A-9144, MAY 5, 1925, 4 COMP. GEN. 922

A-9144: May 5, 1925

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THERE IS NO GREATER ADDITIONAL AUTHORITY TO CONSOLIDATE SUCH APPROPRIATION ITEMS BY THE NEW OFFICE THAN WAS PREVIOUSLY POSSESSED BY THE FORMER OFFICES. PROVIDED THE PARTICULAR APPROPRIATION CHARGED WITH THE COMPENSATION OF THE EMPLOYEES AND THE TIME ENGAGED ON THE WORK PROVIDED FOR UNDER EACH APPROPRIATION SO CHARGED ARE SHOWN ON THE PAY ROLL. 1925: I HAVE YOUR LETTER OF APRIL 15. (C) PRINTING AND BINDING REGARDLESS OF THE APPROPRIATION IN WHICH THE FUNDS WERE MADE AVAILABLE? 2. IF THE ANSWER TO QUESTION 1 IS IN THE AFFIRMATIVE. IS THERE AN ACCOUNTING OBJECTION TO THE CREATION. THIS WILL GREATLY FACILITATE OUR COST ACCOUNTING. SECTION 5 OF THE ACT PROVIDES AS FOLLOWS: ALL UNEXPENDED BALANCES OF APPROPRIATIONS MADE FOR EITHER OF THE ACTIVITIES HEREBY CONSOLIDATED SHALL BE AVAILABLE FOR EXPENDITURE BY THE OFFICE HEREBY ESTABLISHED TO THE SAME EXTENT AND UNDER THE SAME CONDITIONS AS SUCH APPROPRIATIONS ARE AVAILABLE FOR THE OFFICES HEREBY CONSOLIDATED.

A-9144, MAY 5, 1925, 4 COMP. GEN. 922

CLASSIFICATION OF CIVILIAN EMPLOYEES - CONSOLIDATION OF OFFICES REQUISITIONS OF FUNDS AND ACCOUNTING FOR EXPENDITURES BY THE OFFICE OF PUBLIC BUILDINGS AND PUBLIC PARKS OF THE NATIONAL CAPITAL, NEWLY CREATED BY THE ACT OF FEBRUARY 26, 1925, 43 STAT. 986, MUST BE MADE UNDER THE APPROPRIATION HEADINGS NOW APPEARING ON THE BOOKS OF THE TREASURY AND THE GENERAL ACCOUNTING OFFICE AS APPROPRIATED BY ACTS OF CONGRESS UNDER THE FORMER OFFICES OF PUBLIC BUILDINGS AND GROUNDS, CHIEF OF ENGINEERS, UNITED STATES ARMY, AND THE OFFICE OF THE SUPERINTENDENT OF STATE, WAR, AND NAVY DEPARTMENT BUILDINGS, AND THERE IS NO GREATER ADDITIONAL AUTHORITY TO CONSOLIDATE SUCH APPROPRIATION ITEMS BY THE NEW OFFICE THAN WAS PREVIOUSLY POSSESSED BY THE FORMER OFFICES. ALL FUNDS FOR PERSONAL SERVICES IN THE DISTRICT OF COLUMBIA SUBJECT TO CLASSIFICATION, APPROPRIATED UNDER THE FORMER OFFICES OF PUBLIC BUILDINGS AND GROUNDS, CHIEF OF ENGINEERS, UNITED STATES ARMY, AND THE OFFICE OF THE SUPERINTENDENT OF STATE, WAR, AND NAVY DEPARTMENT BUILDINGS, AUTHORIZED BY THE ACT OF FEBRUARY 26, 1925, 43 STAT. 986, TO BE EXPENDED BY THE NEWLY CREATED OFFICE OF PUBLIC BUILDINGS AND PUBLIC PARKS OF THE NATIONAL CAPITAL, WOULD BE CONSIDERED AS ONE APPROPRIATION UNIT WITHIN THE MEANING OF THE AVERAGE PROVISION. ALL THE EMPLOYEES UNDER THE NEWLY CREATED OFFICE OF PUBLIC BUILDINGS AND PUBLIC PARKS OF THE NATIONAL CAPITAL MAY BE PAID, IF DESIRED, ON ONE PAY ROLL, PROVIDED THE PARTICULAR APPROPRIATION CHARGED WITH THE COMPENSATION OF THE EMPLOYEES AND THE TIME ENGAGED ON THE WORK PROVIDED FOR UNDER EACH APPROPRIATION SO CHARGED ARE SHOWN ON THE PAY ROLL.

