About | HeinOnline Law Journal Library | HeinOnline Law Journal Library | HeinOnline
LOG IN
LOG IN

B-141793-O.M. 1 (1960-02-17)

handle is hein.gao/gaobadbal0001 and id is 1 raw text is: UNITED STATES GENERAL ACCOUNTING OFFICE WASHINGTON 25, D.C. CIVIL ACCOUNTING AND JAW2 2 OJ60 AUDITING DIVISION The Comptroller General In our audit of activities of the Agricultural Research Service (ARS), Department of Agriculture, question has arisen as to whether greenhouses requiring the use of structural steel, reinforced concrete, and the inclusion of plumbing and heating systems, may be erected without regard to the limitations imposed by the Congress on the construction of buildings in the pertinent annual appropriation acts. The Department of Agriculture and Farm Credit Administration Appropriation Act, 1959, authorized ALRS to construct or im- prove five buildings at a coat in excess of $10,000 but not in excess of 020,000 each. Our review disclosed that con- struction contracts were awarded during fiscal year 1959 for the construction of greenhouses which appear to be of a permanent character but which were not considered to be subject to the appropriation limitation. During fiscal year 1959, ARS constructed a sugarcane seedling greenhouse at Houma, Louisiana, at a cost of $'17,620. Plans and specifications provided for the use of structural steel, reinforced concrete, aluminum and i1 ass, and the inclusion of a plumbing and heating system. A greenhouse of similar construction coating 412,555 was erected at Shafter, California. The type of construction and nature of materials used would indicate that these facilities are not of a temporary character nor erected for temporary purposes. In a letter to the Administrator, ARS, dated November 17, 1959 (exhibit A), we requested the agency's views as to whether these structures may be erected without regard to the limitations imposed by the Congress on the construction of buildings. In his reply dated December 18, 1959 (exhibit B), the Administrator has taken the position that: 1. Exemption of greenhouses from construction limitations has not been considered necessary because of various rulings of the Comptroller of the Treasury and the Comptroller General that greenhouses were not public buildings and legislative proceedings have supported this interpretation; S

What Is HeinOnline?

HeinOnline is a subscription-based resource containing thousands of academic and legal journals from inception; complete coverage of government documents such as U.S. Statutes at Large, U.S. Code, Federal Register, Code of Federal Regulations, U.S. Reports, and much more. Documents are image-based, fully searchable PDFs with the authority of print combined with the accessibility of a user-friendly and powerful database. For more information, request a quote or trial for your organization below.



Contact us for annual subscription options:

Contact Us

Already a HeinOnline Subscriber?

Log In

profiles profiles most