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STATUTORY CONSTRUCTION - APPROPRIATIONS - AVAILABILITY LIMITATIONS AN APPROPRIATION FOR A SPECIFIC OBJECT IS AVAILABLE FOR THAT OBJECT TO THE EXCLUSION OF A MORE GENERAL APPROPRIATION. WHERE AN APPROPRIATION INCLUDES A SPECIFIC AMOUNT FOR A PARTICULAR OBJECT THE INCLUSION OF THE WORDS "NOT TO EXCEED" OR SIMILAR LANGUAGE IS NOT NECESSARY TO ESTABLISH A LIMITATION OR MAXIMUM AMOUNT WHICH MAY NOT BE EXCEEDED. 1940: I HAVE YOUR LETTER OF APRIL 3. FOR A NUMBER OF YEARS THE RAILROAD'S ANNUAL APPROPRIATION ACTS HAVE MADE THE REVENUES OR ALL AMOUNTS RECEIVED BY THE RAILROAD AVAILABLE "FOR EVERY EXPENDITURE REQUISITE FOR AND INCIDENT TO THE AUTHORIZED WORK OF THE ALASKA RAILROAD INCLUDING MAINTENANCE.

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B-9460, APRIL 23, 1940, 19 COMP. GEN. 892

STATUTORY CONSTRUCTION - APPROPRIATIONS - AVAILABILITY LIMITATIONS AN APPROPRIATION FOR A SPECIFIC OBJECT IS AVAILABLE FOR THAT OBJECT TO THE EXCLUSION OF A MORE GENERAL APPROPRIATION, AND THE EXHAUSTION OF THE SPECIFIC APPROPRIATION DOES NOT AUTHORIZE CHARGING THE EXCESS PAYMENT TO THE MORE GENERAL APPROPRIATION. WHERE AN APPROPRIATION INCLUDES A SPECIFIC AMOUNT FOR A PARTICULAR OBJECT THE INCLUSION OF THE WORDS "NOT TO EXCEED" OR SIMILAR LANGUAGE IS NOT NECESSARY TO ESTABLISH A LIMITATION OR MAXIMUM AMOUNT WHICH MAY NOT BE EXCEEDED. THE AMOUNT MADE AVAILABLE IN THE SECOND DEFICIENCY APPROPRIATION ACT OF MAY 2, 1939, UNDER THE ALASKA RAILROAD, FOR A PUBLIC BUILDING FOR WHICH NO OTHER APPROPRIATION HAS BEEN AUTHORIZED OR MADE, MUST BE CONSIDERED AS EXCLUSIVELY AVAILABLE FOR THE PURPOSE AND MAY NOT BE SUPPLEMENTED FROM OTHER FUNDS IN THE ABSENCE OF A SPECIFIC AUTHORIZATION BY THE CONGRESS.

ACTING COMPTROLLER GENERAL ELLIOTT TO THE SECRETARY OF THE INTERIOR, APRIL 23, 1940:

I HAVE YOUR LETTER OF APRIL 3, 1940, AS FOLLOWS:

THE SECOND DEFICIENCY APPROPRIATION ACT APPROVED MAY 2, 1939 ( PUBLIC NO. 61, 76TH CONGRESS) APPROPRIATED $200,000 FOR THE ALASKA RAILROAD AS FOLLOWS:

" TERRITORY OF ALASKA, THE ALASKA RAILROAD: FOR AN ADDITIONAL AMOUNT TO BE AVAILABLE FROM THE GENERAL FUND OF THE TREASURY FOR EVERY EXPENDITURE REQUISITE FOR AND INCIDENT TO THE AUTHORIZED WORK OF THE ALASKA RAILROAD, INCLUDING THE SAME PURPOSES AND THE SAME OBJECTS SPECIFIED UNDER THIS HEAD IN THE INTERIOR DEPARTMENT APPROPRIATION ACT, 1939, INCLUDING $1,000 ADDITIONAL FOR PRINTING AND BINDING, AND INCLUDING $45,000 FOR REPLACEMENT OF A WAREHOUSE DESTROYED BY FIRE, $200,000, TO CONTINUE AVAILABLE UNTIL EXPENDED.'

