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B-251706 1 (1994-08-17)

handle is hein.gao/gaobadoey0001 and id is 1 raw text is: ,z Comptroller General of the United States 926228 Washlngton, D.C. 20548 Decision Matter of: Farmers Home Administration (FmHA) purchase of office chairs File: B-251706 Date: August 17, 1994 DIGEST 1. The Farmers Home Administration (FmHA) improperly reobligated and expended FY 1990 funds for a FY 1991 order of office chairs after the original order was canceled. Although FY 1990 funds were unavailable to support the FY 1991 order, FmHA need not report an Antideficiency Act violation, since sufficient funds remained in the proper appropriation chargeable for the FY 1991 order. 2. While FmHa did not request delivery of chairs ordered during FY 1991 until early in FY 1992, no violation of the bona fide need rule occurred because the agency demonstrated a continuing need for the chairs to furnish office space and to replace stock. Items ordered under a federal supply schedule are properly chargeable to the year in which ordered. DECISION The Deputy Administrator for Management, Farmers Home Administration (FmHA), U.S. Department of Agriculture, Washington, D.C. (the Department), asks whether certain obligations FmHA incurred for the purchase of office chairs violated the Antideficiency Act. For the reasons indicated below, we find no reportable Antideficiency Act violation. BACKGROUND In June 1990, FmHA management approved funding for moving and improving the agency's headquarters office space in Washington, D.C. This project included sizeable procurements of modular office furniture. As part of this overall acquisition, FmHA, on September 11, 1990, issued two delivery orders, each for 225 ergonomic office chairs from a vendor under a General Services Administration (GSA) federal supply schedule contract, with delivery on or before September 28, 1990. FmHA charged fiscal year 1990 funds for the orders. FmHA delayed the orders, however, because the office space was not ready, and in October 1990, the agency C) (0

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