A-61818, APRIL 14, 1936, 15 COMP. GEN. 898

A-61818: Apr 14, 1936

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ARE FOR CHARGING TO APPROPRIATED FUNDS FOR THE FISCAL YEAR 1936. THE OBLIGATION RESULTING IN THE FILING OF THIS CLAIM WAS INCURRED DURING THE FISCAL YEAR 1934. AS A CONSEQUENCE AN ENCUMBRANCE WAS CREATED IN THE PROPER AMOUNT IN THE FUND ENTITLED . " WHICH AT THAT TIME WAS PROPERLY CHARGEABLE WITH THE EXPENDITURE IN QUESTION. IN LIEU OF THE FUND CITED AT THE TIME THE CLAIM WAS TRANSMITTED TO YOUR OFFICE FOR SETTLEMENT. WAS RECEIVED WHICH IN PART IS AS FOLLOWS: "THE APPROPRIATION REFERRED TO BY YOU WAS REPEALED BY SECTION 4 OF THE PERMANENT APPROPRIATION REPEAL ACT 1934. ACCORDINGLY THE ANNUAL APPROPRIATION FOR THE FISCAL YEAR 1936 WAS CHARGED IN THE SETTLEMENT. IN THIS CONNECTION YOUR ATTENTION IS INVITED TO DECISION OF THIS OFFICE DATED NOVEMBER 27.

A-61818, APRIL 14, 1936, 15 COMP. GEN. 898

PERMANENT APPROPRIATION REPEAL ACT, 1934 - AVAILABILITY OF INDEFINITE APPROPRIATIONS SUBSEQUENT TO JUNE 30, 1935 OBLIGATIONS INCURRED PRIOR TO JUNE 30, 1935, IN CONNECTION WITH INDEFINITE APPROPRIATION ACCOUNTS REPEALED EFFECTIVE JULY 1, 1935, BY SECTION 4 OF THE PERMANENT APPROPRIATION REPEAL ACT OF 1934, 48 STAT. 1227, MAY NOT BE PAID FROM SAID INDEFINITE APPROPRIATIONS AFTER JUNE 30, 1935, BUT ARE FOR CHARGING TO APPROPRIATED FUNDS FOR THE FISCAL YEAR 1936.

COMPTROLLER GENERAL MCCARL TO THE SECRETARY OF THE INTERIOR, APRIL 14, 1936:

CONSIDERATION HAS BEEN GIVEN YOUR LETTER OF JANUARY 27, 1936, AS FOLLOWS:

BY CERTIFICATE NO. 0379966 THE CLAIMS DIVISION OF YOUR OFFICE AUTHORIZED SETTLEMENT OF A CLAIM IN FAVOR OF THE PATTEN-BLINN LUMBER COMPANY IN THE AMOUNT OF $801.94 FROM THE FUND ENTITLED 56783: IMPROVEMENT AND MAINTENANCE, IRRIGATION SYSTEM, COLORADO RIVER RESERVATION, ARIZONA, RECEIPT LIMITATION, 1936.'

THE OBLIGATION RESULTING IN THE FILING OF THIS CLAIM WAS INCURRED DURING THE FISCAL YEAR 1934, AND AS A CONSEQUENCE AN ENCUMBRANCE WAS CREATED IN THE PROPER AMOUNT IN THE FUND ENTITLED ,MAINTENANCE, IRRIGATION SYSTEM, FUND," WHICH AT THAT TIME WAS PROPERLY CHARGEABLE WITH THE EXPENDITURE IN QUESTION. UPON RECEIPT OF THE ABOVE REFERRED TO CERTIFICATE AUTHORIZING AS IT DID SETTLEMENT FROM FUNDS APPROPRIATED BY CONGRESS SPECIFICALLY FOR THE FISCAL YEAR 1936, IN LIEU OF THE FUND CITED AT THE TIME THE CLAIM WAS TRANSMITTED TO YOUR OFFICE FOR SETTLEMENT, THE COMMISSIONER OF INDIAN AFFAIRS COMMUNICATED WITH YOUR CLAIMS DIVISION TO SECURE ADVICE AS TO THE REASON FOR AUTHORIZING SETTLEMENT FROM THE FUND CITED IN THE CERTIFICATE. UNDER DATE OF DECEMBER 24, 1935, REPLY (CLAIMS DIVISION RE-0475000 (1) (, WAS RECEIVED WHICH IN PART IS AS FOLLOWS:

