B-136506, SEPTEMBER 4, 1958, 38 COMP. GEN. 185

B-136506: Sep 4, 1958

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APPROPRIATIONS - REIMBURSEMENT - VEHICLES TRANSFERRED TO THE MOTOR VEHICLE POOL - REVOLVING FUND DETERMINATION A CONSTRUCTION APPROPRIATION OF THE BUREAU OF INDIAN AFFAIRS WHICH WAS USED FOR THE PURCHASE OF SIX MOTOR VEHICLES SUBSEQUENTLY TRANSFERRED TO THE INTERAGENCY MOTOR POOL IS NOT TO BE CONSIDERED A REVOLVING FUND WITHIN THE MEANING OF SECTION 211 (G) OF THE FEDERAL PROPERTY AND ADMINISTRATIVE SERVICES ACT OF 1949. EVEN THOUGH THE CONSTRUCTION COSTS ARE FOR REIMBURSEMENT. SINCE THE MONEYS REIMBURSED FOR CONSTRUCTION COSTS ARE FOR DEPOSIT INTO MISCELLANEOUS RECEIPTS AND ARE NOT AVAILABLE TO FINANCE A CONTINUING CYCLE OF OPERATIONS. THE BUREAU OF INDIAN AFFAIRS DOES NOT HAVE TO BE REIMBURSED FOR THE VEHICLES TRANSFERRED TO THE INTERAGENCY POOL.

B-136506, SEPTEMBER 4, 1958, 38 COMP. GEN. 185

APPROPRIATIONS - REIMBURSEMENT - VEHICLES TRANSFERRED TO THE MOTOR VEHICLE POOL - REVOLVING FUND DETERMINATION A CONSTRUCTION APPROPRIATION OF THE BUREAU OF INDIAN AFFAIRS WHICH WAS USED FOR THE PURCHASE OF SIX MOTOR VEHICLES SUBSEQUENTLY TRANSFERRED TO THE INTERAGENCY MOTOR POOL IS NOT TO BE CONSIDERED A REVOLVING FUND WITHIN THE MEANING OF SECTION 211 (G) OF THE FEDERAL PROPERTY AND ADMINISTRATIVE SERVICES ACT OF 1949, 40 U.S.C. 491 (G), EVEN THOUGH THE CONSTRUCTION COSTS ARE FOR REIMBURSEMENT, SINCE THE MONEYS REIMBURSED FOR CONSTRUCTION COSTS ARE FOR DEPOSIT INTO MISCELLANEOUS RECEIPTS AND ARE NOT AVAILABLE TO FINANCE A CONTINUING CYCLE OF OPERATIONS; THEREFORE, THE BUREAU OF INDIAN AFFAIRS DOES NOT HAVE TO BE REIMBURSED FOR THE VEHICLES TRANSFERRED TO THE INTERAGENCY POOL.

TO THE ADMINISTRATOR, GENERAL SERVICES ADMINISTRATION, SEPTEMBER 4, 1958:

YOUR LETTER OF JUNE 17, 1958, CONCERNS CERTAIN AUTOMOTIVE EQUIPMENT TRANSFERRED BY THE BUREAU OF INDIAN AFFAIRS, TO THE INTERAGENCY MOTOR POOL ESTABLISHED BY THE GENERAL SERVICES ADMINISTRATION AT ALBUQUERQUE, NEW MEXICO, PURSUANT TO SECTION 211 OF THE FEDERAL PROPERTY AND ADMINISTRATIVE SERVICES ACT OF 1949, AS AMENDED, 40 U.S.C. 491.

YOUR LETTER IS, IN PERTINENT PART, AS FOLLOWS:

