[Letter]

B-271304 Mar 19, 1996 Jump To VIEW DECISION RELATED PAGES GAO CONTACTS Highlights Even though the operations of the District of Columbia have been financed by a series of continuing resolutions. The Judges Retirement Fund were due as required by section 144(b)(2) of the District of Columbia Retirement Reform Act. (2) are available to the extent and in the manner which would be provided by the pertinent appropriation act that has yet to be enacted (unless otherwise provided in the continuing resolution. Even though the operations of the District of Columbia have been financed by a series of continuing resolutions. The District is liable to pay one quarter of the amount that the District of Columbia Retirement Board certified as being due by the District to the Police Officers and Fire Fighters Retirement Fund. View Decision B-271304 March 19, 1996 Even though the operations of the District of Columbia have been financed by a series of continuing resolutions, the District's quarterly payments to the Police Officers and Fire Fighters Retirement Fund, the Teachers Retirement Fund, and the Judges Retirement Fund were due as required by section 144(b)(2) of the District of Columbia Retirement Reform Act, as amended, D.C. Code Ann. Sec. 1-724(b)(2) (1981 ed., 1992 replacement volume). The District received the requisite appropriation since the continuing resolutions (1) appropriate the full annual amount for the entire fiscal year regardless of its period of duration, (2) are available to the extent and in the manner which would be provided by the pertinent appropriation act that has yet to be enacted (unless otherwise provided in the continuing resolution, and (3) did not contain any language that relieves the District of its duty to make the contributions. Even though the operations of the District of Columbia have been financed by a series of continuing resolutions, the District is liable to pay one quarter of the amount that the District of Columbia Retirement Board certified as being due by the District to the Police Officers and Fire Fighters Retirement Fund, the Teachers Retirement Fund and the Judges Retirement Fund for fiscal year 1996 under section 142(a)(4)(B) and (c) of the District of Columbia Retirement Reform Act, as amended, D.C. Code Sec. 1-722(a)(4)(B) and (c) (1981 ed., 1992 replacement volume). The continuing resolutions have appropriated funds that are available for such purpose without limitation, and did not alter the amount the District was required to pay quarterly. Mr. Anthony Williams Chief Financial Officer 441 4th St., N.W. Suite 1150 Washington, D.C. 20002 Dear Mr. Williams: By letter dated February 20, 1996, received in this Office on March 5, 1996, you asked when the District of Columbia's (District) first and second quarter contributions to the Police Officers and Fire Fighters Retirement Fund, the Teachers Retirement Fund, and the Judges Retirement Fund (Retirement Funds) administered by the District of Columbia Retirement Board are due and the amount of such contributions. Your inquiry has been prompted by the fact that Congress has not yet enacted the District's fiscal year 1996 regular appropriations act, and instead has financed District activities through a series of continuing resolutions. As discussed below, the first quarter payment was due no later than October 31, 1995 and the second quarter payment was due no later than January 1, 1996. The amount of the contribution that is due for each quarter is one quarter of the amount that the Board certified for inclusion in the fiscal year 1996 budget request. Section 142(c) of the D.C. Retirement Reform Act, as amended, [1] provides that the Mayor and Council are to include in each annual budget submitted to Congress for appropriation not less than the full amount certified by the Board as being due from the District for each retirement fund. Section 144(b)(2) of the Retirement Reform Act, as amended, [2] provides that amounts appropriated as a District of Columbia payment to each retirement fund are to be deposited in the appropriate Retirement Fund in equal quarterly installments. Section 144(b)(2) further provides that the District shall make the first payment not more than (1) 30 days after amounts are appropriated or (2) 30 days after the beginning of the fiscal year for which amounts are appropriated, whichever is later. The District shall make subsequent installments on the first day of each succeeding quarter of the fiscal year. If the District is late in paying an installment, the Board is to charge the District daily interest, at a rate consonant with the Board's fiduciary duty. The resolving clause of each of the continuing resolutions appropriating funds to the District makes it clear that they have appropriated funds to the District for fiscal year 1996.