# § 556d. Advances of public moneys to Forest Service for fighting forest fires in emergency cases
Advances of money under any appropriation for the Forest Service may be made to the Forest Service and by authority of the Secretary of Agriculture to chiefs of field parties for fighting forest fires in emergency cases and detailed accounts arising under such advances shall be rendered through and by the Department of Agriculture to the Government Accountability Office.
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**Source Credit**: (May 23, 1908, ch. 192, 35 Stat. 259; June 10, 1921, ch. 18, title III, § 304, 42 Stat. 24; Pub. L. 92–310, title II, § 231(v), June 6, 1972, 86 Stat. 211; Pub. L. 108–271, § 8(b), July 7, 2004, 118 Stat. 814.)
## Editorial Notes
### Codification
Section was enacted as a part of the Agricultural Appropriation Act for the fiscal year 1909, act .
Section was formerly classified to prior to the general revision and enactment of Title 31, Money and Finance, by , , .
### Amendments
1972— struck out provisions which required chiefs of field parties to give bonds.
## Statutory Notes and Related Subsidiaries
### Transfer of Functions
“Government Accountability Office” substituted in text for “General Accounting Office” pursuant to , set out as a note under , Money and Finance, which redesignated the General Accounting Office and any references thereto as the Government Accountability Office. Previously, “General Accounting Office” substituted in text for “Treasury Department” pursuant to act , which transferred all powers and duties conferred upon Comptroller, six auditors, and certain other officers of the Treasury to General Accounting Office. See section 701 et seq. of Title 31.