BY LETTER DATED AUGUST 5, 1957, TO THE COMMISSIONER OF THE FEDERAL SUPPLY SERVICE OF THIS AGENCY, COPY ATTACHED, THE ASSISTANT COMMISSIONER OF THE BUREAU OF INDIAN AFFAIRS, DEPARTMENT OF THE INTERIOR, REQUESTED THAT REIMBURSEMENT BE MADE TO THAT BUREAU FOR CERTAIN AUTOMOTIVE EQUIPMENT TRANSFERRED BY THE BUREAU TO THE INTERAGENCY MOTOR POOL ON THE BASIS THAT SUCH EQUIPMENT WAS OWNED BY " INDIAN IRRIGATION PROJECTS" AND " INDIAN AGENCIES TRUST ACCOUNTS.' YOU WILL NOTE FROM THE ASSISTANT COMMISSIONER'S LETTER THAT THE EQUIPMENT TRANSFERRED FROM THE IRRIGATION PROJECTS IS ALLEGED TO HAVE BEEN PURCHASED BY THE USE OF FUNDS CONTAINED IN A REIMBURSABLE, REVOLVING FUND AUTHORIZED OR ESTABLISHED UNDER 38 STAT. 583, AND THAT THE EQUIPMENT TRANSFERRED FROM THE INDIAN AGENCIES TRUST ACCOUNTS IS ALLEGED TO HAVE BEEN PURCHASED BY THE USE OF FUNDS CONTAINED IN A REIMBURSABLE TRUST FUND AUTHORIZED OR ESTABLISHED UNDER 44 STAT. 560.

YOU SAY THAT THE GENERAL SERVICES ADMINISTRATION DOES NOT POSSESS OR HAVE READY ACCESS TO INFORMATION CONCERNING THE STATUS OF THE ABOVE FUNDS SUFFICIENT TO ENABLE THE MAKING OF A BONA FIDE DETERMINATION THAT THE EQUIPMENT TRANSFERRED FROM THE BUREAU OF INDIAN AFFAIRS TO THE INTERAGENCY MOTOR POOL IS SUBJECT TO REIMBURSEMENT PURSUANT TO SECTION 211 (G) OF THE ABOVE REFERRED TO ACT, 40 U.S.C. 491 (G). HENCE, YOU SAY THAT THE QUESTION ARISES AS TO WHETHER YOUR ADMINISTRATION SHOULD PROCEED TO MAKE REIMBURSEMENT SOLELY ON THE BASIS OF THE POSITION TAKEN BY THE BUREAU OF INDIAN AFFAIRS WITH RESPECT TO THE STATUS OF ITS FUNDS OR WHETHER IN CASES WHERE THE STATUS OF A FUND IS IN DOUBT THE MATTER SHOULD BE REFERRED TO US FOR FINAL DECISION.

SECTION 211 (G) OF THE FEDERAL PROPERTY AND ADMINISTRATIVE SERVICES ACT OF 1949, AS AMENDED, 40 U.S.C. 491 (G) PROVIDES, IN PART, AS FOLLOWS:

WHENEVER THE ADMINISTRATOR TAKES OVER PURSUANT TO SUBSECTION (B) OF THIS SECTION ANY MOTOR VEHICLE OR OTHER RELATED EQUIPMENT OR SUPPLIES FROM ANY GOVERNMENT CORPORATION, OR FROM ANY OTHER AGENCY IF SUCH VEHICLE, EQUIPMENT OR SUPPLIES HAVE BEEN ACQUIRED BY SUCH AGENCY THROUGH EXPENDITURES MADE FROM, AND NOT THERETOFORE REIMBURSED TO, ANY REVOLVING OR TRUST FUND AUTHORIZED BY LAW, THE ADMINISTRATOR SHALL REIMBURSE SUCH CORPORATION OR FUND BY AN AMOUNT EQUAL TO THE FAIR MARKET VALUE OF THE VEHICLE, EQUIPMENT OR SUPPLIES SO TAKEN OVER. * * *

A "REVOLVING FUND" IS DEFINED (AS FAR AS PERTINENT HERE) IN SECTION 21, BUDGET-TREASURY REGULATION NO. 1, AS FOLLOWS:

ALSO SEE 7 GAO MANUAL 1020.60.

