Agriculture Equipment Credits to Appropriations or Funds

A-92491: Apr 5, 1938

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The Secretary of Agriculture requested clarification on the manner of accounting for appropriations received other than "advance payments" for materials, supplies, equipment, work, or services of any kind which a requisitioned federal agency may be in a position to supply, or equipped to render, to another federal agency. The statute in question requires payments other than advance payments to be classified as "special working funds," and requires that this money be returned to the Treasury as miscellaneous receipts.

There is no legal authority for depositing the proceeds of sales of such materiel to a "special deposit" account to be later applied as a reimbursement to a subsequent appropriation.