A-43067, JUNE 28, 1932, 11 COMP. GEN. 500

A-43067: Jun 28, 1932

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THE SALARIES OF GOVERNMENT INSPECTORS ENGAGED EXCLUSIVELY IN CONNECTION WITH PROJECTS THE CONTRACTS OF WHICH WERE LET DURING THE FISCAL YEAR FOR WHICH THE APPROPRIATION WAS PROVIDED. THE ROAD CONSTRUCTION WHICH IS NOW IN PROGRESS UNDER CONTRACTS ENTERED INTO DURING THE FISCAL YEAR 1932. IS TO CONTINUE DURING THE FISCAL YEAR 1933. THE APPROPRIATION ACT IN QUESTION IS AS FOLLOWS: FOR CONTINUING THE ESTABLISHMENT OF A NATIONAL MILITARY PARK TO BE KNOWN AS THE FREDERICKSBURG AND SPOTSYLVANIA COUNTY BATTLEFIELDS MEMORIAL. IS IN ACCORDANCE WITH THE PROVISIONS OF THE ACT APPROVED FEBRUARY 14. 000 IS HEREBY AUTHORIZED TO BE APPROPRIATED OUT OF ANY MONEY IN THE TREASURY NOT OTHERWISE APPROPRIATED.

A-43067, JUNE 28, 1932, 11 COMP. GEN. 500

APPROPRIATIONS - AVAILABILITY BEYOND FISCAL YEAR - PERSONAL SERVICES WHERE AN ACT AUTHORIZES EXPENDITURES FOR PERSONAL SERVICES IN CONNECTION WITH A CONSTRUCTION PROJECT TO BE PAID UNDER THE SAME APPROPRIATION AS THE CONSTRUCTION WORK, THE SALARIES OF GOVERNMENT INSPECTORS ENGAGED EXCLUSIVELY IN CONNECTION WITH PROJECTS THE CONTRACTS OF WHICH WERE LET DURING THE FISCAL YEAR FOR WHICH THE APPROPRIATION WAS PROVIDED, MAY BE CONTINUED TO BE PAID AFTER THE CLOSE OF THE FISCAL YEAR UNTIL THE PROJECT HAS BEEN COMPLETED.

COMPTROLLER GENERAL MCCARL TO THE SECRETARY OF WAR, JUNE 28, 1932:

THERE HAS BEEN RECEIVED YOUR REQUEST FOR DECISION OF THE QUESTION WHETHER THE COMPENSATION OF TWO TEMPORARY GOVERNMENT INSPECTORS OF ROAD CONSTRUCTION, FOR SERVICES RENDERED DURING THE FISCAL YEAR 1933, MAY BE CHARGED TO THE APPROPRIATION ITEM "FREDERICKSBURG AND SPOTSYLVANIA COUNTY BATTLEFIELDS MEMORIAL COMMISSION," APPEARING IN THE FISCAL YEAR 1932 APPROPRIATION ACT APPROVED FEBRUARY 23, 1931, 46 STAT. 1303. THE ROAD CONSTRUCTION WHICH IS NOW IN PROGRESS UNDER CONTRACTS ENTERED INTO DURING THE FISCAL YEAR 1932, IS TO CONTINUE DURING THE FISCAL YEAR 1933.

THE APPROPRIATION ACT IN QUESTION IS AS FOLLOWS:

FOR CONTINUING THE ESTABLISHMENT OF A NATIONAL MILITARY PARK TO BE KNOWN AS THE FREDERICKSBURG AND SPOTSYLVANIA COUNTY BATTLEFIELDS MEMORIAL, IS IN ACCORDANCE WITH THE PROVISIONS OF THE ACT APPROVED FEBRUARY 14, 1927 (U.S.C. SUPP. III, TITLE 16, SECS. 425-425J), INCLUDING THE MAINTENANCE, REPAIR, AND OPERATION OF ONE MOTOR PROPELLED PASSENGER-CARRYING VEHICLE, $215,970, OF WHICH $115,300 SHALL BE AVAILABLE IMMEDIATELY FOR THE CONSTRUCTION OF ROADS.

