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Nonappropriated Fund Activities

B-167710-O.M. May 06, 1976
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Highlights

"Nonappropriated fund activities" are authorized or sanctioned by Government agencies, created and run by Government personnel fer benefit of Government personnel sometimes with initial loan of Government funds, and are sustained with profits from operations, rather than appropriated funds. GAO audit authority over such activities pursuant to Pub. L. 93-604 includes only those authorized or operated by executive agencies to sell merchandise or services to military or other Government personnel or their dependents, such as military or NASA post exchanges, commissaries, clubs and theaters.

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