A-78463, AUGUST 28, 1936, 16 COMP. GEN. 195

A-78463: Aug 28, 1936

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AMOUNTS COLLECTED TO REIMBURSE THE GOVERNMENT FOR EXPENDITURES PREVIOUSLY MADE ARE FOR COVERING INTO THE TREASURY AS MISCELLANEOUS RECEIPTS. AS FOLLOWS: IN SEC. 77 (11) OF THE BANKRUPTCY ACT AS AMENDED THE INTERSTATE COMMERCE COMMISSION IS REQUIRED TO PERFORM CERTAIN DUTIES THEREIN ENUMERATED. THE EXPENSE OF WHICH IS TO BE BORNE FINALLY BY THE CARRIERS INVOLVED. THE COMMISSION RESPECTFULLY REQUESTS A RULING BY YOU CONCERNING ITS RIGHT TO USE FOR PAYMENT OF EXPENSES CONNECTED WITH OTHER DUTIES TO BE PERFORMED BY IT UNDER THE INTERSTATE COMMERCE ACT THE SUMS OF MONEY WHICH ARE TO BE PAID BY THE CARRIERS AS PROVIDED IN THE PARAGRAPH MENTIONED. THE FULL TEXT OF WHICH IS AS FOLLOWS: "THE COMMISSION MAY DIRECT SUCH OF ITS AGENCIES AS IT MAY DESIGNATE TO FILE IN THE PROCEEDINGS BEFORE THE COMMISSION A REPORT AND ADDITIONAL OR SUPPLEMENTAL REPORTS AT SUCH TIME OR TIMES AS THE COMMISSION SHALL DESIGNATE.

A-78463, AUGUST 28, 1936, 16 COMP. GEN. 195

INTERSTATE COMMERCE COMMISSION - USE OF COLLECTIONS FROM OUTSIDE SOURCES FOR SERVICES PERFORMED - BANKRUPTCY ACT FUNDS COLLECTED FROM CARRIERS UNDER SECTION 77 (11) OF THE BANKRUPTCY ACT, AS AMENDED, 49 STAT. 916, MAY NOT BE USED FOR PAYMENT OF EXPENSES CONNECTED WITH DUTIES TO BE PERFORMED BY THE INTERSTATE COMMERCE COMMISSION UNDER THE INTERSTATE COMMERCE ACT, SUCH USE OPERATING IN EFFECT AS A REIMBURSEMENT OF THE APPROPRIATION OTHERWISE CHARGEABLE WITH SUCH EXPENSES, AND BEING CONTRARY TO THE RULE THAT, IN THE ABSENCE OF STATUTORY PROVISION OTHERWISE, AMOUNTS COLLECTED TO REIMBURSE THE GOVERNMENT FOR EXPENDITURES PREVIOUSLY MADE ARE FOR COVERING INTO THE TREASURY AS MISCELLANEOUS RECEIPTS.

ACTING COMPTROLLER GENERAL ELLIOTT TO THE CHAIRMAN, INTERSTATE COMMERCE COMMISSION, AUGUST 28, 1936:

THERE HAS BEEN RECEIVED YOUR LETTER OF JULY 13, 1936, AS FOLLOWS:

IN SEC. 77 (11) OF THE BANKRUPTCY ACT AS AMENDED THE INTERSTATE COMMERCE COMMISSION IS REQUIRED TO PERFORM CERTAIN DUTIES THEREIN ENUMERATED, THE EXPENSE OF WHICH IS TO BE BORNE FINALLY BY THE CARRIERS INVOLVED. AS AN INITIAL MATTER, HOWEVER, MONIES TO PAY THE EXPENSES OF THE DUTIES SO TO BE PERFORMED BY THE COMMISSION MUST BE TAKEN FROM THE COMMISSION'S OWN APPROPRIATION; AND, SINCE NO SPECIFIC APPROPRIATION FOR PAYMENT OF SUCH EXPENSES HAS BEEN MADE BY THE CONGRESS, THE COMMISSION RESPECTFULLY REQUESTS A RULING BY YOU CONCERNING ITS RIGHT TO USE FOR PAYMENT OF EXPENSES CONNECTED WITH OTHER DUTIES TO BE PERFORMED BY IT UNDER THE INTERSTATE COMMERCE ACT THE SUMS OF MONEY WHICH ARE TO BE PAID BY THE CARRIERS AS PROVIDED IN THE PARAGRAPH MENTIONED, THE FULL TEXT OF WHICH IS AS FOLLOWS:

