Page:United States Statutes at Large Volume 96 Part 1.djvu/969

 PUBLIC LAW 97-258—SEPT. 13, 1982 1341(a) or 1342 of this title, the head of the agency or the Mayor of the District of Columbia, as the case may be, shall report immediately to the President and Congress all relevant facts and a statement of actions taken. CHAPTER 15—APPROPRIATION ACCOUNTING SUBCHAPTER I-GENERAL Sec. 1501. Documentary evidence requirement for Government obligations. 1502. Balances available. 1503. Comptroller General reports of amounts for which no accounting is made. 1511. 1512. 1513. 1514. 1515. 1516. 1517. 1518. 1519. 1531. 1532. 1533. 1534. 1535. 1536. 1537.

1551. 1552. 1553. 1554. 1555. 1556. 1557.

SUBCHAPTER II-APPORTIONMENT Definition and application. Apportionment and reserves. Officials controlling apportionments. Administrative division of apportionments. Authorized apportionments necessitating deficiency or supplemental appropriations. Exemptions. Prohibited obligations and expenditures. Adverse personnel actions. Criminal penalty. SUBCHAPTER III-TRANSFERS AND REIMBURSEMENTS Transfers of functions and activities. Withdrawal and credit. Transfers of appropriations for seilaries and expenses to carry out national defense responsibilities. Adjustments between appropriations. Agency agreements. Crediting payments from purchases between executive agencies. Services between the United States Government and the District of Columbia government. SUBCHAPTER IV-CLOSING ACCOUNTS Definitions and application. Procedure for appropriation accounts available for definite periods. Availability of appropriation accounts to pay obligations. Review of appropriation accounts. Withdrawal of unobligated balances of appropriations for indefinite periods. Comptroller General reports on appropriation accounts. Authorization to exempt.

SUBCHAPTER I—GENERAL § 1501. Documentary evidence requirement for Government obligations (a) An amount shall be recorded as an obligation of the United States Government only when supported by documentary evidence of— (1) a binding agreement between an agency and another person (including an agency) that is— (A) in writing, in a way and form, and for a purpose authorized by law; and (B) executed before the end of the period of availability for obligation of the appropriation or fund used for specific goods to be delivered, real property to be bought or leased, or work or service to be provided; (2) a loan agreement showing the amount and terms of repayment; (3) an order required by law to be placed with an agency;

96 STAT. 927

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