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§ 309. —  Revolving fund for operation and maintenance of Government Printing Office: capitalization; reimbursements and credits; accounting and budgeting; reports. - US § 309. —  Revolving fund for operation and maintenance of Government Printing Office: capitalization; reimbursements and credits; accounting and budgeting; reports. - US Code : CHAN ROBLES VIRTUAL LAW LIBRARY

[Laws in effect as of January 24, 2002]
[Document not affected by Public Laws enacted between
  January 24, 2002 and December 19, 2002]
[CITE: 44USC309]

 
                 TITLE 44--PUBLIC PRINTING AND DOCUMENTS
 
                  CHAPTER 3--GOVERNMENT PRINTING OFFICE
 
Sec. 309. Revolving fund for operation and maintenance of 
        Government Printing Office: capitalization; reimbursements and 
        credits; accounting and budgeting; reports
        
    (a) The revolving fund of $1,000,000 established July 1, 1953, is 
available without fiscal year limitation, for--
        the operation and maintenance of the Government Printing Office 
    (except for those programs of the Superintendent of Documents which 
    are funded by specific appropriations), including rental of 
    buildings;
        attendance at meetings;
        maintenance and operation of the emergency room;
        uniforms or uniform allowances;
        boots, coats, and gloves;
        repairs and minor alterations to buildings; and
        expenses authorized in writing by the Joint Committee on 
    Printing for inspection of Government printing activities.

In addition, the Public Printer shall provide capital for the fund by 
capitalizing, at fair and reasonable values as jointly determined by him 
and the Comptroller General, the current inventories, plant, and 
building appurtenances, except building structures and land, equipment, 
and other assets of the Government Printing Office.
    (b) The fund shall be--
        (1) reimbursed for the cost of all services and supplies 
    furnished, including those furnished other appropriations of the 
    Government Printing Office, at rates which include charges for 
    overhead and related expenses, depreciation of plant and building 
    appurtenances, except building structures and land, and equipment, 
    and accrued leave; and
        (2) credited with all receipts including sales of Government 
    publications, waste, condemned, and surplus property and with 
    payments received for losses or damage to property.

    (c) An adequate system of accounts for the fund shall be maintained 
on the accrual method, and financial reports prepared on the basis of 
the accounts. The Public Printer shall prepare and submit an annual 
business-type budget program for the operations under this fund. This 
budget program shall be considered and enacted as prescribed by section 
9104 of title 31.
    (d) The Inspector General of the Government Printing Office shall 
audit the financial and operational activities of the Government 
Printing Office each year. The audits shall be conducted under the 
direction of the Joint Committee on Printing. For purposes of the 
audits, the Inspector General shall have such access to the records, 
files, personnel, and facilities of the Government Printing Office as 
the Inspector General considers appropriate. The Inspector General shall 
furnish reports of the audits to the Congress and the Public Printer.
    (e) The Public Printer shall prepare an annual financial statement 
meeting the requirements of section 3515(b) of title 31, United States 
Code. Each financial statement shall be audited in accordance with 
applicable generally accepted Government auditing standards--
        (1) by an independent external auditor selected by the Public 
    Printer, or
        (2) at the request of the Joint Committee on Printing, by the 
    Inspector General of the Government Printing Office.

    (f) The Comptroller General of the United States may audit the 
financial statement prepared under subsection (e) at his or her 
discretion or at the request of the Joint Committee on Printing. An 
audit by the Comptroller General shall be in lieu of the audit otherwise 
required by that subsection.

(Pub. L. 90-620, Oct. 22, 1968, 82 Stat. 1241; Pub. L. 93-604, title 
VII, Sec. 707, Jan. 2, 1975, 88 Stat. 1965; Pub. L. 97-258, 
Sec. 3(m)(2), Sept. 13, 1982, 96 Stat. 1066; Pub. L. 100-458, title III, 
Sec. 310, Oct. 1, 1988, 102 Stat. 2184; Pub. L. 101-163, title III, 
Sec. 309, Nov. 21, 1989, 103 Stat. 1065; Pub. L. 101-520, title II, 
Sec. 207, Nov. 5, 1990, 104 Stat. 2274; Pub. L. 103-69, title II, 
Sec. 207(a), Aug. 11, 1993, 107 Stat. 707; Pub. L. 104-316, title I, 
Sec. 123(a), Oct. 19, 1996, 110 Stat. 3839.)


