General Government Matters: Appropriations And Miscellaneou~ Digests Of lJnpublished Decisions Of The Comptroller General Of The United States­OGC/Index Digest Section Volume XXV Number 2

GAO United States General Accounting Office April-September 1982

UNITED STATES GENERAL ACCOUNTING OFFICE

CHARLES A. BOWSHER

Comptroller General of the United States

VACANT

Deputy Comptroller General of the United States

HARRY R. VAN CLEVE

Acting General Counsel

VOLUME XXV

April through September 1982

Contents

Table of Decisions

Digests

Index

Compiled in the Index-Digest Section

Office of the General Counsel

No. 2

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TABLE OF DECISIONS

April through September 1982

Page B-164613 June 17 • ..• 4 B-177610 July 23 .•. • 6 B-193673, et al. -- Sept. 23 •••• 11 B-198451.2 Sept. 15 •.•• 10 B-200170 Sept. 24 •••• 11 B-200402 Apr. 13 • ••• 1 B-202039 May 7 • ... 2 B-202597 May 10 • ••• 2 B-203624 July 7 . .•. 5 B-203681 Sept. 27 .•.• 12 B-204073 Sept. 7 • ••. 9

. B-204156 Sept • 13 •••. 10 B-204326 July 26 • .•• 6 B-204874 July 28 •••• 7 B-205292 June 2 • ••• 3 B-205426 Sept. 16 .••• 11 B-205587 June 1 • .•• 3 B-205851 June 17 •• .• 5 B-205868 June 14 • ••. 3 B-205901 May 19 . ••. 2 B-205984 June 15 • ••. 4 B-205985 July 12 • ••• 5 B-206173(1) Aug. 3 . ... 8 B-206173 ( 2) Aug. 3 • ••• 8 B-206244 June 8 • ••. 3 B-206245 Apr. 26 ••. • 1 B-206516 Apr. 1 • •.• 1 B-206591 Apr. 27 .••• 1 B-206625 July 26 • ••• 7 B-206745 Aug. 9 • ••• 8 B-206820 Sept. 9 •••. 10 B-207059 July 1 • .•• 5 B-207062 July 20 •.•• 6 B-207792 Aug. 24 •••• 9 B-208022 Aug. 31 . ••. 9 B-208583 Sept. 27 •••. 13 B-208705 Sept. 14 •••• 10

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ApriZ through September 1982

B-206516 Apr. 1, 1982 ACCOUNTABLE OFFICERS--RELIEF--REQUIREMENTS FOR GRANTING

Agency determination that shortage in cashier's fund did not result from theft or fraud, but instead was attributable to cashier's failure to record cash dis­bursements, is not sufficient to permit GAO to grant relief. Under 31 U.S.C. 82a-l (1976) GAO may relieve accountable officer of liability only when agency de­termines that loss was not caused by fault or negli­gence of officer.

B-200402 Apr. 13, 1982 FUNDS--FOREIGN--SOUTH VIETNAMESE PIASTRES--CONTRACT PAYABLE IN PIASTRES--STATUS

B-200402, November 6, 1981, affirmed since claimant has not presented additional evidence showing why he should be awarded more than $5,000.

B-206245 Apr. 26, 1982 TRAVEL EXPENSES--ADVANCES--ACCOUNTABILITY

Govt. employee may not be relieved of liability for tra­vel advance funds destroyed in fire. Travel advance is in nature of loan. Funds become personal funds of em­ployee rather than Govt. funds. Thus relief may not be granted under 31 U.S.C. 82a-l which only permits re­lief of accountable officers for physical loss of-Govern­ment funds.

B-206591 Apr. 2?, 1982 ACCOUNTABLE OFFICERS--EMBEZZLEMENT, LOSS, ETC.--STATUTES OF LIMITATION--DATE OF ACCRUAL

GAO cannot consider request for relief of 10 Internal Revenue Service certifying officers for losses discovered in October 1973 due to embezzlement by IRS employee. Under 31 U.S.C. 82i (1976), GAO's authority to settle

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accounts of accountable officers is limited to 3-year period, which begins to run as of date of receipt of substantially complete accounts by GAO or agency in question.

