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B-325350 1 (2014-04-30)

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AComptroller General
                   U.S. GOVERNMENT ACCOUNTABILITY OFFICE      of the United States
United States Government Accountability Office
Washington, DC 20548


          B-325350

          April 30, 2014

          The Honorable Kay Granger
          Chairwoman
          The Honorable Nita M. Lowey
          Ranking Member
          Subcommittee on State, Foreign Operations,
             and Related Programs
          Committee on Appropriations
          House of Representatives

          Subject: Department of State-United Nations Peacekeeping Credits

          This responds to your request for our opinion regarding whether the Department of
          State's (State) obligation of amounts in the Contributions for International
          Peacekeeping Activities appropriation for fiscal year 2013 (FY 2013 CIPA) complies
          with a limitation contained in the Department of State, Foreign Operations, and
          Related Programs Appropriations Act, 2012, as carried forward by the Consolidated
          and Further Continuing Appropriations Act, 2013 (FY 2013 CR). 1 As explained
          below, we conclude that State's obligation of amounts in the FY 2013 CIPA
          appropriation is consistent with the limitation, and that State may obligate amounts in
          the FY 2013 CIPA appropriation for assessed UN peacekeeping contributions
          without regard to the UN's issuance of peacekeeping credits.

          In accordance with our regular practice, we contacted State to obtain additional
          factual information and its legal views on this matter. GAO, Procedures and
          Practices for Legal Decisions and Opinions, GAO-06-1064SP (Washington, D.C.:

          1 Pub. L. No. 112-74, div. I, title 1, 125 Stat. 786, 1169 (Dec. 23, 2011), as carried
          forward by Pub. L. No. 113-6, div. F, title I, § 1101 (a)(6), 127 Stat. 198, 412
          (Mar. 26, 2013). The FY 2012 CIPA appropriation provided that 15 percent of the
          appropriation shall remain available for obligation for two fiscal years. Pub. L.
          No. 112-74, 125 Stat. at 1169. Accordingly, 15 percent of the FY 2013 CIPA
          appropriation provided by the FY 2013 CR is also available for obligation for two
          fiscal years or until September 30, 2014. See B-324481, Mar. 21, 2013 (continuing
          resolutions generally require agencies to continue operating under the status quo
          established by previous appropriations acts).