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B-114808 1 (1979-08-07)

handle is hein.gao/gaobadhme0001 and id is 1 raw text is: THE COMPTROLLER GENERAL DECISION OF THE UNITED STATES WASHINGTON, D. C. 20548 _Z /, J/ S t1. AA('/ FILE: B-114808 DATE: August ,19.49 MATTER OF: Remission to Guam and Virgin Islands of estimates of moneys to be collected for taxes, duties and fees. DIGEST: Sections 1(c) and 4(c)(2) of Pub. L. No. 95-348 amended laws pertaining to Guam and Virgin Islands to permit prepayment by U.S. Treasury to territorial treasuries of estimates of moneys to be collected from certain taxes, duties, and fees. While the prepayment provisions constitute permanent autho- rity for the program, they do not constitute permanent in- definite appropriations since the intent to make an appropria- tion may not be inferred but must be stated explicitly in the statute. The Assistant Director, Accounting Operations, Fiscal Service, Depart- ment of the Treasury, has requested our opinion on whether sections 1(c) and 4(c)(2) of Pub. L. No. 95-348 (August 18, 1978), 92 Stat. 487, can be considered permanent indefinite appropriations. For the reasons that follow, we conclude they may not. Public Law No. 95-348 authorizes appropriations for certain insular areas of the United States including Guam and the Virgin Islands. Sec- tion 1(c) of the Act, which amended section 30 of the Organic Act of Guam, 48 U.S.C. § 1421h (1976), provides in pertinent part: Beginning as soon as the government of Guam enacts legislation establishing a fiscal year commencing on October 1 and ending on September 30, the Secretary of the Treasury, prior to the commencement of any fiscal year, shall remit to the government of Guam the amount of duties, taxes, and fees which the governor of Guam with the concurrence of the government comptroller of Guam, has estimated will be col- lected in or derived from Guam under this section during the next fiscal year *. The Secretary of the Treasury shall deduct from or add to the amounts so remitted the difference between the amount of duties, taxes, and fees actually collected during the prior fiscal year and the amount of such duties, taxes, and fees as estimated and remitted at the beginning of that prior fiscal year, -1-

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