The Food and Nutrition Service requested an opinion on: (1) what appropriation to charge for the cost of a training course at the Federal Executive Institute that started during the following fiscal year; and (2) whether prior-year funds could be used to make a discounted tuition payment where payment was due before the yearend and the course was due to start in the next year. GAO held that: (1) the training course's cost could be charged to the fiscal year 1989 appropriation, since the training was a bona fide need that arose in that year and the time between payment and the start of the course was not excessive; and (2) prior-year funds could be used to pay a discounted tuition for a course that started the next year under the same conditions.