B-202039 May 7, 1982 AWARDS--SUGGESTIONS, ETC.--DELAY OF AWARD--ADJUSTMENTS-­PROPRIETY

Although Army became connnitted to compensate suggesters when Army implemented cost-saving suggestion, suggesters are not entitled to interest from date their suggestion was implemented.

B-202597 May 10, 1982 ACCOUNTABLE OFFICERS--ACCOUNTS--IRREGULARITIES, ETC.-­ADMINISTRATIVE AUTHORITY TO RESOLVE

GAO has no authority to consider request for relief of accountable officer under 31 U.S.C. 82a-l, unless and until agency determines that loss or deficiency occurred while such officer or agent was acting in discharge of his official duty and that such loss or deficiency occurred without fault or negligence on part of such officer or agent. In absence of such determinations, GAO cannot grant requested relief and agency involved has responsibility to initiate collection action against accountable officer in accordance with Federal Claims Collection Act of 1966, 31 U.S.C. 951-953 (1976), and implementing joint regulations issued by Attorney General and Comptroller General, 4 C.F.R. Parts 101-105 (1981) •

B-205901 May 19, 1982 JUSTICE DEPARTMENT--FEDERAL BUREAU OF INVESTIGATION-­INVESTIGATIONS--PROCEEDS FROM INVESTIGATION--NOT RECEIPTS PAYABLE TO TREASURY

Where railroad furnishes diesel fuel to FBI to assist undercover investigation, with understanding that fuel or proceeds from its sale will be returned, proceeds from sale of fuel are not received for use of U.S. under 31 U.S.C. 484 (1976), and thus may be returned to railroad.

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B-205587 June 1, 1982 STATUTES OF LIMITATION--ACCOUNTABLE OFFICERS-­IRREGULARITIES IN ACCOUNTS

Accountable officer's account is deemed settled 3 years after date of receipt by agency of substantially com­plete accounts or, where accounts are retained at site, 3 years after end of period covered by account. Conse­quently, relief request, where improper payment was dis­covered in 1976, may not now be considered by GAO.

B-205292 June 2, 1982 ENTERTAINMENT--APPROPRIATION AVAILABILITY--PUBLIC OBSERVANCES--FIREWORKS DISPLAY

Navy base desires to use appropriated funds to pay for fireworks display provided for public celebration of Independence Day. Fireworks constitute "entertain­ment" and thus may not be paid for from appropriated funds. Further, while fireworks display may be useful in establishing good relations with surrounding com­munity, it is not necessary expense which can be charged to appropriated funds.

B-206244 June 8, 1982 APPROPRIATIONS--INTERIOR DEPARTMENT--AVAILABILITY--GRANTS-­PREPARATIONS EXPENSES--GRANT APPLICATION WITHDRAWN

Department of Interior does not have authority to pay claim for costs incurred by state in anticipation of Youth Conservation Corps grant that was never made because State withdrew its grant application. Since no grant was ever made and none of statutory objec­tives for which funds are appropriated for YCC grant program were achieved, Department may not reimburse State for expenses involved.

B-205868 June 14, 1982 VETERANS ADMINISTRATION--CENTRALIZED ACCOUNTING LOCAL MANAGEMENT SYSTEM--ACCELERATED PAYMENT PROCEDURE--INTERNAL CONTROL ADEQUACY

If Veterans Administration wishes to institute pro­cedure whereby VA Centralized Payment Center may pay

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invoices which have been forwarded from initiating facility without proper administrative certifications, proper alternate control procedures must be implemented in its full Centralized Accounting Local Management system. Recommended control procedures include limi­tations on type of contractor and number of dollars involved, testing of procedures before agency-wide implementation, and periodic review of system.

B-205984 June 15, 1982 CLAIMS--REPORTING TO CONGRESS--MERITORIOUS CLAIMS ACT

Claim is to be reported to Congress under Meritorious Claims Act, 31 U.S.C. 236, since seizure and occupation of U.S. Embassy and resulting loss of proceeds from Embassy's sale of School's vehicles, was extraordinary circumstance calling for equitable consideration.

