(a)
Establishment— There is hereby established in the Treasury of the United States a working capital fund (hereafter in this section referred to as the “Fund”) for the Architect of the Capitol.
(b)
Availability of Amounts— Amounts in the Fund shall be available to the Architect of the Capitol for such common agency services, activities, equipment, and other common costs as the Architect determines to be appropriate, efficient, and economical. The Fund shall also be available for construction, capital repairs, renovations, rehabilitation, maintenance of real property, and similar agency expenses, on a reimbursable basis within the Architect of the Capitol.
(c)
Contents— The capital of the Fund consists of—
(1)
amounts appropriated to the Fund;
(2)
the reasonable value of stocks of supplies, equipment, and other assets and inventories on order that the Architect transfers to the fund, less related liabilities and unpaid obligations;
(3)
receipts from the sale or exchange of property held in the Fund;
(4)
all miscellaneous receipts compensating the Architect of the Capitol for loss or damage to any Government property under the Architect's jurisdiction or care, including but not limited to the United States Botanic Garden;
(5)
reimbursements pursuant to subsection (d); and
(6)
amounts transferred to the Fund pursuant to subsection (e).
(d)
Reimbursement— The Fund shall be reimbursed from available accounts of the Architect of the Capitol for supplies, materials, services, and related expenses, at rates which will approximate the full cost of operations, including—
(1)
accrual of employee leave and benefits;
(2)
depreciation of plant, property, and equipment; and
(e)
Transfers from other accounts— Notwithstanding any other provision of law, the Architect is authorized to transfer amounts from other available Architect of the Capitol accounts to the Fund as the Architect determines to be appropriate, efficient, and economical.
(f)
Continuing availability of funds— Amounts in the Fund are available without regard to fiscal year limitation.