ACCOUNTING OF ADVANCE PAYMENTS.

SEC. 652. ACCOUNTING OF ADVANCE PAYMENTS. Section 1006(e) of title 37, United States Code, is amended— (1) by inserting “(1)” after “(e)”; and (2) by adding at the end the following new paragraph: “(2) (A) Notwithstanding any other provision of law, an obligation for an advance of pay made pursuant to this section shall be recorded as an obligation only in the fiscal year in which the entitlement of the member to the pay accrues. “(B) Current appropriations available for advance payments under this section may be transferred to the prior fiscal year appropriation available for the same purpose in the amount of any unliquidated advance payments that remain at the end of such prior fiscal year. Such unliquidated advance payments shall then be credited to the current appropriation.”.