A-69706, MARCH 16, 1936, 15 COMP. GEN. 802

A-69706: Mar 16, 1936

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THERE IS NO AUTHORITY FOR CHARGING SAID FUNDS WITH THE COST OF A NICKEL SILVER PLAQUE. NOR WOULD SAID APPROPRIATION HAVE BEEN AVAILABLE THEREFOR HAD THE PERIOD OF AVAILABILITY NOT EXPIRED. 1936: THERE IS FOR CONSIDERATION PREAUDIT VOUCHER. IT APPEARS THAT THE VOUCHER AS ORIGINALLY SUBMITTED WAS ADMINISTRATIVELY APPROVED FOR PAYMENT UNDER THE APPROPRIATION "SALARIES AND EXPENSES. IT WAS RETURNED WITHOUT CERTIFICATION FOR THE REASON THAT SAID APPROPRIATION WAS NOT AVAILABLE FOR SUCH A PURCHASE. IT WAS RESUBMITTED BY THE DIVISION OF ACCOUNTS. " AND WAS AGAIN RETURNED WITHOUT CERTIFICATION DECEMBER 13. FOR THE REASON THAT THE PROPOSED APPROPRIATION WAS NOT AVAILABLE FOR AN EXPENSE INCURRED DURING THE FISCAL YEAR 1936.

A-69706, MARCH 16, 1936, 15 COMP. GEN. 802

EXHIBITS - CHICAGO WORLD'S FAIR - AVAILABILITY OF APPROPRIATION FOR REPLACEMENT OF PLASTER PLAQUE THE AVAILABILITY OF FUNDS APPROPRIATED FOR THE PARTICIPATION OF THE UNITED STATES IN A CENTURY OF PROGRESS HAVING BEEN LIMITED TO JUNE 30, 1935, THERE IS NO AUTHORITY FOR CHARGING SAID FUNDS WITH THE COST OF A NICKEL SILVER PLAQUE, CONTRACTED FOR SUBSEQUENT TO THE LIMITATION PERIOD, TO REPLACE A PLASTER PLAQUE USED AT THE CENTURY OF PROGRESS EXPOSITION, NOR WOULD SAID APPROPRIATION HAVE BEEN AVAILABLE THEREFOR HAD THE PERIOD OF AVAILABILITY NOT EXPIRED, THE PURCHASE NOT BEING FOR A PRESENT NEED, AND NOT BEING CONNECTED WITH SAID EXPOSITION OR THE RETURN OR RESTORATION OF ANY PROPERTY EXHIBITED THERE.

DECISION BY ACTING COMPTROLLER GENERAL ELLIOTT, MARCH 16, 1936:

THERE IS FOR CONSIDERATION PREAUDIT VOUCHER, APPROVED BY THE ACTING ASSISTANT DIRECTOR, FEDERAL BUREAU OF INVESTIGATION, DEPARTMENT OF JUSTICE, FOR PAYMENT TO LAMB SEAL AND STENCIL CO., IN THE AMOUNT OF $185, UNDER THE APPROPRIATION,"CHICAGO WORLD'S FAIR, CENTENNIAL CELEBRATION, 1934-35," FOR ONE NICKEL-SILVER PLAQUE, BEARING THE SEAL OF THE DEPARTMENT OF JUSTICE, FURNISHED UNDER PROPOSAL ACCEPTED SEPTEMBER 18, 1935, TO REPLACE A PLASTER PLAQUE USED AT THE CENTURY OF PROGRESS EXPOSITION AT CHICAGO.

IT APPEARS THAT THE VOUCHER AS ORIGINALLY SUBMITTED WAS ADMINISTRATIVELY APPROVED FOR PAYMENT UNDER THE APPROPRIATION "SALARIES AND EXPENSES, FEDERAL BUREAU OF INVESTIGATION, DEPARTMENT OF JUSTICE, 1936.' IT WAS RETURNED WITHOUT CERTIFICATION FOR THE REASON THAT SAID APPROPRIATION WAS NOT AVAILABLE FOR SUCH A PURCHASE. IT WAS RESUBMITTED BY THE DIVISION OF ACCOUNTS, SCHEDULE P.A.-188, ON DECEMBER 5, 1935, WITH RECOMMENDATION FOR PAYMENT UNDER THE APPROPRIATION "CHICAGO WORLD'S FAIR, CENTENNIAL CELEBRATION, 1934-35," AND WAS AGAIN RETURNED WITHOUT CERTIFICATION DECEMBER 13, 1935, FOR THE REASON THAT THE PROPOSED APPROPRIATION WAS NOT AVAILABLE FOR AN EXPENSE INCURRED DURING THE FISCAL YEAR 1936.

