    [United States Senate Manual, 104th Congress]
    [S. Doc. 104-1]
    [USCODETITLE]
    [Pages 735-751]
    [From the U.S. Government Publishing Office, www.gpo.gov]

    [[Page 735]]

                                TITLE 31.--MONEY AND FINANCE

                            Chapter 7.--GENERAL ACCOUNTING OFFICE

           481  Sec. 701. Definitions.
                    In this chapter--
                            (1) ``agency'' includes the District of Columbia
                        government but does not include the legislative
                        branch or the Supreme Court.
                            (2) ``appropriations'' means appropriated
                        amounts and includes, in appropriate context--

                                    (A) funds;

                                    (B) authority to make obligations by
                                contract before appropriations; and

                                    (C) Other authority making amounts
                                available for obligation or expenditure.
                                (Pub. L. 97-258, Sept. 13, 1982, 96 Stat.
                                887.)

         481.1  Sec. 712. Investigating the use of public money.
                    The Comptroller General shall--
                            (1) investigate all matters related to the
                        receipt, disbursement, and use of public money;
                            (2) estimate the cost to the United States
                        Government of complying with each restriction on
                        expenditures of a specific appropriation in a
                        general appropriation law and report each estimate
                        to Congress with recommendations the Comptroller
                        General considers desirable;
                            (3) analyze expenditures of each executive
                        agency the Comptroller General believes will help
                        Congress decide whether public money has been used
                        and expended economically and efficiently;
                            (4) make an investigation and report ordered by
                        either House of Congress or a committee of Congress
                        having jurisdiction over revenue, appropriations, or
                        expenditures; and
                            (5) give a committee of Congress having
                        jurisdiction over revenue, appropriations, or
                        expenditures, the help and information the committee
                        requests. (Pub. L. 97-258, Sept. 13, 1982, 96 Stat.
                        889.)
         481.2  Sec. 717. Evaluating programs and activities of the United
                    States Government.
                    (a) In this section, ``agency'' means a department,
                agency, or instrumentality of the United States Government
                (except a mixed-ownership Government corporation) or the
                District of Columbia government.
                    (b) The Comptroller General shall evaluate the results
                of a program or activity the Government carries out under
                existing law--
                            (1) on the initiative of the Comptroller
                        General;
                            (2) when either House of Congress orders an
                        evaluation; or
                            (3) when a committee of Congress with
                        jurisdiction over the program or activity requests
                        the evaluation.
                    (c) The Comptroller General shall develop and recommend
                to Congress ways to evaluate a program or activity the
                Government carries out under existing law.
                    (d)(1) On request of a committee of Congress, the
                Comptroller General shall help the committee to--

    [[Page 736]]

                            (A) develop a statement of legislative goals and
                        ways to assess and report program performance
                        related to the goals, including recommended ways to
                        assess performance, information to be reported,
                        responsibility for reporting, frequency of reports
                        and feasibility of pilot testing; and
                            (B) assess program evaluations prepared by and
                        for an agency.
                    (2) On request of a member of Congress, the Comptroller
                General shall give the member a copy of the material the
                Comptroller General compiles in carrying out this subsection
                that has been released by the committee for which the
                material was compiled. (Pub. L. 97-258, Sept. 13, 1982, 96
                Stat. 893.)
         481.3  Sec. 718. Availability of draft reports.
                    (a) A draft report of an audit under section 714 of this
                title shall be submitted to the Financial Institutions
                Examination Council, the Federal Reserve Board, the Federal
                Deposit Insurance Corporation, or the Office of the
                Comptroller of the Currency for comment for 30 days.
                    (b)(1) The Comptroller General may submit a part of a
                draft report to an agency for comment for more than 30 days
                only if the Comptroller General decides, after a showing by
                the agency, that a longer period is necessary and likely to
                result in a more accurate report. The report may not be
                delayed because the agency does not comment within the
                comment period.
                    (2) When a draft report is submitted to an agency for
                comment, the Comptroller General shall make the draft report
                available on request to--
                            (A) either House of Congress, a committee of
                        Congress, or a member of Congress if the report was
                        begun because of a request of the House, committee,
                        or member; or
                            (B) the Committee on Governmental Affairs of the
                        Senate and the Committee on Government Operations of
                        the House of Representatives if the report was not
                        begun because of a request of either House of
                        Congress, a committee of Congress, or a member of
                        Congress.
                    (3) This subsection is subject to statutory and
                executive order guidelines for handling and storing
                classified information and material.
                    (c) A final report of the Comptroller General shall
                include--
                            (1) a statement of significant changes of a
                        finding, conclusion, or recommendation in an earlier
                        draft report because of comments on the draft by an
                        agency;
                            (2) a statement of the reasons the changes were
                        made; and
                            (3) for a draft report submitted under
                        subsection (a) of this section, written comments of
                        the agency submitted during the comment period.
                        (Pub. L. 97-258, Sept. 13, 1982, 96 Stat. 894.)
         481.4  Sec. 719. Comptroller General reports.
                    (a) At the beginning of each regular session of
                Congress, the Comptroller General shall report to Congress
                (and to the President when requested by the President) on
                the work of the Comptroller General. A report shall include
                recommendations on--
                            (1) legislation the Comptroller General
                        considers necessary to make easier the prompt and
                        accurate making and settlement of accounts; and

    [[Page 737]]

