A-90337, JANUARY 13, 1938, 17 COMP. GEN. 569

A-90337: Jan 13, 1938

Additional Materials:

Contact:

Edda Emmanuelli Perez
(202) 512-2853
EmmanuelliPerezE@gao.gov

 

Office of Public Affairs
(202) 512-4800
youngc1@gao.gov

IS APPLICABLE ONLY TO MACHINERY OR MATERIAL "IN THE GOVERNMENT PRINTING OFFICE. THE APPROPRIATION IS CHARGEABLE WITH THE FULL AMOUNT OF THE PURCHASE PRICE. 1938: REFERENCE IS MADE TO VOUCHER 2175. THE VOUCHER WAS PREAUDIT APPROVED BY THIS OFFICE ON SEPTEMBER 2. UNDER DATE OF SEPTEMBER 9 THE VOUCHER WAS RESUBMITTED TO THIS OFFICE FOR FURTHER CONSIDERATION WITH RESPECT TO THE ISSUANCE OF A CHECK TO THE TREASURER OF THE UNITED STATES IN THE AMOUNT OF $150. B. PERKINS AS INVOLVING A SIMILAR SITUATION WHERE THE EXCHANGE ALLOWANCE OF AN OLD MACHINE IN PART PAYMENT FOR A NEW SMYTH CLOTH CUTTING MACHINE WAS NOT REQUIRED TO BE COVERED INTO THE TREASURY AS A MISCELLANEOUS RECEIPT BUT WAS ALLOWED TO REMAIN IN THE APPROPRIATION "PUBLIC PRINTING AND BINDING.

A-90337, JANUARY 13, 1938, 17 COMP. GEN. 569

CONTRACTS - EXCHANGES - USED FOR NEW MOTOR VEHICLES - DISPOSITION OF TRADE-IN VALUE SECTION 21 OF THE ACT OF JANUARY 12, 1895, 28 STAT. 604, AUTHORIZING EXCHANGES BY THE PUBLIC PRINTER OF CONDEMNED MACHINERY OR MATERIAL FOR NEW, IS APPLICABLE ONLY TO MACHINERY OR MATERIAL "IN THE GOVERNMENT PRINTING OFFICE," AND AS THE APPROPRIATION FOR THE GOVERNMENT PRINTING OFFICE FOR THE FISCAL YEAR 1938, INVOLVED IN THE PURCHASE OF A MOTOR TRUCK, CONTAINS NO EXCHANGE AUTHORITY AS TO MOTOR TRUCK PURCHASES, THE APPROPRIATION IS CHARGEABLE WITH THE FULL AMOUNT OF THE PURCHASE PRICE, THE AMOUNT ALLOWED FOR THE EXCHANGED EQUIPMENT TO BE COVERED INTO THE TREASURY AS A MISCELLANEOUS RECEIPT AS REQUIRED BY SECTION 3618, REVISED STATUTES.

ACTING COMPTROLLER GENERAL ELLIOTT TO THE PUBLIC PRINTER, JANUARY 13, 1938:

REFERENCE IS MADE TO VOUCHER 2175, SEPTEMBER 1937 ACCOUNT OF J. B. PERKINS, DISBURSING CLERK, COVERING PAYMENT TO THE OURISMAN CHEVROLET SALES CO., IN THE SUM OF $1,045.10 FOR THE PURCHASE OF TWO 1937 CHEVROLET COMMERCIAL PANEL DELIVERY TRUCKS, 1/2-TON CAPACITY, AT $629 EACH AMOUNTING TO $1,258, LESS 5 PERCENT DISCOUNT, $62.90 AND AN EXCHANGE ALLOWANCE OF $150 FOR ONE OLD FORD COUPE, MODEL A.

THE VOUCHER WAS PREAUDIT APPROVED BY THIS OFFICE ON SEPTEMBER 2, 1937, FOR PAYMENT UNDER THE APPROPRIATION "PUBLIC PRINTING AND BINDING, GOVERNMENT PRINTING OFFICE, 1938," IN THE SUM OF $1,195.10, ONE CHECK TO BE DRAWN IN FAVOR OF THE CLAIMANT IN THE AMOUNT OF $1,045.10 AND ONE CHECK TO BE DRAWN IN FAVOR OF THE TREASURER OF THE UNITED STATES IN THE AMOUNT OF $150 TO BE COVERED INTO THE TREASURY AS A MISCELLANEOUS RECEIPT.

