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B-274855 1 (1997-01-23)

handle is hein.gao/gaocrptafru0001 and id is 1 raw text is: oComptroller General of the United States Washington, D.C. 20548 Decision Matter of: Advisory Commission on Intergovernmental Relations: Use and Final Disposition of State Government Contributions File: B-274855 Date: January 23, 1997 DIGEST 1. The United States Advisory Commission on Intergovernmental Relations (ACIR) has statutory authority to receive and expend contributions for carrying out its purposes. State contributions to generally support ACIR's authorized activities are unrestricted gifts. As unrestricted gifts, they are available for all ACIR activities authorized by Congress at the time of ACIR's expenditure and are not limited to the specific activities authorized by Congress, or contemplated by ACIR or the states at the time the contributions were made. 2. Effective October 1, 1996, ACIR's only statutorily authorized activity is to perform research under a contract as provided by the National Gambling Impact Study Commission Act. From October 1, 1996, until such time as ACIR receives the research contract, ACIR may use the unconditional state government contributions for the limited purpose of supporting activities preparatory to receiving the c o ntrac t. 3. When unrestricted gifts are made to an agency of the United States, such gifts are in the final analysis for the benefit of the United States. After ACIR completes its activities under the National Gambling Impact Study Commission Act, it will terminate under current law. When ACIR terminates, it must deposit unexpended state contributions into the Treasury as miscellaneous receipts. DECISION The United States Advisory Commission on Intergovernmental Relations (ACIR) requests an advance decision on the use and final disposition of the unexpended balance of state government contributions. Specifically, ACIR asks whether it may use the unexpended state government contributions from October 1, 1996, when its authority to carry out the purposes stated in its authorizing legislation ceased, until it begins performing new duties under the National Gambling Impact Study Commission Act. ACIR furthers asks what the proper disposition is of any unexpended state government contributions remaining when it terminates. For the 1031123

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