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P00458 1 (2010-03-09)

handle is hein.gao/gaobadots0001 and id is 1 raw text is: Operation and Maintenance, Army (OMA) 11/3/2008 7/16/2004; 10/8/2004 $16,802,792 31 U.S.C. § 1517(a) Third United States Army, U.S. Army Central Command improperly obligated FY 2004 OMA funds for the construction of two phases of an internment facility at Camp Bucca, Iraq. The Command should have obligated the FY 2004 Military Construction, Army appropriation. A violation of 31 U.S.C. § 1517(a) occurred when no appropriations were available to cover the obligations. The Command could not obligate OMA appropriations under 10 U.S.C. § 2805 because the obligated amount exceeded the statute's obligation amount limitation. Neither could the Command utilize authority provided in the National Defense Authorization Act that authorizes OMA appropriations for construction outside the U.S. under certain conditions because the Secretary of Defense did not make the requisite determination that the conditions were present. Source: Unaudited information GAO extracted from agency Antideficiency Act reports; for further information about a specific report, please contact the relevant agency. The Vice Chief of Staff of the Army issued memoranda of concern to the responsible officers. The Department of Defense (DOD) Office of General Counsel issued a legal opinion clarifying fiscal law principles. DOD issued guidance on the use of OMA appropriations for construction. The Office of the Under Secretary of Defense (Comptroller) issued guidance on the use of OMA appropriations to fund construction projects. Army management provided training to Army fiscal personnel on current fiscal law regarding funding of construction. United States Government Accountability Office www.gao.gov 09-01 05-17 Department of the Army Antideficiency Act Report Information, IFY 09 Page 1 of 8

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