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B-200170 1 (1982-09-24)

handle is hein.gao/gaobadkqv0001 and id is 1 raw text is: ' THE COMPTROLLER GENERAL DECISION OF THE UNITED STATES WASHINGTON. 0. C. 20548 FILE: B-200170 DATE: September 24, 1982 United States Metric Board--Cbligation of FY 1982 MATTER OF: appropriation for severance payments to be made in FY 1983 DIGEST: Where there is termination of services of all employees of United States Metric Board, an entity to be elimi- nated in its entirety on September 30, 1982, there are sufficient funds available in Board's FY 1982 appropria- tion for all necessary severance costs to be incurred in FYs 1982 and 1983, and where Congress concurred in term- ination of Board, and expressed intent that FY 1982 funds were to be used for payment of severance pay to Board's employees, we do not object to obligation of Board's FY 1982 appropriation for severance payments to be made during FY 1983. Facts and legislative history of Board's FY 1982 appropriations distinguish this case from B-200170, July 28, 1981, which held FY 1981 appro- priations could not be obligated for severance payments to be made in FY 1982. This decision is in response to an informal request from the Office of General Counsel, Office of Management and Budget, that we consider whether our opinion B-200170, July 28, 1981, concerning the obligation of appropriations for severance payments that extend from one fiscal year to the next, applies to severance payments to be made to employees of the United States Metric Board when that entity terminates on September 30, 1982. In this opinion, we were concerned with severance payments to be made to employees involved in a reduction-in-force (RIF) at the Department of Energy (Energy) at the end of fiscal year (FY) 1981. As a result of the timing of this RIF, severance payments were going to extend into FY 1982. In our July 28 opinion we held that sever- ance payments made for pay periods in FY 1981 would be obligated from appropriations for that fiscal year, and that payments extend- ing into FY 1982 would have to be obligated from Energy's appropria- tion for FY 1982, pursuant to OMB Circular A-34, section 25.1, and to 31 U.S.C. § 712a. The facts before us now are considerably different from those of the Energy RIF, however. This is not a RIF involving a portion of the employees of an on-going agency, but rather a termination of services of all employees from an entity about to be eliminated in its entirety. There are sufficient funds available in the Board's FY 1982 appropriation for all necessary severance costs to be in- curred, and no funds have been proposed for FY 1983. If our July 28

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