FTA Procedures to Prevent Antideficiency Act Violations
On May 15, we issued our report on the Federal Transit Administration (FTA) actions to prevent Antideficiency Act violations of grant funds. In June 2003, the Department reported to OMB and Congress that FTA committed a violation of the Antideficiency Act. In the Department's FY 2005 appropriation, the House Appropriations Committee directed FTA to report how the agency had modified its accounting procedures and practices to prevent recurrence of Antideficiency Act violations. The Committee also directed our office to review FTA's new procedures and report to the House and Senate Committees on Appropriations on the sufficiency of these new procedures. We reviewed and tested the controls implemented by FTA and concluded FTA has implemented sufficient controls to prevent and detect overobligations in the mass transit account for the grants program. FTA must remain vigilant in exercising these controls.