49 U.S.C. § 328

1. (a)The Department of Transportation has a Transportation Systems Center working capital fund. Amounts in the fund are available for financing the activities of the Center, including research, development, testing, evaluation, analysis, and related activities the Secretary of Transportation approves, for the Department, other agencies, State and local governments, other public authorities, private organizations, and foreign countries.
2. (b)Amounts in the fund are available without regard to fiscal year limitation. Amounts may be appropriated to the fund.
3. (c)The capital of the fund consists of—
   1. (1)amounts appropriated to the fund;
   2. (2)net assets of the Center as of October 1, 1980, including unexpended advances made to the Center for which valid obligations were incurred before October 1, 1980;
   3. (3)the reasonable value of property and other assets transferred to the fund after September 30, 1980, less the related liabilities and unpaid obligations; and
   4. (4)the reasonable value of property and other assets donated to the fund.
4. (d)The fund shall be reimbursed or credited with—
   1. (1)advance payments from applicable funds or appropriations of the Department and other agencies, and with advance payments from other sources, the Secretary authorizes, for—
      1. (A)services at rates that will recover the expenses of operation, including the accrual of annual leave and overhead; and
      2. (B)acquiring property and equipment under regulations the Secretary prescribes; and
   2. (2)receipts from the sale or exchange of property or in payment for loss or damage of property held by the fund.
5. (e)The Secretary shall deposit at the end of each fiscal year, in the Treasury as miscellaneous receipts, amounts accruing in the fund that the Secretary decides are in excess of the needs of the fund.