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B-239031 1 (1990-06-22)

handle is hein.gao/gaobacweg0001 and id is 1 raw text is: Comptroller General of the United States Washington, D.C. 20548 B-239031 June.22, 1990 The Honorable Dennis DeConcini Chairman, Subcommittee16 Treasury, Postal Service, and General Government Committee on Appropriations United States Senate Dear Mr. Chairman: This is in response to your request for our opinion concerning the scope of section.103 of the Treasury, Postal Service, and General Government Appropriations Act, 1990 (Treasury Appropriations Act), Pub. L. No. 101-136, 103 Stat. 783. Specifically, you asked whether the restrictions on the transfer of funds contained in section 103 prohibited the Treasury Secretary from transferring $1.6 million from the Internal Revenue Service (IRS) to the Treasury Office of Inspector General (OIG) under authority of the Inspector General Act Amendments of 1988 (IG Act Amendments), Pub. L. No. 100-504, 102 Stat. 2515. In our opinion, the restric- tions on the transfer of funds contained in section 103 apply only to transfer authority contained in that section. As such, they do not apply to funds transferred under authority of the IG Act Amendments. Therefore, the Treasury Secretary properly effected the transfer of funds in question. BACKGROUND Your staff has advised us that the Treasury Secretary transferred to OIG the function of conducting certain investigations within the Internal Revenue Service (IRS) and also transferred $1.6 million to perform that function. We are asked whether the Secretary had authority to effect the transfer of funds since the amount transferred exceeded 2 percent of OIG's appropriation and section 103 restricts transfers to no more than 2 percent of any appropriation to the Department of the Treasury.

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