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B-317636 1 (2009-04-21)

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       Accountability * Integrity * Reliability
United States Government Accountability Office
Washington, DC 20548


         B-317636

         April 21, 2009

         The Honorable  Joseph I. Lieberman
         Chairman, Committee  on
         Homeland   Security and Governmental Affairs
         United States Senate

         The Honorable  Susan M. Collins
         Ranking Minority Member,  Committee  on
         Homeland   Security and Governmental Affairs
         United States Senate

         Subject: Severable Services Contracts

         This responds to your request for our legal opinion on whether 10 U.S.C. § 2410a and
         41 U.S.C. § 2531restrict a federal agency using multiple year or no-year
         appropriations to contracts for periods of performance no longer than 1 year. Both of
         these provisions permit agencies to enter into severable services contracts that cross
         fiscal years for up to 1 year and obligate the appropriations current at the time the
         agencies enter into the contract. In our opinion, these statutory provisions do not
         restrict to 1 year the contract periods of severable services contracts funded by no-
         year appropriations or by multiple year appropriations.

         BACKGROUND

         The two statutes at issue in this opinion authorize agencies to enter into severable
         services contracts that begin in one fiscal year and end no more than 12 months later,
         in the next fiscal year. The first, 10 U.S.C. § 2410a (hereafter section 2410a) applies to
         severable services contracts entered into by the Departments of Defense and
         Homeland  Security, and the Coast Guard in certain circumstances. Section 2410a
         originated as a permanent provision in the General Provisions section of the 1986
         Department  of Defense Appropriations Act. Pub. L. No. 99-190, § 8005, 99 Stat. 1185,

         'Our general practice when issuing opinions is to obtain the views of the relevant
         agency to establish a factual record and the agency's legal position on the subject
         of the request. GAO, Procedures and Practices for Legal Decisions and Opinions,
         GAO-06-1064SP  (Washington, D.C.: Sept. 2006), available at
         www.gao.gov/legal/resources.html. In this case, we did not solicit any agency's views
         because the request involves the interpretation of two statutory provisions that have
         general applicability, not particular applicability or relevance to any one agency.

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