B-161813, JULY 24, 1967, 47 COMP. GEN. 70

B-161813: Jul 24, 1967

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ARE FOR DEPOSIT INTO THE TREASURY AS MISCELLANEOUS RECEIPTS UNDER 31 U.S.C. 484. THE REPLY TO THE REQUEST IS REQUIRED TO BE MADE TO THE HEAD OF THE FEDERAL AGENCY INVOLVED. AS THE QUESTION SUBMITTED IN THIS INSTANCE DOES NOT INVOLVE A QUESTION OF LAW THE DECISION OF WHICH IS NECESSARY TO THE CERTIFICATION OF ANY VOUCHER PRESENTLY BEFORE THE CERTIFYING OFFICER. THE MATTER HERE INVOLVED IS NOT ONE PROPERLY FOR SUBMISSION BY A CERTIFYING OFFICER UNDER THE AUTHORITY OF THE ABOVE REFERRED TO STATUTE. FOR THAT REASON REPLY TO THE CERTIFYING OFFICER'S REQUEST IS BEING MADE TO YOU AS HEAD OF THE FEDERAL AGENCY INVOLVED. THE FACTS AND CIRCUMSTANCES GIVING RISE TO THE QUESTION PRESENTED ARE SET FORTH BELOW.

B-161813, JULY 24, 1967, 47 COMP. GEN. 70

COURTS - COSTS - AWARDED TO UNITED STATES - DISPOSITION THE COURT COSTS AWARDED THE NATIONAL LABOR RELATIONS BOARD UNDER PUBLIC LAW 89-507, APPROVED JULY 18, 1966 (28 U.S.C. 2412), ARE FOR DEPOSIT INTO THE TREASURY AS MISCELLANEOUS RECEIPTS UNDER 31 U.S.C. 484, ABSENT AUTHORITY IN THE 1966 ACT OR ANY OTHER LAW MAKING AVAILABLE FOR EXPENDITURE BY A FEDERAL AGENCY MONEYS DERIVED FROM A JUDGMENT FOR COSTS AWARDED TO THE UNITED STATES PURSUANT TO THE 1966 ACT. CERTIFYING OFFICERS - SUBMISSIONS TO COMPTROLLER GENERAL - LAW V PROCEDURAL QUESTIONS WHEN A SUBMISSION UNDER 31 U.S.C. 82D, AUTHORIZING CERTIFYING OFFICERS "TO APPLY FOR AND OBTAIN A DECISION BY THE COMPTROLLER GENERAL ON ANY QUESTION OF LAW INVOLVED IN A PAYMENT ON ANY VOUCHERS PRESENTED TO THEM FOR CERTIFICATION" DOES NOT INVOLVE A QUESTION OF LAW BUT CONCERNS THE PROPER DISPOSITION OF COURT COSTS AWARDED TO THE UNITED STATES, THE REPLY TO THE REQUEST IS REQUIRED TO BE MADE TO THE HEAD OF THE FEDERAL AGENCY INVOLVED.

TO THE CHAIRMAN, NATIONAL LABOR RELATIONS BOARD, JULY 24, 1967:

LETTER DATED JUNE 13, 1967, FROM ETHELREDA C. FESMIRE, AUTHORIZED CERTIFYING OFFICER, NATIONAL LABOR RELATIONS BOARD (BOARD) REQUESTS A DECISION CONCERNING THE DISPOSITION OF MONEY RECEIVED BY THE BOARD AS COSTS IN A CIVIL ACTION.

SECTION 3 OF THE ACT OF DECEMBER 29, 1941, 31 U.S.C. 82D, GRANTS A RIGHT TO CERTIFYING OFFICERS "TO APPLY FOR AND OBTAIN A DECISION BY THE COMPTROLLER GENERAL ON ANY QUESTION OF LAW INVOLVED IN A PAYMENT ON ANY VOUCHERS PRESENTED TO THEM FOR CERTIFICATION.' AS THE QUESTION SUBMITTED IN THIS INSTANCE DOES NOT INVOLVE A QUESTION OF LAW THE DECISION OF WHICH IS NECESSARY TO THE CERTIFICATION OF ANY VOUCHER PRESENTLY BEFORE THE CERTIFYING OFFICER, THE MATTER HERE INVOLVED IS NOT ONE PROPERLY FOR SUBMISSION BY A CERTIFYING OFFICER UNDER THE AUTHORITY OF THE ABOVE REFERRED TO STATUTE. RATHER, THE QUESTION HERE PRESENTED CONCERNS THE PROPER DISPOSITION OF CERTAIN MONEYS RECEIVED BY THE BOARD, AND FOR THAT REASON REPLY TO THE CERTIFYING OFFICER'S REQUEST IS BEING MADE TO YOU AS HEAD OF THE FEDERAL AGENCY INVOLVED. SEE 26 COMP. GEN. 797; CF. 24 COMP. GEN. 546.

