A-81564, JULY 28, 1937, 17 COMP. GEN. 73
Highlights
WHERE ANY OF SUCH CLASSES IS SUBJECT TO A STATUTORY LIMITATION SUCH INDICATED MAXIMUM SHOULD BE AT ONCE CHARGED BY THE ADVANCING AGENCY AGAINST THE SAID LIMITATION FOR SUCH CLASS OF EXPENDITURE. FUNDS TRANSFERRED TO THE BUREAU OF STANDARDS BY THE GEOLOGICAL SURVEY FOR THE PERFORMANCE OF WORK OR SERVICES ARE AVAILABLE FOR PAYMENT FOR PERSONAL SERVICES TO THE EXTENT DETERMINED NECESSARY WITHOUT REGARD TO ANY LIMITATION UPON PERSONAL SERVICES CONTAINED IN THE APPROPRIATION FROM WHICH TRANSFERRED. IS AS FOLLOWS: THERE HAS BEEN RECEIVED YOUR DECISION OF DECEMBER 1. IN YOUR DECISION IT IS STATED "THE TRANSFERRED FUNDS WOULD NOT BE SUBJECT TO THE LIMITATIONS FOUND IN THE GEOLOGICAL SURVEY APPROPRIATION BUT WOULD BE SUBJECT TO ALL LIMITATIONS FOUND IN THE APPROPRIATION FROM WHICH TRANSFERRED.'.
A-81564, JULY 28, 1937, 17 COMP. GEN. 73
APPROPRIATIONS - TRANSFERS - SERVICES BETWEEN DEPARTMENTS AND ESTABLISHMENTS - EXPENDITURE LIMITATIONS FUNDS TRANSFERRED TO THE GEOLOGICAL SURVEY FOR THE PERFORMANCE OF WORK OR SERVICES FOR ANOTHER GOVERNMENT DEPARTMENT OR AGENCY REMAIN SUBJECT TO ALL LIMITATIONS CONTAINED IN THE APPROPRIATION FROM WHICH TRANSFERRED, THE STATUTORY AUTHORIZATION TO EXPEND TRANSFERRED FUNDS "IN THE SAME ANNER" AS SUMS APPROPRIATED FOR THE GEOLOGICAL SURVEY HAVING REFERENCE TO THE SPENDING PROCEDURE AND NOT THE OBJECTS OR CLASSES OF EXPENDITURES. COMP. GEN. 545, AMPLIFIED. AUTHORIZATIONS FOR TRANSFER OF FUNDS OF ANY DEPARTMENT OR AGENCY TO THE GEOLOGICAL SURVEY FOR THE PERFORMANCE OF WORK OR SERVICES FOR THE TRANSFERRING AGENCY SHOULD INDICATE THE MAXIMUM AMOUNT TO BE EXPENDED FOR EACH OF THE VARIOUS OBJECTS OR CLASSES OF EXPENDITURES, AND WHERE ANY OF SUCH CLASSES IS SUBJECT TO A STATUTORY LIMITATION SUCH INDICATED MAXIMUM SHOULD BE AT ONCE CHARGED BY THE ADVANCING AGENCY AGAINST THE SAID LIMITATION FOR SUCH CLASS OF EXPENDITURE. FUNDS TRANSFERRED TO THE BUREAU OF STANDARDS BY THE GEOLOGICAL SURVEY FOR THE PERFORMANCE OF WORK OR SERVICES ARE AVAILABLE FOR PAYMENT FOR PERSONAL SERVICES TO THE EXTENT DETERMINED NECESSARY WITHOUT REGARD TO ANY LIMITATION UPON PERSONAL SERVICES CONTAINED IN THE APPROPRIATION FROM WHICH TRANSFERRED, OR THE APPROPRIATIONS FOR THE BUREAU OF STANDARDS AS THE STATUTE AUTHORIZING SUCH TRANSFERS MAKES THE TRANSFERRED FUNDS AVAILABLE FOR "NECESSARY * * * PERSONAL SERVICES IN THE DISTRICT OF COLUMBIA AND IN THE FIELD.'
