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WHICH ARE ALSO USED FOR THE REIMBURSEMENT OF OPERATING COSTS. ARE FOR DEPOSIT IN MISCELLANEOUS RECEIPTS. PRECLUDING THE DEPOSIT OF TELEPHONE COMMISSIONS TO TRUST FUNDS BECAUSE THEY WERE IN NO WAY CONNECTED WITH THE ACTIVITIES PRESCRIBED BY LAW FOR THE BUREAU AND WERE REVENUES IN PAYMENT FOR A PRIVILEGE IS REAFFIRMED. THE TEST AS TO WHETHER THE TELEPHONE COMMISSIONS MAY BE OTHERWISE DEPOSITED IS NOT THE SOURCE OF THE FUNDS BEARING THE COST OF THE PUBLIC BUILDING AND THEIR MAINTENANCE. 1965: THIS IS IN REFERENCE TO YOUR LETTER OF DECEMBER 16. INCIDENT TO OPERATIONS OF THE BUREAU OF OLD AGE AND SURVIVORS INSURANCE WAS THE SUBJECT OF A DECISION OF OUR OFFICE DATED OCTOBER 11. CONCERNING COMMISSIONS ON TELEPHONE PAY STATIONS IT WAS POINTED OUT IN THAT DECISION THAT SUCH REVENUE WAS ONLY REMOTELY.

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B-4906, FEB. 4, 1965, 44 COMP. GEN. 449

TELEPHONES - PAY STATIONS - REVENUES - DISPOSITION THE COMMISSIONS EARNED ON TELEPHONE PAY STATIONS IN THE NEW SOCIAL SECURITY BUILDING OCCUPIED BY THE BUREAU OF OLD AGE AND SURVIVORS INSURANCE AND FINANCED FROM TRUST FUNDS, WHICH ARE ALSO USED FOR THE REIMBURSEMENT OF OPERATING COSTS, INCLUDING MAINTENANCE AND UTILITIES, ARE FOR DEPOSIT IN MISCELLANEOUS RECEIPTS, AND B-4906 OF OCTOBER 11, 1951, PRECLUDING THE DEPOSIT OF TELEPHONE COMMISSIONS TO TRUST FUNDS BECAUSE THEY WERE IN NO WAY CONNECTED WITH THE ACTIVITIES PRESCRIBED BY LAW FOR THE BUREAU AND WERE REVENUES IN PAYMENT FOR A PRIVILEGE IS REAFFIRMED, THE TEST AS TO WHETHER THE TELEPHONE COMMISSIONS MAY BE OTHERWISE DEPOSITED IS NOT THE SOURCE OF THE FUNDS BEARING THE COST OF THE PUBLIC BUILDING AND THEIR MAINTENANCE, BUT WHETHER THE OPERATION OF THE TELEPHONE PAY STATIONS MAY BE CONSIDERED AN ACTIVITY PRESCRIBED BY STATUTE FOR THE AGENCY INVOLVED.

TO THE SECRETARY OF HEALTH, EDUCATION, AND WELFARE, FEBRUARY 4, 1965:

THIS IS IN REFERENCE TO YOUR LETTER OF DECEMBER 16, 1964, REQUESTING A DECISION RELATIVE TO THE DISPOSITION OF COMMISSIONS ON TELEPHONE PAY STATIONS IN THE NEW SOCIAL SECURITY BUILDING IN WOODLAWN, MARYLAND, OCCUPIED BY THE BUREAU OF OLD AGE AND SURVIVORS INSURANCE.

THE DISPOSITION OF MISCELLANEOUS COLLECTIONS, INCLUDING COMMISSIONS ON TELEPHONE PAY STATIONS, INCIDENT TO OPERATIONS OF THE BUREAU OF OLD AGE AND SURVIVORS INSURANCE WAS THE SUBJECT OF A DECISION OF OUR OFFICE DATED OCTOBER 11, 1951, B-4906, TO THE ADMINISTRATOR OF THE FEDERAL SECURITY AGENCY. CONCERNING COMMISSIONS ON TELEPHONE PAY STATIONS IT WAS POINTED OUT IN THAT DECISION THAT SUCH REVENUE WAS ONLY REMOTELY, IF AT ALL, IDENTIFIABLE WITH THE TRUST FUND OPERATIONS, AND SINCE THE REVENUE DOES NOT RESULT FROM TRUST FUND EXPENDITURES IT SHOULD CONTINUE TO BE DEPOSITED IN THE MISCELLANEOUS RECEIPT ACCOUNT ESTABLISHED AS A REPOSITORY FOR RECEIPTS RECEIVED IN RETURN FOR A PRIVILEGE INCIDENT TO THE OPERATIONS OF A PUBLIC BUILDING.

