Title 44 — Public Printing and Documents
Chapter 3 — Government Publishing Office
§ 309. Revolving fund for operation and maintenance of Government Publishing Office: capitalization; reimbursements and credits; accounting and budgeting; reports
Statutory text
The revolving fund of $1,000,000 established , is available without fiscal year limitation, for—
the operation and maintenance of the Government Publishing Office (except for those programs of the Superintendent of Documents which are funded by specific appropriations), including rental of buildings;
attendance at meetings;
maintenance and operation of the emergency room;
uniforms or uniform allowances;
boots, coats, and gloves;
repairs and minor alterations to buildings; and
expenses authorized in writing by the Joint Committee on Printing for inspection of Government printing activities.
In addition, the Director of the Government Publishing Office shall provide capital for the fund by capitalizing, at fair and reasonable values as jointly determined by the Director and the Comptroller General, the current inventories, plant, and building appurtenances, except building structures and land, equipment, and other assets of the Government Publishing Office.
The fund shall be—
reimbursed for the cost of all services and supplies furnished, including those furnished other appropriations of the Government Publishing Office, at rates which include charges for overhead and related expenses, depreciation of plant and building appurtenances, except building structures and land, and equipment, and accrued leave; and
credited with all receipts including sales of Government publications, waste, condemned, and surplus property and with payments received for losses or damage to property.
An adequate system of accounts for the fund shall be maintained on the accrual method, and financial reports prepared on the basis of the accounts. The Director of the Government Publishing Office shall prepare and submit an annual business-type budget program for the operations under this fund. This budget program shall be considered and enacted as prescribed by section 9104 of title 31.
The Inspector General of the Government Publishing Office shall audit the financial and operational activities of the Government Publishing Office each year. The audits shall be conducted under the direction of the Joint Committee on Printing. For purposes of the audits, the Inspector General shall have such access to the records, files, personnel, and facilities of the Government Publishing Office as the Inspector General considers appropriate. The Inspector General shall furnish reports of the audits to the Congress and the Director of the Government Publishing Office.
The Director of the Government Publishing Office shall prepare an annual financial statement meeting the requirements of section 3515(b) of title 31, United States Code. Each financial statement shall be audited in accordance with applicable generally accepted Government auditing standards—
by an independent external auditor selected by the Director of the Government Publishing Office, or
at the request of the Joint Committee on Printing, by the Inspector General of the Government Publishing Office.
The Comptroller General of the United States may audit the financial statement prepared under subsection (e) at the discretion of the Comptroller General or at the request of the Joint Committee on Printing. An audit by the Comptroller General shall be in lieu of the audit otherwise required by that subsection.
Legislative history
Reconstructed from this section’s Code source credit and amendment notes, resolved against the local Statutes at Large. Editorial notes are evidence, not the law that made the change.
Pub. L. 90–620 · 82 Stat. 1238
Enacted · 44 U.S.C. § 309
Pub. L. 90–620, Oct. 22, 1968, 82 Stat. 1241
Source evidence
Code source credit
Pub. L. 90–620, Oct. 22, 1968, 82 Stat. 1241General Accounting Office Act of 1974
Pub. L. 93–604 title VII § 707 · 88 Stat. 1959
Substituted · 44 U.S.C. § 309(c)
Pub. L. 93–604 substituted provisions that the Comptroller General shall audit the activities of the Government Printing Office at least once in every three years and furnish reports of the audits to the Congress and the Public Printer for provisions that the General Accounting Office shall audit the activities of the Government Printing Office and furnish an audit report annually to the Congress and the Public Printer
Source evidence
Code amendment note
Subsec. (c). Pub. L. 93–604 substituted provisions that the Comptroller General shall audit the activities of the Government Printing Office at least once in every three years and furnish reports of the audits to the Congress and the Public Printer for provisions that the General Accounting Office shall audit the activities of the Government Printing Office and furnish an audit report annually to the Congress and the Public Printer.Enacted provision · exact public law section
Sec. 707. amendment with respect to audit of the government printing office The third sentence of subsection 309(c) of title 44 of the United States Code is amended to read as follows: “The Comptroller Reports to Congress and Public Printer. General shall audit the activities of the Government Printing Office, at least once in every three years and shall furnish reports of such audits to the Congress and the Public Printer.”.Pub. L. 97–258 § 3(m)(2) · 96 Stat. 1066
Substituted · 44 U.S.C. § 309(d)
Pub. L. 97–258 substituted “section 9104 of title 31” for “section 849 of title 31”