FOR A NUMBER OF YEARS THE RAILROAD'S ANNUAL APPROPRIATION ACTS HAVE MADE THE REVENUES OR ALL AMOUNTS RECEIVED BY THE RAILROAD AVAILABLE "FOR EVERY EXPENDITURE REQUISITE FOR AND INCIDENT TO THE AUTHORIZED WORK OF THE ALASKA RAILROAD INCLUDING MAINTENANCE, OPERATION AND IMPROVEMENTS OF RAILROADS IN ALASKA" AND HAVE PLACED A LIMITATION ON THE AMOUNTS TO BE EXPENDED FOR SALARIES IN THE WASHINGTON OFFICE AND FOR PRINTING AND BINDING. IN ADDITION THERETO THE 1936, 1937, AND 1938 APPROPRIATION ACTS APPROPRIATED AMOUNTS WITH A PROVISO THAT ALL OR PART OF THE AMOUNT APPROPRIATED SHALL BE AVAILABLE ONLY FOR SUCH CAPITAL EXPENDITURES AS ARE CHARGEABLE TO CAPITAL ACCOUNT AND PLACED NO LIMIT ON THE COST OF ANY ONE CAPITAL ITEM AND THE REVENUES OR OTHER AVAILABLE FUNDS WERE USED TO SUPPLEMENT THE AMOUNTS MADE AVAILABLE FOR CAPITAL EXPENDITURES. THE 1939 APPROPRIATION ACT APPROPRIATED $160,000 WITH NO RESTRICTION AS TO EXPENDITURE. NONE OF THE ANNUAL APPROPRIATIONS IN THE LAST TEN YEARS HAVE BEEN RESTRICTED TO THE FISCAL YEAR.

BECAUSE THE WORDS "NOT TO EXCEED" WERE NOT APPLIED IN THE ACT TO THE $45,000 MADE AVAILABLE FOR THE WAREHOUSE IN THE SECOND DEFICIENCY APPROPRIATION ACT, 1939, AND BECAUSE OPERATION REVENUES AND OTHER RECEIPTS HAD BEEN MADE AVAILABLE FOR EVERY EXPENDITURE REQUISITE FOR AND INCIDENT TO THE AUTHORIZED WORK OF THE ALASKA RAILROAD, INCLUDING IMPROVEMENTS, WITHOUT LIMITATIONS ON AMOUNTS TO BE EXPENDED THEREFOR, THE RAILROAD DID NOT CONSTRUE THE AMOUNT SPECIFIED FOR THE WAREHOUSE IN THE DEFICIENCY APPROPRIATION AS A LIMITATION ON THE TOTAL COST AND BY USING OTHER AVAILABLE FUNDS TO SUPPLEMENT THE $45,000 APPROPRIATION HAS CONSTRUCTED A WAREHOUSE SUITABLE TO ITS NEEDS AND COSTING IN EXCESS OF THAT AMOUNT. THE BUILDING AS COMPLETED INCLUDES A HEATING SYSTEM, A COLD STORAGE PLANT, SHELVING, AND AN ELEVATOR, AND THESE ITEMS HAVE BEEN INCLUDED AS PART OF THE COST IN ACCORDANCE WITH THE INTERSTATE COMMERCE COMMISSION CLASSIFICATION OF EXPENDITURES.

IN VIEW OF THE FOREGOING WILL YOU PLEASE ADVISE WHETHER PAYMENTS FOR THE WAREHOUSE MADE BY THE ALASKA RAILROAD IN LINE WITH PAST PRACTICES FROM REVENUES OF OPERATION AND OTHER RECEIPTS MADE AVAILABLE FOR SUCH CAPITAL IMPROVEMENTS, ABOVE THE AMOUNT OF $45,000, WILL BE APPROVED BY YOUR OFFICE?

IT IS A WELL ESTABLISHED RULE OF STATUTORY CONSTRUCTION THAT AN APPROPRIATION FOR A SPECIFIC OBJECT IS AVAILABLE FOR THAT OBJECT TO THE EXCLUSION OF A MORE GENERAL APPROPRIATION (4 COMP. GEN. 476; 5 ID. 399; 7 ID. 400) AND THAT THE EXHAUSTION OF A SPECIFIC APPROPRIATION DOES NOT AUTHORIZE CHARGING THE EXCESS PAYMENT TO A MORE GENERAL APPROPRIATION. COMP. GEN. 312. SEE ALSO SECTION 3733, REVISED STATUTES, WHICH PROVIDES:

NO CONTRACT SHALL BE ENTERED INTO FOR THE ERECTION, REPAIR, OR FURNISHING OF ANY PUBLIC BUILDING, OR FOR ANY PUBLIC IMPROVEMENT WHICH SHALL BIND THE GOVERNMENT TO PAY A LARGER SUM OF MONEY THAN THE AMOUNT IN THE TREASURY APPROPRIATED FOR THE SPECIFIC PURPOSE.

