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![handle is hein.gao/gaobadndn0001 and id is 1 raw text is:
The Comptroller General
____ of the United States
Washington, D.C. 20548
Decision
Bureau of Alcohol, Tobacco, and Firearms--
Matterof: Augmentation of Appropriations--Replacement of
Autos by Negligent Third Parties
File:
B-226004
Date: July 12, 1988
DIGEST
Even though an agency may have a specific appropriation to
cover the costs of replacing agency vehicles, the acceptance
of in-kind replacement of vehicles damaged beyond repair by
a negligent third party in lieu of cash payment does not
require the agency to make an offsetting transfer of funds
from its current appropriations to the miscellaneous
receipts fund of the Treasury in order to comply with the
requirements of 31 U.S.C. S 3302(b), since the statute only
applies to moneys received for the use of the United States.
22 Comp. Gen. 1133, 1137 (1943) clarified. °
DECISION
In a letter of December 23, 1986, the Chief of Financial
Management of the Bureau of Alcohol, Tobacco, and Firearms
(ATF), requested our decision on whether ATF may legally
accept a replacement vehicle from a negligent third party
who damages an ATF vehicle beyond repair without trans-
ferring an amount equal to the value of the replaced vehicle
from ATF's current appropriations to the miscellaneous
receipts fund of the Treasury. As explained below, we
conclude that ATF is not required to make such a transfer in
order to comply with 31 U.S.C. S 3302(b) since, by its
terms, that section applies only to moneys received for the
use of the government.
BACKGROUND
The ATF appropriation for fiscal year 1987 is available
for necessary expenses of [ATF], including purchase of
three hundred vehicles for police-type use for replacement
only. . . . Pub. L. No. 99-591, 100 Stat. 3341, 3341-310
(1986). ATF is concerned that this provision might be
construed to require it to make an offsetting transfer of
funds from its current appropriations to the miscellaneous
receipts fund if it allows negligent third parties to
replace ATF vehicles damaged beyond repair with equivalent
vehicles. ATF does not think this is required, but seeks
our concurrence.
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