[Unauthorized Use of Interest Earned on Appropriated Funds]
B-283834
Published: Feb 24, 2000. Publicly Released: Feb 24, 2000.
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Highlights
GAO commented on whether the: (1) Court Services and Offender Supervision Agency of the District of Columbia (CSOSA) had the legal authority to spend the interest earned on appropriated funds for fiscal years 1998 and 1999; and (2) interest that CSOSA spent violated the Antideficiency Act. GAO held that: (1) CSOSA lacked the requisite statutory authority to spend the interest earned on appropriations; and (2) CSOSA's spending of the interest constituted an unauthorized augmentation of its appropriation, which violated the Antideficiency Act.
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Appropriated fundsAppropriation limitationsBudget authorityInterestNoncomplianceStatutory lawInterest earnedLaw courtsReorganization