Advisory Commission on Intergovernmental Relations: Use and

B-274855 Jan 23, 1997 Jump To VIEW DECISION RELATED PAGES GAO CONTACTS Highlights State contributions to generally support ACIR's authorized activities are unrestricted gifts. They are available for all ACIR activities authorized by Congress at the time of ACIR's expenditure and are not limited to the specific activities authorized by Congress. Or contemplated by ACIR or the states at the time the contributions were made. ACIR's only statutorily authorized activity is to perform research under a contract as provided by the National Gambling Impact Study Commission Act. When unrestricted gifts are made to an agency of the United States. Such gifts are in the final analysis for the benefit of the United States. It will terminate under current law. ACIR furthers asks what the proper disposition is of any unexpended state government contributions remaining when it terminates. View Decision Matter of: Advisory Commission on Intergovernmental Relations: Use and Final Disposition of State Government Contributions File: B-274855 Date: January 23, 1997 The United States Advisory Commission on Intergovernmental Relations (ACIR) has statutory authority to receive and expend contributions for carrying out its purposes. State contributions to generally support ACIR's authorized activities are unrestricted gifts. As unrestricted gifts, they are available for all ACIR activities authorized by Congress at the time of ACIR's expenditure and are not limited to the specific activities authorized by Congress, or contemplated by ACIR or the states at the time the contributions were made. Effective October 1, 1996, ACIR's only statutorily authorized activity is to perform research under a contract as provided by the National Gambling Impact Study Commission Act. From October 1, 1996, until such time as ACIR receives the research contract, ACIR may use the unconditional state government contributions for the limited purpose of supporting activities preparatory to receiving the contract. When unrestricted gifts are made to an agency of the United States, such gifts are in the final analysis for the benefit of the United States. After ACIR completes its activities under the National Gambling Impact Study Commission Act, it will terminate under current law. When ACIR terminates, it must deposit unexpended state contributions into the Treasury as miscellaneous receipts. DECISION The United States Advisory Commission on Intergovernmental Relations (ACIR) requests an advance decision on the use and final disposition of the unexpended balance of state government contributions. Specifically, ACIR asks whether it may use the unexpended state government contributions from October 1, 1996, when its authority to carry out the purposes stated in its authorizing legislation ceased, until it begins performing new duties under the National Gambling Impact Study Commission Act. ACIR furthers asks what the proper disposition is of any unexpended state government contributions remaining when it terminates. For the reasons explained below, state contributions to ACIR are unconditional gifts that became the property of the federal government when received, and are available for any authorized purpose of the ACIR. As of October 1, 1996, ACIR's only authorized purpose is to do research under a contract to be awarded to it under the National Gambling Impact Study Commission Act. Accordingly, from October 1, 1996, until ACIR is awarded the contract, ACIR may use the unconditional state government contributions for the limited purpose of supporting activities preparatory to receiving the contract. Upon ACIR's final termination, it must deposit its remaining assets into the Treasury as miscellaneous receipts. BACKGROUND Congress created the ACIR as a 26-member bipartisan federal commission to give continuing attention to intergovernmental problems. Pub. L. No. 86-380, 73 Stat. 703 (1959)(codified at 42 U.S.C. Sec. 4271, 4272 (1994)). As originally created, Congress authorized to be appropriated such sums as may be necessary to carry out the provisions of the Act. 42 U.S.C. Sec. 4278 (1994). Subsequently, Congress authorized ACIR to receive funds through grants, contracts, and contributions from, among others, state governments, and to expend such funds only for authorized purposes. Pub. L. No. 89-733, 80 Stat. 1162 (1966)(codified at 42 U.S.C. Sec. 4279 (1994)). ACIR advises that it has maintained its appropriated funds separately from contributions received from state governments. The Treasury, Postal Service, and General Government Appropriations Act, 1996, Pub. L. No. 104-52, 109 Stat. 468, 480 (1995), terminated ACIR effective September 30, 1996.