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Title 31 — Money and FinanceRelease 119-73not60

§1514 Administrative Division of Apportionments

Title 31 › Subtitle SUBTITLE II— THE BUDGET PROCESS › Chapter 15— APPROPRIATION ACCOUNTING › Subchapter II— APPORTIONMENT › § 1514

Last updated Apr 5, 2026|Official source

Summary

People who manage government appropriations for Congress, the courts, the U.S. International Trade Commission, the District of Columbia, and, with the President’s approval, heads of executive agencies (except the Commission), must create written administrative controls that follow accounting rules. The controls must keep spending or commitments within each apportionment or reapportionment and let someone be held responsible if those limits are exceeded. Heads of executive agencies (except the Commission) must try to finance each operating unit, when practical, from no more than one administrative division for each appropriation.

Full Legal Text

Title 31, §1514

Money and Finance — Source: USLM XML via OLRC

(a)The official having administrative control of an appropriation available to the legislative branch, the judicial branch, the United States International Trade Commission, or the District of Columbia government, and, subject to the approval of the President, the head of each executive agency (except the Commission) shall prescribe by regulation a system of administrative control not inconsistent with accounting procedures prescribed under law. The system shall be designed to—
(1)restrict obligations or expenditures from each appropriation to the amount of apportionments or reapportionments of the appropriation; and
(2)enable the official or the head of the executive agency to fix responsibility for an obligation or expenditure exceeding an apportionment or reapportionment.
(b)To have a simplified system for administratively dividing appropriations, the head of each executive agency (except the Commission) shall work toward the objective of financing each operating unit, at the highest practical level, from not more than one administrative division for each appropriation affecting the unit.

Legislative History

Notes & Related Subsidiaries

Historical and Revision Notes

Revised SectionSource (U.S. Code)Source (Statutes at Large) 1514(a)31:665(g)(2d sentence).R.S. § 3679(g)(2d sentence); Mar. 3, 1905, ch. 1484, § 4(1st par.), 33 Stat. 1257; Feb. 27, 1906, ch. 510, § 3, 34 Stat. 48; restated Sept. 6, 1950, ch. 896, § 1211, 64 Stat. 767; Reorg. Plan No. 2 of 1970, eff. July 1, 1970, § 102(a), 84 Stat. 2085; Jan. 3, 1975, Pub. L. 93–618, § 175(a)(2), 88 Stat. 2011. 1514(b)31:665(g)(last sentence).R.S. § 3679(g)(last sentence); added Aug. 1, 1956, ch. 814, § 3, 70 Stat. 783. In the section, the words “(except the Commission)” are added because the International Trade Commission is covered specifically by the source provisions restated in this section. In subsection (a), the word “official” is substituted for “officer” for consistency in the revised title. The words “judicial branch” are substituted for “judiciary”, and the words “District of Columbia government” are substituted for “District of Columbia”, for consistency. The word “President” is substituted for “Director of the Office of Management and Budget” because section 101 and 102(a) of Reorganization Plan No. 2 of 1970 (eff. July 1, 1970, 84 Stat. 2085) designated the Bureau of the Budget as the Office of Management and Budget and transferred all functions of the Bureau to the President. In subsection (b), the words “dividing” and “division” are substituted for “subdivision” for consistency in the revised section. The word “appropriations” is substituted for “appropriations or funds” because of the definition of “appropriation” in section 1511 of the revised title.

Reference

Citations & Metadata

Citation

31 U.S.C. § 1514

Title 31 — Money and Finance

Last Updated

Apr 5, 2026

Release point: 119-73not60