40 U.S.C. § 3173

(a) Establishment and Purpose .— There is a working capital fund for the necessary expenses of administrative support services including accounting, budget, personnel, legal support and other related services; and the maintenance and operation of printing and reproduction facilities in support of the functions of the General Services Administration, other Federal agencies, and other entities; and other such administrative and management services that the Administrator of GSA deems appropriate and advantageous (subject to prior notice to the Office of Management and Budget). (b) Composition.— (1) In general .— Amounts received, including advance payments, shall be credited to and merged with the Fund, to remain available until expended, for operating costs and capital outlays of the Fund: Provided , That entities for which such services are performed shall be charged at rates which will return in full all costs of providing such services. (2) Cost and capital requirements .— The Administrator shall determine the cost and capital requirements of the Fund for each fiscal year and shall develop a plan concerning such requirements in consultation with the Chief Financial Officer of the General Services Administration. Any change to the cost and capital requirements of the Fund for a fiscal year shall be approved by the Administrator. The Administrator shall establish rates to be charged to entities for which services are performed, in accordance with the plan. (c) Deposit of Excess Amounts in the Treasury .— At the close of each fiscal year, after making provision for anticipated operating needs reflected in the cost and capital plan developed under subsection (b), the uncommitted balance of any funds remaining in the Fund shall be transferred to the general fund of the Treasury as miscellaneous receipts. (d) Transfer and Use of Amounts for Major Equipment Acquisitions.— (1) In general .— Subject to subparagraph (2), unobligated balances of amounts appropriated or otherwise made available to the General Services Administration for operating expenses and salaries and expenses may be transferred and merged into the “Major equipment acquisitions and development activity” of the working capital fund of the General Services Administration for agency-wide acquisition of capital equipment, automated data processing systems and financial management and management information systems: Provided , That acquisitions are limited to those needed to implement the Chief Financial Officers Act of 1990 ( Public Law 101–576 , 104 Stat. 2838 ) and related laws or regulations or for agency-wide acquisition of equipment or systems or the acquisition of services in lieu thereof, as necessary to implement the Act. (2) Requirements and Availability.— (A) Time for transfer .— Transfer of an amount under this section must be done no later than the end of the fifth fiscal year after the fiscal year for which the amount is appropriated or otherwise made available. (B) Approval for use .— An amount transferred under this section may be used only with the advance approval of the Committees on Appropriations of the House of Representatives and the Senate. (C) Availability .— An amount transferred under this section remains available until expended.