페이지 이미지
PDF
ePub

Appropriations/Financial Management

cash, held by third-party financial institutions; thus, Treasury may not use recovered property to
pay for the purchase of information from contractors.

Federal Assistance
I Grants
I Cost allocation
Section 3034(b)(5)(C) of the Intermodal Surface Transportation Efficiency Act of 1991, Pub. L. No.
102–240, 105 Stat. 1914 (1991), directs the Secretary of Transportation to grant funds to the Los An-
geles County Transportation Commission in fiscal years 1998 to 2000. This directive does not estab-
lish a current grant which must be charged against the statutory limits on grants awarded through
fiscal year 1997.

125
Grants
I State/local governments
III Contingency funds

II Statutory restrictions
Sections 3034(b)(5/C) and 3034(c) of the Intermodal Surface Transportation Efficiency Act of 1991,
Pub. L. No. 102–240, 105 Stat. 1914 (1991), direct the Secretary of Transportation to sign an agree-
ment, by October 15, 1996, to grant funds to the Los Angeles County Transportation Commission in
fiscal years 1998 to 2000. When entered into, the agreement will constitute a contingent commit-
ment of future budget authority under section 3(a)(4)(C) of the Federal Transit Act, and will become
subject to the statutory limits on such commitments.

125
I Grants
I State/local governments
III Funding levels
III Amount determination
Sections 3034(b)(3) and 3034(b)(5)(C) of the Intermodal Surface Transportation Efficiency Act of 1991,
Pub. L. No. 102-240, 105 Stat. 1914 (1991), respectively direct the Secretary of Transportation to
grant to the Los Angeles County Transportation Commission $695 million for fiscal years 1993
through 1997 and $535 million for fiscal years 1998 through 2000. The two grant amounts are addi-
tive rather than inclusive.

124
Grants

Use
The General Services Administration (GSA) had no authority to establish a reserve account for ad-
ministrative expenses using a portion of grant funds awarded to various grantees pursuant to line-
item appropriations. GSA must disburse amounts in the administrative expense reserve to the ap-

Appropriations/Financial Management

propriate grantees and reimburse the grantees for any amounts previously expended for administra-
tive purposes.

317

Obligation

Expenditure recording
I Closed accounts
Under the fiscal year 1991 National Defense Authorization Act, canceled appropriation account bal-
ances are not available for obligation or expenditure for any purpose. 31 U.S.C. $$ 1552(a), 1555. The
Department of the Treasury, however, may record a disbursement made before cancellation as a
payment. Recording the disbursement is neither a new obligation of, nor an expenditure from, a
canceled account, but is merely an accounting entry to reflect the liquidation of an obligation before
cancellation.

343

Expenditure recording

Revolving accounts
The Corps of Engineers is required under 31 U.S.C. § 1501 to recognize and record obligations of its
Civil Works Revolving Fund when it awards contracts to be financed by the Fund. The Corps also is
prohibited by the Antideficiency Act (31 U.S.C. § 1341(a)(1)(A) from overobligating the Fund's avail-
able budget authority. These provisions are generally applicable to revolving funds, and no law has
exempted the Fund from them.

Fiscal-year appropriation
II Expiration
II Rebates
Rebates from Travel Management Centers redistributed to paying federal agencies must be credited
to the appropriation initially charged the cost of employee travel, including a paying account that
has expired for the purpose of incurring new obligations. Therefore, rebates initially charged to ex-
pired accounts may not be deposited to the credit of the fiscal year travel accounts current at the
time the rebates are received.

109

Obligated balances
I Expenditure recording

I Clerical errors
Under the fiscal year 1991 National Defense Authorization Act, canceled merged appropriation ac-
count balances may not be restored. 31 U.S.C. § 1551 note. However, if the Department of the Treas-
ury is presented with convincing evidence that a reporting error has occurred as a result of an obvi-
ous clerical mistake, it may restore such balances to correct the mistake. We recommend that

Appropriations/Financial Management

Treasury establish reasonable time limits within which agencies must submit requests for correction
of errors.

343

Civilian Personnel

Compensation
I Compensation restrictions
II Applicability
Supplemental Executive Retirement Plan benefits provided the president of Radio Free Europe/
Radio Liberty, Inc., effectively are additions to salary in contravention of the salary cap set forth in
22 U.S.C. § 2882.

321
Compensation restrictions
I Deferred compensation
II Propriety
Supplemental Executive Retirement Plan benefits provided the president of Radio Free Europe/
Radio Liberty, Inc., effectively are additions to salary in contravention of the salary cap set forth in
22 U.S.C. § 2882.

321

Handicapped personnel attendants
The Office of Special Education and Rehabilitative Services, Department of Education, may pay for
personal assistants for handicapped grant and compliance reviewers who are not federal employees
since the cost of the personal assistants is an allowable cost of acquiring the personal services of the
handicapped grant and compliance reviewer.

305
Overtime
I Eligibility
III Travel time
The claims of four employees for overtime pay may not be paid for travel during nonduty hours
going to or returning from contractors' manufacturing sites to witness acceptance tests of equip
ment purchased under contract by the employees' agency. Because the tests were scheduled or con-
trolled administratively within the meaning of 5 U.S.C. § 5542(b)(2)(B)(iv) (1988), overtime for the
travel time is not allowable.

286
Retroactive compensation
I Adverse personnel actions
III Attorney fees
IIII Eligibility
The attorney's fees provision of the Whistleblower Protection Act (WPA) may not be used to author-
ize payment of the attorney's fees of an employee who alleged a violation of that Act as part of the
settlement reached through the agency's informal grievance procedures. That provision applies only
to actions appealed to or from the Merit Systems Protection Board.

289

Civilian Personnel

Relocation

Expenses
II Reimbursement
III Eligibility
III Personal convenience
An employee who was transferred in the interest of the government to a new duty station remained
there only for about 5 months before being transferred for his own convenience to another duty
station. Although he had not exercised his entitlement to have his household goods shipped incident
to the first transfer prior to his subsequent transfer for his own convenience, he is not entitled to
have his goods shipped subsequent to the second transfer because such a transfer for the employee's
convenience terminates that entitlement.

111
Household goods
II Shipment
III Reimbursement
III Eligibility
An employee who was transferred in the interest of the government to a new duty station remained
there only for about 5 months before being transferred for his own convenience to another duty
station. Although he had not exercised his entitlement to have his household goods shipped incident
to the first transfer prior to his subsequent transfer for his own convenience, he is not entitled to
have his goods shipped subsequent to the second transfer because such a transfer for the employee's
convenience terminates that entitlement.

111
Residence transaction expenses
II Reimbursement
II Eligibility
III Overseas personnel
Employee transferred from Alaska to a foreign post of duty, Singapore, in the interest of the govern-
ment. He sold his Alaska residence after being notified by agency officials that he would not return
to Alaska and that his return rights would be to his prior position in Savannah, Georgia. Upon
completion of his tour of duty in Singapore, he was transferred back to his prior position which had
been relocated to Charleston, South Carolina. Upon his transfer to Charleston, an official station
other than the one from which he was transferred to the foreign post of duty, the employee became
entitled to the allowable expenses incurred in the sale of his residence in Alaska since he sold it
after he had been officially notified that he would not return to Alaska but to a different duty sta-
tion in the United States. 5 U.S.C. § 5724a(a)(4/A) (1988).

130

« 이전계속 »