ACTING COMPTROLLER GENERAL ELLIOTT TO THE SECRETARY OF THE INTERIOR, JULY 28, 1937:
YOUR LETTER OF MAY 6, 1937, IS AS FOLLOWS:
THERE HAS BEEN RECEIVED YOUR DECISION OF DECEMBER 1, 1936, A-81564, IN RESPONSE TO MY LETTER DATED NOVEMBER 7, 1936, REGARDING EXPENDITURES OF FUNDS TRANSFERRED IN ACCORDANCE WITH LEGISLATIVE AUTHORITY TO THE GEOLOGICAL SURVEY FROM OTHER GOVERNMENT ESTABLISHMENTS.
IN YOUR DECISION IT IS STATED "THE TRANSFERRED FUNDS WOULD NOT BE SUBJECT TO THE LIMITATIONS FOUND IN THE GEOLOGICAL SURVEY APPROPRIATION BUT WOULD BE SUBJECT TO ALL LIMITATIONS FOUND IN THE APPROPRIATION FROM WHICH TRANSFERRED.' YOUR ATTENTION IS AGAIN INVITED TO THE LANGUAGE OF THE ACT UNDER WHICH SUCH TRANSFERS ARE MADE:
"* * * PROVIDED, THAT ANY SUMS TRANSFERRED BY ANY DEPARTMENT OR INDEPENDENT ESTABLISHMENT OF THE GOVERNMENT TO THE GEOLOGICAL SURVEY FOR COOPERATIVE WORK IN CONNECTION WITH THIS APPROPRIATION MAY BE EXPENDED IN THE SAME MANNER AS SUMS APPROPRIATED HEREIN MAY BE EXPENDED * * *.'
THIS PROVISION WAS INCORPORATED IN THE APPROPRIATION ACT TO ENABLE THE GEOLOGICAL SURVEY TO EXPEND TRANSFERRED FUNDS FOR ANY PURPOSE FOR WHICH THE GEOLOGICAL SURVEY WAS AUTHORIZED TO EXPEND ITS OWN FUNDS. IN SUPPORT OF THIS STATEMENT THERE IS QUOTED AN EXPLANATION MADE IN THE HEARINGS BEFORE THE SUBCOMMITTEE OF THE HOUSE APPROPRIATIONS COMMITTEE IN CHARGE OF THE INTERIOR DEPARTMENT APPROPRIATION BILL FOR 1927, PAGE 784, WHICH IT IS BELIEVED WAS NOT BROUGHT TO YOUR ATTENTION BEFORE YOUR DECISION OF DECEMBER 1, 1936, WAS RENDERED:
"THE ADDITION OF AUTHORIZATION FOR CERTAIN TRANSFERS OF FUNDS FROM OTHER GOVERNMENT AGENCIES IS DESIRED SO THAT THE GEOLOGICAL SURVEY MAY MAKE ITS TRAINED PERSONNEL AND EQUIPMENT OF THE WIDEST USEFULNESS TO THE WHOLE GOVERNMENT SERVICE; THE FINAL PROVISION OF THIS PARAGRAPH IS ADDED BECAUSE FUNDS MAY BE TRANSFERRED TO THE GEOLOGICAL SURVEY FOR SPECIFIC WORK WHICH ORIGINATES IN OTHER DEPARTMENTS WHERE THE LANGUAGE OF THE APPROPRIATION ACT IS WRITTEN WITH REFERENCE TO THE MAIN PURPOSE OF THAT APPROPRIATION RATHER THAN EVERY DETAIL. FOR EXAMPLE, MONEY MAY BE TRANSFERRED FOR FIELD WORK IN THE AREA THAT REQUIRES THE USE OF A PASSENGER-CARRYING AUTOMOBILE, YET THE MONEY FOR THIS WORK COMES FROM A GENERAL APPROPRIATION THAT DOES NOT COVER AUTHORITY FOR THE UPKEEP OF SUCH A VEHICLE, AND THEREFORE AN AUTOMOBILE WOULD HAVE TO BE DIVERTED FROM REGULAR SURVEY WORK AND MAINTAINED AT THE EXPENSE OF THE REGULAR APPROPRIATION. * * *"
IN ACCORDANCE WITH THE BELIEF OF THIS DEPARTMENT THAT THIS PROVISION GIVES THE AUTHORITY FOR WHICH IT WAS REQUESTED, THE GEOLOGICAL SURVEY HAS USED TRANSFERRED FUNDS FOR PERSONAL SERVICES IN THE DISTRICT OF COLUMBIA; FOR THE PURCHASE AND EXCHANGE OF PASSENGER-CARRYING VEHICLES; AND FOR THE HIRE, MAINTENANCE, REPAIR, AND OPERATION OF PASSENGER-CARRYING VEHICLES, WHERE THE NECESSITY FOR INCURRING SUCH EXPENSES HAS ARISEN IN CONNECTION WITH THE PROSECUTION OF THE SCIENTIFIC AND TECHNICAL INVESTIGATIONS FOR WHICH THE FUNDS WERE TRANSFERRED, AND, IF ADMINISTRATIVELY DETERMINED TO BE NECESSARY, WOULD HAVE NO HESITATION IN USING TRANSFERRED FUNDS FOR ATTENDANCE UPON SCIENTIFIC MEETINGS, AND FOR THE PURCHASE OR EXCHANGE OF PROFESSIONAL AND SCIENTIFIC BOOKS, PERIODICALS, AND BOOKS OF REFERENCE, EVEN THOUGH THE APPROPRIATIONS FROM WHICH THE TRANSFERS WERE MADE MAY NOT HAVE SPECIFICALLY AUTHORIZED THEIR EXPENDITURE FOR THOSE PURPOSES.
