22 U.S.C. § 3714a

(a) Study and report (1) The Commission shall conduct a study of— (A) the costs associated with the dissolution of the Commission, including the composition, location, and costs of the office authorized to be established under subsection (b); and (B) costs and liabilities incurred or administered by the Commission that will not be paid before the date of that dissolution. (2) The Commission shall submit to the Congress, by not later than September 30, 1996 , a report on the findings and conclusions of the study under this subsection. The report shall include an estimate of the period of time which may be required to close out the affairs of the Commission after the termination of the Panama Canal Treaty of 1977. (b) Termination office The Commission shall during fiscal year 1998 establish an office to close out the affairs of the Commission that are still pending after the termination of the Panama Canal Treaty of 1977. (c) Panama Canal Commission Dissolution Fund (1) There is established in the Treasury of the United States a fund to be known as the “Panama Canal Commission Dissolution Fund” (hereinafter in this section referred to as the “Fund”). The Fund shall be managed by the Commission until the termination of the Panama Canal Treaty of 1977 and by the office established under subsection (b) thereafter. (2) (A) Subject to paragraph (5), the Fund shall be available after September 30, 1998 , to pay— (i) the costs of operating the office established under subsection (b); and (ii) the costs and liabilities associated with dissolution of the Commission, including such costs incurred or identified after the termination of the Panama Canal Treaty of 1977. (B) Payments from the Fund made during the period beginning on October 1, 1998 , and ending with the termination of the Panama Canal Treaty of 1977 shall be subject to the approval of the Board provided for in section 3612 of this title . (3) The Fund shall consist of— (A) such amounts as may be deposited into the Fund by the Commission, from amounts collected as toll receipts, to pay the costs described in paragraph (2); and (B) amounts credited to the Fund under paragraph (4). (4) (A) The Secretary of the Treasury shall invest excess amounts in the Fund in public debt securities with maturities suitable to the needs of the Fund, as determined by the manager of the Fund. (B) Securities invested under subparagraph (A) shall bear interest at rates determined by the Secretary of the Treasury, taking into consideration current market yields on outstanding marketable obligations of the United States of comparable maturity. (C) Interest earned on securities invested under subparagraph (A) shall be credited to and form part of the Fund. (5) (A) Amounts in the Fund may not be obligated or expended in any fiscal year unless the obligation or expenditure is specifically authorized by law. (B) The office established by subsection (b) is authorized to expend or obligate funds from the Fund for the purposes enumerated in clauses (i) and (ii) of paragraph (2)(A) until October 1, 2004 . (6) The Fund shall terminate on October 1, 2004 . Amounts in the Fund on that date shall be deposited in the general fund of the Treasury of the United States.