31 U.S.C.
United States Code, 2023 Edition
Title 31 - MONEY AND FINANCE
SUBTITLE II - THE BUDGET PROCESS
CHAPTER 15 - APPROPRIATION ACCOUNTING
Table Of Contents
From the U.S. Government Publishing Office, www.gpo.gov

#### SUBCHAPTER I—GENERAL

Sec.
1501.
Documentary evidence requirement for Government obligations.
1502.
Balances available.
1503.
Comptroller General reports of amounts for which no accounting is made.

#### SUBCHAPTER II—APPORTIONMENT

1511.
Definition and application.
1512.
Apportionment and reserves.
1513.
Officials controlling apportionments.
1514.
Administrative division of apportionments.
1515.
Authorized apportionments necessitating deficiency or supplemental appropriations.
1516.
Exemptions.
1517.
Prohibited obligations and expenditures.
1518.
Adverse personnel actions.
1519.
Criminal penalty.

#### SUBCHAPTER III—TRANSFERS AND REIMBURSEMENTS

1531.
Transfers of functions and activities.
1532.
Withdrawal and credit.
1533.
Transfers of appropriations for salaries and expenses to carry out national defense responsibilities.
1534.
Adjustments between appropriations.
1535.
Agency agreements.
1536.
Crediting payments from purchases between executive agencies.
1537.
Services between the United States Government and the District of Columbia government.

#### SUBCHAPTER IV—CLOSING ACCOUNTS

1551.
Definitions; applicability of subchapter.
1552.
Procedure for appropriation accounts available for definite periods.
1553.
Availability of appropriation accounts to pay obligations.
1554.
Audit, control, and reporting.
1555.
Closing of appropriation accounts available for indefinite periods.
1556.
Comptroller General: reports on appropriation accounts.
1557.
Authority for exemptions in appropriation laws.
1558.
Availability of funds following resolution of a formal protest or other challenge.