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B-213141-O.M. 1 (1984-03-29)

handle is hein.gao/gaobadway0001 and id is 1 raw text is: UNT Jfl STATES GOVERNMENT GENFL ACCOUNTING OFFICE Memorandum 29, TO Director, C - Richrd L. Brown P OM: Acting Geeral Cmsel - Har4 R Va Cleve 8UJPCLI Fiscal year to be charged for training of GW eplayees (B-213141-O.M) This is in respomse to inquiries by mmbers of yur staf t onerning the application in specific instances of the advice we set forth in our Beptanrer 23, 1983 memrandm regarding the training of GA evloyees in times of budget uncertainty. We have now been asked whether our answers in the September 23 mmorandum ;fd be any different if an awrcvriatlan for the next fiscal year had already been ected prior to the start of that fiscal year. IbTis was what hapened toward the end of fiscal year 1983. A detemination as to which fiscal year fpprc iatiai shild be charged for training apwwJ near the end of the fiscal year involves the application of the Antleficiency Act, 3j U.S.C. S 1341a[ ad the *tona fide need nule. 31 U.S.C. S 1502(a)% The Antideficiency Act provides, in part, that a Gvernment official may not involve the Government in a otrct or obligation for the payment of m o before an awiropriation i; made unless authorized by law. 31 U.S.C. 5 1341(a)(1)(B)MTt* At requires that a ontracting officer wait until the enacbritnt of an aprqriation by Cotugress bef . obligating any of those appropriated funds. See 42 Cmp. Gen. 272,v276, (1942). This Office has held, oewevr, tSiE if an apcopriation act has been enacted prior to the start of the fiscal year, contracts may be entered into obligating the newly aiopriated funds for needs of the new fiscal year# before the start of that fiscal year, provided no payments are made under those aawacts until the start of the new fiscal year. See 20 O mp. 4. 868,70 (1941). It is advisaile that these contracts e it clear that payments will not be made util the start of the new fiscal year. See, e-g., B-20670,'6ctcter 18, 1941. The bxa fide need rule requires that a fiscal year appropriation be obligated only to meet a legitimate need arising in the fiscal year or years for which the appropriation was made. See 58 COup. Gen. 471,A/4n3 (1979). A contract for training represents a nrnseverable 'entire services contract, because the training mounts to a single w'dertaing, the cost wd scope of hich are deterpinable at th* time the ontract is entered into. See 23 Ow. Gen. 370 1943). Therefore, each training cotract mst be-arged to a single fiscal year, as indicated below, despite the fact that performance of '-, contract may extend over two fiscal years. See 59 Omp. Gen. 386,7 87 (1980), (t -advance payment'

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