Response to Request for Analysis of Issues Raised by P.L. 97-51

GAO was asked whether Public Law 97-51, which authorized and appropriated money for four congressional employees, could be given retroactive application to be used as authority for creating an account to reimburse the employees for expenses which they incurred in fiscal year (FY) 1981. The Public Law provided for the establishment of the account commencing in 1981 and stated that FY 1981 funds should be transferred into the account. Although Congress took action on this provision on the last day of FY 1981, Congress recognized that the law would not be enacted until FY 1982 and thus ensured retroactive application. Accordingly, it is proper to establish an appropriation account for FY 1981 and to use this account to reimburse the employees for expenses which they incurred during FY 1981.