A-19557, AUGUST 26, 1927, 7 COMP. GEN. 153

A-19557: Aug 26, 1927

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FOR THE INSTALLATION OF A COMFORT STATION IN THE LINCOLN MEMORIAL IS NOT AN APPROPRIATION FOR A PUBLIC BUILDING WITHIN THE MEANING OF THE ACT OF AUGUST 24. IS AN ANNUAL APPROPRIATION FOR THE FISCAL YEAR 1927 AND IS NOT AVAILABLE FOR THE PAYMENT OF OBLIGATIONS INCURRED AFTER JUNE 30. 1927: I HAVE YOUR LETTER OF AUGUST 8. AS FOLLOWS: THERE IS TRANSMITTED HEREWITH A LETTER ADDRESSED TO THIS DEPARTMENT BY COL. IS A SPECIFIC APPROPRIATION FOR A PUBLIC BUILDING AND SHOULD BE AVAILABLE UNTIL EXPENDED. THE APPROPRIATION REFERRED TO WAS INCLUDED IN THE REGULAR ANNUAL APPROPRIATION ACT FOR THE EXECUTIVE AND INDEPENDENT OFFICES FOR THE SERVICE OF THE FISCAL YEAR 1927. THAT IT WAS TO BE AVAILABLE UNTIL EXPENDED.

A-19557, AUGUST 26, 1927, 7 COMP. GEN. 153

APPROPRIATIONS - FISCAL YEAR - AVAILABILITY BEYOND THE APPROPRIATION MADE BY THE ACT OF APRIL 22, 1926, 44 STAT. 315, FOR THE INSTALLATION OF A COMFORT STATION IN THE LINCOLN MEMORIAL IS NOT AN APPROPRIATION FOR A PUBLIC BUILDING WITHIN THE MEANING OF THE ACT OF AUGUST 24, 1912, 37 STAT. 487, BUT IS AN ANNUAL APPROPRIATION FOR THE FISCAL YEAR 1927 AND IS NOT AVAILABLE FOR THE PAYMENT OF OBLIGATIONS INCURRED AFTER JUNE 30, 1927.

COMPTROLLER GENERAL MCCARL TO THE SECRETARY OF THE TREASURY, AUGUST 26, 1927:

I HAVE YOUR LETTER OF AUGUST 8, 1927, AS FOLLOWS:

THERE IS TRANSMITTED HEREWITH A LETTER ADDRESSED TO THIS DEPARTMENT BY COL. U. S. GRANT, 3D, DIRECTOR PUBLIC BUILDINGS AND PUBLIC PARKS OF THE NATIONAL CAPITAL, DATED AUGUST 1, 1927, IN WHICH HE CLAIMS THAT THE APPROPRIATION OF $20,000 FOR THE INSTALLATION OF A PUBLIC-COMFORT STATION IN THE LINCOLN MEMORIAL, PROVIDED BY CONGRESS IN THE EXECUTIVE AND INDEPENDENT OFFICES APPROPRIATION ACT APPROVED APRIL 22, 1926 (44 STAT., P. 315), IS A SPECIFIC APPROPRIATION FOR A PUBLIC BUILDING AND SHOULD BE AVAILABLE UNTIL EXPENDED, AND REQUESTS THAT A "NO YEAR" SYMBOL BE ASSIGNED TO SAME, IN ORDER THAT WITHDRAWALS FROM THE TREASURY MAY BE MADE FOR CONTINUING THE WORK.

THE APPROPRIATION REFERRED TO WAS INCLUDED IN THE REGULAR ANNUAL APPROPRIATION ACT FOR THE EXECUTIVE AND INDEPENDENT OFFICES FOR THE SERVICE OF THE FISCAL YEAR 1927, AND NO MENTION MADE EITHER IN THE ACT, OR ESTIMATE SUBMITTED IN THE BUDGET FOR 1927, COVERING THE ITEM OF $20,000 FOR THE INSTALLATION OF A PUBLIC-COMFORT STATION IN THE LINCOLN MEMORIAL, THAT IT WAS TO BE AVAILABLE UNTIL EXPENDED. THE ITEM, THEREFORE, WAS TREATED BY THIS DEPARTMENT AS COMING UNDER ORDINARY YEARLY IMPROVEMENTS AND REPAIRS TO THE LINCOLN MEMORIAL AND THE APPROPRIATION ESTABLISHED ON THE BOOKS OF THIS DEPARTMENT AS A REGULAR ANNUAL APPROPRIATION UNDER THE TITLE "INSTALLATION OF PUBLIC COMFORT STATION, LINCOLN MEMORIAL, 1927," TO WHICH SYMBOL NO. 07448 WAS ASSIGNED BY YOUR OFFICE.