COMPTROLLER GENERAL MCCARL TO THE DIRECTOR, OFFICE OF PUBLIC BUILDINGS AND PUBLIC PARKS OF THE NATIONAL CAPITAL, MAY 5, 1925:

I HAVE YOUR LETTER OF APRIL 15, 1925, REQUESTING DECISION OF THE THREE FOLLOWING QUESTIONS, INVOLVING THE CONSOLIDATION OF THE OFFICE OF PUBLIC BUILDINGS AND GROUNDS AND THE OFFICE OF THE SUPERINTENDENT OF STATE, WAR, AND NAVY DEPARTMENT BUILDINGS, AUTHORIZED BY THE ACT OF FEBRUARY 26, 1925, 43 STAT. 986:

1. MAY ALL THE FUNDS OF THE TRANSFERRED OFFICES BE CONSOLIDATED INTO ONE FUND DIVIDED INTO (A) SALARIES, (B) GENERAL EXPENSES, NOT PERSONAL SERVICES, AND (C) PRINTING AND BINDING REGARDLESS OF THE APPROPRIATION IN WHICH THE FUNDS WERE MADE AVAILABLE?

2. IF THE ANSWER TO QUESTION 1 IS IN THE AFFIRMATIVE, MAY EMPLOYEES FORMERLY IN DIFFERENT OFFICES NOW BE PAID FROM THE SAME PAY ROLL?

3. IS THERE AN ACCOUNTING OBJECTION TO THE CREATION, OUT OF THE FUND FOR GENERAL EXPENSES, OF A DEFERRED OR SUSPENSE ACCOUNT TO WHICH PURCHASED MATERIAL MAY BE CHARGED, ISSUES BEING CREDITED TO THAT ACCOUNT AND CHARGED TO THE PROPER APPROPRIATION ITEM, OR SUBDIVISION THEREOF? THIS WILL GREATLY FACILITATE OUR COST ACCOUNTING.

THE ACT OF FEBRUARY 26, 1925, ABOLISHED THE TWO FORMER OFFICES ABOVE MENTIONED AND CONSOLIDATED THEM INTO "THE OFFICE OF PUBLIC BUILDINGS AND PUBLIC PARKS OF THE NATIONAL CAPITAL.' SECTION 5 OF THE ACT PROVIDES AS FOLLOWS:

ALL UNEXPENDED BALANCES OF APPROPRIATIONS MADE FOR EITHER OF THE ACTIVITIES HEREBY CONSOLIDATED SHALL BE AVAILABLE FOR EXPENDITURE BY THE OFFICE HEREBY ESTABLISHED TO THE SAME EXTENT AND UNDER THE SAME CONDITIONS AS SUCH APPROPRIATIONS ARE AVAILABLE FOR THE OFFICES HEREBY CONSOLIDATED.

FOR THE PRESENT FISCAL YEAR THE APPROPRIATIONS THUS MADE AVAILABLE FOR EXPENDITURE BY THE OFFICE OF PUBLIC BUILDINGS AND PUBLIC PARKS OF THE NATIONAL CAPITAL HAVE BEEN PROVIDED IN THE ACT OF JUNE 7, 1924, 43 STAT. 514 (MILITARY AND NONMILITARY ACTIVITIES APPROPRIATIONS), UNDER THE HEADING "CORPS OF ENGINEERS" AND SUBHEADING "BUILDINGS AND GROUNDS IN AND AROUND THE DISTRICT OF COLUMBIA; " ACT OF JUNE 7, 1924, 43 STAT. 529 (INDEPENDENT OFFICES APPROPRIATION ACT), UNDER THE HEADING "STATE, WAR, AND NAVY DEPARTMENT BUILDINGS; " AND THE ACT OF JUNE 7, 1924, 43 STAT. 572 (DISTRICT OF COLUMBIA APPROPRIATIONS), UNDER THE HEADING "PUBLIC BUILDINGS AND GROUNDS" AND SUBHEADINGS "OFFICE OF PUBLIC BUILDINGS AND GROUNDS," "CONTINGENT EXPENSES," "PARK POLICE," AND ,IMPROVEMENT AND CARE OF PUBLIC GROUNDS.' SEE ALSO CORRESPONDING APPROPRIATION ACTS FOR THE FISCAL YEAR 1926, RESPECTIVELY, ACT OF FEBRUARY 12, 1925, 43 STAT. 929, ACT OF MARCH 3, 1925, 43 STAT. 1207, AND ACT OF MARCH 3, 1925, 43 STAT. 1246.

