A-27423, JUNE 10, 1929, 8 COMP. GEN. 638

A-27423: Jun 10, 1929

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ACCOUNTING - APPROPRIATIONS - DISTRICT OF COLUMBIA WHERE IT IS PROVIDED THAT A PART OF AN APPROPRIATION MADE FROM THE GENERAL FUND OF THE TREASURY SHALL BE CHARGED TO THE REVENUES OF THE DISTRICT OF COLUMBIA. SUBSEQUENTLY IT IS PROVIDED BY LEGISLATIVE ENACTMENT THAT A PART THEREOF SHOULD BE BORNE BY THE DISTRICT OF COLUMBIA. 1929: I HAVE YOUR LETTER OF MAY 23. SHALL BE CHARGEABLE TO THE DISTRICT OF COLUMBIA AND PAID IN LIKE MANNER AS OTHER APPROPRIATIONS OF THE DISTRICT OF COLUMBIA ARE PAID. 000 FOR PRINTING AND BINDING WERE SET UP ON THE BOOKS AS APPROPRIATIONS MADE FROM THE GENERAL FUND OF THE TREASURY WITHOUT REGARD TO THE PROVISION THEREIN THAT OF THE AMOUNT APPROPRIATED THE SUM OF $60.

A-27423, JUNE 10, 1929, 8 COMP. GEN. 638

ACCOUNTING - APPROPRIATIONS - DISTRICT OF COLUMBIA WHERE IT IS PROVIDED THAT A PART OF AN APPROPRIATION MADE FROM THE GENERAL FUND OF THE TREASURY SHALL BE CHARGED TO THE REVENUES OF THE DISTRICT OF COLUMBIA, THE AMOUNT SO CHARGEABLE SHOULD BE RAISED ON THE DISTRICT OF COLUMBIA LEDGER AND TRANSFERRED TO THE APPROPRIATION AS A PART THEREOF BY APPROPRIATE CHECK BY THE DISBURSING OFFICER OF THE DISTRICT OF COLUMBIA SO AS TO PROVIDE A SUBSTANTIAL ACCOUNTING, ETC., AS CONTEMPLATED BY THE ACT OF JUNE 29, 1922, 42 STAT. 669. IN CASES WHERE AN APPROPRIATION MADE IN A DISTRICT OF COLUMBIA APPROPRIATION ACT PROVIDES IN SPECIFIC TERMS THAT THE AMOUNT SO APPROPRIATED SHALL BE TRANSFERRED TO THE CREDIT OF THE APPROPRIATION OR APPROPRIATIONS UNDER A FEDERAL AGENCY, THE TRANSFER MAY BE ACCOMPLISHED BY TRANSFER APPROPRIATION WARRANT, THE ACCOUNTING, ETC., PROVIDED FOR IN THE ACT OF JUNE 29, 1922, 42 STAT. 669, NOT BEING REQUIRED. WHERE AN APPROPRIATION HAS BEEN MADE FROM THE GENERAL FUND OF THE TREASURY, AND SUBSEQUENTLY IT IS PROVIDED BY LEGISLATIVE ENACTMENT THAT A PART THEREOF SHOULD BE BORNE BY THE DISTRICT OF COLUMBIA, AN APPROPRIATION SHOULD BE RAISED ON THE DISTRICT OF COLUMBIA LEDGER FOR THE AMOUNT IN QUESTION AND ACTION THEN TAKEN TO COVER THE AMOUNT APPROPRIATED INTO THE GENERAL FUND OF THE TREASURY AS MISCELLANEOUS RECEIPTS.

COMPTROLLER GENERAL MCCARL TO THE SECRETARY OF THE TREASURY, JUNE 10, 1929:

I HAVE YOUR LETTER OF MAY 23, 1929, IN WHICH YOU REQUEST DECISION AS TO THE PROCEDURE TO BE FOLLOWED IN CHARGING TO THE REVENUES OF THE DISTRICT OF COLUMBIA THE AMOUNT OF CERTAIN APPROPRIATIONS MADE BY THE ACTS OF MAY 29, 1928, 45 STAT. 886, AND FEBRUARY 25, 1929, 45 STAT. 1265, 1299.

