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[Appropriations Chargeable for FY 1982 Obligations Incurred Under Continuing Resolutions]

B-207281 Oct 19, 1982
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Highlights

GAO was asked for an opinion regarding the proper manner in which to charge certain obligations incurred by the Department of the Interior and the Department of Agriculture for activities of the Youth Conservation Corps (YCC) during fiscal year (FY) 1982. The permanent FY 1982 appropriations act for Interior and related agencies contained no specific appropriation for YCC. At issue is whether the language in the permanent appropriation statute constitutes an applicable authorization to which YCC obligations must be charged. GAO noted that recent pronouncements by congressional appropriations subcommittees stated that the statute contained no funds for YCC, and obligations incurred by it under the continuing resolutions should not be charged to accounts under the permanent appropriations. GAO concluded that: (1) there was no authorization in the permanent Interior appropriation act for FY 1982 to which YCC obligations may be charged; and (2) the Secretary of the Treasury should restore funds withdrawn from the YCC appropriation account created under the continuing resolutions, against which YCC obligations should be charged. A GAO opinion was also requested regarding the applicability of a statute to YCC projects carried out with funds provided under the three applicable accounts of the permanent appropriations act. GAO found that the statute does not apply to the funds in question.

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