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Antidef iciency Act Background
The Antideficiency Act is o ne o f the majo r laws thro ugh which Co ngress exercises its co nstitutio nal co ntro l o f the public purse. It evo lved o ver a
perio d o f time in respo nse to vario us abuses.
In its current fo rm, the law pro hibits:
Making o r autho rizing an expenditure fro m, o r creating o r autho rizing an o bligatio n under, any appro priatio n o r fund in excess o f the amo unt
available in the appro priatio n o r fund unless autho rized by law. 31 U.S.C. § 1341(a)(1)(A).
Invo lving the go vernment in any o bligatio n to pay mo ney befo re funds have been appro priated fo r that purpo se, unless o therwise allo wed by
law. 31 U.S.C. § 1341(a)(1)(B).
Accepting vo luntary services fo r the United States, o r emplo ying perso nal services no t autho rized by law, except in cases o f emergency
invo lving the safety o f human life o r the pro tectio n o f pro perty. 31 U.S.C. § 1342.
Making o bligatio ns o r expenditures in excess o f an appo rtio nment o r reappo rtio nment, o r in excess o f the amo unt permitted by agency
regulatio ns. 31 U.S.C. § 1517(a).
The fiscal principles underlying the Antideficiency Act are really quite simple. Go vernment o fficials may no t make payments o r co mmit the United
States to make payments at so me future time fo r go o ds o r services unless there is eno ugh mo ney in the "bank" to co ver the co st in full. The
"bank," o f co urse, is the available appro priatio n.
Vio latio ns o f the Antideficiency Act are subject to sanctio ns o f two types, administrative and penal. The Antideficiency Act is the o nly o ne o f the
title 31, United States Co de, fiscal statutes to prescribe penalties o f bo th types.
An o fficer o r emplo yee who vio lates 31 U.S.C. § 1341(a) (o bligate/expend in excess o r advance o f appro priatio n), sectio n 1342 (vo luntary
services pro hibitio n), o r sectio n 1517(a) (o bligate/expend in excess o f an appo rtio nment o r administrative subdivisio n as specified in an
agency's regulatio n) "shall be subject to appro priate administrative discipline including, when circumstances warrant, suspensio n fro m duty
witho ut pay o r remo val fro m o ffice." 31 U.S.C. § § 1349 (a), 1518 .
In additio n, an o fficer o r emplo yee who "kno wingly and willfully" vio lates any o f the three pro visio ns cited abo ve "shall be fined no t mo re than
$5,0 0 0 , impriso ned fo r no t mo re than 2 years, o r bo th." 31 U.S.C. § § 1350 , 1519 .
Repo rting Requirements
Once it is determined that there has been a vio latio n o f 31 U.S.C. § § 1341(a), 1342, o r 1517(a), the agency head "shall repo rt immediately to the
President and Co ngress all relevant facts and a statement o f actio ns taken." 31 U.S.C. § § 1351, 1517(b). The repo rts are to be signed by the
agency head. The repo rt to the President is to be fo rwarded thro ugh the Directo r o f OMB. In additio n, the heads o f executive branch agencies and
the Mayo r o f the District o f Co lumbia shall also transmit "[a] co py o f each repo rt . . . to the Co mptro ller General o n the same date the repo rt is
transmitted to the President and Co ngress." 31 U.S.C. § § 1351, 1517(b), as amended by the Co nso lidated Appro priatio ns Act, 20 0 5, Pub. L. No .
10 8 -447, div. G, title II, § 140 1, 118 Stat. 28 0 9 , 319 2 (Dec. 8 , 20 0 4).
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 OMB has issued further instructio ns o n preparing the repo rts, which may be fo und in OMB Circular No . A-11, Preparatio n, Submissio n, and
Executio n o f the Budget, § 145 (June 21, 20 0 5). The repo rt is to include all pertinent facts and a statement o f all actio ns taken to address and
co rrect the Antideficiency Act vio latio n (such as administrative discipline impo sed, referral to the Justice Department where appro priate, and new
safeguards impo sed). An agency also sho uld include a request fo r a supplemental o r deficiency appro priatio n when needed.

What if GAO unco vers a vio latio n but the agency thinks GAO is wro ng? The agency must still make the required repo rts, and must include an
explanatio n o f its disagreement.

Fo r mo re backgro und info rmatio n o n the Antideficiency Act its purpo se, histo ry and requirements go to http://www.gao .go v/legal.htm, o pen
Vo lume II (2nd ed.) o f Principles of Federal Appropriations Law, Chapter 6 , Availability o f Appro priatio ns: Amo unt.

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