SINCE COL. GRANT, HOWEVER, HAS RAISED THE QUESTION OF THE CONTINUED AVAILABILITY OF THIS FUND FOR COMPLETING THE WORK, IT WILL BE APPRECIATED IF YOU WILL EXPRESS YOUR VIEWS AS TO WHETHER THIS ITEM MAY BE CONSIDERED AS A "NO YEAR" APPROPRIATION; AND, IF SO, THIS DEPARTMENT WILL, UPON RECEIPT OF YOUR DECISION IN THE MATTER, TRANSFER THE UNEXPENDED BALANCE UNDER THE 1927 APPROPRIATION TO A "NO YEAR" APPROPRIATION, TO WHICH IT IS ASSUMED A NEW SYMBOL WILL BE ASSIGNED BY YOUR OFFICE.

FOR YOUR INFORMATION IT MAY BE STATED THAT THE BOOKS OF THIS DEPARTMENT SHOW AN UNEXPENDED BALANCE IN THIS APPROPRIATION AT THIS TIME OF $4,509.87.

IN THE LETTER OF THE DIRECTOR OF PUBLIC BUILDINGS AND PUBLIC PARKS OF THE NATIONAL CAPITAL, DATED AUGUST 1, 1927, IT IS STATED AS FOLLOWS:

WHILE THE ACT MAKING THE APPROPRIATION READS "FOR INSTALLATION OF A PUBLIC COMFORT STATION IN THE LINCOLN MEMORIAL," THE WORK INVOLVES THE FABRICATION AND ERECTION OF STRUCTURAL STEEL, THE CUTTING OF EXISTING WALLS, AND THE CONSTRUCTION OF CONCRETE FLOOR SLABS, BRICK WALLS, ETC., AND IS A CONSTRUCTION JOB IN EVERY SENSE OF THE WORD. IT APPEARS, THEREFORE, THAT AN X SYMBOL SHOULD HAVE BEEN ASSIGNED ORIGINALLY IN THIS INSTANCE, AS IT IS A SPECIFIC APPROPRIATION AVAILABLE TO THIS OFFICE FOR A PUBLIC BUILDING ALTHOUGH CARRIED IN THE ANNUAL APPROPRIATION ACT FOR THE EXECUTIVE OFFICE AND INDEPENDENT ESTABLISHMENTS, FISCAL YEAR 1927. IT IS BELIEVED THAT THE ASSIGNMENT OF AN X SYMBOL INDICATING THAT THE APPROPRIATION IS AVAILABLE CONTINUOUSLY WOULD BE IN CONFORMITY WITH SECTION 718 OF TITLE 31, U.S.C. PAGE 1023.

THE CONTRACT FOR THE JOB WAS LET DURING THE FISCAL YEAR 1927, BUT THE WORK HAS NOT AS YET BEEN COMPLETED, AND ADDITIONAL MISCELLANEOUS EXPENSES ARE NECESSARY, SUCH AS THE PAYMENT OF SALARY OF THE INSPECTOR WHO IS SUPERVISING THE CONTRACTOR'S OPERATIONS.