STATE DEPARTMENT--EMBASSIES--AGENTS FOR AMERICAN INSTITUTIONS--LIABILITY FOR LOSS

State Department cannot pay Tehran American School $13,333.94 due from sale of School motor vehicles arranged by U.S. Embassy in Tehran, Iran, since Embassy as agent did not breach any duty owed to School. Pro­ceeds from sale were lost as a result of seizure of U.S. Embassy--an uncontrollable event. Moreover, Embassy acted properly in commingling proceeds of sale with other receipts in Embassy safe.

B-164613 June 17, 1982 OIL AND GAS--LEASES--OIL SHALE LEASES--REVENUE SHARING FORMULA--STATE SHARE--IMPOUNDED REVENUES

State of Utah is entitled to 37-1/2 percent of judicially impounded revenues from two 1974 oil shale leases plus 37-1/2 percent share of accumulated interest during peri­od of litigation when its share of lease revenues was un­available to State~ Utah's right to 37-1/2 percent of funds vested at time funds were impounded and was not affected by subsequent legislative changes of distribution formula which have prospective effect only.

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B-205851 June 17_, 1982 VETERANS ADMINISTRATION-VOUCHER PAYMENT SYSTEM-­MODIFICATION--PROPOSAL--NO STATUTORY BASIS

Veterans Administration requests approval of modified voucher payment system whereby all freight charges or price discrepancies between purchase order and invoice amount of under $30 that are not covered by contract will be paid at the invoiced amount without further inquiry. GAO cannot approve proposal since it is without statutory basis.

B-207059 JuZy 1, 1982 ACCOUNTABLE OFFICERS--PHYSICAL LOSSES, ETC. OF FUNDS, VOUCHERS, ETC.--CASHIERS, ETC.--RELIEF GRANTED

Cashier for U.S. Embassy in N'djamena, Chad is relieved of liability for loss of funds stolen from evacuated embassy during Chadian civil war. Agency determined that loss was in no way attributable to fault or negligence of cashier, and record supports this finding.

B-203624 July 7, 1982 STATUTES OF LIMITATION--CLAIMS--DATE OF ACCRUAL

Claims for reimbursement of costs to Federal Republic of Germany of compulsory insurance premiums for 1967-1971, received by GAO in 1979, are not barred by 6-year statute of limitations since claim did not accrue until conclu­sion of negotiations to fix obligation, as required under agreements between parties. This occurred in 1977 well within 6-year statutory period for submission of claims.

B-205985 July 12, 1982 ACCOUNTABLE OFFICERS--PliYSICAL LOSSES_, ETC. OF FUNDS, VOUCHERS, ETC.--CASHIERS, ETC.--HELIEF GRANTED

Accountable officer will be relieved of liability for loss where her negligence was not proximate cause of loss. Where persons other than cashier had access to both safe combination and duplicate key t~ cash pox, cashier's negligent failure to lock cash bo~ before

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locking it tn safe was not proximate cause of loss. Cashier ~s accordtngly relieved of liapility for loss.

B-207062 July 20~ 1982 ACCOUNTABLE OFFICERS--REDIEF--ADMINISTRATIVE DETERMINATION--ABSENT

GAO cannot grant relief under 31 U.S.C. 82a-1 for physical loss of accountable officer due to robbery in office parking lot where 1) agency has failed to make statu-tory determinations required by section 82a-l, and 2) record does not contain sufficient information for us to determine whether officer's actions, by not secur-ing funds he had collected and by returning to the parking lot at 8:30 p.m., four hours after he had first arrived, were proximate cause 0f loss.

B-177610 July 233 1982 FEDERAL CREDIT UNIONS--SERVICES FURNISHED BY GOVERNMENT-­LIMITATIONS

Decisions in 61 Comp. Gen. 653 (B-177610, Aug. 17, 1981); 58 Comp. Gen. 610 (1979); and B-164310, Aug. 28, 1968, concerning services that Federal agencies may provide to Federal credit unions under section 124 of Federal Credit Union Act, 12 U.S.C. 1770, are affirmed. Both language of sec. 124 and its legislative history show that services authorized only are those that normally would accompany the allotted space. Such special ser­vices as security alarms and telephones may not be provided by agencies either at no charge or on reim­bursable basis, although we have no objection if cre-dit unions can save money by tying in their lines with those of host agencies provided that credit unions are billed directly; feasibility of that alternative should be explored with telephone company.

