A-11050, JANUARY 15, 1926, 5 COMP. GEN. 479
Highlights
THE DETERMINATION OF THE ADMINISTRATIVE OFFICE CONCERNED AS TO WHICH APPROPRIATION SHALL BE CHARGED WILL NOT BE QUESTIONED BY THE ACCOUNTING OFFICERS OF THE GOVERNMENT. 5 COMP. 1926: I HAVE YOUR LETTER OF NOVEMBER 30. AS FOLLOWS: ATTENTION IS DIRECTED TO THE FACT THAT BY REASON OF YOUR RULING OF OCTOBER 12. THAT ARTICLES LISTED IN CLASS 1 OF THE GENERAL SCHEDULE OF SUPPLIES ARE PROPERLY PURCHASABLE FROM THE STATIONERY APPROPRIATION OF THE DEPARTMENT OF THE INTERIOR. THE BALANCES OF THE APPROPRIATIONS FOR BOTH CONTINGENT EXPENSES AND STATIONERY WILL BE SERIOUSLY AND ADVERSELY AFFECTED. WHICH ARE ALSO UNDER CLASS 1 IN THE GENERAL SCHEDULE OF SUPPLIES. IN VIEW OF THE FACT THAT THE EXPENDITURES FROM BOTH THE STATIONERY AND CONTINGENT EXPENSES APPROPRIATIONS OF THE DEPARTMENT HAVE BEEN BASED ON THE CLASSIFICATION OF OBJECTS OF EXPENDITURE REFERRED TO ABOVE.
A-11050, JANUARY 15, 1926, 5 COMP. GEN. 479
ST. ELIZABETHS HOSPITAL - PURCHASE OF STATIONERY - TWO APPROPRIATIONS FOR SAME PURPOSE WHERE TWO APPROPRIATIONS OF THE DEPARTMENT OF THE INTERIOR COULD BOTH REASONABLY BE CONSTRUED AS AVAILABLE FOR THE PURCHASE OF A PARTICULAR CLASS OF ITEMS NOT SPECIFICALLY MENTIONED UNDER ANY APPROPRIATION, THE DETERMINATION OF THE ADMINISTRATIVE OFFICE CONCERNED AS TO WHICH APPROPRIATION SHALL BE CHARGED WILL NOT BE QUESTIONED BY THE ACCOUNTING OFFICERS OF THE GOVERNMENT. 5 COMP. GEN. 252, AMPLIFIED.
COMPTROLLER GENERAL MCCARL TO THE SECRETARY OF THE INTERIOR, JANUARY 15, 1926:
I HAVE YOUR LETTER OF NOVEMBER 30, 1925, AS FOLLOWS:
ATTENTION IS DIRECTED TO THE FACT THAT BY REASON OF YOUR RULING OF OCTOBER 12, 1925, THAT ARTICLES LISTED IN CLASS 1 OF THE GENERAL SCHEDULE OF SUPPLIES ARE PROPERLY PURCHASABLE FROM THE STATIONERY APPROPRIATION OF THE DEPARTMENT OF THE INTERIOR, THE BALANCES OF THE APPROPRIATIONS FOR BOTH CONTINGENT EXPENSES AND STATIONERY WILL BE SERIOUSLY AND ADVERSELY AFFECTED. THE ESTIMATES FOR CONTINGENT EXPENSES FOR THIS DEPARTMENT FOR THE FISCAL YEAR 1926, AS WELL AS FOR 1927, CARRIED VARIOUS ITEMS SUCH AS NUMBERING MACHINES, RUBBER STAMPS, DATERS, AND SIMILAR LABOR-SAVING DEVICES, COVERED UNDER OFFICE MACHINES AND DEVICES (3017) IN THE CLASSIFICATION OF OBJECTS OF EXPENDITURE, GENERAL ACCOUNTING OFFICE BULLETIN NO. 1, WHICH ARE ALSO UNDER CLASS 1 IN THE GENERAL SCHEDULE OF SUPPLIES. IF THE ITEMS ESTIMATED FOR IN THE DEPARTMENT'S CONTINGENT EXPENSES AS NAMED ABOVE MUST BE TRANSFERRED TO THE STATIONARY APPROPRIATION, THERE WOULD HARDLY BE SUFFICIENT BALANCE IN THE STATIONERY FUND FOR THE CURRENT FISCAL YEAR TO CARRY THESE ADDITIONAL EXPENDITURES.
