Chapter II SUMMARY OF PERTINENT LAWS AND REGULATIONS

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Chapter 15 - Appropriation Accounting15. Section 1512 - Apportionment and reserves(a)Except as provided in this subchapter, an appropriation available forobligation for a definite period shall be apportioned to prevent obligationor expenditure at a rate that would indicate a necessity for a deficiency orsupplemental appropriation for the period. An appropriation for anindefinite period and authority to make obligations by contract beforeappropriations shall be apportioned to achieve the most effective andeconomical use. An apportionment may be reapportioned under thissection.(b)(1) An appropriation subject to apportionment is apportioned by:(A) months, calendar quarters, operating seasons, or other time period;(B) activities, functions, projects, or objects; or(C) a combination of the ways referred to in clauses (A) and (B) of thisparagraph.(2) The official designated in section 1513 of this title to makeapportionments shall apportion an appropriation under paragraph (1) ofthis subsection as the official considers appropriate. Except as specifiedby the official, an amount apportioned is available for obligation under theterms of the appropriation on a cumulative basis unless reapportioned.(c)(1) In apportioning or reapportioning an appropriation, a reserve may beestablished only:(A) to provide for contingencies;(B) to achieve savings made possible by or through changes inrequirements or greater efficiency of operations; or(C) as specifically provided by law.(2) A reserve established under this subsection may be changed as necessaryto carry out the scope and objectives of the appropriation concerned.When an official designated in section 1513 of this title to makeapportionments decides that an amount reserved will not be required tocarry out the objectives and scope of the appropriation concerned, theofficial shall recommend the rescission of the amount in the way providedin chapter 11 of this title for appropriation requests. Reserves establishedunder this section shall be reported to Congress as provided in theImpoundment Control Act of 1974 (2 U.S.C. 681 et seq.).(d)An apportionment or reapportionment shall be reviewed at least 4 times ayear by the official designated in section 1513 of this title to makeapportionments.16. Section 1514 - Administrative division of apportionmentsII(1)-18
(a)(b)The official having administrative control of an appropriation available tothe legislative branch, the judicial branch, the United States InternationalTrade Commission, or the District of Columbia government, and, subjectto the approval of the President, the head of each executive agency (exceptthe Commission) shall prescribe by regulation a system of administrativecontrol not inconsistent with accounting procedures prescribed under thelaw. The system shall be designed to:(1) restrict obligations or expenditures from each appropriation to theamount of apportionments or reapportionments of theappropriation; and(2) enable the official or the head of the executive agency to fixresponsibility for an obligation or expenditure exceeding anapportionment or reapportionment.To have a simplified system for administratively dividing appropriations,the head of each executive agency (except the International TradeCommission) shall work toward the objective of financing each operatingunit, at the highest practical level, from not more than one administrativedivision for each appropriation affecting the unit.17. Section 1515 - Authorized apportionments necessitating deficiency or supplementalappropriations(a)An appropriation required to be apportioned under section 1512 of thistitle may be apportioned on a basis that indicates a necessity for adeficiency or supplemental appropriation to the extent necessary to permitpayment of such pay increases as may be granted pursuant to law tocivilian officers and employees (including prevailing rate employeeswhose pay is fixed and adjusted under subchapter IV of chapter 53 of title5) and to retired and active military personnel.(b)(1) Except as provided in subsection (a) of this section, an official may make,and an agency head may request, an apportionment under section 1512 ofthis title that would indicate a necessity for a deficiency or supplementalappropriation only when the official or agency head decides that the actionis required because of:(A) a law enacted after submission to Congress of the estimatesfor an appropriation that requires an expenditure beyondadministrative control; or(B) an emergency involving the safety of human life, theprotection of property, or the immediate welfare ofindividuals when an appropriation that would allow theII(1)-19
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Page 29 and 30: eceived if such restriction is to t
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Page 33 and 34: 2. Witnesses will avoid volunteerin
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Chapter II SUMMARY OF PERTINENT LAWS AND REGULATIONS

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