Quick-Reaction Report on DoD Support for the 1996 Paralympics and Centennial Olympic Games
INSPECTOR GENERAL DEPT OF DEFENSE ARLINGTON VA
Pagination or Media Count:
This audit report is the first in a series of reports that will be issued in response to a request from the Director, Office of Special Events regarding DoD support of the 1996 Olympic and Paralympic Games. The audit was requested to help ensure that DoD maintains proper controls over funding and logistical support to the Games. The report addresses the disposition of reimbursement for services supporting the Olympic Games and the negative balances being reported on U.S. Treasury reports, which indicate potential Antideficiency Act violations. We issued this as a quick- reaction report recommending immediate cessation of the practice of depositing reimbursements into DoD appropriations which constitutes an improper augmentation and recommending that management perform a preliminary review for potential Antideficiency Act violations. The DoD provides substantial security and logistical support to special events, as outlined in DoD Directive 2000.15, Support of Special Events, November 21, 1994. The Directive states that support may include equipment, personnel, technical or managerial advice, or guidance. Congress has authorized and appropriated funds for this purpose. Reimbursement for the support provided may be deposited into a DoD components appropriation only if there is specific statutory authority to do so, or if the reimbursement qualifies as a repayment. There is no statutory authority to permit such deposit in this case therefore, the reimbursements should be deposited as miscellaneous receipts into the U.S. Treasury, General Fund.
- Administration and Management