[United States Senate Manual, 110th Congress] [S. Doc. 110-1] [USCODETITLE] [Pages 973-991] [From the U.S. Government Publishing Office, www.gpo.gov] [[Page 973]] TITLE 31.--MONEY AND FINANCE Chapter 7.--GENERAL ACCOUNTING OFFICE 1180 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.) 1181 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.) 1182 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. [[Page 974]] (d)(1) On request of a committee of Congress, the Comptroller General shall help the committee to-- (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.) 1183 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.) 1184 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-- [[Page 975]] (1) legislation the Comptroller General considers necessary to make easier the prompt and accurate making and settlement of accounts; and (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 Government Accountability 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. (3) The report under subsection (a) shall also include a statement of the staff hours and estimated cost of work performed on audits, evaluations, investigations, and related work during each of the three fiscal years preceding the fiscal year in which the report is submitted, stated separately for each division of the Government Accountability Office by category as follows: (A) A category for work requested by the chairman of a committee of Congress, the chairman of a subcommittee of such a committee, or any other Member of Congress. (B) A category for work required by law to be performed by the Comptroller General. (C) A category for work initiated by the Comptroller General in the performance of the Comptroller General's general responsibilities. (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 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 976]] ations and Appropriations of the House, and the committees with jurisdiction over legislation related to the operation of each executive agency. (e) The Comptroller General shall give the President information on expenditures and accounting the President requests. (f) 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. (g)(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. (h) 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. [(i) Redesignated (h)] (As amended Pub.L. 104-316, Title I, Sec. 115(b), Oct. 19, 1996, 110 Stat. 3834; Pub.L. 105-85, Div. A, Title X, Sec. 1044, Nov. 18, 1997, 111 Stat. 1887; Pub.L. 108-271, Sec. 8(b), July 7, 2004, 118 Stat. 814.) 1185 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.) 1186 Sec. 734. Assignments and details to Congress. The Comptroller General may assign or detail an officer or employee of the Government Accountability Office to full- time continuous duty [[Page 977]] with a committee of Congress for not more than one year. (Pub.L. 97-258, Sept. 13, 1982, 96 Stat. 899; Pub.L. 98-367, Title I, Sec. 8, July 17, 1984, 98 Stat. 475; Pub.L. 108- 271, Sec. 8(b), July 7, 2004, 118 Stat. 814.) Chapter 11.--THE BUDGET AND FISCAL, BUDGET, AND PROGRAM INFORMATION 1187 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.) 1188 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.) 1189 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.) 1190 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 [[Page 978]] 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. (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.) 1191 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 statements 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. [[Page 979]] (12) for each proposal in the budget for legislation that would establish or expand a Government activity or function, a table showing-- (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 programs for meteorology and of 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-- [[Page 980]] (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. (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) 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. (27) a separate statement of the amount of appropriations requested for the Office of Federal Financial Management. (28) beginning with fiscal year 1999, a Federal Government performance plan for the overall budget as provided for under section 1115. (29) information about the Violent Crime Reduction Trust Fund, including a separate statement of amounts in that Trust Fund. (30) 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. (31) a separate statement of the amount of appropriations requested for the Chief Financial Officer in the Executive Office of the President. (32) a statement of the levels of budget authority and outlays for each program assumed to be extended in the baseline as provided in section 257(b)(2)(A) and for excise taxes assumed to be extended under section 257(b)(2)(C) of the Balanced Budget and Emergency Deficit Control Act of 1985. (33) a separate appropriation account for appropriations for the Inspectors General Criminal Investigator Academy and the Inspectors General Forensic Laboratory of the Department of the Treasury. (33)(A)(i) a detailed, separate analysis, by budget function, by agency, and by initiative area (as determined by the administration) for the prior fiscal year, the current fiscal year, the fiscal years for which the budget is submitted, and the ensuing fiscal year identifying