A-14065, MAY 5, 1926, 5 COMP. GEN. 897

A-14065: May 5, 1926

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"IMMEDIATELY AVAILABLE" - POST OFFICE DEPARTMENT WHERE AN APPROPRIATION ACT PROVIDES THAT A CERTAIN AMOUNT OF THE TOTAL SUM APPROPRIATED THEREIN FOR THE FISCAL YEAR FOR WHICH THE APPROPRIATION WAS MADE SHOULD BE "IMMEDIATELY AVAILABLE. " THE EFFECT IS TO CREATE A DOUBLE YEAR APPROPRIATION AND IT IS AVAILABLE FOR EXPENDITURES INCURRED FROM THE DATE OF THE ENACTMENT TO THE CLOSE OF THE FISCAL YEAR FOR WHICH THE TOTAL APPROPRIATION IS MADE. 1926: I HAVE YOUR LETTER OF APRIL 20. I HAVE THE HONOR TO REQUEST YOUR OPINION WHETHER. IS USED FOR THE ESTABLISHMENT AND MAINTENANCE OF RURAL DELIVERY SERVICE DURING THE FISCAL YEAR 1926. 000 AS REMAINS UNUSED AT THE CLOSE OF THIS FISCAL YEAR WILL BE AVAILABLE.

A-14065, MAY 5, 1926, 5 COMP. GEN. 897

APPROPRIATIONS,"IMMEDIATELY AVAILABLE" - POST OFFICE DEPARTMENT WHERE AN APPROPRIATION ACT PROVIDES THAT A CERTAIN AMOUNT OF THE TOTAL SUM APPROPRIATED THEREIN FOR THE FISCAL YEAR FOR WHICH THE APPROPRIATION WAS MADE SHOULD BE "IMMEDIATELY AVAILABLE," THE EFFECT IS TO CREATE A DOUBLE YEAR APPROPRIATION AND IT IS AVAILABLE FOR EXPENDITURES INCURRED FROM THE DATE OF THE ENACTMENT TO THE CLOSE OF THE FISCAL YEAR FOR WHICH THE TOTAL APPROPRIATION IS MADE.

COMPTROLLER GENERAL MCCARL TO THE POSTMASTER GENERAL, MAY 5, 1926:

I HAVE YOUR LETTER OF APRIL 20, 1926, REQUESTING DECISION UPON A QUESTION PRESENTED AS FOLLOWS:

THE ACT MAKING APPROPRIATIONS FOR THE TREASURY AND POST OFFICE DEPARTMENTS FOR THE FISCAL YEAR ENDING JUNE 30, 1927, AND FOR OTHER PURPOSES, APPROVED MARCH 2, 1926, CONTAINS THE FOLLOWING PROVISION:

"FOR PAY OF RURAL CARRIERS, AUXILIARY CARRIERS, SUBSTITUTES FOR RURAL CARRIERS ON ANNUAL AND SICK LEAVE, CLERKS IN CHARGE OF RURAL STATIONS, AND TOLLS AND FERRIAGE, RURAL DELIVERY SERVICE, AND FOR THE INCIDENTAL EXPENSES THEREOF, $105,600,000, OF WHICH $350,000 SHALL BE IMMEDIATELY AVAILABLE.'

I HAVE THE HONOR TO REQUEST YOUR OPINION WHETHER, IF $290,000, OR ANY AMOUNT LESS THAN THE $350,000 MADE AVAILABLE BY THE ACT IN QUESTION, IS USED FOR THE ESTABLISHMENT AND MAINTENANCE OF RURAL DELIVERY SERVICE DURING THE FISCAL YEAR 1926, SUCH PORTION OF THE $350,000 AS REMAINS UNUSED AT THE CLOSE OF THIS FISCAL YEAR WILL BE AVAILABLE, TOGETHER WITH THE $105,250,000, FOR EXPENSES FOR RURAL DELIVERY SERVICE DURING THE FISCAL YEAR ENDING JUNE 30, 1927.

THE PROVISIONS OF THE ACT QUOTED ABOVE APPROPRIATED FOR THE PURPOSES THEREIN SPECIFIED FOR THE FISCAL YEAR 1927 THE TOTAL SUM OF $105,600,000, BUT OF THAT AMOUNT THE ACT SPECIFICALLY PROVIDES THAT THE SUM OF "$350,000 SHALL BE IMMEDIATELY AVAILABLE.' A CLAUSE SUCH AS THIS IN AN APPROPRIATION ACT IS CONSTRUED AS AUTHORIZING THE EXPENDITURE OF THAT AMOUNT PRIOR TO THE FISCAL YEAR FOR WHICH MADE IF NEEDED FOR PURPOSES FOR WHICH THE TOTAL AMOUNT WAS APPROPRIATED. THE AMOUNT MADE IMMEDIATELY AVAILABLE AS IN THE PRESENT CASE HAS THE STATUS OF A DOUBLE YEAR APPROPRIATION, BEING AVAILABLE FOR EXPENDITURE FROM THE DATE OF THE ENACTMENT UNTIL THE CLOSE OF THE FISCAL YEAR 1927; AND IF ONLY A PART THEREOF IS NECESSARY DURING THE PRESENT FISCAL YEAR THE REMAINDER WILL CONTINUE AVAILABLE DURING THE FISCAL YEAR 1927.

ACCORDINGLY, YOU ARE ADVISED THAT IF ANY AMOUNT LESS THAN $350,000 MADE AVAILABLE BY THE ACT IN QUESTION IS USED FOR PURPOSES CONTEMPLATED BY THE APPROPRIATION DURING THE FISCAL YEAR 1926, SUCH PORTION OF THE $350,000 AS REMAINS UNUSED AT THE CLOSE OF THE PRESENT FISCAL YEAR WILL BE AVAILABLE TOGETHER WITH THE $105,250,000 FOR SUCH PURPOSES DURING THE FISCAL YEAR ENDING JUNE 30, 1927.