in such law by the specific title theretofore used for that appropriation item in the appropriation Act concerned, and thereafter such title is changed or is eliminated from such appropriation Act, expenditures for such object or purpose thereafter may be made from any corresponding appropriation item. (c) Except where authority for performance of a function is specifically repealed in section 301, none of the provisions of such section shall be construed as affecting the jurisdiction or responsibility of any agency or officer of the Government over any function or organiza tional unit referred to in such section. (d) Existing laws, policies, procedures, and directives pertaining to functions covered by this Act, and not inconsistent herewith or repealed hereby, shall remain in full force and effect unless and until superseded, or except as they may be amended, under the authority of this Act or under other appropriate authority. Approved September 12, 1950. C. To Amend Section 303 of the Budget and Accounting Act of 1921 (67 Stat. 229) This act was the result of the enactment of H.R. 5228, 83d Congress. It was approved on July 28, 1953, as Public Law 161, 83d Congress. The text of the act appears in volume 67, Statutes at Large, page 229. Its provisions are codified as 31 U.S.C. 43. A. LEGISLATIVE HISTORY OF PUBLIC LAW 161, 83D CONGRESS 1. CONGRESSIONAL RECORD REFERENCE TO DEBATES, ETC. (Page citations are to vol. 99, Congressional Record) H.R. 5228: To amend section 303 of the Budget and Accounting Act of 1921 (42 Stat. 23). Mr. Banner; Committee on Government Operations, 4954. Reported with amendment (H. Rept. 684), 7543. Additional views (H. Rept. 684, pt. 2), 7859. Objected to, 8125. Rules suspended; passed House, 8137. Referred to Senate Committee on Government Operations, 8174. Reported back (S. Rept. 594), 9338. Objected to, 9162. Debated, 9338. Passed Senate, 9344. Examined and signed, 9465, 9571. Presented to the President, 9571. Approved (Public Law 161), 10407. 2. SERIAL NUMBERS TO BOUND VOLUMES OF CONGRESSIONAL REPORTS TO PUBLIC LAW 161, 83D CONGRESS House Report 684, 83d Congress, 11666. Senate Report 594, 83d Congress, 11661. 3. CONGRESSIONAL HEARINGS RELATING TO PUBLIC LAW 161, 83D (None found.) CONGRESS B. TEXT OF PUBLIC LAW 161, 83D CONGRESS AN ACT To amend section 303 of the Budget and Accounting Act, 1921 (42 Stat. 23). ༢ Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That section 303 of the Budget and Accounting Act, 1921, approved June 10, 1921, is amended by adding at the end thereof the following: July 28, 1953 [H. R. 5228) 42 Stat. 23. 31 USC 43. Comptroller Gen eral. Retirement an "Any Comptroller General who shall be so retired for age after serving at least ten years in his office, or who completes his term, shall receive an annuity during the remainder of his life equal to the salary nuity. payable for his office at the time of retirement or completion of term, except that the annuity of any Comptroller General who completes his term shall be reduced by one-fourth of 1 per centum for each full month he is under the age of sixty-five at such completion. Any Comptroller General who becomes permanently disabled from performing his duties shall be retired and shall receive an annuity during the remainder of his life equal to the salary payable for his office at the time of retirement if he has served at least ten years therein or equal to one-half of such salary if he has served less than ten years. The annuities provided for herein shall be paid by the General Accounting Office. No person receiving benefits under this Act shall receive any other retirement benefits under any other law of the United States." Approved July 28, 1953. D. To Simplify Accounting, Facilitate the Payment of Obliga tions, and for Other Purposes (70 Stat. 647) This act was the result of the enactment of H.R. 9593, 84th Congress. It was approved on July 25, 1956, as Public Law 798, 84th Congress. The text of the act appears in volume 70, Statutes at Large, pages 647-650. It amends various provisions of various titles of the United States Code. A. LEGISLATIVE HISTORY OF PUBLIC LAW 798, 84TH CONGRESS 1. CONGRESSIONAL RECORD REFERENCES TO DEBATES, ETC. (Page citations are to vol. 102, Congressional Record) H.R. 9593: To simplify accounting, facilitate the payment of obligations, and for other purposes. Mr. Dawson of Illinois; Committee on Government Operations, 3529. Reported with amendment (H. Rept. 2015), 6701. Amended and passed House, 9559. Referred to Senate Committee on Government Operations, 9605. Committee discharged; amended and passed Senate (in lieu of S. 3362), 