UNDER DATE OF SEPTEMBER 9 THE VOUCHER WAS RESUBMITTED TO THIS OFFICE FOR FURTHER CONSIDERATION WITH RESPECT TO THE ISSUANCE OF A CHECK TO THE TREASURER OF THE UNITED STATES IN THE AMOUNT OF $150, ATTENTION BEING INVITED TO VOUCHER 1370, AUGUST 1937 ACCOUNT OF J. B. PERKINS AS INVOLVING A SIMILAR SITUATION WHERE THE EXCHANGE ALLOWANCE OF AN OLD MACHINE IN PART PAYMENT FOR A NEW SMYTH CLOTH CUTTING MACHINE WAS NOT REQUIRED TO BE COVERED INTO THE TREASURY AS A MISCELLANEOUS RECEIPT BUT WAS ALLOWED TO REMAIN IN THE APPROPRIATION "PUBLIC PRINTING AND BINDING, GOVERNMENT PRINTING OFFICE, 1937.'

THE VOUCHER IN FAVOR OF THE OURISMAN CHEVROLET SALES CO., WAS RETURNED TO THE GOVERNMENT PRINTING OFFICE FOR PAYMENT AS PREVIOUSLY CERTIFIED, THE PRIOR PREAUDIT ACTION BEING ADHERED TO FOR THE REASON STATED IN PREAUDIT DIFFERENCE STATEMENT DATED SEPTEMBER 15, 1937, ATTACHED TO THE VOUCHER. ON SEPTEMBER 21, 1937, CHECK WAS ISSUED IN FAVOR OF THE CLAIMANT IN THE AMOUNT OF $1,045.10 BUT NO CHECK WAS DRAWN IN FAVOR OF THE TREASURER OF THE UNITED STATES. THE REASON FOR NOT DRAWING SUCH A CHECK IS STATED IN PENCILED NOTATION ON THE MARGIN OF PREAUDIT DIFFERENCE STATEMENT OF SEPTEMBER 15, 1937, AS FOLLOWS: "THIS WAS NOT DONE IN THE CASE OF AUTOMOBILE FOR THE PUB. PRINTER. SEE DO.VO. 5607, PAID MAY 20, 1937.'

AN EXAMINATION OF THE THREE VOUCHERS MENTIONED ABOVE SHOWS THAT THE FACTS INVOLVED IN EACH CASE ARE MATERIALLY DIFFERENT FROM THE FACTS INVOLVED IN EACH OF THE OTHER TWO; THAT IS TO SAY, EACH IS A DIFFERENT TYPE OF CASE.

VOUCHER 1370 COVERED PAYMENT FOR THE PURCHASE OF A SMYTH CLOTH CUTTING MACHINE ELECTRICALLY EQUIPPED, LESS AN EXCHANGE ALLOWANCE FOR AN OLD FLAT CUTTING MACHINE WITHOUT ELECTRICAL EQUIPMENT. THE EXCHANGE ALLOWANCE IN THAT CASE WAS NOT REQUIRED TO BE COVERED INTO THE TREASURY AS A MISCELLANEOUS RECEIPT BUT WAS ALLOWED TO REMAIN IN THE APPROPRIATION, PURSUANT TO SECTION 21 OF THE ACT OF JANUARY 12, 1895, 28 STAT. 604 (TITLE 44, SEC. 56, U.S.C.) WHICH PROVIDES:

WHENEVER ANY MACHINERY OR MATERIAL IN THE GOVERNMENT PRINTING OFFICE SHALL HAVE BEEN REGULARLY CONDEMNED AS UNSERVICEABLE, THE PUBLIC PRINTER MAY SELL THE SAME, AFTER PUBLIC ADVERTISEMENT, TO THE HIGHEST BIDDER, FOR CASH, AND TURN THE PROCEEDS INTO THE TREASURY OF THE UNITED STATES: PROVIDED, THAT IN CASE THE SUM OR SUMS OFFERED FOR SUCH ADVERTISED PROPERTY SHOULD BE DEEMED BY HIM TOO LOW, HE MAY EXCHANGE SAID OLD MACHINERY OR MATERIAL FOR NEW, PAYING THE DIFFERENCE IN MONEY, AND RENDER APPROPRIATE VOUCHERS FOR SUCH EXPENDITURE.

