A-21448, FEBRUARY 13, 1928, 7 COMP. GEN. 474

A-21448: Feb 13, 1928

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FOR COMPLETION OF THE CONSTRUCTION OF TWO ADDITIONAL STORIES TO THE LIBERTY LOAN BUILDING IS NOT AVAILABLE FOR THE PROCURING AND INSTALLATION OF WINDOW SHADES AND AWNINGS IN SUCH BUILDINGS. AS WINDOW SHADES AND AWNINGS ARE PROVIDED FOR IN THE CONTINGENT APPROPRIATION OF THE TREASURY DEPARTMENT. THE USE OF ANY APPROPRIATION UNDER THE CONTROL OF THE SUPERVISING ARCHITECT FOR THEIR PURCHASE AND INSTALLATION IN THE LIBERTY LOAN BUILDING IS PROHIBITED BY THE ACT OF AUGUST 23. 1928: I HAVE YOUR LETTER OF JANUARY 20. THERE IS INCLUDED AN ITEM: "LIBERTY LOAN BUILDING: FOR COMPLETION OF THE CONSTRUCTION OF TWO ADDITIONAL STORIES. INCIDENT TO THE COMPLETION OF THE BUILDING FOR OCCUPANCY IT WILL BE NECESSARY TO INSTALL WINDOW SHADES AND AWNINGS FOR THE WINDOWS.

A-21448, FEBRUARY 13, 1928, 7 COMP. GEN. 474

WINDOW SHADES AND AWNINGS - PURCHASE OF, BY TREASURY DEPARTMENT THE APPROPRIATION MADE BY THE ACT OF DECEMBER 22, 1927, 45 STAT. 34, FOR COMPLETION OF THE CONSTRUCTION OF TWO ADDITIONAL STORIES TO THE LIBERTY LOAN BUILDING IS NOT AVAILABLE FOR THE PROCURING AND INSTALLATION OF WINDOW SHADES AND AWNINGS IN SUCH BUILDINGS. (DISTINGUISHED BY 7 COMP. GEN. 619.) AS WINDOW SHADES AND AWNINGS ARE PROVIDED FOR IN THE CONTINGENT APPROPRIATION OF THE TREASURY DEPARTMENT, THE USE OF ANY APPROPRIATION UNDER THE CONTROL OF THE SUPERVISING ARCHITECT FOR THEIR PURCHASE AND INSTALLATION IN THE LIBERTY LOAN BUILDING IS PROHIBITED BY THE ACT OF AUGUST 23, 1912, 37 STAT. 414.

COMPTROLLER GENERAL MCCARL TO THE SECRETARY OF THE TREASURY, FEBRUARY 13, 1928:

I HAVE YOUR LETTER OF JANUARY 20, 1928, AS FOLLOWS:

IN THE ACT MAKING APPROPRIATIONS TO SUPPLY DEFICIENCIES IN CERTAIN APPROPRIATIONS FOR THE FISCAL YEAR ENDING JUNE 30, 1928, ETC., DATED DECEMBER 22, 1927, THERE IS INCLUDED AN ITEM:

"LIBERTY LOAN BUILDING: FOR COMPLETION OF THE CONSTRUCTION OF TWO ADDITIONAL STORIES, 5,000," AND CONTRACT HAS BEEN LET FOR THE COMPLETION OF THIS BUILDING.

INCIDENT TO THE COMPLETION OF THE BUILDING FOR OCCUPANCY IT WILL BE NECESSARY TO INSTALL WINDOW SHADES AND AWNINGS FOR THE WINDOWS. ORDINARILY THE CONTINGENT APPROPRIATIONS UNDER THE ADMINISTRATIVE CONTROL OF THE CHIEF CLERK OF THE TREASURY DEPARTMENT WOULD BE USED FOR PURCHASING WINDOW SHADES AND AWNINGS FOR THE TREASURY BUILDING, ANNEX NO. 1, THE LIBERTY LOAN BUILDING, THE BUTLER BUILDING, AND THE AUDITOR'S BUILDING. HOWEVER, NO PROVISION WAS MADE WHEN THE ESTIMATES WERE PREPARED FOR THE CURRENT YEAR'S APPROPRIATION UNDER THE CAPTION, "MISCELLANEOUS ITEMS," TO CARE FOR AN OUTLAY OF SOME $3,500 TO EQUIP THE TWO ADDITIONAL STORIES NOW BEING PROVIDED ON THE LIBERTY LOAN BUILDING.

