A-40656, FEBRUARY 18, 1932, 11 COMP. GEN. 313

A-40656: Feb 18, 1932

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ARE CHARGEABLE TO SUCH FUNDS AND NOT TO THE GENERAL ADMINISTRATION APPROPRIATION UNDER THE NAVY PARTMENT. 1932: THERE WAS SUBMITTED TO THIS OFFICE FOR PREAUDIT BUREAU OF YARDS AND DOCKS VOUCHER NO. 1. THE ERECTION OF WHICH WAS AUTHORIZED BY THE ACT OF FEBRUARY 12. THE VOUCHER WAS RETURNED TO THE BUREAU OF SUPPLIES AND ACCOUNTS BY PREAUDIT DIFFERENCE STATEMENT DATED JANUARY 18. IN WHICH THE FOLLOWING STATEMENTS ARE MADE: 2. THE GENERAL PURPOSE OF CONTRACT NOY-1319 IS TO PROVIDE ENGINEERING DATA REQUIRED BY THE BUREAU OF YARDS AND DOCKS TO ENABLE IT TO HAVE PREPARED PLANS AND SPECIFICATIONS PRELIMINARY TO THE CONSTRUCTION OF FOUNDATIONS FOR THE AUTHORIZED NAVAL HOSPITAL BUILDINGS AT PHILADELPHIA.

A-40656, FEBRUARY 18, 1932, 11 COMP. GEN. 313

APPROPRIATIONS - SPECIFIC VS. GENERAL - NAVY DEPARTMENT WHERE CONGRESS HAS DIRECTED THE USE OF SPECIFIC FUNDS FOR THE CONSTRUCTION OF CERTAIN NAVAL HOSPITALS, THE COSTS OF FOUNDATION BORINGS AND TESTS ON THE SITE OF THE PROPOSED BUILDINGS, PRELIMINARY TO DRAWING SPECIFICATIONS, ETC., FOR THE CONSTRUCTION OF THE BUILDINGS, PERFORMED UNDER CONTRACT, SUCH WORK BEING MADE NECESSARY BY REASON OF THE AUTHORIZED PROJECT, ARE CHARGEABLE TO SUCH FUNDS AND NOT TO THE GENERAL ADMINISTRATION APPROPRIATION UNDER THE NAVY PARTMENT,"MAINTENANCE, BUREAU OF YARDS AND DOCKS.'

COMPTROLLER GENERAL MCCARL TO THE SECRETARY OF THE NAVY, FEBRUARY 18, 1932:

THERE WAS SUBMITTED TO THIS OFFICE FOR PREAUDIT BUREAU OF YARDS AND DOCKS VOUCHER NO. 1, IN FAVOR OF TRIEST AND EARLE (INC.), APPROVED FOR PAYMENT UNDER THE APPROPRIATION "MAINTENANCE, BUREAU OF YARDS AND DOCKS, 1932," IN THE SUM OF $495, REPRESENTING THE FIRST PARTIAL PAYMENT UNDER CONTRACT NOY -1319, COVERING FOUNDATION BORINGS AND TESTS ON THE SITE OF THE PROPOSED NAVAL HOSPITAL BUILDINGS AT PHILADELPHIA, PA., THE ERECTION OF WHICH WAS AUTHORIZED BY THE ACT OF FEBRUARY 12, 1931, 46 STAT. 1091.

THE VOUCHER WAS RETURNED TO THE BUREAU OF SUPPLIES AND ACCOUNTS BY PREAUDIT DIFFERENCE STATEMENT DATED JANUARY 18, 1932, UPON THE THEORY THE NAVAL HOSPITAL FUND, AS AUTHORIZED BY THE ACT OF FEBRUARY 12, 1931, SHOULD BE CHARGED WITH THE AMOUNT OF THIS VOUCHER INSTEAD OF THE APPROPRIATION ADMINISTRATIVELY DESIGNATED. IN SUPPORT OF THE ADMINISTRATIVE ACTION IN THE MATTER THERE HAS BEEN ATTACHED TO THE VOUCHER 1ST INDORSEMENT OF THE BUREAU OF YARDS AND DOCKS DATED JANUARY 26, 1932, IN WHICH THE FOLLOWING STATEMENTS ARE MADE:

