[Decision Concerning Excess Deductions From Monthly Payments Made to Beneficiaries of Dual Benefits Payments Account]

The Railroad Retirement Board requested a decision as to whether it could pay the excess amount it deducted from payments to beneficiaries of the Dual Benefits Payment Account for fiscal year (FY) 1986. The Board held that, since this excess amount was obligated and appropriated during FY 1986, it should disburse the excess after the end of FY 1986. GAO held that: (1) since appropriations to the account were 1-year funds, the Board was precluded from carrying over funds not allocated for benefits within FY 1986; (2) the beneficiaries were entitled only to their share of dual benefit payments as reflected in the monthly checks; and (3) the excess amounts the Board withheld were unobligated at the end of FY 1986. Accordingly, the Board should not make payment of the funds in a subsequent FY.