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B-194770 1 (1980-07-15)

handle is hein.gao/gaobadikj0001 and id is 1 raw text is: N%' \O k THE COMPTROLLER GENERAL DECISION ~OF THE UNITED STATES V V ASHINGTON, D. C. 20548 B- 19A77f MATTER OF: Bureau of Alcohol, Tobacco, and Firearms, CObligating Funds for Strip Stamps DIGEST: Regardless of whether Bureau of Alcohol, To- bacco and Firearms (ATF) places order for strip stamps with Bureau of Engraving pur- suant to either 31 U.S.C. § 686 or 26 U.S.C. S 6801, it may obligate annual appropriations at the end of the fiscal year only to the ex- tent stamps are printed, in process or a con- tract has been entered into by the Bureau with a third party to provide the stamps to ATF. 31 U.S.C. § 686-1, 34 Comp. Gen. 708 (1955). However, we would not object to ATF's automat- ically obligating its next fiscal year's appro- priation to cover the remainder of the order based on information provided by the Bureau on the extent to which it has filled the part- icular order as of the close'of the fiscal year. This is in response to a request for an advance decision from Glen A. McDonald, Certifying Officer, Bureau of Alcohol, Tobacco and Firearms (ATF), Department of the Treasury, asking whether ATF may obligate annual appropriations at the end of the fiscal year to the extent that orders placed with the Bureau of Engraving (Bureau) for strip stamps prior to the end of the fiscal year are either printed or in process. Furtheri he asks whether the unfilled portion of the order (that is, not printed or in process) can automatically be charged to the next fiscal year appropriation without an additional order being placed. For the reasons stated below, our answer is yes to both of these questions. Strip stamps which came in various colors and sizes evidence the determination of the Federal excise tax on liquors or indi- cate compliance with Federal laws on containers of distilled spirits. The stamps are attached to the container in such a way that they are broken (thus voiding them) upon opening the con- tainers. INC6C: ,r S2 r'k Ar= T..1 1 r, 1 qQn * 1477 \ \ 1-n -, -

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