Financial Management of a Disaster Assistance Project

This Office is currently reviewing the financial management of a disaster assistance project that the Office of Foreign Disaster Assistance (OFDA), Agency for International Development (AID), conducted in conjunction with the Department of Defense (DOD), during 1985. We initiated this review to respond to a request from the Army Finance and Accounting Center, Indianapolis, Indiana for instructions on the disposition of uncollected bills in the amount of $139,294.41 that the Army had submitted to OFDA, which it could not pay. On the basis of information currently available to this Office, we have tentatively determined that a unit of the Department of the Army expended funds on this project in violation of: (1) 31 U.S.C. 1301(a) (use of appropriations for objects other than for which the appropriations were made); and, (2) the Antideficiency Act, 31 U.S.C. 1341(a)(1)(A).