B-129072, OCT 22, 1974

B-129072: Oct 22, 1974

Additional Materials:

Contact:

Edda Emmanuelli Perez
(202) 512-2853
EmmanuelliPerezE@gao.gov

 

Office of Public Affairs
(202) 512-4800
youngc1@gao.gov

REFUND DETERMINATIONS UNDER THE RENEGOTIATION ACT OF 1951 IN THE FORM OF JUDGMENTS BY THE COURT OF CLAIMS ARE REQUIRED TO BE CERTIFIED BY THE ADMINISTRATOR OF GENERAL SERVICES UNDER SECTION 201(F) OF THAT ACT. REQUESTED OUR OPINION CONCERNING PLANS OF THE DEPARTMENT OF JUSTICE TO HAVE JUDGMENTS ENTERED AGAINST THE UNITED STATES WHEN THE COURT OF CLAIMS DETERMINES THAT A REFUND IS DUE THE PETITIONER UNDER THE RENEGOTIATION ACT OF 1951. IT WAS PROPOSED THAT ONCE THE COURT OF CLAIMS ENTERED A JUDGMENT. IT WAS SUGGESTED THAT THIS PROCEDURE IS POSSIBLE NOW THAT JURISDICTION OVER RENEGOTIATION ACT DETERMINATIONS HAS BEEN TRANSFERRED FROM THE TAX COURT TO THE COURT OF CLAIMS BY PUB. THAT: "*** ALL AMOUNTS FINALLY ADJUDGED OR DETERMINED TO HAVE BEEN ERRONEOUSLY COLLECTED BY THE UNITED STATES PURSUANT TO A DETERMINATION OF EXCESS PROFITS *** SHALL BE CERTIFIED BY THE ADMINISTRATOR OF GENERAL SERVICES OR HIS DULY AUTHORIZED REPRESENTATIVE TO THE TREASURY DEPARTMENT FOR PAYMENT FROM SUCH APPROPRIATIONS AS MAY BE AVAILABLE THEREFOR: PROVIDED.

B-129072, OCT 22, 1974

ALTHOUGH THE COMPTROLLER GENERAL NORMALLY CERTIFIES FINAL JUDGMENTS OF THE COURT OF CLAIMS, REFUND DETERMINATIONS UNDER THE RENEGOTIATION ACT OF 1951 IN THE FORM OF JUDGMENTS BY THE COURT OF CLAIMS ARE REQUIRED TO BE CERTIFIED BY THE ADMINISTRATOR OF GENERAL SERVICES UNDER SECTION 201(F) OF THAT ACT.

CERTIFICATION OF RENEGOTIATION ACT DETERMINATIONS:

BY LETTER DATED JULY 16, 1974, THE ASSISTANT ATTORNEY GENERAL, CIVIL DIVISION, REQUESTED OUR OPINION CONCERNING PLANS OF THE DEPARTMENT OF JUSTICE TO HAVE JUDGMENTS ENTERED AGAINST THE UNITED STATES WHEN THE COURT OF CLAIMS DETERMINES THAT A REFUND IS DUE THE PETITIONER UNDER THE RENEGOTIATION ACT OF 1951, 65 STAT. 7, 50 U.S.C. APP. 1211 ET SEQ. (1970), AS AMENDED, 50 U.S.C. APP. 1212 ET SEQ. (SUPP. II, 1972).

IT WAS PROPOSED THAT ONCE THE COURT OF CLAIMS ENTERED A JUDGMENT, APPLICATION WOULD BE MADE TO THE GENERAL ACCOUNTING OFFICE FOR CERTIFICATION OF THE REFUND, AS PROVIDED IN 28 U.S.C. 2517 (1970). IT WAS SUGGESTED THAT THIS PROCEDURE IS POSSIBLE NOW THAT JURISDICTION OVER RENEGOTIATION ACT DETERMINATIONS HAS BEEN TRANSFERRED FROM THE TAX COURT TO THE COURT OF CLAIMS BY PUB. L. NO. 92-41, 50 U.S.C. APP. 1218 (SUPP. II, 1972), AND THAT IT WOULD PROMOTE UNIFORMITY AND COULD BE MORE EXPEDITIOUS THAN APPLICATION TO THE ADMINISTRATOR OF GENERAL SERVICES FOR CERTIFICATION OF REFUND DETERMINATIONS, AS PROVIDED IN SECTION 201(F) OF THE RENEGOTIATION ACT OF 1951, 50 U.S.C. APP. 1231(F) (1970). SECTION 201(F) STATES, IN PERTINENT PART, THAT:

"*** ALL AMOUNTS FINALLY ADJUDGED OR DETERMINED TO HAVE BEEN ERRONEOUSLY COLLECTED BY THE UNITED STATES PURSUANT TO A DETERMINATION OF EXCESS PROFITS *** SHALL BE CERTIFIED BY THE ADMINISTRATOR OF GENERAL SERVICES OR HIS DULY AUTHORIZED REPRESENTATIVE TO THE TREASURY DEPARTMENT FOR PAYMENT FROM SUCH APPROPRIATIONS AS MAY BE AVAILABLE THEREFOR: PROVIDED, THAT SUCH REFUNDS SHALL BE BASED SOLELY ON THE CERTIFICATE OF THE ADMINISTRATOR OF GENERAL SERVICES OR HIS DULY AUTHORIZED REPRESENTATIVE."

WHILE 28 U.S.C. 2517 (1970) PROVIDES FOR CERTIFICATION BY THE GENERAL ACCOUNTING OFFICE OF FINAL JUDGMENTS BY THE COURT OF CLAIMS, WE FEEL THAT CERTIFICATION BY THIS OFFICE OF RENEGOTIATION ACT DETERMINATIONS IN THE FORM OF JUDGMENTS ENTERED BY THE COURT OF CLAIMS WOULD BE CONTRARY TO THE PLAIN LANGUAGE AND INTENT OF SECTION 201(F).

IN CONSIDERING THIS MATTER, WE FOUND NOTHING IN THE LEGISLATIVE HISTORY OF PUB. L. NO. 92-41, 50 U.S.C. APP. 1218 (SUPP. II, 1972), TO INDICATE WHETHER CONGRESS INTENDED FOR THE COURT OF CLAIMS TO ENTER A JUDGMENT IN ADDITION TO AN ORDER DETERMINING THE AMOUNT OF EXCESS PROFITS. WE ALSO FOUND NOTHING TO INDICATE AN INTENTION TO CHANGE THE ESTABLISHED METHOD OF PAYING REFUNDS IRRESPECTIVE OF THE FORM OF THE DETERMINATION.

GENERAL SERVICES ADMINISTRATION OFFICIALS HAVE INFORMED US THAT THEY ARE PREPARING A SUPPLEMENTAL APPROPRIATION REQUEST FOR APPROPRIATION NO. 47X0515, "REFUNDS UNDER RENEGOTIATION ACT, GENERAL SERVICES ADMINISTRATION," FROM WHICH THE REFUNDS IN QUESTION ARE MADE. IN VIEW OF CONCERN THAT PAYMENTS OF REFUNDS BE EXPEDITED AND THE PROCEDURES BE MADE MORE UNIFORM, WE SUGGEST THAT CONSIDERATION BE GIVEN TO APPLICATION TO CONGRESS REGARDING REVOCATION OR AMENDMENT OF SECTION 201(F) AT THIS TIME.