Comments on Bureau of Customs Contract for Conveyor Systems

GAO commented on whether the Bureau of Customs: (1) appropriately recorded a contractual obligation for conveyor equipment to its 1956 appropriations; and (2) overobligated its fiscal year 1956 appropriation by recording an obligation for goods that was subsequently cancelled until a later date. GAO held that the Bureau of Customs: (1) properly recorded the obligation to its 1956 appropriations; and (2) should have recorded the contractual obligation to its 1957 appropriation, since the actual amount was not obligated until after the close of fiscal year 1956.