[Decision Concerning Disposition of Congressional Travel Account Balance]

The Department of the Treasury's Financial Management Service (FMS) requested authority to write off a clearing account balance of congressional foreign travel expenses incurred between May 1977 and September 1978. GAO held that statutory law authorized FMS to liquidate that balance through a charge to a permanent indefinite appropriation account, since the expenses were: (1) more than 2 fiscal years old; and (2) chargeable to withdrawn unexpended balances of congressional accounts. Accordingly, FMS should charge the balance in equal amounts to two permanent indefinite appropriation accounts.