Pub. L. 90-96, tit. VI, sec. 640

Sec. 640. (a) During the current fiscal year, cash balances in working capital funds of the Department of Defense established pursuant 81 Stat. 249to section 2208 of title 10, United States Code, may be maintained in only such amounts as are necessary at any time for cash disbursements to be made from such funds: Provided, That transfers may be made between such funds in such amounts as may be determined by the Secretary of Defense, with the approval of the Bureau of the Budget. (b) During the current fiscal year none of the funds available to the Department of Defense may be used to install or utilize any new “cost-based” or “expense-based” system or systems for accounting, including accounting results for the purposes prescribed by section 113(a) (4) of the Budget and Accounting Procedures Act of 1950 (31 U.S.C. 66a(a) (4)), until forty-five days after the Comptroller General of the United States (after consultation with the Director of the Bureau of the Budget) has reported to the Congress that in his opinion such system or systems are designed to: (1) meet the requirements of all applicable laws governing budgeting, accounting, and the administration of public funds and the standards and procedures established pursuant thereto; (2) provide for uniform application to the extent practicable throughout the Department of Defense; and (3) prevent violations of the anti-deficiency statute (R.S. 3679; 31 U.S.C. 665).