VOUCHER 5607 COVERED PAYMENT IN THE SUM OF $965 FOR THE PURCHASE OF A CHRYSLER CUSTOM IMPERIAL LIMOUSINE AT $1,000 LESS AN EXCHANGE ALLOWANCE OF $35 FOR AN OLD CAR. THE ACT OF APRIL 17, 1936, MAKING APPROPRIATIONS FOR THE LEGISLATIVE BRANCH OF THE GOVERNMENT FOR THE FISCAL YEAR ENDING JUNE 30, 1937, PROVIDED (49 STAT. 1229), UNDER THE HEADING GOVERNMENT PRINTING OFFICE, AS FOLLOWS:

* * * BICYCLES, MOTOR-PROPELLED VEHICLES FOR THE CARRIAGE OF PRINTING AND PRINTING SUPPLIES, AND THE MAINTENANCE, REPAIR, AND OPERATION OF THE SAME, TO BE USED ONLY FOR OFFICIAL PURPOSES, INCLUDING OPERATION, REPAIR, AND MAINTENANCE OF MOTOR-PROPELLED PASSENGER-CARRYING VEHICLES, AND THE PURCHASE OR EXCHANGE OF TWO SUCH PASSENGER VEHICLES (AT A COST, INCLUDING THE ALLOWANCE ON ANY VEHICLE GIVEN IN PART PAYMENT THEREFOR, OF NOT TO EXCEED $1,000 AND $750, RESPECTIVELY), FOR OFFICIAL USE OF THE OFFICERS OF THE GOVERNMENT PRINTING OFFICE WHEN IN WRITING ORDERED BY THE PUBLIC PRINTER; * * *

IN VIEW OF THIS SPECIFIC PROVISION THE AMOUNT ALLOWED FOR THE OLD CAR WAS NOT REQUIRED TO BE COVERED INTO THE TREASURY AS A MISCELLANEOUS RECEIPT. 3 COMP. GEN. 606; 7 ID. 230, A-18566, MAY 21, 1927. WITH RESPECT TO THIS LATTER DECISION, HOWEVER, IT IS TO BE NOTED THAT WHILE UNDER THE PROVISION IN THE APPROPRIATION ACT FOR THE GOVERNMENT PRINTING OFFICE FOR THE FISCAL YEAR 1927, THE NET AMOUNT PAID FOR THE VEHICLE WAS NOT TO EXCEED THE AMOUNT APPROPRIATED, UNDER THE APPROPRIATION ACT FOR 1938 THE COST OF THE VEHICLE INCLUDING THE EXCHANGE ALLOWANCE MUST NOT EXCEED THE AMOUNT APPROPRIATED. SEE 17 COMP. GEN. 215.

VOUCHER 2175 COVERED THE PURCHASE OF A DELIVERY TRUCK. THE ACT OF MAY 18, 1937, PUBLIC NO. 94, SEVENTY-FIFTH CONGRESS, MAKING APPROPRIATIONS FOR THE LEGISLATIVE BRANCH OF THE GOVERNMENT FOR THE FISCAL YEAR ENDING JUNE 30, 1938, CONTAINED (P. 17) A PROVISION FOR THE PURCHASE OR EXCHANGE OF MOTOR-PROPELLED PASSENGER-CARRYING VEHICLES FOR THE USE OF THE GOVERNMENT PRINTING OFFICE IDENTICAL TO THAT IN THE APPROPRIATION ACT FOR 1937, SUPRA. WHILE THIS PROVISION AUTHORIZES THE EXCHANGE OF A MOTOR-PROPELLED PASSENGER-CARRYING VEHICLE, THERE IS NO EXCHANGE AUTHORITY IN THE ACT WITH RESPECT TO THE PURCHASE OF A MOTOR TRUCK. SEE IN THIS CONNECTION 26 COMP. DEC. 534. SECTION 21 OF THE ACT OF JANUARY 12, 1895, 28 STAT. 604, IS APPLICABLE ONLY TO MACHINERY OR MATERIAL "IN THE GOVERNMENT PRINTING OFFICE.' A 18566, MAY 21, 1927.

THE LONG ESTABLISHED RULE IS THAT IN THE ABSENCE OF SPECIFIC STATUTORY AUTHORITY FOR THE EXCHANGE OF EQUIPMENT, THE APPROPRIATION CHARGEABLE WITH THE PURCHASE PRICE OF THE NEW EQUIPMENT MUST BE CHARGED WITH THE FULL AMOUNT OF THE PURCHASE PRICE THEREOF AND ANY AMOUNT ALLOWED FOR THE OLD EQUIPMENT MUST BE COVERED INTO THE TREASURY AS A MISCELLANEOUS RECEIPT AS REQUIRED BY SECTION 3618, REVISED STATUTES. 5 COMP. DEC. 716; 26 ID. 534; 3 COMP. GEN. 304, 5 ID. 798; 16 ID. 241; ID. 1013.

THE NECESSARY ACTION WILL BE TAKEN BY THIS OFFICE TO CHARGE THE APPROPRIATION "PUBLIC PRINTING AND BINDING, GOVERNMENT PRINTING OFFICE, 1938," WITH THE SUM OF $150 TO BE COVERED INTO THE TREASURY AS A MISCELLANEOUS RECEIPT.