<section xmlns="http://xml.house.gov/schemas/uslm/1.0" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:dc="http://purl.org/dc/elements/1.1/" xmlns:dcterms="http://purl.org/dc/terms/" style="-uslm-lc:I80" id="id6fa4de36-b854-11e9-b72c-a5fb66e51517" identifier="/us/usc/t31/s306"><num value="306">§ 306.</num><heading> Fiscal Service</heading><subsection style="-uslm-lc:I11" class="indent0" id="id6fa4de37-b854-11e9-b72c-a5fb66e51517" identifier="/us/usc/t31/s306/a"><num value="a">(a)</num><content> The Fiscal Service is a service in the Department of the Treasury.</content>
</subsection>
<subsection style="-uslm-lc:I11" class="indent0" id="id6fa4de38-b854-11e9-b72c-a5fb66e51517" identifier="/us/usc/t31/s306/b"><num value="b">(b)</num><content> The head of the Fiscal Service is the Fiscal Assistant Secretary appointed under <ref href="/us/usc/t31/s301/d">section 301(d) of this title</ref>.</content>
</subsection>
<subsection style="-uslm-lc:I11" class="indent0" id="id6fa4de39-b854-11e9-b72c-a5fb66e51517" identifier="/us/usc/t31/s306/c"><num value="c">(c)</num><chapeau> The Fiscal Service has a—</chapeau><paragraph style="-uslm-lc:I12" class="indent1" id="id6fa4de3a-b854-11e9-b72c-a5fb66e51517" identifier="/us/usc/t31/s306/c/1"><num value="1">(1)</num><content> Bureau of Government Financial Operations, having as its head a Commissioner of Government Financial Operations; and</content>
</paragraph>
<paragraph style="-uslm-lc:I12" class="indent1" id="id6fa4de3b-b854-11e9-b72c-a5fb66e51517" identifier="/us/usc/t31/s306/c/2"><num value="2">(2)</num><content> Bureau of the Public Debt, having as its head a Commissioner of the Public Debt.</content>
</paragraph>
</subsection>
<subsection style="-uslm-lc:I11" class="indent0" id="id6fa4de3c-b854-11e9-b72c-a5fb66e51517" identifier="/us/usc/t31/s306/d"><num value="d">(d)</num><content> The Secretary of the Treasury may designate another officer or employee of the Department to act as the Fiscal Assistant Secretary when the Fiscal Assistant Secretary is absent or unable to serve or when the office of Fiscal Assistant Secretary is vacant.</content>
</subsection>
<sourceCredit id="id6fa4de3d-b854-11e9-b72c-a5fb66e51517">(<ref href="/us/pl/97/258">Pub. L. 97–258</ref>, <date date="1982-09-13">Sept. 13, 1982</date>, <ref href="/us/stat/96/879">96 Stat. 879</ref>; <ref href="/us/pl/108/458/tVII/s7801">Pub. L. 108–458, title VII, § 7801</ref>, <date date="2004-12-17">Dec. 17, 2004</date>, <ref href="/us/stat/118/3860">118 Stat. 3860</ref>.)</sourceCredit>
<notes type="uscNote" id="id6fa5054e-b854-11e9-b72c-a5fb66e51517">
<note topic="historicalAndRevision" id="id6fa5054f-b854-11e9-b72c-a5fb66e51517">
<table xmlns="http://www.w3.org/1999/xhtml" class="HNR" width="50%" style="border-collapse:collapse;  border-bottom:1px solid black; -uslm-lc: c3,L2,tp7,s10,xls64,xs96,tp7,s10,xls64,xs96; " id="id6fa50550-b854-11e9-b72c-a5fb66e51517">
<colgroup>
<col style="min-width: 38pt;"/>
<col style="width:68pt ; max-width:68pt;"/>
<col style="width:100pt ; max-width:100pt;"/>
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<thead>
<tr class="title" style="font-size:7pt; border-bottom:1px solid black; -uslm-lc:I95;">
<th colspan="3">
<p style=""><span style="font-variant:small-caps">Historical and Revision Notes</span></p></th>
</tr>
<tr class="header" style="font-size:6pt; border-bottom:1px solid black;  border-top:1px solid black; -uslm-lc:h1;">
<th style="min-width: 38.0pt; text-align:center; vertical-align:middle; border-right:1px solid black;"><p style=" text-align:center;"><i>Revised Section</i></p></th><th style="width:68.0pt ; max-width:68.0pt; text-align:center; vertical-align:middle; border-right:1px solid black; border-left:1px solid black;"><p style=" text-align:center;"><i>Source (U.S. Code)</i></p></th><th style="width:100.0pt ; max-width:100.0pt; text-align:center; vertical-align:middle; border-left:1px solid black;"><p style=" text-align:center;"><i>Source (Statutes at Large)</i></p></th></tr>
