necessary expenses of the Office of Inspector General in carrying out the provisions of the Inspector General Act of 1978, $274,467,000, to be derived by transfer from the Postal Service Fund and expended as authorized by section 603(b)(3) of the Postal Accountability and Enhancement Act ( Public Law 109–435 ). United states tax court SALARIES AND EXPENSES (INCLUDING TRANSFER OF FUNDS) For necessary expenses, including contract reporting and other services as authorized by 5 U.S.C. 3109 , and not to exceed $3,000 for official reception and representation expenses, $46,375,000, of which $1,000,000 shall remain available until expended: Provided, That the amount made available under 26 U.S.C. 7475 shall be transferred and added to any amounts available under 26 U.S.C. 7473 , to remain available until expended, for the operation and maintenance of the United States Tax Court: Provided further, That travel expenses of the judges shall be paid upon the written certificate of the judge. VI GENERAL PROVISIONS—THIS ACT (INCLUDING RESCISSION OF FUNDS) 601. None of the funds in this Act shall be used for the planning or execution of any program to pay the expenses of, or otherwise compensate, non-Federal parties intervening in regulatory or adjudicatory proceedings funded in this Act. 602. None of the funds appropriated in this Act shall remain available for obligation beyond the current fiscal year, nor may any be transferred to other appropriations, except for transfers made pursuant to the authority in section 3173(d) of title 40, United States Code, unless expressly so provided herein. 603. The expenditure of any appropriation under this Act for any consulting service through procurement contract pursuant to 5 U.S.C. 3109 , shall be limited to those contracts where such expenditures are a matter of public record and available for public inspection, except where otherwise provided under existing law, or under existing Executive order issued pursuant to existing law. 604. None of the funds made available in this Act may