[IRS Request for Decision on Use of Contract Cost Savings to Purchase Additional Equipment]

B-257617: Apr 18, 1995

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The Internal Revenue Service (IRS) requested a decision on whether it could use contract cost savings to purchase additional computer equipment under that contract. GAO held that IRS could not use the savings to purchase additional equipment, since the: (1) contract modification to increase the quantity of computer equipment constituted a new obligation and was chargeable only to the appropriation in effect at the time of the modification; and (2) cost savings stemmed from an earlier expired appropriation.

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