APPROPRIATION ACCOUNTING
Title 31 - Money and Finance
Documentary evidence requirement for Government obligations
Balances available
Comptroller General reports of amounts for which no accounting is made
Definition and application
Apportionment and reserves
Officials controlling apportionments
Administrative division of apportionments
Authorized apportionments necessitating deficiency or supplemental appropriations
Exemptions
Prohibited obligations and expenditures
Adverse personnel actions
Criminal penalty
Transfers of functions and activities
Withdrawal and credit
Transfers of appropriations for salaries and expenses to carry out national defense responsibilities
Adjustments between appropriations
Agency agreements
Crediting payments from purchases between executive agencies
Services between the United States Government and the District of Columbia government
Definitions; applicability of subchapter
Procedure for appropriation accounts available for definite periods
Availability of appropriation accounts to pay obligations
Audit, control, and reporting
Closing of appropriation accounts available for indefinite periods
Comptroller General: reports on appropriation accounts
Authority for exemptions in appropriation laws
Availability of funds following resolution of a formal protest or other challenge