Revolving fund for operation and maintenance of Government Printing Office: capitalization; reimbursements and credits; accounting and budgeting; reports

§ 309. Revolving fund for operation and maintenance of Government Printing Office: capitalization; reimbursements and credits; accounting and budgeting; reports (a) The revolving fund of $1,000,000 established July 1, 1953, is available without, fiscal year limitation, for— the operation and maintenance of the Government Printing Office, except the Office of Superintendent of Documents, including rental of buildings; attendance at meetings not to exceed $3,000 in any fiscal year; maintenance and operation of the emergency room; uniforms, or allowances therefor, as authorized by section 5901 of Title 5; 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 Public Printer shall provide capital for the fund by capitalizing, at fair and reasonable values as jointly determined by him and the Comptroller General, the current inventories, plant, and building appurtenances, except building structures and land, equipment, and other assets of the Government Printing Office. (b) The fund shall be: (1) reimbursed for the cost of all services and supplies furnished, including those furnished other appropriations of the Government Printing 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; (2) credited with all receipts including sales of Government publications, waste, condemned, and surplus property and with payments received for losses or damage to property; and (3) charged with payment into miscellaneous receipts of the Treasury of that part of the receipts from the sales of Government publications required by law. (c) 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 Public Printer shall prepare and submit an annual business-type budget program for the operations under this fund. 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. 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. (d) Commencing with the fiscal year 1969, the annual business-type budget for the fund shall be considered and enacted as prescribed by section 849 of title 31.