Source evidence
Code amendment note
Subsec. (d). Pub. L. 97–258 substituted “section 9104 of title 31” for “section 849 of title 31”.Legislative Branch Appropriations Act, 1989
Pub. L. 100–458 § 310(a) · 102 Stat. 2158
Substituted · 44 U.S.C. § 309(a)
Pub. L. 100–458, § 310(a), substituted in the first sentence “(except for those programs of the Superintendent of Documents which are funded by specific appropriations),” for “, except the Office of Superintendent of Documents”
Source evidence
Code amendment note
Subsec. (a). Pub. L. 100–458, § 310(a), substituted in the first sentence “(except for those programs of the Superintendent of Documents which are funded by specific appropriations),” for “, except the Office of Superintendent of Documents”.Enacted provision · exact public law section
(a) The first sentence of section 309(a) of title 44, United States Code, is amended by striking “, except the Office of Superintendent of Documents,” after “Government Printing Office” and inserting “(except for those programs of the Superintendent of Documents which are funded by specific appropriations),”.Legislative Branch Appropriations Act, 1989
Pub. L. 100–458 § 310(b) · 102 Stat. 2158
Substituted · 44 U.S.C. § 309(c)
Pub. L. 100–458, § 310(b), substituted “This budget program shall be considered and enacted as prescribed by section 9104 of title 31.” for “The Comptroller General shall audit the activities of the Government Printing Office at least once in every three years and shall furnish reports of such audits to the Congress and the Public Printer. For these purposes the Comptroller General shall have such access to the records, files, personnel, and facilities of the Government Printing Office as he considers necessary.”
Source evidence
Code amendment note
Subsec. (c). Pub. L. 100–458, § 310(b), substituted “This budget program shall be considered and enacted as prescribed by section 9104 of title 31.” for “The Comptroller General shall audit the activities of the Government Printing Office at least once in every three years and shall furnish reports of such audits to the Congress and the Public Printer. For these purposes the Comptroller General shall have such access to the records, files, personnel, and facilities of the Government Printing Office as he considers necessary.”Enacted provision · exact public law section
(b) Section 309(c) of such title is amended by striking the last two sentences and inserting “This budget program shall be considered and enacted as prescribed by section 9104 of title 31.”.Legislative Branch Appropriations Act, 1989
Pub. L. 100–458 § 310(c) · 102 Stat. 2158
Amended · 44 U.S.C. § 309(d)
Pub. L. 100–458, § 310(c), amended subsec. (d) generally. Prior to amendment, subsec. (d) read as follows: “Commencing with the fiscal year 1969, the annual business-type budget for the fund shall be considered and enacted as prescribed by section 9104 of title 31.”
Source evidence
Code amendment note
Subsec. (d). Pub. L. 100–458, § 310(c), amended subsec. (d) generally. Prior to amendment, subsec. (d) read as follows: “Commencing with the fiscal year 1969, the annual business-type budget for the fund shall be considered and enacted as prescribed by section 9104 of title 31.”Enacted provision · exact public law section
(c) Section 309(d) of such title is amended to read as follows: “(d) The Comptroller General shall audit the activities of the Government Printing Office at least once every 3 years and shall furnish reports of such audits to the Congress and the Public Printer. For these purposes the Comptroller General shall have such access to the records, files, personnel, and facilities of the Government Printing Office as he considers necessary.”.Legislative Branch Appropriations Act, 1990
Pub. L. 101–163 title III § 309 · 103 Stat. 1041
Struck · 44 U.S.C. § 309(a)
Pub. L. 101–163 struck out “not to exceed $3,000 in any fiscal year” after “attendance at meetings”
Source evidence
Code amendment note
Subsec. (a). Pub. L. 101–163 struck out “not to exceed $3,000 in any fiscal year” after “attendance at meetings”.Enacted provision · exact public law section
Sec. 309. Section 309(a) of title 44, United States Code, is amended by striking out “not to exceed $3,000 in any fiscal year” after “attendance at meetings”.Pub. L. 101–520 title II § 207 · 104 Stat. 2254
Substituted · 44 U.S.C. § 309(a)
Pub. L. 101–520 substituted “uniforms or uniform allowances” for “uniforms, or allowances therefor, as authorized by section 5901 of Title 5”
Source evidence
Code amendment note
Subsec. (a). Pub. L. 101–520 substituted “uniforms or uniform allowances” for “uniforms, or allowances therefor, as authorized by section 5901 of Title 5”.Enacted provision · exact public law section
Sec. 207. Section 309(a) of title 44, United States Code, is amended by striking out “uniforms, or allowances therefor, as authorized by section 5901 of Title 5” and inserting in lieu thereof the following: “uniforms or uniform allowances”.Pub. L. 103–69 title II § 207(a) · 107 Stat. 692
Substituted · 44 U.S.C. § 309(b)
Pub. L. 103–69 substituted “shall be—” for “shall be:” in introductory provisions
Inserted · 44 U.S.C. § 309(b)
Pub. L. 103–69 inserted “and” at end of par. (1)
Substituted · 44 U.S.C. § 309(b)
Pub. L. 103–69 substituted a period for “; and” at end of par. (2)
Struck · 44 U.S.C. § 309(b)
Pub. L. 103–69 struck out par. (3) which read as follows: “charged with payment into miscellaneous receipts of the Treasury of that part of the receipts from the sales of Government publications required by law.”
