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 Amounts so deobligated and withdrawn may not be restored.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 —(1) Section 2782 of title 10, United States Code, is repealed.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.