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B-119846 1 (1954-05-27)

handle is hein.gao/gaobadpjr0001 and id is 1 raw text is: GENERAL ACCOUNTING OFFICE WASHINGTON OFFICE OF GENERAL COUNSEL -1198 6 {ay27., 9} The Director National Bureau of Standard Leprtment of Co mnre Ther has been questioned in the audit of the National Bureau of Standard the propriety of the aeadintues orig alymade from the Bureau's w orkig capital fund, established by the fi- ciency Appropriation Act, 1950 (6L4 Stat. 279), for the constuction of the tire testng iooratory builng at a cost of appr i 2150,000 . The oorking capitai fun was reimbursed by transers of slightly aore than ;25,0O from two 2 t Bueau's apUroprations and the remainde from two advances received from the appropria- tions of t Datmnt o the Army, seah ad aevelopent, army (2lX2OO)5 and Reserch and elopmnt, r (2122OIO) .r A £he Division of Audits of this Office by letter datd Nare 2, 19, addressed to the Associate Drector for Amiation, National Bureau of Standrd, raised certain questions in coec- tion with the finacg of this buildig, one of which was the lgal authority relied upon in dertaking its construction. I understand that no reply thereto has been received to dat. specifically for the construction of buiogs or the making of public mprov nts and, theefore, wo ld Tot be available to reim- burse the workig capital fund for expenditures for that pur ose, unless such appropriations are impliedly available therf oand the building is a temporary one absolutely essential to carry out the purposes for which those appropriations were made. See 10 Comp. Gen. lthO. There is nothing in the reordi here. to establish that such appropriations are iliedly available for th construc- tion of buildimge nor is there anything in the file indicating that the building is a tempory one essential to carry out the purposes of the apopriations involved, It thus apars that the workig capital fund was not available for the original expen- ditures here involved. 30 Comp. n. '3.

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