Use of GAO's Appropriations to Pay the District of Columbia Stormwater Fee

GAO was requested to evaluate the District of Columbia's (District) stormwater fee and, based on the facts and other information provided to by the District, GAO determined that the stormwater fee is a tax for which Congress has not waived its sovereign immunity. Accordingly, GAO is constitutionally prohibited from using appropriated funds to pay the stormwater fee assessment due on October 1, 2010.