stations of the employees engaged in such activities, are now paid out of the regular funds of the corporations-it being understood from your letter that the appropriated funds transferred from the Farm Credit Administration to the Federal Deposit Insurance Corporation by section 3 of Executive Order No. 9148 dated April 27, 1942, have been exhausted and that no other funds for that purpose have been appropriated-payment of the mileage from the regular funds of the corporation would not contravene section 5 of the act of July 16, 1914, supra, for the reason that expenditures out of the regular fund of the corporation are not regarded as "expended out of any appropriation made by Congress" within the meaning of the 1914 statute. See decision of December 11, 1941, B-20892, to the President, United States Civil Service Commission, holding that the salaries of employees of the Federal Deposit Insurance Corporation paid out of corporation funds derived from assessments, etc., are not paid from "money appropriated" within the meaning of the dual compensation act of May 10, 1916, 39 Stat. 120, as amended by the act of August 29, 1916, 39 Stat. 582. See, also, decision of January 18, 1939, A-98289, A-60495, and decision of June 13, 1942, A-97085. Furthermore, there would appear to be room for doubt whether the provision quoted in your letter from the "Department of Agriculture Appropriation Act, 1942", 55 Stat. 444, authorizing reimbursement on a mileage basis for official travel at headquarters to the employees here involved is not permanent legislation. See 12 U. S. Code 1756A, act, July 22, 1942, 56 Stat. 700. Compare decision of July 26, 1943, B-35694, 23 Comp. Gen. 50. You are advised, therefore, that if such expenditures are authorized by the Board of Directors of the Federal Deposit Insurance Corporation under the broad authority vested in it by subsection K part 1, of the section 12B of the Federal Reserve Act, 48 Stat. 168, 172, quoted in your letter, this office will not be required to object to otherwise proper payments of mileage at a rate not to exceed three cents per mile to officers and employees of the Federal Deposit Insurance Corporation for the use of privately-owned automobiles within the corporate limits of their official stations while engaged in examining or supervising the activities of Federal credit unions. Compare 18 Comp. Gen. 479. (B-35897) LEAVES OF ABSENCE-ANNUAL-LUMP-SUM PAYMENTS UPON TERMINATION OF AGENCY In making payments for the accumulated and accrued annual leave of employees of the National Youth Administration separated from the service on or prior to January 1, 1944, on account of the liquidation of that agency― which payments are specifically provided for by the Labor-Federal Security Appropriation Act, 1944, and the Second Deficiency Appropriation Act, 1943, incident to the directed liquidation of the National Youth Administration not later than January 1, 1944-such employees may be paid for their leave in a lump-sum amount, but payment on such basis may not include credit for leave on leave or for Sundays and holidays. 17 Comp. Gen. 641, distinguished. Acting Comptroller General Yates to the Chairman, War Manpower Commission, August 6, 1943: I have your letter of July 22, 1943, reading in pertinent part as follows: The Labor-Federal Security Appropriation Act, 1944, approved July 12, 1943, (Public Law 135-78th Congress), and the Second Deficiency Appropriation Act, 1943, also approved July 12, 1943, (Public Law 140-78th Congress), provides funds for and directs that the liquidation of the National Youth Administration be completed not later than January 1, 1944. In fulfillment of this directive, the National Youth Administration is now proceeding with liquidating activities and for this purpose has retained in active employment status such employees as are needed to conclude the affairs of the Administration. Certain employees, particularly those engaged in the settlement of existing obligations and payable claims, will be needed throughout the entire period of liquidation, that is until January 1, 1944. A question has arisen as to whether the appropriation for liquidation is available for the payment of accumulated and accrued annual leave to those employees whose services are and will be essential throughout the period of liquidation when payment to such employees who remain until January 1, 1944 must of necessity cover periods thereafter; or whether such employees, in order to be allowed payment for annual leave to which they are entitled by law, must be placed in terminal leave status enough in advance of January 1, 1944 for annual leave to be liquidated by that date. Since your office has consistently held that in the absence of statutory authority appropriations are not available for the payment of accumulated and accrued annual leave beyond the closing date set for the discontinuance of any agency, it is respectfully requested that you advise this office, after consideration of pertinent facts, as to whether or not the language in the appropriation for the National Youth Administration and the intent of Congress is such that pay roll vouchers bearing the Appropriation Symbol 1144150.003 and covering periods subsequent to January 1, 1944 will be allowed by your office. The "Labor-Federal Security Appropriation Act, 1944", approved July 12, 1943, 57 Stat. 518, Public Law 135, to which you refer, contains the following item under the heading "National Youth Administration": For all necessary expenses to enable the National Youth Administrator to provide for the liquidation of the National Youth Administration and the conservation and disposition of all the property of whatever type (including buildings, accessories, equipment, and