A-79180, DECEMBER 22, 1938, 18 COMP. GEN. 564

A-79180, DECEMBER 22, 1938, 18 COMP. GEN. 564

APPROPRIATIONS - TRANSFERS - REAPPROPRIATED FUNDS RETURNED TO ORIGINAL APPROPRIATION DEFINITE AMOUNTS REAPPROPRIATED FROM EXISTING APPROPRIATIONS AND MADE AVAILABLE FOR PURPOSES DIFFERENT THAN THOSE PROVIDED FOR IN THE ORIGINAL APPROPRIATION ARE NO LONGER AVAILABLE FOR PURPOSES OF THE ORIGINAL APPROPRIATION, BUT, WHERE THE AMOUNT SO REAPPROPRIATED IS PRECEDED BY THE WORDS "NOT TO EXCEED," THE SAID RULE APPLIES ONLY DURING THE PERIOD THE REAPPROPRIATED FUNDS ARE AVAILABLE FOR THE PURPOSE OF THE REAPPROPRIATION AND WHEN THAT PERIOD OF AVAILABILITY HAS EXPIRED, AND THE PURPOSE OF THE REAPPROPRIATION HAS BEEN ACCOMPLISHED BY THE EXPENDITURE OF LESS THAN THE FULL AMOUNT OF THE REAPPROPRIATION, THE BALANCE MAY BE RETURNED TO THE ORIGINAL APPROPRIATION ACCOUNT.

ACTING COMPTROLLER GENERAL ELLIOTT TO THE SECRETARY OF THE TREASURY, DECEMBER 22, 1938:

LETTER DATED NOVEMBER 10, 1938, FROM YOUR ADMINISTRATIVE ASSISTANT IS AS FOLLOWS:

THERE IS PRESENTED HEREWITH FOR YOUR CONSIDERATION A COMMUNICATION ADDRESSED TO THIS DEPARTMENT BY THE ACTING SECRETARY OF AGRICULTURE UNDER DATE OF NOVEMBER 4, 1938, REQUESTING THAT AN UNOBLIGATED BALANCE IN THE SUM OF $299,627.44 BE RETRANSFERRED FROM THE APPROPRIATION "TOBACCO COMPACTS AND AGREEMENTS AMONG STATES (TRANSFER FROM SALARIES AND EXPENSES, AGRICULTURAL ADJUSTMENT ADMINISTRATION), 1936-1938" TO THE APPROPRIATION FROM WHICH ORIGINALLY TRANSFERRED "SALARIES AND EXPENSES, AGRICULTURAL ADJUSTMENT ADMINISTRATION.' THIS UNOBLIGATED BALANCE REPRESENTED A PART OF THE SUM OF $300,000.00 COVERED BY TRANSFER APPROPRIATION WARRANT NO. 8, DATED JULY 9, 1936, WHICH WAS ISSUED UNDER THE AUTHORITY CONTAINED IN THE FIRST DEFICIENCY ACT, FISCAL YEAR 1936, APPROVED JUNE 22, 1936 (49 STAT. 1617). THIS ACT PROVIDED IN PART FOR THE USE OF FUNDS APPROPRIATED UNDER SECTION 12 (A) OF THE AGRICULTURAL ADJUSTMENT ACT, APPROVED MAY 12, 1933, FOR ,TOBACCO COMPACTS AND AGREEMENTS AMONG STATES," IN AN AMOUNT NOT TO EXCEED $300,000.00.

IN VIEW OF YOUR DECISION OF JULY 30, 1936 (A-79180), THE QUESTION ARISES AS TO THE AUTHORITY FOR THE RETURN OF THIS UNEXPENDED BALANCE TO THE APPROPRIATION FROM WHICH TRANSFERRED.

IT IS UNDERSTOOD THAT THE DEPARTMENT OF AGRICULTURE BASES ITS REQUEST FOR THE RETRANSFER OF THE BALANCE UNDER THIS APPROPRIATION ACCOUNT UPON THE FACT THAT CONGRESS DID NOT SPECIFY A DEFINITE AMOUNT IN THIS CASE BUT USED THE WORDING "NOT TO EXCEED $300,000.00," THE APPARENT INTENT BEING THAT ONLY SUCH AMOUNT AS MIGHT BE REQUIRED FOR "TOBACCO COMPACTS AND AGREEMENTS AMONG STATES," WOULD BE A PERMANENT CHARGE AGAINST THE APPROPRIATION "SALARIES AND EXPENSES, AGRICULTURAL ADJUSTMENT ADMINISTRATION.' THIS COULD HAVE BEEN ACCOMPLISHED BY ESTABLISHING FROM TIME TO TIME ONLY THE AMOUNTS ACTUALLY REQUIRED TO MEET DEFINITE COMMITMENTS. INASMUCH, HOWEVER, AS THE ENTIRE AMOUNT, $300,000.00, WAS ESTABLISHED, IT IS BELIEVED BY THAT DEPARTMENT THAT THE UNUSED PORTION SHOULD BE RECREDITED TO THE APPROPRIATION FROM WHICH TRANSFERRED.

BEFORE TAKING ANY ACTION, HOWEVER, IN CONNECTION WITH THE PROPOSED RETRANSFER, IT WILL BE APPRECIATED IF YOU WILL ADVISE AS SOON AS PRACTICABLE WHETHER THE RETURN OF FUNDS IN QUESTION IS PERMISSIBLE.

IN DECISION OF JULY 30, 1936, REFERRED TO, IT WAS SAID THAT MONEYS REAPPROPRIATED FOR SPECIFIC PURPOSES WERE NO LONGER AVAILABLE FOR THE PURPOSES OF THE ORIGINAL APPROPRIATION. THAT IS THE GENERAL RULE FOR APPLICATION IN CASES WHERE THE CONGRESS HAS REAPPROPRIATED DEFINITE AMOUNTS TO BE TAKEN FROM EXISTING APPROPRIATIONS AND MADE THEM AVAILABLE FOR PURPOSES DIFFERENT THAN THOSE PROVIDED FOR IN THE ORIGINAL APPROPRIATIONS. HOWEVER, WHERE THE AMOUNT REAPPROPRIATED IS PRECEDED BY THE WORDS "NOT TO EXCEED" SUCH RULE APPLIES ONLY DURING THE PERIOD THE REAPPROPRIATED FUNDS ARE AVAILABLE FOR THE PURPOSE FOR WHICH REAPPROPRIATED. IN THE INSTANT MATTER, SINCE THE PERIOD FOR WHICH THE REAPPROPRIATED FUNDS WERE MADE AVAILABLE HAS EXPIRED, AND SINCE, ALSO, THE PURPOSE FOR WHICH THE FUNDS WERE REAPPROPRIATED HAS BEEN ACCOMPLISHED WITHOUT EXPENDING THE FULL AMOUNT MADE AVAILABLE THEREFOR THERE APPEARS NO LEGAL OBJECTION TO THE RETURN OF THE BALANCE OF THE REAPPROPRIATED FUNDS IN QUESTION TO THE ORIGINAL OR PARENT APPROPRIATION ACCOUNT, AS REQUESTED BY THE ACTING SECRETARY OF AGRICULTURE.