is "active Federal service" in the Army or Navy respectively and therefore personnel of the Women's Army Auxiliary Corps who were entitled under the act of October 26, 1942, to receive pay at the rate authorized for enlisted men in corresponding enlisted grades in the Regular Army and who have had such prior service as a nurse may count such service in computing their increase in pay for length of service.

There is for consideration, also, whether prior service in the Women's Army Auxiliary Corps legally may be counted by personnel thereof in computing their longevity pay. Section 12 of the act of May 14, 1942, 56 Stat. 281, the act establishing the Corps, provides that "The corps shall not be a part of the Army, but it shall be the only women's organization authorized to serve with the Army, exclusive of the Army Nurse Corps." In view of that express provision that the Corps shall not be a part of the Army, it is apparent that service in said Corps may not be considered as service in the Army or in any of the other services mentioned in sections 1, 3A or 9 of the act of June 16, 1942, as amended, for which credit may be given for longevity pay purposes. Accordingly, prior service in the Women's Army Auxiliary Corps may not be counted for longevity pay purposes under the act of October 26, 1942.

Officers or enlisted persons commissioned or enlisted in the Women's Reserve of the Naval Reserve as authorized by the act of July 30, 1942, 56 Stat. 730, or those commissioned or enlisted in the Women's Reserve of the Coast Guard Reserve pursuant to the act of November 23, 1942, 56 Stat. 1020, are officers or enlisted men of the Naval Reserve or the Coast Guard Reserve as the case may be. Service in those organizations may be counted for longevity pay purposes as authorized by sections 1, 3A and 9 of the act of June 16, 1942, as amended, by the personnel of the Women's Army Auxiliary Corps who have had prior service in such reserve organizations.

The last portion of your first question refers to "service during World War I with the Army, Navy or Marine Corps" and is not in sufficient detail to permit a thorough understanding as to all the service about which decision is requested. However, it may be stated that members of the Women's Army Auxiliary Corps who performed service during World War I either in the Navy or Marine Corps as members of the Naval Reserve force or the Marine Corps Reserve force as established by the act of August 29, 1916, 39 Stat. 556, 587, may count such prior service for longevity pay purposes. See 23 Comp. Dec. 657; act of July 11, 1919, 41 Stat. 131, 152. Your second question is as follows:

2. Should the answer to 1 be in the negative, could this service be counted for longevity purposes if the pending legislation to put the WAAC in the Army is passed?

The pending legislation to which you refer was enacted as Public Law 110, approved July 1, 1943, 57 Stat. 371, and establishes in the Army of the United States, for a specified period, a component to be known as the Women's Army Corps. Enlistment or acceptance of appointment under the provisions of that act terminates civilian service under the act of May 14, 1942, and it is provided that all laws and regulations now or hereafter applicable to enlisted men of the Army of the United States shall in like cases and except as otherwise expressly provided, be applicable to enlisted personnel of such Corps. Service performed by enlisted personnel under the provisions of the act of July 1, 1943, is active Federal service in the Army within the meaning of section 9 of the act of June 16, 1942, supra, and may be counted by such enlisted personnel for the purpose of increasing their pay for length of service as authorized in said section 9. Commissioned officers of the Women's Army Corps are to be appointed in the Army of the United States under the provisions of the joint resolution of September 22, 1941, 55 Stat. 728, and ordered into active military service and they "shall have all the rights, privileges, and benefits accorded in like cases to other persons under that Act, except where otherwise expressly provided." Said joint resolution provides:

That any person appointed as an officer in the Army of the United States under the provisions of this Act shall receive the same pay and allowances and be entitled to the same rights, privileges, and benefits as members of the Officers' Reserve Corps of the same grade and length of active service

While officers commissioned in the Army of the United States pursuant to the said joint resolution are not required to be commissioned in any particular component of the Army of the United States, it is clear from the provision last quoted that it was intended that service under their commissions should be included as service authorized to be counted for longevity pay purposes. Since officers of the Women's Army Corps are commissioned in like manner pursuant to the provisions of the same joint resolution, they, also, may count for longevity pay purposes, periods of service performed under their commissions. With respect to the counting of service in the other components mentioned in your first question it may be stated that prior service therein may be counted by members of the Women's Army Corps to the same extent as service therein was authorized to be counted by members of the Women's Army Auxiliary Corps. However, in view of the provision contained in section 3 of the act of July 1, 1943, supra, that nurses shall not be enlisted in the Women's Army Corps, it does not appear that the question relative to the counting of prior service in the Army Nurse Corps, or the Nurse Corps (female) of the Navy will arise with respect to members of the Women's Army Corps.

