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B-302760 1 (2004-05-17)

handle is hein.gao/gaocrptapqn0001 and id is 1 raw text is: SGAO Accountability* Integrity Reliability United States General Accounting Office Washington, DC 20548 B-302760 May 17, 2004 The Honorable Jack Kingston Chairman, Subcommittee on Legislative Branch Committee on Appropriations House of Representatives Subject: Transfer of Fiscal Year 2003 Funds from the Library of Congress to the Office of the Architect of the Capitol Dear Mr. Chairman: This responds to your request for our legal opinion regarding a transfer of fiscal year 2003 funds from the Library of Congress (Library) to the Office of the Architect of the Capitol (Architect). Specifically, you ask for our opinion on the propriety of a September 30, 2003, transfer of $500,000 from the Library's Salaries and Expenses appropriation to the Architect's Library Buildings and Grounds appropriation for the purpose of redesigning and renovating a loading dock at the Library's Madison Building. The Library's appropriation is a 1-year appropriation; the Architect's appropriation includes 1-year, 3-year and no-year funds. You ask whether this transfer has resulted in extending the obligational availability of the Library's 1-year appropriation, and whether the funds were properly obligated for a bona fide need of the fiscal year for which they were appropriated. As we explain below, the transfer of funds from the Library to the Architect did not extend the obligational availability of the Library's appropriation. Under the Library's transfer authority, 2 U.S.C. § 141(c), transferred Library funds were only available for the bona fide needs of fiscal year 2003. The Library had a bona fide need to renovate the Madison Building loading dock in September 2003 when it entered into an interagency agreement with the Architect. In signing the interagency agreement, the Library incurred an obligation for $500,000. Accordingly, that amount is available to liquidate the obligation in future fiscal years to cover costs incurred by the Architect in accordance with the terms of the interagency agreement. Consistent with our customary practice when rendering opinions, upon receipt of your request, we sent letters to the General Counsels of both the Library and the Architect to establish a record on the matter you put before us. Letters from Thomas H. Armstrong, Assistant General Counsel, General Accounting Office, to Charles Tyler, General Counsel, Office of the Architect of the Capitol, and to Elizabeth Pugh, General Counsel, Library of Congress, April 8, 2004. We requested

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