FOR THE REASONS STATED IN YOUR LETTER OF DECEMBER 16, AND HEREINAFTER OUTLINED, YOU REQUEST A DECISION ON THE FOLLOWING QUESTIONS:

1. SINCE THE REVENUE FROM THE PAY STATIONS IS DIRECTLY RELATED TO AND PRODUCED BY OPERATIONS OF THE TWO TRUST FUNDS, DOES AUTHORITY EXIST TO DEPOSIT THESE COMMISSIONS TO THE CREDIT OF THESE TRUST FUNDS RATHER THAN THE GENERAL FUND OF THE TREASURY?

2. IF THE ANSWER TO THE ABOVE IS IN THE AFFIRMATIVE, DOES THERE EXIST AUTHORITY FOR RETROACTIVE ADJUSTMENT TO PROPERLY DEPOSIT TO THE CREDIT OF THE TRUST FUNDS THE TELEPHONE COMMISSIONS FROM JANUARY 1960 THROUGH THE PRESENT DATE?

YOU STATE THAT IN JANUARY 1960 THE BUREAU OF OLD AGE AND SURVIVORS INSURANCE MOVED INTO THE NEW SOCIAL SECURITY BUILDING IN WOODLAWN, MARYLAND. CONSTRUCTION OF THE BUILDING, IT IS STATED, WAS FINANCED SOLELY WITH MONIES DERIVED FROM THE FEDERAL OLD-AGE AND SURVIVORS INSURANCE TRUST FUND. PART OF THE BUILDING COST WAS SUBSEQUENTLY REIMBURSED TO THIS TRUST FUND FROM THE FEDERAL DISABILITY INSURANCE TRUST FUND. IT IS ALSO STATED THAT THE COST OF OPERATING THE BUILDING, INCLUDING MAINTENANCE AND UTILITIES, IS BEING FINANCED BY THESE TRUST FUNDS THROUGH REIMBURSEMENT TO THE GENERAL SERVICES ADMINISTRATION WHICH OPERATES THE BUILDING.

CONCERNING THE TELEPHONE PAY STATIONS YOU SAY THERE ARE OVER 80 FOR THE PERSONAL USE OF EMPLOYEES IN THE NEW BUILDING AND THAT FIVE OF THESE ARE BOOTHS PROVIDED BY THE TELEPHONE COMPANY AND ALL OTHERS ARE ALCOVES BUILT IN THE WALLS AT APPROPRIATE LOCATIONS. THE ELECTRICITY FOR THE PAY STATION LIGHTS AND THE NECESSARY CLEANING AND MAINTENANCE COSTS ARE INCLUDED IN THE REIMBURSEMENT TO THE GENERAL SERVICES ADMINISTRATION FOR OPERATION OF THE SOCIAL SECURITY BUILDING.

THE BASIC PRINCIPLE INVOLVED IN THE DECISION CITED IN YOUR LETTER WHICH PRECLUDED THE DEPOSIT OF TELEPHONE COMMISSIONS TO THE TRUST FUNDS IS THAT THE RECEIPTS DERIVED FROM THE INSTALLATION OF PAY TELEPHONES IN BUILDINGS USED BY THE BUREAU OF OLD AGE AND SURVIVORS INSURANCE WHERE IN NO WAY CONNECTED WITH THE ACTIVITIES AS PRESCRIBED BY LAW FOR THE BUREAU. SUCH REVENUES WERE CONSIDERED AS A PAYMENT FOR A PRIVILEGE AND THEREFORE REQUIRED TO BE COVERED INTO THE GENERAL FUND OF THE TREASURY AS MISCELLANEOUS RECEIPTS. SEE 5 COMP. GEN. 354, AND 14 ID. 203. THE TEST AS TO WHETHER SUCH COMMISSIONS MAY BE OTHERWISE DEPOSITED IS NOT THE SOURCE OF FUNDS BEARING THE COST OF PUBLIC BUILDINGS AND THE MAINTENANCE THEREOF, BUT IT IS WHETHER THE OPERATION OF TELEPHONE PAY STATIONS MAY BE CONSIDERED AS AN ACTIVITY PRESCRIBED BY STATUTE FOR THE AGENCY INVOLVED. SINCE THE FACTS STATED IN YOUR LETTER OF DECEMBER 16 DO NOT SUPPORT A CONCLUSION THAT THIS TEST HAS BEEN MET OUR DECISION OF OCTOBER 11, 1951, B -4906, IS AFFIRMED AND YOUR FIRST QUESTION IS THEREFORE ANSWERED IN THE NEGATIVE. AS YOUR SECOND QUESTION IS BASED UPON AN AFFIRMATIVE ANSWER TO THE FIRST, CONSIDERATION THEREOF IS NOT REQUIRED.

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