B-204326 July 26 3 1982 VOLUNTARY SERVICES--PROHIBITION AGAINST ACCEPTING-­EXCEPTIONS-- "GRATUITOUS" SERVICES

Under advance written agreement that there will be no cost to Govt., Army may accept services offered by

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American Association of Retired Persons/National Retired Teachers Assoc'iation. Such gratuitous service is not prohibited by 31 U.S.C. 665(b), which forbids acceptance of voluntary service by U.S.

B-206625 July 26, 1982 ADVERTI8INQ--.NEWSPAPERS, MAGAZINES, ETC.- AUTHORIZATION REQUIREMENT--DELEGATION OF AUTHORITY

Payment to three newspapers who advertised for Army is not precluded by provisions of 44 U.S.C. 3702 where blanket authority to approve advertisements has been delegated in writing by Commanding General of Army to all his installation commanders and verbal approval in advance of procurement had been given by appropriate official. Under these facts and circumstances, purposes of statute have been met.

B-204874 July 28, 1982 INTERIOR DEPARTMENT--BUREAU OF LAND MANAGEMENT--COLLECTIONS FOR COAL TRESPASSES TO FEDERAL LANDS--EXCESS FUNDS-­DISPOSITION

Funds collected by Bureau of Land Management as re­sult of coal trespasses on Federal lands, pursuant to section 305(a) of the Federal Land Policy and Management Act, 43 U.S.C. 1735(a) (1976), may be used only to repair property damage, actual or potential, to specific lands involved in trespass. If any funds remain after making such repairs, Secre­tary of Interior has discretion to refund excess amounts to party from whom they were collected. Dept. of Interior's conclusion that funds in excess of those needed to repair property for which they were col­lected may be used to rehabilitate other public lands is inconsistent with express language of section 305. Where refund of excess collections would be inappro­priate or undesirable, such funds must be deposited into general fund of Treasury as miscellaneous re­ceipts.

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B-2061?3(1} Aug. 3~ 1982 GENERAL ACCOUNTING OFFICE--DECISIONS--RECONSIDERATION-­NEW CONTENTIONS--DECISION AFFIRMED

Affinns decision of February 23, 1982, B-206173, 61 Comp. Gen. ~~-' that two receptions held at Custis Lee Mansion, also known as Arlington House, during 1981 Christmas season, hosted by Secretary of Interior and his wife, were social, rather than official, in nature. Therefore, neither funds appropriated to Dept. of Interior for salaries and expenses nor funds donated to Cooperating Association Fund of National Park Ser­vice for purpose of furthering mission of Park Service may be used to pay for these events. Secretary's official reception and representation fund may be used to extent sufficient funds are available for expenses of one event hosted jointly by Secretary and his wife and attended by Govt. officials, among others, but not for breakfast hosted by Secretary's wife exclusively for other wives. Park Service officials who certified im­proper payments are personally liable to restore funds concerned, but agency should proceed to seek reimburse­ment from Secretary and his wife, pursuant to the Claims Collection Act, 31 U.S.C. 951 et~·

B-2061?3(2) Aug. 3~ 1982 APPROPRIATIONS--DEFICIENCIES--ANTI-DEFICIENCY ACT-­VIOLATIONS--STATUTORY RESTRICTIONS--VIOLATION

Dept. of Interior obligated funds from its Cooperating Association Fund--trust fund comprised entirely of donations--prior to receipt of donations sufficient to liquidate these obligations. As trust funds, such as Cooperating Association Fund, are subject to Antide­ficiency Act, see OMB Circular A-34, sections 11.2 and 21.1, this practice violated Antideficiency Act which precludes incurring of obligations in excess of avail­able funds.