"THE APPROPRIATION REFERRED TO BY YOU WAS REPEALED BY SECTION 4 OF THE PERMANENT APPROPRIATION REPEAL ACT 1934, APPROVED JUNE 26, 1934, 48 STAT. 1224-1236, WHICH SECTION CONTAINS NO PROVISION FOR THE PAYMENT OF CLAIMS OBLIGATED PRIOR TO JULY 1, 1935, AND ACCORDINGLY THE ANNUAL APPROPRIATION FOR THE FISCAL YEAR 1936 WAS CHARGED IN THE SETTLEMENT. IN THIS CONNECTION YOUR ATTENTION IS INVITED TO DECISION OF THIS OFFICE DATED NOVEMBER 27, 1935, A-65998.'

UNDER THE SAME DATE THE COMMISSIONER OF INDIAN AFFAIRS RECEIVED ANOTHER COMMUNICATION (AB 1 LW) FROM THE CHIEF, ACCOUNTING AND BOOKKEEPING DIVISION OF YOUR OFFICE REGARDING A SIMILAR SITUATION WHICH COMMUNICATION FOR CONVENIENCE IS QUOTED IN FULL:

"REFERENCE IS MADE TO REQUISITION FOR DISBURSING FUNDS NO. 4144, DATED DECEMBER 3, 1935, IN FAVOR OF G. F. ALLEN, CHIEF DISBURSING OFFICER, DIVISION OF DISBURSEMENT, TREASURY DEPARTMENT, FOR ADVANCES UNDER THE APPROPRIATION "5S786--- MAINTENANCE, IRRIGATION SYSTEM, FLATHEAD RESERVATION, MONTANA, ACT MAY 18, 1916, SPECIAL FUND," IN THE AMOUNT OF $3.10, AND UNDER THE APPROPRIATION ,5S796--- MAINTENANCE, POWER SYSTEM, FLATHEAD RESERVATION, MONTANA, ACT MAY 10, 1926, SPECIAL D," IN THE

"THE APPROPRIATIONS, SUPRA, ARE SUBJECT TO THE PROVISIONS OF SECTION 4 OF THE PERMANENT APPROPRIATION REPEAL ACT, 1934, APPROVED JUNE 26, 1934, WHICH PROVIDES IN PART:

" "EFFECTIVE JULY 1, 1935, * * * APPROPRIATIONS TO WHICH EXPENDITURES UNDER SUCH ACCOUNTS HAVE BEEN CHARGEABLE THERETOFORE ARE HEREBY REPEALED EFFECTIVE ON SUCH DATE, * * *"

"THE STATUTE MAKES UNLAWFUL THE USE OF THE FUNDS IN QUESTION UNLESS SUBSEQUENTLY DULY APPROPRIATED.

"THE DECISION TO WHICH REFERENCE IS MADE ON THE REQUISITION ABOVE MENTIONED HAS NO APPLICATION TO THE QUESTION UNDER CONSIDERATION BEING CONCERNED WHOLLY WITH A DETERMINATION AS TO WHETHER BALANCES IN THE IN THIS CONNECTION YOUR ATTENTION IS INVITED TO DECISION OF THIS OFFICE DATED NOVEMBER 27, 1935, A-65998.'

