---
kind: "unit"
title: "31"
title_heading: "Money and Finance"
key: "stII/ch15/schIV"
level: "subchapter"
label: "Subchapter IV"
heading: "Closing Accounts"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/31/stII-ch15-schIV"
sections_count: 8
---

# Subchapter IV — Closing Accounts

Title 31 — Money and Finance › Subtitle II — The Budget Process › Chapter 15 — Appropriation Accounting

## Sections

- [§1551. Definitions; applicability of subchapter](/usc/31/1551.md)
- [§1552. Procedure for appropriation accounts available for definite periods](/usc/31/1552.md)
- [§1553. Availability of appropriation accounts to pay obligations](/usc/31/1553.md)
- [§1554. Audit, control, and reporting](/usc/31/1554.md)
- [§1555. Closing of appropriation accounts available for indefinite periods](/usc/31/1555.md)
- [§1556. Comptroller General: reports on appropriation accounts](/usc/31/1556.md)
- [§1557. Authority for exemptions in appropriation laws](/usc/31/1557.md)
- [§1558. Availability of funds following resolution of a formal protest or other challenge](/usc/31/1558.md)