B-217477, JAN 30, 1985, OFFICE OF GENERAL COUNSEL
Highlights
FUNDS - TRUST - UNIFORMED SERVICES SAVINGS DEPOSIT DIGEST: PRIVATE INQUIRER ASKS WHETHER UNIFORMED SERVICES SAVINGS DEPOSIT FUNDS ARE TRUST FUNDS CONTROLLED BY 31 U.S.C. 1321. 1984 ASKED WHETHER DEPOSITS IN THE UNIFORMED SERVICES SAVINGS DEPOSIT PROGRAM ARE TRUST FUNDS. THE DISBURSEMENT OF WHICH ARE CONTROLLED BY 31 U.S.C. WHILE FORMAL DECISIONS OF THE COMPTROLLER GENERAL ARE NOT GENERALLY ISSUED AT THE REQUEST OF PRIVATE INDIVIDUALS. THE STATUTORY PROGENITOR OF THE CURRENT SECTION 1321 IS THE ACT OF JUNE 26. 68 STAT. 485 WHICH WAS CODIFIED AS 10 U.S.C. THIS SEEMS TO ESTABLISH A CONNECTION SUFFICIENT TO SUPPORT THE CONCLUSION THAT UNIFORMED SERVICES SAVINGS DEPOSIT FUNDS ARE THE ARMY.
B-217477, JAN 30, 1985, OFFICE OF GENERAL COUNSEL
FUNDS - TRUST - UNIFORMED SERVICES SAVINGS DEPOSIT DIGEST: PRIVATE INQUIRER ASKS WHETHER UNIFORMED SERVICES SAVINGS DEPOSIT FUNDS ARE TRUST FUNDS CONTROLLED BY 31 U.S.C. 1321. LEGISLATIVE HISTORY SHOWS DIRECT CONNECTION BETWEEN CURRENT LAW AUTHORIZING DEPOSITS AND PAY STATUS REFERENCED ORIGINALLY IN PREDECESSOR OF SECTION 1321. THIS SUBSTANTIATES TRUST FUND STATUS.
EUGENE R. FIDELL, ESQ.: BOASBERG, KLORES, FELDESMAN AND TUCKER 1201 L STREET, N.W. WASHINGTON, D.C. 20037
YOUR LETTER OF DECEMBER 24, 1984 ASKED WHETHER DEPOSITS IN THE UNIFORMED SERVICES SAVINGS DEPOSIT PROGRAM ARE TRUST FUNDS, THE DISBURSEMENT OF WHICH ARE CONTROLLED BY 31 U.S.C. SECS. 1321-22. WHILE FORMAL DECISIONS OF THE COMPTROLLER GENERAL ARE NOT GENERALLY ISSUED AT THE REQUEST OF PRIVATE INDIVIDUALS, WE RESEARCHED YOUR QUESTION AND HEREWITH PROVIDE YOU WITH THE INFORMATION WE FOUND.
SECTION 1321 NAMES THREE TRUST FUNDS ACCOUNTS AS "DEPOSIT FUNDS" FOR THE PAY OF THE NAVY, MARINE CORP, AND ARMY, RESPECTIVELY. THE STATUTORY PROGENITOR OF THE CURRENT SECTION 1321 IS THE ACT OF JUNE 26, 1934, CH. 756, SEC. 20, 48 STAT. 1233, 1234. THE STATUTES AT LARGE VOLUME REFERENCES IN THE MARGIN THREE U.S.C. SECTIONS AS THE CORRESPONDING SOURCES OF THE TRUST FUNDS: 34 U.S.C. SECS. 933, 975; 10 U.S.C. SEC. 906 (1940). WE EXAMINED THOSE SECTIONS AND FOUND STATUTORY LANGUAGE VERY SIMILAR TO THE CURRENT 10 U.S.C. SEC. 1035. EACH OF THOSE SECTIONS IN THE 1940 CODE ALSO LISTED A CROSS-REFERENCE TO 31 U.S.C. SEC. 725S (NOW 1321). ADDITIONALLY, PUBLIC LAW 501, ACT OF JULY 15, 1954, CH. 513, SECS. 1-4, 68 STAT. 485 WHICH WAS CODIFIED AS 10 U.S.C. SEC. 1035, REPEALED THE SAME SECTIONS MARGINALLY REFERENCED IN THE ORIGINAL TRUST FUND LAW.
THIS SEEMS TO ESTABLISH A CONNECTION SUFFICIENT TO SUPPORT THE CONCLUSION THAT UNIFORMED SERVICES SAVINGS DEPOSIT FUNDS ARE THE ARMY, NAVY AND MARINE CORPS DEPOSIT FUNDS MENTIONED IN SECTION 1321 OF TITLE 31.