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chargeable to that account, both as to purpose and in amount, before closing and that are not otherwise chargeable to any current appropriation account of the agency may be charged to any current appropriation account of the agency available for the same purpose. (2) The total amount of charges to an account under paragraph (1) may not exceed an amount equal to 1 percent of the total appropriations for that account.

(c)(1) In the case of a fixed appropriation account with respect to which the period of availability for obligation has ended, if an obligation of funds from that account to provide funds for a program, project, or activity to cover amounts required for contract changes would cause the total amount of obligations from that appropriation during a fiscal year for contract changes for that program, project, or activity to exceed $4,000,000, the obligation may only be made if the obligation is approved by the head of the agency (or an officer of the agency within the Office of the head of the agency to whom the head of the agency has delegated the authority to approve such an obligation).

(2) In the case of a fixed appropriation account with respect to which the period of availability for obligation has ended, if an obligation of funds from that account to provide funds for a program, project, or activity to cover amounts required for contract changes would cause the total amount obligated from that appropriation during a fiscal year for that program, project, or activity to exceed $25,000,000, the obligation may not be made until

(A) the head of the agency submits to the appropriate authorizing committees of Congress and the Committees on Appropriations of the Senate and the House of Representatives a notice in writing of the intent to obligate such funds, together with a description of the legal basis for the proposed obligation and the policy reasons for the proposed obligation; and

(B) a period of 30 days has elapsed after the notice is submitted.

(3) In this subsection, the term 'contract change' means a change to a contract under which the contractor is required to perform additional work. Such term does not include adjustments to pay claims or increases under an escalation clause.

(d)(1) Obligations under this section may be paid without prior action of the Comptroller General.

(2) This subchapter does not

(A) relieve the Comptroller General of the duty to make decisions requested under law; or

(B) affect the authority of the Comptroller General to settle claims and accounts.

§ 1554. Audit, control, and reporting

(a) Any audit requirement, limitation on obligations, or reporting requirement that is applicable to an appropriation account shall remain applicable to that account after the end of the period of availability for obligation of that account.

(b)(1) After the close of each fiscal year, the head of each agency shall submit to the President and the Secretary of the Treasury a report regarding the unliquidated obligations, unobligated balances, canceled balances, and adjustments made to appropriation

accounts of that agency during the completed fiscal year. The report shall be submitted no later than 15 days after the date on which the President's budget for the next fiscal year is submitted to Congress under section 1105 of this title.

(2) Each report required by this subsection shall

(A) provide a description, with reference to the fiscal year of appropriations, of the amount in each account, its source, and an itemization of the appropriations accounts;

(B) describe all current and expired appropriations accounts; (C) describe any payments made under section 1553 of this title;

(D) describe any adjustment of obligations during that fiscal year pursuant to section 1553 of this title;

(E) contain a certification by the head of the agency that the obligated balances in each appropriation account of the agency reflect proper existing obligations and that expenditures from the account since the preceding review were supported by a proper obligation of funds and otherwise were proper;

(F) describe all balances canceled under sections 1552 and 1555 of this title.

(3) The head of each Federal agency shall provide a copy of each such report to the Speaker of the House of Representatives and the Committee on Appropriations, the Committee on Governmental Affairs, and other appropriate oversight and authorizing committees of the Senate.

(c) 6*** [Repealed-1991]

(c) 6 The head of each agency shall establish internal controls to assure that an adequate review of obligated balances is performed to support the certification required by section 1108(c) of this title. § 1555. Closing of appropriation accounts available for indefinite periods

An appropriation account available for obligation for an indefinite period shall be closed, and any remaining balance (whether obligated or unobligated) in that account shall be canceled and thereafter shall not be available for obligation or expenditure for any purpose, if

(1) the head of the agency concerned or the President determines that the purposes for which the appropriation was made have been carried out; and

(2) no disbursement has been made against the appropriation for two consecutive fiscal years.

