B-134083, JAN. 23, 1958

B-134083, JAN. 23, 1958

TO THE SECRETARY OF THE TREASURY:

ON OCTOBER 11, 1957, THE FISCAL ASSISTANT SECRETARY OF THE TREASURY REQUESTED OUR ADVICE REGARDING THE PERIOD OF AVAILABILITY OF THE APPROPRIATION "GRANTS FOR WASTE TREATMENT WORKS CONSTRUCTION, PUBLIC HEALTH SERVICE" CONTAINED IN THE DEPARTMENT OF HEALTH, EDUCATION, AND WELFARE APPROPRIATION ACT, 1958, PUBLIC LAW 85-67 APPROVED JUNE 29, 1957, 71 STAT. 214, AT PAGE 218, AS FOLLOWS:

"GRANTS FOR WASTE TREATMENT WORKS CONSTRUCTION: FOR PAYMENTS UNDER SECTION 6 OF THE WATER POLLUTION CONTROL ACT, AS AMENDED (70 STAT. 502), $45,000,000 WHICH TOGETHER WITH THE AMOUNT APPROPRIATED UNDER THIS HEAD IN THE SECOND SUPPLEMENTAL APPROPRIATION ACT, 1957 (70 STAT. 769) SHALL BE APPLIED TO PAYMENT ON ACCOUNT OF ALLOTMENTS MADE FOR THE CURRENT AND PRECEDING FISCAL YEARS PURSUANT TO SAID ACT, SUCH SUMS TO REMAIN AVAILABLE ONLY UNTIL JUNE 30, 1959: PROVIDED, THAT ALLOTMENTS UNDER SUCH SECTION 6 FOR THE CURRENT FISCAL YEAR SHALL BE MADE ON THE BASIS OF $50,000,000.'

THE APPROPRIATION WAS ESTABLISHED ON THE BOOKS OF THE TREASURY TO THE CREDIT OF THE ACCOUNT SYMBOL AND TITLE "757/80352 GRANTS FOR WASTE TREATMENT WORKS CONSTRUCTION, PUBLIC HEALTH SERVICE, 1957 AND 1958.' THIS ACCOUNT WAS SET UP (TREASURY ANNOUNCEMENT OF ACCOUNT SYMBOLS AND TITLES NO. 4215, AGENCY NO. 75-202, DATED AUGUST 3, 1956) FOR A PRIOR RELATED APPROPRIATION MADE IN THE SECOND SUPPLEMENTAL APPROPRIATION ACT, 1957, 70 STAT. 769. THAT APPROPRIATION READS AS FOLLOWS:

"GRANTS FOR WASTE TREATMENT WORKS CONSTRUCTION: FOR PAYMENTS UNDER SECTION 6 OF THE WATER POLLUTION CONTROL ACT, AS AMENDED, $50, TO REMAIN AVAILABLE ONLY UNTIL JUNE 30, 1958.'

THE QUESTION IS SAID TO ARISE BECAUSE OF A LETTER DATED JULY 17, 1957, FROM THE DIRECTOR, OFFICE OF FINANCIAL MANAGEMENT, DEPARTMENT OF HEALTH, EDUCATION, AND WELFARE, TO THE CHIEF, DIVISION OF CENTRAL ACCOUNTS, TREASURY DEPARTMENT. THAT LETTER REQUESTED THAT THE APPROPRIATION ACCOUNT SYMBOL AND TITLE BE EXTENDED TO INCLUDE THE FISCAL YEAR 1959. A COPY OF THE LETTER ACCOMPANIED THE LETTER OF OCTOBER 11. IN JUSTIFICATION OF THE REQUESTED CHANGE THE LETTER STATED:

