PUBLIC LAW 97-258—SEPT. 13, 1982 outstanding liabilities for the construction are paid, balances remaining shall revert immediately to the Treasury. § 1308. Telephone and metered services Charges for telephone and metered services (such as gas, electricity, water, and steam) for a time period beginning in one fiscal year or allotment period and ending in another fiscal year or allotment period may be charged against the appropriation or allotment current at the end of the time period covered by the service. § 1309. Social security tax Amounts made available for the compensation of officers and employees of the United States Government may be used to pay taxes imposed on an agency as an employer under chapter 21 of the Internal Revenue Code of 1954 (26 U.S.C. 3101 et seq.). § 1310. Appropriations for private organizations (a) The Secretary of the Treasury shall credit an appropriation for a private organization to the appropriate fiscal official of the organization. The credit shall be carried on the accounts of— (1) the Treasury; or (2) a designated depositary of the United States Government (except a national bank). (b) The fiscal official may pay an amount out of the appropriation only on a check of the fiscm official— (1) payable to the order of the person to whom payment is to be made; and (2) that states the specific purpose for which the amount is to be applied. (c)(1) The fiscal official may pay an amount of less than $20 out of the appropriation on a check— (A) payable to the order of the fiscal official; and (B) that states the amount is to be applied to small claims. (2) The fiscal official shall provide the Secretary or the designated depositary on which the check is drawn with a certified list of the claims. The list shall state the kind and amount of each claim and the name of each claimant. SUBCHAPTER II—TRUST FUNDS AND REFUNDS § 1321. Trust funds (a) The following are classified as trust funds: (1) Philippine special fund (customs duties). (2) Philippine special fund (internal revenue). (3) Unclaimed condemnation awards, Department of the Treasury. (4) Naval reservation, Olangapo civil fund. (5) Personal funds of deceased inmates, Naval Home. (6) Return to deported aliens of passage money collected from steamship companies. (7) Vocational rehabilitation, special fund. (8) Library of Congress gift fund. (9) Library of Congress trust fund, investment account. (10) Librarj' of Congress trust fund, income from investment account. (11) Library of Congress trust fund, permanent loan.
97-200 O—84—pt. 1
31: QL3
96 STAT. 919
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