31 U.S. Code § 327 - Advancements and reimbursements for services

(a) In this section, “service” includes service provided in—
(1) disbursing and receiving amounts.
(2) servicing bonds.
(3) making accounts.
(4) maintaining bank accounts.
(b) When the Secretary of the Treasury provides a service for an agency (except the Department of the Treasury) for which amounts have not been appropriated to the Department, the agency may advance for credit or reimburse the Department the amounts necessary to provide the service. Notwithstanding section 3302 of this title, amounts advanced or reimbursed may be credited to the appropriation of the Department that is current when the service is provided.


(Pub. L. 97–258, Sept. 13, 1982, 96 Stat. 883.)

Historical and Revision Notes
Revised Section Source (U.S. Code Source (Statutes at Large)
327(a) 31:157(c)(2). Aug. 14, 1950, ch. 705, 64 Stat. 440.
327(b) 31:157(a)–(c)(1).

In the section, the word “amounts” is substituted for “funds” for consistency in the revised title and with other titles of the United States Code.
In subsection (a), the words “shall not be limited to” are omitted as surplus. The words “disbursing and receiving” are substituted for “collection and disbursement”, the word “making” is substituted for “rendition of”, and the word “maintaining” is substituted for “keeping”, for consistency in the revised title. The word “checking” is omitted as being included in “bank”.
In subsection (b), the words “When the Secretary of the Treasury provides a service” are substituted for “When any service authorized by law and directed by the Secretary of the Treasury is performed or to be performed” to eliminate unnecessary words. The words “by the Fiscal Service or the Office of the Treasurer of the United States of the Department of the Treasury” are omitted because of the source provisions restated in section 321 of the revised title. The words “agency (except the Department of the Treasury)” are substituted for 31:157(c)(1) for consistency in the revised title and with other titles of the Code. The word “reimburse” is substituted for “pay”, and the words “advanced or reimbursed” are substituted for “transferred”, for clarity and because of the restatement.

The table below lists the classification updates, since Jan. 3, 2012, for this section. Updates to a broader range of sections may be found at the update page for containing chapter, title, etc.

The most recent Classification Table update that we have noticed was Tuesday, August 13, 2013

An empty table indicates that we see no relevant changes listed in the classification tables. If you suspect that our system may be missing something, please double-check with the Office of the Law Revision Counsel.

31 USCDescription of ChangeSession YearPublic LawStatutes at Large


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