
From the U.S. Code Online via GPO Access
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[Laws in effect as of January 2, 2001]
[Document not affected by Public Laws enacted between
  January 2, 2001 and January 28, 2002]
[CITE: 31USC1501]

 
                       TITLE 31--MONEY AND FINANCE
 
                     SUBTITLE II--THE BUDGET PROCESS
 
                  CHAPTER 15--APPROPRIATION ACCOUNTING
 
                          SUBCHAPTER I--GENERAL
 
Sec. 1501. Documentary evidence requirement for Government 
        obligations
        
    (a) An amount shall be recorded as an obligation of the United 
States Government only when supported by documentary evidence of--
        (1) a binding agreement between an agency and another person 
    (including an agency) that is--
            (A) in writing, in a way and form, and for a purpose 
        authorized by law; and
            (B) executed before the end of the period of availability 
        for obligation of the appropriation or fund used for specific 
        goods to be delivered, real property to be bought or leased, or 
        work or service to be provided;

        (2) a loan agreement showing the amount and terms of repayment;
        (3) an order required by law to be placed with an agency;
        (4) an order issued under a law authorizing purchases without 
    advertising--
            (A) when necessary because of a public exigency;
            (B) for perishable subsistence supplies; or
            (C) within specific monetary limits;

        (5) a grant or subsidy payable--
            (A) from appropriations made for payment of, or 
        contributions to, amounts required to be paid in specific 
        amounts fixed by law or under formulas prescribed by law;
            (B) under an agreement authorized by law; or
            (C) under plans approved consistent with and authorized by 
        law;

        (6) a liability that may result from pending litigation;
        (7) employment or services of persons or expenses of travel 
    under law;
        (8) services provided by public utilities; or
        (9) other legal liability of the Government against an available 
    appropriation or fund.

    (b) A statement of obligations provided to Congress or a committee 
of Congress by an agency shall include only those amounts that are 
obligations consistent with subsection (a) of this section.

(Pub. L. 97-258, Sept. 13, 1982, 96 Stat. 927.)

                                          Historical and Revision Notes
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---------------------------------
           Revised Section                   Source (U.S. Code)                
Source (Statutes at Large)
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---------------------------------
1501(a)..............................  31:200(a).                      Aug. 26,
 1954, ch. 935, Sec.  1311(a),
                                                                        (e), 68
 Stat. 830, 831.
1501(b)..............................  31:200(e).
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---------------------------------

    In subsection (a), before clause (1), the words ``After August 26, 
1954'' are omitted as executed. In clause (1), the words ``an agency and 
another person (including an agency)'' are substituted for ``the parties 
thereto, including Government agencies'' for clarity. In clause (2), the 
word ``valid'' is omitted as unnecessary. In clause (6), the words 
``brought under authority of law'' are omitted as surplus. In clause 
(9), the word ``legally'' is omitted as surplus.
    In subsection (b), the words ``consistent with'' are substituted for 
``as defined in'' for clarity and for consistency with section 1108 of 
the revised title. The word ``valid'' is omitted as unnecessary.

                  Section Referred to in Other Sections

    This section is referred to in sections 1108, 1502 of this title; 
title 19 section 2345; title 22 section 2361; title 49 sections 5309, 
47110.
