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B-300325 1 (2002-12-13)

handle is hein.gao/gaocrptaojl0001 and id is 1 raw text is: ,Accountability * Integrity* Reliability United States General Accounting Office Washington, DC 20548 B-300325 December 13, 2002 The Honorable Herb Kohl Chairman The Honorable Thad Cochran Ranking Minority Member Subcommittee on Agriculture, Rural Development, and Related Agencies Committee on Appropriations United States Senate Subject: Use of Conservation Operations Appropriation to Fund Technical Assistance for Conservation Programs Enumerated in Section 2701 of the 2002 Farm Bill This responds to your letter of October 9, 2002, requesting our legal opinion on issues related to the funding of technical assistance for the conservation programs enumerated in section 2701 of the Farm Security and Rural Investment Act of 2002 (2002 Farm Bill). In B-291241, October 8, 2002, we found that the Department of Agriculture's (Agriculture) conservation operation (CO) appropriation was not available to fund technical assistance for section 2701 conservation programs. You asked us to: (1) ascertain whether Agriculture had used the CO appropriation in the last quarter of fiscal year 2002 for technical assistance for section 2701 programs and, if so, the total amount of CO funds expended for that purpose; and (2) describe the actions that Agriculture must take to ensure proper accountability of Commodity Credit Corporation (CCC) and CO funds. We found that Agriculture improperly obligated approximately $20.8 million of the CO appropriation to pay for technical assistance for section 2701 conservation programs in the last quarter of fiscal year 2002. Because the CO appropriation was not available for that purpose, Agriculture's obligation of the CO appropriation violated 31 U.S.C. § 1301(a), which prohibits the use of appropriations for purposes other than those for which they were appropriated. To ensure proper accounting of the CO and CCC appropriations, Agriculture must adjust both appropriation accounts, deobligating the $20.8 million improperly charged to the CO appropriation and charging that amount to the CCC account. Agriculture, however, has not requested an apportionment from the Office of Management and Budget (OMB) of CCC funds to cover the $20.8 million of section 2701 technical assistance obligations. Thus, Agriculture has violated the Antideficiency Act, 31 U.S.C. § 1341(a), which

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