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![handle is hein.gao/gaobadwbi0001 and id is 1 raw text is:
13-1/7q 70g . 80Y
JUL 2 11975
Director, FGMS Division
General Counsel - Paul G. Iembling
Pau 1, G. embli
Legality of crediting rei*urgewents to appropriations
current at the time of collection. B-179708-O.M.
This responds to Mr. Rensky's rmorandum of July 23, 1974, transmitting
a copy of a 'May 31, 1974, letter from the Chairman of the 1.ouse Cmnittee
on Appropriations which requests a ruling on the legality of crediting
collected reimbursements to the appropriation account current at the time
of collection. Mr. Kenskly' memoranduz also transmitted a copy of a
Hay 1974 report by the Surveys and Invsstigations Staff of the house Appro-
priations Committee on the management of IV4 and 'Surplus Fund accounts
in the Federal Government, which provides background concerning the
Chairman' s request.
The staff report, at pages 36-48, discusses several areas concerning
the treatment of reimbursements, with particular reference to the prac-
tices of the Departmnt of Defense (DOD). The report, at pages 41-47,
addresses DOD's practico of exercising &i option to credit reiUmursements
either to tha appropriatioti ahvich earned' thea or to the appropriation
current at tbh time. of collection. The reporr points out the potential
for augnentatione as a result of this option approach, as well as some
potential for avoiding what ni)1ht oherwise be violations of the Anti-
deficiency &ct, 31 U.S.C. 5 665(a)V((1 O).
Au October 13, 1972, mmorandum from the Assistant Comtroller of
the Army Department to the Army Audit Agency explains the option approach
as follows:
:The provision [DOD Instruction] in question permits earned
but uncollected reirbursementa to be credited either to the
year in which earned or to the year in which collected. The
basis for crediting earned reinburseanents to the year in which
the services were performed or the supplies furnished is Sec-
tion 601 of the EconoWy Act (31 USC 686). Subparagraph (b)
of that statute provides that maounts paid in reimbursevent
will be credited to the appropriation or fund against ehich
ivh
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