A-33140, SEPTEMBER 15, 1930, 10 COMP. GEN. 124

A-33140: Sep 15, 1930

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APPROPRIATIONS - TRANSFERS - DISPOSITION OF UNEXPENDED BALANCES WHERE BY TRANSFER APPROPRIATION WARRANT AN ADVANCE OF FUNDS IS MADE BY ONE DEPARTMENT TO ANOTHER UNDER THE PROVISIONS OF SECTION 7. ANY BALANCE THEREOF REMAINING UNEXPENDED FOR THE PURPOSE FOR WHICH TRANSFERRED IS FOR RETRANSFER BY TRANSFER APPROPRIATION WARRANT BACK TO THE APPROPRIATION UNDER WHICH ORIGINALLY ADVANCED. 000 OF THE WAR DEPARTMENT "CLOTHING AND EQUIPAGE" APPROPRIATION WAS TRANSFERRED AND MADE AVAILABLE TO THE DEPARTMENT OF JUSTICE FOR DIRECT EXPENDITURE BY THE LEAVENWORTH PENITENTIARY SHOE FACTORY FOR THE PURCHASE OF MATERIALS FOR USE IN THE MANUFACTURE OF 22. OF THE AMOUNT THUS TRANSFERRED THERE WAS EXPENDED $59.

A-33140, SEPTEMBER 15, 1930, 10 COMP. GEN. 124

APPROPRIATIONS - TRANSFERS - DISPOSITION OF UNEXPENDED BALANCES WHERE BY TRANSFER APPROPRIATION WARRANT AN ADVANCE OF FUNDS IS MADE BY ONE DEPARTMENT TO ANOTHER UNDER THE PROVISIONS OF SECTION 7, ACT OF MAY 21, 1920, 41 STAT. 613, FOR DIRECT EXPENDITURE, ANY BALANCE THEREOF REMAINING UNEXPENDED FOR THE PURPOSE FOR WHICH TRANSFERRED IS FOR RETRANSFER BY TRANSFER APPROPRIATION WARRANT BACK TO THE APPROPRIATION UNDER WHICH ORIGINALLY ADVANCED.

DECISION BY COMPTROLLER GENERAL MCCARL, SEPTEMBER 15, 1930:

THERE HAS BEEN SUBMITTED BY THE DEPARTMENT OF JUSTICE THE QUESTION OF WHETHER TRANSFER MAY BE MADE OF $81.76 FROM THE APPROPRIATION OF "CLOTHING AND EQUIPAGE, 1929, WAR TRANSFER TO JUSTICE ACT OF 5/21/20" TO "PRISON INDUSTRIES WORKING CAPITAL FUND, 1931, AND PRIOR YEARS.'

IT APPEARS THAT BY TRANSFER APPROPRIATION WARRANT NO. 33, DATED OCTOBER 8, 1928, UNDER SECTION 7 OF THE ACT OF MAY 21, 1920, 41 STAT. 613, $60,000 OF THE WAR DEPARTMENT "CLOTHING AND EQUIPAGE" APPROPRIATION WAS TRANSFERRED AND MADE AVAILABLE TO THE DEPARTMENT OF JUSTICE FOR DIRECT EXPENDITURE BY THE LEAVENWORTH PENITENTIARY SHOE FACTORY FOR THE PURCHASE OF MATERIALS FOR USE IN THE MANUFACTURE OF 22,000 PAIRS OF SHOES FOR THE PHILIPPINE SCOUTS UNDER CONTRACT W-669 QM-3357, DATED OCTOBER 18, 1928. OF THE AMOUNT THUS TRANSFERRED THERE WAS EXPENDED $59,918.24 FOR MATERIALS, LEAVING AN UNEXPENDED BALANCE OF $81.76.

THE CONTRACT PRICE FOR THE SHOES IS $105,600, AND IT HAS BEEN SUGGESTED THAT SINCE THE AMOUNT PAID, OR PROPOSED TO BE PAID, BY THE WAR DEPARTMENT TO THE PENITENTIARY UNDER THE CONTRACT IS ONLY ($105,600 ---$60,000) $45,600, THE UNEXPENDED BALANCE OF $81.76 SHOULD BE TRANSFERRED TO THE WORKING CAPITAL FUND OF THE PENITENTIARY. HOWEVER, THERE IS NO AUTHORITY OF LAW FOR SUCH A TRANSFER. THE UNEXPENDED BALANCE OF FUNDS TRANSFERRED UNDER THE ACT OF MAY 21, 1920, MUST BE RETRANSFERRED BACK TO THE APPROPRIATION FROM WHICH ORIGINALLY TRANSFERRED UNDER SAID ACT. SEE DECISION OF OCTOBER 29, 1925, A 11669.

IF ONLY $45,600 HAS BEEN PAID TO THE PENITENTIARY UNDER THE CONTRACT HERE INVOLVED, AND THE CONTRACT HAS BEEN SATISFACTORILY COMPLETED IN ACCORDANCE WITH ITS TERMS, THE UNPAID BALANCE OF $81.76 IS AUTHORIZED TO BE PAID BY THE WAR DEPARTMENT UNDER THE CLOTHING AND EQUIPAGE APPROPRIATION OBLIGATED BY THE CONTRACT.

THE PROPOSED TRANSFER MAY NOT BE MADE. SETTLEMENT ON THE BASIS HEREIN OUTLINED IS AUTHORIZED.