§ 5141 — Operation Of The Bureau

(a) The Secretary of the Treasury shall prepare and submit to the President an annual business-type budget for the Bureau of Engraving and Printing. (1) The Secretary shall maintain in the Bureau an integrated accounting system with internal controls that— (A) ensures adequate control over assets and liabilities of the Bureau of Engraving and Printing Fund described in section 5142 of this title; (B) develops accurate production costs to enable the Bureau to recover those costs on the basis of the work requisitioned; (C) provides for replacement of capitalized equipment and other fixed assets by maintaining adequate depreciation reserves based on original cost or appraised values; (D) discloses the financial condition and operations of the Fund on an accrual basis of accounting; and (E) provides information for the prior fiscal year on the annual budget of the Bureau. (2) The accounting system shall conform to principles and standards prescribed by the Comptroller General to carry out this subsection. The Comptroller General may review the system to ensure conformity to the principles and standards and its effectiveness of operation. (c) An officer or employee in the clerical-mech­anical service of the Bureau assigned to an established shift or tour of duty at least half of which occurs between 6 p.m. and 6 a.m. is entitled to pay for the regular 40-hour week (except when on leave) at a rate of pay 15 percent higher than the day rate for the same work.