"THE COMMISSION MAY DIRECT SUCH OF ITS AGENCIES AS IT MAY DESIGNATE TO FILE IN THE PROCEEDINGS BEFORE THE COMMISSION A REPORT AND ADDITIONAL OR SUPPLEMENTAL REPORTS AT SUCH TIME OR TIMES AS THE COMMISSION SHALL DESIGNATE, OF SUCH DATA WITH REFERENCE TO THE PROPERTY, BUSINESS, EARNINGS, AND CORPORATE ORGANIZATION OF THE DEBTOR AND SUCH OTHER FACTS AS THE COMMISSION, AFTER HEARING IF IT DEEMS NECESSARY, SHALL DETERMINE TO BE NECESSARY OR HELPFUL INFORMATION FOR THE PURPOSES OF THE PREPARATION OF REORGANIZATION PLANS, AND FOR THE PURPOSE OF AIDING IN DETERMINING THE METHOD OR FORMULA OF ALLOCATING EARNINGS PERMITTED BY SUBDIVISION (10) OF THIS SUBSECTION (C). SUCH REPORT OR REPORTS SHALL BE PRIMA FACIE EVIDENCE OF THE FACTS THEREIN STATED IN ANY PROCEEDING UNDER THIS SECTION. THE ACTUAL COST OF PREPARING SAID REPORT OR REPORTS SHALL BE CERTIFIED BY THE COMMISSION AND SHALL BE BORNE BY THE DEBTOR'S ESTATE.'

FUNDS WHICH MAY BE COLLECTED FROM THE CARRIERS UNDER THE PROVISION OF THE LAST SENTENCE OF SECTION 77 (11) OF THE BANKRUPTCY ACT, AS AMENDED, QUOTED IN YOUR LETTER (49 STAT. 916), ARE NOT APPROPRIATED MONEYS AND ARE, THEREFORE, NOT AVAILABLE FOR PAYMENT OF EXPENSES CONNECTED WITH DUTIES TO BE PERFORMED BY THE INTERSTATE COMMERCE COMMISSION UNDER THE INTERSTATE COMMERCE ACT, BUT ARE TO BE COVERED INTO THE TREASURY AS MISCELLANEOUS RECEIPTS UNDER THE PROVISIONS OF SECTIONS 3617 AND 3618, REVISED STATUTES.

THE USE OF SUCH MONEYS FOR THE PURPOSES INDICATED WOULD IN EFFECT AMOUNT TO REIMBURSEMENT OF THE APPROPRIATION UNDER WHICH THE EXPENDITURES WERE MADE. THE QUESTION AS TO WHETHER MONEYS COLLECTED TO REIMBURSE THE GOVERNMENT FOR EXPENDITURES PREVIOUSLY MADE SHOULD BE USED TO REIMBURSE THE APPROPRIATIONS FROM WHICH THE EXPENDITURES WERE MADE OR SHOULD BE COVERED INTO THE GENERAL FUND OF THE TREASURY HAS OFTEN BEEN BEFORE THE ACCOUNTING OFFICERS OF THE TREASURY AND THIS OFFICE, AND IT HAS BEEN UNIFORMLY HELD THAT IN THE ABSENCE OF AN EXPRESS PROVISION IN THE STATUTE TO THE CONTRARY, SUCH FUNDS SHOULD BE COVERED IN AS MISCELLANEOUS RECEIPTS. 22 COMP. DEC. 253; ID. 315; 24 COMP. DEC. 694; 5 COMP. GEN. 289. THE CONGRESS HAS MADE NO EXPRESS PROVISION TO THE CONTRARY IN THE STATUTE HERE INVOLVED, AND, IN VIEW THEREOF, THE FUNDS SO COLLECTED FROM THE CARRIERS ARE FOR COVERING INTO THE TREASURY AS MISCELLANEOUS RECEIPTS. YOUR QUESTION IS ANSWERED ACCORDINGLY.