Title 31, Money and FinanceRelease 119-102

§327 Advancements and Reimbursements for Services

Title 31 › SUBTITLE I — GENERAL › CHAPTER 3 — DEPARTMENT OF THE TREASURY › SUBCHAPTER II — ADMINISTRATIVE › § 327

Last updated Aug 21, 2026|Official source

Summary

If the Treasury provides services for another agency but has no money set aside, that agency can pay in advance or reimburse the Treasury. "Service" covers paying and receiving money, handling bonds, and accounts (including bank accounts). Payments can go into the Treasury’s current spending account even if section 3302 would stop it.

Full Legal Text

Title 31, §327

Money and Finance, Source: USLM XML via OLRC

(a)In this section, “service” includes service provided in—
(1)disbursing and receiving amounts.
(2)servicing bonds.
(3)making accounts.
(4)maintaining bank accounts.
(b)When the Secretary of the Treasury provides a service for an agency (except the Department of the Treasury) for which amounts have not been appropriated to the Department, the agency may advance for credit or reimburse the Department the amounts necessary to provide the service. Notwithstanding section 3302 of this title, amounts advanced or reimbursed may be credited to the appropriation of the Department that is current when the service is provided.

Legislative History

Notes & Related Subsidiaries

Historical and Revision Notes

Revised SectionSource (U.S. CodeSource (Statutes at Large) 327(a)31:157(c)(2).Aug. 14, 1950, ch. 705, 64 Stat. 440. 327(b)31:157(a)–(c)(1). In the section, the word “amounts” is substituted for “funds” for consistency in the revised title and with other titles of the United States Code. In subsection (a), the words “shall not be limited to” are omitted as surplus. The words “disbursing and receiving” are substituted for “collection and disbursement”, the word “making” is substituted for “rendition of”, and the word “maintaining” is substituted for “keeping”, for consistency in the revised title. The word “checking” is omitted as being included in “bank”. In subsection (b), the words “When the Secretary of the Treasury provides a service” are substituted for “When any service authorized by law and directed by the Secretary of the Treasury is performed or to be performed” to eliminate unnecessary words. The words “by the Fiscal Service or the Office of the Treasurer of the United States of the Department of the Treasury” are omitted because of the source provisions restated in section 321 of the revised title. The words “agency (except the Department of the Treasury)” are substituted for 31:157(c)(1) for consistency in the revised title and with other titles of the Code. The word “reimburse” is substituted for “pay”, and the words “advanced or reimbursed” are substituted for “transferred”, for clarity and because of the restatement.

Reference

Citations & Metadata

Citation

31 U.S.C. § 327

Title 31, Money and Finance

Last Updated

Aug 21, 2026

Release point: 119-102