                            (2) other matters related to the receipt,
                        disbursement, and use of public money the
                        Comptroller General considers advisable.
                    (b)(1) the Comptroller General shall include in the
                report to Congress under subsection (a) of this section--
                            (A) a review of activities under sections 717
                        (b)-(d) and 731(e)(2) of this title, including
                        recommendations under section 717(c) of this title;
                            (B) information on carrying out duties and
                        powers of the Comptroller General under clauses (A)
                        and (C) of this paragraph, subsections (g) and (h)
                        of this section, and sections 717, 731(e)(2), 734,
                        1112, and 1113 of this title; and
                            (C) the name of each officer and employee of the
                        General Accounting Office assigned or detailed to a
                        committee of Congress, the committee to which the
                        officer or employee is assigned or detailed, the
                        length of the period of assignment or detail, a
                        statement on whether the assignment or detail is
                        finished or continuing, and compensation paid out of
                        appropriations available to the Comptroller General
                        for the period of the assignment or detail that has
                        been completed.
                    (2) In a report under subsection (a) of this section or
                in a special report to Congress when Congress is in session,
                the Comptroller General shall include recommendations on
                greater economy and efficiency in public expenditures.
                    (c) The Comptroller General shall report to Congress--
                            (1) specially on expenditures and contracts an
                        agency makes in violation of law;
                            (2) on the adequacy and effectiveness of--

                                    (A) administrative audits of accounts
                                and claims in an agency; and

                                    (B) inspections by an agency of offices
                                and accounts of fiscal officials; and

                            (3) as frequently as practicable on audits
                        carried out under sections 713 and 714 of this
                        title.
                    (d) The Comptroller General shall report each year to
                the Committees on Finance and Governmental Affairs of the
                Senate, the Committees on Ways and Means and Government
                Operations of the House of Representatives, and the Joint
                Committee on Taxation. Each report shall include--
                            (1) procedures and requirements the Comptroller
                        General, the Commissioner of Internal Revenue, and
                        the Director of the Bureau of Alcohol, Tobacco, and
                        Firearms, prescribe to protect the confidentiality
                        of returns and return information made available to
                        the Comptroller General under section 713(b)(1) of
                        this title;
                            (2) the scope and subject matter of audits under
                        section 713 of this title; and
                            (3) findings, conclusions, or recommendations
                        the Comptroller General develops as a result of an
                        audit under section 713 of this title, including
                        significant evidence of inefficiency or
                        mismanagement.
                    (e) The Comptroller General shall report on analyses
                carried out under section 712(3) of this title to the
                Committees on Governmental Affairs and Appropriations of the
                Senate, the Committees on Government Oper-

    [[Page 738]]

                ations and Appropriations of the House, and the committees
                with jurisdiction over legislation related to the operation
                of each executive agency.
                    (f) The Comptroller General shall give the President
                information on expenditures and accounting the President
                requests.
                    (g) When the Comptroller General submits a report to
                Congress, the Comptroller General shall deliver copies of
                the report to--
                            (1) the Committees on Governmental Affairs and
                        Appropriations of the Senate;
                            (2) the Committees on Government Operations and
                        Appropriations of the House;
                            (3) a committee of Congress that requested
                        information on any part of a program or activity of
                        a department, agency, or instrumentality of the
                        United States Government (except a mixed-ownership
                        Government corporation) or the District of Columbia
                        government that is the subject of any part of a
                        report; and
                            (4) any other committee of Congress requesting a
                        copy.
                    (h)(1) The Comptroller General shall prepare--
                            (A) each month a list of reports issued during
                        the prior month; and
                            (B) at least once each year a list of reports
                        issued during the prior 12 months.
                    (2) A copy of each list shall be sent to each committee
                of Congress and each member of Congress. On request, the
                Comptroller General promptly shall provide a copy of a
                report to a committee or member.
                    (i) On request of a committee of Congress, the
                Comptroller General shall explain to and discuss with the
                committee or committee staff a report the Comptroller
                General makes that would help the committee--
                            (1) evaluate a program or activity of an agency
                        within the jurisdiction of the committee; or
                            (2) in its consideration of proposed
                        legislation. (Pub. L. 97-258, Sept. 13, 1982, 96
                        Stat. 894.)
         481.5  Sec. 720. Agency reports.
                    (a) In this section, ``agency'' means a department,
                agency, or instrumentality of the United States Government
                (except a mixed-ownership Government corporation) or the
                District of Columbia government.
                    (b) When the Comptroller General makes a report that
                includes a recommendation to the head of an agency, the head
                of the agency shall submit a written statement on action
                taken on the recommendation by the head of the agency. The
                statement shall be submitted to--
                            (1) The Committee on Governmental Affairs of the
                        Senate and the Committee on Government Operations of
                        the House of Representatives before the 61st day
                        after the date of the report; and
                            (2) The Committees on Appropriations of both
                        Houses of Congress in the first request for
                        appropriations submitted more than 60 days after the
                        date of the report. (Pub. L. 97-258, Sept. 13, 1982,
                        96 Stat. 896.)
         481.6  Sec. 734. Assignments and details to Congress.
                    The Comptroller General may assign or detail an officer
                or employee of the General Accounting Office to full-time
                continuous duty with a committee of Congress for not more
                than one year.

    [[Page 739]]

                  Chapter 11.--THE BUDGET AND FISCAL, BUDGET, AND PROGRAM
                                        INFORMATION

           482  Sec. 1101. Definitions.
                    In this chapter--
                            (1) ``agency'' includes the District of Columbia
                        government but does not include the legislative
                        branch or the Supreme Court.
                            (2) ``appropriations'' means appropriated
                        amounts and includes, in appropriate context--

                                    (A) funds;

                                    (B) authority to make obligations by
                                contract before appropriations; and

                                    (C) other authority making amounts
                                available for obligation or expenditure.
                                (Pub. L. 97-258, Sept. 13, 1982, 96 Stat.
                                907.)

