MARCH 9, 1923, 2 COMP. GEN. 535
Highlights
1923: I HAVE YOUR LETTER OF FEBRUARY 26. THE PUBLIC PRINTER IS HIS OWN DISBURSING OFFICER AND IS BONDED AT $100. YOUR DECISION ON THIS MATTER IS REQUESTED. THE PROVISO QUOTED IN YOUR LETTER RELATES TO A SPECIFIC APPROPRIATION MADE FOR THE FISCAL YEAR 1924 AND I THINK IT MUST BE HELD THAT IT CAN HAVE NO APPLICATION UNTIL SAID APPROPRIATION BECOMES AVAILABLE. NO PROVISION IS MADE FOR A DISBURSING CLERK FOR THE GOVERNMENT PRINTING OFFICE DURING THE FISCAL YEAR 1923. THE EVIDENT PURPOSE OF THE WORD "HEREAFTER" AS USED IN THE PROVISO IS TO INDICATE THE PERMANENT CHARACTER OF THE LEGISLATION RATHER THAN THE DATE IT IS TO BECOME EFFECTIVE. IT IS A WELL ESTABLISHED RULE OF CONSTRUCTION THAT PROVISIONS IN AN ANNUAL APPROPRIATION ACT ARE TO BE CONSTRUED AS EFFECTIVE FROM THE BEGINNING OF THE FISCAL YEAR FOR WHICH THE APPROPRIATIONS THEREIN ARE MADE.
MARCH 9, 1923, 2 COMP. GEN. 535
DISBURSING CLERK, GOVERNMENT PRINTING OFFICE, DATE DUTIES OF EFFECTIVE THE PROVISION IN THE ACT OF FEBRUARY 20, 1923, 42 STAT. 1277, THAT THE DISBURSING CLERK OF THE GOVERNMENT PRINTING OFFICE--- ORIGINALLY AUTHORIZED BY MEANS OF AN APPROPRIATION THEREIN FOR SUCH A POSITION FOR 1924--- "HEREAFTER SHALL BE CHARGED" WITH THE RECEIPT AND DISBURSEMENT OF ALL MONEYS FOR SAID OFFICE, DOES NOT BECOME OPERATIVE PRIOR TO THE EFFECTIVE DATE OF THE APPROPRIATION FOR THE POSITION, JULY 1, 1923.
COMPTROLLER GENERAL MCCARL TO THE PUBLIC PRINTER, MARCH 9, 1923:
I HAVE YOUR LETTER OF FEBRUARY 26, 1923, AS FOLLOWS:
PUBLIC ACT NO. 431, 67TH CONGRESS, WHICH PROVIDES AN APPROPRIATION FOR THE GOVERNMENT PRINTING OFFICE FOR THE FISCAL YEAR 1924, SPECIFIES --
"* * * DISBURSING CLERK, $2,500: PROVIDED, THAT THE DISBURSING CLERK OF THE GOVERNMENT PRINTING OFFICE HEREAFTER SHALL BE CHARGED WITH THE RECEIPT AND DISBURSEMENT OF ALL MONEYS FOR SAID OFFICE IN ACCORDANCE WITH THE PROVISIONS OF LAW RELATING TO THE PUBLIC PRINTER AND OTHER DISBURSING OFFICERS OF THE GOVERNMENT, UNDER SUCH BOND AND RULES AS THE SECRETARY OF THE TREASURY SHALL PRESCRIBE; AND THEREAFTER THE PUBLIC PRINTER SHALL GIVE A BOND IN THE SUM OF $25,000 FOR THE FAITHFUL PERFORMANCE OF HIS DUTY; * *
THE APPROPRIATION ACT FOR THE CURRENT FISCAL YEAR DOES NOT PROVIDE FOR A DISBURSING CLERK IN THE GOVERNMENT PRINTING OFFICE; THE PUBLIC PRINTER IS HIS OWN DISBURSING OFFICER AND IS BONDED AT $100,000.
THE QUESTION ARISES AS TO WHETHER THE WORDS "HEREAFTER SHALL BE CHARGED," WHICH APPEAR IN ABOVE QUOTATION OF THE APPROPRIATION ACT FOR 1924, SHALL BE CONSTRUED AS BECOMING EFFECTIVE UPON APPROVAL OF THE ACT (FEBRUARY 20, 1923) OR UPON THE BEGINNING OF THE FISCAL YEAR 1924.
YOUR DECISION ON THIS MATTER IS REQUESTED.
THE PROVISO QUOTED IN YOUR LETTER RELATES TO A SPECIFIC APPROPRIATION MADE FOR THE FISCAL YEAR 1924 AND I THINK IT MUST BE HELD THAT IT CAN HAVE NO APPLICATION UNTIL SAID APPROPRIATION BECOMES AVAILABLE. NO PROVISION IS MADE FOR A DISBURSING CLERK FOR THE GOVERNMENT PRINTING OFFICE DURING THE FISCAL YEAR 1923, THE DUTIES AND RESPONSIBILITIES INCIDENT TO THE DISBURSEMENT OF MONEYS FOR SAID OFFICE DURING SAID FISCAL YEAR DEVOLVING BY LAW UPON THE PUBLIC PRINTER. THE EVIDENT PURPOSE OF THE WORD "HEREAFTER" AS USED IN THE PROVISO IS TO INDICATE THE PERMANENT CHARACTER OF THE LEGISLATION RATHER THAN THE DATE IT IS TO BECOME EFFECTIVE. IT IS A WELL ESTABLISHED RULE OF CONSTRUCTION THAT PROVISIONS IN AN ANNUAL APPROPRIATION ACT ARE TO BE CONSTRUED AS EFFECTIVE FROM THE BEGINNING OF THE FISCAL YEAR FOR WHICH THE APPROPRIATIONS THEREIN ARE MADE, UNLESS AN INTENT THAT THEY ARE TO BE EFFECTIVE FROM A DIFFERENT DATE IS CLEARLY INDICATED. NO SUCH INTENT IS INDICATED IN THE CASE HERE PRESENTED. ACCORDINGLY, YOU ARE ADVISED THAT THE PROVISION IN QUESTION WILL BECOME EFFECTIVE JULY 1, 1923, AND NOT PRIOR THERETO.