SECTION 11 OF THE ACT OF FEBRUARY 14, 1927, 44 STAT. 1094, MENTIONED IN THE ABOVE APPROPRIATION ITEM, PROVIDES AS FOLLOWS:

TO ENABLE THE SECRETARY OF WAR TO BEGIN TO CARRY OUT THE PROVISIONS OF THIS ACT, INCLUDING THE CONDEMNATION, PURCHASE, OR LEASE OF THE NECESSARY LANDS, SURVEYS, MAPS, MARKING THE BOUNDARIES OF THE PARK, OPENING, CONSTRUCTING, OR REPAIRING NECESSARY ROADS, PAY AND EXPENSES OF COMMISSIONERS, SALARIES FOR LABOR AND SERVICES, TRAVELING EXPENSES, SUPPLIES AND MATERIALS, THE SUM OF $50,000 IS HEREBY AUTHORIZED TO BE APPROPRIATED OUT OF ANY MONEY IN THE TREASURY NOT OTHERWISE APPROPRIATED, TO REMAIN AVAILABLE UNTIL EXPENDED, AND SUCH ADDITIONAL SUMS ARE HEREBY AUTHORIZED TO BE APPROPRIATED FROM TIME TO TIME AS MAY BE NECESSARY FOR THE COMPLETION OF THE PROJECT AND FOR THE PROPER MAINTENANCE OF SAID PARK. ALL DISBURSEMENTS UNDER THIS ACT SHALL BE ANNUALLY REPORTED BY THE SECRETARY OF WAR TO CONGRESS.

THE $50,000 AUTHORIZED TO BE APPROPRIATED WAS APPROPRIATED BY THE DEFICIENCY ACT OF DECEMBER 22, 1927, 45 STAT. 38, AND MADE AVAILABLE UNTIL JUNE 30, 1929, AND CONTINUED AND MADE AVAILABLE DURING THE FISCAL YEAR 1930 "FOR THE SAME RESPECTIVE PURPOSES," BY THE ACT OF MARCH 4, 1929, 45 STAT. 1666. THE ADDITIONAL ITEM IN THE ANNUAL APPROPRIATION ACT FOR THE FISCAL YEAR 1932, IS A FISCAL YEAR APPROPRIATION AND AVAILABLE DURING THE FISCAL YEAR 1933, TO THE EXTENT IT HAS BEEN OBLIGATED BY THE CONTRACTS ENTERED INTO BEFORE THE EXPIRATION OF THE FISCAL YEAR 1932.

THE GENERAL RULE IS THAT PERSONAL SERVICES OF GOVERNMENT EMPLOYEES, INCLUDING INSPECTORS OF CONSTRUCTION WORK IN PROGRESS AT THE CLOSE OF THE FISCAL YEAR, ARE PAYABLE ONLY UNDER THE APPROPRIATIONS FOR THE FISCAL YEAR IN WHICH THE SERVICES ARE RENDERED. 26 COMP. DEC. 4; 27 ID. 291; DECISION OF SEPTEMBER 1, 1925, A-11024, TO THE SECRETARY OF THE INTERIOR; AND 7 COMP. GEN. 153, 155.

HOWEVER, IN DECISION OF FEBRUARY 26, 1918, 24 COMP. DEC. 487, IT WAS HELD (QUOTING FROM THE SYLLABUS):

IN ACCORDANCE WITH THE WELL-KNOWN PRINCIPLE THAT FISCAL-YEAR APPROPRIATIONS ARE AVAILABLE BEYOND THE YEAR FOR WHICH MADE FOR THE COMPLETION OF CONTRACTS LAWFULLY MADE UNDER THEM, WHERE AN ACT PROVIDES THAT EXPENDITURES FOR THE SERVICES OF INSPECTORS AND OTHER EMPLOYEES OF THE DISTRICT OF COLUMBIA SHALL BE CHARGED TO THE APPROPRIATION FOR THE WORK UPON WHICH EMPLOYED, THE SERVICES OF SUCH EMPLOYEES, RENDERED AFTER THE CONCLUSION OF THE FISCAL YEAR IN CONNECTION WITH UNCOMPLETED CONTRACTS, ARE PROPERLY CHARGEABLE TO SUCH APPROPRIATIONS.

IN THE INSTANT CASE, SECTION 11 OF THE ACT OF FEBRUARY 14, 1927, ABOVE QUOTED, SPECIFICALLY MAKES THE ORIGINAL APPROPRIATION AVAILABLE FOR "SALARIES FOR LABOR AND SERVICES, TRAVELING EXPENSES," CLEARLY CONTEMPLATING THAT THE COMPENSATION AND EXPENSES OF NECESSARY GOVERNMENT PERSONNEL ENGAGED EXCLUSIVELY IN CONNECTION WITH THE PROJECTS AUTHORIZED TO BE CONSTRUCTED BY THE ACT, SHALL BE PAID UNDER THE SAME APPROPRIATION AS THE CONSTRUCTION WORK. THE ADDITIONAL ITEM IN THE FISCAL YEAR 1932 APPROPRIATION IS REQUIRED TO BE EXPENDED "IN ACCORDANCE WITH THE PROVISIONS OF THE ACT APPROVED FEBRUARY 14, 1927.' HENCE, THE PRINCIPLE STATED IN THE DECISION OF FEBRUARY 26, 1918, SUPRA, IS APPLICABLE HERE.