31 U.S.C. § 5141 — Operation of the Bureau

(a) The Secretary of the Treasury must prepare and submit to the President each year a business-type budget for the Bureau of Engraving and Printing. (b)(1) The Secretary must maintain an integrated accounting system with internal controls that control the Bureau of Engraving and Printing Fund’s assets and liabilities; calculate accurate production costs so the Bureau can recover the cost of the work ordered; maintain depreciation reserves based on original cost or appraised value to replace capital equipment and other fixed assets; show the Fund’s financial condition and operations using accrual accounting; and provide prior-fiscal-year information for the Bureau’s annual budget. (2) The system must follow the Comptroller General’s principles and standards. The Comptroller General may review whether it follows them and operates effectively. (c) A clerical-mechanical officer or employee assigned to an established shift of which at least half is between 6 p.m. and 6 a.m. is entitled, except while on leave, to 15 percent more pay than the day rate for the same work for the regular 40-hour week.