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B-283834 1 (2000-02-24)

handle is hein.gao/gaocrptakym0001 and id is 1 raw text is: ~GAO __ _ _ _ __ United States General Accounting Office Office of the General Counsel Washington, DC 20548 B-283834 February 24, 2000 Mr. John A. Carver Trustee, Court Services and Offender Supervision Agency for the District of Columbia 633 Indiana Avenue, N.W. 12th Flo or Washington, DC 20004 Subject: Unauthorized Use of Interest Earned on Appropriated Funds Dear Mr. Carver: Pursuant to a request from the Chairman of the House Subcommittee, District of Columbia Appropriations, we reviewed interest earnings on federal funds paid to various District of Columbia government entities from fiscal year 1995 through fiscal year 1999. During our review, we learned that the Court Services and Offender Supervision Agency of the District of Columbia (CSOSA) earned interest on funds appropriated to it and spent the interest in 1998 and 1999. As discussed below, we conclude that CSOSA lacked the requisite statutory authority to spend the interest earned. Congress appropriated to CSOSA $43 million for fiscal year 1998 and $59.4 million for fiscal year 1999.! Based on the information your agency provided us, CSOSA earned approximately $1.693 million in interest by depositing the 1998 appropriation in an 2 interest bearing account. Of the interest earned, CSOSA spent approximately $1.575 million-approximately $450,000 for 1999 contracts, approximately $688,000 for 1998 contracts and approximately $437,000 for interagency services. Because CSOSA obligated all but approximately $159,000 of its fiscal years 1998 and 1999 appropriations, CSOSA's spending of the $1.575 million in interest resulted in CSOSA spending in fiscal years 1998 and 1999 more than the budgetary resources Congress provided in the appropriations acts. 'Pub. L. No. 105-100, 111 Stat. 2160, 2161 (1997); Pub. L. No. 105-277, 112 Stat. 2681, 2681-123 (1998). 2 Congress changed the appropriation act language for fiscal year 1999 to provide that Treasury would transfer the appropriated funds to CSOSA only as needed to liquidate obligations. As a result, CSOSA did not earn interest on the 1999 appropriation.

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