A-17754, APRIL 2, 1927, 6 COMP. GEN. 647

A-17754: Apr 2, 1927

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SURPLUS FUND - LAPSED APPROPRIATIONS WHEN NO-YEAR APPROPRIATIONS HAVE BEEN CARRIED TO THE SURPLUS FUND UNDER A LAW DIRECTING BALANCES IN CERTAIN SPECIFIC AMOUNTS TO BE SO CARRIED. THE RESTORATION FROM THE SURPLUS FUND TO THE APPROPRIATIONS OF AMOUNTS NECESSARY TO PAY CLAIMS OR OBLIGATIONS EXISTING AT THE TIME OF THE ENACTMENT IS NOT AUTHORIZED. THE UNEXPENDED BALANCES OF WHICH HAVE BEEN CARRIED TO THE SURPLUS FUND. 1927: I HAVE YOUR LETTER OF MARCH 12. IS AUTHORIZED FOR THE PURPOSE OF PAYING THE ITEMS COVERED BY CERTIFICATE OF SETTLEMENT NO. 0145113 OF FEBRUARY 14. THE TWO APPROPRIATIONS IN QUESTION WERE NO-YEAR APPROPRIATIONS AND WERE SO CARRIED ON THE BOOKS OF THE TREASURY DEPARTMENT AND OF THIS OFFICE UNTIL CARRIED TO THE SURPLUS FUND PURSUANT TO THE PROVISIONS OF THE ACT OF MAY 10.

A-17754, APRIL 2, 1927, 6 COMP. GEN. 647

ACCOUNTING, SURPLUS FUND - LAPSED APPROPRIATIONS WHEN NO-YEAR APPROPRIATIONS HAVE BEEN CARRIED TO THE SURPLUS FUND UNDER A LAW DIRECTING BALANCES IN CERTAIN SPECIFIC AMOUNTS TO BE SO CARRIED, THE RESTORATION FROM THE SURPLUS FUND TO THE APPROPRIATIONS OF AMOUNTS NECESSARY TO PAY CLAIMS OR OBLIGATIONS EXISTING AT THE TIME OF THE ENACTMENT IS NOT AUTHORIZED. SUCH CLAIMS SHOULD BE HANDLED THE SAME AS CLAIMS CHARGEABLE TO LAPSED ANNUAL APPROPRIATIONS, THE UNEXPENDED BALANCES OF WHICH HAVE BEEN CARRIED TO THE SURPLUS FUND, BY REPORTING THEM TO THE CONGRESS AS CERTIFIED CLAIMS.

COMPTROLLER GENERAL MCCARL TO THE SECRETARY OF THE TREASURY, APRIL 2, 1927:

I HAVE YOUR LETTER OF MARCH 12, 1927, REQUESTING ADVICE AS TO WHETHER IN VIEW OF THE PROVISIONS OF THE ACT OF MAY 10, 1926, 44 STAT. 464, 467, THE RESTORATION OF THE SUM OF $51.20 TO THE APPROPRIATION "DIVERSION DAM, GILA RIVER RESERVATION, ARIZ. (REIMBURSABLE)," AND $201 TO THE APPROPRIATION,"DIVERSION DAM, GILA RIVER ABOVE FLORENCE, ARIZ. (REIMBURSABLE)," FROM THE SURPLUS FUND, IS AUTHORIZED FOR THE PURPOSE OF PAYING THE ITEMS COVERED BY CERTIFICATE OF SETTLEMENT NO. 0145113 OF FEBRUARY 14, 1927, IN FAVOR OF THE PRATT GILBERT CO., OR WHETHER THE AMOUNT CERTIFIED AS PAYABLE AGAINST THOSE APPROPRIATIONS SHOULD BE REPORTED TO THE CONGRESS AS CERTIFIED CLAIMS.

THE TWO APPROPRIATIONS IN QUESTION WERE NO-YEAR APPROPRIATIONS AND WERE SO CARRIED ON THE BOOKS OF THE TREASURY DEPARTMENT AND OF THIS OFFICE UNTIL CARRIED TO THE SURPLUS FUND PURSUANT TO THE PROVISIONS OF THE ACT OF MAY 10, 1926, 44 STAT. 464, IN WHICH IT WAS PROVIDED:

FOR NECESSARY REPAIRS, OPERATION, AND MAINTENANCE OF THE SACATON DAM AND BRIDGE SUPERSTRUCTURE ACROSS THE GILA RIVER, NEAR SACATON, ARIZONA, REIMBURSABLE IN ACCORDANCE WITH THE ACT OF AUGUST 24, 1912 (THIRTY-SEVENTH STATUTES AT LARGE, PAGE 522), THERE IS HEREBY MADE AVAILABLE UNTIL JUNE 30, 1927, NOT EXCEEDING $7,000 OF THE UNEXPENDED BALANCE OF THE APPROPRIATION MADE IN THE ACT OF MARCH 2, 1917 (THIRTY NINTH STATUTES AT LARGE, PAGES 974 AND 975), FOR THE CONSTRUCTION OF THE SACATON DAM AND SUPERSTRUCTURE: PROVIDED, THAT THE REMAINDER OF THE UNEXPENDED BALANCE OF SAID APPROPRIATION, AMOUNTING TO $1,800, SHALL BE COVERED INTO THE TREASURY AND CARRIED TO THE SURPLUS FUND IMMEDIATELY UPON THE APPROVAL OF THIS ACT.

