Financial Management: Promptness of FY 2003 Third Quarter DoD Payments to the Department of the Treasury for District of Columbia Water and Sewer Services

摘要

The audit was conducted in response to Public Law 106-554, the Consolidated Appropriations Act of 2001, The Act requires the inspector general of each Federal agency that receives water and sewer services from the District of Columbia to report to the Congressional Appropriations Committees on the promptness of payments within 15 days of the start of each quarter. The District of Columbia Water and Sewer Authority supplies both water and sewer services to Federal agencies and DoD Components within the National Capital Region. The Department of the Treasury is the collection agent for Federal agencies and DoD Components' water and sewer payments, with the Department of the Treasury submitting a single payment to the Water and Sewer Authority. The DoD components, composed of 16 separate installations, sites, and organizations, are required to make advance quarterly payments to the Department of the Treasury for estimated bills on anticipated water usage in FY 2003. If the estimated bill is more than actual usage, the DoD Components receive a credit 3 years after the payment, the time it takes for billing reconciliation.