31 USC - US Code - Title 31: Money and Finance (January 2003)
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(a) An appropriation available to an agency may be charged at any time during a fiscal year for the benefit of another appropriation available to the agency to pay costs - (1) when amounts are available in both the appropriation to be charged and the appropriation to be benefited; and (2) subject to limitations applicable to the appropriations. (b) Amounts paid under this section are charged on a final basis during, or as of the close of, the fiscal year to the appropriation benefited.
The appropriation charged under subsection (a) of this section shall be appropriately credited.