Title 31 — Money and FinanceRelease 119-73not60
§1534 Adjustments Between Appropriations
Title 31 › Subtitle SUBTITLE II— THE BUDGET PROCESS › Chapter 15— APPROPRIATION ACCOUNTING › Subchapter III— TRANSFERS AND REIMBURSEMENTS › § 1534
Summary
An agency may use one of its budget accounts (an appropriation) to pay costs for another of its budget accounts at any time during a fiscal year, as long as both accounts have money available and the move follows any limits that apply. The payment is finally charged to the account that benefits during, or as of, the fiscal year's end, and the account that paid must be given the 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 5, 2026
Release point: 119-73not60