         482.1  Sec. 1102. Fiscal year.
                    The fiscal year of the Treasury begins on October 1 of
                each year and ends on September 30 of the following year.
                Accounts of receipts and expenditures required under law to
                be published each year shall be published for the fiscal
                year. (Pub. L. 97-258, Sept. 13, 1982, 96 Stat. 908.)
           483  Sec. 1103. Budget ceiling.
                    Congress reaffirms its commitment that budget outlays of
                the United States Government for a fiscal year may be not
                more than the receipts of the Government for that year.
                (Pub. L. 97-258, Sept. 13, 1982, 96 Stat. 908.)
         483.1  Sec. 1104. Budget and appropriations authority of the
                    President.
                    (a) The President shall prepare budgets of the United
                States Government under section 1105 of this title and
                proposed deficiency and supplemental appropriations under
                section 1107 of this title. To the extent practicable, the
                President shall use uniform terms in stating the purposes
                and conditions of appropriations.
                    (b) Except as provided in this chapter, the President
                shall prescribe the contents and order of statements in the
                budget on expenditures and estimated expenditures and
                statements on proposed appropriations and information
                submitted with the budget and proposed appropriations. The
                President shall include with the budget and proposed
                appropriations information on personnel and other objects of
                expenditure in the way that information was included in the
                budget for fiscal year 1950. However, the requirement that
                information be included in the budget in that way may be
                waived or changed by joint action of the Committees on
                Appropriations of both Houses of Congress. This subsection
                does not limit the authority of a committee of Congress to
                request information in a form it prescribes.
                    (c) When the President makes a basic change in the form
                of the budget, the President shall submit with the budget
                information showing where items in the budget for the prior
                fiscal year are contained in the present budget. However,
                the President may change the functional categories in the
                budget only in consultation with the Committees on
                Appropriations and on the Budget of both Houses of Congress.
                Committees of the House of Representatives and Senate shall
                receive prompt notification of all such changes.

    [[Page 740]]

                    (d) The President shall develop programs and prescribe
                regulations to improve the compilation, analysis,
                publication, and dissemination of statistical information by
                executive agencies. The President shall carry out this
                subsection through the Administrator for the Office of
                Information and Regulatory Affairs in the Office of
                Management and Budget.
                    (e) Under regulations prescribed by the President, each
                agency shall provide information required by the President
                in carrying out this chapter. The President has access to,
                and may inspect, records of an agency to obtain information.
                (Pub. L. 97-258, Sept. 13, 1982, 96 Stat. 908; Pub. L. 99-
                177, Dec. 12, 1985, 99 Stat. 1060.)
           484  Sec. 1105. Budget contents and submission to Congress.
                    (a) On or after the first Monday in January but not
                later than the first Monday in February of each year, the
                President shall submit a budget of the United States
                Government for the following fiscal year. Each budget shall
                include a budget message and summary and supporting
                information. The President shall include in each budget the
                following:
                            (1) information on activities and functions of
                        the Government;
                            (2) when practicable, information on costs and
                        achievements of Government programs;
                            (3) other desirable classifications of
                        information;
                            (4) a reconciliation of the summary information
                        on expenditures with proposed appropriations;
                            (5) except as provided in subsection (b) of this
                        section, estimated expenditures and proposed
                        appropriations the President decides are necessary
                        to support the Government in the fiscal year for
                        which the budget is submitted and the 4 fiscal years
                        after that year;
                            (6) estimated receipts of the Government in the
                        fiscal year for which the budget is submitted and
                        the 4 fiscal years after that year under--

                                    (A) laws in effect when the budget is
                                submitted; and

                                    (B) proposals in the budget to increase
                                revenues;

                            (7) appropriations, expenditures, and receipts
                        of the Government in the prior fiscal year;
                            (8) estimated expenditures and receipts, and
                        appropriations and proposed appropriations, of the
                        Government for the current fiscal year;
                            (9) balanced statement of the--

                                    (A) condition of the Treasury at the end
                                of the prior fiscal year;

                                    (B) estimated condition of the Treasury
                                at the end of the current fiscal year; and

                                    (C) estimated condition of the Treasury
                                at the end of the fiscal year for which the
                                budget is submitted if financial proposals
                                in the budget are adopted;

                            (10) essential information about the debt of the
                        Government;
                            (11) other financial information the President
                        decides is desirable to explain in practicable
                        detail the financial condition of the Government;
                            (12) for each proposal in the budget for
                        legislation that would establish or expand a
                        Government activity or function, a table showing--

    [[Page 741]]

                                    (A) the amount proposed in the budget
                                for appropriation and for expenditure
                                because of the proposal in the fiscal year
                                for which the budget is submitted; and

                                    (B) the estimated appropriation required
                                because of the proposal for each of the 4
                                fiscal years after that year that the
                                proposal will be in effect;

