B-68170, AUGUST 15, 1947, 27 COMP. GEN. 96

B-68170, AUGUST 15, 1947, 27 COMP. GEN. 96

APPROPRIATIONS - DEFICIENCY - FISCAL-YEAR AVAILABILITY IN VIEW OF THE PROVISION OF SECTION 3690, REVISED STATUTES, LIMITING THE AVAILABILITY OF APPROPRIATIONS TO THE PAYMENT OF OBLIGATIONS INCURRED DURING THE FISCAL YEAR FOR WHICH THE APPROPRIATION WAS SPECIFICALLY MADE, ADDITIONAL FUNDS APPROPRIATED BY THE SECOND URGENT DEFICIENCY APPROPRIATION ACT, 1947, APPROVED JUNE 27, 1947, TO THE DEPARTMENT OF JUSTICE FOR PRINTING AND BINDING, FISCAL YEAR 1947, ARE NOT AVAILABLE FOR SUCH PURPOSES WHERE THE APPROPRIATION WAS NOT OBLIGATED ON OR PRIOR TO JUNE 30, 1947.

COMPTROLLER GENERAL WARREN TO THE ATTORNEY GENERAL, AUGUST 15, 1947:

I HAVE YOUR LETTER OF JULY 31, 1947, AS FOLLOWS:

THE DEPARTMENT OF JUSTICE REQUESTED IN THEIR PRINTING AND BINDING DEFICIENCY APPROPRIATION OF 1947, AN AMOUNT SUFFICIENT TO PRINT THE MANUAL OF THE DELINQUENCY PROGRAM. THIS DEFICIENCY APPROPRIATION HAS BEEN GRANTED. HOWEVER, THIS APPROPRIATION WAS NOT PASSED UNTIL AFTER JULY 1.

AS IT IS NECESSARY TO HAVE ALL REQUISITIONS FOR PRINTING DURING THE FISCAL YEAR OF 1947 AT THE GOVERNMENT PRINTING OFFICE ON OR BEFORE MIDNIGHT OF JUNE 30, 1947, A REQUISITION FOR THE PRINTING OF THIS PROGRAM COULD NOT BE FORWARDED SINCE FUNDS WERE NOT AVAILABLE. IN VIEW OF THIS, IT IS REQUESTED THAT THIS DEPARTMENT BE GRANTED THE NECESSARY AUTHORITY TO HAVE THE DELINQUENCY PROGRAM MANUAL PRINTED AT THE GOVERNMENT PRINTING OFFICE, CHARGEABLE TO THE 1947 APPROPRIATION.

IT IS UNDERSTOOD THAT THE APPROPRIATION ACT TO WHICH YOUR LETTER REFERS IS THE SECOND URGENT DEFICIENCY APPROPRIATION ACT, 1947, PUBLIC LAW 122, APPROVED JUNE 27, 1947. HENCE, IT IS EVIDENT THAT THE STATEMENTS IN YOUR LETTER TO THE EFFECT THAT THE APPROPRIATION WAS NOT ENACTED UNTIL AFTER JULY 1, 1947, AND THAT A REQUISITION FOR THE PRINTING WORK INVOLVED COULD NOT BE FORWARDED TO THE GOVERNMENT PRINTING OFFICE PRIOR TO JUNE 30, BECAUSE FUNDS WERE NOT AVAILABLE, ARE NOT CORRECT.

THE DECISIONS OF THE ACCOUNTING OFFICERS OF THE GOVERNMENT HAVE ESTABLISHED THE UNBROKEN RULE THAT A DEFICIENCY APPROPRIATION IS ONE MADE TO PAY A LIABILITY LEGALLY CREATED, FOR THE PAYMENT OF WHICH AN APPROPRIATION PREVIOUSLY MADE IS SUFFICIENT; THAT IT SUPPLEMENTS THE ORIGINAL APPROPRIATION, PARTAKES OF ITS NATURE, AND IS AVAILABLE TO THE SAME EXTENT AND FOR THE SAME PERIOD AS THE ORIGINAL APPROPRIATION. COMP. DEC. 61, 20 COMP. GEN. 769; 25 ID. 601.

SECTION 3690, REVISED STATUTES, PROVIDES:

ALL BALANCES OF APPROPRIATIONS CONTAINED IN THE ANNUAL APPROPRIATION BILLS AND MADE SPECIFICALLY FOR THE SERVICE OF ANY FISCAL YEAR, AND REMAINING UNEXPENDED AT THE EXPIRATION OF SUCH FISCAL YEAR, SHALL ONLY BE APPLIED TO THE PAYMENT OF EXPENSES PROPERLY INCURRED DURING THAT YEAR, OR TO THE FULFILLMENT OF CONTRACTS PROPERLY MADE WITHIN THAT YEAR; AND BALANCES NOT NEEDED FOR SUCH PURPOSES SHALL BE CARRIED TO THE SURPLUS FUND. * * *

HAVING REGARD FOR THE TERMS OF THE STATUTE JUST QUOTED, IT IS IMPORTANT TO OBSERVE THAT THE ENACTING CLAUSE OF PUBLIC LAW 122, 61 STAT. 183, PROVIDES:

THAT THE FOLLOWING SUMS ARE APPROPRIATED, OUT OF ANY MONEY IN THE TREASURY NOT OTHERWISE APPROPRIATED, TO SUPPLY URGENT DEFICIENCIES IN CERTAIN APPROPRIATIONS FOR THE FISCAL YEAR ENDING JUNE 30, 1947, AND FOR OTHER PURPOSES, NAMELY: AND THAT THE APPROPRIATION ITEM, 61 STAT. 186, NOW PROPOSED TO BE OBLIGATED PROVIDES AS FOLLOWS:

PRINTING AND BINDING: FOR AN ADDITIONAL AMOUNT, FISCAL YEAR 1947, FOR "PRINTING AND BINDING," $80,000.

SINCE THE APPROPRIATION FOR PRINTING AND BINDING FOR THE FISCAL YEAR 1947 IS SPECIFICALLY LIMITED BY SECTION 3690, REVISED STATUTES, SUPRA, TO EXPENSES PROPERLY INCURRED DURING THAT FISCAL YEAR AND TO THE FULFILLMENT OF CONTRACTS PROPERLY MADE WITHIN THAT YEAR, IT FOLLOWS THAT SUMS PROVIDED TO MEET A REAL OR ESTIMATED DEFICIENCY IN THAT APPROPRIATION CANNOT BE USED DURING THE PRESENT FISCAL YEAR IN ANY MANNER THAN COULD A BALANCE OF THE FIRST APPROPRIATION, IF THERE HAD BEEN A BALANCE REMAINING ON AND AFTER JULY 1, 1947. 4 COMP. DEC. 61, SUPRA. CF. 3 COMP. DEC. 72.

ACCORDINGLY, AND SINCE YOUR LETTER INDICATES THAT THE APPROPRIATION IN QUESTION WAS NOT OBLIGATED PRIOR TO THE TERMINATION OF ITS PERIOD OF AVAILABILITY FOR OBLIGATING PURPOSES, TO WIT, JUNE 30, 1947, I HAVE TO ADVISE THAT THIS OFFICE MAY NOT AUTHORIZE CHARGING THE COST OF THE PRINTING WORK HERE INVOLVED TO THE APPROPRIATION FOR THE FISCAL YEAR 1947, AS REQUESTED IN YOUR LETTER.