The Legality of the Uses of Capital Funds Spent by the National Park Service on Behalf of the D.C. Department of Recreation
B-118638.83: Jan 24, 1977
- Full Report:
The Chairman of the Subcommittee on the District of Columbia, Senate Committee on Appropriations requested that GAO examine all capital funds spent by the National Park Service on the behalf of the Department of Recreation, District of Columbia.
GAO concluded that the District Department of Recreation circumvented the intent for which the capital funds were appropriated and supplemented the District's appropriations. Adjustments required to transfer charges to the proper appropriation accounts could cause violations of the Antideficiency Act if sufficient funds are not available in prior years' appropriations.
GAO recommended that the Mayor adjust the appropriation accounts as necessary to properly record the expenditures discussed in this letter and emphasize to all concerned that they must adhere to laws, policies, regulations, and sound financial management procedures concerning the proper use of public funds.