IT WAS AGAIN RESUBMITTED DECEMBER 21, SUPPORTED BY THE FOLLOWING MEMORANDUM OF DECEMBER 18, 1935, FROM THE DIRECTOR, FEDERAL BUREAU OF INVESTIGATION:

REFERENCE IS MADE TO THE ATTACHED VOUCHER MADE PAYABLE TO THE LAMB SEAL AND STENCIL COMPANY IN THE AMOUNT OF $185 FOR THE MANUFACTURE OF A NICKEL SILVER PLAQUE, SUCH CHARGE TO BE PAID FROM THE APPROPRIATION OF THE CHICAGO WORLD'S FAIR.

IT IS NOTED THAT THE GENERAL ACCOUNTING OFFICE HAS RETURNED THIS VOUCHER WITHOUT CERTIFICATION, STATING THAT THE APPROPRIATION FOR THE CHICAGO WORLD'S FAIR EXPIRED JUNE 30, 1935, AND IS NOT AVAILABLE FOR THE PAYMENT OF AN EXPENSE INCURRED DURING THE FISCAL YEAR 1936.

WITH REFERENCE TO THE DECISION OF THE COMPTROLLER GENERAL, YOUR ATTENTION IS INVITED TO HIS DECISION A-59902 CONCERNING THE UNEXPENDED BALANCE OF MONEYS APPROPRIATED FOR THE CHICAGO WORLD'S FAIR CENTENNIAL CELEBRATION. IT IS NOTED THAT IN THIS DECISION HE STATES: "THE ACT OF MAY 21, 1934, 48 STAT. 785, PROVIDED FOR THE CONTINUATION OF FEDERAL PARTICIPATION IN SAID CELEBRATION DURING THE YEAR 1934, AND THE ACT OF JUNE 19, 1934, 48 STAT. 1025, MADE AVAILABLE THE UNEXPENDED BALANCES OF THE APPROPRIATIONS MADE THEREFOR UNTIL JUNE 30, 1935.'

IMMEDIATELY FOLLOWING THIS QUOTATION THERE IS QUOTED FROM SECTION 4 OF THE ACT OF FEBRUARY 8, 1932, THE FACT THAT "AT THE CLOSE OF THE EXPOSITION, OR WHEN THE CONNECTION OF THE GOVERNMENT OF THE UNITED STATES THEREWITH CEASES, THE COMMISSIONER SHALL CAUSE ALL SUCH PROPERTY TO BE RETURNED TO THE RESPECTIVE DEPARTMENTS AND BRANCHES FROM WHICH TAKEN, AND ANY EXPENSES INCIDENT TO THE RESTORATION OF SUCH PROPERTY TO A CONDITION WHICH WILL PERMIT ITS USE AT SUBSEQUENT EXPOSITIONS AND FAIRS, AND FOR THE CONTINUED EMPLOYMENT OF PERSONNEL NECESSARY TO CLOSE OUT THE FISCAL AND OTHER RECORDS AND PREPARE THE REQUIRED REPORTS OF THE PARTICIPATING ORGANIZATIONS, MAY BE PAID FROM THE APPROPRIATION PROVIDED: * * *"

HE QUOTES FURTHER,"SAID ACT FURTHER AUTHORIZED THE USE OF THE REMAINDER OF THE APPROPRIATION, AFTER THE EXPENDITURE OF A FIXED SUM FOR BUILDINGS AND RENTALS, ETC., "FOR THE SELECTION, PURCHASE, PREPARATION, ASSEMBLING, TRANSPORTATION, INSTALLATION, ARRANGEMENT, SAFEKEEPING, EXHIBITION, DEMONSTRATION, AND RETURN OF SUCH ARTICLES AND MATERIALS AS THE COMMISSION MAY DECIDE SHALL BE INCLUDED IN SUCH GOVERNMENT EXHIBITS.'"

