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[IRS Request for Decision on Use of Contract Cost Savings to Purchase Additional Equipment]

B-257617: Apr 18, 1995

The Internal Revenue Service (IRS) requested a decision on whether it could use contract cost savings to purchase additional computer equipment under that contract. GAO held that IRS could not use the savings to purchase additional equipment, since the: (1) contract modification to increase the quantity of computer equipment constituted a new obligation and was chargeable only to the appropriation...

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Matter of: Modification to Contract Involving Cost Underrun File: B-257617 Date: April 18, 1995

B-257617: Apr 18, 1995

A modification of the contract to increase the quantity is chargeable only to funds current at the time of the modification. We conclude that these funds are not available for this purpose. A modification of a contract to increase the quantity constitutes a new obligation and is chargeable only to funds current at the time of the modification. Funds from a fiscal year appropriation which are not o...

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