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OGC-98-23 1 (1998-01-19)

handle is hein.gao/gaobabvnk0001 and id is 1 raw text is: United States G A) General Accounting Office Washington, D.C. 20548 Office of the General Counsel B-266063 January 19, 1998 The Honorable Pete V. Domenici Chairman Committee on the Budget United States Senate The Honorable Frank Lautenberg Ranking Minority Member Committee on the Budget United States Senate This report follows up on our report entitled Budget Issues: Inventory of Accounts With Spending Authority and Permanent Appropriations, 1996 (GAO/AIMD-96-79), issued on May 31, 1996. The report responded to the Committee's request that we update our 1987 inventory of accounts with spending authority and permanent appropriations (commonly referred to as backdoor spending authority). The report provided information for each of the 558 budget accounts that agencies identified as having backdoor spending authority. As stated in the report, we could not verify the accuracy of 53 accounts that provided backdoor spending authority as claimed by the agency. The report identified these accounts by marldng the legal citation with an asterisk. Since the issuance of the report we have resolved the status of each of the 53 accounts. We were able to verify that 33 of the accounts have backdoor spending authority. In 28 of the accounts the agency provided a correct legal citation. With respect to the remaining 5 accounts, based on subsequent discussion with agency officials, we agree that the original information provided us concerning these 5 accounts' backdoor spending authority is correct. We determined that the remaining 20 accounts did not possess backdoor spending authority. We so advised each of the General Counsels for the respective agencies. This report presents each of the 53 accounts as follows: Table I contains the 20 accounts that should be deleted from the inventory. Table I contains the 28 accounts with the correct legal citation for the agency's backdoor authority. Table fI contains the remaining 5 accounts which we now agree have backdoor spending authority. The page number referenced at the beginning of each account entry in each of the three tables is the page on which the account appears in the May 1996

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