UNDER THE SAME DATE THE COMMISSIONER OF INDIAN AFFAIRS RECEIVED ANOTHER COMMUNICATION (AB 1 LW) FROM THE CHIEF, ACCOUNTING AND BOOKKEEPING DIVISION OF YOUR OFFICE REGARDING A SIMILAR SITUATION WHICH COMMUNICATION FOR CONVENIENCE IS QUOTED IN FULL:

"REFERENCE IS MADE TO REQUISITION FOR DISBURSING FUNDS NO. 4144, DATED DECEMBER 3, 1935, IN FAVOR OF G. F. ALLEN, CHIEF DISBURSING OFFICER, DIVISION OF DISBURSEMENT, TREASURY DEPARTMENT, FOR ADVANCES UNDER THE APPROPRIATION "5S786--- MAINTENANCE, IRRIGATION SYSTEM, FLATHEAD RESERVATION, MONTANA, ACT MAY 18, 1916, SPECIAL FUND," IN THE AMOUNT OF $3.10, AND UNDER THE APPROPRIATION ,5S796--- MAINTENANCE, POWER SYSTEM, FLATHEAD RESERVATION, MONTANA, ACT MAY 10, 1926, SPECIAL D," IN THE

"THE APPROPRIATIONS, SUPRA, ARE SUBJECT TO THE PROVISIONS OF SECTION 4 OF THE PERMANENT APPROPRIATION REPEAL ACT, 1934, APPROVED JUNE 26, 1934, WHICH PROVIDES IN PART:

" "EFFECTIVE JULY 1, 1935, * * * APPROPRIATIONS TO WHICH EXPENDITURES UNDER SUCH ACCOUNTS HAVE BEEN CHARGEABLE THERETOFORE ARE HEREBY REPEALED EFFECTIVE ON SUCH DATE, * * *"

"THE STATUTE MAKES UNLAWFUL THE USE OF THE FUNDS IN QUESTION UNLESS SUBSEQUENTLY DULY APPROPRIATED.

"THE DECISION TO WHICH REFERENCE IS MADE ON THE REQUISITION ABOVE MENTIONED HAS NO APPLICATION TO THE QUESTION UNDER CONSIDERATION BEING CONCERNED WHOLLY WITH A DETERMINATION AS TO WHETHER BALANCES IN THE FUNDS LISTED IN SECTION 4, O* THE ACT, SUPRA, MAY BE CONSIDERED AS RECEIPTS AND AS SUCH BE SUBSEQUENTLY REAPPROPRIATED.

"ACCORDINGLY, REQUISITION NO. 4144 MUST BE, AND IS, AGAIN RETURNED WITHOUT APPROVAL.'

ALTHOUGH THIS LETTER DOES NOT SO STATE, IT IS ASSUMED THAT IF SETTLEMENT OF THE OBLIGATIONS REPRESENTED BY THE AMOUNTS OF $3.10 AND $9.85, RESPECTIVELY, IS TO BE MADE AT ALL WITHOUT SECURING A SPECIFIC APPROPRIATION THEREFOR FROM CONGRESS, IT SHOULD BE MADE, IF THE SAME REASONING APPLIED BY THE CLAIMS DIVISION IN THE PATTEN-BLINN LUMBER COMPANY CLAIM IS FOLLOWED, FROM THE FUNDS APPROPRIATED BY CONGRESS FOR THE FLATHEAD INDIAN IRRIGATION PROJECT DURING THE FISCAL YEAR 1936.

