Department of Energy-Report of Antideficiency Act Violation
B-308715: Nov 13, 2007
The Antideficiency Act requires agencies to report violations of the Act to Congress and the President and transmit copies of those reports to the Comptroller General at the same time. In an April 20, 2007, opinion to the Subcommittee on Energy and Water Development, House Committee on Appropriations, GAO concluded that DOE violated the Act when it incurred obligations to implement its title XVII loan guarantee program before Congress enacted appropriations for that program. By law, DOE may not use funds to implement or finance a loan guarantee program unless Congress specifically appropriates funds for the program. During fiscal years 2006 and 2007, DOE, without an appropriation for the program, incurred obligations of more than $503,000 for developing and publishing policies and guidance, drafting regulations, issuing a solicitation announcement for pre-applications, staffing and operating a program office, preparing a notice of proposed rulemaking, drafting a charter for the program's Credit Review Board, reviewing pre-applications, and procuring support services.
While DOE has indicated to us that it plans to report to Congress in accordance with the OMB Circular, more than 6 months have passed and it has not yet done so. For these reasons, we are writing to advise you of DOE's violation of the Antideficiency Act and its failure to report its violation to Congress and transmit a copy of its report to this Office as required by the Act.