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B-197059 1 (1980-02-05)

handle is hein.gao/gaobabjre0001 and id is 1 raw text is: 

                                                       I-770
                  COMPTROLLER GENERAL OF THE UNITED STATES
                             WASHINGTON, D.C. 20548


B-197059
                                            FEB   5 1980


The Honorable James M. Hanley
Chairman, Committee on Post Office
  and Civil Service
House of Representatives

Dear Mr. Chairman:

     You have requested our   z      H.R. 5704  a bill to amend titles 5
and 37 of the United States Code to provide ahority to continue the
pay of Federal employees and military personnel during periods in which
the enactment of appropriations is delayed. The purpose of this bill is
to assure that Federal civilian and military personnel continue to receive
their pay at the start of a new fiscal year, whether or not the Congress
has enacted regular appropriation acts or continuing resolutions provid-
ing funds for the pay.

     The proposed legislation, if enacted, would constitute a permanent
indefinite appropriation of whatever amount of funds is necessary for
Federal employees' pay when other appropriations for this pay have not
been enacted. The legislation would make these funds available auto-
matically without any further action by the Congress.

                            TERMINOLOGY

     We have several comments on the proposed legislation. First, although
clearly defined in the bill, we suggest that use of the term lapsed appro-
priations be eliminated from the bill and replaced with the term expired
appropriations. The term lapsed appropriation is no longer used in
Government accounting. Current usage among the agencies favors the term
expired appropriation. This term is used in the 1976 edition   of._Q
Circular A-14. Moreover, the current version of the GAO booklet Terms
sed in the Budgetary Process, does not include the term lapsed appro-
priation.

                              COVERAGE

     As drafted, paragraph (a) in sections 2 and 3 of the bill would limit
continuation of pay to employees or members who remained in the same posi-
tion or duty assignment after the expiration of appropriations as they were
in before the expiration. This language fulfills the apparent intent of
the drafters of the bill to continue the status quo until regular appro-
priations are enacted.

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