On December 19, 2019, Congress agreed to exempt the Universal Service Fund from the Anti-Deficiency Act (ADA) until December 31, 2020 as part of the Consolidated Appropriations Act, 2020. New interpretation of the ADA in 2004 forced the Schools and Libraries Division to hold funding commitments until the Universal Service Administrative Company had collected enough money to cover the commitments. Congress, however, has consistently exempted the USF from the ADA and continues to pass temporary one or two-year exemptions.
The April 2005 Government Accountability Office (GAO) report providing background information on this accounting regulation can be found here.
The April 2005 Government Accountability Office (GAO) report providing background information on this accounting regulation can be found here.