Department of Homeland Security: Use of Management Directorate Appropriations to Pay Costs of Component Agencies
B-307382: Sep 5, 2006
- Full Report:
Where one can reasonably construe two appropriations as available for an expenditure not specifically mentioned under either appropriation, we will not question an administrative determination as to which appropriation to charge. Either Department of Homeland Security's Management Directorate appropriations or the various "management and administration" appropriations for DHS subcomponents, may be reasonably construed as available to pay the costs of mail operations, parking for official agency vehicles, and executive sedan services incurred by component agencies. Having elected to use the Management Directorate appropriations to pay such costs, DHS must now continue to use that same appropriation to the exclusion of the management and administration appropriations of the various components.
DHS charged fiscal year 2005 costs of employee transit benefit subsidies to both the Management Directorate appropriations and the "management and administration" appropriations for three subcomponent agencies, SLGCP, IAIP and S&T. Continued use of the same appropriation to the exclusion of any other for the same purpose is required to provide for consistency, regularity, and predictability in the execution of the appropriations provided by Congress. DHS should elect to charge these costs to either the Management Directorate appropriations or the "management and administration" appropriations for the respective DHS subcomponent. DHS should then adjust its fiscal year 2005 accounts accordingly under the authority of 31 U.S.C. sect. 1553(a).