B-59835, AUGUST 23, 1946, 26 COMP. GEN. 131

B-59835, AUGUST 23, 1946, 26 COMP. GEN. 131

APPROPRIATIONS - FISCAL YEAR - TRANSPORTATION REQUEST EXCHANGED DURING ONE FISCAL YEAR FOR TRAVEL PERFORMED IN NEXT FISCAL YEAR THE COST OF TRANSPORTATION FURNISHED ON GOVERNMENT TRANSPORTATION REQUESTS WHICH WERE EXCHANGED FOR TICKETS NEAR THE CLOSE OF ONE FISCAL YEAR IN ORDER TO INSURE RESERVATION OF SUITABLE PULLMAN ACCOMMODATIONS FOR TRAVEL TO BE PERFORMED IN THE FOLLOWING FISCAL YEAR IS CHARGEABLE TO THE APPROPRIATION CURRENT AT THE TIME THE TRAVEL ACTUALLY IS PERFORMED. COMP. GEN. 197, DISTINGUISHED.

ACTING COMPTROLLER GENERAL YATES TO D. L. MYERS, DEPARTMENT OF AGRICULTURE, AUGUST 23, 1946:

I HAVE YOUR LETTER OF AUGUST 6, 1946, AS FOLLOWS:

THE ATTACHED VOUCHER COVERING TRAVEL PERFORMED DURING THE PERIOD JULY 13- 18 HAS BEEN PRESENTED TO ME FOR CERTIFICATION. THE PERIOD OF TRAVEL FALLS WHOLLY WITHIN THE FISCAL YEAR 1947, AND THE AMOUNT APPROVED FOR PAYMENT IS, OF COURSE, CHARGEABLE TO THE 1947 APPROPRIATION. QUESTION HAS ARISEN, HOWEVER, AS TO THE APPROPRIATION PROPERLY CHARGEABLE WITH THE VALUE OF THE TRANSPORTATION REQUESTS LISTED ON THE FORM UNDER STATEMENT OF TRAVEL. EACH OF THESE REQUESTS, AS INDICATED, WAS ISSUED UNDER DATE OF JUNE 18, THE PURPOSE IN ISSUING THE REQUESTS SO FAR IN ADVANCE OF THE TRIP, AND THE NECESSITY THEREFOR, BEING TO INSURE RESERVATION OF SUITABLE PULLMAN ACCOMMODATIONS. IN CONSIDERATION OF THIS QUESTION I HAVE REFERRED PARTICULARLY TO THE FOLLOWING DECISIONS FROM WHICH PERTINENT PARTS ARE QUOTED---

C.G.9:458 (A-30477) DATED MAY 3, 1930---

"THE COST OF TRANSPORTATION FURNISHED ON TRANSPORTATION REQUESTS IS CHARGEABLE TO THE APPROPRIATION CURRENT ON THE DATE THE REQUEST IS EXCHANGED FOR A TICKET AND THE CONTRACT OF TRANSPORTATION THEREBY ENTERED INTO WITH THE COMMON CARRIER, EXCEPT IN CASES IN WHICH THE TRAVELER IS ENTITLED TO REIMBURSEMENT ON A MILEAGE BASIS, WITH DEDUCTION FOR TRANSPORTATION PROCURED ON THE REQUEST, IN WHICH EVENT THE APPROPRIATION CHARGEABLE WITH THE MILEAGE PAYMENT IS CHARGEABLE ALSO WITH THE COST OF TRANSPORTATION.'

C.G.16:858 (A-30477) DATED MARCH 16, 1937---

"COST OF STEAMSHIP TRANSPORTATION FURNISHED ON TRANSPORTATION REQUESTS HEREAFTER WILL BE CHARGED TO THE APPROPRIATION CURRENT AT THE DATE THE VESSEL SAILS IRRESPECTIVE OF WHEN THE TICKET WAS ACTUALLY PURCHASED. COMP. GEN. 458, MODIFIED.'

"* * * THE RULE STATED IN 9 COMP. GEN. 458, IS UNREASONABLE WHEN APPLIED TO TRANSPORTATION UPON STEAMSHIPS, PARTICULARLY DUE TO THE FACT THAT FOR SUCH TRANSPORTATION ARRANGEMENTS MUST BE MADE A NUMBER OF DAYS AND SOMETIMES A MONTH OR MORE IN ADVANCE AND WHEN IT IS DEFINITELY KNOWN THAT THE TRAVEL CAN NOT BE COMMENCED UNTIL AFTER THE LAST DAY OF THE FISCAL YEAR, AS THE VESSEL IS NOT SCHEDULED TO SAIL BEFORE THAT TIME.

