United States Government Publishing Office publisher pbl distributor dst United States Government Accountability Office author aut Government Organization text government publication eng GAOREPORTS Legislative Agency Publications gao_comptroller_general legislative 2016-06-23 U.S. Government Publishing Office 2008-05-20 monographic deposited born digital 6 p. GA 1.13:B-310725 https://www.govinfo.gov/app/details/GAOREPORTS-B-310725 P0b002ee18fd48344 f:310725 DGPO 2016-06-23 2016-06-23 GAOREPORTS-B-310725 machine generated eng fdlp COMPTROLLERDECISION GAOREPORTS-B-310725 B-310725 Comptroller General Decision

The Inspector General (IG) for the National Science Foundation (NSF) may not credit to the IG appropriation amounts recovered pursuant to the False Claims Act that represent investigative costs incurred by the office. Recovery of these costs cannot be characterized as a repayment of an appropriation--the narrow exception to the miscellaneous receipts rule, 31 U.S.C. sect. 3302(b). Congress appropriates a specific amount to the IG for costs to carry out its duties under the Inspector General Act of 1978, including investigations of payments made pursuant to a false claim. Crediting the IG appropriation with these amounts recovered for investigative costs without specific statutory authority would violate the miscellaneous receipts statute and constitute an improper augmentation of the IG appropriation. https://www.govinfo.gov/content/pkg/GAOREPORTS-B-310725/html/GAOREPORTS-B-310725.htm https://www.govinfo.gov/content/pkg/GAOREPORTS-B-310725/pdf/GAOREPORTS-B-310725.pdf GAO/B-310725 https://www.govinfo.gov/app/details/GAOREPORTS-B-310725 Comptroller General Decision GAO/B-310725; B-310725, National Science Foundation--Disposition of False Claims Act Recoveries, May 20, 2008; Title 5 Appendix 3 5 U.S.C. App. 3 Title 16 Section 831n-4(f) Title 16 Section 831y 16 U.S.C. 831n-4(f) 16 U.S.C. 831y Volume 121 Page 1844 121 Stat. 1844 Public Law 110-161