THE FIRST OF THE APPROPRIATIONS CITED AND QUOTED IN YOUR LETTER APPEARS UNDER THE HEADING, EMPLOYEES' COMPENSATION COMMISSION, IN THE ACT OF MAY 29, 1928, AND PROVIDES AS FOLLOWS:

FOR AN ADDITIONAL AMOUNT FOR PERSONAL SERVICES IN THE DISTRICT OF COLUMBIA, IN ACCORDANCE WITH THE CLASSIFICATION ACT OF 1923 AND FOR CONTINGENT EXPENSES, INCLUDING THE SAME OBJECTS SPECIFIED UNDER THESE HEADS IN THE INDEPENDENT OFFICES APPROPRIATION ACT FOR THE FISCAL YEAR 1929 AND INCLUDING PERSONAL SERVICES IN THE FIELD, FEES, AND MILEAGE OF WITNESSES, CONTRACT STENOGRAPHIC REPORTING SERVICES AND RENT, FISCAL YEAR 1929, $77,010.

FOR AN ADDITIONAL AMOUNT FOR PRINTING AND BINDING FOR THE EMPLOYEES' COMPENSATION COMMISSION, FISCAL YEAR 1929, $3,000.

THE SUM OF $60,000 OF THE FOREGOING SUMS UNDER EMPLOYEES' COMPENSATION COMMISSION, APPLICABLE TO THE ENFORCEMENT OF THE ACT ENTITLED "AN ACT TO PROVIDE COMPENSATION FOR DISABILITY OR DEATH RESULTING FROM INJURY TO EMPLOYEES IN CERTAIN EMPLOYMENTS IN THE DISTRICT OF COLUMBIA, AND FOR OTHER PURPOSES," APPROVED MAY 17, 1928, SHALL BE CHARGEABLE TO THE DISTRICT OF COLUMBIA AND PAID IN LIKE MANNER AS OTHER APPROPRIATIONS OF THE DISTRICT OF COLUMBIA ARE PAID.

IT APPEARS THAT UPON THE ENACTMENT OF THE ABOVE LAW, THE AMOUNTS OF $77,010 FOR SALARIES AND $3,000 FOR PRINTING AND BINDING WERE SET UP ON THE BOOKS AS APPROPRIATIONS MADE FROM THE GENERAL FUND OF THE TREASURY WITHOUT REGARD TO THE PROVISION THEREIN THAT OF THE AMOUNT APPROPRIATED THE SUM OF $60,000 SHOULD BE CHARGED TO THE DISTRICT OF COLUMBIA. THE PROPER METHOD OF SETTING UP THE APPROPRIATION WHEN MADE WOULD HAVE BEEN BY RAISING AN APPROPRIATION IN THE AMOUNT OF $60,000 ON THE DISTRICT OF COLUMBIA LEDGER AND THE BALANCE ON LEDGER FOR INDEPENDENT OFFICES, THE APPROPRIATION RAISED ON THE DISTRICT OF COLUMBIA LEDGER TO BE HANDLED IN THE SAME MANNER AS THAT DEALT WITH IN DECISION OF THIS OFFICE DATED MAY 8, 1929, A-26860.

