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B-197289 1 (1980-04-14)

handle is hein.gao/gaobadieg0001 and id is 1 raw text is: THE COMPTROLLER GENERAL DECISION OF THE UNITED STATES WASHINGTON, D.C. 20548 FILE: B-197289 DATE: April 14, 1980 MATTER OF: Obligation of Appropriation for Printing--Com- mission of Fine Arts DIGEST: 1. Fact that performance under Requisition for Printing and Binding extends over more than one fiscal year does not mean payments are to be split among fiscal years on basis of ser- vices actually performed. General rule is that payments under government contracts are charged to fiscal year appropriation current at time legal obligation arises. 2. Printing and Binding Requisition accompanied by copy or specifications sufficient to allow Government Printing Office to proceed with job, creates valid obligation if need for printing exists at time order is submitted. An authorized certifying officer of the Department of the In- 3y terior, acting as fiscal officer for the Commission of Fine Arts - under an agreement between the Department and the Commission, has requested our decision on the fiscal year appropriation(s) to be charged for the costs of publication by the Commission of its book Sixteenth Street Architecture, Volume I, which was printed by the - Government Printing Office (GPO). According to the inquiry, although printing of the book was initially ordered by the Commission in fis- cal year 1977, the Commission has attempted to obligate part of its fiscal year 1977, 1978, and 1979 appropriations for the work. The certifying officer states his belief that the entire cost of the printing job should have been charged against the Commission's fiscal year 1977 appropriation. The Commission, on the other hand, asserts that costs should be distributed by fiscal year based on the actual incurrence of expenses by GPO and the availability of appro- priated funds for printing. For the reasons indicated below, we agree with the certifying officer that the entire cost of printing Sixteenth Street Architec- ture should have been charged to the Commission's fiscal year .1977 appropriation. I ? (1-3 6 4z / F A

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