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![handle is hein.gao/gaobadwbh0001 and id is 1 raw text is: DIGEST-A-.kY -y
STATES GOVERNNMENT GENERAL ACCOUNTING OFFICE
Mel morandu m..
n O 9 ior Dens July 20, 1983
)3 Director, Defense Budget Task Force -Werner Grosshans
*iLrftv 4L 4j
Acting General Counsel - Harry/R. Van Cleve
Do not aoke ava.jL.le to publie readio.
Liquidating Current Year Liabilities Wi fund.
Credits From-Prior-Years--Activities--B-209650-O.M.
You have asked for our.opinion on whether the Department
of the Navy can use credits resulting from overcharges in
prior years to pay for current fiscal year operating ex-
penses. We conclude that such use of the credits is not
permissible.
.I-According to the facts you -have described, the public
rks department at Oceana Naval Air Station, Virginia Beach,
r.'inia, overpaid its electric utility bills to the Virginia
dfctric and Power Company (VEPCO) from the period October
78'through October 1981. The overpayments total
422,618.73.' Broken down by fiscal year, they consist of
$147,572.34 overpaid in fiscal. year 1979; $131,118.00 in fis-
cal year 1980;$P, 3,234.25, inj fscal year 1981; and $694.14 in-
fiscal year 1982, 1 t__ e V
choice of whether o ed h - n6r-a . . of o .......
refund in the for-_m~i_-. k h~i~~&L VPQt-hT~~
ury. The Navy.. cho 011- f(ir te &tdtal t tO -
began using.on Decembr 1981. ...
As a general rule, collections by Federal agencies from
Whatever source must be deposite- into the Treasury as miscel-
aneous receipts under 31 U.S.C.§ 3302 (formerly S 484).
,Rowever, collections which represent repayments to appropria-
tions, either reimbursements or funds, are treated differ-
ently. Refunds are defined in 7VAO Policy and Procedures
hManual S 13.2(2), as follows:
(2) Refunds. Refunds are repayments for
excess payments and are i:o be credited to the
* appropriation or fund accounts from which the
excess payments were made. Unlike reimburse-
ments, refunds must. -be directly ;related .to- pre-- .
Viously recorded expenditu resand ---&rIe-ductions
of. such expenditures..
th sectfont.3.3 of the Pofl[cy and Probedures Manual states
[r]epayments are properly for credit to the appropria-
accounts originally charied or to the successor
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