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B-233243 1 (1989-08-03)

handle is hein.gao/gaobadnnj0001 and id is 1 raw text is: --- 2, - //' - The Comptroller General of the United State. Waslington, D.C. 20548 Decision Proper Appropriation to Charge for Expenses Matterof: Relating to Nonseverable Training Course File: 8-233243 Date: August 3, 1989 DIGEST The entire amount of the cost of a training course for employees of the Department of Agriculture, Food and Nutrition Service, is properly chargeable to fiscal year 1987 appropriations, the appropriations available when the need for the course was determined, the obligation was entered into, and performance was begun. DECISION A Department of Agriculture, Food and Nutrition Service (FNS), certifying officer requests our opinion regarding the proper appropriation to charge for expenses relating to a training course for which a bona fide need was identified, which was developed and employees enrolled in one fiscal year and paid for in the same fiscal year, but was attended during the first quarter of the next fiscal year. For the reasons given below, we conclude that the full cost of the course should be charged to appropriations for the first fiscal year. BACKGROUND At the beginning of fiscal year 1987, FNS officials determined that midlevel management training was needed for that year. However, because of budget uncertainties, the agency officials could not determine whether sufficient funds were available for the training until late in the fiscal year. Once it became clear that there would be sufficient funds, FNS officials met with the training vendor to decide on needed course modifications, establish dates, and set costs. The course was announced throughout FNS early in August, and selection of students was completed in September. Toward the end of September, the vendor evaluated the personalities and management styles of the selected students and provided them with the course O'-k i // /3 9. ,

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