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B-231711 1 (1989-03-28)

handle is hein.gao/gaobadnks0001 and id is 1 raw text is: The Comptroller General of the United States Wasiminom, D.C. 05 Decision Forest Service--Appropriations for Fighting Matter of: Forest Fires File: B-231711 Date: March 28, 1989 DIGEST 1. The fiscal year 1987 appropriation for the National Forest System provides $263,323,000 of 2-year funds for, among other things, forest firefighting, out of a lump-sum appropriation of $1,158,294,000. The appropriation language shall remain available until September 30, 1988 establishes a limit only on the amount of funds available for 2 years, not a limitation on the maximum amount of funds available for firefighting. Thus, obligations incurred for forest firefighting during fiscal year 1987 may be paid from both the 1-year and 2-year funds. 2. Although Congressional committee reports specified that $125,000,000 in fiscal year 1988 appropriations was provided to liquidate firefighting obligations incurred in the previous year, the Forest Service, Department of Agriculture, may use more than $125,000,000 of fiscal year 1988 appropriations for that purpose. Where lump-sum appropriations are involved, indications in committee reports and other legislative history as to how funds should or are expected to be spent do not represent legally binding requirements. 55 Comp. Gen. 307(1975). 3. The Forest Service may repay the funds that were advanced to it from the Knutson-Vandenberg special trust fund for fighting forest fires. Title 16, United States Code, Section 556d authorizes advances of funds under any of the Forest Service's appropriation accounts for fighting forest fires in emergency cases but does not mandate repayment. DECISION A certifying officer of the Forest Service, United States Department of Agriculture, has requested our views on three

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