§ 309. — Revolving fund for operation and maintenance of Government Printing Office: capitalization; reimbursements and credits; accounting and budgeting; reports.
[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.
