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12481024
Comptroller General
of the United States
Washington, D.C. 20548
Decision
Matter of: Funding for Army Repair Projects
File: B-272191
Date: November 4, 1997
DIGEST
1. The Army was not required to make an election between two appropriation
accounts available for major repair and minor construction projects during fiscal
year 1993, because Congress specifically authorized the use of both accounts for
such projects in section 301 of Public Law 103-35.
2. Section 301 of Public Law 103-35, 107 Stat. 97, 103 (May 31, 1993), authorized the
Army to use its FY 1993 O&M funds in addition to amounts appropriated for real
property maintenance, Defense (RPM,D), fiscal years 1993-94, to carry out major
repair or minor construction projects. In fiscal year 1994, the Army deobligated
amounts charged to the RPM,D appropriation and obligated those amounts to the
expired fiscal year 1993 O&M appropriation. Since those obligations, in fact, were
incurred in fiscal year 1993, did not exceed the unobligated balance of the expired
appropriation, represented a bona fide need of fiscal year 1993, and could have
been charged to O&M at the time they were incurred, and since unobligated
balances in expired accounts remain available for recording ... obligations
properly chargeable to [the FY 93 O&M] account, 31 U.S.C. § 1553(a), we have no
objection to Army's adjustment of the accounts.
DECISION
The Deputy Chief of Staff, Resource Management, Department of the Army, a
certifying officer, requested our opinion regarding the funding for Army real
property maintenance and repair projects in Europe during fiscal year 1993. The
request stemmed from a draft audit report entitled Funding for Army Facility
Maintenance and Repair Projects in Europe (Report), issued by the Inspector
General (IG), Department of Defense, dated February 8, 1996. The IG reported that
after the end of fiscal year 1993, the Army, asserting authority under 31 U.S.C.
§ 1553(a), deobligated about $20.4 million that it had properly charged for fiscal
year 1993 projects to the fiscal year 1993-94 Real Property Maintenance, Defense
(RPM,D) appropriation and obligated this amount against the fiscal year 1993
Operation and Maintenance, Army (O&M) appropriation. By using unobligated
balances of FY 1993 O&M funds to cover amounts originally charged to the two-
year RPM,D funds, the Army freed up RPM,D funds for new obligations. The](ViewImageLocal?handle=hein.gao/gaocrptafqe0001&div=1&collection=&method=preview&ext=.png&size=3)