IN VIEW OF THE INTERPRETATION THAT THIS DEPARTMENT HAS PLACED UPON THE PROVISION IN QUESTION, WHICH HERETOFORE HAS NOT BEEN QUESTIONED BY YOUR OFFICE, IT IS REQUESTED THAT YOUR FORMER DECISION BE RECONSIDERED.
YOUR DECISION OF DECEMBER 1, 1936, STATES THAT "THE PROVISO TO THE GEOLOGICAL SURVEY APPROPRIATION * * * REFERS TO THE "MANNER" OF EXPENDING FUNDS SO TRANSFERRED AND NOT TO THE VARIOUS LIMITATIONS UPON THE AMOUNTS WHICH MAY BE EXPENDED FOR VARIOUS OBJECTS.' IT IS NOT CLEAR WHAT IS MEANT BY "MANNER" OF EXPENDING FUNDS.
IF UPON RECONSIDERATION OF THIS MATTER IT IS DETERMINED THAT YOUR DECISION OF DECEMBER 1, 1936, SHOULD BE REVERSED, AND THAT FUNDS TRANSFERRED TO THE GEOLOGICAL SURVEY MAY BE EXPENDED FOR THE SAME PURPOSES AS GEOLOGICAL SURVEY APPROPRIATIONS MAY BE EXPENDED, PLEASE ADVISE IF EXPENDITURES SO MADE SHOULD BE CHARGED AGAINST THE LIMITATIONS PLACED UPON THE GEOLOGICAL SURVEY FOR SUCH PURPOSES, AND IF SO, HOW SUCH EXPENDITURES SHOULD BE ACCOUNTED FOR UNDER GENERAL REGULATIONS NO. 83.
IF UPON RECONSIDERATION IT IS STILL YOUR OPINION THAT TRANSFERRED FUNDS ARE SUBJECT TO THE LIMITATIONS OF THE APPROPRIATION FROM WHICH TRANSFERRED, AS STATED IN YOUR DECISION OF DECEMBER 1, 1936, PLEASE ADVISE HOW EXPENDITURES UNDER SUCH LIMITATIONS SHOULD BE ACCOUNTED FOR BY EACH AGENCY INVOLVED. FOR INSTANCE, THE APPROPRIATION FROM WHICH THE FUNDS ARE TRANSFERRED MAY BE AVAILABLE FOR THE PAYMENT OF PERSONAL SERVICES IN THE DISTRICT OF COLUMBIA, BUT WITH A LIMITATION AS TO THE AMOUNT THAT MAY BE SO EXPENDED. THE RESULT IS THAT TWO OR MORE ESTABLISHMENTS WILL BE EXPENDING FUNDS SUBJECT TO THE SAME LIMITATION, EACH ESTABLISHMENT BEING WITHOUT KNOWLEDGE OF THE EXPENDITURES MADE BY THE OTHER.
IN YOUR RECONSIDERATION OF THIS MATTER, YOUR ATTENTION IS ALSO INVITED TO THE FOLLOWING SPECIFIC QUESTIONS, WHICH ARE SOME OF THOSE WHICH WILL BE ENCOUNTERED IN THE LIMITATION ACCOUNTING OF THE GEOLOGICAL SURVEY, IF YOUR DECISION OF DECEMBER 1, 1936, IS ADHERED TO.
