[Request for Reconsideration of Decision Requiring GSA's Incremental Reimbursement of General Supply Fund]

B-213771.2: Apr 1, 1985

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Reconsideration was requested of a decision which held that the General Services Administration (GSA) must promptly reimburse the General Supply Fund (GSF) for GSF operating equipment, the cost of which is ultimately charged to annual appropriations available for paying GSF operating expenses. A reversal of the decision was requested because, from the inception of its administration of the GSF, GSA has taken the position that it is not a requisitioning agency. Furthermore, GSA indicated that, even if the prior holding is affirmed, GSA will seek legislative enactment to exempt itself from the requirements of the Federal Property and Administrative Services Act which applies the prompt reimbursement requirement to GSA. In its prior decision, GAO found no basis to favor GSA merely because it administers the GSF. Furthermore, GAO found nothing which led it to conclude that GSA is not a requisitioning agency under the act. Since accounting systems must reflect the law, GAO could find no reason to allow GSA to ignore the prompt reimbursement requirement. GAO reaffirmed its prior decision, except where Congress has specifically authorized GSA to amortize costs of property procured through, or capitalized to, the GSF. In order to permit GSA to adjust its future appropriation requests or seek enactment of legislation to exempt itself from the act's application, the GAO decision should be prospectively applied only to new GSA equipment purchases through the GSF beginning in fiscal year 1987.

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