the amounts of gross and net appropriations or obligational authority and outlays that contribute to homeland security, with separate displays for mandatory and discretionary amounts, including-- (I) summaries of the total amount of such appropriations or new obligational authority and outlays requested for homeland security; (II) an estimate of the current service levels of homeland security spending; [[Page 981]] (III) the most recent risk assessment and summary of homeland security needs in each initiative area (as determined by the administration); and (IV) an estimate of user fees collected by the Federal Government on behalf of homeland security activities; (ii) with respect to subclauses (I) through (IV) of clause (i), amounts shall be provided by account for each program, project and activity; and (iii) an estimate of expenditures for homeland security activities by State and local governments and the private sector for the prior fiscal year and the current fiscal year. (B) In this paragraph, consistent with the Office of Management and Budget's June 2002 ``Annual Report to Congress on Combatting Terrorism'', the term ``homeland security'' refers to those activities that detect, deter, protect against, and response to terrorist attacks occurring within the United States and its territories. (C) In implementing this paragraph, including determining what Federal activities or accounts constitute homeland security for purposes of budgetary classification, the Office of Management and Budget is directed to consult periodically, but at least annually, with the House and Senate Budget Committees, the House and Senate Appropriations Committees, and the Congressional Budget Office. (34) with respect to the amount of appropriations requested for use by the Export- Import Bank of the United States, a separate statement of the amount requested for its program budget, the amount requested for its administrative expenses, and of the amount requested for its administrative expenses, the amount requested for technology expenses. (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 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 [[Page 982]] 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 affect 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 for 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 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. [[Page 983]] (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 of 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 submitted 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, the modernization or replacement of equipment at an existing structure or facility, and the modernization of, or replacement of parts for, rolling stock. (f)\1\ 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. \1\Subsection (f) expired on September 30, 2002, pursuant to section 275(b) of the Balanced Budget and Emergency Deficit Control Act of 1985 (2 U.S.C. 900 note). (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. (2)(A) In paragraph (1), except as provided in subparagraph (B), the term ``advisory and assistance services'' means the following services when provided by nongovernmental 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. [[Page 984]] (ii) Architectural and engineering services, as defined in section 1102 of Title 40. (iii) Research on basic mathematics or medical, biological, physical, social, psychological, or other phenomena. (h)(1) If there is a medicare funding warning under section 801(a)(2) of the Medicare Prescription Drug, Improvement, and Modernization Act of 2003 made in a year, the President shall submit to Congress, within the 15-day period beginning on the date of the budget submission to Congress under subsection (a) for the succeeding year, proposed legislation to respond to such warning. (2) Paragraph (1) does not apply if, during the year in which the warning is made, legislation is enacted which eliminates excess general revenue medicare funding (as defined in section 801(c) of the Medicare Prescription Drug, Improvement, and Modernization Act of 2003) for the 7- fiscal-year reporting period, as certified by the Board of Trustees of each medicare trust fund (as defined in section 801(c)(5) of such Act) not later than 30 days after the date of the enactment of such legislation. (As amended 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. 100-418, Title V, Sec. 5301, Aug. 23, 1988, 102 Stat. 1462; Pub.L. 100-504, Title I, Sec. 108, Oct. 18, 1988, 102 Stat. 2529; Pub.L. 100-690, Title I, Sec. Sec. 1006, 1009, Nov. 18, 1988, 102 Stat. 4187, 4188; 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, Sec. 4(a), Aug. 3, 1993, 107 Stat. 286; Pub.L. 103-272, Sec. 4(f)(1)(E), July 5, 1994, 108 Stat. 1362; Pub.L. 103-322, Title IX, Sec. 90208(a), Title XXXI, Sec. 310001(e), Sept. 13, 1994, 108 Stat. 1995, 2103; Pub.L. 103-355, Title II, Sec. 2454(a), Oct. 13, 1994, 108 Stat. 3326; Pub.L. 104-287, Sec. 4(l), Oct. 11, 1996, 110 Stat. 3388; Pub.L. 105-33, Title X, Sec. 10209(b), Aug. 5, 1997, 111 Stat. 711; Pub.L. 105-277, Div. C, Title VII, Sec. 713(c), Oct. 21, 1998, 112 Stat. 2681-693; Pub.L. 106- 58, Title VI, Sec. 638(f), Sept. 29, 1999, 113 Stat. 475; Pub.L. 106-422, Sec. 2(c), Nov. 1, 2000, 114 Stat. 1874; Pub.L. 107-189, Sec. 4(a), June 14, 2002, 116 Stat. 699; Pub.L. 107-217, Sec. 3(h)(3), Aug. 21, 2002, 116 Stat. 1299; Pub.L. 107-296, Title VIII, Sec. 889(a), Nov. 25, 2002, 116 Stat. 2250; Pub.L. 108-173, Sec. 802(a), Dec. 8, 2003, 117 Stat. 2360; Pub.L. 108-178, Sec. 4(f)(i), Dec. 15, 2003, 117 Stat. 2641.) 