Anti-Deficiency Act: Agriculture's Food and Nutrition Service Violates the Anti-Deficiency Act
AFMD-87-20
Published: Mar 17, 1987. Publicly Released: Mar 17, 1987.
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Highlights
GAO reviewed the Food and Nutrition Service's (FNS) accounting system to determine the system's effectiveness in complying with the Antideficiency Act.
Recommendations
Recommendations for Executive Action
| Agency Affected | Recommendation | Status |
|---|---|---|
| Department of Agriculture | The Secretary of Agriculture should direct FNS to report a deficiency violation, as required by the Antideficiency Act, to Congress and the President. |
The Department of Agriculture (USDA) did not agree that it had violated the Antideficiency Act; however, it informed Congress and the President by letter on April 13, 1987, that GAO reported the violation.
|
| Department of Agriculture | The Secretary of Agriculture should direct FNS to determine the amount of the deficiency as of the end of FY 1986 and request, through the Office of Management and Budget (OMB), a supplemental appropriation from Congress to eliminate it. |
USDA did not agree that it violated the Antideficiency Act; however, supplemental funds were requested from OMB.
|
| Department of Agriculture | The Secretary of Agriculture should direct FNS to change its practice of paying for meals, provided through the Child Nutrition Programs in September of each fiscal year with funds from the subsequent year's appropriation, so that obligations for meals served in September will be charged to the pertinent appropriation account of the expiring fiscal year. |
USDA stated that it intended to end this practice effective September 1987.
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Topics
Accounting proceduresAccounting systemsAppropriated fundsFood programs for childrenFood relief programsFunds managementSupplemental appropriationsChild nutritionFunding shortfallNutrition