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B-303961 1 (2004-12-06)

handle is hein.gao/gaocrptapqx0001 and id is 1 raw text is: G A 0 Comptroller General SIntegrity Reliability of the United States ~ccountabthty Inert Rea iy United States Government Accountability Office Washington, DC 20548 Decision Matter of: Architect of the Capitol-Payment of Fringe Benefits to Temporary Employees File: B-303961 Date: December 6, 2004 DIGEST Participation by the Architect of the Capitol (AOC) in a multiemployer defined benefit plan would constitute a violation of the Antideficiency Act because of the possibility of indeterminate withdrawal liability under the Employee Retirement Income Security Act. Language instructing AOC to take all steps which may be required to pay fringe benefits to its temporary employees notwithstanding any other provision of law does not suffice to waive the Antideficiency Act. Nothing in the statute or its legislative history suggests that Congress intended a waiver of the Antideficiency Act, and AOC can give effect to both this language and the Antideficiency Act. DECISION The Architect of the Capitol (AOC) has requested our decision regarding whether participation in a multiemployer defined benefit plan could lead to a violation of the Antideficiency Act because of the possibility of withdrawal liability under the Employee Retirement Income Security Act (ERISA). Letter from Alan M. Hantman, Architect of the Capitol, to David M. Walker, Comptroller General, July 15, 2004. As we explain below, the Antideficiency Act prohibits AOC from participation in such a plan because the potential for withdrawal liability could subject the government to an indeterminate and costly liability that extends into future years, for which appropriated funds may not be available. Although Congress directed AOC to take all steps required to pay fringe benefits to its temporary employees notwithstanding any other provision of law, this language does not waive the Antideficiency Act.