IN ANALYZING THE ACTION OF THE CLAIMS DIVISION IN AUTHORIZING SETTLEMENT FROM THE FUND ENTITLED "56783: IMPROVEMENT AND MAINTENANCE, IRRIGATION SYSTEM, COLORADO RIVER RESERVATION, ARIZONA, RECEIPT LIMITATION, 1936," IT WOULD APPEAR THAT SUCH AUTHORIZATION IF FOLLOWED WOULD NOT ONLY VIOLATE THE SPIRIT*T OF THE PERMANENT APPROPRIATION REPEAL ACT, 1934, APPROVED JUNE 26, 1934 (48 STAT., 1224, ET SEQ.) BUT WOULD IN ADDITION BE IN DIRECT CONTRAVENTION OF ARTICLE I, SECTION 9 OF THE CONSTITUTION OF THE UNITED STATES, AND TITLE 31, SECTION 678, U.S.C. (SEE ALSO 7 COMP. GEN., 213.) THE ACT OF MAY 9, 1935 (PUBLIC, NO. 53, 74TH CONG.), UNDER WHICH THE FUND IN QUESTION CITED BY THE CLAIMS DIVISION, WAS AUTHORIZED, CONTAINED AN ITEM AS FOLLOWS:

"FOR IMPROVEMENT, OPERATION, AND MAINTENANCE OF THE PUMPING PLANTS AND IRRIGATION SYSTEM ON THE COLORADO RIVER INDIAN RESERVATION, ARIZONA, AS REIMBURSABLE, TOGETHER WITH $24,000 FROM WHICH AMOUNT EXPENDITURES SHALL NOT EXCEED THE AGGREGATE RECEIPTS COVERED INTO THE TREASURY IN ACCORDANCE WITH SECTION 4 OF THE PERMANENT APPROPRIATION REPEAL ACT, 1934.'

ALTHOUGH THIS APPROPRIATION WAS MADE FOR THE PURPOSE OF CARRYING ON WORK "MAINTENANCE, IRRIGATION SYSTEM, COLORADO RIVER RESERVATION, ARIZONA, ACT OF AUGUST 1, 1914, SPECIAL FUND," WHICH WAS REPEALED BY THE PERMANENT APPROPRIATION REPEAL ACT, IT WAS BASED ON CERTAIN SPECIFIC ESTIMATES OF THIS DEPARTMENT AS PRESENTED TO THE CONGRESS. THE ESTIMATES UPON WHICH THE CURRENT APPROPRIATION WAS BASED DID NOT PROVIDE OR ANTICIPATE THAT LEGITIMATE OBLIGATIONS INCURRED PRIOR TO JULY 1, 1935, WOULD BE MADE THEREFROM. THE SAME SITUATION PREVAILS WITH RESPECT TO ALL OTHER RECEIPT APPROPRIATIONS FOR THE INDIAN IRRIGATION SERVICE.

WHILE IT IS TRUE, AS POINTED OUT BY YOUR CLAIMS DIVISION, THAT SECTION 4 OF THE ACT DID NOT SPECIFICALLY MAKE PROVISION FOR PAYMENT OF OBLIGATIONS INCURRED PRIOR TO JULY 1, 1935, FROM THE FUNDS AFFECTED BY SECTION 4, THIS DEPARTMENT FEELS THAT THE INTERPRETATIONS BY YOUR OFFICE AS SET OUT ABOVE ARE ERRONEOUS TO THE EXTENT THAT THEY AFFECT ACTUAL MADE PRIOR TO THE DATE OF THE ACT AND REPRESENT OBLIGATIONS INCURRED DURING ANY PARTICULAR FISCAL YEAR PRIOR TO THE FISCAL YEAR 1936. A CURSORY EXAMINATION OF THE HEARINGS ON THE ACT DOES NOT INDICATE THAT CONSIDERATION WAS SPECIFICALLY GIVEN TO THE MATTER OF PAYMENT OF PRIOR INCURRED OBLIGATIONS AT LEAST INSOFAR AS THE FUNDS DESIGNATED IN SECTION 4 THEREOF ARE CONCERNED. YOUR DECISION OF NOVEMBER 27, 1935 (A-65998), ADDRESSED TO THE SECRETARY OF THE TREASURY DOES NOT APPEAR DIRECTLY IN POINT AS IT RELATES TO SECTION 5 OF THE ACT, WHICH SECTION BY IMPLICATION CAN BE CONSTRUED AS PROVIDING THAT ANY BALANCES IN THE FUNDS THEREIN DEALT WITH AND PROPERLY ENCUMBERED WOULD BE AVAILABLE FOR PAYMENT OF THE OBLIGATIONS THEREOF, THE INTENT BEING THAT ONLY UNOBLIGATED BALANCES WOULD BE COVERED INTO THE SURPLUS FUND OF THE TREASURY.

