B-106378, NOVEMBER 21, 1951, 31 COMP. GEN. 190

B-106378, NOVEMBER 21, 1951, 31 COMP. GEN. 190

DEPARTMENTS AND ESTABLISHMENTS - SERVICES BETWEEN - REIMBURSEMENT ACCOUNTING, ETC., PROCEDURE COLLECTIONS REPRESENTING REIMBURSEMENTS FOR SALARIES OF NATIONAL LABOR BOARD EMPLOYEES LOANED TO OTHER AGENCIES PURSUANT TO THE ACT OF JUNE 30, 1932, ARE AVAILABLE FOR OBLIGATION AND EXPENDITURE FOR PERSONAL SERVICES OF THE BOARD AND SHOULD BE CREDITED TO THE ACCOUNT ADMINISTRATIVELY ESTABLISHED TO RECORD SUCH EXPENDITURES; HOWEVER THE LIMITATION ON PERSONAL SERVICES CONTAINED IN THE BOARD'S 1952 APPROPRIATION APPLIES ONLY TO EXPENDITURES FOR PERSONAL SERVICES OF THE BOARD, WHICH ARE THE GROSS EXPENDITURES LESS SALARY REIMBURSEMENTS.

COMPTROLLER GENERAL WARREN TO THE CHAIRMAN, NATIONAL LABOR RELATIONS BOARD, NOVEMBER 21, 1951:

REFERENCE IS MADE TO YOUR LETTER OF OCTOBER 31, 1951, REQUESTING A DECISION WITH RESPECT TO THE ACCOUNTING FOR FUNDS RECEIVED OR WHICH MAY BE RECEIVED BY THE NATIONAL LABOR RELATIONS BOARD FROM AGENCIES BORROWING YOUR EMPLOYEES UNDER REIMBURSABLE AGREEMENTS, AND WITH RESPECT TO THE AVAILABILITY OF SUCH FUNDS TO THE BOARD FOR PERSONAL SERVICE OBLIGATIONS.

THE REQUEST FOR DECISION APPARENTLY ARISES BY VIRTUE OF THE LIMITATION PLACED FOR THE FIRST TIME BY THE CONGRESS ON THE AMOUNT OF THE BOARD'S APPROPRIATION TO BE AVAILABLE FOR PERSONAL SERVICES. THE NATIONAL LABOR RELATIONS BOARD APPROPRIATION ACT, 1952, PUBLIC LAW 134, APPROVED AUGUST 31, 1951, 65 STAT. 221, PROVIDES THAT OF THE AMOUNT OF $8,233,959, APPROPRIATED FOR THE FISCAL YEAR 1952,"NOT MORE THAN $6,622,284 SHALL BE AVAILABLE FOR PERSONAL SERVICES.'

IN EXPLANATION OF THE MATTER YOU STATE:

IF IT IS NECESSARY TO IDENTIFY SUCH COLLECTIONS AS " APPROPRIATION REIMBURSEMENTS," AS DEFINED IN SECTION 21 OF BUDGET-TREASURY REGULATION NO. 1, SEPTEMBER 1950, IT WOULD BE REQUIRED THAT REAPPORTIONMENT OF THE APPROPRIATION BE REQUESTED IN ORDER TO INCLUDE THE COLLECTIONS, AND IT WOULD THEN APPEAR THAT THE LIMITATION OF FUNDS FOR PERSONAL SERVICES HAD BEEN EXCEEDED.

IF WE ADOPT THE ACCOUNTING PROCEDURE OF IDENTIFYING SUCH COLLECTIONS AS A REPAYMENT AND CANCELLATION OF THE SALARY PAID, OUR EXPENDITURE FOR PERSONAL SERVICES WOULD BE REDUCED BY THE AMOUNT OF THE COLLECTIONS. HOWEVER, BUDGET-TREASURY REGULATION NO. 1 CONTAINS NO DEFINITION COVERING REPAYMENT UNDER THESE CONDITIONS ALTHOUGH THE REGULATION DOES CONTAIN A DEFINITION OF " APPROPRIATION REFUND" WHICH WOULD ACCOMPLISH THE SAME RESULT.