                            (13) an allowance for additional estimated
                        expenditures and proposed appropriations for the
                        fiscal year for which the budget is submitted;
                            (14) an allowance for unanticipated
                        uncontrollable expenditures for that year;
                            (15) a separate statement on each of the items
                        referred to in section 301(a) (1)-(5) of the
                        Congressional Budget Act of 1974 (2 U.S.C. 632(a)
                        (1)-(5));
                            (16) the level of tax expenditures under
                        existing law in the tax expenditures budget (as
                        defined in section 3(a)(3) of the Congressional
                        Budget Act of 1974 (2 U.S.C. 622(a)(3)) for the
                        fiscal year for which the budget is submitted,
                        considering projected economic factors and changes
                        in the existing levels based on proposals in the
                        budget;
                            (17) information on estimates of appropriations
                        for the fiscal year following the fiscal year for
                        which the budget is submitted for grants, contracts,
                        and other payments under each program for which
                        there is an authorization of appropriations for that
                        following fiscal year when the appropriations are
                        authorized to be included in an appropriation law
                        for the fiscal year before the fiscal year in which
                        the appropriation is to be available for obligation;
                            (18) a comparison of the total amount of budget
                        outlays for the prior fiscal year, estimated in the
                        budget submitted for that year, for each major
                        program having relatively uncontrollable outlays
                        with the total amount of outlays for that program in
                        that year;
                            (19) a comparison of the total amount of
                        receipts for the prior fiscal year, estimated in the
                        budget submitted for that year, with receipts
                        received in that year, and for each major source of
                        receipts, a comparison of the amount of receipts
                        estimated in that budget with the amount of receipts
                        from that source in that year;
                            (20) an analysis and explanation of the
                        differences between each amount compared under
                        clauses (18) and (19) of this subsection.
                            (21) a horizontal budget showing--

                                    (A) the program for meteorology and the
                                National Climate Program established under
                                section 5 of the National Climate Program
                                Act (15 U.S.C. 2904);

                                    (B) specific aspects of the program of,
                                and appropriations for, each agency; and

                                    (C) estimated goals and financial
                                requirements.

                            (22) a statement of budget authority, proposed
                        budget authority, budget outlays, and proposed
                        budget outlays, and descriptive information in terms
                        of--

                                    (A) a detailed structure of national
                                needs that refers to the missions and
                                programs of agencies (as defined in section
                                101 of this title); and

                                    (B) the missions and basic programs;

    [[Page 742]]

                            (23) separate appropriation accounts for
                        appropriations under the Occupational Safety and
                        Health Act of 1970 (29 U.S.C. 651 et seq.) and the
                        Federal Mine Safety and Health Act of 1977 (30
                        U.S.C. 801 et seq.);
                            (24) recommendations on the return of Government
                        capital to the Treasury by a mixed-ownership
                        corporation (as defined in section 9101 (2) of this
                        title) that the President decides are desirable;
                            (25) a separate appropriation account for
                        appropriations for each Office of Inspector General
                        of an establishment defined under section 11(2) of
                        the Inspector General Act of 1978.
                            (26) an analysis, prepared by the Office of
                        Management and Budget after consultation with the
                        chairman of the Council of Economic Advisers, of the
                        budget's impact on the international competitiveness
                        of United States business and the United States
                        balance of payments position and shall include the
                        following projections, based upon the best
                        information available at the time, for the fiscal
                        year for which the budget is submitted--

                                    (A) the amount of borrowing by the
                                Government in private credit markets;

                                    (B) net domestic savings (defined as
                                personal savings, corporate savings, and the
                                fiscal surplus of State and local
                                governments);

                                    (C) net private domestic investment;

                                    (D) the merchandise trade and current
                                accounts;

                                    (E) the net increase or decrease in
                                foreign indebtedness (defined as net foreign
                                investment); and

                                    (F) the estimated direction and extent
                                of the influence of the Government's
                                borrowing in private credit markets on
                                United States dollar interest rates and on
                                the real effective exchange rate of the
                                United States dollar.

                            (27) a separate statement of the amount of
                        appropriations requested for the Office of National
                        Drug Control Policy and each program of the National
                        Drug Control Program.
                            (28) a separate statement of the amount of
                        appropriations requested for the Office of Federal
                        Financial Management.
                            (29) beginning with fiscal year 1999, a Federal
                        Government performance plan for the overall budget
                        as provided for under section 1115.
                            (30) information about the Violent Crime
                        Reduction Trust Fund, including a separate statement
                        of amounts in that Trust Fund.
                            (31) an analysis displaying, by agency, proposed
                        reductions in full-time equivalent positions
                        compared to the current year's level in order to
                        comply with section 5 of the Federal Workforce
                        Restructuring Act of 1994.
                    (b) Estimated expenditures and proposed appropriations
                for the legislative branch and the judicial branch to be
                included in each budget under subsection (a)(5) of this
                section shall be submitted to the President before October
                16 of each year and included in the budget by the President
                without change.
                    (c) The President shall recommend in the budget
                appropriate action to meet an estimated deficiency when the
                estimated receipts for the fiscal year for which the budget
                is submitted (under laws in effect when the budget is
                submitted) and the estimated amounts in the Treasury

    [[Page 743]]

                at the end of the current fiscal year available for
                expenditure in the fiscal year for which the budget is
                submitted, are less than the estimated expenditures for that
                year. The President shall make recommendations required by
                the public interest when the estimated receipts and
                estimated amounts in the Treasury are more than the
                estimated expenditures.
                    (d) When the President submits a budget or supporting
                information about a budget, the President shall include a
                statement on all changes about the current fiscal year that
                were made before the budget or information was submitted.
                    (e)(1) The President shall submit with materials related
                to each budget transmitted under subsection (a) on or after
                January 1, 1985, an analysis for the ensuing fiscal year
                that shall identify requested appropriations or new
                obligational authority and outlays for each major program
                that may be classified as a public civilian capital
                investment program and for each major program that may be
                classified as a military capital investment program, and
                shall contain summaries of the total amount of such
                appropriations or new obligational authority and outlays for
                public civilian capital investment programs and summaries of
                the total amount of such appropriations or new obligational
                authority and outlays for military capital investment
                programs. In addition, the analysis under this paragraph
                shall contain--
                            (A) an estimate of the current service levels of
                        public civilian capital investment and of military
                        capital investment and alternative high and low
                        levels of such investments over a period of ten
                        years in current dollars and over a period of five
                        years in constant dollars;
                            (B) the most recent assessment analysis and
                        summary, in a standard format, of public civilian
                        capital investment needs in each major program area
                        over a period of ten years;
                            (C) an identification and analysis of the
                        principal policy issues that effect estimated public
                        civilian capital investment needs for each major
                        program; and
                            (D) an identification and analysis of factors
                        that affect estimated public civilian capital
                        investment needs for each major program, including
                        but not limited to the following factors:

                                    (i) economic assumptions;

                                    (ii) engineering standards;

                                    (iii) estimates of spending for
                                operation and maintenance;

                                    (iv) estimates of expenditures for
                                similar investments by State and local
                                governments; and

                                    (v) estimates of demand of public
                                services derived from such capital
                                investments and estimates of the service
                                capacity of such investments. To the extent
                                that any analysis required by this paragraph
                                relates to any program for which Federal
                                financial assistance is distributed under a
                                formula prescribed by law, such analysis
                                shall be organized by State and within each
                                State by major metropolitan area if data are
                                available.

                    (2) For purposes of this subsection, any appropriation,
                new obligational authority, or outlay shall be classified as
                a public civilian capital investment to the extent that such
                appropriation, authority, or outlay will be used for the
                construction, acquisition, or rehabilitation of any physical
                asset that is capable of being used to produce services or
                other benefits

    [[Page 744]]

                for a number of years and is not classified as a military
                capital investment under paragraph (3). Such assets shall
                include (but not be limited to)--
                            (A) roadways or bridges,
                            (B) airports or airway facilities,
                            (C) mass transportation systems,
                            (D) wastewater treatment or related facilities,
                            (E) water resources projects,
                            (F) hospitals,
                            (G) resource recovery facilities,
                            (H) public buildings,
                            (I) space or communications facilities,
                            (J) railroads, and
                            (K) federally assisted housing,
                    (3) For purposes of this subsection, any appropriation,
                new obligational authority, or outlay shall be classified as
                a military capital investment to the extent that such
                appropriation authority, or outlay will be used for the
                construction, acquisition, or rehabilitation of any physical
                asset that is capable of being used to produce services or
                other benefits for purposes or national defense and security
                for a number of years. Such assets shall include military
                bases, posts, installations, and facilities.
                    (4) Criteria and guidelines for use in the
                identification of public civilian and military capital
                investments, for distinguishing between public civilian and
                military capital investments, and for distinguishing between
                major and nonmajor capital investment programs shall be
                issued by the Director of the Office of Management and
                Budget after consultation with the Comptroller General and
                the Congressional Budget Office. The analysis under the
                subsection shall be accompanied by an explanation of such
                criteria and guidelines.
                    (5) For purposes of this subsection--
                            (A) the term ``construction'' includes the
                        design, planning, and erection of new structures and
                        facilities, the expansion of existing structures and
                        facilities, the reconstruction of a project at an
                        existing site or adjacent to an existing site, and
                        the installation of initial and replacement
                        equipment for such structures and facilities;
                            (B) the term ``acquisition'' includes the
                        addition of land, sites, equipment, structures,
                        facilities, or rolling stock by purchase, lease-
                        purchase, trade, or donation; and
                            (C) the term ``rehabilitation'' includes the
                        alteration of or correction of deficiencies in an
                        existing structure or facility so as to extend the
                        useful life or improve the effectiveness of the
                        structure or facility, replacement of equipment at
                        an existing structure or facility, the modernization
                        or and the modernization of, or replacement of parts
                        for, rolling stock.
                    (f) The budget transmitted pursuant to subsection (a)
                for a fiscal year shall be prepared in a manner consistent
                with the requirements of the Balanced Budget and Emergency
                Deficit Control Act of 1985 that apply to that and
                subsequent fiscal years.
                    (g)(1) The Director of the Office of Management and
                Budget shall establish the funding for advisory and
                assistance services for each department and agency as a
                separate object class in each budget annually submitted to
                the Congress under this section.

    [[Page 745]]

                    (2)(A) In paragraph (1), except as provided in
                subparagraph (B), the term ``advisory and assistance
                services'' means the following services when provided by
                nongovernment sources:
                            (i) Management and professional support
                        services.
                            (ii) Studies, analyses, and evaluations.
                            (iii) Engineering and technical services.
                    (B) In paragraph (1), the term ``advisory and assistance
                services'' does not include the following services:
                            (i) Routine automated data processing and
                        telecommunications services unless such services are
                        an integral part of a contract for the procurement
                        of advisory and assistance services.
                            (ii) Architectural and engineering services, as
                        defined in section 901 of the Brooks Architect-
                        Engineers Act (40 U.S.C. 541).
                            (iii) Research on basic mathematics or medical,
                        biological, physical, social, psychological, or
                        other phenomena. (Pub. L. 97-258, Sept. 13, 1982, 96
                        Stat. 908; Pub. L. 97-452, Sec. i(2), Jan. 12, 1983,
                        96 Stat. 2467; Pub. L. 98-501, Title II, Sec. 203,
                        Oct. 19, 1984, 98 Stat. 2324; Pub. L. 99-177, Title
                        II, Sec. 241, Dec. 12, 1985, 99 Stat. 1063; Pub. L.
                        100-119, Title I, Sec. 106(f), Sept. 29, 1987, 101
                        Stat. 781; Pub. L. 101-508, Title XIII,
                        Sec. 13112(c), Nov. 5, 1990, 104 Stat. 1388-608;
                        Pub. L. 101-576, Title II, Sec. 203(b), Nov. 15,
                        1990, 104 Stat. 2841; Pub. L. 103-62, Aug. 3, 1993,
                        107 Stat. 286; Pub. L. 103-322, Sept. 13, 1994, 108
                        Stat. 2103; Pub. L. 103-355, Oct. 13, 1994, 108
                        Stat. 3326.)
         484.1  Sec. 1106. Supplemental budget estimates and changes.
                    (a) Before July 16 of each year, the President shall
                submit to Congress a supplemental summary of the budget for
                the fiscal year for which the budget is submitted under
                section 1105(a) of this title. The summary shall include--
                            (1) for that fiscal year--