ON ACCOUNT OF THE APPARENTLY UNINTENTIONAL OMISSION OF SIMILAR LANGUAGE IN SECTION 4 AND THE OVERSIGHT OF OUR ADMINISTRATIVE OFFICIALS DURING THE HEARINGS ON THE LEGISLATION TO DISCUSS THE PROCEDURE TO BE FOLLOWED IN SETTLING PROPER OBLIGATIONS INCURRED PRIOR TO THE ENACTMENT THEREOF, IT IS NOT POSSIBLE TO STATE DEFINITELY THAT IT WAS THEIR UNDERSTANDING THAT THE OBLIGATED BALANCES AS OF JUNE 30, 1936, WOULD CONTINUE AVAILABLE FOR TO THAT TIME. YOU MAY BE ASSURED, HOWEVER, THAT IF AT THE TIME THE INTERPRETED AS IT HAS BEEN, APPROPRIATE RECOMMENDATION WOULD HAVE BEEN MADE FOR INCLUSION OF LANGUAGE WHICH WOULD AUTHORIZE PAYMENT OF ENCUMBERED PRIOR THERETO, OR ELSE THE ESTIMATES FOR THE FISCAL YEAR 1936 WOULD HAVE INCLUDED ITEMS FOR PAYMENT OF SUCH OBLIGATIONS WHICH UNDER THE ABOVE RULINGS OF YOUR OFFICE IS PROHIBITED. AS AN EXAMPLE OF THE EFFECT SUCH RULINGS HAVE ON THE OPERATIONS OF THE INDIAN IRRIGATION SERVICE WE QUOTE FOR CONVENIENCE A TELEGRAM JUST RECEIVED FROM A FIELD OFFICIAL.

"REFERENCE OFFICE LETTER TENTH RULING ON REPEAL ACT RESULTS IN DEDUCTION THIRTY-THREE HUNDRED DOLLARS FROM FUNDS HERETOFORE COUNTED ON AS AVAILABLE FOR OPERATION AND MAINTENANCE COLORADO RIVER PROJECT DURING FISCAL YEAR NINETEEN THIRTY-SIX. THIS DEDUCTION SO FAR DEPLETES FUNDS NOW AVAILABLE AS TO MAKE IT IMPOSSIBLE TO MEET DECEMBER OBLIGATIONS INCLUDING UNPAID LABOR BY EIGHT HUNDRED DOLLARS AND MAKES IT IMPOSSIBLE TO MEET JANUARY AND FEBRUARY OPERATION AND MAINTENANCE EXPENSES BY TWENTY-TWO HUNDRED DOLLARS. UNLESS THREE THOUSAND DOLLARS CAN BE MADE IMMEDIATELY AVAILABLE FOR PAYMENT OPERATION AND MAINTENANCE EXPENSES DECEMBER TO FEBRUARY, INCLUSIVE, IT SEEMS NECESSARY TO CLOSE DOWN PROJECT INCLUDING PUMPING PLANT AT ONCE OTHERWISE WE ARE INCURRING OBLIGATIONS WITHOUT FUNDS. PLEASE ADVISE AND AUTHORIZE DISCONTINUANCE OPERATION OF PUMPING PLANT IF CONSIDERED NECESSARY UNDER CIRCUMSTANCES.' BY THAT DIVISION OF YOUR OFFICE WHICH AUDITS AND CERTIFIES TRAFFIC VOUCHERS AND GOVERNMENT BILLS OF LADING FOR PAYMENT AS EVIDENCED IN ITS APPROVAL OF CERTAIN BILLS OF LADING FOR PAYMENT FROM AN APPROPRIATION WHICH THE CLAIMS DIVISION HOLDS HAS BEEN REVEALED, IS CORRECT. IN ONE SUCH INSTANCE INVOLVING G.B.L. NO. I 266,469 COVERING SHIPMENT OF SUPPLIES FROM SEATTLE TO WAPATO, WASHINGTON, WHICH MOVED FORWARD UNDER DATE OF JUNE 17, 1935, YOUR OFFICE CERTIFIED THAT PAYMENT OF THE AMOUNT INVOLVED, I.E., $2.03, COULD PROPERLY BE MADE FROM THE FUND ENTITLED "5S781.05: CONSTRUCTION, IRRIGATION SYSTEM, WAPATO PROJECT, WASHINGTON, ACT OF FEBRUARY 14, 1920, SPECIAL FUND.' IF THE ABOVE INTERPRETATION OF THE LEGISLATION BY THE CLAIMS DIVISION BE SUSTAINED, HOWEVER, PAYMENT OF THE AMOUNT IN QUESTION WOULD HAVE TO BE POSTPONED THEREFOR INASMUCH AS NO APPROPRIATION FROM COLLECTIONS FOR CONSTRUCTION WAS MADE BY CONGRESS FOR THE FISCAL YEAR 1936 FOR ANY OF THE PROJECTS UNDER THE INDIAN IRRIGATION SERVICE.