THE INCLUSION OF THE WORDS "NOT TO EXCEED" OR SIMILAR LANGUAGE IS NOT NECESSARY TO ESTABLISH A LIMITATION WHEN THE APPROPRIATION INCLUDES A SPECIFIC AMOUNT FOR A PARTICULAR OBJECT. A-99732, JANUARY 13, 1939; B- 5526, SEPTEMBER 14, 1939.

THE REGULAR APPROPRIATION FOR THE ALASKA RAILROAD FOR THE FISCAL YEAR 1939, ACT OF MAY 9, 1938, 52 STAT. 339, PROVIDES:

FOR EVERY EXPENDITURE REQUISITE FOR AND INCIDENT TO THE AUTHORIZED WORK OF THE ALASKA RAILROAD, INCLUDING MAINTENANCE, OPERATION, AND IMPROVEMENTS OF RAILROADS IN ALASKA; MAINTENANCE AND OPERATION OF RIVER STEAMERS AND OTHER BOATS ON THE YUKON RIVER AND IS TRIBUTARIES IN ALASKA; OPERATION AND MAINTENANCE OF OCEAN-GOING OR COASTWISE VESSELS BY OWNERSHIP, CHARTER, OR ARRANGEMENT WITH OTHER BRANCHES OF THE GOVERNMENT SERVICE, FOR THE PURPOSE OF PROVIDING ADDITIONAL FACILITIES FOR THE TRANSPORTATION OF FREIGHT, PASSENGERS, OR MAIL, WHEN DEEMED NECESSARY, FOR THE BENEFIT AND DEVELOPMENT OF INDUSTRIES AND TRAVEL AFFECTING TERRITORY TRIBUTARY TO THE ALASKA RAILROAD; STORES FOR RESALE; PAYMENT OF CLAIMS FOR LOSSES AND DAMAGES ARISING FROM OPERATIONS, INCLUDING CLAIMS OF EMPLOYEES OF THE RAILROAD FOR LOSS AND DAMAGE RESULTING FROM WRECK OR ACCIDENT ON THE RAILROAD, NOT DUE TO NEGLIGENCE OF THE CLAIMANT, LIMITED TO CLOTHING AND OTHER NECESSARY PERSONAL EFFECTS USED IN CONNECTION WITH HIS DUTIES AND NOT EXCEEDING $100 IN VALUE; PAYMENT OF AMOUNTS DUE CONNECTING LINES UNDER TRAFFIC AGREEMENTS; PAYMENT OF COMPENSATION AND EXPENSES AS AUTHORIZED BY SECTION 42 OF THE INJURY COMPENSATION ACT APPROVED SEPTEMBER 7, 1916 (5 U.S.C. 793), TO BE REIMBURSED AS THEREIN PROVIDED, $160,000, IN ADDITION TO ALL REVENUES RECEIVED BY THE ALASKA RAILROAD DURING THE FISCAL YEAR 1939, TO CONTINUE AVAILABLE UNTIL EXPENDED: PROVIDED, THAT NOT TO EXCEED $6,000 OF THIS FUND SHALL BE AVAILABLE FOR PERSONAL SERVICES IN THE DISTRICT OF COLUMBIA DURING THE FISCAL YEAR 1939, AND NO ONE OTHER THAN THE GENERAL MANAGER OF SAID RAILROAD SHALL BE PAID AN ANNUAL SALARY OUT OF THIS FUND OF MORE THAN $7,500: PROVIDED FURTHER, THAT NOT TO EXCEED $10,000 OF SUCH FUND SHALL BE AVAILABLE FOR PRINTING AND BINDING.

THE APPROPRIATION THUS MADE CLEARLY IS NOT ONE PROVIDING SPECIFICALLY FOR THE CONSTRUCTION OF BUILDINGS OR OTHER STRUCTURES; BUT FOR THE BUILDING HERE IN QUESTION THE CONGRESS SPECIFICALLY APPROPRIATED IN THE SECOND DEFICIENCY ACT THE SUM OF $45,000. THAT AMOUNT HAVING BEEN APPROPRIATED FOR A PUBLIC BUILDING FOR WHICH NO OTHER APPROPRIATION HAS BEEN AUTHORIZED OR MADE MUST BE CONSIDERED AS EXCLUSIVELY AVAILABLE FOR SUCH PURPOSE. ACCORDINGLY, CREDIT WILL NOT BE ALLOWED FOR ANY PAYMENTS FOR THE CONSTRUCTION OF THE WAREHOUSE IN EXCESS OF $45,000 IN THE ABSENCE OF AN ADDITIONAL APPROPRIATION OR AUTHORIZATION BY THE CONGRESS.

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