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P00459 1 (2011-01-19)

handle is hein.gao/gaobadott0001 and id is 1 raw text is: Federal Payment to the District of Columbia Courts 10/23/2009 FY 2001 - FY 2008 $134,000,000 31 U.S.C. § 1517(a)(1) District of Columbia (D.C.) Courts receives a two-year capital appropriation. From fiscal year 2001 to 2008, D.C. Courts requested and received an Office of Management and Budget (OMB) apportionment in the appropriation's first year of availability, but did not request and receive an OMB apportionment for the carry-over balance in the second year of availability. When D.C. Courts obligated funds in the second year of availability, in excess of any fiscal year apportionment, D.C. Courts concluded it violated 31 U.S.C. § 1517(a)(1). D.C. Courts reports that the violation totaled more than $134 million. General Services Administration (GSA), which provides financial services for D.C. Courts, only maintains accounting records for five years. The total of the violations since 2004 is approximately $134 million. Source: Unaudited information GAO extracted from agency Antideficiency Act reports; for further information about a specific report, please contact the relevant agency. No individuals were found responsible for the violation, because D.C. Courts determined that the violations were due to inadvertent error and inadequate guidance on apportionment of two-year appropriations. To prevent future violations, D.C. Courts revised its operational procedures to reflect guidance in OMB Circular A-11. GSA will also review D.C. Courts' apportionment schedules prior to submission to OMB. Finally, D.C. Courts will provide training to its staff from OMB budget officials on federal appropriations law and the budget process. United States Government Accountability Office www.gao.gov Antideficiency Act Report Information, FY 2010 Page 1 of 15 10-01 None District of Columbia Courts

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