31 U.S.C. § 322 : US Code - Section 322: Working capital fund

Search 31 U.S.C. § 322 : US Code - Section 322: Working capital fund

(a) The Department of the Treasury has a working capital fund.
Amounts in the fund are available for expenses of operating and
maintaining common administrative services of the Department that
the Secretary of the Treasury, with the approval of the Director of
the Office of Management and Budget, decides may be carried out
more advantageously and more economically as central services.
(b) Amounts in the fund remain available until expended. Amounts
may be appropriated to the fund.
(c) The fund consists of -
(1) amounts appropriated to the fund;
(2) to the extent transferred to the fund by the Secretary, the
reasonable value of supply inventories, equipment, and other
assets and inventories on order for providing services out of
amounts in the fund, less related liabilities and unpaid
obligations;
(3) amounts received from the sale or exchange of property; and
(4) payments received for loss or damage to property of the
fund.
(d) The fund shall be reimbursed, or credited with advance
payments, from amounts available to the Department or from other
sources, for supplies and services at rates that will equal the
expenses of operation, including accrual of annual leave and the
depreciation of plant and equipment. Amounts the Secretary decides
are in excess of the needs of the fund shall be deposited at the
end of each fiscal year in the Treasury as miscellaneous receipts.