B-226004: Jul 12, 1988

Appropriations/Financial Management - Budget Process - Miscellaneous Revenues - Applicability - In-Kind Replacement Even though an agency may have a specific appropriation to cover the costs of replacing agency vehicles. We conclude that ATF is not required to make such a transfer in order to comply with 31 U.S.C. BACKGROUND The ATF appropriation for fiscal year 1987 is available "for necessary ex...

B-226004: Jul 12, 1988

The Bureau of Alcohol, Tobacco, and Firearms requested a decision regarding whether it should transfer an amount equal to the value of a replaced vehicle from its current appropriations to the Department of the Treasury's miscellaneous receipts fund. The Bureau noted that it had accepted an in-kind replacement vehicle from a third party that had damaged a Bureau vehicle beyond repair. GAO held tha...