96 STAT. 928
PUBLIC LAW 97-258—SEPT. 13, 1982 (4) an order issued under a law authorizing purchases without advertising— (A) when necessary because of a public exigency; (B) for perishable subsistence supplies; or (C) within specific monetary limits; (5) a grant or subsidy payable— (A) from appropriations made for payment of, or contributions to, amounts required to be paid in specific amounts fixed by law or under formulas prescribed by law; (B) under an agreement authorized by law; or (C) under plans approved consistent with and authorized by law; (6) a liability that may result from pending litigation; (7) employment or services of persons or expenses of travel under law; (8) services provided by public utilities; or (9) other legal liability of the Government against an available appropriation or fund. (b) A statement of obligations provided to Congress or a committee of Congress by an agency shall include only those amounts that are obligations consistent with subsection (a) of this section. § 1502. Balances available (a) The balance of an appropriation or fund limited for obligation to a definite period is available only for payment of expenses properly incurred during the period of availability or to complete contracts properly made within that period of availability and obligated consistent with section 1501 of this title. However, the appropriation or fund is not available for expenditure for a period beyond the period otherwise authorized by law. (b) A provision of law requiring that the balance of an appropriation or fund be returned to the general fund of the Treasury at the end of a definite period does not affect the status of lawsuits or rights of action involving the right to an amount payable from the balance. §1503. Comptroller General reports of amounts for which no accounting is made The Comptroller General shall make a special report each year to Congress on recommendations for changes in laws, that the Comptroller General believes may be in the public interest, about amounts— (1) for which no accounting is made to the Comptroller General; and (2) that are in— (A) accounts of the United States Government; or (B) the custody of an officer or employee of the Government if the Government is financially concerned. SUBCHAPTER II—APPORTIONMENT § 1511. Definition and application (a) In this subchapter, "appropriations" means— (1) appropriated amounts; (2) funds; and
�
