46 U.S.C. § 53717 — Management of funds in the Treasury

(a) Definition. In this section, "FCRA" means the Federal Credit Reform Act of 1990. (b) Loan Guarantees by Administrator. (1) For obligations the Administrator guarantees that aren't subject to FCRA, the Administrator tracks payments and disbursements in a Treasury account called the Federal Ship Financing Fund Liquidating Account (a "liquidating account" under FCRA). (2) For obligations subject to FCRA, the Administrator uses a separate Treasury account called the Federal Ship Financing Guaranteed Loan Financing Account (a "financing account" under FCRA). (c) Loan Guarantees by Secretary. (1) For obligations the Secretary guarantees that aren't subject to FCRA, the Secretary tracks payments and disbursements in a separate Treasury account set up for that purpose. (2) For obligations subject to FCRA, the Secretary uses a different separate Treasury account, also set up for that purpose. (d) Direct Loans by Secretary. The Secretary tracks payments and disbursements for direct loans made under this chapter in yet another separate Treasury account set up for that purpose.