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B-271304 1 (1996-03-19)

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B-271304


March 19, 1996


DIGESTS


1. Even though the operations of the District of Columbia have been financed by a series
of continuing resolutions, the District's quarterly payments to the Police Officers and Fire
Fighters Retirement Fund, the Teachers Retirement Fund, and the Judges Retirement
Fund were due as required by section 144(b)(2) of the District of Columbia Retirement
Reform Act, as amended, D.C. Code Ann. § 1 -724(b)(2) (1981 ed., 1992 replacement
volume). The District received the requisite appropriation since the continuing
resolutions (1) appropriate the full annual amount for the entire fiscal year regardless of
its period of duration, (2) are available to the extent and in the manner which would be
provided by the pertinent appropriation act that has yet to be enacted (unless otherwise
provided in the continuing resolution, and (3) did not contain any language that relieves
the District of its duty to make the contributions.

2. Even though the operations of the District of Columbia have been financed by a series
of continuing resolutions, the District is liable to pay one quarter of the amount that the
District of Columbia Retirement Board certified as being due by the District to the Police
Officers and Fire Fighters Retirement Fund, the Teachers Retirement Fund and the Judges
Retirement Fund for fiscal year 1996 under section 142(a)(4)(B) and (c) of the District of
Columbia Retirement Reform Act, as amended, D.C. Code § 1-722(a)(4)(B) and (c) (1981
ed., 1992 replacement volume). The continuing resolutions have appropriated funds that
are available for such purpose without limitation, and did not alter the amount the
District was required to pay quarterly.

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