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B-200007 1 (1981-09-17)

handle is hein.gao/gaobadjso0001 and id is 1 raw text is: 



DECISION





FILE: B-200007

MATTER OF:


[OILGEST:


             THE COMPTROLLER GENERAL
 [ ,OF THE UNITED STATES
             WA8I-INGTON. O.C. 2054B



                    DATE: September 17, 1981

Army Self-Service Supply Centers-Sales of replacement
items


Proposed Army program which would permit a member of the
service who loses, damages, or destroys an item of Govern-
ment property issued for personal use to purchase a re-
placement at an Army Self-Service Supply Center for a sum
equivalent to the depreciated value of the item, and would
automatically obligate the Government for the difference
between the full purchase price and the depreciated price,
is acceptable. GAO sees no violation of 31 U.S.C. § 628
since Army appropriations are available to pay such re-
placement costs wholly or partially. The proposed program
does not violate the Antideficiency Act, 31 U.S.C. § 665,
per se, but Army must establish adequate funding controls
to assure that no replacement purchases are authorized
unless Army has sufficient funds available to cover its
share.


     The Acting Assistant Secretary of the Army (Installations,
 Logistics and Financial Management) asks whether a proposed Army pro-
 gram is consistent with the intent of Title 31, U.S.C. §5 628 and
 665(a). The program would permit a member of the service, who loses,
 damages, or destroys an item of Government property issued to him or
 her for personal use, to purchase a replacement at an Army Self-
 Service Supply Center for a sum equivalent to the value of the depre-
 ciated item. Appropriated funds would be obligated fcr the differ-
 ence between the purchase price of the replacement item and the amount
 paid by the individual soldier. The Army asks specifically whether
 the payment of such a depreciation allowance by the Government
 would constitute an unauthorized augmentation of private funds with
 appropriated funds in violation of 31 U.S.C. S 628. The Army also
 questions whether the procedure would violate subsection (a) of the
 Antideficiency Act, 31 U.S.C. § 665, since a soldier's purchase of a
 replacement item would result in an automatic obligation of
appropriated funds for the amount of the depreciation.

     The proposed scheme of payment would not violate 31 U.S.C. § 628.
 Section 628 limits the availability of appropriations to the objects
 for which they are made. Under the Army proposal, the appropriated
 funds would be used for acquisition of replacement property, a purpose
 for which they are clearly available, even at full cost. Moreover, in

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