(B-35967)

APPROPRIATIONS-FISCAL YEARS-AVAILABILITY BEYOND-PRINTING AND BINDING ORDERED, BUT NOT DELIVERED, PRIOR TO END OF FISCAL YEAR

Where it is shown that the printing and binding of a publication was to fulfill a need which arose during a particular fiscal year, and that the order for the job was actually issued during that fiscal year, the cost thereof may be charged to the printing and binding appropriation for such fiscal year, even though actual delivery of the completed publication was not accomplished until the next fiscal year.

Comptroller General Warren to the Secretary of the Interior, August 4, 1943: I have your letter of July 27, 1943, requesting decision whether the cost of printing and binding a book of decisions and orders of the Bituminous Coal Division may be charged to the appropriation for that division for the fiscal year 1942, the facts and circumstances with respect to the matter being stated in your submission as follows:

On May 9, 1942 a requisition was placed for the printing by the Government Printing Office of a standard legal volume book of decisions and orders of the Bituminous Coal Division of this Department. The requisition was accompanied by complete manuscript material in final form and recited that the service was to be charged to the Division's appropriation for the fiscal year 1942, and the books of the Division were encumbered accordingly. The requisition also specified that delivery was "to be made as soon as possible."

Preparations for the printing and binding of the volume referred to had been underway for a period of several months and on May 9, 1942 the compilations had been completed in final form for transmittal to the Government Printing Office. Because of the amount of work involved, and considering wartime conditions especially, it may not have been reasonable to anticipate that the job would be finished before the end of the 1942 fiscal year but this anticipation was in fact entertained and effort made toward its realization. The first galley proofs were submitted under date of June 16, 1942. Thereafter, there were delays and delivery was not in fact effected until 1943.

It should also be emphasized that rather than serve the need of any one fiscal year, it was contemplated that the volume referred to would serve a continuing need of the Bituminous Coal Division. On the basis of the facts stated, it is believed that the cost involved, namely $12,690.35, is properly chargeable to the Division's appropriation for the fiscal year 1942..

This matter is of more than ordinary importance because of the fact that the Bituminous Coal Act of 1937, as amended, will expire by its own limitation on August 23, 1943, and appropriations made for its activities are available only through that date and no provision has been made for funds to wind up its affairs. * * *

The appropriation for salaries and expenses of the Bituminous Coal Division for the fiscal year 1942 as made by the act of June 28, 1941. 55 Stat. 305, provides in pertinent part as follows:

Salaries and expenses: For all necessary expenditures of the Bituminous Coal Division in carrying out the purposes of the Bituminous Coal Act of 1937, approved April 26, 1937 (50 Stat. 72), as amended by the Act of April 11, 1941 (Public, Numbered 34), including * * * printing and binding; ***

Since said appropriation provides in specific terms for its availability for printing and binding the only question for consideration is whether funds thereunder were obligated during the fiscal year 1942 for the cost of the printing and binding referred to in your letter.

In connection with the general question of incurring obligations for printing and binding, your attention is invited to circular letter of this office dated September 3, 1941, 21 Comp. Gen. 1159. As stated therein, the general rule for lawfully obligating a fiscal year appropriation is that the supplies or services are intended to serve a bona fide need of the fiscal year in which the need arises or to replace stock used during such fiscal year. However, it has been held by the accounting officers that the appropriation for the prior fiscal year may be charged with such costs whenever it is definitely shown that the need existed in the prior fiscal year and that the agreement or order to supply this need was made within such prior fiscal year. 21 Comp. Dec. 822; 27 id. 640; 20 Comp. Gen. 436.

In the present case, as it definitely appears from your submission that the printing and binding involved was to fulfill a need which arose during the fiscal year 1942 and that the order for the job was actually issued in that fiscal year, the cost thereof properly may be charged to the appropriation for the fiscal year 1942.

(B-36005)

MILEAGE PAYMENTS FOR USE OF PRIVATELY OWNED AUTOMOBILES AT OFFICIAL STATIONS-AVAILABILITY OF FEDERAL DEPOSIT INSURANCE CORPORATION FUNDS

The prohibition in section 5 of the act of July 16, 1914, against the use of appropriated moneys for the purchase, maintenance, repair, or operation of motorpropelled passenger-carrying vehicles unless specifically authorized by law is not applicable to expenditures made from the regular funds of the Federal Deposit Insurance Corporation (which are derived from assessments, etc., and are not appropriated for expenditure) for payments on a mileage basis to its officers and employees for the use of privately-owned automobiles within the corporate limits of their official stations while engaged on official business.

