B-81575, DECEMBER 15, 1948, 28 COMP. GEN. 365

B-81575: Dec 15, 1948

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FUNDS MADE AVAILABLE TO SUCH GROUPS ARE AVAILABLE SOLELY FOR THE PURPOSES FOR WHICH ORIGINALLY APPROPRIATED AND ARE AVAILABLE FOR OBLIGATION ONLY DURING THE PERIOD OF AVAILABILITY OF THE ORIGINAL APPROPRIATION. EVEN THOUGH THE FUNDS ARE ESTABLISHED IN WORKING FUND ACCOUNTS AS AN ACCOUNTING EXPEDIENCY. 1948: REFERENCE IS MADE TO YOUR LETTER DATED NOVEMBER 8. WHEREIN IT WAS HELD THAT THE INHIBITION IN SECTION 9 OF THE ACT OF MARCH 4. WAS REMOVED BY SECTION 214 OF THE INDEPENDENT OFFICES APPROPRIATION ACT. THE FACT THAT THE FUNDS HERE INVOLVED WERE ADVANCED TO THE DEPARTMENT OF COMMERCE BY THE WAR DEPARTMENT BY MEANS OF A WORKING FUND CANNOT OPERATE TO DIVEST THE FUNDS SO ADVANCED OF THEIR IDENTITY AS APPROPRIATED MONEYS OR EXEMPT THEM FROM THE REQUIREMENT THAT THEY BE EXPENDED SOLELY FOR THE PURPOSES FOR WHICH ORIGINALLY MADE AVAILABLE. 19 COMP.

B-81575, DECEMBER 15, 1948, 28 COMP. GEN. 365

WORKING FUNDS - AVAILABILITY AND PERIOD OF OBLIGATION - INTERAGENCY GROUPS UNDER THE PROVISIONS OF SECTION 214 OF THE INDEPENDENT OFFICES APPROPRIATION ACT, 1946, MAKING APPROPRIATIONS AVAILABLE FOR THE EXPENSES OF CERTAIN COMMITTEES, BOARDS, OR OTHER INTERAGENCY GROUPS, FUNDS MADE AVAILABLE TO SUCH GROUPS ARE AVAILABLE SOLELY FOR THE PURPOSES FOR WHICH ORIGINALLY APPROPRIATED AND ARE AVAILABLE FOR OBLIGATION ONLY DURING THE PERIOD OF AVAILABILITY OF THE ORIGINAL APPROPRIATION, EVEN THOUGH THE FUNDS ARE ESTABLISHED IN WORKING FUND ACCOUNTS AS AN ACCOUNTING EXPEDIENCY.

COMPTROLLER GENERAL WARREN TO W. H. MILTNER, DEPARTMENT OF COMMERCE, DECEMBER 15, 1948:

REFERENCE IS MADE TO YOUR LETTER DATED NOVEMBER 8, 1948, ENCLOSING A VOUCHER STATED IN THE AMOUNT OF $22 IN FAVOR OF COOPER TRENT, 2521 WILSON BOULEVARD, ARLINGTON, VIRGINIA.

THE AFORESAID VOUCHER COVERS CERTAIN EXPENSES FOR PRINTING FOR THE RADIO TECHNICAL COMMISSION FOR AERONAUTICS, AND YOU REQUEST DECISION AS TO THE LEGALITY OF THE PROPOSED PAYMENT FROM THE WORKING FUND ACCOUNT ESTABLISHED BY ACCOUNTS AND PROCEDURES LETTER NO. 11471, DATED MAY 1, 1947. THE SAID WORKING FUND ACCOUNT CONSISTS OF MONEYS ADVANCED FROM THE APPROPRIATION ACCOUNT 2170705 AIR CORPS, ARMY, 1947, TO COVER EXPENDITURES FOR A SECRETARY AND MISCELLANEOUS SUPPLIES OF THE RADIO TECHNICAL COMMISSION FOR AERONAUTICS.

YOUR LETTER MAKES REFERENCE TO 26 COMP. GEN. 354, WHEREIN IT WAS HELD THAT THE INHIBITION IN SECTION 9 OF THE ACT OF MARCH 4, 1909, 35 STAT. 1027, 31 U.S.C. 673, AGAINST THE INCURRENCE OR PAYMENT OF EXPENSES OF COMMISSIONS, COUNCILS, BOARDS, ETC., WAS REMOVED BY SECTION 214 OF THE INDEPENDENT OFFICES APPROPRIATION ACT, 1946, APPROVED MAY 3, 1945, 59 STAT. 106, 134, IN RESPECT TO INTERAGENCY GROUPS ENGAGED IN AUTHORIZED ACTIVITIES OF COMMON INTEREST TO THE AGENCIES INVOLVED, AND YOU CONTEND THAT---

IN VIEW OF THE ABSENCE OF ANY LIMITATION IN THE LANGUAGE OF THIS LEGISLATION CONCERNING THE TYPE OF EXPENSES FOR WHICH THE APPROPRIATIONS SHALL BE AVAILABLE, IT WOULD APPEAR THAT ANY EXPENSE NECESSARY AND INCIDENT TO CARRYING OUT THE PURPOSES OF THE COMMISSION COULD BE PROPERLY PAID FROM APPROPRIATED FUNDS.