                                    (A) substantial changes in or
                                reappraisals of estimates of expenditures
                                and receipts;

                                    (B) substantial obligations imposed on
                                the budget after its submission;

                                    (C) current information on matters
                                referred to in section 1105(a) (8) and (9)
                                (B) and (C) of this title; and

                                    (D) additional information the President
                                decides is advisable to provide Congress
                                with complete and current information about
                                the budget and current estimates of the
                                functions, obligations, requirements, and
                                financial condition of the United States
                                Government.

                            (2) for the 4 fiscal years following the fiscal
                        year for which the budget is submitted, information
                        on estimated expenditures for programs authorized to
                        continue in future years, or that are considered
                        mandatory, under law; and
                            (3) for future fiscal years, information on
                        estimated expenditures of balances carried over from
                        the fiscal year for which the budget is submitted.
                    (b) Before July 16 of each year, the President shall
                submit to Congress a statement of changes in budget
                authority requested, estimated budget outlays, and estimated
                receipts for the fiscal year for which the budget is
                submitted (including prior changes proposed for the
                executive branch of the Government) that the President
                decides are necessary and appro-

    [[Page 746]]

                priate based on current information. The statement shall
                include the effect of those changes on the information
                submitted under section 1105(a)(1)-(14) and (b) of this
                title and shall include supporting information as
                practicable. The statement submitted before July 16 may be
                included in the information submitted under subsection
                (a)(1) of this section.
                    (c) Subsection (f) of section 1105 shall apply to
                revisions and supplemental summaries submitted under this
                section to the same extent that such subsection applies to
                the budget submitted under section 1105(a) to which such
                revisions and summaries relate. (Pub. L. 97-258, Sept. 13,
                1982, 96 Stat. 911; Pub. L. 99-77 Title II, Sec. 242, Dec.
                12, 1985, Stat. 1063.)
           485  Sec. 1107. Deficiency and supplemental appropriations.
                    The President may submit to Congress proposed deficiency
                and supplemental appropriations the President decides are
                necessary because of laws enacted after the submission of
                the budget or that are in the public interest. The President
                shall include the reasons for the submission of the proposed
                appropriations and the reasons the proposed appropriations
                were not included in the budget. When the total proposed
                appropriations would have required the President to make a
                recommendation under section 1105(c) of this title if they
                had been included in the budget, the President shall make a
                recommendation under that section. (Pub. L. 97-258, Sept.
                13, 1982, 96 Stat. 911.)
         485.1  Sec. 1108. Preparation and submission of appropriations
                    requests to the President.
                    (a) In this section (except subsections (b)(1) and (e)),
                ``agency'' means a department, agency, or instrumentality of
                the United States Government.
                    (b)(1) The head of each agency shall prepare and submit
                to the President each appropriation request for the agency.
                The request shall be prepared and submitted in the form
                prescribed by the President under this chapter and by the
                date established by the President. When the head of an
                agency does not submit a request by that date, the President
                shall prepare the request for the agency to be included in
                the budget or changes in the budget or as deficiency and
                supplemental appropriations. The President may change agency
                appropriation requests. Agency appropriation requests shall
                be developed from cost-based budgets in the way and at times
                prescribed by the President. The head of the agency shall
                use the cost-based budget to administer the agency and to
                divide appropriations or amounts.
                    (2) An officer or employee of an agency in the executive
                branch may submit to the President or Congress a request for
                legislation authorizing deficiency or supplemental
                appropriations for the agency only with the approval of the
                head of the agency.
                    (c) The head of an agency shall include with an
                appropriation request submitted to the President a report
                that the statement of obligations submitted with the request
                contains obligations consistent with section 1501 of this
                title. The head of the agency shall support the report with
                a certification of the consistency and shall support the
                certification with records showing that the amounts have
                been obligated. The head of the agency shall designate
                officials to make the certifications, and

    [[Page 747]]

