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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.

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Federal Assistance
Grants

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 Angeles County Transportation Commission in fiscal years 1998 to 2000. This directive does not establish a current grant which must be charged against the statutory limits on grants awarded through fiscal year 1997.

125 Grants

State/local governments I Contingency funds

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 agreement, 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 commitment 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 Grants State/local governments Funding levels

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 additive rather than inclusive.

124

Grants

Use

The General Services Administration (GSA) had no authority to establish a reserve account for administrative expenses using a portion of grant funds awarded to various grantees pursuant to lineitem appropriations. GSA must disburse amounts in the administrative expense reserve to the apAppropriations/Financial Management

propriate grantees and reimburse the grantees for any amounts previously expended for administrative purposes.

317

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Obligation
Expenditure recording

IClosed 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(aX1/A)) from overobligating the Fund's available budget authority. These provisions are generally applicable to revolving funds, and no law has exempted the Fund from them.

59 Fiscal-year appropriation I Expiration

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 expired 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

Expenditure recording II Clerical errors Under the fiscal year 1991 National Defense Authorization Act, canceled merged appropriation account balances may not be restored. 31 U.S.C. § 1551 note. However, if the Department of the Treasury is presented with convincing evidence that a reporting error has occurred as a result of an obvious 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

Compensation restrictions I 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

I 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 Eligibility

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 equipment purchased under contract by the employees' agency. Because the tests were scheduled or controlled 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 Adverse personnel actions

Attorney fees III Eligibility The attorney's fees provision of the Whistleblower Protection Act (WPA) may not be used to authorize 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
Reimbursement

Eligibility

I 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 I Shipment

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

Reimbursement II Eligibility

II Overseas personnel Employee transferred from Alaska to a foreign post of duty, Singapore, in the interest of the government. 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 station in the United States. 5 U.S.C. § 5724a(a)(4)(A) (1988).

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