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P00457 1 (2009-03-03)

handle is hein.gao/gaobadotr0001 and id is 1 raw text is: Operation and Maintenance, Army (OMA), Defense Environmental Restoration Account (DERA), Research, Development, Technical, and Evaluation (RDT&E), Military Construction, Army (MCA) FY 1996 to 10/24/2007 FY1995 $2,713,681.00 31 U.S.C. §§ 1341 (a)(1)(A), 1517(a) Aberdeen Proving Ground (APG) personnel improperly obligated a mix of FYs 1997 & 1998 OMA and FYs 1996, 1997, & 1998 DERA appropriations to renovate a building. The work that was classified as renovation was actually minor military construction. The Army reported an Antideficiency Act (ADA) violation because funds in the accounts it identified as the correct accounts, FY 1996 RDT&E, FY 1996 OMA, and FY 1997 MCA, were not continuously available from the time of obligation to the time of correction. The responsible official was given an oral reprimand. The Army deobligated the improperly obligated funds and applied funds from the RDT&E, OMA, and MCA accounts to cover the costs. APG has begun to more rigorously review funding of all construction/repair orders. 4 + + I 4 I + ADA-08-02 06-10 Department of the Army Operation and Maintenance, Army (OMA) 11/5/2007 9/22/2003; 9/30/2003 $130,257.03* 31 U.S.C. § 1341 (a)(1)(B) Army Corps of Engineers, Sacramento District, obligated expiring FY 2003 OMA funds on September 22 & 30, 2003, as part of the issuance of two orders to the General Services Administration for FY 2004 technical and administrative support services. Because the orders were placed before the enactment of the FY 2004 appropriations act and did not include a clause providing that the obligation was contingent upon enactment of the appropriation, the obligations in FY 2003 for FY 2004 services violated the ADA. Responsible officials received letters of counseling. The Corps charged the correct FY 2004 accounts for the Army's obligations. The Corps implemented a new system for processing interagency orders and service contracts. The Corps issued a new fund certification policy permitting only Resource Management personnel to certify funds for government orders and contractual services. Source: Unaudited information GAO extracted from agency Antideficiency Act reports; for further information about a specific report, please contact the relevant agency. * The two order amounts were $102,988.38 and $119, 536.63, totaling $222,525.01. The investigative team determined that some of the line items on the obligations appropriately cited funds that were not expiring for new obligations on 9/30/03 and were therefore properly funded. After that amount ($92,267.98) was subtracted the total amount reported for the violations was $130,257.03. United States Government Accountability Office www.gao.gov Antideficiency Act Report Information, FY 2008 Page 1 of 14 ADA-08-01 03-09 Department of the Army

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