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Code · U.S. Code · Title 31 - MONEY AND FINANCE · CHAPTER 15— APPROPRIATION ACCOUNTING · SUBCHAPTER IV— CLOSING ACCOUNTS · § 1552

§ 1552. Procedure for appropriation accounts available for definite periods

461 words·~2 min read·/usc/title-31/section-1552

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(a)On September 30th of the 5th fiscal year after the period of availability for obligation of a fixed appropriation account ends, the account shall be closed and any remaining balance (whether obligated or unobligated) in the account shall be canceled and thereafter shall not be available for obligation or expenditure for any purpose.
(b)Collections authorized or required to be credited to an appropriation account, but not received before closing of the account under subsection
(a)or under section 1555 of this title shall be deposited in the Treasury as miscellaneous receipts.
(Pub. L. 97–258, Sept. 13, 1982, 96 Stat. 935; Pub. L. 101–510, div. A, title XIV, § 1405(a)(1), Nov. 5, 1990, 104 Stat. 1676.)
In subsection (a), the text of 31:701(b)(1)(A) and (2)(A) and the words “for the period commencing on July 1, 1976, and ending on September 30, 1976, and for any fiscal year commencing on or after October 1, 1976” are omitted as executed.
In subsection (a)(1), the words “period of availability ends” are substituted for “that period or the fiscal year or years, as the case may be, for which the appropriation is available for obligation” to eliminate unnecessary words.
In subsection (a)(2), the words “reverts to the Treasury” are substituted for “if the appropriation was derived in whole or in part from the general fund, shall revert to such fund” to eliminate unnecessary words.
In subsection (b), the words “not received before” are substituted for “not received until after” for clarity. The words “unless otherwise authorized by law” are omitted as surplus. The words “Comptroller General” are substituted for “General Accounting Office” for consistency.
In subsection (c), the text of 31:701(d)(last sentence) is omitted as executed.
In subsection (d), before clause (1), the word “heading” is substituted for “heads” for clarity and consistency.
Connections193 cite this · traces to 2
Cited by 193 sections · top 60
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8 references not yet in our index
  • Pub. L. 97–258
  • 96 Stat. 935
  • Pub. L. 101–510, div. A, title XIV, § 1405(a)(1)
  • 104 Stat. 1676
  • Pub. L. 101–510
  • section 1405(b) of Pub. L. 101–510
  • Pub. L. 101–510, div. A, title XIV, § 1406
  • 104 Stat. 1680
Citation graph
cites case law
§ 1552
Procedure for appropriation accounts available for definite periods
Fed. Reg.×121
U.S.C.×31
Stat.×19
Pub. L.×12
Stat. Comp.×10
Pub. L.Pub. L. 97–258
Stat.96 Stat. 935
Pub. L.Pub. L. 101–510, div. A, title XIV, § 1405(a)(1)
Stat.104 Stat. 1676
Pub. L.Pub. L. 101–510
Cites 10 · showing 7Cited by 193 across 5 sources
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