B-206?45 Aug. 9~ 1982 ACCOUNTABLE OFFICERS--PHYSICAL LOSSES~ ETC. OF FUNDS~ VOUCHERS~ ETC.~-CASHIERS~ ETC.--PRESUMPTION OF NEGLIGENCE

Disappearance of imprest fund cash box from safe with­out explanation gives rise to presumption of negligence

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on part of accountable officer. Presumption may be re­butted by evidence that action or inaction on part of accountable officer was not proximate cause of the loss. In absence of such evidence, relief is denied.

B-207792 Aug. 243 1982 APPROPRIATIONS--FISCAL YEAR--AVAILABILITY BEYOND--CURRENT FISCAL YEAR OBLIGATION

Funds appropriated to Railroad Retirement Board for administrative expenses of labor protection program are available only for fiscal year 1982, despite fact that funds for program itself are available until ex­pended. Section 309 of 1982 appropriation act for Dept. of Transportation provides that funds are available only during fiscal year 1982 unless appropriation specifi­cally states otherwise. As clause appropriating admin­istrative funds contains no special language to contrary, and administration appropriation clearly is separate and distinct from labor protection program appropriation, funds in question are available only for fiscal year 1982.

B-208022 Aug. 31 3 1982 ACCOUNTABLE OFFICERS--:-PHYSICAL LOSSES3 ETC. OF FUNDS3

VOUCHERS3 ETC.--DELEGATION OF RELIEF AUTHORITY

Request for relief of imprest fund cashier for shortage of $371.46 is forwarded. to head of agency for administra­tive resolution. GAO has delegated to agencies authority to resolve irregularities in accounts of accountable of­ficers involving losses not exceeding $500.

B-204073 Sept. 73 1982 VOLUNTARY SERVICES--PERSONAL FUNDS FOR UNAUTHORIZED OBLIGATIONS--REIMBURSEMENT APPROVED

Where claimant, on authorization of official of Naval Education and rraining Center and with his own funds, purchased computer software for benefit of Navy, re­imbursement is allowed since under circumstances of case it would be unfair for Government to retain bene­fits without payment.

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B-206820 Sept. 9, 1982 ACCOUNTABLE OFFICERS--RELIEF--NEGLIGENCE--WHAT CONSTITUTES

Relief denied under 31 U.S.C. 82a-l, to driver-messenger employed at Department of State, for loss of funds in amount of $1,160.73. Messenger had handed over funds to another employee, requesting that he pay some bills for him. He failed to count money or to obtain receipt for transfer of funds. He did not effectively transfer custody to other employee. Such conduct was negligent and, in light of unexplained loss that occurred over that weekend, was proximate cause of the loss.

B-204156 Sept. 13, 1982 ATTORNEYS--FEES--AGENCY AUTHORITY TO AWARD--CIVIL RIGHTS ACT COMPLAINTS

Federal agency has discretion under Rehabilitation Act of 1973, as amended, to award attorney fees to com­plainant who prevails at administrative level.

B-208705 Sept. 14, 1982 APPROPRIATIONS--NO YEAR--NATIONAL RAILROAD PASSENGER CORPORATION GRANT

Provision in fiscal year 1982 appropriations act for Department of Transportation and related agencies required National Railroad Passenger Corporation (Amtrak) to continue a specific rail line. In absence of words of futurity, and because provision was related to subject matter of appropriation, GAO considers effect of provision to be limited to life of appropriation.

B-198451.2 Sept. 15, 1982 ACCOUNTABLE OFFICERS--ACCOUNTS--SETTLEMENT--STATUTES OF LIMITATION

Where more than 3 years elapsed from time accounts of accountable officers were substantially complete and no charge was raised within 3 years of that time, accounts are deemed settled, 31 U.S.C. 82i, and GAO has no occasion to consider request for relief of accountable officers.

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B-205426 Sept. 163 1982 ACCOUNTABLE OFFICERS--PHYSICAL LOSSES3 ETC. OF FUNDS3

VOUCHERS3 ETC.--WITHOUT NEGLIGENCE OR FAULT

Bureau of Alcohol, Tobacco and Firearms of Department of Treasury is not required to seek relief under 31 U.S.C. 82(a)(l) for special agent who loses official funds advanced to purchase firearms from suspected violator of laws within Bureau's jurisdiction and may record as administrative expense, losses occurring while funds are being used for purpose they were en­trusted, provided loss is not attributable to agent's negligence. B-205426, dated Feb. 17, 1982 is over-ruled. See 61 Comp. Gen. (204908, Mar. 31, 1982).

