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B-193233 1 (1978-10-24)

handle is hein.gao/gaobadqqu0001 and id is 1 raw text is: I UNITED STATES GENERAL ACCOUNTING OFFICE WASHINGTON, D.C. 20548 OFFICE OF GENERAL COUNSEL B-193233 Mr. Robert 0. Townsend, Chairman Board of Supervisors County of San Bernardino 175 West Fifth Street San Bernardino, California 92415 Dear Mr. Townend, This is in reply to your letter of October 10, 1978, concerning the proper interpretation of section 2(a)(1) of the Payments in Lieu of Tales Act of 1976. On October 16, 1978, we issued a decision on the questions raised by the Department of the Interior regardimg section 2(a)(1), in which we held that payments made by States directly to school districts, from revenues received pursuant to the statutes listed in section 4 of the Act, should not be deducted from entitlements due units of local government. We also held that payments made by States to units of local goverment that are required by State law to pass these pay- mnts through to school districts, should be deducted from section 2(a) (1) payments to local governments only where the local units are responsible for proviing school service. from local ta revenues. A copy of our October 16 decisio, B-167553, is emlosed. Thank you for your interest in the work of this Office. Sincerely yours, Mrs. Uollee Efros Assistant General Counsel