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B-179708-O.M. 1 (1975-12-01)

handle is hein.gao/gaobadwbj0001 and id is 1 raw text is: 



UNITED STATES


GOVERNMENT                GENERAL ACCOUNTING OFFICE'
  4 171,P/                                           - -.   3


DEC 11975


3- M     7ct-O-r .
TO     : Director, FGMS


                          Fag: G. Dembling
FROM : General Counsel - Paul G. Dembling



SUBJECT: Legality of crediting reimbursements to appropriations current
        at the time of collection. B-179708-O.M.

     This responds to David Lowe's memorandum of September 17, 1975,
wherein he refers to the request of Chairman Mahon of the House Com-
mittee on Appropriations on the legality of DOD's practices regarding
the crediting of collected reimbursements to the appropriation
accounts current at the time of collection. Our previous memorandum
on this matter, B-179708-1O,.,;July 2, 1975, was dtt      al a i y
to a review ot' reimursements under 22 U.S.C. §§ 2YO5722Ut ,iand   0,__
and 31 U.S.C. § 686.00Mr. Lowe requested that we also discuss other
statutory provisions which govern reimbursements for particular trans-
actions, especially those involving foreign military sales and foreign
military assistance, which account for billions of dollars in reimburse-
ments to the military services annually.

     In addition, iVk Lowe requested us to suggest any amending statutory
language needed to require that reimbursements from foreign military sales
and assistance transactions be credited to the appropriation of the year
in which the reimbursements are earned.

     Finally, Mr. Lowe requests that we propose language to amend
10 U.S.C. § 2210(a)%o require crediting of reimbursements in all trans-
actions thereunder to the appropriation which earned such reimbursement,
and provide proposed amending language which would apply the same require-
ment to all DOD reimbursable transactions.

     IM understand that our opinion is to be annexed as an addendum to
an audit report being prepared in your division for Chairman Mahon, The
following Attachment, which incorporates much of our earlier reply,
dated July 21, 1975, represents our expanded views on this matter.

A tt achmeat


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087773

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