machinery of all types), in use by said National Youth Administration, including the personal services in the District of Columbia and elsewhere; payment for accrued annual leave of employees separated from the Government service due to the discontinuance of the National Youth Administration operations, and such travel and other necessary expenses as may be incurred in connection with the liquidation of the National Youth Administration from the unexpended balances of the appropriations made to the National Youth Administration in the "Federal Security Agency Appropriation Act of 1943" not exceeding $3,000,000: Provided, That said liquidation shall be completed as quickly as possible, but in any event not later than January 1, 1944. [Italics supplied.] The other appropriation item to which you refer, contained in the "Second Deficiency Appropriation Act, 1943", approved July 12, 1943, 57 Stat. 539, Public Law 140, provides: National Youth Administration: For an additional amount for the National Youth Administration in the performance of its functions from July 1, 1943, to the date of enactment of the Labor-Federal Security Appropriation Act, 1944, and thereafter for the liquidation of such Administration, including not to exceed $2,000 for printing and binding, not to exceed $1,500,000 from the unexpended balance of the appropriations for the National Youth Administration in the Labor-Federal Security Appropriation Act, 1943, to be added to and merged with the funds made available for the liquidation of the National Youth Administration by such Labor-Federal Security Appropriation Act, 1944; and of such merged amount not less than $1,487,000 shall be allocated and set apart to be used exclusively for payment of accumulated and accrued leave of employees * * *. [Italics supplied.] With reference to the sum of $1,487,000 covered in the latter appropriation act, your letter states: * This amount has been assigned a suffixed symbol, 1144150.003, and pay rolls covering periods of annual leave carry this symbol and identify the amounts involved in annual leave. In further reference to this specific amount, when it was found that the funds provided in the Labor-Federal Security Ap propriation Act, 1944, were insufficient to cover cost of liquidation, if annual leave was to be paid to employees, the Senate Committee on Appropriations requested that it be provided with estimates covering existing obligations for annual leave, and in response thereto the National Youth Administrator submitted the figure of $1,487,000 which covered (a) accumulated and accrued annual leave for those employees whose services were not required during the period of liquidation; and (b) accumulated and accrued annual leave on July 1 together with that which would be credited between July 1, 1943 and January 1, 1944 for those employees who would remain throughout the period of liquidation. On the basis of this estimate, the Congress enacted legislation providing sufficient funds to cover all accumulated and accrued annual leave, some of which could not become payable until after January 1, 1944. In decision of May 27, 1943, B-34531, to the Secretary of Agriculture, wherein was considered an appropriation item appearing in the act of July 2, 1942, 56 Stat. 569, for liquidation of the Civilian Conservation Corps "not later than June 30, 1943," which contained an express provision for "payment for accrued annual leave of employees separated from the Government service due to the discontinuance of Corps operations", the following questions and answers were stated: Questions Specifically, therefore, it is requested that you advise us whether the appropriation above mentioned is available for payment in a lump sum upon separation for accrued annual leave of employees of the Forest Service who are separated from the Government service by reason of the discontinuance of the Corps operations, and if your answer is in the affirmative, whether there should be an allowance for the leave which normally accrued during the taking of terminal leave. Answers I am in agreement with the view expressed in your letter that the authority in the appropriation act here involved for "payment for accrued annual leave of employees separated from the Government service due to the discontinuance of Corps operations" reasonably may be regarded as constituting (for the purpose of liquidating the agency) an exception to the general rule stated in 17 Comp. Gen. 641, cited in your letter, and decisions of like import, and that the intent was to authorize payment in a lump sum for any annual leave to the credit of the employee on the date of separation on or prior to June 30, 1943. It follows, as suggested in your letter, that no leave on leave may be paid for and that it would not be proper to compute the leave over the period immediately following separation. The lump-sum payment will represent the total compensa 598796-44-vol. 23- -8 tion covering each day of accrued annual leave without any credit for Sundays and holidays (which otherwise would have been authorized had the leave been granted during service). Accordingly, the first question in the concluding paragraph of your letter is answered in the affirmative, and the second in the negative. For like reason, I have to advise that you are authorized to pay the employees a lump-sum amount upon separation from the Government service on or prior to January 1, 1944, for their accumulated and accrued annual leave computed upon the basis stated in said decision of May 27, 1943. (B-35846) SPECIAL WORKING FUNDS-PERIOD OF AVAILABILITY FOR The provision in the act of June 26, 1943, amending section 7 (c) of the act of May 21, 1920, as amended by section 601 of the Economy