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NLRB improperly recorded obligations against fiscal year 2010 appropriations for training expenses. Because the training was delivered during fiscal year 2011, and registration was not required during the prior fiscal year, the training was a bona fide need of fiscal year 2011, not of fiscal year 2010. Furthermore, because NLRB signed the agreement during fiscal year 2011, NLRB did not, in fact, incur the obligation until fiscal year 2011. NLRB properly recorded obligations against its fiscal year 2010 appropriations for court reporting contracts. Because of the nature of the contracted services, NLRB did not know at the time it signed the contracts the total amount it would spend on each court reporting contract. NLRB properly obligated amounts based upon reasonable estimates.

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