IN THIS CONNECTION REFERENCE IS HAD TO YOUR DECISION OF JULY 8, 1935 (A- 63015), WHICH IN EFFECT HOLDS THAT UNOBLIGATED BALANCES AS OF JUNE 30, 1935, IN CERTAIN OF THE FUNDS DEALT WITH BY SECTION 4 OF THE ACT MAY BE CONSIDERED AS RECEIPTS AND AS SUCH BE APPROPRIATED AND APPLIED TO THE THAT THE LANGUAGE OF SECTION 4 CONTAINED NO SPECIFIC REFERENCE WITH RESPECT TO THE DISPOSITION OF SUCH BALANCES. EVIDENTLY AT THAT TIME YOU WERE OF THE OPINION THAT THE OBLIGATED PORTIONS OF THE FUNDS IN QUESTION WOULD CONTINUE AVAILABLE AFTER JUNE 30, 1935, FOR SETTLEMENT OF THE

IN VIEW OF THE SITUATION AS EXPLAINED ABOVE, IT IS RESPECTFULLY REQUESTED THAT THIS ENTIRE MATTER BE RECONSIDERED AND THAT THIS DEPARTMENT BE ADVISED AS TO WHETHER OR NOT LIQUIDATION OF THE INSTANT AND OTHER OBLIGATIONS WHICH WERE INCURRED PRIOR TO JULY 1, 1935, SHOULD PROPERLY BE CERTIFIED FOR PAYMENT AND PAID FROM THE FUNDS TO WHICH THEY WERE CHARGEABLE AT THE TIME THE OBLIGATION WAS INCURRED. IT IS EVIDENT THAT UNLESS SUCH ACTION IS IMMEDIATELY AUTHORIZED THERE WILL BE IN A NUMBER OF INSTANCES A COMPLETE BREAKDOWN OF PROJECT OPERATIONS. 48 STAT. 1227, PROVIDES:

SEC. 4. (A) EFFECTIVE JULY 1, 1935, ALL RECEIPTS OF THE CHARACTER THERETOFORE CREDITED TO THE APPROPRIATION ACCOUNTS APPEARING ON THE BOOKS OF THE GOVERNMENT AND LISTED IN SUBSECTION (B) OF THIS SECTION SHALL BE DEPOSITED INTO THE TREASURY AS MISCELLANEOUS RECEIPTS, AND AMOUNTS EQUAL THERETO ARE AUTHORIZED TO BE APPROPRIATED ANNUALLY FROM THE GENERAL FUND OF THE TREASURY FOR THE SAME PURPOSES FOR WHICH SUCH RECEIPTS ARE NOW APPROPRIATED. APPROPRIATIONS TO WHICH EXPENDITURES UNDER SUCH ACCOUNTS DATE: PROVIDED, THAT IF THE TOTAL OF RECEIPTS FOR ANY ONE FISCAL YEAR FOR ANY OF THE FOREGOING PURPOSES UNDER THIS AUTHORITY IS GREATER THAN THE AMOUNTS APPROPRIATED FOR SUCH PURPOSE, SUCH EXCESS IS AUTHORIZED TO BE APPROPRIATED FOR THE FOLLOWING FISCAL YEAR. * * * * **

(13) MAINTENANCE, IRRIGATION SYSTEM (NAME OF PROJECT), ACT AUGUST 1, 1914. EFFECTIVE JULY 1, 1935, SO THAT ON AND AFTER THAT DATE THERE CEASED TO BE ANY INDEFINITE APPROPRIATION SUCH AS ITEM 13, SUPRA, AVAILABLE EITHER FOR OBLIGATION OR FOR PAYMENT OF OBLIGATIONS PREVIOUSLY INCURRED. INSTEAD THE SECTION PROVIDED FOR APPROPRIATIONS TO BE MADE FOR EXPENDITURES THERETOFORE CHARGEABLE TO THE INDEFINITE APPROPRIATION ACCOUNTS. IT APPEARS THAT PURSUANT TO SAID PROVISION OF SECTION 4 (A) ESTIMATES FOR SUCH EXPENDITURES WERE SUBMITTED AND APPROPRIATIONS WERE MADE SUCH AS THE ONE QUOTED IN YOUR LETTER, SUPRA, FOR IMPROVEMENT, OPERATION, AND MAINTENANCE OF THE PUMPING PLANT AND IRRIGATION SYSTEM ON THE COLORADO RIVER INDIAN RESERVATION, ARIZONA. THIS APPROPRIATION IS FOR $14,000 REIMBURSABLE "TOGETHER WITH $24,000 FROM WHICH AMOUNT EXPENDITURES SHALL NOT EXCEED THE AGGREGATE RECEIPTS COVERED INTO THE TREASURY IN ACCORDANCE

IN MY LETTER TO YOU OF JULY 8, 1935, RELATING TO THESE APPROPRIATIONS FOR THE FISCAL YEAR 1936 AND THE PROVISION OF SECTION 4, SUPRA, IT WAS STATED THAT IN VIEW OF THE FACT THAT SECTION 4 OF THE PERMANENT APPROPRIATION REPEAL ACT OF 1934 IN DIRECTING DISPOSITION OF THESE FUNDS MADE NO DISTINCTION BETWEEN RECEIPTS PRIOR TO JUNE 30, 1935, AND RECEIPTS THEREAFTER AND SPECIFICALLY PROVIDED THAT IF THE TOTAL OF THE RECEIPTS FOR ANY ONE FISCAL YEAR "IS GREATER THAN THE AMOUNT APPROPRIATED FOR SUCH PURPOSE, SUCH EXCESS IS AUTHORIZED TO BE APPROPRIATED FOR THE FOLLOWING FISCAL YEAR," THE AMOUNT SPECIFICALLY APPROPRIATED FOR ANY OF THE PROJECTS FOR THE FISCAL YEAR 1936 IS AVAILABLE FOR USE THEREON BUT ONLY TO THE EXTENT OF AMOUNTS COVERED INTO THE TREASURY FROM THE UNEXPENDED BALANCE ON JUNE 30, 1935, OF RECEIPTS FROM SUCH PROJECTS DURING THE FISCAL YEAR 1935, AND FROM RECEIPTS FROM SUCH PROJECTS DURING THE FISCAL YEAR 1936.