IN VIEW OF THE ACTION HERETOFORE TAKEN IT APPEARS THAT THE ONLY MANNER IN WHICH THE MATTER MAY NOW BE HANDLED IS BY RAISING AN APPROPRIATION ON THE DISTRICT OF COLUMBIA LEDGER FOR THE AMOUNT IN QUESTION, AND SINCE THE ACT PROVIDES THAT THE MONEY SHALL BE PAID IN LIKE MANNER AS OTHER APPROPRIATIONS OF THE DISTRICT OF COLUMBIA ARE PAID, THE DISBURSING OFFICER FOR THE DISTRICT OF COLUMBIA SHOULD REQUISITION THE FUNDS AND DRAW HIS CHECK FOR THE FULL AMOUNT THEREOF TO THE TREASURER OF THE UNITED STATES FOR DEPOSIT INTO THE GENERAL FUND OF THE TREASURY AS MISCELLANEOUS RECEIPTS TO COVER THE AMOUNT HERETOFORE IMPROPERLY WITHDRAWN FROM SUCH GENERAL FUND. THE ADJUSTMENT OF THE MATTER UNDER SUCH PROCEDURE WILL CHARGE THE DISTRICT OF COLUMBIA FOR THE AMOUNT IN QUESTION AS PROVIDED BY THE APPROPRIATION ACT, WILL PROVIDE FOR A SUBSTANTIAL ACCOUNTING AS CONTEMPLATED BY THE THE ACT OF JUNE 29, 1922, 42 STAT. 669, AND WILL REPLACE INTO THE TREASURY THE AMOUNT WHICH SHOULD HAVE BEEN CHARGED TO THE DISTRICT OF COLUMBIA ORIGINALLY.

THE SECOND APPROPRIATION APPEARING IN YOUR LETTER AS MADE BY THE ACT OF FEBRUARY 25, 1929, 45 STAT. 1265, PROVIDES:

ADMINISTRATIVE EXPENSES, COMPENSATION TO INJURED EMPLOYEES OF THE DISTRICT OF COLUMBIA: FOR THE ENFORCEMENT OF THE ACT ENTITLED "AN ACT TO PROVIDE COMPENSATION FOR DISABILITY OR DEATH RESULTING FROM INJURY TO EMPLOYEES IN CERTAIN EMPLOYMENTS IN THE DISTRICT OF COLUMBIA, AND FOR OTHER PURPOSES," APPROVED MAY 17, 1928 (45 STAT. P. 600), $63,000, FOR TRANSFER TO AND EXPENDITURE BY THE EMPLOYEES' COMPENSATION COMMISSION UNDER ITS APPROPRIATIONS "SALARIES AND EXPENSES," $60,000, AND "PRINTING AND BINDING," $3,000.

IN VIEW OF THE SPECIFIC PROVISIONS THEREIN MADE FOR THE TRANSFER OF THE FUNDS TO AND EXPENDITURE BY THE EMPLOYEES' COMPENSATION COMMISSION, THE PROVISIONS OF THE ACT OF 1922, SUPRA, RELATING TO ACCOUNTING, ETC., FOR FUNDS OF THE DISTRICT OF COLUMBIA MUST BE CONSIDERED AS NOT APPLICABLE TO THE EXTENT OF DISPENSING WITH SUCH ACCOUNTING WITH RESPECT TO THE APPROPRIATION IN QUESTION, AND ACCORDINGLY YOU ARE ADVISED THAT ON JULY 1, 1929, WHEN THE APPROPRIATION IN QUESTION HAS BEEN PLACED ON THE LEDGER OF THE DISTRICT OF COLUMBIA, BY APPROPRIATE APPROPRIATION WARRANT, A TRANSFER APPROPRIATION WARRANT MAY BE ISSUED TO TRANSFER SUCH APPROPRIATION TO THE TWO APPROPRIATIONS UNDER THE EMPLOYEES' COMPENSATION COMMISSION AS PROVIDED IN SPECIFIC TERMS BY THE ACT MAKING THE APPROPRIATION AND DUE TO WHICH THERE APPEARS IN THIS INSTANCE NO NECESSITY FOR ANY ACTION BY THE DISTRICT OF COLUMBIA AUTHORITIES.