10658. House disagrees to Senate amendment and asks for a conference, 11449. Conferees appointed, 11450. Senate insists on its amendment and agrees to a conference, 12295. Conferees appointed, 12295. Conference report (H. Rept. 2726) submitted in House and agreed to, 13765. Conference report submitted in Senate and agreed to, 13080. Examined and signed, 13883, 13920. Presented to the President, 14230. Approved (Public Law 798), 15154. S. 3362: To simplify accounting, facilitate the payment of obligations, and for other purposes. Mr. Kennedy, Mr. Humphrey, Mr. Thurmond, and Mr. Cotton; Committee on Government Operations, 38869. Reported with amendment (S. Rept. 2266), 10556. Indefinitely postponed (H.R. 9593 passed in lieu), 10658. 2. SERIAL NUMBERS TO BOUND VOLUMES OF CONGRESSIONAL REPORTS RELATING TO PUBLIC LAW 798, 84TH CONGRESS House Report 2015, 84th Congress, 11898. 3. CONGRESSIONAL HEARINGS RELATING TO PUBLIC LAW 798, 84TH CONGRESS House Committee on Government Operations, 84th Congress: To simplify accounting, facilitate the payment of obligations, and for other purposes. March 27, 1956, on H.R. 9593. Senate Committee on Government Operations, 84th Congress: Budgeting and accounting, March 20-June 6, 1956, on S. 3362. B. TEXT OF PUBLIC LAW 798, 84TH CONGRESS AN ACT To simplify accounting, facilitate the payment of obligations, and for other purposes. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That (a) the account for each appropriation available for obligation for a definite period of time shall be closed as follows: (1) On June 30 of the second full scal year following the fiscal year or years for which the appropriation is available for obligation, the obligated balance shall be transferred to an appropriation account of the agency or subdivision thereof responsible for the liquidation of the obligations, in which account shall be merged the amounts so transferred from all appropriation accounts for the same general purposes; and (2) Upon the expiration of the period of availability for obligation, the unobligated balance shall be withdrawn and, if the appropriation was derived in whole or in part from the general fund, shall revert to such fund, but if the appropriation was derived solely from a special or trust fund, shall revert, unless otherwise provided by law, to the fund from whica derived: Provided, That when it is determined necessary by the head of the agency concerned that a portion of the unobligated balance withdrawn is required to liquidate obligations and effect adjustments, such portion of the unobligated balance may be restored to the appropriate accounts: Provided further, That prior thereto the head of the agency concerned shall make such report with respect to each such restoration as the Director of the Bureau of the Budget may require, and shall submit such report to the Director, the Comptroller General, the Speaker of the House of Representatives, and the President of the Senate. (b) The withdrawals required by subsection (a) (2) of this section shall be made (1) not later than September 30 of the fiscal year immediately following the fiscal year in which the period of availability for obligation expires, in the case of an appropriation available both for obligation and disbursement on or after the date of approval of this Act; or (2) not later than September 30 of the fiscal year immediately following the fiscal year in which this Act is approved, in the case of an appropriation, which, on the date of approval of this Act, is available only for disbursement. (c) For the purposes of this Act, the obligated balance of an appropriation account as of the close of the fiscal year shall be the amount of unliquidated obligations applicable to such appropriation less the amount collectible as repayments to the appropriation; the unobligated balance shall represent the difference between the obligated balance reported pursuant to section 1311 (b) of the Supplemental Appropriation Act, 1955 (68 Stat. 830: 31 U. S. C. 200 (b)), and the total unexpended balance. Collections authorized to be credited to an appropriation but not received until after the transfer of the obligated appropriation balance as required by subsection (a) (1) of this Act, shall, unless otherwise authorized by law, be credited to the account into which the obligated balance has been transferred, except that any collection made by the General Accounting Office for other Government agencies may be deposited into the Treasury as miscellaneous receipts. (d) The withdrawals made pursuant to subsection (a) (2) of this section shall be accounted for and reported as of the fiscal year in |