薩班斯法案（2002）Sec.109.(2)

　　(c)SOURCES AND USES OF FUNDS.-

　　(1)RECOVERABLE BUDGET EXPENSES.-The budget of the Board(reduced by any registration or annual fees received under section 102(e)for the year preceding the year for which the budget is being computed),and all of the budget of the standard setting body referred to in subsection(a),for each fiscal year of each of those 2 entities,shall be payable from annual accounting support fees,in accordance with subsections(d)and(e).Accounting support fees and other receipts of the Board and of such standard-setting body shall not be considered public monies of the United States.

　　(2)FUNDS GENERATED FROM THE COLLECTION OF MONETARY PENALTIES.-Subject to the availability in advance in an appropriations Act,and notwithstanding subsection(i),all funds collected by the Board as a result of the assessment of monetary penalties shall be used to fund a merit scholarship program for undergraduate and graduate students enrolled in accredited accounting degree programs,which program is to be administered by the Board or by an entity or agent identified by the Board.

　　(d)ANNUAL ACCOUNTING SUPPORT FEE FOR THE BOARD.-

　　(1)ESTABLISHMENT OF FEE.-The Board shall establish,with the approval of the Commission,a reasonable annual accounting support fee(or a formula for the computation thereof),as may be necessary or appropriate to establish and maintain the Board.Such fee may also cover costs incurred in the Board's first fiscal year(which may be a short fiscal year),or may be levied separately with respect to such short fiscal year.

　　(2)ASSESSMENTS.-The rules of the Board under paragraph(1)shall provide for the equitable allocation,assessment,and collection by the Board(or an agent appointed by the Board)of the fee established under paragraph(1),among issuers,in accordance with subsection(g),allowing for differentiation among classes of issuers,as appropriate.