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B-240238 1 (1991-05-08)

handle is hein.gao/gaobadnwl0001 and id is 1 raw text is: Comptoner General of the United States WWaddnmn, D.C. 20548 DecisionA Matter of: Appropriations Accounting for Imprest Fund Advances Issued to Cashiers File: B-240238 Date: May 8, 1991 DIGEST 1. The Department of Veterans Affairs was not required to record Imprest Fund advances made in 1985 as obligations against its appropriations. Advances to cashiers made-to finance unspecified future cash payments do not meet the statutory requirements for recording obligations. The obligations occur only as cashiers use the funds and obtain reimbursements from available appropriations. 2. Imprest Fund advances to cashiers represent potential obligations which agencies may be compelled to record against their appropriations. To prevent over-obligation of the appropriations, agencies should administratively record commitments or reservations of funds against their current appropriations which will have to be obligated to reimburse the Imprest Fund expenditures. DECISION The Office of the Inspector GeneralA(IG) of the Department of Veterans Affairs (VA) asked for our opinion on two questions dealing with VA's accounting for advances made to VA cashiers. First, the IG asked whether VA incurred obligations in fiscal year 1985 when it first advanced funds to establish cashiers' balances for VA's Imprest Funds. The IG asserts that VA failed to record the required obligations, and that recording the obligations for 1985 will show that VA over-obligated its 1985 Medical Care appropriation in violation of the Anti- Deficiency Act. Second, the IG asks whether VA complied with applicable statutory requirements when it restored expired budget authority from a merged surplus account to an M account in 1989. The authority was restored so that VA could permanently record its cashier advances as charges against its Medical Care appropriation M account. 70 Comp. Gn. tm/

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