31 U.S.C. § 1516 — Exemptions

An official designated under section 1513 to make apportionments may exempt from apportionment: (1) a trust fund or working fund when spending from it has no significant effect on the Federal Government’s financial operations; (2) a working-capital or revolving fund established for operations within the Government; (3) receipts from industrial and power operations that law makes available; and (4) appropriations specifically made for (A) interest on or retirement of the public debt, (B) claims, judgments, refunds, and drawbacks, (C) items the President decides are confidential, (D) payments under a law requiring the full appropriation to be paid to a designated payee, and (E) grants to States under the Social Security Act.