104 STAT. 1676
PUBLIC LAW 101-510—NOV. 5, 1990
"SUBCHAPTER IV—CLOSING ACCOUNTS
"§ 1551. Definitions and applications
"(a) In this subchapter—
"(1) An obligated balance of an appropriation account as of
the end of a fiscal year is the amount of unliquidated obligations
applicable to the appropriation less amounts collectible as
repayments to the appropriation.
"(2) An unobligated balance is the difference between the
obligated balance and the total unexpended balance.
"(3) A fixed appropriation account is an appropriation account available for obligation for a definite period.
"(b) The limitations on the availability for expenditure prescribed
in this subchapter apply to all appropriations unless specifically
otherwise authorized by a law that specifically—
"(1) identifies the appropriate account for which the availability for expenditure is to be extended;
Records.
"(2) provides that such account shall be available for recording, adjusting, and liquidating obligations properly chargeable
to that account; and
"(3) extends the availability for expenditure of the obligated
balances.
"(c) This subchapter does not apply to—
"(1) appropriations for the District of Columbia government;
or
"(2) appropriations to be disbursed by the Secretary of the
Senate or the Clerk of the House of Representatives.
"§ 1552. Procedure for appropriation accounts available for definite periods
"(a) On September 30th of the 5th fiscal year after the period of
availability for obligation of a fixed appropriation account ends, the
account shall be closed and any remaining balance (whether obligated or unobligated) in the account shall be canceled and thereafter
shall not be available for obligation or expenditure for any purpose.
"(b) Collections authorized or required to be credited to an appropriation account, but not received before closing of the account
under subsection (a) or under section 1555 of this title shall be
deposited in the Treasury as miscellaneous receipts.
"§ 1553. Availability of appropriation accounts to pay obligations
"(a) After the end of the period of availability for obligation of a
fixed appropriation account and before the closing of that account
under section 1552(a) of this title, the account shall retain its fiscalyear identity and remain available for recording, adjusting, and
liquidating obligations properly chargeable to that account.
"(b)(1) Subject to the provisions of paragraph (2), after the closing
of an account under section 1552(a) or 1555 of this title, obligations
and adjustments to obligations that would have been properly
chargeable to that account, both as to purpose and in amount, before
closing and that are not otherwise chargeable to any current appropriation account of the agency may be charged to any current
appropriation account of the agency available for the same purpose.
"(2) The total amount of charges to an account under paragraph
(1) may not exceed an amount equal to 1 percent of the total
appropriations for that account.
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