Source evidence
Code amendment note
Subsec. (b). Pub. L. 103–69 substituted “shall be—” for “shall be:” in introductory provisions, inserted “and” at end of par. (1), substituted a period for “; and” at end of par. (2), and struck out par. (3) which read as follows: “charged with payment into miscellaneous receipts of the Treasury of that part of the receipts from the sales of Government publications required by law.”Enacted provision · exact public law section
(a) Subsection (b) of section 309 of title 44, United States Code, is amended— (1) in the matter before paragraph (1), by striking out “shall be:” and inserting in lieu thereof “shall be—”; (2) in paragraph (1), by inserting “and” after the semicolon at the end; (3) in paragraph (2), by striking out “; and” and inserting in lieu thereof a period; and (4) by striking out paragraph (3).Effective date note
Pub. L. 103–69, title II, § 207(c), Aug. 11, 1993, 107 Stat. 708, provided that: “The amendments made by subsections (a) and (b) [amending this section and section 1708 of this title] shall take effect on October 1, 1993.”General Accounting Office Act of 1996
Pub. L. 104–316 § 123(a)(1) · 110 Stat. 3826
Amended · 44 U.S.C. § 309(d)
Pub. L. 104–316, § 123(a)(1), amended subsec. (d) generally. Prior to amendment, subsec. (d) read as follows: “The Comptroller General shall audit the activities of the Government Printing Office at least once every 3 years and shall furnish reports of such audits to the Congress and the Public Printer. For these purposes the Comptroller General shall have such access to the records, files, personnel, and facilities of the Government Printing Office as he considers necessary.”
Source evidence
Code amendment note
Subsec. (d). Pub. L. 104–316, § 123(a)(1), amended subsec. (d) generally. Prior to amendment, subsec. (d) read as follows: “The Comptroller General shall audit the activities of the Government Printing Office at least once every 3 years and shall furnish reports of such audits to the Congress and the Public Printer. For these purposes the Comptroller General shall have such access to the records, files, personnel, and facilities of the Government Printing Office as he considers necessary.”Enacted provision · exact public law section
(1) by amending subsection (d) to read as follows: “(d) The Inspector General of the Government Printing Office shall audit the financial and operational activities of the Government Printing Office each year. The audits shall be conducted under the direction of the Joint Committee on Printing, For purposes of the audits, the Inspector General shall have such access to the records, files, personnel, and facilities of the Government Printing Office as the Inspector General considers appropriate. The Inspector General shall furnish reports of the audits to the Congress and the Public Printer”; andGeneral Accounting Office Act of 1996
Pub. L. 104–316 § 123(a)(2) · 110 Stat. 3826
Added · 44 U.S.C. § 309(e); 44 U.S.C. § 309(f)
Pub. L. 104–316, § 123(a)(2), added subsecs. (e) and (f)
Source evidence
Code amendment note
Subsecs. (e), (f). Pub. L. 104–316, § 123(a)(2), added subsecs. (e) and (f).Enacted provision · exact public law section
(2) by adding at the end the following new subsections: “(e) The Public Printer shall prepare an annual financial statement meeting the requirements of section 3515(b) of title 31, United States Code, Each financial statement shall be audited in accordance with applicable generally accepted Government auditing standards— “(1) by an independent external auditor selected by the Public Printer, or “(2) at the request of the Joint Committee on Printing, by the Inspector General of the Government Printing Office. “(f) The Comptroller General of the United States may audit the financial statement prepared under subsection (e) at his or her discretion or at the request of the Joint Committee on Printing. An audit by the Comptroller General shall be in lieu of the audit otherwise required by that subsection”.Legislative Branch Appropriations Act, 2015
Pub. L. 113–235 § 1301(i)(5)(A) · 128 Stat. 2130
Substituted · 44 U.S.C. § 309(a)
Pub. L. 113–235, § 1301(i)(5)(A), substituted “by the Director” for “by him” in concluding provisions
Source evidence
Code amendment note
Subsec. (a). Pub. L. 113–235, § 1301(i)(5)(A), substituted “by the Director” for “by him” in concluding provisions.Enacted provision · exact public law section
(A) in the second sentence of subsection (a), by striking “by him” and inserting “by the Director”; andLegislative Branch Appropriations Act, 2015
Pub. L. 113–235 § 1301(c)(1) · 128 Stat. 2130
Substituted · 44 U.S.C. § 309(a)
Pub. L. 113–235, § 1301(c)(1), substituted “Director of the Government Publishing Office” for “Public Printer” in concluding provisions
Target inherited from the preceding amendment note.
