A-92723, MARCH 11, 1938, 17 COMP. GEN. 728

A-92723: Mar 11, 1938

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CONTEMPLATES REIMBURSEMENT ONLY FOR THE PERFORMANCE OF SERVICE BY ONE AGENCY OF THE GOVERNMENT FOR ANOTHER WHEN THE PERFORMANCE IS A NORMAL FUNCTION OF THE PERFORMING OR PROCURING AGENCY AND FUNDS SOUGHT TO BE CHARGED ARE AVAILABLE THEREFOR. THERE IS NEITHER SPECIFIC AUTHORITY OF LAW NOW GENERAL AUTHORITY UNDER SECTION 601 OF THE ECONOMY ACT OF JUNE 30. THE EXPENSES INVOLVED BEING FOR THE PERFORMANCE OF NORMAL DISBURSING FUNCTIONS OF THE DIVISION OF DISBURSEMENT FOR WHICH ANNUAL APPROPRIATIONS ARE MADE. THE VOUCHER WAS RETURNED WITHOUT CERTIFICATION FOR PAYMENT. SAID VOUCHER WAS SUBSEQUENTLY RETURNED FOR FURTHER CONSIDERATION IN THE LIGHT OF TWO LETTERS RECEIVED BY THE NATIONAL ARCHIVES FROM THE TREASURY DEPARTMENT.

A-92723, MARCH 11, 1938, 17 COMP. GEN. 728

APPROPRIATIONS - TRANSFERS - INTER-AGENCY SERVICES - NATIONAL ARCHIVES AND DIVISION OF DISBURSEMENT - DISBURSING EXPENSES SECTION 601 OF THE ECONOMY ACT OF JUNE 30, 1932, 47 STAT. 417, CONTEMPLATES REIMBURSEMENT ONLY FOR THE PERFORMANCE OF SERVICE BY ONE AGENCY OF THE GOVERNMENT FOR ANOTHER WHEN THE PERFORMANCE IS A NORMAL FUNCTION OF THE PERFORMING OR PROCURING AGENCY AND FUNDS SOUGHT TO BE CHARGED ARE AVAILABLE THEREFOR. THERE IS NEITHER SPECIFIC AUTHORITY OF LAW NOW GENERAL AUTHORITY UNDER SECTION 601 OF THE ECONOMY ACT OF JUNE 30, 1932, 47 STAT. 417, FOR THE TRANSFER TO THE DIVISION OF DISBURSEMENT, TREASURY DEPARTMENT, OF FUNDS APPROPRIATED FOR THE NATIONAL ARCHIVES FOR THE FISCAL YEARS 1937 OR 1938, TO COVER COSTS OF DISBURSEMENTS ON ITS ACCOUNT, THE EXPENSES INVOLVED BEING FOR THE PERFORMANCE OF NORMAL DISBURSING FUNCTIONS OF THE DIVISION OF DISBURSEMENT FOR WHICH ANNUAL APPROPRIATIONS ARE MADE.

ACTING COMPTROLLER GENERAL ELLIOTT TO THE ARCHIVIST, THE NATIONAL ARCHIVES, MARCH 11, 1938:

ON SCHEDULE NO. 1274 THE NATIONAL ARCHIVES SUBMITTED TO THIS OFFICE FOR AUDIT BEFORE PAYMENT VOUCHER ADMINISTRATIVE NO. 4684 FOR $250, EXECUTED IN FAVOR OF "TREASURY DEPARTMENT--- DIVISION OF DISBURSEMENT," THE OBJECT OF THE PROPOSED PAYMENT BEING STATED ON THE VOUCHER AS FOLLOWS:

REIMBURSEMENT FOR ADMINISTRATIVE COST OF DISBURSEMENTS, 2D QUARTER, FISCAL YEAR 1938.