BECAUSE SHADES AND AWNINGS ARE NEEDED TO COMPLETE THE TWO ADDITIONAL STORIES READY FOR OCCUPANCY, YOUR DECISION IS REQUESTED AS TO WHETHER OR NOT THE SPECIAL APPROPRIATION FOR THE COMPLETION OF THE CONSTRUCTION OF THE TWO ADDITIONAL STORIES IS AVAILABLE FOR THIS PURPOSE, AND IF NOT, WHAT OTHER APPROPRIATION UNDER THE CONTROL OF THE OFFICE OF THE SUPERVISING ARCHITECT IS AVAILABLE FOR THE PURCHASE AND INSTALLATION OF THE WINDOW SHADES AND AWNINGS IN QUESTION.

THE APPROPRIATION MADE BY THE ACT OF DECEMBER 22, 1927, WAS FOR COMPLETION OF CONSTRUCTION OF TWO ADDITIONAL STORES TO THE LIBERTY LOAN BUILDING AND IT IS A WELL SETTLED RULE THAT THE APPROPRIATION FOR THE CONSTRUCTION OF A BUILDING IS AVAILABLE ONLY FOR THE COST OF CONSTRUCTION PROPER AND FOR EQUIPMENT AND FIXTURES PERMANENTLY ATTACHED TO THE BUILDING AND SO ESSENTIALLY A PART THEREOF THAT THE REMOVAL OF THE SAME MIGHT CAUSE SUBSTANTIAL DAMAGE TO THE BUILDING. 26 COMP. DEC. 111.

WINDOW SHADES AND AWNINGS ARE NOT UNDER THE LAW TO BE CONSIDERED IN SUCH CATEGORY. THEY MAY BE INSTALLED AND REMOVED AS MAY BE FOUND NECESSARY WITHOUT AFFECTING THE BUILDING IN WHICH THEY ARE PLACED. THEY CAN NOT, THEREFORE, BE CONSIDERED AS PART OF THE CONSTRUCTION OF THE BUILDING, AND THE COST THEREOF MAY NOT LEGALLY BE CHARGED TO THE APPROPRIATION MADE FOR THE CONSTRUCTION OF THE BUILDING UNLESS SPECIFIC PROVISION THEREFOR BE MADE IN SUCH APPROPRIATION.

ACCORDINGLY, YOU ARE ADVISED THAT THE SPECIAL APPROPRIATION FOR THE COMPLETION OF THE CONSTRUCTION OF THE TWO ADDITIONAL STORIES IN THE LIBERTY LOAN BUILDING IS NOT AVAILABLE FOR THE PURCHASE AND INSTALLATION OF THE WINDOW SHADES AND AWNINGS IN QUESTION.

WITH RESPECT TO YOUR FURTHER QUESTION AS TO WHAT APPROPRIATION UNDER THE ADMINISTRATIVE CONTROL OF THE SUPERVISING ARCHITECT IS AVAILABLE FOR THE PURPOSE, YOUR ATTENTION IS INVITED TO THE PROVISIONS OF THE ACT OF AUGUST 23, 1912, 37 STAT. 414, PROHIBITING THE PURCHASE OF ANY ARTICLE FOR USE IN ANY OFFICE OR BUREAU IN ANY EXECUTIVE DEPARTMENT IN WASHINGTON FROM ANY OTHER FUND, WHEN SUCH ARTICLE COULD BE PURCHASED OUT OF THE APPROPRIATIONS MADE FOR THE REGULAR CONTINGENT FUNDS OF SUCH DEPARTMENT OR OF ITS OFFICES OR BUREAUS.

WHERE AN ARTICLE, THE PURCHASE OF WHICH IS CONTEMPLATED, IS OF A CLASS AUTHORIZED TO BE PURCHASED UNDER A CONTINGENT APPROPRIATION, THE FACT THAT SAID APPROPRIATION IS INADEQUATE FOR ITS PURCHASE OR THAT THE PURCHASE OF THE ARTICLE WAS NOT IN CONTEMPLATION AT THE TIME THE ESTIMATE FOR THE CONTINGENT APPROPRIATION WAS SUBMITTED, CAN NOT OPERATE TO EXEMPT THE PURCHASE FROM THE INHIBITION OF THE ACT OF 1912, SUPRA. ACCORDINGLY, IT MUST BE HELD THAT THERE IS NO APPROPRIATION UNDER THE ADMINISTRATIVE CONTROL OF THE SUPERVISING ARCHITECT AVAILABLE FOR THE PROPOSED EXPENDITURES.