JANUARY 24, 1923, 2 COMP. GEN. 451

JANUARY 24, 1923, 2 COMP. GEN. 451

ADVANCE PAYMENT FOR SUBSCRIPTIONS TO PERIODICALS SUBSCRIPTIONS TO PERIODICALS FOR PERIODS NOT EXCEEDING ONE YEAR, WHEN NECESSARILY ORDERED AT A TIME DURING A FISCAL YEAR THAT WILL NECESSITATE SOME DELIVERIES IN THE SUCCEEDING FISCAL YEAR, MAY BE CHARGED UNDER THE APPROPRIATION CURRENT WHEN THE ORDER WAS PLACED, BUT PAYMENTS IN ADVANCE FOR SUBSCRIPTIONS IN EXCESS OF ONE YEAR ARE NOT AUTHORIZED. THE RESTRICTION IN THE ACT OF MARCH 15, 1898, 30 STAT., 316, AGAINST THE PURCHASE OF LAW BOOKS, BOOKS OF REFERENCE, AND PERIODICALS FOR EXECUTIVE DEPARTMENTS OR GOVERNMENT ESTABLISHMENTS AT THE SEAT OF GOVERNMENT UNLESS SPECIFICALLY APPROPRIATED FOR IS NOT APPLICABLE TO PURCHASES FOR FIELD USE.

DECISION BY COMPTROLLER GENERAL MCCARL, JANUARY 24, 1923:

THE CHIEF, INTERIOR DEPARTMENT DIVISION, THIS OFFICE, SUBMITTED JANUARY 13, 1922, THE MATTER OF PAYMENT IN ADVANCE FOR PERIODICALS, ACT OF MARCH 4, 1915, 38 STAT., 1049, HOLDING, IN SUBSTANCE, THAT THE CLAIM OF THE MCGRAW HILL CO. (INC.), AMOUNT $8, FOR TWO YEARS' SUBSCRIPTION TO ENGINEERING NEWS-RECORD, AUGUST 1, 1922, TO JULY 31, 1924, IS ONLY CHARGEABLE UNDER THE APPROPRIATION SOUGHT TO BE CHARGED,"GEOLOGICAL SURVEY, 1923 (GAUGING STREAMS, ETC.)," TO THE EXTENT AND IN THE AMOUNT OF ONE YEAR'S SUBSCRIPTION AND THAT PAYMENT FOR MORE THAN ONE YEAR'S SUBSCRIPTION IS NOT AUTHORIZED.

THE FACTS APPEAR THAT THE PERIODICAL ORDERED WAS FOR FIELD USE, AND WAS NOT, THEREFORE, FOR USE OF ANY EXECUTIVE DEPARTMENT, ETC., AT THE SEAT OF GOVERNMENT, ACT OF MARCH 15, 1898, 30 STAT., 6., THAT THE ORDER WAS PLACED FOR A TWO-YEAR SUBSCRIPTION, PAYABLE IN ADVANCE, BECAUSE OF A SAVING OF 20 PERCENT IN THE COST BY REASON THEREOF; AND THAT, BUT FOR SUCH SAVING, THE ORDER COULD HAVE AND WOULD HAVE BEEN PLACED FOR A ONE-YEAR SUBSCRIPTION, OR FOR A SUBSCRIPTION FOR A LESSER PERIOD OF TIME.

THE APPROPRIATION SOUGHT TO BE CHARGED, 42 STAT., 586-587, READS:

FOR EVERY EXPENDITURE REQUISITE FOR AND INCIDENT TO THE AUTHORIZED WORK OF THE GEOLOGICAL SURVEY * * * UNDER THE FOLLOWING HEADS:

FOR GAUGING STREAMS AND DETERMINING THE WATER SUPPLY OF THE UNITED STATES, THE INVESTIGATION OF UNDERGROUND CURRENTS AND ARTESIAN WELLS, AND THE PREPARATION OF REPORTS UPON THE BEST METHODS OF UTILIZING THE WATER RESOURCES, $180,000, OF WHICH $25,000 MAY BE USED TO TEST THE EXISTENCE OF ARTESIAN AND OTHER UNDERGROUND WATER SUPPLIES SUITABLE FOR IRRIGATION IN THE ARID AND SEMIARID REGIONS BY BORING WELLS; * * *.

THE PROVISION IN THE ACT OF MARCH 4, 1915, 38 STAT., 1049, AS TO PAYMENT FOR SUBSCRIPTIONS IN ADVANCE, READS:

SEC. 5. THAT HEREAFTER SUBSCRIPTIONS TO PERIODICALS, WHICH HAVE BEEN CERTIFIED IN WRITING BY THE RESPECTIVE HEADS OF THE EXECUTIVE DEPARTMENTS, OR OTHER GOVERNMENT ESTABLISHMENTS TO BE REQUIRED FOR OFFICIAL USE, MAY BE PAID IN ADVANCE FROM APPROPRIATIONS AVAILABLE THEREFOR.

IN CONSTRUING SECTION 5 OF THE ACT OF MARCH 4, 1915, 22 COMP. DEC., 586, IT WAS SAID THAT "SAID PROVISION WAS ENACTED TO OVERCOME THE PROHIBITION CONTAINED IN SECTION 3648 OF THE REVISED STATUTES * * * AND WAS NOT INTENDED TO AUTHORIZE PAYMENTS FROM APPROPRIATIONS NOT AVAILABLE THEREFOR.'

THE APPROPRIATION SOUGHT TO BE CHARGED APPEARS OTHERWISE AVAILABLE FOR SUBSCRIPTIONS TO PERIODICALS, BUT NOT GENERALLY FOR SERVICES EXTENDING BEYOND THE PERIOD FOR WHICH THE APPROPRIATION WAS PROVIDED, NAMELY, THE FISCAL YEAR ENDING JUNE 30, 1923.

WHERE A SUBSCRIPTION IS FOR A PERIOD NOT EXCEEDING A YEAR, IF THE ORDER IS NECESSARILY PLACED AT A TIME DURING A FISCAL YEAR WHICH WILL NECESSITATE SOME DELIVERIES IN THE SUCCEEDING FISCAL YEAR, AND IF THE APPROPRIATION FOR SUCH SUCCEEDING FISCAL YEAR WAS NOT AVAILABLE FOR OBLIGATION, ETC., AT THE TIME SUCH ORDER WAS NECESSARILY PLACED, THE WHOLE YEAR'S SUBSCRIPTION MAY BE CHARGED UNDER THE APPROPRIATION THUS CURRENT AND AVAILABLE.