IN CLOSING HE STATES,"IN VIEW OF THE SPECIFIC LANGUAGE CONTAINED IN SAID ACT, THE UNEXPENDED BALANCE OF THE APPROPRIATION IN QUESTION IS AVAILABLE FOR THE COST OF REVISING AND RESTORING THE EXHIBITS TO A CONDITION WHICH WILL PERMIT THEIR USE AT SUBSEQUENT EXPOSITIONS AND FAIRS, AND THE PROPOSED ALLOTMENT TO THE SECRETARY OF AGRICULTURE FOR THAT PURPOSE IS AUTHORIZED.'

FROM THE WORDING OF HIS DECISION IT APPEARS THAT THE BALANCE OF THIS APPROPRIATION IN THE AMOUNT OF $1,200 WAS ALLOTTED FOR THE BRINGING UP TO DATE OF THIS BUREAU'S CHICAGO WORLD'S FAIR EXHIBIT AND IS AVAILABLE FOR SUCH CHARGES AT THIS DATE, AND REMAINS AVAILABLE UNTIL SUCH TIME AS IT IS ENTIRELY EXPENDED.

IN VIEW OF THE FACT THAT THE VOUCHER IN QUESTION IS THE RESULT OF WORK DONE TOWARD BRINGING PART OF THIS BUREAU'S CHICAGO WORLD'S FAIR EXHIBIT UP TO DATE AND IN FURTHER VIEW OF THE FACT THAT NO MENTION IS MADE IN THE COMPTROLLER GENERAL'S DECISION REGARDING THE TERMINATION DATE FOR POSSIBLE RENOVATIONS TO THE EXHIBIT, IT IS SUGGESTED THAT THIS VOUCHER BE RETURNED TO THE GENERAL ACCOUNTING OFFICE WITH THE REQUEST THAT IT BE CERTIFIED FOR PAYMENT.

THE ACT OF FEBRUARY 8, 1932, 47 STAT. 39, WHICH AUTHORIZED THE PARTICIPATION OF THE UNITED STATES IN THE CHICAGO WORLD'S FAIR CENTENNIAL CELEBRATION, PROVIDES, IN PERTINENT PART, AS OLLOWS:

SEC. 4. * * * AT THE CLOSE OF THE EXPOSITION, OR WHEN THE CONNECTION OF THE GOVERNMENT OF THE UNITED STATES THEREWITH CEASES, THE COMMISSIONER SHALL CAUSE ALL SUCH PROPERTY TO BE RETURNED TO THE RESPECTIVE DEPARTMENTS AND BRANCHES FROM WHICH TAKEN, AND ANY EXPENSES INCIDENT TO THE RESTORATION OF SUCH PROPERTY TO A CONDITION WHICH WILL PERMIT ITS USE AT SUBSEQUENT EXPOSITIONS AND FAIRS, AND FOR THE CONTINUED EMPLOYMENT OF PERSONNEL NECESSARY TO CLOSE OUT THE FISCAL AND OTHER RECORDS AND PREPARE THE REQUIRED REPORTS OF THE PARTICIPATING ORGANIZATIONS, MAY BE PAID FROM THE APPROPRIATION PROVIDED; AND IF THE RETURN OF SUCH PROPERTY IS NOT PRACTICABLE, HE MAY, WITH THE CONSENT OF THE DEPARTMENT OR BRANCH FROM WHICH IT WAS TAKEN, MAKE SUCH DISPOSITION THEREOF AS HE MAY DEEM ADVISABLE AND ACCOUNT THEREFOR.