THE VOUCHER WAS RETURNED WITHOUT CERTIFICATION FOR PAYMENT, UNDER PREAUDIT DIFFERENCE STATEMENT DATED JANUARY 26, 1938, FOR REASON THEREIN STATED, AS FOLLOWS:

THERE SHOULD BE FURNISHED CITATION TO AUTHORITY FOR REIMBURSEMENT AS CLAIMED.

SAID VOUCHER WAS SUBSEQUENTLY RETURNED FOR FURTHER CONSIDERATION IN THE LIGHT OF TWO LETTERS RECEIVED BY THE NATIONAL ARCHIVES FROM THE TREASURY DEPARTMENT, COPIES OF WHICH LETTERS WERE SUBMITTED IN RESPONSE TO THE REQUEST CONTAINED IN THE PREAUDIT DIFFERENCE STATEMENT,SUPRA. ONE OF THE LETTERS IS DATED JULY 9, 1937, AND IS AS FOLLOWS:

IN THE PREPARATION OF THE BUDGET FOR THE DIVISION OF DISBURSEMENT FOR THE FISCAL YEAR 1938, THERE WAS NO PROVISION FOR FUNDS TO COVER THE COST OF DISBURSEMENTS ON ACCOUNT OF OPERATIONS OF YOUR ORGANIZATION. IT HAS BEEN ESTIMATED, ON THE BASIS OF PAYMENTS MADE DURING THE FISCAL YEAR 1937, THAT THE COST FOR THE FISCAL YEAR 1938 WILL BE APPROXIMATELY $1,000, WHICH AMOUNT INCLUDES THE COST OF CHECKS AND CHECK COPIES AND THE COST OF HANDLING COLLECTION ITEMS.

TRANSMITTED HEREWITH IS AN ADJUSTMENT VOUCHER, FORM 1080, FOR $250, WHICH IS THE ESTIMATED AMOUNT NECESSARY TO COVER PAYMENTS FOR THE FIRST QUARTER OF THE FISCAL YEAR 1938. IF THE COST FOR THE FIRST QUARTER IS FOUND TO BE GREATER OR LESS THAN THE AMOUNT REPRESENTED IN THE ENCLOSED VOUCHER, IT IS TO BE UNDERSTOOD THAT APPROPRIATE ADJUSTMENT WILL BE MADE IN THE TRANSFER VOUCHER COVERING THE NEXT QUARTER.

AND THE OTHER LETTER, DATED JANUARY 11, 1938, READS AS FOLLOWS:

TRANSMITTED HEREWITH IS AN ADJUSTMENT VOUCHER, FORM 1080, FOR $250, WHICH IS THE AMOUNT REQUIRED TO COVER THE COST OF DISBURSEMENTS FOR YOUR SERVICE DURING THE SECOND QUARTER OF THE FISCAL YEAR 1938.

AS HAS BEEN STATED IN PREVIOUS CORRESPONDENCE, THE APPROPRIATION FOR THE DIVISION OF DISBURSEMENT FOR THE FISCAL YEAR 1938 MADE NO PROVISION FOR THE PAYMENT OF ADMINISTRATIVE COSTS OF DISBURSEMENTS ON ACCOUNT OF OPERATIONS OF YOUR ORGANIZATION.

IN THE ACT OF MAY 14, 1935, 49 STAT. 218, 220, MAKING APPROPRIATIONS FOR THE TREASURY AND POST OFFICE DEPARTMENTS FOR THE FISCAL YEAR 1936, PROVISION WAS MADE FOR SALARIES AND EXPENSES OF THE DIVISION OF DISBURSEMENT, AS FOLLOWS:

FOR PERSONAL SERVICES IN THE DISTRICT OF COLUMBIA AND IN THE FIELD, STATIONERY, TRAVEL, RENTAL OF EQUIPMENT, AND ALL OTHER NECESSARY MISCELLANEOUS AND CONTINGENT EXPENSES, $710,700: PROVIDED, THAT WITH THE APPROVAL OF THE DIRECTOR OF THE BUREAU OF THE BUDGET THERE MAY BE TRANSFERRED TO THIS APPROPRIATION FROM FUNDS AVAILABLE FOR NEW ACTIVITIES OR FOR THE EXPANSION OF EXISTING ACTIVITIES SUCH SUMS AS MAY BE NECESSARY TO COVER THE ADDITIONAL EXPENSE INCURRED IN PERFORMING THE FUNCTION OF DISBURSEMENT THEREFOR.