                those officials may not delegate the duty to make the
                certifications. The certifications and records shall be kept
                in the agency--
                            (1) in a form that makes audits and
                        reconciliations easy; and
                            (2) for a period necessary to carry out audits
                        and reconciliations.
                    (d) To the extent practicable, the head of an agency
                shall--
                            (1) provide information supporting the agency's
                        budget request for its missions by function and
                        subfunction (including the mission of each
                        organizational unit of the agency); and
                            (2) relate the agency's programs to its
                        missions.
                    (e) Except as provided in subsection (f) of this
                section, an officer or employee of an agency (as defined in
                section 1101 of this title) may submit to Congress or a
                committee of Congress an appropriations estimate or request,
                a request for an increase in that estimate or request, or a
                recommendation on meeting the financial needs of the
                Government only when requested by either House of Congress.
                    (f) The Interstate Commerce Commission shall submit to
                Congress copies of budget estimates, requests, and
                information (including personnel needs), legislative
                recommendations, prepared testimony for congressional
                hearings, and comments on legislation at the same time they
                are sent to the President or the Office of Management and
                Budget. An officer of an agency may not impose conditions on
                or impair communication by the Commission with Congress, or
                a committee or member of Congress, about the information.
                    (g) Amounts available under law are available for field
                examinations of appropriation estimates. The use of the
                amounts is subject only to regulations prescribed by the
                appropriate standing committees of Congress. (Pub. L. 97-
                258, Sept. 13, 1982, 96 Stat. 912.)
           486  Sec. 1109. Current programs and activities estimates.
                    (a) On or before the first Monday after January 3 of
                each year (on or before February 5 in 1986), the President
                shall submit to both Houses of Congress the estimated budget
                outlays and proposed budget authority that would be included
                in the budget for the following fiscal year if programs and
                activities of the United States Government were carried on
                during that year at the same level as the current fiscal
                year without a change in policy. The President shall state
                the estimated budget outlays and proposed budget authority
                by function and subfunction under the classifications in the
                budget summary table under the heading ``Budget Authority
                and Outlays by Function and Agency'', by major programs in
                each function, and by agency. The President also shall
                include a statement of the economic and program assumptions
                on which those budget outlays and budget authority are
                based, including inflation, real economic growth, and
                unemployment rates, program caseloads, and pay increases.
                    (b) The Joint Economic Committee shall review the
                estimated budget outlays and proposed budget authority and
                submit an economic evaluation of the budget outlays and
                budget authority to the Committees on the Budget of both
                Houses before March 1 of each year. (Pub. L. 97-258, Sept.
                13, 1982, 96 Stat. 913; Pub. L. 99-177, Title II, Sec. 222,
                Dec. 12, 1985, 99 Stat. 1060.)
         486.1  Sec. 1110. Year-ahead requests for authorizing legislation.
                    A request to enact legislation authorizing new budget
                authority to continue a program or activity for a fiscal
                year shall be submitted to

    [[Page 748]]

                Congress before May 16 of the year before the year in which
                the fiscal year begins. If a new program or activity will
                continue for more than one year, the request must be
                submitted for at least the first and second fiscal years.
                (Pub. L. 97-258, Sept. 13, 1982, 96 Stat. 913.)
           487  Sec. 1111. Improving economy and efficiency.
                    To improve economy and efficiency in the United States
                Government, the President shall--
                            (1) make a study of each agency to decide, and
                        may send Congress recommendations, on changes that
                        should be made in--

                                    (A) the organization, activities, and
                                business methods of agencies;

                                    (B) agency appropriations;

                                    (C) the assignment of particular
                                activities to particular services; and

                                    (D) regrouping of services; and

                            (2) evaluate and develop improved plans for the
                        organization, coordination, and management of the
                        executive branch of the Government. (Pub. L. 97-258,
                        Sept. 13, 1982, 96 Stat. 913.)
         487.1  Sec. 1112. Fiscal, budget, and program information.
                    (a) In this section, ``agency'' means a department,
                agency, or instrumentality of the United States Government
                except a mixed/ownership Government corporation.
                    (b) In cooperation with the Comptroller General, the
                Secretary of the Treasury and the Director of the Office of
                Management and Budget shall establish and maintain standard
                data processing and information systems for fiscal, budget,
                and program information for use by agencies to meet the
                needs of the Government, and to the extent practicable, of
                State and local governments.
                    (c) The Comptroller General--
                            (1) in cooperation with the Secretary, the
                        Director of the Office of Management and Budget, and
                        the Director of the Congressional Budget Office,
                        shall establish, maintain, and publish standard
                        terms and classifications for fiscal, budget, and
                        program information of the Government, including
                        information on fiscal policy, receipts,
                        expenditures, program, projects, activities, and
                        functions;
                            (2) when advisable, shall report to Congress on
                        those terms and classifications, and recommend
                        legislation necessary to promote the establishment,
                        maintenance, and use of standard terms and
                        classifications by the executive branch of the
                        Government; and
                            (3) in carrying out this subsection, shall give
                        particular consideration to the needs of the
                        Committees on Appropriations and on the Budget of
                        both Houses of Congress, the Committee on Ways and
                        Means of the House, the Committee on Finance of the
                        Senate, and the Congressional Budget Office.
                    (d) Agencies shall use the standard terms and
                classifications published under subsection (c)(1) of this
                section in providing fiscal, budget, and program information
                to Congress.
                    (e) In consultation with the President, the head of each
                executive agency shall take actions necessary to achieve to
                the extent possible--
                            (1) consistency in budget and accounting
                        classifications;
                            (2) synchronization between those
                        classifications and organizational structure; and

    [[Page 749]]