"THIS OFFICE RECOGNIZES THAT WHILE THE RULE IN QUESTION IS OF PRACTICABLE APPLICATION WHEN THE RAIL OR BUS TRAVEL IS CONTEMPLATED, THE NECESSITY FOR MAKING RESERVATIONS FAR IN ADVANCE FOR STEAMSHIP TRAVEL WOULD OFTEN RESULT IN CHARGING THE PRIOR FISCAL YEAR APPROPRIATION FOR THE COST OF TRANSPORTATION, WHICH, UNDER NO CONDITIONS COULD HAVE BEEN PERFORMED IN THAT FISCAL YEAR. ACCORDINGLY, HEREAFTER THE APPROPRIATION TO BE CHARGED WITH THE COST OF TRANSPORTATION UPON STEAMSHIPS WILL BE THE APPROPRIATION CURRENT AT THE DATE THE VESSEL SAILS IRRESPECTIVE OF WHEN THE TICKET WAS ACTUALLY PURCHASED. 9 COMP. GEN. 458, IS MODIFIED ACCORDINGLY.'

THE TRAVEL COVERED BY THE INSTANT VOUCHER WAS FOR THE PURPOSE OF ATTENDING A CONFERENCE OF DEPARTMENT OFFICIALS FIXED FOR THE PERIOD JULY 8 TO 16; THUS IT WOULD HAVE BEEN IMPOSSIBLE TO USE THE REQUESTS DURING THE FISCAL YEAR 1946. THE CONDITIONS THEREFORE APPEAR COMPARABLE TO THOSE SET FORTH IN THE SECOND DECISION QUOTED ABOVE, BUT IN VIEW OF THE FINDINGS OF DECISION OF MAY 31, 1931, A-3645, QUOTED IN PART IN DECISION B-36505 DATED SEPTEMBER 16, 1943, C.G.23:197, ITEM 1 OF QUOTATION, PAGE 199, I SHALL APPRECIATE YOUR ADVICE AS TO WHETHER I AM CORRECT IN CHARGING THE TRANSPORTATION REQUESTS TO THE APPROPRIATION AVAILABLE FOR THE FISCAL YEAR 1947.

THE EXTRACT FROM THE DECISION OF MAY 27, 1931, A-36450, QUOTED IN 23 COMP. GEN. 197, HAD REFERENCE TO THE APPROPRIATION CHARGEABLE WHEN THE ACTUAL JOURNEY HAD BEEN PRIOR TO THE FIRST DAY OF JULY AND CORRECTLY HELD THAT THE CHARGE FOR TRANSPORTATION PROCURED UPON A TRANSPORTATION REQUEST FOR A JOURNEY BEGINNING BEFORE THE END OF THE FISCAL YEAR SHOULD BE CHARGED TO THE APPROPRIATION FOR THE FISCAL YEAR IN WHICH PURCHASED, NOTWITHSTANDING THE RETURN JOURNEY MAY NOT BE COMPLETED UNTIL THE SUCCEEDING YEAR. IN THE SAME DECISION--- 23 COMP. GEN. 197, ALSO REFERRED TO BY YOU--- IT WAS HELD, QUOTING FROM THE SYLLABUS:

WHERE OFFICIAL TRAVEL IS COMMENCED PRIOR TO THE EXPIRATION OF A FISCAL YEAR AND COMPLETED AFTER THE CONCLUSION OF SUCH FISCAL YEAR, PER DIEM ALLOWANCES IN LIEU OF SUBSISTENCE ARE CHARGEABLE TO THE APPROPRIATION CURRENT AT THE TIME THE ALLOWANCES ACCRUE.

AS SAID DECISION INVOLVED THE PAYMENT OF SUBSISTENCE CHARGES WHICH ACCRUE FROM DAY TO DAY WHILE IN A TRAVEL STATUS IT HAS NO BEARING UPON THE QUESTION PRESENTED BY YOU. THE PROPER RULE FOR APPLICATION IN THE PRESENT CASE IS THE RULE QUOTED IN YOUR SUBMISSION FROM 16 COMP. GEN. 858. ACCORDINGLY, AS THE TRANSPORTATION FOR WHICH THE GOVERNMENT REQUESTS WERE UTILIZED IN THIS CASE DID NOT BEGIN UNTIL AFTER JULY 1, 1946, THE COST THEREOF IS CHARGEABLE UNDER THE APPROPRIATION FOR THE FISCAL YEAR 1947.