District of Columbia Courts Appropriation Accounting, B-284566, April 3, 2000

B-284566 Apr 03, 2000 Jump To VIEW DECISION RELATED PAGES GAO CONTACTS Highlights Is the appropriation for "Defender Services in the District of Columbia Courts" the "applicable appropriation" to charge prior fiscal year obligations for purposes of section 108 of a joint resolution making continuing appropriations for fiscal year 2000 (continuing resolution)? /2/ 2. Are the "Federal Payment to the District of Columbia Courts" and "Defender Service in the District of Columbia Courts" appropriations for fiscal year 2000 available to pay any prior fiscal year(s) CJA. Courts violate the Antideficiency Act by continuing to incur obligations for court-appointed attorneys if fiscal year 2000 appropriations are insufficient to pay all fiscal year 2000 obligations for these programs? View Decision Subject: District of Columbia Courts Appropriation Accounting File: B-284566 Date: April 3, 2000 Ms. Anne Wicks Acting Executive Officer District of Columbia Courts Dear Ms. Wicks: By letter dated January 20, 2000, the former Executive Officer, District of Columbia Courts, asked the following questions concerning the proper accounting for certain payments by D.C. Courts for the D.C. Criminal Justice Act (CJA), the Counsel for Child Abuse and Neglect (CCAN), and the Guardianship programs. /1/ 1. Is the appropriation for "Defender Services in the District of Columbia Courts" the "applicable appropriation" to charge prior fiscal year obligations for purposes of section 108 of a joint resolution making continuing appropriations for fiscal year 2000 (continuing resolution)? /2/ 2. Are the "Federal Payment to the District of Columbia Courts" and "Defender Service in the District of Columbia Courts" appropriations for fiscal year 2000 available to pay any prior fiscal year(s) CJA, CCAN, and Guardianship program obligations not paid before enactment of the District of Columbia Appropriations Act, 2000 /3/ or not paid out of interest earned on the fiscal year 1999 "Federal Payment to the District of Columbia Courts"? 3. Would the D.C. Courts violate the Antideficiency Act by continuing to incur obligations for court-appointed attorneys if fiscal year 2000 appropriations are insufficient to pay all fiscal year 2000 obligations for these programs? Regarding payments made under the continuing resolution, the "Defender Services in the District of Columbia Courts" appropriation is an "applicable appropriation" to charge these payments although not the only "applicable appropriation." We also agree that the "Federal Payment to the District of Columbia Courts" and the "Defender Services in the District of Columbia Courts" appropriations are available to cover prior year(s) obligations. Finally, D.C. Courts would not violate the Antideficiency Act if it incurs and charges CJA, CCAN, and Guardianship program obligations against the fiscal year 2000 Defender Services appropriation after it is exhausted. Congress has authorized, but not required, the D.C. Courts to use the Federal Payment fiscal year 2000 appropriation to pay these obligations. As discussed in more detail below, the D.C. Courts should use the financing flexibility Congress has provided to reduce, if not eliminate, the risk that fiscal year 2000 obligations for the CJA, CCAN, and Guardianship programs would not be timely paid. Background The District of Columbia Appropriation Act for 1998 authorized $108 million in the "Federal Payment to the District of Columbia – Criminal Justice System" appropriation to be used to fund D.C. Courts activities, including payments for attorneys appointed to represent indigents under the CJA, CCAN, and the Guardianship program. /4/ D.C. Courts overobligated its 1998 appropriation in violation of the Antideficiency Act and deferred a significant amount of attorney payments until fiscal year 1999. /5/ Congress became aware of the deferred payments and changed the appropriation for D.C. Courts. Instead of including funds for court appointed attorneys in a lump sum appropriation, the District of Columbia Appropriation Act, 1999, specifically provided up to a specific amount for the CJA and CCAN programs as part of the "Federal Payment to the District of Columbia Courts." /6/ During fiscal year 1999, it became clear that D.C. Courts would not be able to pay all its fiscal year 1999 and prior year obligations for the CJA, CCAN, and Guardianship programs with fiscal year 1999 appropriations. In response, Congress significantly changed the way it appropriated funds for D.C. Courts by establishing two separate appropriation accounts. The District of Columbia Appropriation Act, 2000, provides a "Federal Payment to the District of Columbia Courts" to fund salaries and expenses of court operations and capital improvements.