Anti-Deficiency Act

Agriculture's Food and Nutrition Service Violates the Anti-Deficiency Act Gao ID: AFMD-87-20 March 17, 1987

GAO reviewed the Food and Nutrition Service's (FNS) accounting system to determine the system's effectiveness in complying with the Antideficiency Act.

GAO found that the FNS Child Nutrition Programs: (1) have violated the Antideficiency Act because, since fiscal year (FY) 1983, FNS has paid for program-sponsored meals in September of each fiscal year with funds from the subsequent year's appropriation without the authority to do so; and (2) had a cumulative deficiency of at least $109.6 million as of September 30, 1985. GAO noted that it informed FNS of the violation, but FNS did not: (1) report the deficiency, as the act required; (2) act to correct the problem; (3) determine the exact amount of the cumulative shortfall at the end of FY 1986; or (4) request a supplemental appropriation to eliminate the shortfall.

Recommendations

Our recommendations from this work are listed below with a Contact for more information. Status will change from "In process" to "Open," "Closed - implemented," or "Closed - not implemented" based on our follow up work.

Director: Team: Phone:


The Justia Government Accountability Office site republishes public reports retrieved from the U.S. GAO These reports should not be considered official, and do not necessarily reflect the views of Justia.