Source evidence
Code amendment note
Pub. L. 113–235, § 1301(c)(1), substituted “Director of the Government Publishing Office” for “Public Printer” in concluding provisions.Enacted provision · exact public law section
(1) by striking “Public Printer” each place that term appears and inserting “Director of the Government Publishing Office”; andLegislative Branch Appropriations Act, 2015
Pub. L. 113–235 § 1301(c)(1) · 128 Stat. 2130
Substituted · 44 U.S.C. § 309(c)(e)
Pub. L. 113–235, § 1301(c)(1), substituted “Director of the Government Publishing Office” for “Public Printer”
Source evidence
Code amendment note
Subsecs. (c) to (e). Pub. L. 113–235, § 1301(c)(1), substituted “Director of the Government Publishing Office” for “Public Printer”.Enacted provision · exact public law section
(1) by striking “Public Printer” each place that term appears and inserting “Director of the Government Publishing Office”; andLegislative Branch Appropriations Act, 2015
Pub. L. 113–235 § 1301(i)(5)(B) · 128 Stat. 2130
Substituted · 44 U.S.C. § 309(f)
Pub. L. 113–235, § 1301(i)(5)(B), substituted “the discretion of the Comptroller General” for “his or her discretion”
Source evidence
Code amendment note
Subsec. (f). Pub. L. 113–235, § 1301(i)(5)(B), substituted “the discretion of the Comptroller General” for “his or her discretion”.Enacted provision · exact public law section
(B) in subsection (f), by striking “his or her discretion” and inserting “the discretion of the Comptroller General”;
16 of 18 references resolved to an enrolled provision · 2 partial
Notes
Historical and Revision Notes
Based on 44 U.S. Code, 1964 ed., § 63, 63a (Aug. 1, 1953, ch. 304, title I, § 101, 67 Stat. 330; Aug. 5, 1955, ch. 568, § 101, 69 Stat. 519; June 27, 1956, ch. 453, § 101, 70 Stat. 369); § 63a (, Pub. L. 90–57, § 101 (part), 81 Stat. 141).
Editorial Notes
Amendments1975–2014 · 8 rounds
2014
Subsec. (a). Pub. L. 113–235, § 1301(i)(5)(A), substituted “by the Director” for “by him” in concluding provisions.
Pub. L. 113–235, § 1301(c)(1), substituted “Director of the Government Publishing Office” for “Public Printer” in concluding provisions.
Subsecs. (c) to (e). Pub. L. 113–235, § 1301(c)(1), substituted “Director of the Government Publishing Office” for “Public Printer”.
Subsec. (f). Pub. L. 113–235, § 1301(i)(5)(B), substituted “the discretion of the Comptroller General” for “his or her discretion”.
1996
Subsec. (d). Pub. L. 104–316, § 123(a)(1), amended subsec. (d) generally. Prior to amendment, subsec. (d) read as follows: “The Comptroller General shall audit the activities of the Government Printing Office at least once every 3 years and shall furnish reports of such audits to the Congress and the Public Printer. For these purposes the Comptroller General shall have such access to the records, files, personnel, and facilities of the Government Printing Office as he considers necessary.”
Subsecs. (e), (f). Pub. L. 104–316, § 123(a)(2), added subsecs. (e) and (f).
1993
Subsec. (b). Pub. L. 103–69 substituted “shall be—” for “shall be:” in introductory provisions, inserted “and” at end of par. (1), substituted a period for “; and” at end of par. (2), and struck out par. (3) which read as follows: “charged with payment into miscellaneous receipts of the Treasury of that part of the receipts from the sales of Government publications required by law.”
1990
Subsec. (a). Pub. L. 101–520 substituted “uniforms or uniform allowances” for “uniforms, or allowances therefor, as authorized by section 5901 of Title 5”.