THE THIRD ITEM MENTIONED IN YOUR LETTER IS SECTION 7 OF THE ACT OF FEBRUARY 25, 1929, 45 STAT. 1299, WHICH IS AS FOLLOWS:

OF THE APPROPRIATIONS FOR THE FISCAL YEARS 1929 AND 1930, RESPECTIVELY, TOWARD FINANCING THE LIABILITY OF THE UNITED STATES CREATED BY THE ACT ENTITLED "AN ACT FOR THE RETIREMENT OF EMPLOYEES IN THE CLASSIFIED CIVIL SERVICE, AND FOR OTHER PURPOSES," APPROVED MAY 22, 1920, AND ACTS AMENDATORY THEREOF, THE SUM OF $150,000 FOR EACH OF SUCH FISCAL YEARS SHALL BE CHARGED TO THE REVENUES OF THE DISTRICT OF COLUMBIA AND SUCH SUMS SHALL BE TRANSFERRED FROM THE REVENUES OF THE DISTRICT TO THE CREDIT OF THE UNITED STATES ON ACCOUNT OF THE RETIREMENT OF DISTRICT OF COLUMBIA PERSONNEL UNDER SUCH ACTS.

SINCE THE APPROPRIATION FOR THE "CIVIL SERVICE RETIREMENT DISABILITY FUND" FOR THE FISCAL YEAR 1929, HAS APPARENTLY BEEN SET UP ON THE BOOKS FROM FUNDS IN THE GENERAL FUND OF THE TREASURY, IT APPEARS THAT THE ADJUSTMENT FOR THAT FISCAL YEAR MUST BE MADE IN THE SAME MANNER AS OUTLINED WITH RESPECT TO THE FIRST APPROPRIATION REFERRED TO HEREIN--- THAT IS TO SAY, THE AMOUNT OF $150,000 SHOULD BE RAISED ON THE DISTRICT OF COLUMBIA LEDGER AND A CHECK DRAWN THEREFOR BY THE DISBURSING OFFICER OF THE DISTRICT AFTER THE AMOUNT HAS BEEN OBTAINED BY HIM ON AN ACCOUNTABLE WARRANT, THE CHECK TO BE MADE PAYABLE TO THE TREASURER OF THE UNITED STATES FOR DEPOSIT TO THE GENERAL FUND OF THE TREASURY AS MISCELLANEOUS RECEIPTS TO COVER THE AMOUNT HERETOFORE ADVANCED BY THE UNITED STATES FOR THE PURPOSE.

WITH RESPECT TO THE AMOUNT OF $150,000 APPROPRIATED FROM DISTRICT OF COLUMBIA FUNDS FOR THE FISCAL YEAR 1930, THE AMOUNT MAY BE SET UP AS AN APPROPRIATION ON THE DISTRICT OF COLUMBIA LEDGER AND TRANSFERRED TO THE CREDIT OF THE "CIVIL SERVICE RETIREMENT AND DISABILITY FUND" EITHER BY DISBURSING OFFICER'S CHECK, AS PROVIDED IN DECISION OF THIS OFFICE DATED MAY 8, 1929, A-26860, OR BY TRANSFER SETTLEMENT OF THIS OFFICE UPON REQUEST OF THE DISTRICT OF COLUMBIA AUTHORITIES.

IN CONNECTION WITH THIS MATTER IT IS NOTED THAT THE AMOUNT APPROPRIATED UNDER THE BUREAU OF PENSIONS BY THE ACT OF MARCH 4, 1929, 45 STAT. 1588, FOR FINANCING THE LIABILITY OF THE UNITED STATES CREATED BY THE RETIREMENT ACTS FOR THE FISCAL YEAR 1930 IS $20,500,000. THIS AMOUNT SHOULD BE REDUCED BY $150,000 AND ONLY THE BALANCE OF $20,350,000 TAKEN FROM THE GENERAL FUND OF THE TREASURY AND PLACED TO THE CREDIT OF THE RETIREMENT FUND. UPON TRANSFER OF THE AMOUNT CHARGEABLE TO THE DISTRICT OF COLUMBIA, THE FULL AMOUNT APPROPRIATED WILL THEN HAVE BEEN PLACED TO THE CREDIT OF THE RETIREMENT FUND.