    [United States Senate Manual, 112th Congress]
    [S. Doc. 112-1]
    [USCODETITLE]
    [Pages 1027-1046]
    [From the U.S. Government Publishing Office, www.gpo.gov]

    [[Page 1027]]

                                TITLE 31.--MONEY AND FINANCE

                            Chapter 7.--GENERAL ACCOUNTING OFFICE

          1450  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.)

          1451  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.)
          1452  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 1028]]

                    (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.)
          1453  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.)
          1454  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 1029]]

                                (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 1030]]

                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.)

          1455  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.)
          1456  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 1031]]

                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

          1457  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.)

          1458  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.)
          1459  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.)
          1460  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 1032]]

                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.)
          1461  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 1033]]

                                (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 1034]]

                                    (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 1035]]

                                    (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 1036]]

                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 1037]]

                    (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 1038]]

                                (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.)

          1462  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 1039]]

                                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.)
          1463  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.)
          1464  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 1040]]

                    (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.)
          1465  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 1041]]

                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.)
          1466  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.)
          1467  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.)
          1468  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, programs,
                            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 1042]]

                                (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.)
          1469  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 1043]]

                                (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 1044]]

          1470  Sec. 1114. Repealed (Oct. 13, 1994, Pub.L. 103-355,
                    Sec. 2454(c)(2), 108 Stat. 3326).

                            Chapter 15.--APPROPRIATION ACCOUNTING

          1471  Sec. 1535. Agency agreements.
                NOTE:
                    Acquisition of Goods, Services, or Space by Secretary of
                Senate and Sergeant at Arms and Doorkeeper of the Senate.
                    Pub.L. 101-163, Title I, Sec.  8, Nov. 21, 1989, 103
                Stat. 1046 (as amended by Pub.L. 112-10, Title IX, Sec.
                1904, April 15, 2011, 125 Stat. ----), provided that:
                    ``(1) The Secretary of the Senate and the Sergeant at
                Arms and Doorkeeper of the Senate are authorized to acquire
                goods, services, or space from government agencies and units
                by agreement under the provisions of the Economy Act, 31
                U.S.C. 1535, and to make advance payments in conjunction
                therewith, if required by the providing agency or
                establishment.
                    ``(2) No advance payment may be made under paragraph (1)
                unless specifically provided for in the agreement. No
                agreement providing for advance payment may be entered into
                unless it contains a provision requiring the refund of any
                unobligated balance of the advance.
                    ``(3) Agreement under paragraph (1) shall be in
                accordance with regulations prescribed by the Committee on
                Rules and Administration of the Senate.''

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

                                  Subchapter II.--Payments

          1472

                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.

    [[Page 1045]]

                    (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--
                                (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,

    [[Page 1046]]

                            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