Transfer of Fiscal Year 2003 Funds from the Library of Congress to the Office of the Architect of the Capitol, B-302760, May 17, 2004

B-302760 May 17, 2004 Jump To VIEW DECISION DOWNLOADS RELATED PAGES GAO CONTACTS Highlights The transfer of funds from the Library of Congress' "Salaries and Expenses" appropriation to the Architect of the Capitol's "Library Buildings and Grounds" appropriation for the purpose of redesigning and renovating a loading dock at the Library's Madison Building did not extend the availability of the Library's appropriation for obligation. Under the Library's transfer authority, 2 U.S.C.141(c), transferred Library funds were only available for the bona fide needs of fiscal year 2003. The Library had a bona fide need to renovate the loading dock in September 2003 when it entered into an interagency agreement with the Architect. In signing the interagency agreement, the Library incurred an obligation for $500,000. That amount should be used to liquidate the obligation in fiscal years 2004 and 2005 to cover costs incurred by the Architect in accordance with the terms of the interagency agreement. View Decision B-302760, Transfer of Fiscal Year 2003 Funds from the Library of Congress to the Office of the Architect of the Capitol, May 17, 2004 B-302760 May 17, 2004 The Honorable Jack Kingston Chairman, Subcommittee on Legislative Branch Committee on Appropriations House of Representatives Subject: Transfer of Fiscal Year 2003 Funds from the Library of Congress to the Office of the Architect of the Capitol Dear Mr. Chairman: This responds to your request for our legal opinion regarding a transfer of fiscal year 2003 funds from the Library of Congress (Library) to the Office of the Architect of the Capitol (Architect). Specifically, you ask for our opinion on the propriety of a September 30, 2003, transfer of $500,000 from the Librarys Salaries and Expenses appropriation to the Architects Library Buildings and Grounds appropriation for the purpose of redesigning and renovating a loading dock at the Librarys Madison Building. The Librarys appropriation is a 1-year appropriation; the Architects appropriation includes 1-year, 3-year and no-year funds. You ask whether this transfer has resulted in extending the obligational availability of the Librarys 1-year appropriation, and whether the funds were properly obligated for a bona fide need of the fiscal year for which they were appropriated. As we explain below, the transfer of funds from the Library to the Architect did not extend the obligational availability of the Librarys appropriation. Under the Librarys transfer authority, 2 U.S.C. 141(c), transferred Library funds were only available for the bona fide needs of fiscal year 2003. The Library had a bona fide need to renovate the Madison Building loading dock in September 2003 when it entered into an interagency agreement with the Architect. In signing the interagency agreement, the Library incurred an obligation for $500,000. Accordingly, that amount is available to liquidate the obligation in future fiscal years to cover costs incurred by the Architect in accordance with the terms of the interagency agreement. Consistent with our customary practice when rendering opinions, upon receipt of your request, we sent letters to the General Counsels of both the Library and the Architect to establish a record on the matter you put before us. Letters from Thomas H. Armstrong, Assistant General Counsel, General Accounting Office, to Charles Tyler, General Counsel, Office of the Architect of the Capitol, and to Elizabeth Pugh, General Counsel, Library of Congress, April 8, 2004. We requested certain documentary evidence from both the Library and the Architect, and asked a series of questions designed to permit us to assess the Librarys and the Architects rationale for the transfer in question. We received responses from the Library and the Architect on April 27, including detailed documentary evidence of the design work for the loading dock and the funds transfer. BACKGROUND The Consolidated Appropriations Resolution, 2003, appropriated funds to the Library of Congress for Salaries and Expenses for fiscal year 2003 which were available, inter alia, for necessary expenses of the Library of Congress not otherwise provided for, including . . . custody and custodial care of the Library buildings. Pub. L. No. 108-7, Div. H, Tit. I, 117 Stat. 11, 376 (2003) (Legislative Branch Appropriations).[1] The Architect also received appropriations in this same Act, under the heading Library Buildings and Grounds, [f]or all necessary expenses for the mechanical and structural maintenance, care and operation of the Library buildings and grounds. Part of the Architects appropriation is only available for fiscal year 2003, part remains available until September 30, 2007, and part remains available until expended. Id. at 372. The Consolidated Appropriations Resolution, 2003, also updated the Act of June 29, 1922, Ch. 251, 1, 42 Stat.