Summary

The Inspector General of the Denali Commission has requested GAO's decision on whether the Commission violated the Antideficiency Act (Act) in December 2005 when it recorded an obligation of $400,000 for a grant to the Alaska Department of Commerce, Community and Economic Development. The Commission incurred an obligation for the grant on August 27, 2005, when the Commission transmitted a Financial Assistance Award to the Alaska Department of Commerce, Community and Economic Development, although it failed to properly record the obligation.

When the Denali Commission incurred an obligation on August 27, 2005, for a Financial Assistance Award to the Alaska Department of Commerce, Community and Economic Development, it had an apportionment sufficient to cover the obligation. Accordingly, it did not violate the Antideficiency Act. The Commission, however, failed to record the obligation in accordance with the 31 U.S.C. 1501.