THE FACTS AND CIRCUMSTANCES GIVING RISE TO THE QUESTION PRESENTED ARE SET FORTH BELOW.

THE NATIONAL LABOR RELATIONS BOARD, ON NOVEMBER 8, 1965, PETITIONED THE UNITED STATES COURT OF APPEALS FOR THE FIRST CIRCUIT FOR ENFORCEMENT OF ITS ORDER AGAINST MCCORMICK LONGMEADOW STONE CO., INC. ON JANUARY 16, 1967, THE BOARD PRINTED AND FILED WITH THE COURT ITS BRIEF IN THE CASE AND, IN ADDITION, PARTICIPATED WITH THE RESPONDENT IN PRINTING A JOINT RECORD APPENDIX. THE COURT, ON MARCH 15, 1967, DECIDED FOR THE GOVERNMENT AND ENFORCED THE BOARD'S ORDER. ON APRIL 4, 1967, THE COURT ORDERED THE COSTS OF PRINTING BY THE BOARD TO BE TAXED AGAINST THE RESPONDENT.

PUBLIC LAW 89-507, APPROVED JULY 18, 1966, PROVIDES THAT CERTAIN COSTS MAY BE AWARDED TO THE PREVAILING PARTY IN ANY CIVIL ACTION BROUGHT BY OR AGAINST THE UNITED STATES. UNDER THIS STATUTE, THE COURT OF APPEALS FOR THE FIRST CIRCUIT HAS ADOPTED A RULE OF TAXING COSTS TO REIMBURSE THE PREVAILING PARTY FOR CERTAIN COSTS INCURRED IN LITIGATION.

PURSUANT TO THE ORDER OF THE COURT, THE RESPONDENT HAS FORWARDED TO THE BOARD A CHECK IN THE AMOUNT OF $750.45 WHICH IS THE TOTAL OF THE COSTS TAXED. THIS CHECK HAS BEEN DEPOSITED IN THE TREASURY IN THE SPECIAL DEPOSIT ACCOUNT 63X6875.

OUR DECISION IS REQUESTED AS TO WHETHER THE AMOUNT OF $750.45 SHOULD BE TRANSFERRED TO THE TREASURY AS MISCELLANEOUS RECEIPTS OR RESTORED TO THE BOARD'S APPROPRIATION FROM WHICH THE PAYMENTS WERE MADE FOR THE PRINTING.

SECTION 484, TITLE 31, U.S.C. PROVIDES THAT:

"THE GROSS AMOUNT OF ALL MONEYS RECEIVED FROM WHATEVER SOURCE FOR THE USE OF THE UNITED STATES, EXCEPT AS OTHERWISE PROVIDED IN SECTION 487 OF THIS TITLE, SHALL BE PAID BY THE OFFICER OR AGENT RECEIVING THE SAME INTO THE TREASURY, AT AS EARLY A DAY AS PRACTICABLE, WITHOUT ANY ABATEMENT OR DEDUCTION ON ACCOUNT OF SALARY, FEES, COSTS, CHARGES, EXPENSES, OR CLAIM OF ANY DESCRIPTION WHATEVER. BUT NOTHING HEREIN SHALL AFFECT ANY PROVISION RELATING TO THE REVENUES OF THE POST OFFICE DEPARTMENT.'

UNDER THE ABOVE STATUTE MONEYS RECEIVED FOR THE USE OF THE UNITED STATES ARE FOR DEPOSITING AS MISCELLANEOUS RECEIPTS INTO THE GENERAL FUND OF THE TREASURY. IT IS ONLY WHEN SPECIFICALLY AUTHORIZED BY LAW THAT FUNDS RECEIVED BY ANY FEDERAL AGENCY MAY BE CREDITED TO ANY APPROPRIATION OR OTHERWISE MADE AVAILABLE FOR EXPENDITURE. THERE IS NOTHING IN PUBLIC LAW 89-507 (28 U.S.C. 2412), NOR ARE WE AWARE OF ANY OTHER LAW, WHICH MAKES AVAILABLE FOR EXPENDITURE BY A FEDERAL AGENCY MONEYS DERIVED FROM A JUDGMENT FOR COSTS AWARDED IN FAVOR OF THE UNITED STATES BY A COURT PURSUANT TO PUBLIC LAW 89-507.

ACCORDINGLY, THE AMOUNT ($750.45) IN QUESTION IS REQUIRED TO BE DEPOSITED INTO THE TREASURY OF THE UNITED STATES AS MISCELLANEOUS RECEIPTS UNDER THE PROVISIONS OF 31 U.S.C. 484.