THE BOARD IS RELUCTANT TO AUTHORIZE REIMBURSABLE DETAILS IF THE FUNDS COLLECTED MUST BE IDENTIFIED AS " APPROPRIATION REIMBURSEMENTS" AND AS SUCH, WOULD BE REAPPORTIONED AND CONSTITUTE AN EXCESS ABOVE THE MAXIMUM AMOUNT MADE AVAILABLE BY CONGRESS FOR PERSONAL SERVICES.

WHILE IT IS TRUE, AS INDICATED ABOVE, THAT UNDER BUDGET-TREASURY REGULATION NO. 1, SEPTEMBER 1950, REIMBURSEMENTS OF THE TYPE HERE UNDER CONSIDERATION FALL WITHIN THE CATEGORY "APPROPRIATION REIMBURSEMENTS," WITH THE CONSEQUENT REQUIREMENT OF REAPPORTIONMENT OF THE APPROPRIATION, IT DOES NOT NECESSARILY FOLLOW THAT THE STATUTORY LIMITATION PLACED ON THE AMOUNT TO BE EXPENDED FOR PERSONAL SERVICES WOULD BE EXCEEDED. SUCH LIMITATION PROPERLY MAY BE VIEWED AS THE LIMITATION PLACED UPON THE AMOUNT AVAILABLE FOR THE PERSONAL SERVICES OF THE BOARD ITSELF.

THE STATUTORY AUTHORITY WHEREBY ONE AGENCY OF THE GOVERNMENT MAY LEND THE SERVICES OF ITS PERSONNEL TO ANOTHER AGENCY IS CONTAINED IN SECTION 601 OF THE ACT OF JUNE 30, 1932, AS AMENDED, 31 U.S.C. 686. THAT SECTION CONTEMPLATES THE PERFORMANCE OF SERVICES OR THE FURNISHING OF SUPPLIES, ETC. AS THE REQUISITIONED AGENCY MAY BE IN A POSITION TO SUPPLY OR EQUIPPED TO RENDER ON A REIMBURSABLE BASIS AND, CONSEQUENTLY, AGREEMENTS ENTERED INTO IN ACCORDANCE THEREWITH DO NOT SERVE TO INCREASE OR DECREASE THE APPROPRIATION OF THE REQUISITIONED AGENCY INSOFAR AS CONCERNS THE AVAILABILITY OF THE APPROPRIATION FOR THE SPECIFIC ACTIVITIES OF SUCH AGENCY. A-99125, NOVEMBER 21, 1938.

THE PROPER ACCOUNTING FOR THE COLLECTIONS OF THE NATURE HERE IN QUESTION CONTEMPLATES A CREDIT TO THE LIMITATION ACCOUNT ADMINISTRATIVELY ESTABLISHED TO RECORD AND CONTROL EXPENDITURES FOR PERSONAL SERVICES. SUCH COLLECTIONS THEREUPON ARE AVAILABLE TO THE BOARD FOR OBLIGATION AND EXPENDITURE FOR PERSONAL SERVICES, AND WHILE THE CREDITING OF SUCH COLLECTIONS TO THE LIMITATION ACCOUNT WOULD APPEAR TO INCREASE IT, THE LIMITATION MAY BE CONSIDERED AS APPLICABLE WITH RESPECT TO EXPENDITURES FOR PERSONAL SERVICES OF THE BOARD--- AS DISTINGUISHED FROM EXPENDITURES FOR AND ON ACCOUNT OF OTHER AGENCIES--- ONLY IN THE AMOUNT OF NET EXPENDITURES, THAT IS TO SAY, THE GROSS EXPENDITURES CHARGEABLE THERETO, LESS THE AMOUNTS RECEIVED IN REIMBURSEMENT FOR EXPENDITURES FOR PERSONAL SERVICES FROM OTHER AGENCIES. SEE 18 COMP. GEN. 958, 962.