A-9312, MAY 4, 1925, 4 COMP. GEN. 918

A-9312, MAY 4, 1925, 4 COMP. GEN. 918

APPROPRIATIONS - AVAILABILITY IN ADVANCE OF FISCAL YEAR - RURAL POST ROADS THE APPROVAL OF RURAL POST-ROAD PROJECTS DURING THE FISCAL YEARS 1923, 1924, AND 1925 OBLIGATED THE GOVERNMENT TO THE EXTENT AUTHORIZED TO BE APPROPRIATED BY THE ACT OF JUNE 19, 1922, 42 STAT. 660, IF AND WHEN APPROPRIATED FOR, AND THE FUNDS ACTUALLY APPROPRIATED TO MEET SUCH OBLIGATIONS BY THE ACT OF FEBRUARY 10, 1925, 43 STAT. 852, ACCORDINGLY BECAME AVAILABLE FOR EXPENDITURE IMMEDIATELY UPON THE APPROVAL OF THE ACT TO MEET THE OBLIGATIONS THERETOFORE INCURRED (BUT NOT FOR PERSONAL SERVICES IN THE DISTRICT OF COLUMBIA DURING THE FISCAL YEAR 1925) NOTWITHSTANDING SUCH APPROPRIATIONS WERE INCLUDED IN AN ANNUAL APPROPRIATION ACT ORDINARILY NOT AVAILABLE UNTIL THE BEGINNING OF THE FISCAL YEAR.

COMPTROLLER GENERAL MCCARL TO THE SECRETARY OF THE TREASURY, MAY 4, 1925:

I HAVE YOUR LETTER OF APRIL 24, 1925, REQUESTING DECISION WHETHER THE SUM OF $6,000,000 OF THE $76,000,000 APPROPRIATED IN THE ANNUAL AGRICULTURAL APPROPRIATION ACT COVERING THE FISCAL YEAR 1926, FEBRUARY 10, 1925, 43 STAT. 852, FOR COOPERATIVE CONSTRUCTION OF RURAL POST ROADS MAY BE MADE AVAILABLE FOR EXPENDITURE DURING THE FISCAL YEAR 1925 IN ACCORDANCE WITH THE REQUEST OF THE SECRETARY OF AGRICULTURE FORWARDED WITH YOUR SUBMISSION.

THE ACT OF FEBRUARY 10, 1925, UNDER THE HEAD "FEDERAL AID HIGHWAY SYSTEM," PROVIDES AS FOLLOWS:

FOR CARRYING OUT THE PROVISIONS OF THE ACT ENTITLED "AN ACT TO PROVIDE THAT THE UNITED STATES SHALL AID THE STATES IN THE CONSTRUCTION OF RURAL POST ROADS AND FOR OTHER PURPOSES," APPROVED JULY 11, 1916, AND ALL ACTS AMENDATORY THEREOF AND SUPPLEMENTARY THERETO TO BE EXPENDED IN ACCORDANCE WITH THE PROVISIONS OF SAID ACT AS AMENDED, $76,000,000, TO REMAIN AVAILABLE UNTIL EXPENDED, OF WHICH AMOUNT NOT TO EXCEED $454,971 MAY BE EXPENDED FOR DEPARTMENTAL PERSONAL SERVICES IN THE DISTRICT OF COLUMBIA, BEING $25,000,000, THE REMAINDER OF THE SUM OF $50,000,000 AUTHORIZED TO BE APPROPRIATED FOR THE FISCAL YEAR ENDING JUNE 30, 1923; $35,700,000, THE REMAINDER OF THE SUM OF $65,000,000 AUTHORIZED TO BE APPROPRIATED FOR THE FISCAL YEAR ENDING JUNE 30, 1924; AND $15,300,000, BEING PART OF THE SUM OF $75,000,000 AUTHORIZED TO BE APPROPRIATED FOR THE FISCAL YEAR ENDING JUNE 30, 1925, BY PARAGRAPH 1 OF SECTION 4 OF THE ACT MAKING APPROPRIATIONS FOR THE POST OFFICE DEPARTMENT FOR THE FISCAL YEAR 1923, APPROVED JUNE 19, 1922.

