§ 101-41.505 - Deposition of collections.

(a) Amounts collected by GSA to liquidate debts asserted in the audit of transportation accounts are generally deposited in the Treasury of the United States as a credit to the appropriation or fund accounts against which the original payments were charged. When the accounts are not readily identifiable on the basic procurement documents, the collected amounts are deposited to miscellaneous receipts. Collections identified with certain Department of Defense activities are deposited to the appropriate military management fund rather than to the account from which the original payment was made.

(b) GSA informs agencies of the amounts and account symbol numbers when collections are credited to the original payment appropriations or funds or to the military management fund but does not inform agencies of collections deposited to miscellaneous receipts. GSA records credits by account symbol numbers only to the basic appropriation level and requires no explanation by agencies regarding subsequent expenditure of the credited moneys.