[Replacement of Damaged Bureau of Alcohol, Tobacco, and Firearms Vehicle]

The Bureau of Alcohol, Tobacco, and Firearms requested a decision regarding whether it should transfer an amount equal to the value of a replaced vehicle from its current appropriations to the Department of the Treasury's miscellaneous receipts fund. The Bureau noted that it had accepted an in-kind replacement vehicle from a third party that had damaged a Bureau vehicle beyond repair. GAO held that the miscellaneous receipts statute did not apply to this situation, since the Bureau did not receive money to replace the vehicle. Accordingly, the Bureau should not transfer the funds.