B-1936733 et al. Sept. 233 1982 ACCOUNTABLE OFFICERS--LIABILITY--UNCOLLECTIBLE PERSONAL CHECKS--CUSTOMS EMPLOYEES

Uncollectible personal checks do not constitute "loss or deficiency" for purposes of 31 U.S.C. 82a-l where ten­dered in payment of customs duty, fine, or penalty, and accepted for collection only. Although Customs Service may assess pecuniary liability against negligent employee in its regulations, there is no need to seek relief from GAO. However, where C~stoms employee turns over Govern­ment property in exchange for check, resulting deficiency is cognizable under accountable officer relief statutes. In all cases, Customs has responsibility to pursue debtor under Federal Claims Collection Act.

B-200170 Sept. 243 1982 APPROPRIATIONS--FISCAL YEAR--AVAILABILITY BEYOND-­SEVERANCE PAYMENTS--TERMINATION OF SERVICES OF ALL EMPLOYEES £• REDUCTION-IN-FORCE

Where there is termination of services of all employees of U.S. Metric Board, entity to be eliminated in its entirety on Sept. 30, 1982, there are sufficient funds available in Board's FY 1982 appropriation for all necessary severance costs to be incurred in FYs 1982 and 1983, and where Congress concurred in termination of Board, and expressed intent that FY 1982 funds were

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to be used for payment of severance pay to Board's employees, we do not object to obligation of Board's FY 1982 appropriation for severance payments to be made during FY 1983. Facts and legislative history of Board's FY 1982 appropriations distinguish this case from B-200170, July 28, 1981, which held FY 1981 appro­priations could not be obligated for severance payments to be made in FY 1982. B-200170, July 28, 1981, dis­tinguished.

B-203681 Sept. 2?~ 1982 GRANTS--COST PRINCIPLES APPLICABLE--INTERNATIONAL COMMUNICATION AGENCY GRANTS

Cost Principles that International Communication Agency (ICA) requires of East-West Center aside from OMB's management direction, are limited by general rules appli­cable to accounting for appropriated funds and program authorization under which they are expended. By accept­ing grant conditioned on cost principles adopted by ICA, Center will be committed to using these principles on ICA grant.

GRANTS--INDIRECT COSTS--RECOVERY

East-West Center practice of charging International Communication Agency (ICA) grant with indirect costs, and also charging grants from other agencies with in­direct costs in effect results in double charges for indirect costs. ICA should disallow and recover amount equal to indirect costs charged to other Federal grants that should not have been taken from ICA funds.

INTEREST--ADVANCE PAYMENTS--AS BELONGING TO UNITED STATEt v. OTHERS

East-West Center practice of placing letter of credit advances in savings account before transferring grant funds to cover previously issued checks, among other activities, resulted in premature advances of grant funds. As result almost all interest earned appears to be attributed to these grant advances. Since Center

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has not traced these ~unds to non-~ederal sources, in­terest earned by Center must be returned to Federal Government under allocation formula presented by Inter­national Connnunication Agency.

B-208583 Sept. 27~ 1982 INDIAN AFFAIRS--TIMBER SALES--ADMINISTRATIVE FEES-­DISPOSITION

Under 25 U.S.C. 413, Secretary of Interior has broad discretion as to deduction of administrative fees from proceeds of connnercial sales of timber from Indian lands. Contrary to opinion of Solicitor of Interior Department, there is no requirement that administrative fees be deducted in every instance in which public funds are expended. Consequently, Bureau of Indian Affairs pro­cedures reducing administrative fees otherwise collec­tible by any amount tribe involved agrees to expend for timber management are not unlawful.

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INDEX

April through September 1982

ACCOUNTABLE OFFICERS Accounts

Irregularities, etc. Administrative authority to resolve B-202597

Settlement Statutes of limitation

Embezzlement, Zoss, etc. Statutes of limitation

B-198451.2

Date of accrual B-206591

Liability Uncollectible personal checks

May 10.... 2

Sept. 15 •••. 10

Apr. 27. • • . 1

Customs employees B-193673, et al. Sept. 23 •... 11

Physical losses, etc, of funds, vouchers, etc.