(1) EARLIER IN THE PRESENT FISCAL YEAR THE GEOLOGICAL SURVEY TRANSFERRED TO THE BUREAU OF STANDARDS A SUM OF MONEY FOR TECHNICAL INVESTIGATIONS IN CONNECTION WITH THE MEASUREMENT OF DIMENSIONAL CHANGES, UNDER VARIOUS ATMOSPHERIC CONDITIONS, IN FILM AND PAPER USED IN AERIAL PHOTOGRAPHIC SURVEYING AND MAPPING. THE GENERAL ACCOUNTING OFFICE ASKED THE GEOLOGICAL SURVEY WHAT APPROPRIATION LIMITATION WAS CHARGEABLE, AND THE GEOLOGICAL SURVEY REPLIED THAT HALF SHOULD BE CHARGED TO THE LIMITATION 1470800.062 (ENGRAVING AND PRINTING GEOLOGIC AND TOPOGRAPHIC MAPS) AND HALF TO THE LIMITATION 1470800.010 (TOPOGRAPHIC SURVEYS-NONCOOPERATIVE). IT IS CERTAIN THAT THE GREATER PORTION OF THE FUNDS TRANSFERRED WILL BE EXPENDED BY THE BUREAU OF STANDARDS FOR PERSONAL SERVICES WITHIN THE DISTRICT OF COLUMBIA, BUT THE GEOLOGICAL SURVEY WAS NOT AWARE AT THAT TIME OF THE GENERAL ACCOUNTING OFFICE'S ATTITUDE, AND ACCORDINGLY MADE NO MENTION OF THE FACT THAT ONE-HALF OF THE EXPENDITURES FOR SERVICES IN THE DISTRICT OF COLUMBIA MIGHT BE CHARGEABLE TO THE GEOLOGICAL SURVEY'S D.C. SALARY LIMITATION UNDER THE ITEM FOR TOPOGRAPHIC SURVEYS. UNDER YOUR DECISION OF DECEMBER 1, 1936, SHOULD ONE-HALF OF THE EXPENDITURES MADE BY THE BUREAU OF STANDARDS FOR PERSONAL SERVICES IN THE DISTRICT OF COLUMBIA BE CHARGED TO THE GEOLOGICAL SURVEY'S D.C. SALARY LIMITATION UNDER THE ITEM FOR TOPOGRAPHIC SURVEYS?
(2) IF THE ANSWER TO THE QUESTION IN PARAGRAPH (1) IS "YES," WHAT METHOD IS TO BE EMPLOYED BY THE BUREAU TO WHICH THE FUNDS ARE TRANSFERRED, IN NOTIFYING THE TRANSFERRING BUREAU OF THE CHARGES WHICH ARE TO BE MADE EACH MONTH AGAINST ITS APPROPRIATION LIMITATIONS?
(3) IF THE ANSWER TO THE QUESTION IN PARAGRAPH (1) IS "YES," WHAT METHOD IS TO BE EMPLOYED IN NOTIFYING THE GENERAL ACCOUNTING OFFICE OF SUCH CHARGES AGAINST THE APPROPRIATION LIMITATIONS OF THE TRANSFERRING AGENCY, AND WHICH BUREAU IS TO PREPARE SUCH NOTICES?
(4) IF THE ANSWER TO THE QUESTION IN PARAGRAPH (1) IS "YES," SHOULD NOT STEPS BE TAKEN IN THE FUTURE BY THE TRANSFERRING BUREAU TO LIMIT THE EXPENDITURE OF TRANSFERRED FUNDS FOR PURPOSES WHICH WILL RESULT IN CHARGES AGAINST THE APPROPRIATION LIMITATIONS OF THE TRANSFERRING BUREAU. IF SO, HOW SHOULD THIS BE ACCOMPLISHED?
