[Decision Concerning Interior Use of Fiscal Year 1986 Funds for Replacement of Stolen Microcomputer Equipment]

The U.S. Geological Survey (USGS) requested a decision concerning whether it could use fiscal year (FY) 1986 funds for a proposed FY 1987 procurement to replace stolen microcomputer equipment. GAO held that: (1) since USGS purchased the equipment with FY 1986 funds and completed the contract, it could not use FY 1986 appropriations to fund a replacement contract; and (2) USGS should use a current appropriation to fund the procurement. Accordingly, USGS should not use FY 1986 funds to fund the procurement.