Anti-Deficiency Act Violation Involving the District of Columbia Health and Hospitals Public Benefit Corporation

GAO provided information on possible violations of the Antideficiency Act by the District of Columbia Health and Hospitals Public Benefit Corporation (PBC) or the District of Columbia government, focusing on if the PBC: (1) violated the Anitdeficiency Act in fiscal years 1997 through 2000 by obligating more than Congress appropriated for those fiscal years; and (2) along with the District of Columbia, violated the Antideficiency Act in fiscal years 1997 through 2000 by using the District of Columbia General Fund to pay PBC liabilities during those fiscal years in excess of the resources PBC ultimately realized. GAO noted that for the fiscal years 1997 through 2000 the: (1) PBC violated the Antideficiency Act by obligating more than Congress appropriated; and (2) PBC and the District of Columbia are not authorized to incur obligations in excess of the amounts appropriated for the PBC, and a reportable violation of the Antideficiency Act therefore has occurred.