§ 309. Revolving fund for operation and maintenance of Government Publishing Office: capitalization; reimbursements and credits; accounting and budgeting; reports

1,378 words·~6 min read·/usc/title-44/section-309

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(a)the operation and maintenance of the Government Publishing Office (except for those programs of the Superintendent of Documents which are funded by specific appropriations), including rental of buildings;

attendance at meetings;

maintenance and operation of the emergency room;

uniforms or uniform allowances;

boots, coats, and gloves;

repairs and minor alterations to buildings; and

expenses authorized in writing by the Joint Committee on Printing for inspection of Government printing activities.

(b)The fund shall be—

(1)reimbursed for the cost of all services and supplies furnished, including those furnished other appropriations of the Government Publishing Office, at rates which include charges for overhead and related expenses, depreciation of plant and building appurtenances, except building structures and land, and equipment, and accrued leave; and

(2)credited with all receipts including sales of Government publications, waste, condemned, and surplus property and with payments received for losses or damage to property.

(c)An adequate system of accounts for the fund shall be maintained on the accrual method, and financial reports prepared on the basis of the accounts. The Director of the Government Publishing Office shall prepare and submit an annual business-type budget program for the operations under this fund. This budget program shall be considered and enacted as prescribed by section 9104 of title 31.

(d)The Inspector General of the Government Publishing Office shall audit the financial and operational activities of the Government Publishing Office each year. The audits shall be conducted under the direction of the Joint Committee on Printing. For purposes of the audits, the Inspector General shall have such access to the records, files, personnel, and facilities of the Government Publishing Office as the Inspector General considers appropriate. The Inspector General shall furnish reports of the audits to the Congress and the Director of the Government Publishing Office.

(e)The Director of the Government Publishing Office shall prepare an annual financial statement meeting the requirements of section 3515(b) of title 31, United States Code. Each financial statement shall be audited in accordance with applicable generally accepted Government auditing standards—

(1)by an independent external auditor selected by the Director of the Government Publishing Office, or

(2)at the request of the Joint Committee on Printing, by the Inspector General of the Government Publishing Office.

(f)The Comptroller General of the United States may audit the financial statement prepared under subsection

(e)at the discretion of the Comptroller General or at the request of the Joint Committee on Printing. An audit by the Comptroller General shall be in lieu of the audit otherwise required by that subsection.

(Pub. L. 90–620, Oct. 22, 1968, 82 Stat. 1241; Pub. L. 93–604, title VII, § 707, Jan. 2, 1975, 88 Stat. 1965; Pub. L. 97–258, § 3(m)(2), Sept. 13, 1982, 96 Stat. 1066; Pub. L. 100–458, title III, § 310, Oct. 1, 1988, 102 Stat. 2184; Pub. L. 101–163, title III, § 309, Nov. 21, 1989, 103 Stat. 1065; Pub. L. 101–520, title II, § 207, Nov. 5, 1990, 104 Stat. 2274; Pub. L. 103–69, title II, § 207(a), Aug. 11, 1993, 107 Stat. 707; Pub. L. 104–316, title I, § 123(a), Oct. 19, 1996, 110 Stat. 3839; Pub. L. 113–235, div. H, title I, § 1301(b), (c)(1), (i)(5), Dec. 16, 2014, 128 Stat. 2537, 2538.)

Historical and Revision Notes

Based on 44 U.S. Code, 1964 ed., § 63, 63a (Aug. 1, 1953, ch. 304, title I, § 101, 67 Stat. 330; Aug. 5, 1955, ch. 568, § 101, 69 Stat. 519; June 27, 1956, ch. 453, § 101, 70 Stat. 369); § 63a (July 28, 1967, Pub. L. 90–57, § 101 (part), 81 Stat. 141).

Connections15 cite this · traces to 7

Cited by 15 sections

statutes-at-large

U.S. Code

§ 1708
Prices for sales copies of publications; crediting of receipts; resale by dealers; sales agents

Traces to 7 documents

U.S. Code

public-private-law

Consolidated and Further Continuing Appropriations Act, 2015
Public Law 113-235

41 references not yet in our index

Pub. L. 90–620
82 Stat. 1241
Pub. L. 93–604, title VII, § 707
88 Stat. 1965
Pub. L. 97–258, § 3(m)(2)
96 Stat. 1066
Pub. L. 100–458, title III, § 310
102 Stat. 2184
Pub. L. 101–163, title III, § 309
103 Stat. 1065
Pub. L. 101–520, title II, § 207
104 Stat. 2274
Pub. L. 103–69, title II, § 207(a)
107 Stat. 707
Pub. L. 104–316, title I, § 123(a)
110 Stat. 3839
128 Stat. 2537
Aug. 1, 1953, ch. 304
67 Stat. 330
Aug. 5, 1955, ch. 568, § 101
69 Stat. 519
June 27, 1956, ch. 453, § 101
70 Stat. 369
Pub. L. 90–57, § 101
81 Stat. 141
Pub. L. 104–316, § 123(a)(1)
Pub. L. 104–316, § 123(a)(2)
Pub. L. 103–69
Pub. L. 101–520
Pub. L. 101–163
Pub. L. 100–458, § 310(a)
Pub. L. 100–458, § 310(b)
Pub. L. 100–458, § 310(c)
Pub. L. 97–258
section 849 of title 31
Pub. L. 93–604
Pub. L. 103–69, title II, § 207(c)
107 Stat. 708
section 3003 of Pub. L. 104–66
Pub. L. 97–276, § 101(e)

+ 1 more

Citation graph

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§ 309

Revolving fund for operation and maintenance of Government Publishing Office: capitalization; reimbursements and credits; accounting and budgeting; reports

Stat.×14

U.S.C.×1

U.S.C.§ 9104

U.S.C.§ 3515

Pub. L.Public Law 113-235

Pub. L.Pub. L. 90–620

Stat.82 Stat. 1241

Pub. L.Pub. L. 93–604, title VII, § 707

Stat.88 Stat. 1965

Pub. L.Pub. L. 97–258, § 3(m)(2)

Cites 48 · showing 12Cited by 15 across 2 sources