2. THE GENERAL PURPOSE OF CONTRACT NOY-1319 IS TO PROVIDE ENGINEERING DATA REQUIRED BY THE BUREAU OF YARDS AND DOCKS TO ENABLE IT TO HAVE PREPARED PLANS AND SPECIFICATIONS PRELIMINARY TO THE CONSTRUCTION OF FOUNDATIONS FOR THE AUTHORIZED NAVAL HOSPITAL BUILDINGS AT PHILADELPHIA. THE SUBJECT CONTRACT WORK SHOULD BE DIFFERENTIATED FROM THE CONTEMPLATED CONSTRUCTION WORK. THIS CONTRACT COVERS NO WORK OF THE LATTER CLASSIFICATION.

3. ARTICLE 481, NAVY REGULATIONS, PROVIDES THAT THE DUTIES OF THE BUREAU OF YARDS AND DOCKS SHALL COMPRISE THE DESIGN OF THE PUBLIC WORKS OF THE NAVY. THE APPROPRIATION "MAINTENANCE, BUREAU OF YARDS AND DOCKS," PROVIDES FOR THE LABOR AND MATERIALS NECESSARY FOR THE GENERAL MAINTENANCE OF THE ACTIVITIES AND PROPERTIES UNDER THE COGNIZANCE OF THE BUREAU. THE COLLECTION OF ENGINEERING DATA IS ONE OF THE ACTIVITIES OF THE BUREAU. THE CONTRACT WORK IS IN THE FIELD AND THE GENERAL FIELD APPROPRIATION IS, THEREFORE, APPLICABLE UNLESS THERE IS A MORE SPECIFIC APPROPRIATION FOR THE PARTICULAR WORK INVOLVED, I.E., THE SUBJECT CONTRACT WORK.

4. PUBLIC ACT NO. 620, 71ST CONGRESS, AUTHORIZES THE SECRETARY OF THE NAVY TO CONSTRUCT HOSPITAL BUILDINGS AT PHILADELPHIA AND PROVIDES THAT $100,000 TOWARDS THE "BUILDINGS, EQUIPMENT, ACCESSORIES, AND APPURTENANCES," SHALL BE EXPENDED FROM THE NAVAL HOSPITAL FUND. IT ALSO PROVIDES THAT THE "BUILDINGS, EQUIPMENT, ACCESSORIES, UTILITIES, AND APPURTENANCES" SHALL NOT COST IN EXCESS OF $3,000,000.

5. IN THE ACCOMPLISHMENT OF A PUBLIC WORKS PROJECT THERE ARE ALWAYS CERTAIN COSTS IN THE NATURE OF ADMINISTRATIVE OR OVERHEAD EXPENSES WHICH ARE CHARGED TO GENERAL APPROPRIATIONS, SUCH AS PAY OF OFFICER PERSONNEL, SALARIES OF CIVILIAN PERSONNEL, OFFICE SUPPLIES, ENGINEERING EQUIPMENT AND SUPPLIES, ETC. THE SUBJECT CONTRACT RAISES A QUESTION AS TO WHERE THE LINE SHALL BE DRAWN BETWEEN SUCH GENERAL EXPENSES AND THE COST OF THE AUTHORIZED PROJECT.

6. THE COLLECTION OF ORDINARY ENGINEERING DATA PRELIMINARY TO THE PREPARATION OF PLANS AND SPECIFICATIONS IN THIS CASE WAS BELIEVED TO FALL ON THE SIDE OF ROUTINE ADMINISTRATIVE WORK BY THE BUREAU RATHER THAN ON THE SIDE OF ACTUAL CONSTRUCTION WORK AND HENCE A MATTER TO BE HANDLED AND PAID FOR BY THE BUREAU OUT OF ITS REGULAR WORKING APPROPRIATION. IF THE BUREAU AHD HAD UNDER ITS CONTROL THE NECESSARY PERSONNEL, REGULARLY EMPLOYED, AND THE REQUISITE EQUIPMENT THE WORK WOULD HAVE BEEN ACCOMPLISHED AS A CHARGE AGAINST THE GENERAL APPROPRIATION. IT WAS CONSIDERED THAT THE ACCOMPLISHMENT OF THE WORK BY CONTRACT WOULD NOT AFFECT THE QUESTION OF THE APPROPRIATION INVOLVED.