(5) IN THE LETTER FROM THE CHIEF, ACCOUNTING AND BOOKKEEPING DIVISION, GENERAL ACCOUNTING OFFICE, DATED NOVEMBER 16, 1936, ASKING WHAT LIMITATIONS WERE TO BE CHARGED WITH THE TRANSFER TO THE BUREAU OF STANDARDS REFERRED TO IN PARAGRAPH (1), THE FOLLOWING REQUEST WAS MADE,"IN FUTURE PROPOSALS FOR SIMILAR TRANSFERS IT IS REQUESTED THAT THE LIMITATIONS PROPOSED TO BE CHARGED BE INDICATED TO AVOID DELAY IN APPROVING TRANSFER APPROPRIATION WARRANTS.' THIS REQUEST REQUIRES THAT THERE IS SHOWN IN THE LETTER REQUESTING THE TRANSFER THE LIMITATIONS TO BE CHARGED. LIMITATION CHARGES AT THAT TIME FOR PERSONAL SERVICES IN THE DISTRICT OF COLUMBIA, FOR THE PURCHASE AND EXCHANGE, AND THE HIRE, MAINTENANCE, REPAIR, AND OPERATION OF PASSENGER-CARRYING VEHICLES, FOR ATTENDANCE UPON MEETINGS, AND FOR THE PURCHASE OR EXCHANGE OF PROFESSIONAL AND SCIENTIFIC BOOKS, PERIODICALS, BOOKS OF REFERENCE, ETC., WHERE THE NECESSITY FOR INCURRING SUCH EXPENSE MAY ARISE IN CONNECTION WITH THE FUTURE SCIENTIFIC AND TECHNICAL INVESTIGATIONS FOR WHICH THE FUNDS ARE BEING TRANSFERRED, MUST NECESSARILY BE ESTIMATED. WHAT, IF ANY, PROCEDURE WOULD THEN BE FOLLOWED IF THE DISBURSEMENTS, WHEN ACTUALLY MADE BY THE BUREAU RECEIVING THE TRANSFER, RESULTED IN LIMITATION CHARGES DIFFERENT FROM THOSE ESTIMATED?
(6) ANNUAL ESTIMATES OF APPROPRIATIONS ARE NOW PREPARED ON THE BASIS THAT EXPENDITURES MADE BY OTHER AGENCIES FROM FUNDS TRANSFERRED TO THEM FOR WORK TO BE PERFORMED, WILL NOT BE CHARGED TO APPROPRIATION LIMITATIONS OF THE TRANSFERRING AGENCY, AND THE AMOUNTS OF THE VARIOUS APPROPRIATION LIMITATIONS ARE IN ACCORD WITH THIS PRACTICE. IF EXPENDITURES FROM TRANSFERRED FUNDS ARE TO BE CHARGED BACK TO APPROPRIATION LIMITATIONS OF THE TRANSFERRING AGENCY, WILL IT NOT BE NECESSARY FOR THE AMOUNTS OF THE LIMITATIONS TO BE INCREASED ACCORDINGLY?
(7) SHOULD THE ANNUAL ESTIMATES OF APPROPRIATIONS CONTAIN ANY INFORMATION ON THIS SUBJECT FOR THE INFORMATION OF CONGRESS?
(8) SHOULD NOT THE BUREAU OF THE BUDGET BE ADVISED OF THIS NEW PRINCIPLE SO THAT IT MAY ISSUE INSTRUCTIONS TO THE DEPARTMENTS?