IT APPEARS FROM THE RECORD BEFORE US THAT SIX MOTOR VEHICLES WERE TRANSFERRED BY THE BUREAU OF INDIAN AFFAIRS TO THE GENERAL SERVICES ADMINISTRATION INTERAGENCY MOTOR POOL AT ALBUQUERQUE, NEW MEXICO. FURTHER APPEARS THAT THESE VEHICLES WERE ORIGINALLY PURCHASED FROM THE APPROPRIATION ,14X2301 CONSTRUCTION, BUREAU OF INDIAN AFFAIRS.' WHILE FUNDS EXPENDED FROM THIS APPROPRIATION FOR THE CONSTRUCTION OF IRRIGATION PROJECTS ARE REIMBURSABLE TO THE GOVERNMENT UNDER 25 U.S.C. 385, THERE IS NOTHING IN THIS CODE SECTION WHICH AUTHORIZES THE RECREDITING OF THESE PAYMENTS TO THE APPROPRIATION FROM WHICH ORIGINALLY EXPENDED SO AS TO BE AVAILABLE FOR RE-EXPENDITURE, I.E., AVAILABLE TO FINANCE A CONTINUING CYCLE OF OPERATIONS. THE QUESTION WHETHER MONEYS COLLECTED TO REIMBURSE THE GOVERNMENT FOR EXPENDITURES PREVIOUSLY MADE SHOULD BE USED TO REIMBURSE THE APPROPRIATIONS FROM WHICH THE EXPENDITURES WERE MADE OR SHOULD BE COVERED INTO THE GENERAL FUND OF THE TREASURY HAS OFTEN BEEN PRESENTED TO THE ACCOUNTING OFFICERS OF THE GOVERNMENT AND IT CONSISTENTLY HAS BEEN HELD THAT, IN THE ABSENCE OF AN EXPRESS PROVISION IN THE STATUTES TO THE CONTRARY, SUCH FUNDS SHOULD BE COVERED INTO THE TREASURY AS MISCELLANEOUS RECEIPTS. THUS, IT APPEARS THAT MONEYS REIMBURSED THE GOVERNMENT FOR CONSTRUCTION COSTS OF INDIAN IRRIGATION PROJECTS ON ACCOUNT OF EXPENDITURES MADE FROM THE APPROPRIATION "14X2301 CONSTRUCTION, BUREAU OF INDIAN AFFAIRS" SHOULD BE DEPOSITED INTO MISCELLANEOUS RECEIPTS AND MAY NOT BE USED TO FINANCE A CONTINUING CYCLE OF OPERATIONS.

IN VIEW OF THE FOREGOING IT DOES NOT APPEAR THAT THE APPROPRIATION "14X2301 CONSTRUCTION, BUREAU OF INDIAN AFFAIRS" FROM WHICH THE TRANSFERRED AUTOMOTIVE EQUIPMENT IN QUESTION WAS ORIGINALLY PURCHASED IS A "REVOLVING FUND" AUTHORIZED BY LAW. THEREFORE, THE BUREAU OF INDIAN AFFAIRS NEED NOT BE REIMBURSED FOR AUTOMOTIVE EQUIPMENT ORIGINALLY PURCHASED FROM THIS APPROPRIATION.

FROM THE RECORD BEFORE US AND INFORMAL ADVICE RECEIVED FROM THE BUREAU OF INDIAN AFFAIRS, IT APPEARS THAT ONLY THE VEHICLES MENTIONED ABOVE WERE TRANSFERRED TO THE ALBUQUERQUE INTERAGENCY MOTOR POOL BY THE BUREAU. THEREFORE, IT DOES NOT APPEAR NECESSARY TO DISCUSS THE REIMBURSEMENT OF THE OTHER ACCOUNTS REFERRED TO IN LETTER OF AUGUST 5, 1957, FROM THE ASSISTANT COMMISSIONER, BUREAU OF INDIAN AFFAIRS, TO THE COMMISSIONER, FEDERAL SUPPLY SERVICE.

CONCERNING YOUR SUGGESTED PROCEDURE TO REFER ALL DOUBTFUL CASES CONCERNING REIMBURSEMENT UNDER THE PROVISION OF LAW IN QUESTION, YOU ARE ADVISED THAT IF, AFTER BEING INFORMED BY THE TRANSFEROR AGENCY AS TO THE SPECIFIC FUND OR APPROPRIATION FROM WHICH TRANSFERRED AUTOMOTIVE EQUIPMENT WAS ORIGINALLY PURCHASED, DOUBT EXISTS AS TO WHETHER SUCH FUND IS A REVOLVING OR TRUST FUND, THE MATTER MAY BE REFERRED HERE FOR OUR CONSIDERATION. IN MAKING SUCH REFERRALS PLEASE FURNISH US INFORMATION AS TO THE SPECIFIC FUNDS FROM WHICH THE AUTOMOTIVE EQUIPMENT WAS ORIGINALLY PURCHASED AS OBTAINED BY YOU FROM THE TRANSFEROR AGENCY.