7. AS THE ADMINISTRATIVE AGENCY CHARGED WITH THE APPLICATION OF THE APPROPRIATIONS INVOLVED THE BUREAU CONSIDERS THE CONTRACT OBLIGATION AS PROPERLY CHARGEABLE TO THE APPROPRIATION INDICATED AND RECOMMENDS THAT CERTIFICATION OF THE VOUCHER BE AGAIN REQUESTED.

WITH PARTICULAR REFERENCE TO THE STATEMENTS MADE IN PARAGRAPH 5, SUPRA, THIS OFFICE AGREES THAT THE COLLECTION OF ORDINARY ENGINEERING DATA PRELIMINARY TO THE PREPARATION OF THE PLANS AND SPECIFICATIONS FOR THE ACCOMPLISHMENT OF A PROJECT AUTHORIZED BY LAW, AS WELL AS OTHER ADMINISTRATIVE AND OVERHEAD EXPENSES INCIDENT TO THE ACCOMPLISHMENT OF THE AUTHORIZED PROJECT, ARE CHARGES PROPERLY TO BE BORNE BY THE GENERAL APPROPRIATION OF THE BUREAU OF YARDS AND DOCKS WHERE THE LABOR AND SERVICES ARE PERFORMED BY REGULAR EMPLOYEES OF THE BUREAU. THE SAME IS TRUE AS TO OFFICE SUPPLIES, ENGINEERING EQUIPMENT, ETC., IF NECESSARILY USED INCIDENT TO THE PERFORMANCE OF THE REGULAR ADMINISTRATIVE WORK OF THE BUREAU. THAT RULE, HOWEVER, IS NOT APPLICABLE WHERE THE WORK TO BE DONE, AS IN THE PRESENT CASE, PERTAINS ONLY TO THE PARTICULAR PROJECT FOR WHICH A SPECIFIC APPROPRIATION HAS BEEN MADE BY THE CONGRESS, AND IS NOT INVOLVED WITH THE GENERAL ADMINISTRATIVE WORK OF THE BUREAU BUT IS TO BE DONE UNDER A SEPARATE CONTRACT.

THE APPROPRIATION "MAINTENANCE, BUREAU OF YARDS AND DOCKS," AS MADE BY THE ACT OF FEBRUARY 28, 1931, 46 STAT. 1443, PROVIDES IN GENERAL:

FOR THE LABOR, MATERIALS, AND SUPPLIES NECESSARY, AS DETERMINED BY THE SECRETARY OF THE NAVY, FOR THE GENERAL MAINTENANCE OF THE ACTIVITIES AND PROPERTIES NOW OR HEREAFTER UNDER THE COGNIZANCE OF THE BUREAU OF YARDS AND DOCKS, INCLUDING ACCIDENT PREVENTION; * * *

IT SHOULD BE NOTED, THE GENERAL TERMS OF THIS APPROPRIATION MAKE THE FUNDS THEREUNDER AVAILABLE FOR THE MAINTENANCE OF EXISTING FACILITIES AND PROPERTIES AND IT APPEARS TO HAVE BEEN THE PRACTICE TO CONSIDER THAT, AS TO NEW PROJECTS, SPECIFIC APPROPRIATIONS TO COVER WOULD BE USED.

