51 U.S.C. § 30102 — Working capital fund

(a) Establishment. — A working-capital fund for the Administration^* is established in the U.S. Treasury. (b) Availability. — (1) Money in the fund may finance legally authorized activities, services, equipment, information, and facilities provided: (A) within the Administration; (B) to other U.S. agencies or instrumentalities; (C) to a State, territory, possession, or political subdivision; (D) to another public or private agency; or (E) to any person, firm, association, corporation, or educational institution, on a reimbursable basis. (2) The fund may also finance capital repairs, renovations, rehabilitation, upkeep, demolition, or replacement of Administration real property, reimbursed within the Administration. (3) It may finance the IT modernization activities described in section 1077(b)(3)(A)–(E) of Public Law 115–91 without reimbursement. (4) Fund money is available without a fiscal-year limit. (c) Contents. — The fund’s capital consists of: (1) appropriations; (2) the reasonable value of supplies, equipment, other assets, and ordered inventory transferred by the Administrator^*, minus related liabilities and unpaid obligations; (3) payments for loss of or damage to fund property; and (4) continuing refunds or rebates from a credit-card services provider under NASA credit-card programs. (d) Reimbursement. — The fund must receive advance reimbursement for supplies and services at rates that approximately cover operating costs, including accrued annual leave, depreciation of plant and equipment, and overhead.