[Query Concerning Expenditures From Working Capital Fund]

The General Services Administration (GSA) asked whether it may properly expend moneys from the Working Capital Fund for purposes not specifically authorized by statute but which have been revealed to Congress. GSA also asked whether such expenditures would violate the Antideficiency Act. GAO held that the fund is not available to pay for the costs associated with items not specifically authorized. However, if the unauthorized expenditures are fully reimbursed from available appropriations which benefited from the services provided, the act will not be violated.