IN VIEW OF THE FACT THAT THE EXPENDITURES FROM BOTH THE STATIONERY AND CONTINGENT EXPENSES APPROPRIATIONS OF THE DEPARTMENT HAVE BEEN BASED ON THE CLASSIFICATION OF OBJECTS OF EXPENDITURE REFERRED TO ABOVE, AND NOT ON THE CLASSIFICATION OF THE GENERAL SCHEDULE OF SUPPLIES, IT IS REQUESTED THAT THIS DEPARTMENT BE ALLOWED TO CONTINUE TO PURCHASE RUBBER STAMPS, NUMBERING MACHINES, DATERS, AND SIMILAR LABOR-SAVING DEVICES AS HERETOFORE FROM CONTINGENT EXPENSES.
THE DECISION OF OCTOBER 12, 1925, A-11050, 5 COMP. GEN. 252, HELD THAT THE DEPARTMENT OF THE INTERIOR WAS AUTHORIZED TO MAKE PURCHASES OF NUMBERING MACHINES, TOILET PAPER, AND OTHER ITEMS EMBRACED WITHIN CLASS 1, GENERAL SCHEDULE OF SUPPLIES, FOR USE BY ST. ELIZABETHS HOSPITAL, FROM THE $3,500 AUTHORIZED TO BE DEDUCTED FROM THE APPROPRIATION MADE FOR THE SUPPORT OF THE HOSPITAL FOR THE FISCAL YEAR 1926 AND CREDITED TO THE STATIONERY APPROPRIATION FOR THE DEPARTMENT OF THE INTERIOR BY THE ACT OF MARCH 3, 1925, 43 STAT. 1142, IN VIEW OF THE FACT THAT SUCH ARTICLES WERE TAKEN INTO CONSIDERATION IN ARRIVING AT AN AMOUNT TO BE DEDUCTED FROM THE GENERAL APPROPRIATIONS FOR THE HOSPITAL AND CREDITED TO THE STATIONERY APPROPRIATION FOR THE DEPARTMENT OF THE INTERIOR FOR THE FISCAL YEAR 1926. IT WAS NEITHER THE PURPOSE NOR THE EFFECT OF SAID DECISION TO HOLD THAT ALL ARTICLES LISTED WITHIN CLASS 1, GENERAL SCHEDULE OF SUPPLIES, WHEN PURCHASED FOR USE OF THE DEPARTMENT OF THE INTERIOR AND ITS SEVERAL BRANCHES, MUST BE CHARGED TO THE APPROPRIATION MADE FOR THE PURCHASE OF STATIONERY FOR THE DEPARTMENT OF THE INTERIOR.
ORDINARILY WHERE EITHER OF TWO APPROPRIATIONS REASONABLY COULD BE CONSTRUED AS AVAILABLE FOR THE PURCHASE OF A PARTICULAR CLASS OF ITEMS NOT SPECIFICALLY MENTIONED UNDER ANY APPROPRIATION, THE DETERMINATION OF THE ADMINISTRATIVE OFFICE CONCERNED AS TO WHICH APPROPRIATION SHALL BE USED FOR SUCH PURCHASES WILL NOT BE QUESTIONED BY THE ACCOUNTING OFFICERS. ACCORDINGLY, IN VIEW OF THE REPRESENTATIONS MADE IN THE CONCLUDING PARAGRAPH OF YOUR LETTER, SUPRA, NO OBJECTION WILL BE MADE BY THIS OFFICE TO THE CONTINUED USE OF THE CONTINGENT EXPENSES APPROPRIATION FOR THE PURCHASE OF SUCH ARTICLES AS RUBBER STAMPS, NUMBERING MACHINES, DATERS, ETC. ..END :