B-206173(2),L/M, AUG 3, 1982

B-206173(2),L/M: Aug 3, 1982

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WERE SOCIAL. IN NATURE IS ENCLOSED. THE DECISION AFFIRMS OUR EARLIER DECISION THAT PAYMENTS FOR THESE RECEPTIONS FROM THE COOPERATING ASSOCIATION FUND OF THE NATIONAL PARK SERVICE WERE UNAUTHORIZED. WE DETERMINED THAT OBLIGATIONS UNRELATED TO THE TWO EVENTS DISCUSSED IN OUR DECISION WERE OCCASIONALLY MADE PRIOR TO RECEIPT OF DONATIONS TO THE FUND FOR THEIR LIQUIDATION. EVEN THOUGH THE SHORTAGES WERE COVERED BY SUBSEQUENT DONATIONS.

B-206173(2),L/M, AUG 3, 1982

PRECIS-UNAVAILABLE

JAMES G. WATT, THE SECRETARY OF THE INTERIOR:

OUR DECISION OF TODAY, RECONSIDERING OUR FEBRUARY 23, 1982, DECISION THAT TWO RECEPTIONS HOSTED BY YOU AND YOUR WIFE DURING DECEMBER 1981, WERE SOCIAL, RATHER THAN OFFICIAL, IN NATURE IS ENCLOSED. THE DECISION AFFIRMS OUR EARLIER DECISION THAT PAYMENTS FOR THESE RECEPTIONS FROM THE COOPERATING ASSOCIATION FUND OF THE NATIONAL PARK SERVICE WERE UNAUTHORIZED.

IN ADDITION, DURING OUR REVIEW OF FUND CONTROLS OVER THE COOPERATING ASSOCIATION FUND, WE DETERMINED THAT OBLIGATIONS UNRELATED TO THE TWO EVENTS DISCUSSED IN OUR DECISION WERE OCCASIONALLY MADE PRIOR TO RECEIPT OF DONATIONS TO THE FUND FOR THEIR LIQUIDATION. THIS PRACTICE, CAUSED BY INADEQUATE FUND CONTROL PROCEDURES, VIOLATED THE PROHIBITION OF SUBSECTION (A) OF THE ANTI-DEFICIENCY ACT, 31 U.S.C. SEC. 665(A), WHICH PRECLUDES THE INCURRING OF OBLIGATIONS IN EXCESS OF AVAILABLE FUNDS. THIS RESTRICTION APPLIES TO TRUST FUNDS SUCH AS THE COOPERATING ASSOCIATION FUND. SEE OMB CIRCULAR A-34, SECTIONS 11.2 AND 21.1; SEE ALSO, NATIONAL PARK SERVICE DONATIONS POLICY, JANUARY 23, 1980 REVISION. FOR EXAMPLE, THE FUND'S OBLIGATIONS TOTALED ALMOST $1050 MORE THAN AMOUNTS AVAILABLE FOR OBLIGATION AS OF NOVEMBER 4, 1981.

EVEN THOUGH THE SHORTAGES WERE COVERED BY SUBSEQUENT DONATIONS, THEY MUST BE REPORTED PURSUANT TO SECTION (F)(2) OF THE ACT.