                            (3) information by organizational unit on
                        performance and program costs to support budget
                        justifications.
                    (f) In cooperation with the Director of the
                Congressional Budget Office, the Comptroller General, and
                appropriate representatives of State and local governments,
                the Director of the Office of Management and Budget (to the
                extent practicable) shall provide State and local
                governments with fiscal, budget, and program information
                necessary for accurate and timely determination by those
                governments of the impact on their budget of assistance of
                the United States Government. (Pub. L. 97-258, Sept. 13,
                1982, 96 Stat. 913.)
           488  Sec. 1113. Congressional information.
                    (a)(1) When requested by a committee of Congress having
                jurisdiction over receipts or appropriations, the President
                shall provide the committee with assistance and information.
                    (2) When requested by a committee of Congress,
                additional information related to the amount of an
                appropriation originally requested by an Office of Inspector
                General shall be submitted to the committee.
                    (b) When requested by a committee of Congress, by the
                Comptroller General, or by the Director of the Congressional
                Budget Office, the Secretary of the Treasury, the Director
                of the Office of Management and Budget, and the head of each
                executive agency shall--
                            (1) provide information on the location and kind
                        of available fiscal, budget, and program
                        information;
                            (2) to the extent practicable, prepare summary
                        tables of that fiscal, budget, and program
                        information and related information the committee,
                        the Comptroller General, or the Director of the
                        Congressional Budget Office considers necessary; and
                            (3) provide a program evaluation carried out or
                        commissioned by an executive agency.
                    (c) In cooperation with the Director of the
                Congressional Budget Office, the Secretary, and the Director
                of the Office of Management and Budget, and Comptroller
                General shall--
                            (1) establish and maintain a current directory
                        of sources of, and information systems for, fiscal,
                        budget, and program information and a brief
                        description of the contents of each source and
                        system;
                            (2) when requested, provide assistance to
                        committees of Congress and members of Congress in
                        obtaining information from the sources in the
                        directory; and
                            (3) when requested, provide assistance to
                        committees and, to the extent practicable, to
                        members of Congress in evaluating the information
                        obtained from the sources in the directory.
                    (d) To the extent they consider necessary, the
                Comptroller General and the Director of the Congressional
                Budget Office individually or jointly shall establish and
                maintain a file of information to meet recurring needs of
                Congress for fiscal, budget, and program information to
                carry out this section and sections 717 and 1112 of this
                title. The file shall include information on budget
                requests, congressional authorizations to obligate and
                expend, apportionment and reserve actions, and obligations
                and expenditures. The Comptroller General and the Director
                shall maintain the file and an index to the file so that it
                is easier for the committees and agencies of Congress to use
                the file and index through data processing and
                communications techniques.
                    (e)(1) The Comptroller General shall--

    [[Page 750]]

                            (A) carry out a continuing program to identify
                        the needs of committees and members of Congress for
                        fiscal, budget, and program information to carry out
                        this section and section 1112 of this title;
                            (B) assist committees of Congress in developing
                        their information needs;
                            (C) monitor recurring reporting requirements of
                        Congress and committees; and
                            (D) make recommendations to Congress and
                        committees for changes and improvements in those
                        reporting requirements to meet information needs
                        identified by the Comptroller General, to improve
                        their usefulness to congressional users, and to
                        eliminate unnecessary reporting.
                    (2) Before September 2 of each year, the Comptroller
                General shall report to Congress on--
                            (A) the needs identified under paragraph (1)(A)
                        of this subsection;
                            (B) the relationship of those needs to existing
                        reporting requirements;
                            (C) the extent to which reporting by the
                        executive branch of the United States Government
                        currently meets the identified needs;
                            (D) the changes to standard classifications
                        necessary to meet congressional needs;
                            (E) activities, progress, and results of the
                        program of the Comptroller General under paragraph
                        (1) (B)-(D) of this subsection; and
                            (F) progress of the executive branch in the
                        prior year.
                    (3) Before March 2 of each year, the Director of the
                Office of Management and Budget and the Secretary shall
                report to Congress on plans for meeting the needs identified
                under paragraph (1)(A) of this subsection, including--
                            (A) plans for carrying out changes to
                        classifications to meet information needs of
                        Congress;
                            (B) the status of information systems in the
                        prior year; and
                            (C) the use of standard classifications. (Pub.
                        L. 97-258, Sept. 13, 1982, 96 Stat. 914; Pub. L. 97-
                        452, Sec. 1(3), Jan. 12, 1983, 96 Stat. 2467.)
           489  Sec. 1114. Repealed. (Oct. 13, 1994, Pub. L. 103-355,
                    Sec. 2454(c)(2), 108 Stat. 3326.)

                     Chapter 33.--DEPOSITING, KEEPING, AND PAYING MONEY

                                   Subchapter 2.--Payments

         489.1  Sec. 3332. Required direct deposit.
                    (a)(1) Notwithstanding any other provision of law, all
                Federal wage, salary, and retirement payments shall be paid
                to recipients of such payments by electronic funds transfer,
                unless another method has been determined by the Secretary
                of the Treasury to be appropriate.
                    (2) Each recipient of Federal wage, salary, or
                retirement payments shall designate one or more financial
                institutions or other authorized payment agents and provide
                the payment certifying or authorizing agency information
                necessary for the recipient to receive electronic funds
                transfer payments through each institution so designated.
                    (b)(1) The head of each agency shall waive the
                requirements of subsection (a) of this section for a
                recipient of Federal wage, salary, or

    [[Page 751]]

                retirement payments authorized or certified by the agency
                upon written request by such recipient.
                    (2) Federal wage, salary, or retirement payments shall
                be paid to any recipient granted a waiver under paragraph
                (1) of this subsection by any method determined appropriate
                by the Secretary of the Treasury.
                    (c)(1) The Secretary of the Treasury may waive the
                requirements of subsection (a) of this section for any group
                of recipients upon request by the head of an agency under
                standards prescribed by the Secretary of the Treasury.
                    (2) Federal wage, salary, or retirement payments shall
                be paid to any member of a group granted a waiver under
                paragraph (1) of this subsection by any method determined
                appropriate by the Secretary of the Treasury.
                    (d) This section shall apply only to recipients of
                Federal wage or salary payments who begin to receive such
                payments on or after January 1, 1995, and recipients of
                Federal retirement payments who begin to receive such
                payments on or after January 1, 1995.
                    (e) The crediting of the amount of a payment to the
                appropriate account on the books of a financial institution
                or other authorized payment agent designated by a payment
                recipient under this section shall constitute a full
                acquittance to the United States for the amount of the
                payment. (Pub. L. 97-258, Sept. 13, 1982, 96 Stat. 955; Pub.
                L. 98-369, div. B, title VIII, Sec. 2814, July 18, 1984, 98
                Stat. 1207; Pub. L. 103-356, title IV, Sec. 402(a), Oct. 13,
                1994, 108 Stat. 3412.)