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B-208697 1 (1983-09-28)

handle is hein.gao/gaobadlit0001 and id is 1 raw text is: THE COMPTROLLER GENERAL DECISION -OF THE UNITED STATES WASHINGTON, 0.C. 20549 FILE: B-208697 DATE: September 28, 1983 MATTER OF: GSA--Working Capital Fund DIGEST: 1. GSA Working Capital Fund is not available for pur- poses not specified by statute. 40 U.S.C. S 293 (1976) established Working Capital Fund for central blueprinting, photostating, and duplicating ser- vices. Fund is therefore not available for payment of central library, travel ticketing office, or other unauthorized activities. 2. Subparagraph (a) of Antideficiency Act, 31 U.S.C. S 1341 (formerly 31 U.S.C. S 665(a)), is not vio- lated by Working Capital Fund expenditures for unauthorized purposes so long as benefiting appropriations are available to reimburse Fund. Comp. Gen. decisions cited. This decision is in response to a request from the Inspector General for the General Services Administration (GSA). The Inspec- tor General asks whether GSA may properly expend monies from the Working Capital Fund established by 40 U.S.C. S 293 (1976), for pur- poses not specifically authorized, where GSA has informed Congress in its budget justification of its intentions. Also, the Inspector General asks whether these expenditures violate the Antideficiency Act, 31 U.S.C. S 1341 (formerly 31 U.S.C. S 665(a)). For the reasons indicated below, we conclude that the Working Capital Fund is not available to pay for the costs associated with items not specifically authorized. However, we conclude that so long as unauthorized expenditures from the Working Capital Fund were fully reimbursed from available appropriations which benefited from the centralized services provided, the Antideficiency Act has not been violated. Upon receipt of the Inspector General's inquiry, we requested the views of GSA. In his letter to us on this matter, GSA's Assis- tant Administrator, Office of Plans, Programs, and Financial Manage- ment, conceded that use of the Working Capital Fund as a funding mechanism for GSA's mail room, library, and travel services was not clearly specified in 40 U.S.C. S 293. GSA points out, as recog- nized in the Inspector General's first question, that GSA's intended use of the Fund for these purposes was set out in its budget submis- sions for fiscal years 1980 and 1981. It also states that a single, direct appropriation for these functions (the method used to finance O4L6-7( -3

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