Legality of Using Trust Funds to Supplement Appropriation Limitation on the Inter-American Foundation (Code 43672)

During fiscal year 1974, the Inter-American Foundation (a U.S. Government Corporation), obligated funds in excess of the program limitation established in its appropriation act by utilizing money obtained from the Social Progress Trust Fund, which is administered for the U.S. by the Inter-American Development Bank (an international organization). Each year the Congress places a limitation on the amount available to carry out the Foundation's authorized program. GAO needs to know whether the Trust Fund money utilized by the Foundation was a part of the Foundation's program that was subject to the limitation.