[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.)