</thead>
<tbody style="line-height:7pt; font-size:6pt;">
<tr style="border-top:1px solid black; -uslm-lc:I01;"><td style=" text-align:left; vertical-align:top; border-right:1px solid black; padding-right:2pt;"><p style=" text-align:left; text-indent: -1em; padding-left:1em;" class="leaders"><span>306</span></p></td><td style=" text-align:left; vertical-align:top; border-right:1px solid black; border-left:1px solid black; padding-right:2pt; padding-left: 2pt;"><p style=" text-align:left; text-indent: -1em; padding-left:1em;">5 App.</p></td><td style=" text-align:left; vertical-align:top; border-left:1px solid black; padding-left: 2pt;"><p style=" text-align:left; text-indent: -1em; padding-left:1em;">Reorg. Plan No. 3 of 1940, eff. <span class="date">June 30, 1940</span>, § 1(less (a)(7)(1st sentence), (d)), <a href="/us/stat/54/1231">54 Stat. 1231</a>.</p></td></tr>
</tbody>
</table>
<p style="-uslm-lc:I21" class="indent0">In subsection (a), the word “service” is substituted for “agency” in section 1(a)(1)(words before last comma) of Reorganization Plan No. 3 of 1940 (eff. <date date="1940-06-30">June 30, 1940</date>, <ref href="/us/stat/54/1232">54 Stat. 1232</ref>) for consistency in the revised title. The words related to the organizational units being consolidated into the Fiscal Service are omitted as executed.</p>
<p style="-uslm-lc:I21" class="indent0">In subsection (b), the text of section 1(a)(7)(2d sentence) of Reorganization Plan No. 3 of 1940 is omitted because of the source provisions restated in section 301(d) of the revised title.</p>
<p style="-uslm-lc:I21" class="indent0">In subsection (c), the words “Office of the Fiscal Assistant Secretary” in section 1(a)(2) of Reorganization Plan No. 3 of 1940 are omitted as unnecessary and for consistency in chapter 3 of the revised title. The words “the Office of the Treasurer of the United States” are omitted because this office is no longer in the Fiscal Service. See Department of the Treasury Order 229 of <date date="1974-01-14">January 14, 1974</date> (39 F.R. 2280). The words “Bureau of Government Financial Operations” are substituted for “Bureau of Accounts” because of Treasury Order 229 and appropriation Acts beginning with fiscal year 1975. The text of section 1(a)(2)(last sentence) is omitted as unnecessary because of section 301 of the revised title. The words “Commissioner of Government Financial Operations” are substituted for “Commissioner of Accounts and Deposits” in section 1(a)(3) of the Reorganization Plan because of Treasury Order 229 and appropriation Acts beginning with fiscal year 1975. The words before the last comma are omitted as executed. The words related to the organizational units, in section 1(a)(4) of the Reorganization Plan, that are being consolidated into the Bureau of the Public Debt are omitted as executed.</p>
<p style="-uslm-lc:I21" class="indent0">Subsection (d) is substituted for the text of section 1(a)(7)(last sentence) of Reorganization Plan No. 3 of 1940 for consistency in the revised title. The text of section 1(a)(5) and (6), (b), and (c) is omitted as superseded by the source provisions restated in section 321 of the revised title.</p>
</note>
<note style="-uslm-lc:I75" topic="referencesInText" id="id6fa52c61-b854-11e9-b72c-a5fb66e51517">
<heading class="centered smallCaps">References in Text</heading><p style="-uslm-lc:I21" class="indent0">The Bureau of Government Financial Operations, referred to in subsec. (c)(1), is now known as the Financial Management Service and has as its head a Commissioner of the Financial Management Service.</p>
</note>
<note style="-uslm-lc:I74" topic="amendments" id="id6fa52c62-b854-11e9-b72c-a5fb66e51517"><heading class="centered smallCaps">Amendments</heading><p style="-uslm-lc:I21" class="indent0">2004—Subsec. (d). <ref href="/us/pl/108/458">Pub. L. 108–458</ref> inserted “or employee” after “another officer”.</p>