SEC. 5. THE SUM OF $1,000,000 IS HEREBY AUTHORIZED TO BE APPROPRIATED, OUT OF ANY MONEY IN THE TREASURY NOT OTHERWISE APPROPRIATED, TO REMAIN AVAILABLE UNTIL EXPENDED, OF WHICH SUM NOT TO EXCEED THE SUM OF $550,000 MAY BE EXPENDED FOR THE ERECTION OF SUCH BUILDING OR GROUP OF BUILDINGS, AND/OR FOR THE RENTAL OF SUCH SPACE, AS THE COMMISSION MAY DEEM ADEQUATE TO CARRY OUT EFFECTIVELY THE PROVISIONS OF THIS RESOLUTION; * * * THE REMAINING PORTION OF THE APPROPRIATION AUTHORIZED UNDER THIS RESOLUTION SHALL BE AVAILABLE FOR THE SELECTION, PURCHASE, PREPARATION, ASSEMBLING, TRANSPORTATION, INSTALLATION, ARRANGEMENT, SAFEKEEPING, EXHIBITION, DEMONSTRATION, AND RETURN OF SUCH ARTICLES AND MATERIALS AS THE COMMISSION MAY DECIDE SHALL BE INCLUDED IN SUCH GOVERNMENT EXHIBIT AND IN THE EXHIBITS OF A CENTURY OF PROGRESS (THE CHICAGO WORLD'S FAIR CENTENNIAL CELEBRATION); * * * AND PROVIDED FURTHER, THAT THE COMMISSION OR ITS DELEGATED REPRESENTATIVE MAY AUTHORIZE THE ALLOTMENT OF FUNDS TO ANY EXECUTIVE DEPARTMENT, INDEPENDENT OFFICE, OR ESTABLISHMENT OF THE GOVERNMENT WITH THE CONSENT OF THE HEADS THEREOF FOR DIRECT EXPENDITURE BY SAID EXECUTIVE DEPARTMENT, INDEPENDENT OFFICE, OR ESTABLISHMENT FOR THE PURPOSE OF DEFRAYING ANY EXPENDITURE WHICH MAY BE INCURRED BY SAID EXECUTIVE DEPARTMENT, INDEPENDENT OFFICE, OR ESTABLISHMENT IN EXECUTING THE DUTIES AND FUNCTIONS DELEGATED TO SAID OFFICE BY THE COMMISSION; AND ALL ACCOUNTS AND VOUCHERS COVERING EXPENDITURES UNDER THESE APPROPRIATIONS SHALL BE APPROVED BY THE COMMISSIONER OR SUCH ASSISTANTS AS HE MAY DELEGATE, EXCEPT FOR SUCH ALLOTMENTS AS MAY BE MADE TO THE VARIOUS EXECUTIVE DEPARTMENTS AND ESTABLISHMENTS FOR DIRECT EXPENDITURE; BUT THESE PROVISIONS SHALL NOT BE CONSTRUED TO WAIVE THE SUBMISSION OF ACCOUNTS AND VOUCHERS TO THE GENERAL ACCOUNTING OFFICE FOR AUDIT OR PERMIT ANY OBLIGATIONS TO BE INCURRED IN EXCESS OF THE AMOUNT AUTHORIZED TO BE APPROPRIATED: * * *.

THE ACT OF JULY 7, 1932, 47 STAT. 645, APPROPRIATED $1,000,000 FOR CARRYING INTO EFFECT THE PROVISIONS OF THE ACT OF FEBRUARY 8, 1932, SUPRA, AUTHORIZING THE PARTICIPATION OF THE UNITED STATES IN A CENTURY OF PROGRESS "AND FOR EACH AND EVERY OBJECT THEREOF" TO REMAIN AVAILABLE UNTIL JUNE 30, 1934. SECTION 3 OF THE ACT OF MAY 21, 1934, 48 STAT. 785, WHICH PROVIDED FOR THE CONTINUATION OF FEDERAL PARTICIPATION IN THE SAID CELEBRATION DURING THE YEAR 1934, PROVIDED:

IN ADDITION TO THE SUM OF $1,000,000 AUTHORIZED BY THE AFORESAID ACT TO BE APPROPRIATED FOR THE PARTICIPATION OF THE UNITED STATES IN A CENTURY OF PROGRESS (THE CHICAGO WORLD'S FAIR CENTENNIAL CELEBRATION) AND APPROPRIATED UNDER SECTION 2 OF THE ACT ENTITLED "AN ACT MAKING APPROPRIATIONS FOR THE DEPARTMENT OF AGRICULTURE FOR THE FISCAL YEAR ENDING JUNE 30, 1933, AND FOR OTHER POSES," APPROVED JULY 7, 1932, THERE IS HEREBY AUTHORIZED TO BE APPROPRIATED THE SUM OF $200,000.

