Refunds to Intermountain Power Project

The Department of the Interior requested a determination regarding the proper appropriation to use to pay refunds to the members of Intermountain Power Project (IPP) as ordered by a U. S. district court. IPP is a nonprofit corporation formed to build powerplants. The location of one of its proposed powerplants was intended to be on Federal land administered by Interior. Before IPP could build the powerplant on this land, it had to obtain a right-of-way permit from Interior. As a condition for granting the permit, Interior charged a fee to IPP to offset costs incurred in processing the application. The fee, which the district court ordered refunded, was collected during fiscal years 1975 through 1981. GAO determined that the portion of the charge collected by Interior between fiscal years 1978 through 1981, which was deposited in a special account in the Treasury and was appropriated by Congress, may be refunded from this appropriation. The part of the charge which was collected between fiscal years 1975 through 1977 and deposited in the Treasury as miscellaneous receipts must be refunded from the appropriation for moneys erroneously received and covered.