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B-202222 1 (1983-08-02)

handle is hein.gao/gaobadlfz0001 and id is 1 raw text is: TECOMPTROLLER GENERAL ECIION OF THE UNITED STATES WASHINGTON. 0.C. 20548 FILE: B-202222 DATE: August 2, 1983 MATTER OF: Department of the Interior--Fiscal Year Appropriations Chargeable for Contract Modifications DIGEST: 1. Affirms decision of December 31, 1981, 61 Comp. Gen. 184, that the Department of the Interior's fiscal year 1981 appropriation should be charged for the costs of modifications to a contract be- tween the Youth Conservation Corps and the Chico Unified School District, Chico, California be- cause bona fide need for severable services to be performed in next fiscal year did not exist when contract modifications were executed in September 1980. The fact that authorizing statute provided for expenditure of funds for 2 fiscal years does not exempt agency from re- quirements of 31 U.S.C. 9 1502. 2. Affirms decision of December 31, 1981, 61 Comp. Gen. 184, that the Antideficiency Act, 31 U.S.C. 9 1341 was violated because no fiscal year 1980 funds were available at time obligation was in- curred for severable services to be performed in fiscal year 1981. 3. Fact that fiscal year 1980 Department of the Interior appropriation act restricted availability of funds for obligation to same fiscal year but did not mention availability of funds for expendi- ture purposes has no bearing on result. Funds are always available to liquidate valid obliga- tions beyond fiscal year in which obligations were incurred, pursuant to 31 U.S.C. § 1553(a). Failure to mention this in appropriation act is immaterial. In instant case, however, no valid obligation of fiscal year 1980 funds took place. In a letter dated April 8, 1982, the Deputy Assistant Secretary for Policy, Budget and Administration of the Department 0O ,6 )I '

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