THE ACT OF JUNE 19, 1934, 48 STAT. 1025, PROVIDED:

FOR THE PURPOSE OF CARRYING INTO EFFECT THE PROVISIONS OF THE ACT ENTITLED "AN ACT TO AMEND AN ACT ENTITLED "AN ACT PROVIDING FOR THE PARTICIPATION OF THE UNITED STATES IN A CENTURY OF PROGRESS (THE CHICAGO WORLD'S FAIR CENTENNIAL CELEBRATION) TO BE HELD AT CHICAGO, ILLINOIS, IN 1933, AUTHORIZING AN APPROPRIATION THEREFOR, AND FOR OTHER PURPOSES," APPROVED FEBRUARY 8, 1932, TO PROVIDE FOR PARTICIPATION IN A CENTURY OF PROGRESS IN 1934, TO AUTHORIZE AN APPROPRIATION THEREFOR, AND FOR OTHER PURPOSES," APPROVED MAY 21, 1934, AND FOR EACH AND EVERY OBJECT AUTHORIZED BY SAID ACT, INCLUDING TRAVEL EXPENSES, AND SUBSISTENCE AT NOT TO EXCEED $5 PER DAY, $175,000, TOGETHER WITH THE UNEXPENDED BALANCE OF THE APPROPRIATION FOR THE CHICAGO WORLD'S FAIR CENTENNIAL CELEBRATION HELD IN 1933 AS CONTAINED IN THE ACT MAKING APPROPRIATIONS FOR THE DEPARTMENT OF AGRICULTURE FOR THE FISCAL YEAR 1933, TO REMAIN AVAILABLE UNTIL JUNE 30, 1935.

IT IS TO BE OBSERVED THAT THE ACTS OF FEBRUARY 8, 1932, AND MAY 21, 1934, SUPRA, AUTHORIZE, IN EACH INSTANCE, AN APPROPRIATION, BUT NEITHER ACT DECLARES AN APPROPRIATION TO BE MADE. IN OTHER WORDS, EACH OF SAID ACTS IS AN AUTHORIZATION ACT AS DISTINGUISHED FROM AN APPROPRIATION ACT. SEE 4 COMP. GEN. 219 AND AUTHORITIES CITED THEREIN.

ACCORDINGLY, THE ACT, AS AMENDED, APPROPRIATING FUNDS FOR THE PARTICIPATION OF THE UNITED STATES IN A CENTURY OF PROGRESS HAVING LIMITED THE AVAILABILITY OF SUCH FUNDS TO JUNE 30, 1935, THERE IS NO PROPER BASIS FOR NOW CHARGING SAID FUNDS WITH ANY EXPENDITURE INCURRED AFTER JUNE 30, 1935. FURTHERMORE, THE PURCHASE OF THIS NEW PLAQUE HAD NOTHING TO DO WITH THE CHICAGO EXHIBITION OR WITH THE RETURN OR RESTORATION OF ANY PROPERTY EXHIBITED THEREAT. APPARENTLY, THERE WAS NO PRESENT NEED FOR THE NEW PLAQUE--- IT HAVING BEEN PURCHASED MERELY ON THE ASSUMPTION THAT THERE MIGHT BE SOME FUTURE EXPOSITION AT WHICH IT MIGHT BE DESIRABLE TO EXHIBIT IT. MANIFESTLY, THE UNEXPENDED BALANCE OF THE APPROPRIATION FOR A CENTURY OF PROGRESS WOULD NOT BE AVAILABLE FOR SUCH A PURPOSE EVEN IF ITS PERIOD OF AVAILABILITY HAD NOT EXPIRED.

THIS CONCLUSION IS NOT IN CONFLICT WITH DECISION OF FEBRUARY 13, 1935, A- 59902, TO WHICH REFERENCE IS MADE IN THE ABOVE-QUOTED MEMORANDUM. SAID DECISION APPROVED A PROPOSED ALLOTMENT TO THE SECRETARY OF AGRICULTURE FOR REVISING AND RESTORING EXHIBITS, BUT IT DID NOT EVEN PURPORT TO AUTHORIZE OR APPROVE AN EXPENDITURE UNDER SAID ALLOTMENT AFTER JUNE 30, 1935.

ACCORDINGLY, PAYMENT ON THE VOUCHER NOT BEING AUTHORIZED, SAID VOUCHER WILL BE RETAINED AS PART OF THE FILES OF THIS OFFICE.