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A-43075-O.M. 1 (1932-08-27)

handle is hein.gao/gaobadqmk0001 and id is 1 raw text is: 




                COMPTROLLER GENERAL OF THE UNITED STATES
                              WASHINGTON
*  3075--i~



Chiae Audit Uivisions

     Your memorandum of June 24, 1932# forwarded for instruction
voucher in favor of Shearman Brothers Company for $138.60 fo writing
tables wiih it is proposed to eharge under the appropriation NAvy
Yard, .axe Island, subhead Barracks and mess hA1 for   ubmarine
orews.  You previously refused certifioation Gf this voher for
the reason that the appropriation did not appear to be ohargeable with
the purchase of furniture. This voucher was resubmitted accompenied
by a statement from the Chief of the Bureau of Yards atm Dooks invitiag
attention to the fact that there is no specifie appropriation under
that bureau for the purohase of furniture, and that w.hnever a new
activity is authorised and a special appropriation made available
therefor, it has beon the practice of long standing to make a complete
installation ready for service Prom the funds specifically appropriated.

     hile it has been 1,0d by this office that appropriations for the
construction of public buildings are available only for such equiphent
and fixtures as are per-anently attached to the building, 7 Comp. Ge.
474; 9 id. 218, ,aid decisions involve buildings under the oontrol of
the   ea'r      partment and as to which there was a speoific appropria-
,ion for furniture. As there appears to be no speoifiO appropriation
for new furniture in naval buildings, the use of the construction ap-
prTopriation for furniture to make the building usable for the purpose
for which intended may be considered as necessary to the completion
of the project for whioh the appropriation was madeo 22 Comp.    ec.
317; 2 Camp. Gen. 133. The voucher is herewith returned and may be
certified for payment in the absence of other objection.




                                         Cotroller (eeal
                                         of the nited tates.


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