UNDER THIS CONSTRUCTION OF THE APPROPRIATIONS MADE FOR 1936, IT MUST BE READILY APPARENT THAT OBLIGATIONS INCURRED PRIOR TO JULY 1, 1935, MAY NO LONGER BE CHARGED TO THE INDEFINITE APPROPRIATION ACCOUNTS BUT ARE FOR CHARGING TO THE 1935 APPROPRIATIONS FOR THE REASON THAT THE UNEXPENDED BALANCE ON JUNE 30, 1935, BECOMES A RECEIPT FOR THE FISCAL YEAR 1936 AUTHORIZED TO BE EXPENDED DURING THAT FISCAL YEAR BY THE APPROPRIATION FOR 1936. THERE WAS NOTHING IN SAID DECISION OF JULY 5, 1935, AS SEEMS TO BE ADMINISTRATIVELY ASSUMED, THAT THE OBLIGATED PORTIONS OF THE FUNDS IN QUESTION WOULD CONTINUE AVAILABLE AFTER JUNE 30, 1935. SUCH UNEXPENDED BALANCES OF RECEIPTS FROM THE RESPECTIVE PROJECTS DURING THE FISCAL YEAR 1935 WERE AUTHORIZED BY THE CONGRESS TO BE EXPENDED UNDER THE APPROPRIATIONS FOR THE FISCAL YEAR 1936.

IT SHOULD BE READILY APPARENT FROM THE FOREGOING THAT THERE IS NEITHER INVOLVED A VIOLATION OF ARTICLE 1 OF SECTION 9 OF THE CONSTITUTION OF THE UNITED STATES NOR OF TITLE 31, SECTION 678, U.S.C. NOR ANY ATTEMPT TO WITHHOLD CONTRIBUTED FUNDS FOR PURPOSES OTHER THAN THOSE FOR WHICH THEY WERE CONTRIBUTED. WHILE OBLIGATIONS INCURRED PRIOR TO JUNE 30, 1935, WHICH WOULD HAVE BEEN CHARGEABLE TO INDEFINITE APPROPRIATION ACCOUNTS, REPEALED BY SECTION 4, SUPRA, MAY NO LONGER BE CHARGED AGAINST SUCH APPROPRIATION ACCOUNTS, SUCH OBLIGATIONS ARE CHARGEABLE AGAINST THE 1936 APPROPRIATION COMPOSED IN PART OF FUNDS RECEIVED PRIOR TO JUNE 30, 1935. IF THE AMOUNT WHICH HAS BEEN AUTHORIZED TO BE EXPENDED FOR THE FISCAL YEAR 1936 IS INSUFFICIENT, THE MATTER IS FOR BRINGING TO THE ATTENTION OF THE CONGRESS FOR SUCH LEGISLATION AS MAY BE NECESSARY TO REMEDY THE SITUATION.

THE VOUCHER WHICH YOU REFER TO AS HAVING BEEN CERTIFIED BY THIS OFFICE FOR PAYMENT FROM ONE OF THE INDEFINITE PERMANENT APPROPRIATIONS OFFICE AND INFORMAL INQUIRY OF YOUR DEPARTMENT FAILED TO SECURE INFORMATION WHETHER OR NOT PAYMENT HAS BEEN ACCOMPLISHED THEREON. HOWEVER, IF IT WAS CERTIFIED AFTER JULY 1, 1935, AS PAYABLE FROM THE REPEALED APPROPRIATION, SUCH ACTION WAS IN ERROR AND SHOULD NOT BE TAKEN AS PRECEDENT FOR SIMILAR ACTION IN OTHER CASES. THE DETAILS IN CONNECTION WITH SUCH VOUCHER SHOULD BE FURNISHED THIS OFFICE SO THAT A PROPER ADJUSTMENT OF THE ACCOUNTS MAY BE MADE.