A-83862, MARCH 12, 1937, 16 COMP. GEN. 843

A-83862: Mar 12, 1937

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PLACE OF MANUFACTURE ARE NOT CHARGEABLE TO THE APPROPRIATION FOR THE FISCAL YEAR IN WHICH THE SUPPLIES WERE PURCHASED IF THE TRANSPORTATION IS PERFORMED IN A SUBSEQUENT FISCAL YEAR AND THE CONTRACT OF TRANSPORTATION IS SEPARATE FROM THE CONTRACT OF PURCHASE. IS APPLICABLE TO THE AUTOMATICALLY RECURRING FISCAL YEAR APPROPRIATIONS MADE BY SECTION 32 OF THE ACT OF AUGUST 24. 1937: THERE HAVE BEEN PRESENTED TO THIS OFFICE FOR AUDIT BEFORE PAYMENT THE FOLLOWING TRANSPORTATION BILLS: GULF. ALL OF THE SERVICES COVERED BY THE ABOVE BILLS WERE RENDERED IN THE FISCAL YEAR 1937. THE APPROPRIATION SOUGHT TO BE CHARGED ON THE VOUCHERS COVERING SAID BILLS IS "1262100. THE REASON FOR THE PROPOSED CHARGING OF THE 1936 FISCAL-YEAR APPROPRIATION APPEARS TO BE THAT THE PURCHASES OF THE SUPPLIES WERE ACCOMPLISHED DURING THE FISCAL YEAR 1936.

A-83862, MARCH 12, 1937, 16 COMP. GEN. 843

APPROPRIATIONS - AVAILABILITY BEYOND FISCAL YEAR - PURCHASE AND TRANSPORTATION OF SUPPLIES IN DIFFERENT FISCAL YEARS THE GENERAL RULE THAT CHARGES FOR TRANSPORTATION OF GOVERNMENT SUPPLIES PURCHASED F.O.B. PLACE OF MANUFACTURE ARE NOT CHARGEABLE TO THE APPROPRIATION FOR THE FISCAL YEAR IN WHICH THE SUPPLIES WERE PURCHASED IF THE TRANSPORTATION IS PERFORMED IN A SUBSEQUENT FISCAL YEAR AND THE CONTRACT OF TRANSPORTATION IS SEPARATE FROM THE CONTRACT OF PURCHASE, IS APPLICABLE TO THE AUTOMATICALLY RECURRING FISCAL YEAR APPROPRIATIONS MADE BY SECTION 32 OF THE ACT OF AUGUST 24, 1935, 49 STAT. 774.

ACTING COMPTROLLER GENERAL ELLIOTT TO THE SECRETARY OF AGRICULTURE, MARCH 12, 1937:

THERE HAVE BEEN PRESENTED TO THIS OFFICE FOR AUDIT BEFORE PAYMENT THE FOLLOWING TRANSPORTATION BILLS: GULF, COLORADO AND SANTA FE RAILWAY CO., NO. F-1825 FOR $653.48 AND NO. F-1815 FOR 561.71; SEA BOARD AIRLINE RAILWAY, NO. AD-70-10 FOR $261.43; AND CHICAGO, ROCK ISLAND AND GULF RAILWAY, NO. 200170 FOR $495.83; IN CONNECTION WITH WHICH BILLS A QUESTION HAS BEEN RAISED REGARDING THE PROPER FISCAL YEAR APPROPRIATION TO BE CHARGED THEREWITH.

ALL OF THE SERVICES COVERED BY THE ABOVE BILLS WERE RENDERED IN THE FISCAL YEAR 1937. THE APPROPRIATION SOUGHT TO BE CHARGED ON THE VOUCHERS COVERING SAID BILLS IS "1262100--- EXPORTATION AND DOMESTIC CONSUMPTION OF AGRICULTURAL COMMODITIES, DEPARTMENT OF AGRICULTURE, 1936.' THE REASON FOR THE PROPOSED CHARGING OF THE 1936 FISCAL-YEAR APPROPRIATION APPEARS TO BE THAT THE PURCHASES OF THE SUPPLIES WERE ACCOMPLISHED DURING THE FISCAL YEAR 1936.

IT IS THE ESTABLISHED RULE IN REGARD TO THE USE OF FISCAL-YEAR APPROPRIATIONS FOR TRANSPORTATION CHARGES THAT WHERE SUPPLIES ARE PURCHASED F.O.B. PLACE OF MANUFACTURE, AND TRANSPORTATION IS NOT ORDERED OR ACCOMPLISHED UNTIL THE FOLLOWING FISCAL YEAR, THE TRANSPORTATION COSTS ARE NOT CHARGEABLE TO THE APPROPRIATION FOR THE FISCAL YEAR IN WHICH THE SUPPLIES WERE PURCHASED, BUT TO THE APPROPRIATION FOR THE FISCAL YEAR IN WHICH THE TRANSPORTATION WAS PERFORMED--- THE CONTRACT OF TRANSPORTATION BEING SEPARATE FROM THE CONTRACT OF PURCHASE. 22 COMP. DEC. 349; 1 COMP. GEN. 655; ALSO, A 44780, OCTOBER 3, 1932. THE APPROPRIATION IN QUESTION HERE WAS MADE BY SECTION 32 OF THE ACT OF AUGUST 24, 1935, 49 STAT. 774, WHICH PROVIDES, IN PART:

THERE IS HEREBY APPROPRIATED FOR EACH FISCAL YEAR BEGINNING WITH THE FISCAL YEAR ENDING JUNE 30, 1936, AN AMOUNT EQUAL TO 30 PERCENTUM OF THE GROSS RECEIPTS FROM DUTIES COLLECTED UNDER THE CUSTOMS LAWS DURING THE PERIOD JANUARY 1 TO DECEMBER 31, BOTH INCLUSIVE, PRECEDING THE BEGINNING OF EACH SUCH FISCAL YEAR. * * *

IT IS APPARENT THAT THE APPROPRIATIONS THUS MADE ARE FISCAL-YEAR APPROPRIATIONS AND SUBJECT TO ACCOUNTING AS SUCH.

SINCE THE CONTRACT OF SHIPMENT IN EACH CASE HERE INVOLVED IS SEPARATE AND APART FROM THE CONTRACT OF PURCHASE OF THE SUPPLIES THERE APPEARS NO REASON WHY THE RULE ABOVE STATED SHOULD NOT BE APPLIED. ACCORDINGLY, THESE PARTICULAR BILLS WILL BE CERTIFIED FOR PAYMENT UNDER THE APPROPRIATION FOR THE FISCAL YEAR 1937, AND FUTURE VOUCHERS OF THIS NATURE SHOULD BE PREPARED SO AS TO SHOW THE PROPER FISCAL-YEAR APPROPRIATION FOR CHARGING.