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B-288142 1 (2001-09-06)

handle is hein.gao/gaobacxky0001 and id is 1 raw text is: I G A 0Comptroller General .. . .Accountability * Integrity * Reliability of the United States United States General Accounting Office Washington, DC 20548 Decision Matter of: Implementation of the Library of Congress FEDLINK Revolving Fund File: B-288142 Date: September 6, 2001 DIGEST The Library of Congress (LOC) has requested an advance decision concerning the Library of Congress Fiscal Operations Improvement Act of 2000, Pub. L. No. 106-481, 114 Stat. 2187 (2000), as it applies to the Federal Library and Information Network (FEDLINK) revolving fund. LOC asks whether Public Law 106-481 authorizes it to retain in the FEDLINK revolving fund, without fiscal year limitation, deobligated, unexpended balances of customer funds advanced to FEDLINK with orders for services, placed prior to or after the effective date of Public Law 106-481, to cover the cost of customer orders in future fiscal years. We conclude that Public Law 106-481 will not permit the Library to retain any deobligated, unexpended fiscal year appropriations advanced by a customer agency that the Library determines, after filling the customer's order and reconciling the customer's account, is not needed for costs the Library incurred in filling the order. DECISION The Library of Congress (LOC) has requested an advance decision concerning its proposed implementation of the Library of Congress Fiscal Operations Improvement Act of 2000, Pub. L. No. 106-481, 114 Stat. 2187 (2000), as it applies to the Federal Library and Information Network (FEDLINK) revolving fund. Specifically, LOC asks whether Public Law 106-481 authorizes it to retain in the revolving fund, without fiscal year limitation, deobligated, unexpended balances of customer funds advanced to FEDLINK with orders for services, placed prior to or after the effective date of Public Law 106-481, to cover the cost of customer orders in future fiscal years. For the reasons discussed below, the Act does not provide the Library with the authority to retain deobligated, unexpended balances without fiscal year limitation.

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