B-39634, FEBRUARY 2, 1944, 23 COMP. GEN. 564

B-39634, FEBRUARY 2, 1944, 23 COMP. GEN. 564

DEPARTMENTS AND ESTABLISHMENTS - SERVICES BETWEEN - UNITED NATIONS RELIEF AND REHABILITATION ADMINISTRATION UNDER THE PROVISION IN THE NATIONAL WAR AGENCIES APPROPRIATION ACT, 1944, ESTABLISHING A WORKING CAPITAL FUND UNDER THE DIVISION OF CENTRAL ADMINISTRATIVE SERVICES FOR THE MAINTENANCE AND OPERATION OF CENTRAL DUPLICATING, ETC., SERVICES ON A REIMBURSABLE BASIS "FOR THE CONSTITUENT AGENCIES OF THE OFFICE FOR EMERGENCY MANAGEMENT," DUPLICATING, ETC., SERVICES MAY NOT BE FURNISHED THE UNITED NATIONS RELIEF AND REHABILITATION ADMINISTRATION--- NOT ONE OF THE CONSTITUENT AGENCIES OF THE OFFICE FOR EMERGENCY MANAGEMENT--- ON A REIMBURSABLE BASIS. THE UNITED NATIONS RELIEF AND REHABILITATION ADMINISTRATION--- AN INTERNATIONAL AGENCY--- DOES NOT COME WITHIN THE TERMS "EXECUTIVE DEPARTMENT OR INDEPENDENT ESTABLISHMENT OF THE GOVERNMENT, OR ANY BUREAU OR OFFICE THEREOF" AS THOSE TERMS ARE USED IN SECTION 601 OF THE ECONOMY ACT, AS AMENDED, SO AS TO AUTHORIZE THE FURNISHING OF DUPLICATING SERVICES TO THE SAID ADMINISTRATION ON A REIMBURSABLE BASIS BY THE DIVISION OF CENTRAL ADMINISTRATIVE SERVICES, OFFICE FOR EMERGENCY MANAGEMENT.

ACTING COMPTROLLER GENERAL YATES TO THE DIRECTOR, DIVISION OF CENTRAL ADMINISTRATIVE SERVICES, OFFICE FOR EMERGENCY MANAGEMENT, FEBRUARY 2, 1944:

I HAVE YOUR LETTER OF JANUARY 24, 1944, AS FOLLOWS:

PUBLIC LAW 139, 78TH CONGRESS, APPROVED JULY 12, 1943, PROVIDES UNDER THE HEADING EXECUTIVE OFFICE OF THE PRESIDENT, OFFICE FOR EMERGENCY MANAGEMENT IN THE APPROPRIATION MADE TO THE DIVISION OF CENTRAL ADMINISTRATIVE SERVICES:

"FOR THE ESTABLISHMENT OF A WORKING CAPITAL FUND, $750,000, WITHOUT FISCAL YEAR LIMITATION, FOR THE PAYMENT OF SALARIES AND OTHER EXPENSES NECESSARY TO THE MAINTENANCE AND OPERATION OF CENTRAL DUPLICATING AND OFFICE AND LABORATORY PHOTOGRAPHIC SERVICES IN THE DISTRICT OF COLUMBIA AND ELSEWHERE FOR THE CONSTITUENT AGENCIES OF THE OFFICE FOR EMERGENCY MANAGEMENT AND THE OFFICE OF PRICE ADMINISTRATION; SAID FUND TO BE REIMBURSED FROM APPLICABLE FUNDS OF THE AGENCIES FOR WHICH SERVICES ARE PERFORMED, ON THE BASIS OF RATES WHICH SHALL INCLUDE ESTIMATED OR ACTUAL CHARGES FOR PERSONAL SERVICES, MATERIALS, EQUIPMENT (INCLUDING MAINTENANCE, REPAIRS, AND DEPRECIATION) AND OTHER EXPENSES: PROVIDED, THAT A SEPARATE SCHEDULE OF EXPENDITURES AND REIMBURSEMENTS AND A STATEMENT OF THE CURRENT ASSETS AND LIABILITIES OF THE WORKING CAPITAL FUND AS OF THE CLOSE OF THE LAST COMPLETED FISCAL YEAR SHALL BE INCLUDED IN THE ANNUAL BUDGET.' SEE ACCOUNTS AND PROCEDURES LETTER NO. 6594, DATED JULY 21, 1943.

THE DIVISION OF CENTRAL ADMINISTRATIVE SERVICES IS ESSENTIALLY A SERVICE AGENCY ESTABLISHED TO PERFORM AMONG OTHER SERVICES, DUPLICATING AND DISTRIBUTION FUNCTIONS AND HAS ESTABLISHED DUPLICATING PLANTS IN VARIOUS SECTIONS OF THE COUNTRY.

THIS OFFICE HAS BEEN REQUESTED BY THE UNITED NATIONS RELIEF AND REHABILITATION ADMINISTRATION TO PERFORM CERTAIN DUPLICATING SERVICES FOR THAT AGENCY. THE UNITED NATIONS RELIEF AND REHABILITATION ADMINISTRATION RECEIVES ITS OPERATING FUNDS IN PART FROM MONEY APPROPRIATED BY THE UNITED STATES GOVERNMENT. THESE FUNDS ARE INTERMINGLED WITH GRANTS MADE BY OTHER OF THE ALLIED UNITED NATIONS AND ARE NOT SUBJECT TO THE STATUTORY RESTRICTIONS BY WHICH REGULARLY APPROPRIATED MONIES ARE GOVERNED.

