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

1. (a)EstablishmentThere is a revolving fund in the Treasury known as “the fund for the payment of Government losses in shipment”.
2. (b)UseThe fund shall be used for the replacement of valuables, or the value of valuables, lost, destroyed, or damaged while being shipped in accordance with regulations prescribed under section 17302 of this title.
3. (c)UnavailabilityThe fund is not available with respect to any loss, destruction, or damage affecting valuables—
   1. (1)that relates to property of the United States Postal Service that is chargeable to its officers or employees; or
   2. (2)of which shipment shall have been made at the risk of persons other than the Federal Government and the executive departments, independent establishments, agencies, wholly owned Government corporations, officers and employees of the Government.
4. (d)Crediting of Recoveries and RepaymentsAll recoveries and repayments on account of loss, destruction, or damage to valuables for which replacement is made out of the fund shall be credited to it and are available for the purposes of the fund.
5. (e)AppropriationsNecessary amounts are appropriated for the fund.