REGARDING THE APPROPRIATION MADE FOR THE FISCAL YEAR 1937, PROVISION WAS MADE IN THE ACT OF JUNE 23, 1936, 49 STAT. 1827, 1830, FOR SALARIES AND EXPENSES OF THE DIVISION OF DISBURSEMENT, AS FOLLOWS:

FOR PERSONAL SERVICES IN THE DISTRICT OF COLUMBIA AND IN THE FIELD, STATIONERY, TRAVEL, RENTAL OF EQUIPMENT, AND ALL OTHER NECESSARY MISCELLANEOUS AND CONTINGENT EXPENSES, $1,373,210: PROVIDED, THAT WITH THE APPROVAL OF THE DIRECTOR OF THE BUREAU OF THE BUDGET THERE MAY BE TRANSFERRED TO THIS APPROPRIATION FROM FUNDS AVAILABLE FOR THE AGRICULTURAL ADJUSTMENT ADMINISTRATION (INCLUDING TRANSFERS TO THE BUREAU OF INTERNAL REVENUE FOR ADMINISTRATIVE EXPENSES), FEDERAL HOUSING ADMINISTRATION, FEDERAL PRISON INDUSTRIES, RAILROAD RETIREMENT BOARD, SOCIAL SECURITY BOARD, AND THE FEDERAL SAVINGS AND LOAN INSURANCE CORPORATION, SUCH SUMS AS MAY BE NECESSARY TO COVER THE EXPENSE INCURRED IN PERFORMING THE FUNCTION OF DISBURSEMENT THEREFOR.

AND WITH RESPECT TO THE APPROPRIATION FOR THE FISCAL YEAR 1938, PROVISION WAS MADE IN THE ACT OF MAY 14, 1937, 50 STAT. 137, 140, FOR SALARIES AND EXPENSES OF THE DIVISION OF DISBURSEMENT, AS FOLLOWS:

FOR PERSONAL SERVICES IN THE DISTRICT OF COLUMBIA AND IN THE FIELD, STATIONERY, TRAVEL, RENTAL OF EQUIPMENT, AND ALL OTHER NECESSARY MISCELLANEOUS AND CONTINGENT EXPENSES, $1,427,500: PROVIDED, THAT WITH THE APPROVAL OF THE DIRECTOR OF THE BUREAU OF THE BUDGET THERE MAY BE TRANSFERRED TO THIS APPROPRIATION FROM FUNDS AVAILABLE FOR THE AGRICULTURAL ADJUSTMENT ADMINISTRATION (INCLUDING TRANSFERS TO THE BUREAU OF INTERNAL REVENUE FOR ADMINISTRATIVE EXPENSES), FEDERAL HOUSING ADMINISTRATION, FEDERAL PRISON INDUSTRIES, RAILROAD RETIREMENT BOARD, SOCIAL SECURITY BOARD, AND THE UNITED STATES MARITIME COMMISSION, SUCH SUMS AS MAY BE NECESSARY TO COVER THE EXPENSE INCURRED IN PERFORMING THE FUNCTION OF DISBURSEMENT THEREFOR: * * *

