https://www.gao.gov/products/154041

B-257825: Mar 15, 1995

The Federal Aviation Administration (FAA) requested the restoration of its funds from merged accounts, contending that: (1) it was not billed for Federal Highway Administration (FHwA) services for fiscal years 1984, 1986, and 1987 until 1994, due to an error in FHwA accounting systems; and (2) the accounts that should have been charged for the services were canceled in 1993 and were no longer avai...

https://www.gao.gov/products/404069

B-257825: Mar 15, 1995

Which should have been charged for the services. GAO concurs in the Treasury denial because the error in question is not an "obvious clerical error" in reporting which may be corrected under Treasury Financial Management Bulletin No. 94-04. The error was caused by a deficiency in FHWA's accounting system. The FAA operations appropriations accounts which should have been charged for these services...