SECTION 718, TITLE 31, U.S.C. ORIGINALLY ENACTED AS SECTION 7 OF THE ACT OF AUGUST 24, 1912, 37 STAT. 487, AND AMENDED BY SECTION 6 OF THE ACT OF MARCH 3, 1919, 40 STAT. 1309, PROVIDES:

APPROPRIATIONS IN ANNUAL APPROPRIATION ACTS NOT PERMANENT.--- NO SPECIFIC OR INDEFINITE APPROPRIATION MADE SUBSEQUENT TO AUGUST 24, 1912, IN ANY REGULAR ANNUAL APPROPRIATION ACT SHALL BE CONSTRUED TO BE PERMANENT OR AVAILABLE CONTINUOUSLY WITHOUT REFERENCE TO A FISCAL YEAR UNLESS IT BELONGS TO ONE OF THE FOLLOWING FOUR CLASSES: "RIVERS AND HARBORS," "LIGHTHOUSES," "PUBLIC BUILDINGS," AND "PAY OF THE NAVY AND MARINE CORPS," LAST SPECIFICALLY NAMED IN AND EXCEPTED FROM THE OPERATION OF THE PROVISIONS OF SECTION 713 OF THIS TITLE, OR UNLESS IT IS MADE IN TERMS EXPRESSLY PROVIDING THAT IT SHALL CONTINUE AVAILABLE BEYOND THE FISCAL YEAR FOR WHICH THE APPROPRIATION ACT IN WHICH IT IS CONTAINED MAKES PROVISION. * * *

THE APPROPRIATION HERE IN QUESTION, AS MADE BY THE ANNUAL APPROPRIATION ACT OF APRIL 22, 1926, 44 STAT. 315, PROVIDING "FOR INSTALLATION OF A PUBLIC COMFORT STATION IN THE LINCOLN MEMORIAL, $20,000," IS NOT MADE IN TERMS SPECIFICALLY AVAILABLE BEYOND THE FISCAL YEAR FOR WHICH THE APPROPRIATION ACT IN WHICH IT IS CONTAINED MAKES PROVISION, AND IT IS NOT AN APPROPRIATION FOR A PUBLIC BUILDING WITHIN THE MEANING OF THE TERM "PUBLIC BUILDINGS" AS USED IN THE ACT OF AUGUST 24, 1912, SUPRA, AND THE ACT OF JUNE 20, 1874, 18 STAT. 110.

THE INSTALLATION OF A PUBLIC-COMFORT STATION IN A PUBLIC BUILDING, WHILE IT MAY INVOLVE CONSTRUCTION WORK, IS AN IMPROVEMENT TO THE BUILDING RATHER THAN A CONSTRUCTION OF A PUBLIC BUILDING. HENCE AN APPROPRIATION THEREFOR MADE IN AN ANNUAL APPROPRIATION ACT MUST BE HELD TO BE AN ANNUAL APPROPRIATION UNLESS THE ACT SPECIFICALLY PROVIDES OTHERWISE. SEE 1 COMP. GEN. 435; ID. 532.

IT IS STATED BY THE DIRECTOR OF PUBLIC BUILDINGS AND PUBLIC PARKS OF THE NATIONAL CAPITAL THAT THE CONTRACT FOR THE INSTALLATION OF THE PUBLIC- COMFORT STATION IN THE LINCOLN MEMORIAL WAS ENTERED INTO DURING THE FISCAL YEAR 1927, BUT THAT THE WORK HAS NOT AS YET BEEN COMPLETED. FUNDS NECESSARY FOR PAYMENTS INVOLVED IN THE COMPLETION OF THE WORK UNDER THE CONTRACT ARE PROPERLY AVAILABLE UNDER THE APPROPRIATIONS AS CARRIED ON THE BOOKS FOR THE FISCAL YEAR 1927. SUCH APPROPRIATION, HOWEVER, IS NOT AVAILABLE FOR THE PAYMENT OF OBLIGATIONS SUCH AS THE SALARIES OF THE INSPECTORS, ETC., INCURRED SUBSEQUENT TO JUNE 30, 1927.

ANSWERING YOUR QUESTION SPECIFICALLY, YOU ARE ADVISED THAT THE APPROPRIATION HERE IN QUESTION MUST BE CONSIDERED AND TREATED AS AN APPROPRIATION FOR THE FISCAL YEAR 1927 AND NOT AS A NO-YEAR APPROPRIATION, AS PROPOSED BY THE DIRECTOR OF PUBLIC BUILDINGS AND PUBLIC PARKS OF THE NATIONAL CAPITAL.