104 STAT. 1680
PUBLIC LAW 101-510—NOV. 5, 1990
in paragraph (2) of that section. Amounts so deobligated and
withdrawn may not be restored.
(B) Subparagraph (A) shall not apply so as to require the
deobligation of amounts—
(i) for which there is documentary evidence that payment
will be required within 180 days of the date of the enactment of this Act; or
(ii) that are determined to be necessary for severance
payments for foreign national employees.
(7) OBLIGATIONS AND ADJUSTMENT OF OBLIGATIONS. —(A) After
cancellation of unobligated balances under paragraph (3) or
cancellation of obligated balances under paragraph (4) or paragraph (6) and subject to the provisions of subparagraph (B),
obligations and adjustments to obligations that would have been
chargeable to those balances before such cancellations and that
are not otherwise chargeable to current appropriations of the
agency concerned may be charged to current appropriations of
that agency available for the same purpose. Any charge made
pursuant to this subsection shall be limited to the unobligated
expired balances of the original appropriation available for the
same purpose.
(B) Any charge made pursuant to subparagraph (A) shall be
subject to the maximum amount chargeable under subsection
(b) of section 1553 of title 31, United States Code, as amended by
this section, and shall be included in the calculation of the total
amount charged to any account under that section.
(c) CONFORMING REPEAL. —(1) Section 2782 of title 10, United
States Code, is repealed.
(2) The table of sections at the beginning of chapter 165 of such
title is amended by striking out the item relating to section 2782.
31 USC 1552
SEC. 1406. AUDIT OF OBLIGATED BALANCES OF DEPARTMENT OF
note.
DEFENSE
(a) AUDIT REQUIREMENT.—The Secretary of Defense shall provide
for an audit of each account of the Department of Defense established under paragraph (1) of section 1552(a) of title 31, United
States Code, as in effect on the day before the date of the enactment
of this Act. The audit shall, with respect to each such account,
identify—
(1) the balance in the account;
(2) the amount of such balance that is considered by the
Secretary (as of the time of the audit) to represent amounts
required for valid obligations (as supported by documentary
evidence as required by section 1501 of title 31) and the amount
of such balance that is considered by the Secretary (as of the
time of the audit) to represent amounts for obligations that are
considered no longer valid;
(3) the sources of amounts in the account, shown by fiscal year
and by amount for each fiscal year; and
(4) such other matters as the Secretary considers appropriate.
(b) DEOBLIGATION OF OBLIGATIONS NO LONGER VALID.— Any obligated amounts in accounts of the Department of Defense established
under paragraph (1) of section 1552(a) of title 31, United States Code,
that are determined pursuant to the audit under subsection (a) to
represent amounts for obligations that are no longer valid shall be
deobligated and canceled.
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