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B-253623 1 (1994-09-28)

handle is hein.gao/gaobadofa0001 and id is 1 raw text is: /SZCso COmOMMw r Gtaer of a. Uited States WeaiLa4 n, D.C, 2064a Decision Matter of: Adjustment of Expired and Closed Accounts File: B-253623 Date: September 28, 1994 DIGEST 1. The United States Arms Cotitrol and Disarmament Agency may not avoid adjusting an appropriation account and report ,',g any resulting Antideficiency Act violation on the basis that (1) the account has expired, (2) adjusting the account will result in overobligations, or (3) the overobligations were unintentional. 2. Under the circumstances presented, GAO will not object should the United States Arms Control and Disarmament Agency (ACDA) reasonably determine not to adjust the accountitng records for a closed M account comprised of salary and expense funds. To the oxtent that Antideficiency Act violations may have occurred in years covered by Ih, closed account, ACDA should so report. 3, The authority to initiate disciplinary actions for Antideficiency Act violations is vCsted in the agency and is not within GAO's jurisdiction under 31 U.S.C. § 3528(b). DECISION The Geicral Counsel, United States Arms Control and Disarmament AgenCIy (ACDAj. asks whether ACDA must adjust its accounts for fiscal years 1990 and earlier to charge certain personnel expenses to 'epresentation funds, when such adjustments will disclose unintentional violations of the Antideficiency Act. For the reasons discussed below, we conclude that ACDA must adjust expired accounts for fiscal years 1989 and 1990 and report the applicable Antideficiency Act violations, ACDA need not adjust the accounting. records for its closed M accounts for fiscal years prior to 1989, ACDA should nevertheless disclose the likelihood that Antideficiency Act violations occurred before fiscal year 1989 in its Antideficiency Act report on violations for fiscal years 1989 and I990. ACDA also asks us to exempt it from disciplining any responsible employees pursuant to 31 U.S.C. § 3528(b) (19S). The authority to initiatu disciplinary actions for Antideficiency Act violations is vested in the agency and is not a matter within the jurisdiction of this Office under 31 U.S.C. § 3528(b).

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