31 U.S.C. § 5142

(a) The Department of the Treasury has a Bureau of Engraving and Printing Fund. Amounts— (1) in the Fund are available to operate the Bureau of Engraving and Printing; (2) in the Fund remain available until expended; and (3) may be appropriated to the Fund. (b) The Fund consists of— (1) property and physical assets (except buildings and land) acquired by the Bureau; (2) all amounts received by the Bureau; and (3) proceeds from the disposition of property and assets acquired by the Fund. (c) The capital of the Fund consists of— (1) amounts appropriated to the Fund; (2) physical assets of the Bureau (except buildings and land) as of the close of business June 30, 1951 ; and (3) all payments made after June 30, 1974 , under section 5143 of this title at prices adjusted to permit buying capital equipment and to provide future working capital. (d) The Secretary shall deposit each fiscal year, in the Treasury as miscellaneous receipts, amounts accruing to the Fund in the prior fiscal year that the Secretary decides are in excess of the needs of the Fund. However, the Secretary may use the excess amounts to restore capital of the Fund reduced by the difference between the charges for services of the Bureau and the cost of providing those services. (e) The Secretary shall maintain a special deposit account in the Treasury for the Fund. The Secretary shall credit the account with amounts appropriated to the Fund and receipts of the Bureau without depositing the receipts in the Treasury as miscellaneous receipts.