</note>
<note style="-uslm-lc:I74" topic="miscellaneous" id="id6fa52c63-b854-11e9-b72c-a5fb66e51517"><heading class="centered smallCaps">Reimbursement of Financial Management Service and Bureau of the Public Debt</heading><p><ref href="/us/pl/105/277/dA/s101/h/tI">Pub. L. 105–277, div. A, § 101(h) [title I]</ref>, <date date="1998-10-21">Oct. 21, 1998</date>, <ref href="/us/stat/112/2681-480">112 Stat. 2681–480</ref>, 2681–486, provided in part: <quotedContent origin="/us/pl/105/277/dA/s101/h/tI">“That notwithstanding any other provisions of law, effective upon enactment [<date date="1998-10-21">Oct. 21, 1998</date>] and thereafter, the Bureau of the Public Debt shall be fully and directly reimbursed by the funds described in <ref href="/us/pl/101/136/s104">section 104 of Public Law 101–136</ref> (<ref href="/us/stat/103/789">103 Stat. 789</ref>) [set out below] for costs and services performed by the Bureau in the administration of such funds.”</quotedContent>
</p>
<p style="-uslm-lc:I21" class="indent0">Similar provisions were contained in <ref href="/us/pl/105/61/tI">Pub. L. 105–61, title I</ref>, <date date="1997-10-10">Oct. 10, 1997</date>, <ref href="/us/stat/111/1279">111 Stat. 1279</ref>.</p>
<p><ref href="/us/pl/103/329/tI/s105">Pub. L. 103–329, title I, § 105</ref>, <date date="1994-09-30">Sept. 30, 1994</date>, <ref href="/us/stat/108/2390">108 Stat. 2390</ref>, provided that: <quotedContent origin="/us/pl/103/329/tI/s105">“Notwithstanding any other provision of law, beginning in fiscal year 1995 and thereafter, the Financial Management Service (FMS) shall be reimbursed, for postage incurred by FMS to make check payments on their behalf, by: the Department of Veterans Affairs, for the mailing of Compensation and Pension benefit payments; the Department of Health and Human Services, for the mailing of Supplemental Security Income payments; and the Office of Personnel Management, for the mailing of Retirement payments. Such reimbursement shall be due beginning with checks mailed on <date date="1994-10-01">October 1, 1994</date>, and such reimbursement shall occur on a monthly basis.”</quotedContent>
</p>
<p><ref href="/us/pl/102/393/tI/s105">Pub. L. 102–393, title I, § 105</ref>, <date date="1992-10-06">Oct. 6, 1992</date>, <ref href="/us/stat/106/1737">106 Stat. 1737</ref>, provided that: <quotedContent origin="/us/pl/102/393/tI/s105">“Notwithstanding any other provision of law, beginning <date date="1992-10-01">October 1, 1992</date>, and thereafter, the Financial Management Service (FMS) shall be reimbursed by the Internal Revenue Service (IRS) and the Department of Agriculture, National Finance Center (NFC), for the postage costs the FMS incurs to make check payments on behalf of the IRS and the NFC.”</quotedContent>
</p>
<p><ref href="/us/pl/101/136/tI/s104">Pub. L. 101–136, title I, § 104</ref>, <date date="1989-11-03">Nov. 3, 1989</date>, <ref href="/us/stat/103/789">103 Stat. 789</ref>, provided that: <quotedContent origin="/us/pl/101/136/tI/s104">“Notwithstanding any other provision of law, beginning <date date="1990-10-01">October 1, 1990</date>, and thereafter, the Financial Management Service shall be fully and directly reimbursed from the Social Security Trust Funds for the costs it incurs in the issuance of Social Security Trust Funds benefit payments, including all physical costs associated with payment preparation and postage costs. Such direct reimbursement shall also be made for all other trust and special funds which are the recipients of services performed by the Financial Management Service and which prior to enactment of this provision [<date date="1989-11-03">Nov. 3, 1989</date>] reimburse the General Fund of the Treasury for such services.”</quotedContent>
</p>
</note>
</notes>
</section>