A-96955, AUGUST 25, 1938, 18 COMP. GEN. 197

A-96955: Aug 25, 1938

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IS CHARGEABLE WITH TRANSPORTATION COSTS OF SUPPLIES. WHERE THE TRANSPORTATION COSTS ARE PAYABLE TO THE VENDOR AS PART OF THE PURCHASE PRICE WHEN DELIVERED F.O.B. THEY MAY BE CHARGED TO THE SAME APPROPRIATION AS IS AVAILABLE FOR THE PURCHASE OF THE SUPPLIES. IS AS FOLLOWS: THE "DEPARTMENT OF AGRICULTURE APPROPRIATION ACT. IN THE EVENT THE TRANSPORTATION COSTS AND THE COSTS OF THE REPRINTS WERE NOT SHOWN AS SEPARATE ITEMS. THE ENTIRE AMOUNT WAS CHARGED TO THE LATTER NAMED APPROPRIATION. IT WAS RECENTLY CONCLUDED THAT BOTH THE TRANSPORTATION COSTS AND THE COST OF THE REPRINTS WERE PROPERLY CHARGEABLE TO THE APPROPRIATION "PRINTING AND BINDING. WERE SUBMITTED ON BUREAU SCHEDULE NO. 13961.

A-96955, AUGUST 25, 1938, 18 COMP. GEN. 197

TRANSPORTATION - GOVERNMENT SUPPLIES - AVAILABILITY OF PURCHASE APPROPRIATION FOR FREIGHT AND EXPRESS CHARGES THE APPROPRIATION FOR "SALARIES AND EXPENSES," OFFICE OF INFORMATION, DEPARTMENT OF AGRICULTURE, FOR THE FISCAL YEAR, 1939, 52 STAT. 713, WHICH PROVIDES SPECIFICALLY FOR FREIGHT AND EXPRESS CHARGES, IS CHARGEABLE WITH TRANSPORTATION COSTS OF SUPPLIES, ETC., TO THE EXCLUSION OF A MORE GENERAL APPROPRIATION, WHETHER THE OBLIGATION BE IN CONNECTION WITH OBJECTS CHARGED TO THE PRINTING AND BINDING APPROPRIATION MADE BY THE SAID ACT, OR OTHERWISE, BUT WHERE THE TRANSPORTATION COSTS ARE PAYABLE TO THE VENDOR AS PART OF THE PURCHASE PRICE WHEN DELIVERED F.O.B. DESTINATION, THEY MAY BE CHARGED TO THE SAME APPROPRIATION AS IS AVAILABLE FOR THE PURCHASE OF THE SUPPLIES, WHETHER OR NOT THE VENDOR IN BILLING THE UNITED STATES FOR THE SUPPLIES LISTS THE TRANSPORTATION CHARGES SEPARATELY.

ACTING COMPTROLLER GENERAL ELLIOTT TO THE SECRETARY OF AGRICULTURE, AUGUST 25, 1938:

YOUR LETTER OF JULY 30, 1938, IS AS FOLLOWS:

THE "DEPARTMENT OF AGRICULTURE APPROPRIATION ACT, 1939," APPROVED JUNE 16, 1938, AUTHORIZES ,THE PURCHASE OF REPRINTS OF SCIENTIFIC AND TECHNICAL ARTICLES PUBLISHED IN PERIODICALS AND JOURNALS.' A SIMILAR PROVISION APPEARED IN THE "AGRICULTURAL DEPARTMENT APPROPRIATION ACT OF 1935," APPROVED MARCH 26, 1934, 48 STAT. 467, AND SUBSEQUENT ANNUAL APPROPRIATION ACTS OF THE DEPARTMENT.

AFTER THE PASSAGE OF THE ACT OF MARCH 26, 1934, WHENEVER A VOUCHER INCLUDED AS A SEPARATE ITEM THE TRANSPORTATION COST FOR DELIVERING THE REPRINTS OF SCIENTIFIC AND TECHNICAL ARTICLES AS WELL AS THE COST OF THE REPRINTS THEMSELVES, THE DEPARTMENT ADOPTED THE POLICY OF CHARGING THE APPROPRIATIONS "SALARIES AND EXPENSES, OFFICE OF INFORMATION" AND "PRINTING AND BINDING, DEPARTMENT OF AGRICULTURE" WITH THE RESPECTIVE COSTS. IN THE EVENT THE TRANSPORTATION COSTS AND THE COSTS OF THE REPRINTS WERE NOT SHOWN AS SEPARATE ITEMS, THE ENTIRE AMOUNT WAS CHARGED TO THE LATTER NAMED APPROPRIATION.

