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P00454 1 (2006-08-11)

handle is hein.gao/gaobadoto0001 and id is 1 raw text is: 03-10 Department of the Army O&M, Army 2/18/2005 7/18/2001 $900,000.00 31 U.S.C. § 1517 Entered into Capital lease using wrong appropriation. Used Army O&M funds. Should have used Other Procurement, Army, funds. At that time there were insufficient Other Procurement, Army funds continuously available from the time of the initial capital lease until the time of the correction. This resulted from a violation of the Purpose Statute, 31 USC 1301. Corrective action was taken when the lease was restructured into an operating lease so that the use of O&M, Army funds was appropriate. Corrective action was taken to New financial system installed and eliminate the overobligation by Department of 31 U.S.C. processing errors resulted in an deobligating FY 2002 funds ADA05-02 04-01 the Army of O&M, Army 2/15/2005 9/30/2004 $3,174,000.00 3 17 understatement of obligations and not which were not needed to cover enough funding continuously available other obligations; new written to correct it. procedures promulgated to prevent reoccurrence. (1) New funds distribution system Department of Foreign Currency DoD obligated $651,249 to fund implemented, (2) procedures Defense Fluctuation, 31 U.S.C. construction projects, however, because upgraded and (3) DoD's ADA-05-03 97-02 defen Fluction, 2/18/2005 7/19/1993 $451,249.00 31 of foreign currency fluctuations, the Financial Management Education Construction, § 1517 Activity Defense relevant DoD account had only Regulation revised to clarify $200,000 available for obligation, charging for foreign currency variances. All responsible individuals Funding of unauthorized, personal (except one that retired) were 31 U.S.C. housing improvements and construction disciplined. Congressional ADA-05-04 02-03 Department of O&M, Navy 12/16/2004 FY 1999 $157,640.00 § 1341 (a) and (gazebo, installation of a patio) for which notification violations corrected the Navy FY 2000 31 U.S.C. appropriated funds were unavailable. after the fact. Violations are § 1517 This resulted from a violation of the uncorrectable as properly Purpose Statute, 31 USC 1301. chargeable funds were not available for the activity. Source: GAO presentation of agency Antideficiency Act reports United States Government Accountability Office www.gao.gov ADA-05-01 Antideficiency Act Report Information, FY 2005 Page 1 of 6

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