1192 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 [[Page 985]] 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 appropriate 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) Expired. (Pub.L. 97-258, Sept. 13, 1982, 96 Stat. 911; Pub.L. 99-77, Title II, Sec. 242, Dec. 12, 1985, 99 Stat. 1063.) 1193 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.) 1194 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. [[Page 986]] (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 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.) 1195 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 shall also include a statement of the economic and program assumptions on which those budget outlays and budget authority are based, including inflation, real [[Page 987]] 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.) 1196 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 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.) 1197 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.) 1198 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 [[Page 988]] (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 (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.) 1199 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 [[Page 989]] (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-- (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.) [[Page 990]] 1200 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 II.--Payments 1201 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 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)(1) Notwithstanding subsections (a) through (d) of this section, sections 5120(a) and (d) of title 38, and any other provision of law, all Federal payments to a recipient who becomes eligible for that type of payment after 90 days after the date of the enactment of the Debt Collection Improvement Act of 1996 shall be made by electronic funds transfer. (2) The head of a Federal agency shall, with respect to Federal payments made or authorized by the agency, waive the application of paragraph (1) to a recipient of those payments upon receipt of written certification from the recipient that the recipient does not have an account with a financial institution or an authorized payment agent. (f)(1) Notwithstanding any other provision of law (including subsections (a) through (e) of this section and sections 5120(a) and (d) of title 38), except as provided in paragraph (2) all Federal payments made after January 1, 1999, shall be made by electronic funds transfer. (2)(A) The Secretary of the Treasury may waive application of this subsection to payments-- [[Page 991]] (i) for individuals or classes of individuals for whom compliance imposes a hardship; (ii) for classifications or types of checks; or (iii) in other circumstances as may be necessary. (B) The Secretary of the Treasury shall make determinations under subparagraph (A) based on standards developed by the Secretary. (g) Each recipient of Federal payments required to be made by electronic funds transfer shall-- (1) designate 1 or more financial institutions or other authorized agents to which such payments shall be made; and (2) provide to the Federal agency that makes or authorizes the payments information necessary for the recipient to receive electronic funds transfer payments through each institution or agent designated under paragraph (1). (h) 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. (i)(1) The Secretary of the Treasury may prescribe regulations that the Secretary considers necessary to carry out this section. (2) Regulations under this subsection shall ensure that individuals required under subsection (g) to have an account at a financial institution because of the application of subsection (f)(1)-- (A) will have access to such an account at a reasonable cost; and (B) are given the same consumer protections with respect to the account as other account holders at the same financial institution. (j) For purposes of this section-- (1) The term ``electronic funds transfer'' means any transfer of funds, other than a transaction originated by cash, check, or similar paper instrument, that is initiated through an electronic terminal, telephone, computer, or magnetic tape, for the purpose of ordering, instructing, or authorizing a financial institution to debit or credit an account. The term includes Automated Clearing House transfers, Fed Wire transfers, transfers made at automatic teller machines, and point-of- sale terminals. (2) The term ``Federal agency'' means-- (A) an agency (as defined in section 101 of this title); and (B) a Government corporation (as defined in section 103 of title 5). (3) The term ``Federal payments'' includes-- (A) Federal wage, salary, and retirement payments; (B) vendor and expense reimbursement payments; and (C) benefit payments. Such term shall not include any payment under the Internal Revenue Code of 1986. (As amended Pub.L. 98-369, 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; Pub.L. 104-134, Title III, Sec. 31001(x)(1), Apr. 26, 1996, 110 Stat. 1321- 376.) 39 u.s.c.--postal service general and permanent laws relating to the senate