THERE APPEARS NOTHING IN THE VOUCHER AND RELATED PAPERS WHICH WOULD INDICATE ANY PROPER BASIS FOR THE USE OF THE FUNDS OF THE NATIONAL ARCHIVES FOR THE ADMINISTRATIVE EXPENSES OF THE DIVISION OF DISBURSEMENT, TREASURY DEPARTMENT. WHILE NOT SPECIFICALLY SO STATED THE REIMBURSEMENT PROPOSED ON THE VOUCHER IS APPARENTLY SOUGHT TO BE MADE UNDER THE PROVISIONS OF SECTION 601 OF THE ECONOMY ACT OF JUNE 30, 1932, 47 STAT. 417. THAT SECTION OF THE STATUTE, HOWEVER, CONTEMPLATES THE PERFORMANCE OF SERVICES OR THE PROCUREMENT OF SUPPLIES BY ONE AGENCY OF THE GOVERNMENT FOR ANOTHER IF THE FUNDS PROPOSED TO BE CHARGED ARE AVAILABLE THEREFOR AND THE PERFORMANCE OR THE PROCUREMENT IS A NORMAL FUNCTION OF THE PERFORMING OR PROCURING AGENCY. IN THE PRESENT MATTER, HOWEVER, THE EXPENSES TO BE CHARGED AGAINST THE FUNDS ARE NORMAL ADMINISTRATIVE EXPENSES INCURRED BY THE DIVISION OF DISBURSEMENT IN ITS DISBURSING FUNCTIONS FOR WHICH THE CONGRESS ANNUALLY APPROPRIATES FUNDS THEREFOR.

IT WILL BE SEEN FROM THE APPROPRIATION ACTS HERETOFORE QUOTED THAT WHILE A REIMBURSEMENT SUCH AS HERE PROPOSED MAY HAVE BEEN AUTHORIZED FOR THE FISCAL YEAR 1936, IT IS CLEAR THAT NO SUCH REIMBURSEMENT FROM THE NATIONAL ARCHIVES IS AUTHORIZED FOR THE FISCAL YEARS 1937 AND 1938 -- THE APPROPRIATION ACTS FOR SAID FISCAL YEARS 1937 AND 1938 HAVING AUTHORIZED THE TRANSFER OF APPROPRIATIONS TO THE DIVISION OF DISBURSEMENT FROM THE APPROPRIATIONS OF CERTAIN SPECIFIED AGENCIES OF THE GOVERNMENT BUT THE LISTING OF WHICH AGENCIES DOES NOT INCLUDE THE NATIONAL ARCHIVES. IT IS A GENERAL RULE OF STATUTORY CONSTRUCTION--- EXPRESSED IN THE LEGAL MAXIM, EXPRESSIO UNIUS EST EXCLUSIO ALTERIUS--- THAT THE EXPRESS MENTION OF ONE PERSON, THING, OR CONSEQUENCE, IS TANTAMOUNT TO AN EXPRESS EXCLUSION OF ALL OTHERS.

THE CONGRESS HAVING MADE ANNUAL APPROPRIATIONS FOR THE DIVISION OF DISBURSEMENT, TREASURY DEPARTMENT, AS HERETOFORE INDICATED, FOR THE DISBURSING FUNCTIONS ASSIGNED TO SAID ACTIVITY, AND THE INSTANT MATTER NOT BEING ONE COMING WITHIN THE SCOPE OF SECTION 601 OF THE ECONOMY ACT OF JUNE 30, 1932, 47 STAT. 417, THERE WOULD APPEAR NO AUTHORITY OF LAW FOR INCREASING THE APPROPRIATION THUS MADE BY THE CONGRESS FOR THE ADMINISTRATIVE EXPENSES OF THE SAID DIVISION OF DISBURSEMENT--- WHICH WOULD BE THE EFFECT OF THE PROPOSED PAYMENT IF ACTUALLY MADE. CF. 16 COMP. GEN. 333; ALSO, A-51387, OCTOBER 16, 1933.

ACCORDINGLY, THE VOUCHER IN QUESTION WILL BE RETURNED THROUGH THE USUAL PREAUDIT CHANNELS WITHOUT CERTIFICATION FOR PAYMENT.