Title 40Public Buildings, Property, and WorksRelease 119-73

§3173 Working capital fund for General Services Administration

Title 40 › Subtitle SUBTITLE II— - PUBLIC BUILDINGS AND WORKS › Part PART A— - GENERAL › Chapter CHAPTER 31— - GENERAL › Subchapter SUBCHAPTER VI— - MISCELLANEOUS › § 3173

Last updated Apr 6, 2026|Official source

Summary

Creates a working capital fund to pay for shared admin support like accounting, budgeting, HR, legal help, printing, and related services for GSA, other federal agencies, and other entities. Money paid for those services, including advance payments, goes into the fund and stays until spent. Each year the GSA Administrator, after consulting the GSA Chief Financial Officer, must set the fund’s cost and capital needs, make a plan, and set rates that recover all costs. Any change needs the Administrator’s approval. At fiscal‑year end, after keeping money needed under the plan, any uncommitted balance is sent to the Treasury’s general fund as miscellaneous receipts. Unobligated GSA operating amounts may be moved into the fund’s “Major equipment acquisitions and development activity” for agency‑wide equipment and systems needed to implement the Chief Financial Officers Act of 1990 and related laws; transfers must be made no later than the end of the fifth fiscal year after the amount was appropriated, require advance approval of the House and Senate Appropriations Committees, and remain available until spent.

Full Legal Text

Title 40, §3173

Public Buildings, Property, and Works — Source: USLM XML via OLRC

(a)There is a working capital fund for the necessary expenses of administrative support services including accounting, budget, personnel, legal support and other related services; and the maintenance and operation of printing and reproduction facilities in support of the functions of the General Services Administration, other Federal agencies, and other entities; and other such administrative and management services that the Administrator of GSA deems appropriate and advantageous (subject to prior notice to the Office of Management and Budget).
(b)(1)Amounts received, including advance payments, shall be credited to and merged with the Fund, to remain available until expended, for operating costs and capital outlays of the Fund: Provided, That entities for which such services are performed shall be charged at rates which will return in full all costs of providing such services.
(2)The Administrator shall determine the cost and capital requirements of the Fund for each fiscal year and shall develop a plan concerning such requirements in consultation with the Chief Financial Officer of the General Services Administration. Any change to the cost and capital requirements of the Fund for a fiscal year shall be approved by the Administrator. The Administrator shall establish rates to be charged to entities for which services are performed, in accordance with the plan.
(c)At the close of each fiscal year, after making provision for anticipated operating needs reflected in the cost and capital plan developed under subsection (b), the uncommitted balance of any funds remaining in the Fund shall be transferred to the general fund of the Treasury as miscellaneous receipts.
(d)(1)Subject to subparagraph (2), unobligated balances of amounts appropriated or otherwise made available to the General Services Administration for operating expenses and salaries and expenses may be transferred and merged into the “Major equipment acquisitions and development activity” of the working capital fund of the General Services Administration for agency-wide acquisition of capital equipment, automated data processing systems and financial management and management information systems: Provided, That acquisitions are limited to those needed to implement the Chief Financial Officers Act of 1990 (Public Law 101–576, 104 Stat. 2838) and related laws or regulations or for agency-wide acquisition of equipment or systems or the acquisition of services in lieu thereof, as necessary to implement the Act.
(2)(A)Transfer of an amount under this section must be done no later than the end of the fifth fiscal year after the fiscal year for which the amount is appropriated or otherwise made available.
(B)An amount transferred under this section may be used only with the advance approval of the Committees on Appropriations of the House of Representatives and the Senate.
(C)An amount transferred under this section remains available until expended.

Legislative History

Notes & Related Subsidiaries

Historical and Revision Notes

Revised SectionSource (U.S. Code)Source (Statutes at Large) 3173(a), (b)40:293 (words before proviso).May 3, 1945, ch. 106, title I, 101 (2d complete par. on p. 115), 59 Stat. 115. 3173(c)40:293 (proviso). In subsection (b)(2), the words “Administrator of General Services” are substituted for “Federal Works Agency” and “Public Buildings Administration” because of section 103(a) of the Federal Property and Administrative Services Act of 1949 (ch. 288, 63 Stat. 380), which is restated as section 303(c) [303(b)] of the revised title.

Editorial Notes

References in Text

The Chief Financial Officers Act of 1990, referred to in subsec. (d)(1), is Pub. L. 101–576, Nov. 15, 1990, 104 Stat. 2838. For complete classification of this Act to the Code, see

Short Title

of 1990 Amendment note set out under section 501 of Title 31, Money and Finance, and Tables.

Amendments

2022—Subsec. (b)(1). Pub. L. 117–103, § 529, inserted “, including advance payments,” after “Amounts received”. Subsec. (d)(1). Pub. L. 117–103, § 528, inserted “or for agency-wide acquisition of equipment or systems or the acquisition of services in lieu thereof, as necessary to implement the Act” before period at end. 2009—Pub. L. 111–8, § 518(c)(2), substituted “Working capital fund for General Services Administration” for “Working capital fund for blueprinting, photostating, and duplicating services in General Services Administration” in section catchline. Subsecs. (a) to (c). Pub. L. 111–8, § 518(a), amended subsecs. (a) to (c) generally. Prior to amendment, subsecs. (a) to (c) related to establishment and purpose of a working capital fund, components of the fund, and deposit of excess amounts in the Treasury. Subsec. (d). Pub. L. 111–8, § 518(b), added subsec. (d).

Reference

Citations & Metadata

Citation

40 U.S.C. § 3173

Title 40Public Buildings, Property, and Works

Last Updated

Apr 6, 2026

Release point: 119-73