IT WAS RECENTLY CONCLUDED THAT BOTH THE TRANSPORTATION COSTS AND THE COST OF THE REPRINTS WERE PROPERLY CHARGEABLE TO THE APPROPRIATION "PRINTING AND BINDING, DEPARTMENT OF AGRICULTURE," AND AS A RESULT THREE VOUCHERS NUMBERED 24205, 24206, AND 24207 FOR $6.71, $6.70, AND $4.97 IN FAVOR OF THE WAVERLY PRESS, INC., MT. ROYAL AND GUILFORD AVENUES, BALTIMORE, MARYLAND, FOR SERVICES RENDERED DURING THE FISCAL YEAR 1938, WERE SUBMITTED ON BUREAU SCHEDULE NO. 13961, DATED MAY 23, 1938, TO YOUR OFFICE FOR PREAUDIT. ALTHOUGH EACH OF THESE VOUCHERS SHOWED THE COSTS OF TRANSPORTATION AND THE REPRINTS AS SEPARATE ITEMS, IT WAS ADMINISTRATIVELY RECOMMENDED THAT SUCH COSTS BE CHARGED TO THE APPROPRIATION "PRINTING AND BINDING, DEPARTMENT OF AGRICULTURE, 1938.' EACH VOUCHER WAS SUBSEQUENTLY CERTIFIED FOR PAYMENT IN THE AMOUNT THEREOF AND FROM THE APPROPRIATION INDICATED, BY THE AUDIT DIVISION OF YOUR OFFICE.

UNLESS OTHERWISE ADVISED, THE DEPARTMENT PROPOSES TO CHARGE SIMILAR ITEMS TO THE APPROPRIATION FOR PRINTING AND BINDING.

THE APPROPRIATION "SALARIES AND EXPENSES, BUREAU OF INFORMATION, 1939," ACT OF JUNE 16, 1938, PUBLIC, 644, 52 STAT. 713, PROVIDES:

FOR NECESSARY EXPENSES IN CONNECTION WITH THE PUBLICATION, INDEXING, ILLUSTRATION, AND DISTRIBUTION OF BULLETINS, DOCUMENTS, AND REPORTS, INCLUDING LABOR-SAVING MACHINERY AND SUPPLIES, ENVELOPES, STATIONERY AND MATERIALS, OFFICE FURNITURE AND FIXTURES, PHOTOGRAPHIC EQUIPMENT AND MATERIALS, ARTISTS' TOOLS AND SUPPLIES, TELEPHONE AND TELEGRAPH SERVICE, FREIGHT AND EXPRESS CHARGES; PURCHASE AND MAINTENANCE OF BICYCLES; PURCHASE OF MANUSCRIPTS; TRAVELING EXPENSES; ELECTROTYPES, ILLUSTRATIONS, AND OTHER EXPENSES NOT OTHERWISE PROVIDED FOR, $379,800, OF WHICH NOT TO EXCEED $359,338 MAY BE USED FOR PERSONAL SERVICES IN THE DISTRICT OF COLUMBIA.

THE APPROPRIATION FOR PRINTING AND BINDING, DEPARTMENT OF AGRICULTURE, 1939, IN THE SAME ACT PROVIDES:

FOR ALL PRINTING AND BINDING FOR THE DEPARTMENT OF AGRICULTURE, INCLUDING ALL OF ITS BUREAUS, OFFICES, INSTITUTIONS, AND SERVICES LOCATED IN WASHINGTON, DISTRICT OF COLUMBIA, AND ELSEWHERE, $1,094,970, INCLUDING THE PURCHASE OF REPRINTS OF SCIENTIFIC AND TECHNICAL ARTICLES PUBLISHED IN PERIODICALS AND JOURNALS; * * *

IT IS A WELL-ESTABLISHED RULE THAT AN APPROPRIATION PROVIDING SPECIFICALLY FOR A PARTICULAR OBJECT IS AVAILABLE THEREFOR TO THE EXCLUSION OF A MORE GENERAL APPROPRIATION. ACCORDINGLY, WHENEVER THE OFFICE OF INFORMATION IS OBLIGATED TO PAY FREIGHT OR EXPRESS CHARGES AS SUCH, WHETHER IT BE IN CONNECTION WITH OBJECTS CHARGED TO THE PRINTING AND BINDING APPROPRIATION OR OTHERWISE, SUCH CHARGES MUST BE PAID FROM THE APPROPRIATION FOR SALARIES AND EXPENSES WHICH PROVIDES SPECIFICALLY FOR FREIGHT AND EXPRESS CHARGES. HOWEVER, WHERE THE TRANSPORTATION COSTS ARE PAYABLE TO THE VENDOR AS PART OF THE PURCHASE PRICE WHEN DELIVERED F.O.B. DESTINATION THEY MAY BE CHARGED TO THE SAME APPROPRIATION AS IS AVAILABLE FOR THE PURCHASE OF THE SUPPLIES. IN SUCH CIRCUMSTANCES IT IS IMMATERIAL THAT THE VENDOR IN BILLING THE UNITED STATES FOR SUCH SUPPLIES MAY LIST THE TRANSPORTATION CHARGES SEPARATELY. 2 COMP. GEN. 263. ACCORDINGLY, THE PRINTING AND BINDING APPROPRIATION WAS PROPERLY CHARGED WITH THE COST OF THE TRANSPORTATION UPON THE VOUCHER REFERRED TO IN YOUR SUBMISSION.