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B-193077 1 (1979-01-22)

handle is hein.gao/gaobacubs0001 and id is 1 raw text is: .5 United States General Accounting Office Washington, DC 20548 Office of General Counsel 'l Reply eferto: -193077 >& The specific question of whiether grant payments may be adjusted retron-ctively as a result of a cliange In thie methiod thie grantee uses to compute depreciation on equipinellt used In performing a grant hias nor. /7kU773OCTWVC $ Lk STV\ EriT 0* -4,-G 9 I / I.. Mr, Cordon L, Hardina, Administrator :i21 Department of General Services Central Data Processing, Blasdel Building Capitol Complex o1 Carson City, Nevada 89710 Dear Mr. flardings 9)? /M c t. jte(5 rta~ t This refers to your letter to Dr. Carl Palmer of the Financial and General Management Studies Division of this Office about an accounting problerl which exists in the-State of Nevada, as a result of th0 State having undercharged ijsers for depreciation on a Svate-owned comphter. While it is not at all clear from your letter, it appears that the retroactive adjustmenws you seek are reimbursemenmt made by Federal agencies to State agencies as grantees rather than payments by Federal agencies to State agenqies under contracts for services. We also assume that your Departmient is representing these State agencies in this matter, Although the grant vs.contract distinction is not determinative of whether you are legally entitled to any retroactive adjustmelit (see discus lon Uelow), Government agencies are somewhat more reaicted in theirbility o wake retroactive adjustments under contracts in the absencet-of any legal right entitlink the State1-Co addtional payments. This is because no officer of the Government has authority to give away or surrender a vested right or to modify the tervw of a contract by a supplemental or substitute agreement, if such action is prejudicial to the interest of the United States. However, there is somewhat more flexibility in the case of grants. Specifically, you asked about the reasonableness of recovering the amount of the undercharge for prior fiscal years from users totally or partially financed by Federal funds. Since we are unaware of the laws under which the users were fuilded by the Federal Government and do not have copies of the grants or other documents involved, any comment we can make is neessarily speculative and should not be construed as a decision on the propriety of any possible retroactive payments. The following discussion is m'erely for informational purposes. 'V F I . .5 ®r

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