1989
Subsec. (a). Pub. L. 101–163 struck out “not to exceed $3,000 in any fiscal year” after “attendance at meetings”.
1988
Subsec. (a). Pub. L. 100–458, § 310(a), substituted in the first sentence “(except for those programs of the Superintendent of Documents which are funded by specific appropriations),” for “, except the Office of Superintendent of Documents”.
Subsec. (c). Pub. L. 100–458, § 310(b), substituted “This budget program shall be considered and enacted as prescribed by section 9104 of title 31.” for “The Comptroller General shall audit the activities of the Government Printing Office at least once in every three years and shall furnish reports of such audits to the Congress and the Public Printer. For these purposes the Comptroller General shall have such access to the records, files, personnel, and facilities of the Government Printing Office as he considers necessary.”
Subsec. (d). Pub. L. 100–458, § 310(c), amended subsec. (d) generally. Prior to amendment, subsec. (d) read as follows: “Commencing with the fiscal year 1969, the annual business-type budget for the fund shall be considered and enacted as prescribed by section 9104 of title 31.”
1982
Subsec. (d). Pub. L. 97–258 substituted “section 9104 of title 31” for “section 849 of title 31”.
1975
Subsec. (c). Pub. L. 93–604 substituted provisions that the Comptroller General shall audit the activities of the Government Printing Office at least once in every three years and furnish reports of the audits to the Congress and the Public Printer for provisions that the General Accounting Office shall audit the activities of the Government Printing Office and furnish an audit report annually to the Congress and the Public Printer.
Statutory Notes and Related Subsidiaries
Change of Name
“Government Publishing Office” substituted for “Government Printing Office” in section catchline and subsecs. (a), (b)(1), (d), and (e)(2) on authority of section 1301(b) of Pub. L. 113–235, set out as a note preceding section 301 of this title.
Effective Date of 1993 Amendment
Pub. L. 103–69, title II, § 207(c), , 107 Stat. 708, provided that: “The amendments made by subsections (a) and (b) [amending this section and section 1708 of this title] shall take effect on .”
Termination of Reporting Requirements
For termination, effective , of provisions of law requiring submittal to Congress of any annual, semiannual, or other regular periodic report listed in House Document No. 103–7 (in which the 23rd item on page 4 identifies a reporting provision which, as subsequently amended, is contained in subsec. (d) of this section), see section 3003 of Pub. L. 104–66, as amended, set out as a note under section 1113 of Title 31, Money and Finance.
Federal Register Program; Use of Revolving Fund; Reimbursement
Title II of S. 2939, Ninety-seventh Congress, 2d Session, as reported , and incorporated by reference in Pub. L. 97–276, § 101(e), , 96 Stat. 1189, to be effective as if enacted into law, provided in part: “That hereafter the revolving fund shall be available to finance the costs of printing and binding all other publications of the Federal Register program and be reimbursed from appropriated funds available therefor”.
Credits
1968–2014 · 9 acts
- 1968Pub. L. 90–620, , 82 Stat. 1241
- 1975Pub. L. 93–604, title VII, § 707, , 88 Stat. 1965
- 1982Pub. L. 97–258, § 3(m)(2), , 96 Stat. 1066
- 1988Pub. L. 100–458, title III, § 310, , 102 Stat. 2184
- 1989Pub. L. 101–163, title III, § 309, , 103 Stat. 1065
- 1990Pub. L. 101–520, title II, § 207, , 104 Stat. 2274
- 1993Pub. L. 103–69, title II, § 207(a), , 107 Stat. 707
- 1996Pub. L. 104–316, title I, § 123(a), , 110 Stat. 3839
- 2014Pub. L. 113–235, div. H, title I, § 1301(b), (c)(1), (i)(5), , 128 Stat. 2537, 2538.
Show as published
(Pub. L. 90–620, , 82 Stat. 1241; Pub. L. 93–604, title VII, § 707, , 88 Stat. 1965; Pub. L. 97–258, § 3(m)(2), , 96 Stat. 1066; Pub. L. 100–458, title III, § 310, , 102 Stat. 2184; Pub. L. 101–163, title III, § 309, , 103 Stat. 1065; Pub. L. 101–520, title II, § 207, , 104 Stat. 2274; Pub. L. 103–69, title II, § 207(a), , 107 Stat. 707; Pub. L. 104–316, title I, § 123(a), , 110 Stat. 3839; Pub. L. 113–235, div. H, title I, § 1301(b), (c)(1), (i)(5), , 128 Stat. 2537, 2538.)