[Sequestration of Retirement Funds for District of Columbia Employees Under P.L. 99-177]

GAO addressed issues pertaining to the sequestration of monies for the District of Columbia's employee retirement funds. GAO noted that: (1) that portion of the federal payment to the District that the Treasury paid before February 1, 1986, was not sequesterable because it had already been obligated by that date; and (2) it did not identify the federal retirement fund contribution as a separate appropriations account because the relevant appropriations act did not separately identify it as such.