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Title 31 — Money and FinanceRelease 119-73

§1534 Adjustments between appropriations

Title 31 › Subtitle SUBTITLE II— - THE BUDGET PROCESS › Chapter CHAPTER 15— - APPROPRIATION ACCOUNTING › Subchapter SUBCHAPTER III— - TRANSFERS AND REIMBURSEMENTS › § 1534

Last updated Apr 6, 2026|Official source

Summary

An agency can use money from one of its budget accounts to pay costs that benefit another of its accounts during the fiscal year. That can only happen if both accounts have money available and the rules for those accounts allow it. When money is moved, it must be finally recorded as charged to the account that benefited during the year or at year-end, and the account that paid must be given a proper credit.

Full Legal Text

Title 31, §1534

Money and Finance — Source: USLM XML via OLRC

(a)An appropriation available to an agency may be charged at any time during a fiscal year for the benefit of another appropriation available to the agency to pay costs—
(1)when amounts are available in both the appropriation to be charged and the appropriation to be benefited; and
(2)subject to limitations applicable to the appropriations.
(b)Amounts paid under this section are charged on a final basis during, or as of the close of, the fiscal year to the appropriation benefited. The appropriation charged under subsection (a) of this section shall be appropriately credited.

Legislative History

Notes & Related Subsidiaries

Historical and Revision Notes

Revised SectionSource (U.S. Code)Source (Statutes at Large) 1534(a)31:628a(1st sentence).June 29, 1966, Pub. L. 89–473, § 1, 80 Stat. 221. 1534(b)31:628a(last sentence). In subsection (a), the words “Subject to limitations applicable with respect to each appropriation concerned” are omitted as surplus. The words “or any bureau or office thereof” are omitted as being included in “agency”. The words “to pay costs” are substituted for “for the purpose of financing the procurement of materials and services, or financing other costs” to eliminate unnecessary words. In subsection (b), the words “amounts paid under this section” are substituted for “such expenses so financed”, and the words “appropriations charged under subsection (a) of this section” are substituted for “financing appropriation”, for clarity.

Reference

Citations & Metadata

Citation

31 U.S.C. § 1534

Title 31 — Money and Finance

Last Updated

Apr 6, 2026

Release point: 119-73