REFERENCE TO CONGRESSIONAL HEARINGS IN AID OF STATUTORY CONSTRUCTION IS NOT PERMISSIBLE WHEN THE LANGUAGE OF THE STATUTE IS PLAIN. THE AUTHORIZATION TO EXPEND TRANSFERRED FUNDS "IN THE SAME MANNER AS SUMS APPROPRIATED HEREIN MAY BE EXPENDED" HAS REFERENCE TO THE SPENDING PROCEDURE, SUCH AS THE IDENTITY OF THE ADMINISTRATIVE OFFICER WHO MAY CERTIFY THE VOUCHERS AND THE DISBURSING OFFICER WHO MAY PAY THEM. HAD IT BEEN THE INTENTION OF THE CONGRESS TO MAKE THE TRANSFERRED FUNDS AVAILABLE "FOR THE SAME OBJECTS" OR "CLASSES OF EXPENDITURES" AS ARE THE SUMS APPROPRIATED FOR THE GEOLOGICAL SURVEY, IT IS TO BE PRESUMED THAT CONGRESS WOULD HAVE SO STATED. FURTHERMORE, EVEN IF IT COULD BE HELD THAT SUCH TRANSFERRED FUNDS ARE AVAILABLE FOR THE SAME OBJECTS OR CLASSES OF EXPENDITURES, IT IS TO BE NOTED THAT WITH RESPECT TO PASSENGER-CARRYING VEHICLES, ATTENDANCE AT CONVENTIONS, ETC., THE GEOLOGICAL SURVEY APPROPRIATION EXPRESSLY LIMITS THE AMOUNTS TO BE EXPENDED FROM SUCH APPROPRIATIONS FOR SUCH OBJECTS AND DOES NOT AUTHORIZE EXPENDITURES FOR SUCH OBJECTS GENERALLY OR WITHOUT LIMITATION. HENCE, IT COULD NOT, IN ANY EVENT, BE HELD THAT THE TRANSFERRED FUNDS ARE AVAILABLE FOR EXPENDITURES OTHERWISE PROHIBITED BY LAW WHEN ONLY A LIMITED AMOUNT OF THE APPROPRIATIONS FOR THE GEOLOGICAL SURVEY IS AUTHORIZED TO BE EXPENDED FOR SUCH OBJECTS.
I HAVE CAREFULLY CONSIDERED THE ARGUMENTS ADVANCED IN YOUR SUBMISSION BUT FIND NOTHING THEREIN THAT WOULD WARRANT THE CONSTRUCTION WHICH YOU SUGGEST. SAID DECISION OF DECEMBER 1, 1936, 16 COMP. GEN. 545, MUST BE, AND IS, AFFIRMED.
WITH RESPECT TO THE ACCOUNTING FOR TRANSFERRED FUNDS UNDER GENERAL REGULATION 83, ANY FUNDS TRANSFERRED TO THE GEOLOGICAL SURVEY SHOULD BE EARMARKED BY THE DEPARTMENT OR AGENCY FROM WHICH RECEIVED; THAT IS TO SAY, THE AUTHORIZATION FOR THE TRANSFER SHOULD INDICATE THE MAXIMUM AMOUNT TO BE EXPENDED FOR EACH OF THE VARIOUS OBJECTS OR CLASSES OF EXPENDITURES, AND WHERE ANY OF SUCH CLASSES IS SUBJECT TO A STATUTORY LIMITATION SUCH INDICATED MAXIMUM SHOULD BE AT ONCE CHARGED BY THE ADVANCING AGENCY AGAINST THE SAID LIMITATION FOR SUCH CLASS OF EXPENDITURES.
WITH RESPECT TO YOUR QUESTIONS CONCERNING FUNDS ADVANCED BY THE GEOLOGICAL SURVEY TO THE BUREAU OF STANDARDS, SAID DECISION OF DECEMBER 1, 1936, IS FOR APPLICATION EXCEPT INSOFAR AS IT IS RENDERED INAPPLICABLE BY THE STATUTORY AUTHORIZATION FOR SUCH TRANSFERS. THE PROVISION APPEARING IN THE DEPARTMENT OF COMMERCE APPROPRIATION ACT EACH FISCAL YEAR FOR SUCH TRANSFERS MAKES THE TRANSFERRED FUNDS AVAILABLE FOR "WHERE NECESSARY, COMPENSATION OF PERSONAL SERVICES IN THE DISTRICT OF COLUMBIA AND IN THE FIELD.' ACCORDINGLY, FUNDS SO TRANSFERRED ARE AVAILABLE FOR PERSONAL SERVICES TO THE EXTENT DETERMINED NECESSARY WITHOUT REGARD TO ANY LIMITATION UPON PERSONAL SERVICES EITHER IN THE APPROPRIATION FROM WHICH TRANSFERRED OR IN THE APPROPRIATIONS MADE FOR THE BUREAU OF STANDARDS.
AS COMPLIANCE WITH THE DECISION OF DECEMBER 1, 1936, WILL GIVE EFFECT TO THE EXPRESS LIMITATIONS INSERTED IN THE RESPECTIVE APPROPRIATIONS BY THE CONGRESS, ANY QUESTION OF THE ADVISABILITY OF CHANGING SUCH LIMITATIONS IN THE ESTIMATES SUBMITTED TO THE BUREAU OF THE BUDGET IS FOR ADMINISTRATIVE DETERMINATION.