Cashiers, etc. Preswrrpt;ion of negligence B-206745

Relief granted B-205985 B-207059

Delegation of relief authority B-208022

Without negligence or fault

Relief

B-205426

Administrative dete111T1ination Absent B-207062

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Aug. 9 •• •• 8

July 12 •••• 5 July 1 • ••• 5

Aug. 31 •• •• 9

Sept. 16 •••• 11

July 20 •••. 6

Negligence flhat constitutes

Requirements for granting

ADVEm' ISING

B-206820

B-206516

Newspapers, magazines, etc. Authorization requirement

Delegation of authority B-206625

APPROPRIATIONS Deficiencies

Anti-Deficiency Act Violations

Statutory restrictions Violation B-206173(2)

Fiscal year Availability beyond

Current fiscal year obligation · B-207792

Severance payments

Sept. 9 • ••. 10

Apr. 1... . 1

July 26.... 7

Aug. 3.... 8

Aug. 24.... 9

Termination of services of all employees v. reduction-in-force B-200170 Sept. 24 •.•. 11

Interior Department Avai labi U ty

Grants Preparations expenses

Grant application withdrahin B-206244

No year National Railroad Passenger CoPporation grant B-208705

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June 8 • •••

Sept. 14 .•• . ll

ATTORNEYS Fees

Agency authority to a:uJard Civil Rights Act complaints B-204156

AWARDS Suggestions, etc.

Delay of aJ.Jard Adjustments

Propriety

CLAIMS Reporting to Congress

B-202039

Meritorious Blaims Act B-205984

ENTERTAINMENT Appropriation availahility

Public observances Fireworks display B-205292

FEDERAL CREDIT UNIONS. Services furnished by Government

Limitations B-177610

FUNDS Foreign

South Vietnamese piastres Contract payahle in piastres

Status B-200402

GENERAL ACCOUNTING OFFICE Decisions

Reconsideration New contentions

Decision affirmed B-206173(1)

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Sept. 13 ..•. 10

May 7. • • • 2

June 15 •.•. 4

June 2 •••• 3

July 23... • 6

Apr. 13.... 1

Aug. 3. • • • 8

GRANTS Cost principles applicable

International Corrununication Agency grants B-203681

Indirect costs Recovery B-203681

INDIAN AFFAIRS Timber sales

Administrative fees Disposition B-208583

INTEREST Advance payments

As belonging to United States v. others B-203681

INTERIOR DEPART!lfENT Bureau of Land Management

Collections for coal trespasses to Federal lands

Excess funds Disposition B-204874

JUSTICE DEPARTMENT Federal Bureau of Investigation

Investigations Proceeds from investigation

Not receipts payable to Treasury B-205901

OIL AND GAS Leases

Oil shale leases Revenue sharing formula

State share Impounded revenues B-164613

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Sept. 27 .•.• 12

Sept. 27 .•.• 12

Sept. 27 ...• 13

Sept. 27 •..• 12

July 28.... 7

May 19 •.•• 2

June 17 .•.. 4

Page

STATE DEPARTMENT Embassies

Agents for American institutions Liability for loss B-205984 June 15 • •.. 4

STATUTES OF LIMITATION Accountable officers

Irregularities in accounts B-20558? June 1 • ••• 3

Claims Date of accrua.l B-203624 July 7 • ••• 5

TRAVEL EXPENSES Advances

Accountabi U ty B-206245 Apr. 26 •••• 1

VETERANS ADMINISTRATION Centralized Accounting Local Management system

Accelerated payment procedure Internal control adequacy B-205868 June 14 .• •• 3

Voucher payment system Modification

Proposal No statutory basis B-205851 June 1? . ••. 5

VOLUNTARY SERVICES Personal funds for unauthorized obligations

Reimbursement approved B-2040?3 Sept. 7 • ••• 9.

Prohibition against accepting Exceptions

"Gratui taus" services B-204326 July 26 ..... 6

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