WHILE SECTION 214 ITSELF DOES NOT SPECIFICALLY DEFINE THE TYPES OF EXPENSES FOR WHICH APPROPRIATIONS OF GOVERNMENT DEPARTMENTS AND ESTABLISHMENTS SHALL BE AVAILABLE, THE FACT THAT THE FUNDS HERE INVOLVED WERE ADVANCED TO THE DEPARTMENT OF COMMERCE BY THE WAR DEPARTMENT BY MEANS OF A WORKING FUND CANNOT OPERATE TO DIVEST THE FUNDS SO ADVANCED OF THEIR IDENTITY AS APPROPRIATED MONEYS OR EXEMPT THEM FROM THE REQUIREMENT THAT THEY BE EXPENDED SOLELY FOR THE PURPOSES FOR WHICH ORIGINALLY MADE AVAILABLE. 19 COMP. GEN. 774. CONSEQUENTLY, INASMUCH AS THE FUNDS FOR THE OPERATION OF THE AIR CORPS FOR THE FISCAL YEAR 1947--- PROVIDED IN THE MILITARY APPROPRIATION ACT, 1947, APPROVED JULY 16, 1946, 60 STAT. 541, 550--- DO NOT APPEAR TO HAVE BEEN MADE AVAILABLE FOR PRINTING AND BINDING, THE PROPOSED PAYMENT WOULD NOT BE PROPER FOR THAT REASON.

FURTHERMORE, WHILE THIS OFFICE HAS SANCTIONED THE USE OF A WORKING FUND TO DEFRAY CERTAIN EXPENSES OF INTERAGENCY COMMISSIONS BECAUSE SUCH AN ACCOUNT PRESENTS A FEASIBLE AND EXPEDIENT ACCOUNTING METHOD FOR HANDLING THE FINANCIAL TRANSACTIONS OF INTERAGENCY COMMISSIONS, FUNDS MADE AVAILABLE TO SUCH COMMISSIONS BY VIRTUE OF THE PROVISIONS OF SECTION 214 OF THE ACT OF MAY 3, 1945, SUPRA, MUST BE EXPENDED AND OBLIGATED IN ACCORDANCE WITH THE STATUTES APPROPRIATING SUCH FUNDS AND ARE TO BE REGARDED AS AVAILABLE ONLY DURING THE PERIOD OF AVAILABILITY OF THE ORIGINAL APPROPRIATION. IN THIS CONNECTION, THERE IS ENCLOSED FOR YOUR INFORMATION, A COPY OF ACCOUNTS AND PROCEDURES LETTER NO. 12884, DATED JUNE 24, 1948, ESTABLISHING A SIMILAR WORKING FUND ACCOUNT, YOUR ATTENTION BEING SPECIFICALLY INVITED TO THE NOTE WHICH, WITH REFERENCE TO THE AVAILABILITY OF FUNDS DEPOSITED IN THE WORKING FUND ACCOUNT ESTABLISHED THEREIN, READS AS FOLLOWS:

* * * IT WILL BE NOTED THAT THE PROVISIONS OF SECTION 214 OF PUBLIC LAW 49, APPROVED MAY 3, 1945, 59 STAT. 134, REQUIRE THE FUNDS AVAILABLE TO THE COMMITTEE BE EXPENDED AND OBLIGATED IN ACCORDANCE WITH THE STATUTES WHICH APPROPRIATED THE FUNDS. THEREFORE, AMENDMENTS TO THE ACT OF JUNE 30, 1932, 47 STAT. 417, WHICH EXTEND THE PERIOD OF OBLIGATION OF FUNDS TRANSFERRED PURSUANT TO SUCH ACT, WILL NOT APPLY TO MONEYS DEPOSITED IN THE LIMITATION ACCOUNT HEREIN PRESCRIBED AND UNEXPENDED FUNDS THEREIN WILL NOT BE AVAILABLE FOR OBLIGATION AFTER THE CURRENT FISCAL YEAR.

SINCE THE INSTANT VOUCHER DISCLOSES THAT THE PRINTING FOR WHICH PAYMENT IS SOUGHT WAS ORDERED ON AUGUST 12, 1948, IT IS NOT ESTABLISHED OF RECORD THAT THE FUNDS IN QUESTION WERE PROPERLY OBLIGATED DURING THE PERIOD OF AVAILABILITY OF THE ORIGINAL APPROPRIATION AND, FOR SUCH FURTHER REASON, THE PROPOSED PAYMENT IS NOT PROPER.

ACCORDINGLY, THE VOUCHER, WHICH IS RETURNED HEREWITH, MAY NOT BE CERTIFIED FOR PAYMENT.