SECTION 4 OF THE ACT OF JUNE 19, 1922, 42 STAT. 660, MENTIONED IN THE ABOVE-QUOTED PROVISION AUTHORIZED TO BE APPROPRIATED FOR THE PURPOSE OF CARRYING OUT THE PROVISIONS OF THE RURAL POST-ROADS ACT OF JUNE 11, 1916, AND SUPPLEMENTAL ACTS, THE FOLLOWING SUMS:

THE SUM OF $50,000,000 FOR THE FISCAL YEAR ENDING JUNE 30, 1923.

THE SUM OF $65,000,000 FOR THE FISCAL YEAR ENDING JUNE 30, 1924.

THE SUM OF $75,000,000 FOR THE FISCAL YEAR ENDING JUNE 30, 1925.

THE ITEM OF $76,000,000 IN THE ACT OF FEBRUARY 10, 1925, WHILE APPEARING IN THE ANNUAL APPROPRIATION ACT FOR THE FISCAL YEAR 1926, IS SUBDIVIDED UNDER THE THREE FISCAL YEARS FOR WHICH AN APPROPRIATION WAS AUTHORIZED TO BE MADE BY THE ACT OF JUNE 19, 1922, SUPRA, INCLUDING $15,300,000, BEING PART OF THE SUM OF $75,000,000 AUTHORIZED TO BE APPROPRIATED FOR THE FISCAL YEAR ENDING JUNE 30, 1925.' THERE HAD PREVIOUSLY BEEN APPROPRIATED FOR THIS YEAR ONLY $13,000,000 BY THE ACT OF JUNE 5, 1924, 43 STAT. 462. THE ACT OF JANUARY 22, 1923, 42 STAT. 1157, PROVIDES ,THAT THE APPROPRIATIONS HERETOFORE AND HEREAFTER MADE FOR THE PURPOSE OF CARRYING OUT THE PROVISIONS OF SUCH ACT OF JULY 11, 1916, AND THE ACTS AMENDATORY THEREOF AND SUPPLEMENTAL THERETO SHALL BE CONSIDERED AVAILABLE FOR THE PURPOSE OF DISCHARGING THE OBLIGATIONS CREATED BY THE APPROVAL OF PROJECTS.' THUS THE APPROVAL OF PROJECTS DURING THE FISCAL YEAR 1923, 1924, AND 1925 OBLIGATED THE GOVERNMENT TO THE EXTENT AUTHORIZED TO BE APPROPRIATED PROVIDED THE AUTHORIZATION IS FOLLOWED BY AN APPROPRIATION, AND WHEN ACTUALLY APPROPRIATED THE AMOUNT BECOMES IMMEDIATELY AVAILABLE TO MEET THE GOVERNMENT'S OBLIGATIONS. IT IS UNDERSTOOD THAT PROJECTS HAVE BEEN APPROVED TO OBLIGATE THE AMOUNT APPROPRIATED IN THE ACT OF FEBRUARY 10, 1925. THEREFORE THE GENERAL RULE THAT AMOUNTS APPROPRIATED IN ANNUAL APPROPRIATION ACTS ARE NOT AVAILABLE FOR EXPENDITURE UNTIL THE BEGINNING OF THE FISCAL YEAR WOULD NOT BE APPLICABLE IN THIS CASE.

IT IS TO BE UNDERSTOOD THAT NO PART OF THE $6,000,000 PROPOSED TO BE MADE AVAILABLE FOR EXPENDITURE DURING THE PRESENT FISCAL YEAR FOR PAYMENT OF OBLIGATIONS HERETOFORE INCURRED BY APPROVAL OF PROJECTS WILL BE AVAILABLE FOR PERSONAL SERVICES IN THE DISTRICT OF COLUMBIA DURING THE PRESENT FISCAL YEAR AS A PART OF THE ITEM OF $454,971 AUTHORIZED FOR THAT PURPOSE BY THE ACT OF FEBRUARY 10, 1925.