The District of Columbia Department of Recreation misused unexpended capital outlay fund balances.

The Department spent or committed, as of December 31, 1976, $175,841 of $205,035 in unexpended capital outlay funds for: (1) operation and maintenance expenses not authorized under appropriations, including work on remodeling a kitchen and bathroom; (2) capital projects without District and congressional committee reprograming approval; and (3) administrative costs of the National Park Service under an agreement not approved by the Mayor and the Federal Office of Management and Budget. Procedures for reprograming (application of funds for purposes other than specified in appropriations) are nonstatutory and to be resolved by the District and congressional committees. Agreement to pay a 15% administrative fee to the Park Service was arbitrary and did not conform to requirements of the Home Rule Act.

Status Legend:

Review Pending-GAO has not yet assessed implementation status.

Open-Actions to satisfy the intent of the recommendation have not been taken or are being planned, or actions that partially satisfy the intent of the recommendation have been taken.

Closed-implemented-Actions that satisfy the intent of the recommendation have been taken.

Closed-not implemented-While the intent of the recommendation has not been satisfied, time or circumstances have rendered the recommendation invalid.

• Review Pending
• Open
• Closed - implemented
• Closed - not implemented

Recommendation for Executive Action

Recommendation: The Mayor should: (1) emphasize statutory requirements concerning use of funds; (2) adjust accounts to properly record expenditures; (3) insure that reprograming procedures are followed and resolve unapproved reprograming of funds with appropriate bodies; and (4) seek to have the Park Service adjust fee, if necessary, based upon cost of services.

Agency Affected:

Status: Closed

Comments: Please call 202/512-6100 for additional information.