USDA Spending Accountability Act of 2023 This bill requires specific congressional authorization in order for the Commodity Credit Corporation (CCC) to use its general powers and funds. (The CCC serves as a mandatory funding mechanism for agricultural programs.) Beginning on the date of the bill's enactment, any unobligated CCC funds held by the CCC or the Department of Agriculture (USDA) for operations not specifically authorized or provided for by Congress must be (1) transferred to the Treasury, and (2) permanently rescinded. The bill also specifies that the CCC may not borrow money to reimburse the CCC for, or carry out, any operations not specifically authorized or provided for by Congress. (The CCC Charter Act enables the CCC to act for authorized purposes and programs; the act also provides USDA with discretionary authority to use the CCC. Congress previously restricted this discretionary authority in annual appropriations acts.)