B-12140, SEPTEMBER 7, 1940, 20 COMP. GEN. 134

B-12140, SEPTEMBER 7, 1940, 20 COMP. GEN. 134

APPROPRIATIONS - PRINTING AND BINDING - SUPPLEMENTING WITH GENERAL APPROPRIATION THE APPROPRIATION IN THE SECOND DEFICIENCY APPROPRIATION ACT, 1940, APPROVED JUNE 27, 1940, PROVIDING IN GENERAL TERMS FOR "ALL NECESSARY EXPENSES" OF CERTAIN ADDITIONAL WORK BY THE SOCIAL SECURITY BOARD, MAY NOT BE USED FOR PRINTING AND BINDING IN VIEW OF THE SPECIFIC APPROPRIATION IN THE ACT OF JUNE 26, 1940, FOR PRINTING AND BINDING FOR THE FEDERAL SECURITY AGENCY AND THE OFFICES THEREUNDER INCLUDING THE SOCIAL SECURITY BOARD.

ACTING COMPTROLLER GENERAL ELLIOTT TO THE FEDERAL SECURITY ADMINISTRATOR, SEPTEMBER 7, 1940:

I HAVE YOUR LETTER OF AUGUST 30, 1940, AS FOLLOWS:

THE SECOND DEFICIENCY APPROPRIATION ACT, 1940, ( PUBLIC, 668, 76TH CONGRESS) CONTAINS THE FOLLOWING APPROPRIATION FOR THE SOCIAL SECURITY BOARD OF THE FEDERAL SECURITY AGENCY:

"SELECTING, TESTING AND PLACEMENT OF DEFENSE WORKERS, SOCIAL SECURITY BOARD: FOR ALL NECESSARY EXPENSES OF THE SOCIAL SECURITY BOARD INCURRED UNDER THE SUPERVISION AND DIRECTION OF THE FEDERAL SECURITY ADMINISTRATOR IN PROVIDING SPECIAL FEDERAL ASSISTANCE TO AND SUPERVISION OF STATE EMPLOYMENT SERVICES FOR THE SELECTION AND TESTING FOR, AND PLACEMENT OF WORKERS IN, OCCUPATIONS ESSENTIAL TO THE NATIONAL DEFENSE INCLUDING PERSONAL SERVICES AND RENT IN THE DISTRICT OF COLUMBIA AND ELSEWHERE, EQUIPMENT AND TRAVEL EXPENSES, FISCAL YEAR 1941 $2,000,000, OF WHICH NOT EXCEEDING $15,000 MAY BE TRANSFERRED BY THE ADMINISTRATOR TO HIS OFFICE FOR USE IN CARRYING OUT THE PURPOSES OF THIS APPROPRIATION: PROVIDED, THAT IN CASE ANY STATE EMPLOYMENT SERVICE IS FOUND UNABLE TO RENDER ADEQUATE SERVICE IN CONNECTION WITH THE FULFILLMENT OF THIS PROGRAM, THIS APPROPRIATION SHALL BE AVAILABLE SUBJECT TO THE APPROVAL OF SUCH ADMINISTRATOR, FOR THE MAINTENANCE OF SPECIAL EMPLOYMENT FACILITIES AND SERVICES.'

YOU WILL NOTE THAT THE APPROPRIATION IS "FOR ALL NECESSARY EXPENSES OF THE SOCIAL SECURITY BOARD INCURRED" IN CONNECTION WITH THE GENERAL PURPOSES OF THE APPROPRIATION.

IT BECOMES NECESSARY IN THE ADMINISTRATION OF THE SPECIAL DEFENSE SERVICE REQUIRED BY THIS APPROPRIATION TO INCUR EXPENSES FOR PRINTING AND BINDING, IN ADDITION TO THE PRINTING AND BINDING INCIDENT TO THE ORDINARY FUNCTIONS OF THE SOCIAL SECURITY BOARD.