IN EACH OF THESE APPROPRIATION ACTS UNDER THE MAJOR HEADINGS ARE SEPARATE APPROPRIATION ITEMS. SECTION 5 OF THE ACT OF FEBRUARY 26, 1925, QUOTED ABOVE, MAKING THESE APPROPRIATION ITEMS AVAILABLE FOR EXPENDITURE BY THE NEWLY CREATED OFFICE EXPRESSLY STIPULATES "TO THE SAME EXTENT AND UNDER THE SAME CONDITIONS AS SUCH APPROPRIATIONS ARE AVAILABLE FOR THE OFFICES HEREBY CONSOLIDATED.' THUS THE NEW OFFICE IS GIVEN NO GREATER OR DIFFERENT AUTHORITY TO CONSOLIDATE APPROPRIATIONS THAN WAS POSSESSED BY THE TWO FORMER OFFICES. THE AMOUNTS APPROPRIATED UNDER THESE SEPARATE ITEMS, WHETHER FOR PERSONAL SERVICES OR NONPERSONAL SERVICES, PROVIDE FOR SEPARATE AND DISTINCT PROJECTS OR PURPOSES TO WHICH CONGRESS HAS GIVEN SEPARATE AND DISTINCT CONSIDERATION AND APPROVAL. THE APPLICATION OF AMOUNTS APPROPRIATED UNDER ONE ITEM TO THE PURPOSES PROVIDED FOR UNDER ANOTHER ITEM WOULD BE IN VIOLATION OF SECTION 3678, REVISED STATUES. SEE 4 COMP. GEN. 705.

IT MUST BE HELD, THEREFORE, THAT SECTION 5 OF THE ACT OF FEBRUARY 26, 1925, DOES NOTHING MORE THAN MAKE AVAILABLE THE VARIOUS APPROPRIATIONS FOR EXPENDITURE BY THE NEW OFFICE AND DOES NOT CONTAIN ANY ADDITIONAL AUTHORITY TO CONSOLIDATE ANY OF THE APPROPRIATIONS AS NOW APPEARING ON THE BOOKS OF THE TREASURY INTO CONSOLIDATED APPROPRIATION ACCOUNTS FOR THE PURPOSE OF OBVIATING THE NECESSITY OF SEPARATE ACCOUNTING. IT MAY BE THAT THE THREE APPROPRIATION HEADINGS YOU PROPOSE UNDER QUESTION 1 HAVE REFERENCE TO THE FUTURE SUBMISSION OF ESTIMATES TO CONGRESS FOR THE NEWLY CREATED OFFICE SUBSEQUENT TO THE FISCAL YEAR 1926. IF SO, THAT IS A MATTER FOR CONSIDERATION BY THE CONGRESS; BUT UNTIL STATUTORY AUTHORITY IS PROVIDED FOR SUCH A CONSOLIDATION, REQUISITIONS FOR FUNDS MUST BE MADE, AND PROPER ACCOUNTING MUST BE MAINTAINED, UNDER EACH OF THE APPROPRIATION HEADINGS NOW APPEARING ON THE BOOKS OF THE TREASURY AND THE GENERAL ACCOUNTING OFFICE.

AS TO THE APPROPRIATIONS PROVIDED IN THE DISTRICT OF COLUMBIA APPROPRIATION ACT, A SEPARATE ACCOUNTING IS ALSO NECESSARY TO ENABLE THE PROPER ADJUSTMENTS OF EXPENDITURES BETWEEN THE UNITED STATES GOVERNMENT AND THE DISTRICT OF COLUMBIA UNDER EXISTING PROVISIONS OF LAW. SEE GENERAL REGULATIONS NO. 18, OF THIS OFFICE, DATED FEBRUARY 5, 1923. COMP. GEN. 834.

IN SO FAR AS THE APPROPRIATION UNIT IS CONCERNED FOR THE PURPOSE OF COMPLYING WITH THE AVERAGE PROVISION IN THE ADJUSTMENT OF RATES OF COMPENSATION UNDER THE CLASSIFICATION ACT, ALL AMOUNTS APPROPRIATED FOR PERSONAL SERVICES IN THE DISTRICT OF COLUMBIA TO WHICH THE CLASSIFICATION ACT IS APPLICABLE SHOULD BE CONSIDERED AS ONE UNIT.

QUESTION 1 IS ANSWERED IN THE NEGATIVE. QUESTION 2 IS ANSWERED IN THE AFFIRMATIVE, PROVIDED THE PARTICULAR APPROPRIATION CHARGED WITH THE COMPENSATION OF EMPLOYEES AND THE TIME ENGAGED ON THE WORK PROVIDED UNDER EACH APPROPRIATION SO CHARGED IS SHOWN ON THE PAY ROLLS. 4 COMP. GEN. 703, 706. IN VIEW OF THE ANSWER TO QUESTION 1 IT DOES NOT APPEAR NECESSARY TO ANSWER QUESTION 3.