Title 40 › Subtitle SUBTITLE II— - PUBLIC BUILDINGS AND WORKS › Part PART A— - GENERAL › Chapter CHAPTER 31— - GENERAL › Subchapter SUBCHAPTER VI— - MISCELLANEOUS › § 3173
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
Public Buildings, Property, and Works — Source: USLM XML via OLRC
Legislative History
Reference
Citation
40 U.S.C. § 3173
Title 40 — Public Buildings, Property, and Works
Last Updated
Apr 6, 2026
Release point: 119-73