republic-os/legal/us/code/title-31/chapter-15/section-1514.md

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LegalText	31 U.S.C. § 1514	Administrative division of apportionments	us	united_states_code	code_section	31	MONEY AND FINANCE	15	APPROPRIATION ACCOUNTING	1514	31 U.S.C. § 1514	current	119-100	2026-06-26	official	https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc31@119-100.zip	/us/usc/t31/s1514	data/legal/raw/us/code/title-31/usc31.xml	39e2ebf971e0c0043048c4a2bf1288c89049e1ce3b1fc95012a1f7ba317851ef	94d3fba324cbbc12277242f872f8f47cff5250dbcdc0057fe857212764e4b704	2b02e284c796e25b043e067d30e7b2f907adb1c6775047bb78ba5a1ea70e598e	2026-07-04	official	legal us-code

31 U.S.C. § 1514 - Administrative division of apportionments

Text

(a) The official having administrative control of an appropriation available to the legislative branch, the judicial branch, the United States International Trade Commission, or the District of Columbia government, and, subject to the approval of the President, the head of each executive agency (except the Commission) shall prescribe by regulation a system of administrative control not inconsistent with accounting procedures prescribed under law. The system shall be designed to—

(1) restrict obligations or expenditures from each appropriation to the amount of apportionments or reapportionments of the appropriation; and

(2) enable the official or the head of the executive agency to fix responsibility for an obligation or expenditure exceeding an apportionment or reapportionment.

(b) To have a simplified system for administratively dividing appropriations, the head of each executive agency (except the Commission) shall work toward the objective of financing each operating unit, at the highest practical level, from not more than one administrative division for each appropriation affecting the unit.

(Pub. L. 97–258, Sept. 13, 1982, 96 Stat. 930.)

Notes

Historical and Revision Notes Revised SectionSource (U.S. Code)Source (Statutes at Large) 1514(a)31:665(g)(2d sentence).R.S. § 3679(g)(2d sentence); Mar. 3, 1905, ch. 1484, § 4(1st par.), 33 Stat. 1257; Feb. 27, 1906, ch. 510, § 3, 34 Stat. 48; restated Sept. 6, 1950, ch. 896, § 1211, 64 Stat. 767; Reorg. Plan No. 2 of 1970, eff. July 1, 1970, § 102(a), 84 Stat. 2085; Jan. 3, 1975, Pub. L. 93–618, § 175(a)(2), 88 Stat. 2011. 1514(b)31:665(g)(last sentence).R.S. § 3679(g)(last sentence); added Aug. 1, 1956, ch. 814, § 3, 70 Stat. 783. In the section, the words “(except the Commission)” are added because the International Trade Commission is covered specifically by the source provisions restated in this section. In subsection (a), the word “official” is substituted for “officer” for consistency in the revised title. The words “judicial branch” are substituted for “judiciary”, and the words “District of Columbia government” are substituted for “District of Columbia”, for consistency. The word “President” is substituted for “Director of the Office of Management and Budget” because sections 101 and 102(a) of Reorganization Plan No. 2 of 1970 (eff. July 1, 1970, 84 Stat. 2085) designated the Bureau of the Budget as the Office of Management and Budget and transferred all functions of the Bureau to the President. In subsection (b), the words “dividing” and “division” are substituted for “subdivision” for consistency in the revised section. The word “appropriations” is substituted for “appropriations or funds” because of the definition of “appropriation” in section 1511 of the revised title.