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B-114874 1 (1972-10-05)

handle is hein.gao/gaobaddvy0001 and id is 1 raw text is: COMPTROLLER GENERAL OF THE UNITED STATES U S WASHINGTON. .c. 205os B-L14874 October 5, 1972 Dear Mr. Postmaster General: In looking into the values of assets and amounts of liabilities transferred to the Postal Service from the former Post Office Depart- ment, by letter of April 12, 1972, we requested your views regarding the disposition of refunds of certain transportation charges paid from funds appropriated to the former Post Office Department for fiscal year 1970. Also, we requested your views as to the disposition of funds remaining- where oblications incurred in fiscal year 1970 and prior years are liquidated in amounts less than the amounts originally obligated (deobli- gations). The amounts originally obligated in those prior years but not expended were transferred to the Postal Service at the time of cormence- ment of operations for the purpose of liquidating such obligations in- curred by the former Post Office Department. In reply thereto, your General Counsel by letter of September 12, 1972, states it to be the view of the Postal Service that both--the refunds and deobligations-are for payment into or remain a part of the Postal Service Fund (Fund), respectively, rather than to be subject to reversion to the general fund of the Treasury. At the outset the General Counsel points out that one of the major purposes of postal reorganization was to eliminate restraints imposed on postal operations by laws relating to budgets and funds having Government- wide application as evidenced by 39 U.S.C. 410(a) of the Postal Reorgani- zation Act which provides in pertinent part that no Federal law dealing with * * * budgets, or funds * * * shall apply to the exercise of the pow-ers of the Postal Service. Consequently, he states that if refunds or deobli- gations are subject to reversion to the general fund of the Treasury, a provision of law in the Postal Reorganization Act must be found which establishes the requirement that the funds revert. He notes that not only is there no sucii provision in the Postal R.eorganization Act but that the Act provides for the intermingling of moneys in the Fund and for the' availability of moneys in the Fund generally to carry out the purposes, functions, and powers authorized by this title. 39 U.S.C. 2003(a).e Concerning specifically the disposition of refunds the General Counsel refers to 39 U.S.C. 2003 which establishes the Fund and to 39 U.S.C. 2033(b) (5) which provides for deposit into the Fund of any other receipts of the Postal Service. He contends that these refunds on postal contracts represent receipts o. the. Postal Service anA thus are requirea to be dapositz. into the4a 2na, once so epsUi-cd, =ay be itra..n y to carry out t.o prfpac, functions, an. power. of the Postal Service. PUBLISHED DECISON - AS ComR. Gn

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