AT THE TIME THE BUDGET ESTIMATES FOR PRINTING AND BINDING FOR THE FEDERAL SECURITY AGENCY WERE APPROVED BY THE BUREAU OF THE BUDGET AND FOR WHICH AN APPROPRIATION WAS SUBSEQUENTLY MADE, THE NEED FOR PRINTING AND BINDING IN CONNECTION WITH THE PURPOSES FOR WHICH THE SPECIFIC APPROPRIATION REFERRED TO ABOVE WAS MADE, WAS NOT KNOWN AND PROVISION THEREFOR COULD NOT, AS A CONSEQUENCE, BE INCLUDED. THE QUESTION ARISES THEREFORE, WHETHER THE REQUIRED EXPENDITURES FOR PRINTING AND BINDING CONSTITUTE LAWFUL CHARGES AGAINST THE ITEM SET OUT ABOVE FROM THE SECOND DEFICIENCY APPROPRIATION ACT, AND THE MATTER IS SUBMITTED FOR YOUR ADVICE.

SINCE NO OBLIGATIONS WILL BE INCURRED FOR THIS PURPOSE PENDING RECEIPT OF YOUR CONCLUSION, IT WILL BE APPRECIATED IF YOU WILL GIVE THE MATTER YOUR EARLY CONSIDERATION.

THE SECOND DEFICIENCY ACT OF 1940, IN WHICH THE APPROPRIATION QUOTED IN YOUR SUBMISSION WAS MADE, WAS APPROVED JUNE 27, 1940. IN THE ACT APPROVED JUNE 26, 1940, PUBLIC, NO. 665, 54 STAT. 574, MAKING APPROPRIATIONS FOR THE FEDERAL SECURITY AGENCY IS FOUND THE FOLLOWING APPROPRIATION UNDER THE HEADING OF FEDERAL SECURITY AGENCY:

PRINTING AND BINDING: FOR PRINTING AND BINDING FOR THE FEDERAL SECURITY AGENCY, $1,133,000. AND IN THE SAME ACT, UNDER THE CAPTION " SOCIAL SECURITY BOARD," THERE IS CONTAINED LANGUAGE AS FOLLOWS:

SALARIES AND EXPENSES: FOR ALL AUTHORIZED AND NECESSARY ADMINISTRATIVE EXPENSES OF THE SOCIAL SECURITY BOARD IN PERFORMING THE DUTIES IMPOSED UPON IT BY LAW, * * *

THE GENERAL RULE, CONSISTENTLY FOLLOWED BY THE ACCOUNTING OFFICERS OF THE GOVERNMENT, IS THAT A SPECIFIC APPROPRIATION FOR A PARTICULAR CLASS OF EXPENDITURES IS AVAILABLE THEREFOR TO THE EXCLUSION OF A MORE GENERAL APPROPRIATION. 7 COMP. GEN. 400; 10 ID. 561. IN DECISION, 4 COMP. GEN. 642, RENDERED JANUARY 30, 1925, TO THE SECRETARY OF THE INTERIOR, IT WAS HELD:

WHERE CONGRESS HAS SPECIFICALLY LIMITED THE AMOUNT TO BE EXPENDED FOR STATIONARY BY A DEPARTMENT DURING A FISCAL YEAR, A LATER APPROPRIATION PROVIDING FOR ADDITIONAL WORK TO BE CARRIED ON BY THAT DEPARTMENT DURING THE SAME FISCAL YEAR DOES NOT OF ITSELF AUTHORIZE THE EXCEEDING OF SUCH LIMITATION.

THE FACTS IN YOUR PRESENT SUBMISSION ARE SIMILAR TO THE FACTS INVOLVED IN THE ABOVE-CITED DECISION, AND FOR THE REASONS THEREIN STATED IT MUST BE HELD THAT THE APPROPRIATION IN THE SECOND DEFICIENCY ACT OF 1940 FOR THE SOCIAL SECURITY BOARD MAY NOT BE USED TO SUPPLEMENT THE SPECIFIC APPROPRIATION FOR PRINTING AND BINDING FOR THE FEDERAL SECURITY AGENCY AND THE OFFICES THEREUNDER. 19 COMP. GEN. 324.