Comptroller General Warren to the Chairman, Federal Deposit Insurance Corporation, August 4, 1943:

I have your letter of July 26, 1943, received here July 30, reading, in part, as follows:

We are submitting for your concurrence a proposal by this Corporation to continue to reimburse credit union examiners at a rate not to exceed three cents per mile for official travel by privately owned automobiles within the corporate limits of their official station while engaged in examining or supervising the activities of Federal credit unions.

The question of the propriety and economy of such reimbursement has been settled to the satisfaction of the Congress and all parties concerned and, as a result, such expenditure was specifically provided for in a former appropriation to finance these activities.

Under the terms of Executive Order No. 9148 dated April 27, 1942, and effective May 16, 1942, the supervision of Federal credit unions was transferred from the Farm Credit Administration to the Federal Deposit Insurance Corporation. Prior to the transfer, the following provision appeared in the appropriation "Salaries and Expenses, Farm Credit Administration, Department of Agriculture" of the "Department of Agriculture Appropriation Act, 1942", Public No. 144, approved July 1, 1941. [55 Stat. 444, 12 U. S. C. 1756a]:

"That officers and employees who under proper authorization use privately owned automobiles in the performance of official travel within the corporate limits of their official stations for the purpose of examining, supervising, or servicing Federal credit unions located within said corporate limits, may be reimbursed for such travel at a rate not to exceed three cents per mile;

*

Under this provision a survey was made and the rate was established at two and one-half cents per mile for employees of the Federal Credit Union Section which had been established to carry out the duties of the Farm Credit Administration under the Federal Credit Union Act. This rate was still in effect at the time of the transfer of the Federal Credit Union activities to the Federal Deposit Insurance Corporation mentioned previously, and has been continued by the Corporation inasmuch as the supervision of Federal credit unions has remained substantially unchanged.

From May 16, 1942, until November 1, 1942, these activities were paid for from the appropriations transferred by the above Executive Order and, as previously stated, provision was made in the appropriation for this particular type of expenditure. Since November 1, 1942, the program has been supported by the regular funds of the Corporation and the expenditure to which reference has been made has been continued. The legal basis for this and other expenditures of the Corporation is contained in Section 12B of the Federal Reserve Act as amended. Specifically, subsection K, paragraph 1 reads in part "* the Board of Directors of the Corporation shall determine and prescribe the manner in which its obligations shall be incurred and its expenses allowed and paid [Act of June 16, 1933, 48 Stat. 172, 12 U. S. C. 264.]

* *

*

The policy of the Corporation with respect to travel of its employees is to follow the standardized government travel regulations. Inasmuch as the type of expenditure with which we are concerned in this letter is not permitted by these regulations, we are asking that a ruling be made by your office for the guidance of the Corporation in order that we may continue the above arrangement in effect since July 1, 1941.

Section 5 of the act of July 16, 1914, 38 Stat. 508, provides, in pertinent part, as follows:

* there shall not be expended out of any appropriation made by Congress any sum for the purchase, maintenance, repair, or operation of motorpropelled or horse-drawn passenger-carrying vehicles for any branch of the public service of the United States unless the same is specifically authorized by law [Italics supplied.]

* * *

In construing that statute in decision of September 24, 1926, 6 Comp. Gen. 212, 213, it was stated:

Section 5 of the act of July 16, 1914, 38 Stat. 508, contains the general prohibition against the use of appropriated funds for purchase, maintenance, repair, or operation of motor-propelled or horse-drawn passenger-carrying vehicles unless the same is specifically authorized by law. Decisions of this office have distinguished between the use of a privately owned conveyance for official business at the official headquarters or duty station of an officer or employee and the use of a privately owned conveyance for official travel away from the official headquarters or duty station of an officer or employee. The former is within the prohibition of the 1914 statute as being tantamount to the maintenance or operation of a passenger-carrying vehicle, but the latter is not within the prohibition, for the reason that the travel is considered as in lieu of travel by common carrier or other public conveyance authorized by law, reimbursement for authorized items of operating expenses being limited to not in excess of what it would have cost the Government had the travel been performed by common carrier or other public conveyance. 4 Comp. Gen. 836; 5 id. 183. See, also, 22 Comp. Gen. 296, and the decisions therein cited.

Referring to the underlined portion of the 1914 statute, supra, if (as you state) the expenditures incurred incident to the supervision of the Federal credit unions, including mileage for transportation by privately-owned automobiles within the corporate limits of official