THE ACT OF FEBRUARY 12, 1931, PROVIDES IN SECTIONS 1 AND 3 AS FOLLOWS:

THAT THE SECRETARY OF THE NAVY IS HEREBY AUTHORIZED TO CONSTRUCT HOSPITAL BUILDINGS, AND TO PROVIDE EQUIPMENT, ACCESSORIES, UTILITIES, AND APPURTENANCES PERTAINING THERETO, ON LAND ALREADY ACQUIRED OR HEREBY AUTHORIZED TO BE ACQUIRED THEREFOR BY PURCHASE, GIFT, OR OTHERWISE, AT ON IN THE VICINITY OF PHILADELPHIA, PENNSYLVANIA, SUBJECT TO APPROPRIATION HEREAFTER MADE; THE LAND, IF PURCHASED, TO COST NOT IN EXCESS OF $200,000; AND THE BUILDINGS, EQUIPMENT, ACCESSORIES, UTILITIES, AND APPURTENANCES TO COST NOT IN EXCESS OF $3,000,000: PROVIDED, THAT OF THE ABOVE AMOUNTS $200,000 FOR THE PURCHASE OF LAND AND $100,000 FOR THE BUILDINGS, EQUIPMENT, ACCESSORIES, AND APPURTENANCES, IN ALL $300,000, SHALL BE EXPENDED FROM THE NAVAL HOSPITAL FUND.

SEC. 3. THE SECRETARY OF THE NAVY IS HEREBY AUTHORIZED TO EMPLOY, WHEN DEEMED BY HIM DESIRABLE OR ADVANTAGEOUS, BY CONTRACT OR OTHERWISE, OUTSIDE PROFESSIONAL OR TECHNICAL SERVICES OF PERSONS, FIRMS, OR CORPORATIONS, TO SUCH EXTENT AS HE MAY REQUIRE FOR THE PURPOSES OF THIS ACT, WITHOUT REFERENCE TO THE CLASSIFICATION ACT OF 1923, AS AMENDED, OR TO SECTION 3709, OF THE REVISED STATUTES OF THE UNITED STATES, IN ADDITION TO EMPLOYEES OTHERWISE AUTHORIZED, AND EXPENDITURES FOR SUCH PURPOSE SHALL BE MADE FROM THE NAVAL HOSPITAL FUND.

IT IS PROVIDED IN SPECIFIC TERMS BY THE ABOVE LAW THAT THE COST OF THE LAND, IF PURCHASED, SHOULD NOT EXCEED $200,000 AND THE COST OF THE BUILDINGS, EQUIPMENT, ACCESSORIES, UTILITIES, AND APPURTENANCES SHOULD NOT EXCEED $3,000,000. IT WAS THE EVIDENT INTENT OF THE LAW, PARTICULARLY UNDER SECTION 3, THAT THE FUNDS MADE AVAILABLE UNDER THE ACT SHOULD COVER ALL COSTS INCIDENT TO THE PROJECT AUTHORIZED. WHILE AS STATED IN THE COMMUNICATION OF THE BUREAU OF YARDS AND DOCKS QUOTED HEREIN, THE WORK COVERED BY THE CONTRACT HERE UNDER CONSIDERATION IS NOT A CONTRACT FOR THE CONSTRUCTION OF THE BUILDINGS OR EVEN FOR PROVIDING EQUIPMENT, ACCESSORIES, UTILITIES AND APPURTENANCES OF THE HOSPITAL BUILDINGS, IT IS NEVERTHELESS A PART OF THE PROJECT AUTHORIZED BY THE ACT, AND IT IS NECESSITATED SOLELY BY AND AS AN INCIDENT TO THE ACCOMPLISHMENT OF THE PURPOSE FOR WHICH THE ACT PROVIDES THAT THE NAVAL HOSPITAL FUND TO THE EXTENT OF $100,000 SHOULD BE USED. IT IS A WELL-SETTLED RULE OF APPROPRIATION CONSTRUCTION THAT WHEN A SPECIFIC APPROPRIATION HAS BEEN MADE FOR A PARTICULAR PURPOSE, APPROPRIATIONS MORE GENERAL IN TERMS CAN NOT BE USED FOR SUCH PURPOSE.

THE VOUCHER HERE UNDER CONSIDERATION IS RETURNED AND I HAVE TO ADVISE THAT PAYMENT THEREON UNDER THE APPROPRIATION,"MAINTENANCE, BUREAU OF YARDS AND DOCKS, 1932," IS NOT AUTHORIZED.