THIS OFFICE IS ADEQUATELY EQUIPPED TO FURNISH THE DUPLICATING SERVICES REQUESTED BY THIS AGENCY.

IN VIEW OF THE QUASI-GOVERNMENT NATURE OF THE UNITED NATIONS RELIEF AND REHABILITATION ADMINISTRATION AND IN LIGHT OF THE PURPOSES FOR WHICH THE DIVISION OF CENTRAL ADMINISTRATIVE SERVICES WAS ESTABLISHED, I WOULD APPRECIATE YOUR ADVISING ME WHETHER THE WORKING CAPITAL FUND ESTABLISHED UNDER PUBLIC LAW 139 MAY BE REIMBURSED FOR DUPLICATING SERVICES WHICH MAY BE RENDERED BY THE DIVISION OF CENTRAL ADMINISTRATIVE SERVICES TO THE UNITED NATIONS RELIEF AND REHABILITATION ADMINISTRATION.

SECTION 3617, REVISED STATUTES, PROVIDES:

THE GROSS AMOUNT OF ALL MONEYS RECEIVED FROM WHATEVER SOURCE FOR THE USE OF THE UNITED STATES, EXCEPT AS OTHERWISE PROVIDED IN THE NEXT SECTION, SHALL BE PAID BY THE OFFICER OR AGENT RECEIVING THE SAME INTO THE TREASURY, AT AS EARLY A DAY AS PRACTICABLE, WITHOUT ANY ABATEMENT OR DEDUCTION ON ACCOUNT OF SALARY FEES, COSTS, CHARGES, EXPENSES, OR CLAIM OF ANY DESCRIPTION WHATEVER. BUT NOTHING HEREIN SHALL AFFECT ANY PROVISION RELATING TO THE REVENUES OF THE POST-OFFICE DEPARTMENT.

UNDER SAID STATUTE MONEYS RECEIVED FOR THE USE OF THE UNITED STATES ARE FOR DEPOSITING AS MISCELLANEOUS RECEIPTS--- THE GENERAL FUND OF THE TREASURY. IT IS ONLY WHEN SPECIFICALLY AUTHORIZED BY LAW THAT FUNDS RECEIVED BY ANY FEDERAL AGENCY MAY BE CREDITED TO A WORKING FUND OR OTHERWISE MADE AVAILABLE FOR EXPENDITURE. COMPARE 14 COMP. GEN. 923; 15 ID. 390; 19 ID. 727. THE WORKING FUND ESTABLISHED BY THE ACT OF JULY 12, 1943, 57 STAT. 528, SUPRA, IS LIMITED BY ITS LANGUAGE TO SERVICES "FOR THE CONSTITUENT AGENCIES OF THE OFFICE FOR EMERGENCY MANAGEMENT AND THE OFFICE OF PRICE ADMINISTRATION.' SEE PP. 531- 535, HEARINGS BEFORE THE SUBCOMMITTEE ON APPROPRIATIONS, HOUSE OF REPRESENTATIVES ON THE NATIONAL WAR AGENCIES APPROPRIATION BILL FOR 1944. THE UNITED NATIONS RELIEF AND REHABILITATION ADMINISTRATION IS NOT ONE OF THE CONSTITUENT AGENCIES OF THE OFFICE FOR EMERGENCY MANAGEMENT BUT RATHER, IS "AN INTERNATIONAL AGENCY, CREATED ON NOVEMBER 9, 1943, THROUGH THE SIGNING OF AN AGREEMENT AT THE WHITE HOUSE BY THE UNITED NATIONS AND OTHER NATIONS ASSOCIATED WITH THEM IN THE WAR.' ( QUOTING FROM UNITED STATES GOVERNMENT MANUAL WINTER 1943-1944). OBVIOUSLY, THEREFORE, THAT PART OF THE ACT OF JULY 12, 1943, QUOTED IN YOUR LETTER, SUPRA, ESTABLISHING THE WORKING CAPITAL FUND UNDER YOUR OFFICE, CONSTITUTES NO AUTHORITY FOR THE FURNISHING BY YOUR OFFICE OF DUPLICATING SERVICE TO THE UNITED NATIONS RELIEF AND REHABILITATION ADMINISTRATION ON A REIMBURSABLE BASIS. NEITHER WOULD THE FURNISHING OF SUCH SERVICE BE COMPREHENDED BY THE PROVISIONS OF SECTION 601 OF THE ACT OF JUNE 30, 1932, 47 STAT. 417, AS AMENDED, 31 U.S.C. 686, BECAUSE THE UNITED NATIONS RELIEF AND REHABILITATION ADMINISTRATION DOES NOT COME WITHIN THE TERMS "EXECUTIVE DEPARTMENT OR INDEPENDENT ESTABLISHMENT OF THE GOVERNMENT, OR ANY BUREAU OR OFFICE THEREOF" AS THOSE TERMS ARE USED IN SAID ACT.

HENCE, THE QUESTION POSED IN THE CONCLUDING PARAGRAPH OF YOUR LETTER IS ANSWERED IN THE NEGATIVE.