"THE SYMBOL ASSIGNED BY THE TREASURY DEPARTMENT INDICATES AN INTENT TO LIMIT OBLIGATIONAL AUTHORITY TO JUNE 30, 1958. PRESUMABLY THIS ACTION WAS TAKEN BECAUSE OF THE LANGUAGE "WHICH * * * SHALL BE APPLIED TO PAYMENTS ON ACCOUNT OF ALLOTMENTS MADE FOR THE CURRENT AND PRECEDING FISCAL YEARS.' OUR NEGOTIATIONS WITH THE STAFF OF THE SENATE COMMITTEE ON APPROPRIATIONS IN CONNECTION WITH THE ABOVE LANGUAGE LEADS US TO THE DEFINITE CONCLUSION THAT IT RELATES EXCLUSIVELY TO THE ALLOTMENT PROCEDURE AND HAS NO BEARING ON AVAILABILITY OF FUNDS FOR OBLIGATION. THIS VIEW IS SUBSTANTIATED BY THE WORDING "SUCH SUMS TO REMAIN AVAILABLE ONLY UNTIL JUNE 30, 1959" WHICH APPEARS IN THE SAME SENTENCE AND WHICH CLEARLY DEFINES THE PERIOD OF AVAILABILITY FOR OBLIGATION. IN EFFECT THE CONGRESS HAS AUTHORIZED THE ALLOTMENT OF $100,000,000 IN FISCAL YEARS 1957 AND 1958 AND HAS APPROPRIATED $95,000,000 TO REMAIN AVAILABLE UNTIL JUNE 30, 1959. IN VIEW OF THE CIRCUMSTANCES OUTLINED ABOVE IT IS REQUESTED THAT A NEW SYMBOL BE ASSIGNED TO THE APPROPRIATION FOR THE PURPOSE OF EXTENDING THE PERIOD OF AVAILABILITY TO JUNE 30, 1959.'

THE REFERRED-TO APPROPRIATION WERE PROVIDED UNDER AUTHORITY OF SECTION 6 OF THE WATER POLLUTION CONTROL ACT AMENDMENTS OF 1956, 70 STAT. 502,TO ENABLE THE SURGEON GENERAL TO MAKE GRANTS TO ANY STATE, MUNICIPALITY, ETC., FOR THE CONSTRUCTION OF NECESSARY WASTE TREATMENT WORKS. SECTION 6 (D) IN AUTHORIZING THE APPROPRIATION OF FUNDS FOR SUCH PURPOSES PROVIDED THAT THE SUMS SO APPROPRIATED SHALL REMAIN AVAILABLE UNTIL EXPENDED.

HOWEVER, WHEN THE CONGRESS PROVIDED THE $50,000,000 APPROPRIATION IN THE SECOND SUPPLEMENTAL APPROPRIATION ACT, 1957, IT DECIDED AGAINST NO-YEAR APPROPRIATION AVAILABILITY IN FAVOR OF LIMITING ITS OBLIGATION AVAILABILITY TO THE FISCAL YEARS 1957 AND 1958. THE APPROPRIATION ACCOUNT "757/80352" PROPERLY WAS ESTABLISHED TO REFLECT SUCH PERIOD OF AVAILABILITY. THE 1958 APPROPRIATION OF $45,000,000 WAS MADE AVAILABLE UNTIL JUNE 30, 1959, WHICH MUST BE UNDERSTOOD AS MEANING AVAILABLE FOR OBLIGATION DURING THE FISCAL YEARS 1958 AND 1959, AND CONTINUED THE AVAILABILITY OF THE 1957 APPROPRIATION FOR THE SAME PURPOSES AND PERIOD FOR WHICH THE NEW FUNDS WERE APPROPRIATED. SEE 19 COMP. GEN. 863; 23 ID. 862. ANY OTHER CONSTRUCTION WOULD FAIL TO GIVE EFFECT TO THE LANGUAGE "SUCH SUMS TO REMAIN AVAILABLE ONLY UNTIL JUNE 30, 1959.'

THEREFORE, AND IN ORDER TO INDICATE THE PERIOD OF AVAILABILITY PLACED BY THE CONGRESS ON THE APPROPRIATION HERE INVOLVED, YOU ARE ADVISED THAT THE CITED APPROPRIATION ACCOUNT SYMBOL AND TITLE SHOULD BE AMENDED TO INCLUDE THE FISCAL YEAR 1959.