40 U.S.C. § 574: Other rules regarding proceeds

not appropriated from the general fund of the Treasury; or appropriated from the general fund of the Treasury but by law reimbursable from assessment, tax, or other revenue or receipts. credited to the applicable reimbursable fund or appropriation; or paid to the federal agency that determined the property to be excess. For purposes of this subsection, the net proceeds of a disposition or transfer of property are the proceeds less all expenses incurred for the disposition or transfer, including care and handling. If the agency that determined the property to be excess decides that it is uneconomical or impractical to ascertain the amount of net proceeds, the proceeds shall be credited to miscellaneous receipts. appropriate refunds to purchasers for dispositions that are rescinded or that do not become final; and payments for breach of warranty. A federal agency that deposits proceeds in a special account under paragraph (1) may withdraw amounts to be refunded or paid from the account without regard to the origin of the amounts withdrawn. If a contract made by an executive agency, or a subcontract under that contract, authorizes the proceeds of a sale of property in the custody of a contractor or subcontractor to be credited to the price or cost of work covered by the contract or subcontract, then the proceeds of the sale shall be credited in accordance with the contract or subcontract. An executive agency entitled to receive cash under a contract for the lease, sale, or other disposition of surplus property may accept property instead of cash if the President determines that the property is strategic or critical material. The property is valued at the prevailing market price when the cash payment becomes due. shall administer and manage the credit, lease, or permit, and any security for the credit, lease, or permit; and may enforce, adjust, and settle any right of the Government with respect to the credit, lease, or permit.