B-35677 June 27, 1943

B-35677 June 27, 1943

Mr. D. Y. Engell,

Authorized Certifying Officer.

United States Weather Bureau, Department of Commerce.

Dear Mr. Engell:

I have your letter of July 5, 1943 (Accts.-Mac.), with reference to a voucher stated in favor of Brentano's, Inc., in the amount of $2 for a McLaughlin's Danish-Norwegian-English Dictionary, furnished the Weather Bureau under date of May 26, 1943. The appropriation proposed to be charged is designated on the voucher as "132/35914 - Working Fund, Commerce, Weather Bureau 1942 and 1943."

Your letter states:

"The voucher is forwarded for preaudit under the provisions of the Act of December 29, 1941, 55 Stat. 875, since there is doubt as to whether or not the appropriation cited thereon is available for the purchase of reference books at the seat of Government. The working fund involved was received by tansfer from the appropriation '212/30705, Air Corps, Army, 1942 and 1943'."

While it is stated in your letter that the voucher is forwarded for preaudit under the act of December 29, 1941, it is assumed your request is for an advance decisions as to whether you are authorized to certify the voucher for payment and your letter will be treated accordingly.

Section 3 of the act of March 15, 1898, 30 Stat. 316, provides:

"That hereafter law books, books of reference, and periodicals for use of any Executive Department, or other Government establishment not under an Executive Department, at the seat of Government, shall not be purchased or paid for from any appropriation made for contingent expenses or for any specific or general purpose unless such purchase is authorized and payment thereafter specifically provided in the law granting the appropriation." (See 31 U.S.C. 678.)

It is a well established rule that in the absence of specific statutory authority appropriated funds cannot be made available by means of a transfer to another agency or to another appropriation for objects or purposes for which such funds would not be available under the appropriation from which the transfer is made. See 22 Comp. Gen. 462 and cases therein cited. The converse of that rule is equally true, that is, appropriated funds specifically available for certain objects do not lose their availability therefor when lawfully transferred to another agency for expenditure.

The working fund to which the voucher here in question is proposed to be charged was established from funds transferred from the appropriation "Air Corps, Army," as made by the act of July 2, 1942, 56 Stat. 619, containing pertinent provisions as follows:

"For creating, maintaining, and operating at established aviation schools courses of instruction for military personnel, including payment of tuition, cost of equipment and supplies necessary for instruction, purchase of tools, equipment, materials, machines, textbooks, books of reference, scientific and professional papers, instruments, and materials for theoretical and practical instruction * * * for publications, station libraries, special furniture, supplies and equipment for offices, shops, and laboratories * * *.

In view of the express provision in the appropriation for "books of reference" and for "publications," there would appear to be no objection to its use even after transfer to a working fund in payment for the foreign language dictionary here involved which it may be presumed is to be used by the Weather Bureau in the preparation of the work required to be done by it for the Air Corps of the United States Army.

Accordingly, the voucher is herewith returned and you are authorized to certify the same for payment, if correct in other respects.

Respectfully,

Comptroller General of the United States

Enclosure.