Act of June 30, 1932, that advance payments credited to special working funds shall remain available for obligation until the appropriation involved lapses under law to the surplus fund of the Treasury, is applicable to any funds to the credit of special working funds available on and after the date of the said 1943 act, if not otherwise obligated, regardless of whether a contract has been let or the work had started or is yet to begin, when the services to be rendered are within the limits of what was requisitioned and contemplated when such funds were established. In cases where special working funds were established prior to the act of June 26, 1943, amending section 7 (c) of the act of May 21, 1920, as amended by section 6 of the Economy Act of June 30, 1932, to provide that advance payments credited to special working funds shall remain available for obligation until the appropriation involved lapses under law to the surplus fund of the Treasury, it is desirable that the procuring agency obtain confirmation requests from the requisitioning agencies before obligations are incurred subsequent to the fiscal year 1943 against such funds. Where, under authority of the act of June 26, 1943, amending section 7 (c) of the act of May 21, 1920, as amended by section 601 of the Economy Act of June 30, 1932, to provide that advance payments credited to special working funds shall remain available to the procuring agency for obligation until the appropriation lapses under law to the surplus fund of the Treasury, payments are made from working funds of a prior fiscal year, the vouchers covering such payments should cite the said act of June 26, 1943 as authority for incurring the obligations. The provision in the first sentence of the act of June 26, 1943, amending section 7 (c) of the act of May 21, 1920, as amended by section 601 of the Economy Act of June 30, 1932, that orders placed with one Government agency by another such agency shall be considered as obligations upon appropriations in the same manner as orders or contracts placed with private contractors, is the same as it appeared in said section 601, and, therefore, reconsideration is not required by reason of the new law of prior decisions of this office in respect of orders and requisitions placed with the Procurement Division, Treasury Department, and the Government Printing Office. Comptroller General Warren to the Secretary of State, August 7, 1943: I have your letter of July 20, 1943 (DA), requesting decision whether, under the act of June 26, 1943, Public Law 94, unobligated balances of working funds, theretofore made available to the Department of State, remain available for obligation during the fiscal year 1944, and, also, requesting "a reconsideration of rendered decisions as they affect orders placed with the Procurement Division of the Treasury Department for materials, supplies, equipment and other necessary items, and requisitions upon the Government Printing Office for printing and binding." The act in question amends section 7 (c) of the act of May 21, 1920, 41 Stat. 613, as amended by section 601 of the act of June 30, 1932, 47 Stat. 417, to provide as follows: (c) Orders placed as provided in subsection (a) shall be considered as obligations upon appropriations in the same manner as orders or contracts placed with private contractors. Advance payments credited to special working funds shall remain available to the procuring agency for entering into contracts and other uses during the fiscal year or years for which the appropriation involved was made and thereafter until said appropriation lapses under the law to the surplus fund of the Treasury. Thus, it is to funds "credited to special working funds" that the act is directed and upon which it operates and with respect to which it provides that they shall be available for obligation during the fiscal year or years for which the appropriation involved was made and thereafter until said appropriation lapses under law to the surplus fund of the Treasury. Accordingly, such provision is applicable to any funds to the credit of special working funds available to your Department on and after the effective date of the act in question, if not otherwise obligated, regardless of whether a contract has been let or the work had started or is yet to begin, when the services to be rendered by your Department are within the limits of what was requisitioned and contemplated when such funds were established. However, as to such working funds as were established prior to the date of the act in question, it is conceivable that in some instances the requisitioning agency did not contemplate obligations by your Department subsequent to June 30, 1943. Hence, it is suggested that, as to those cases, your Department obtain confirmation requests from the requisitioning agencies before obligations are incurred against such funds. Also, it is requested that, to facilitate auditing by this office, the vouchers charging a working fund of a prior fiscal year specifically cite the act of June 26, 1943, supra, as authority for incurring the obligations. The request for reconsideration of decisions relating to orders placed with the Procurement Division of the Treasury Department and requisitions covering printing and binding appears to be predicated upon the provisions of the first sentence of section (c) of the above quoted law. Said sentence is the same as it appeared in section 601 of the act of June 30, 1932, 47 Stat. 418; and since no change appears in the law in this particular from that obtaining when the decisions were rendered, it is not apparent why any reconsideration of prior decisions of this office in respect of orders and requisitions placed with the Procure |