THE FOLLOWING UNEXPENDED BALANCES OF THE APPROPRIATIONS HEREINAFTER ENUMERATED SHALL BE COVERED INTO THE TREASURY AND CARRIED TO THE SURPLUS FUND IMMEDIATELY UPON THE APPROVAL OF THIS ACT:

DIVERSION DAM, GILA RIVER ABOUT FLORENCE, ARIZONA (REIMBURSABLE), ACT OF MARCH 2, 1917 (THIRTY-NINTH STATUTES AT LARGE, PAGE 974), $8,473.88.

THE OBLIGATIONS COVERED BY THE CERTIFICATE HERE IN QUESTION APPEAR TO HAVE BEEN INCURRED PRIOR TO THE PASSAGE OF THE ACT OF MAY 10, 1926, SUPRA, AND THERE WAS NO PROVISION MADE IN SAID ACT OF MAY 10, 1926, FOR PAYING OBLIGATIONS THEN EXISTING UNDER THE APPROPRIATIONS THE BALANCES OF WHICH IN SPECIFIC AMOUNTS WERE DIRECTED TO BE CARRIED TO THE SURPLUS FUND. UNDER SUCH CIRCUMSTANCES IT MUST HAVE BEEN INTENDED THAT ANY CLAIM THEN EXISTING AGAINST SUCH APPROPRIATIONS AND SUBSEQUENTLY PRESENTED FOR PAYMENT SHOULD BE HANDLED IN THE SAME MANNER AS CLAIMS AGAINST ANNUAL APPROPRIATIONS THE UNEXPENDED BALANCES OF WHICH HAVE BEEN CARRIED TO THE SURPLUS FUND PURSUANT TO THE PROVISIONS OF SECTION 5, ACT OF JUNE 20, 1874, 18 STAT. 110; THAT IS TO SAY, BY REPORTING THEM TO THE CONGRESS AS CERTIFIED CLAIMS PURSUANT TO THE PROVISIONS OF THE ACT OF JUNE 14, 1878, 20 STAT. 130.

THE MATTER HERE PRESENTED IS ESSENTIALLY DIFFERENT FROM CASES IN WHICH THE UNEXPENDED BALANCES IN NO-YEAR APPROPRIATIONS WERE CARRIED TO THE SURPLUS FUND PURSUANT TO A REPORT OF THE ADMINISTRATIVE OFFICE THAT ALL EXPENSES WITH RESPECT TO THE OBJECT OR OBJECTS FOR WHICH THE APPROPRIATION WAS MADE HAD BEEN PAID. IN SUCH CASES IT HAS BEEN HELD THAT AN AMOUNT SUFFICIENT TO COVER A CLAIM IN EXISTENCE AT THE TIME THE APPROPRIATION WAS CARRIED TO THE SURPLUS FUND COULD BE RESTORED THEREFROM TO THE APPROPRIATION FOR THE PURPOSE OF PROVIDING FUNDS FOR THE PAYMENT OF THE CLAIM UPON THE THEORY THAT THE ADMINISTRATIVE REPORT THAT ALL OF THE EXPENSES HAD BEEN PAID WAS ERRONEOUS. A-2656 OF APRIL 14, 1925; A-9146 OF MAY 23, 1925. IN A CASE, AS HERE INVOLVED, WHERE THE CARRYING TO THE SURPLUS FUND IS ACCOMPLISHED PURSUANT TO LEGISLATIVE DIRECTION SPECIFYING THE SUM TO BE SO CARRIED, THERE IS NO BASIS FOR SUCH ACTION AND IT MUST BE HELD THAT THE RESTORING OF ANY AMOUNTS TO THE APPROPRIATION IN SUCH CASES FOR THE PURPOSE OF PAYING OUTSTANDING CLAIMS, IS NOT AUTHORIZED.

THE CERTIFICATE HAS ACCORDINGLY BEEN AMENDED BY INSERTING THE WORDS "CERTIFIED CLAIMS" AFTER THE APPROPRIATIONS. THE TYPEWRITTEN MEMORANDUM ATTACHED TO THE CERTIFICATE PURPORTING TO DIRECT RESTORATION FROM THE SURPLUS FUND TO THE CREDIT OF THE TWO APPROPRIATIONS IN QUESTION HAS BEEN REMOVED, AND THE MATTER IS FOR HANDLING THE SAME AS OTHER CERTIFIED CLAIMS.