18 U.S.C. § 4126 — Prison Industries Fund; use and settlement of accounts

(a) Money controlled by Federal Prison Industries, received from product or by-product sales, or received for Federal-prisoner services must be deposited or covered into the Treasury for credit to the Prison Industries Fund. It may be withdrawn only under accountable warrants or settlement certificates issued by the Government Accountability Office. (b) The corporation assumes all valid claims and obligations payable from the fund. (c) Under laws generally governing Government expenditures, the corporation may use the fund and its earnings (1) as operating capital; (2) to lease, buy, acquire, repair, alter, build, and maintain industrial buildings and equipment; (3) for inmate vocational training regardless of assignments; and (4) under Attorney General rules, to compensate inmates working in an industry or performing outstanding institutional services. At least 15 percent of each inmate's compensation must be reserved in the fund or a separate account to help with release-related costs. The corporation may also compensate inmates or dependents for injuries in an industry or institutional maintenance or operating work, but injury compensation may not exceed the amount allowed under title 5 chapter 81. (d) The corporation must submit accounts of receipts and payments to the Government Accountability Office for settlement and adjustment as the Comptroller General requires. (e) The accounts must include every corporation financial transaction, whether involving appropriations, capital, or other receipts. (f) Corporation funds may pay for facilities only to the extent needed for its industrial operations under this chapter. They may not pay for building or acquiring penal or correctional institutions, including camps described in section 4125.