31 USC § 1555 - Closing of appropriation accounts available for indefinite periods

---
identifier: "/us/usc/t31/s1555"
source: "usc"
legal_status: "official_legal_evidence"
title: "31 USC § 1555 - Closing of appropriation accounts available for indefinite periods"
title_number: 31
title_name: "MONEY AND FINANCE"
section_number: "1555"
section_name: "Closing of appropriation accounts available for indefinite periods"
chapter_number: 15
chapter_name: "APPROPRIATION ACCOUNTING"
subchapter_number: "IV"
subchapter_name: "CLOSING ACCOUNTS"
positive_law: true
currency: "119-84"
last_updated: "2026-04-17"
format_version: "1.1.0"
generator: "[email protected]"
source_credit: "(Pub. L. 97–258, Sept. 13, 1982, 96 Stat. 937; Pub. L. 101–510, div. A, title XIV, § 1405(a)(1), Nov. 5, 1990, 104 Stat. 1678.)"
---


# § 1555. Closing of appropriation accounts available for indefinite periods

An appropriation account available for obligation for an indefinite period shall be closed, and any remaining balance (whether obligated or unobligated) in that account shall be canceled and thereafter shall not be available for obligation or expenditure for any purpose, if—

**(1)** the head of the agency concerned or the President determines that the purposes for which the appropriation was made have been carried out; and

**(2)** no disbursement has been made against the appropriation for two consecutive fiscal years.

---

**Source Credit**: (Pub. L. 97–258, Sept. 13, 1982, 96 Stat. 937; Pub. L. 101–510, div. A, title XIV, § 1405(a)(1), Nov. 5, 1990, 104 Stat. 1678.)

| Revised Section | Source (U.S. Code) | Source (Statutes at Large) |
| --- | --- | --- |
| 1555(a) | 31:706(less proviso). | July 25, 1956, ch. 727, § 6, 70 Stat. 649. |
| 1555(b) | 31:706(proviso). |  |

In subsection (a), the words “indefinite period” are substituted for “not limited to a definite period of time” for consistency in the revised title. The words “consecutive fiscal years” are substituted for “full consecutive fiscal years” to eliminate an unnecessary word.

In subsection (b), the words “or were heretofore withdrawn from the appropriation account by administrative action” are omitted as executed.

## Editorial Notes

### Amendments

1990— substituted “Closing of appropriation accounts available” for “Withdrawal of unobligated balances of appropriations” in section catchline and amended text generally. Prior to amendment, text read as follows:

“(a) An unobligated balance of an appropriation for an indefinite period shall be withdrawn in the way provided in  when the head of the agency concerned decides that the purposes for which the appropriation was made have been carried out or when no disbursement is made against the appropriation for 2 consecutive fiscal years.

“(b) An amount of an appropriation withdrawn under this section may be restored to the applicable appropriation account to pay obligations and to settle accounts.”

## Statutory Notes and Related Subsidiaries

### Effective Date of 1990 Amendment

Amendment by  applicable to any appropriation account the obligated balance of which, on , has not been transferred under , as in effect , with transitional provisions, see , set out as a note under .