Page:United States Statutes at Large Volume 96 Part 1.djvu/1032

 96 STAT. 990

PUBLIC LAW 97-258—SEPT. 13, 1982 once a year, the Secretary shall test the weights normally used in transactions at the mints and assay offices against the standard weights. SUBCHAPTER IV—BUREAU OF ENGRAVING AND PRINTING

Annual budget, President ^

Pay rate.

§5141. Operation of the Bureau (a) The Secretary of the Treasury shall prepare and submit to the President an annual business-type budget for the Bureau of Engraving and Printing. (b)(1) The Secretary shall maintain in the Bureau an integrated accounting system with internal controls that— (A) ensures adequate control over assets and liabilities of the Bureau of Engraving and Printing Fund described in section 5142 of this title; (B) develops accurate production costs to enable the Bureau to recover those costs on the basis of the work requisitioned; (C) provides for replacement of capitalized equipment and other fixed assets by maintaining adequate depreciation reserves based on original cost or appraised values; (D) discloses the financial condition and operations of the Fund on an accrual basis of accounting; and (E) provides information for the prior fiscal year on the annual budget of the Bureau. (2) The accounting system shall conform to principles and standards prescribed by the Comptroller General to carry out this subsection. The Comptroller General may review the system to ensure conformity to the principles and standards and its effectiveness of operation. (c) An officer or employee in the clerical-mechanical service of the Bureau assigned to an established shift or tour of duty at least half of which occurs between 6 p.m. and 6 a.m. is entitled to pay for the regular 40-hour week (except when on leave) at a rate of pay 15 percent higher than the day rate for the same work. § 5142. Bureau of Engraving and Printing Fund (a) The Department of the Treasury has a Bureau of Engraving and Printing Fund. Amounts— (1) in the Fund are available to operate the Bureau of Engraving and Printing; (2) in the Fund remain available until expended; and (3) may be appropriated to the Fund. (b) The Fund consists of— (1) property and physical assets (except buildings and land) acquired by the Bureau; (2) all amounts received by the Bureau; and (3) proceeds from the disposition of property and assets acquired by the Fund. (c) The capital of the Fund consists of— (1) amounts appropriated to the Fund; (2) physical assets of the Bureau (except buildings and land) as of the close of business June 30, 1951; and (3) all payments made after June 30, 1974, under section 5143 of this title at prices adjusted to permit buying capital equipment and to provide future working capital.

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