40 U.S.C. § 17303 — Fund for the payment of Government losses in shipment

(a) Establishment. The Treasury has a revolving fund called the "fund for the payment of Government losses in shipment." (b) Use. The fund pays to replace valuables -- or their value -- that get lost, destroyed, or damaged while being shipped under the rules set in section 17302. (c) Unavailability. The fund cannot be used for two kinds of losses. First, it will not cover Postal Service property if the loss is chargeable to a Postal Service officer or employee. Second, it will not cover shipments made at the risk of someone other than the federal government -- meaning executive departments, independent establishments, agencies, government-owned corporations, and their officers and employees. (d) Crediting of Recoveries and Repayments. If money is recovered or repaid after a loss the fund already paid for, that money goes back into the fund. It stays available for the fund's purposes. (e) Appropriations. Congress appropriates whatever money the fund needs.