United States Government Publishing Office publisher pbl distributor dst United States Government Accountability Office author aut Government Organization text government publication eng GAOREPORTS Legislative Agency Publications gao_comptroller_general legislative 2016-06-23 U.S. Government Publishing Office 2006-09-14 monographic deposited born digital 7 p. GA 1.13:B-308026 https://www.govinfo.gov/app/details/GAOREPORTS-B-308026 P0b002ee18fd4444f f:308026 DGPO 2016-06-23 2016-06-23 GAOREPORTS-B-308026 machine generated eng fdlp COMPTROLLERDECISION GAOREPORTS-B-308026 B-308026 Comptroller General Decision

The National Labor Relations Board (NLRB), which improperly obligated its fiscal year 2005 appropriation for severable services commencing in fiscal year 2006, may not remedy the improper obligation by modifying the contract's period of performance to a previous fiscal year. NLRB's expired appropriations are available only to adjust obligations properly incurred during fiscal year 2005. NLRB must adjust its accounts to record the obligation against its fiscal year 2006 appropriation. https://www.govinfo.gov/content/pkg/GAOREPORTS-B-308026/html/GAOREPORTS-B-308026.htm https://www.govinfo.gov/content/pkg/GAOREPORTS-B-308026/pdf/GAOREPORTS-B-308026.pdf GAO/B-308026 https://www.govinfo.gov/app/details/GAOREPORTS-B-308026 Comptroller General Decision GAO/B-308026; B-308026, National Labor Relations Board�--Improper Obligation of Severable Services Contract, September 14, 2006; Title 31 Section 1501(a)(1) Title 31 Section 1502(a) 31 U.S.C. 1501(a)(1) 31 U.S.C. 1502(a) Volume 118 Page 2809 118 Stat. 2809 Volume 119 Page 2833 119 Stat. 2833 Public Law 108-447 Public Law 109-149