B-66834, JUNE 18, 1948, 27 COMP. GEN. 764

B-66834, JUNE 18, 1948, 27 COMP. GEN. 764

APPROPRIATIONS - FISCAL YEAR - TRANSPORTATION REQUEST EXCHANGED DURING ONE FISCAL YEAR FOR TRAVEL PERFORMED IN NEXT FISCAL YEAR WHERE A TRANSPORTATION REQUEST IS EXCHANGED FOR A TICKET NEAR THE END OF ONE FISCAL YEAR FOR TRAVEL TO BEGIN IN THE FOLLOWING FISCAL YEAR, THE COST OF SUCH TRANSPORTATION IS CHARGEABLE TO THE APPROPRIATION AVAILABLE FOR EXPENSES OF TRAVEL FOR THE FISCAL YEAR IN WHICH THE TRAVEL IS COMMENCED. 26 COMP. GEN. 961, DISTINGUISHED.

COMPTROLLER GENERAL WARREN TO THE SECRETARY OF STATE, JUNE 18, 1948:

CONSIDERATION HAS BEEN GIVEN YOUR LETTER OF APRIL 20, 1948, REFERENCE DF/Y, REFERRING TO OFFICE DECISIONS OF AUGUST 23, 1946, B 59835 (26 COMP. GEN. 131), AND JUNE 27, 1947, B-66834 (26 COMP. GEN. 961) AND REQUESTING A DECISION CLARIFYING THE RULE AS TO THE APPROPRIATION PROPERLY CHARGEABLE WITH THE COST OF TRANSPORTATION SECURED ON TRANSPORTATION REQUESTS "EXCHANGED FOR TICKETS NEAR THE CLOSE OF THIS FISCAL YEAR FOR TRAVEL TO BEGIN SUBSEQUENT TO JUNE 30, 1948.'

IN THE FIRST SITUATION--- 26 COMP. GEN. 131--- THE FACTS WERE THAT THE TRANSPORTATION REQUESTS WERE EXCHANGED FOR TICKETS NEAR THE CLOSE OF ONE FISCAL YEAR FOR THE PURPOSE OF OBTAINING ACCOMMODATIONS FOR TRAVEL DURING A FIXED PERIOD IN THE SUBSEQUENT FISCAL YEAR, AND IT WAS HELD THAT SINCE THE TRANSPORTATION FOR WHICH THE GOVERNMENT REQUESTS WERE UTILIZED DID NOT BEGIN UNTIL JULY 1, 1946, THE COST THEREOF WAS CHARGEABLE TO THE APPROPRIATION FOR THE FISCAL YEAR 1947.

IN THE SECOND SITUATION--- 26 COMP. GEN. 961--- YOUR DEPARTMENT PRESENTED THE QUESTION---

MAY THE COST OF TRANSPORTATION TO THE PORT OF EMBARKATION PRIOR TO SAILING OF A VESSEL BE CONSIDERED THE BEGINNING OF A CONTINUOUS JOURNEY FOR THE PURPOSE OF ESTABLISHING THE OBLIGATION FOR THE ENTIRE JOURNEY?

IN PROPOUNDING THE QUESTION, YOUR DEPARTMENT REFERRED TO SITUATIONS "WHERE TWO FISCAL YEARS ARE INVOLVED IN CONTINUOUS JOURNEY TRAVEL.' THAT IS TO SAY, SEVERAL MODES OF TRANSPORTATION--- RAIL, AIR, STEAMSHIP, ETC.-- - WERE AVAILED OF IN COMPLETING A JOURNEY, ONE BEING UTILIZED IN A PARTICULAR FISCAL YEAR, AND ANOTHER BEING UTILIZED IN THE SUBSEQUENT FISCAL YEAR. IN ANSWER TO YOUR QUESTION, IT WAS HELD THAT THE APPROPRIATION CHARGEABLE FOR THE ENTIRE TRIP WOULD BE THE APPROPRIATION CURRENT AT THE TIME THE TICKET IS PURCHASED. HOWEVER, YOUR SUBMISSION DID NOT PRESENT, NOR WAS SPECIFIC CONSIDERATION GIVEN TO, A SITUATION WHERE THE TICKET IS PURCHASED IN ONE FISCAL YEAR AND THE TRAVEL IS COMMENCED IN THE SUCCEEDING FISCAL YEAR.

THE GENERAL RULE RELATIVE TO THE AVAILABILITY OF A PRIOR FISCAL YEAR APPROPRIATION FOR SERVICES TO BE PERFORMED DURING THE SUCCEEDING FISCAL YEAR IS THAT (1) A VALID CONTRACT FOR THE SERVICES MUST HAVE BEEN MADE WITHIN THE PRIOR FISCAL YEAR, AND (2) A NEED FOR THE SERVICES MUST HAVE EXISTED WITHIN THE SAID PRIOR FISCAL YEAR. 16 COMP. GEN. 37; 20 ID. 436; 27 ID. 25. WHEN A TRANSPORTATION REQUEST IS EXCHANGED FOR A TICKET, A CONTRACT TO PAY FOR THE SERVICE WHICH MIGHT BE RECEIVED IS CREATED. HOWEVER, WHERE THE EXCHANGE TAKES PLACE IN ONE FISCAL YEAR AND THE TRAVEL IS NOT TO TAKE PLACE UNTIL THE NEXT FISCAL YEAR, IT CANNOT WELL BE SAID THAT A NEED FOR THE SERVICES EXISTS AT THE DATE OF THE EXCHANGE. THOUGH CIRCUMSTANCES MAY RENDER IT DESIRABLE, OR EVEN ESSENTIAL, THAT THE EXCHANGE BE EFFECTED IN THE PRIOR FISCAL YEAR TO ASSURE THE TRAVELER OF RESERVATIONS FOR THE TRAVEL, THE MATERIAL FACTOR IN DETERMINING THE APPROPRIATION PROPERLY CHARGEABLE WITH THE EXPENSE IS NOT THE NEED FOR THE TICKET BUT THE NEED FOR THE TRAVEL. CF. A 30477, APRIL 20, 1939.

ACCORDINGLY, IN ANSWER TO YOUR SPECIFIC QUESTION AS TO WHAT APPROPRIATION IS CHARGEABLE WHEN TRANSPORTATION REQUESTS ARE EXCHANGED FOR TICKETS NEAR THE CLOSE OF THIS FISCAL YEAR FOR TRAVEL TO BEGIN SUBSEQUENT TO JUNE 30, 1948, I HAVE TO ADVISE THAT THE APPROPRIATION AVAILABLE FOR EXPENSES OF TRAVEL FOR THE FISCAL YEAR 1949 IS THE APPROPRIATION PROPERLY CHARGEABLE.