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B-179708-O.M. 1 (1974-10-02)

handle is hein.gao/gaobadwbg0001 and id is 1 raw text is: DIGEST - NO CIRCULATIO 2 UNITED STATES GOVERNMENT Memorandum OCT 2 1974 TO General Counsel 4. FROM : Director, FGMS Division - 4D.. Scantlebury 4+ SUBJECT: Request for an Opinion on the Legality of Crediting Reimbursements to the Appropriation Year Collected and on Other Matters Related to Congressman Mahon's Request of May 31, 1974 (B-179708) Reference is made to Mr. Kensky's letter of July 23, 1974, which transmitted a request from the Chairman of the House Appro- priations Committee asking that you rule on the legality of applying collected reimbursements to the current appropriation:. On August 19, 1974, members of my staff met with Mr. Henry Wray of your office to discuss this request in more detail. In accordance with the agreements reached during this meeting, we are requesting legal opinions on the following additional issues relating to the Chairman's request: 1. Deobligation and Write Off of Obligations and Receivables. The balance of the Navy's Operation and Maintenance M account con- sists only of unpaid obligations and accounts receivable from the current lapsing appropriation account, together with the total of unpaid obligations applicable to foreign national employees. The policy of recording only the current lapsing year obligation and receivable amounts in the M account will also be applied to the RDT&E and Procurement appropriations which are lapsing for the first time during fiscal years 1974 and 1975, respectively. All lapsed unpaid obligations and receivables, other than the aforementioned, were or will be deobligated or written off by the Navy. If an amount deobligated is subsequently paid, the Navy makes a simultane- ous obligation and expenditure. When receivables which were previously written off are collected, a simultaneous earning and receipt are recorded. We also found that the Any writes off all accounts immediately after lapsing. Subsequent collections are treated as a reduction of M account disbursements.

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