§ 1555. Closing of appropriation accounts available for indefinite periods

An appropriation account available for obligation for an indefinite period shall be closed, and any remaining balance (whether obligated or unobligated) in that account shall be canceled and thereafter shall not be available for obligation or expenditure for any purpose, if—

• (1) the head of the agency concerned or the President determines that the purposes for which the appropriation was made have been carried out; and
• (2) no disbursement has been made against the appropriation for two consecutive fiscal years.