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B-235577.2-O.M. 1 (1989-11-09)

handle is hein.gao/gaobadwbq0001 and id is 1 raw text is: United States GAO) General Accounting Office Memorandum DATE: November 9, 1989 TO: Sub-Project Manager, AFMD/FA - Marcia B. Buchanan THRU: Assistant General Co~iil OGC/AFMD - Jeffrey A. Jacobso - , ,t/// FROM: Attorney-Advisor, #6MD- Dougs H.Hlton SUBJECT: Financial Statement Audit: Use of Collections by the Food and Nutrition Service (B-235577.2; Job Code 917108) This responds to your August 15, 1989 request for our opinion on whether the Food and Nutrition Service (FNS) may retain collections of its accounts receivable and use those collections to finance current FNS operations. For the reasons stated below, we conclude that FNS may retain and use some, but not all, of the amounts it collects each year. Specifically, FNS may retain any amounts collected from state agencies or households under the authority of the Food Stamp Act, and credit such amounts to the appropriation for the fiscal year in which the collection occurred. However, FNS must deposit into the Treasury any civil penalties collected from retail and wholesale food distributors under the authority of the act. In addition, FNS may credit reimbursements it receives from grantees (generally involving improper payments made from grant funds) to the appropriation which originally funded the grant, but these amounts are not available for new obligations unless the appropriation involved is also available for new obligations. ,ns Improvement ________________

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