6 Sec. 1004(b) of the National Defense Authorization Act for Fiscal Years 1992 and 1993 (Public Law 102-190; 105 Stat. 1457) (1) struck out subsec. (c), and (2) redesignated subsec (d) as subsec. (c).

The former subsec. (c) had required the Director of the Congressional Budget Office to esti mate the effect on the Federal deficit of payments and adjustments made with respect to sections 1552 and 1553 of this title for each agency and annually report on the same. Sec. 1004(a) of Public Law 102-190 further required the following:

"(a) TEMPORARY REQUIREMENT FOR OMB REPORT.-At the same time that the President submits to Congress the budget for each of fiscal years 1993, 1994, 1995, and 1996 under section 1105 of title 31, United States Codes, the Director of the Office of Management and Budget shall submit to Congress a report regarding the effect on the Federal Deficit of payments and adjustments made with respect to sections 1552 and 1553 of such title for the fiscal year in which such budget is submitted, the fiscal year preceding that fiscal year, and the fiscal year covered by that budget. The report shall include separate estimates for the accounts of each agency".

§ 1556. Comptroller General: reports on appropriation ac

counts

(a) In carrying out audit responsibilities, the Comptroller General shall report on operations under this subchapter to

(1) the head of the agency concerned;

(2) the Secretary of the Treasury; and

(3) the President.

(b) A report under this section shall include an appraisal of unpaid obligations under fixed appropriation accounts for which the period of availability for obligation has ended.

§ 1557. Authority for exemptions in appropriation laws

A provision of an appropriation law may exempt an appropriation from the provisions of this subchapter and fix the period for which the appropriation remains available for expenditure.

§ 1558. Availability of funds following resolution of a protest 7

(a) Notwithstanding section 1552 of this title or any other provision of law, funds available to an agency for obligation for a contract at the time a protest is filed in connection with a solicitation for, proposed award of, or award of such contract shall remain available for obligation for 90 working days after the date on which the final ruling is made on the protest. A ruling is considered final on the date on which the time allowed for filing an appeal or request for reconsideration has expired, or the date on which a decision is rendered on such an appeal or request, whichever is later. (b) Subsection (a) applies with respect to any protest filed under subchapter V of chapter 35 of this title or under section 111(f) of the Federal Property and Administrative Services Act of 1949 (40 U.S.C. 759(f)).

7 Added by sec. 813(a) of Public Law 101-189 (103 Stat. 1494).

NOTE.-Appendix I lists Public Laws included in Legislation on Foreign Relations Through 1997, arranged by Public Law number with corresponding short title or popular

name.

Public Law No.

105-119

105-119

105-118

105-107

105-100 .....

105-96

105-86

105-85

105-83

105-56 ........

105-46

105-42

105-18

104-319

104-309 104-297 104-293

104-293

APPENDIX I

Short Title

Departments of Commerce, Justice, and State, the Judiciary, and Related Agencies Appropriations Act, 1998

Department of State Appropriations Act, 1998
Foreign Operations, Export Financing, and Re-
lated Programs Appropriations Act, 1998
Intelligence Authorization Act for Fiscal Year
1998

Nicaraguan Adjustment and Central American
Relief Act (title II)

Asian Elephant Conservation Act of 1997
Agriculture, Rural Development, Food and Drug
Administration, and Related Agencies Appro-
priations Act, 1998

National Defense Authorization Act for Fiscal
Year 1998

Department of the Interior and Related Agen-
cies Appropriations Act, 1998

Department of Defense Appropriations Act,
1998

Continuing Appropriations, Fiscal Year 1998
International Dolphin Conservation Program
Act

1997 Emergency Supplemental Appropriations
Act for Recovery from Natural Disasters, and
for Overseas Peacekeeping Efforts, Including
Those in Bosnia

Human Rights, Refugee, and Other Foreign Re-
lations Provisions Act of 1996
Records Relating to Nazi War Crimes
Sustainable Fisheries Act

Intelligence Authorization Act for Fiscal Year
1997

Combatting Proliferation of Weapons of Mass
Destruction Act of 1996 (title VII)

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