                      Historical and Revision Notes

    Based on 44 U.S. Code, 1964 ed., Sec. 63, 63a (Aug. 1, 1953, ch. 
304, title I, Sec. 101, 67 Stat. 330; Aug. 5, 1955, ch. 568, Sec. 101, 
69 Stat. 519; June 27, 1956, ch. 453, Sec. 101, 70 Stat. 369); Sec. 63a 
(July 28, 1967, Pub. L. 90-57, Sec. 101 (part), 81 Stat. 141).


                               Amendments

    1996--Subsec. (d). Pub. L. 104-316, Sec. 123(a)(1), amended subsec. 
(d) generally. Prior to amendment, subsec. (d) read as follows: ``The 
Comptroller General shall audit the activities of the Government 
Printing Office at least once every 3 years and shall furnish reports of 
such audits to the Congress and the Public Printer. For these purposes 
the Comptroller General shall have such access to the records, files, 
personnel, and facilities of the Government Printing Office as he 
considers necessary.''
    Subsecs. (e), (f). Pub. L. 104-316, Sec. 123(a)(2), added subsecs. 
(e) and (f).
    1993--Subsec. (b). Pub. L. 103-69 substituted ``shall be--'' for 
``shall be:'' in introductory provisions, inserted ``and'' at end of 
par. (1), substituted a period for ``; and'' at end of par. (2), and 
struck out par. (3) which read as follows: ``charged with payment into 
miscellaneous receipts of the Treasury of that part of the receipts from 
the sales of Government publications required by law.''
    1990--Subsec. (a). Pub. L. 101-520 substituted ``uniforms or uniform 
allowances'' for ``uniforms, or allowances therefor, as authorized by 
section 5901 of Title 5''.
    1989--Subsec. (a). Pub. L. 101-163 struck out ``not to exceed $3,000 
in any fiscal year'' after ``attendance at meetings''.
    1988--Subsec. (a). Pub. L. 100-458, Sec. 310(a), substituted in the 
first sentence ``(except for those programs of the Superintendent of 
Documents which are funded by specific appropriations),'' for ``, except 
the Office of Superintendent of Documents''.
    Subsec. (c). Pub. L. 100-458, Sec. 310(b), substituted ``This budget 
program shall be considered and enacted as prescribed by section 9104 of 
title 31.'' for ``The Comptroller General shall audit the activities of 
the Government Printing Office at least once in every three years and 
shall furnish reports of such audits to the Congress and the Public 
Printer. For these purposes the Comptroller General shall have such 
access to the records, files, personnel, and facilities of the 
Government Printing Office as he considers necessary.''
    Subsec. (d). Pub. L. 100-458, Sec. 310(c), amended subsec. (d) 
generally. Prior to amendment, subsec. (d) read as follows: ``Commencing 
with the fiscal year 1969, the annual business-type budget for the fund 
shall be considered and enacted as prescribed by section 9104 of title 
31.''
    1982--Subsec. (d). Pub. L. 97-258 substituted ``section 9104 of 
title 31'' for ``section 849 of title 31''.
    1975--Subsec. (c). Pub. L. 93-604 substituted provisions that the 
Comptroller General shall audit the activities of the Government 
Printing Office at least once in every three years and furnish reports 
of the audits to the Congress and the Public Printer for provisions that 
the General Accounting Office shall audit the activities of the 
Government Printing Office and furnish an audit report annually to the 
Congress and the Public Printer.


                    Effective Date of 1993 Amendment

    Section 207(c) of Pub. L. 103-69 provided that: ``The amendments 
made by subsections (a) and (b) [amending this section and section 1708 
of this title] shall take effect on October 1, 1993.''


                  Termination of Reporting Requirements

    For termination, effective May 15, 2000, of provisions of law 
requiring submittal to Congress of any annual, semiannual, or other 
regular periodic report listed in House Document No. 103-7 (in which the 
23rd item on page 4 identifies a reporting provision which, as 
subsequently amended, is contained in subsec. (d) of this section), see 
section 3003 of Pub. L. 104-66, as amended, set out as a note under 
section 1113 of Title 31, Money and Finance.


     Federal Register Program; Use of Revolving Fund; Reimbursement

    Title II of S. 2939, Ninety-seventh Congress, 2d Session, as 
reported Sept. 22, 1982, and incorporated by reference in Pub. L. 97-
276, Sec. 101(e), Oct. 2, 1982, 96 Stat. 1189, to be effective as if 
enacted into law, provided in part: ``That hereafter the revolving fund 
shall be available to finance the costs of printing and binding all 
other publications of the Federal Register program and be reimbursed 
from appropriated funds available therefor''.

                  Section Referred to in Other Sections

    This section is referred to in section 1509 of this title.




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