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Antideficiency Act
This act prohibits federal agencies from obligations or expending federal funds in advance or in excess of an appropriation, and from accepting voluntary services.
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Appropriations Law Decisions
GAO's Office of General Counsel issues decisions and opinions on appropriations law. Learn more >
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The Antideficiency Act prohibits federal employees from
- making or authorizing an expenditure from, or creating or authorizing an obligation under, any appropriation or fund in excess of the amount available in the appropriation or fund unless authorized by law. 31 U.S.C. § 1341(a)(1)(A).
- involving the government in any obligation to pay money before funds have been appropriated for that purpose, unless otherwise allowed by law. 31 U.S.C. § 1341(a)(1)(B).
- accepting voluntary services for the United States, or employing personal services not authorized by law, except in cases of emergency involving the safety of human life or the protection of property. 31 U.S.C. § 1342.
- making obligations or expenditures in excess of an apportionment or reapportionment, or in excess of the amount permitted by agency regulations. 31 U.S.C. § 1517(a).
Federal employees who violate the Antideficiency Act are subject to two types of sanctions: administrative and penal. Employees may be subject to appropriate administrative discipline including, when circumstances warrant, suspension from duty without pay or removal from office. In addition, employees may also be subject to fines, imprisonment, or both.
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Reporting Requirements
Once it is determined that there has been a violation of 31 U.S.C. §§ 1341(a), 1342, or 1517(a), the agency head "shall report immediately to the President and Congress all relevant facts and a statement of actions taken." 31 U.S.C. §§ 1351, 1517(b). The reports are to be signed by the agency head. The report to the President is to be forwarded through the Director of OMB. In addition, the heads of executive branch agencies and the Mayor of the District of Columbia shall also transmit "[a] copy of each report . . . to the Comptroller General on the same date the report is transmitted to the President and Congress." 31 U.S.C. §§ 1351, 1517(b), as amended by the Consolidated Appropriations Act, 2005, Pub. L. No. 108-447, div. G, title II, § 1401, 118 Stat. 2809, 3192 (Dec. 8, 2004).
OMB has issued further instructions on preparing the reports, which may be found in OMB Circular No. A-11, Preparation, Submission, and Execution of the Budget, § 145 (June 21, 2005). The report is to include all pertinent facts and a statement of all actions taken to address and correct the Antideficiency Act violation (such as administrative discipline imposed, referral to the Justice Department where appropriate, and new safeguards imposed). An agency also should include a request for a supplemental or deficiency appropriation when needed.
What if GAO uncovers a violation but the agency thinks GAO is wrong? The agency must still make the required reports, and must include an explanation of its disagreement.
Additional Information
For more information on the Antideficiency Act purpose, history, and requirements see Chapter 6, Availability of Appropriations: Amount
- Principles of Federal Appropriations Law: Third Edition, Volume II
- GAO-06-382SP, February 1, 2006
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Submitting Antideficiency Act Reports to GAO
Agency heads and the Mayor of the District of Columbia must provide a copy of Antideficiency Act reports to the Comptroller General of the United States at the same time they are submitted to the President and Congress.
E-mail
Send PDF reports to AntideficiencyActReports@gao.gov. GAO will confirm receipt by e-mail.
Mail
Send paper copies of reports to:
- Antideficiency Act Reports
- Comptroller General of the United States
- U.S. Government Accountability Office
- Room 7165
- 441 G Street, NW
- Washington, DC 20548
Questions?
For more information about submitting Antideficiency Act reports to GAO, contact Edda Emmanuelli Perez, Managing Associate General Counsel, at emmanuellipereze@gao.gov or 202-512-2853.
For more information about the Antideficiency Act requirement, see
Transmission of Antideficiency Act Reports to the Comptroller General of the United States B-304335, March 8, 2005For general inquiries about the act, send an e-mail to AntideficiencyActReports@gao.gov.
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Antideficiency Act Reports
Antideficiency Act Reports - Fiscal Year 2015
http://www.gao.gov/products/D12252
D12252: Nov 24, 2015Antideficiency Act Reports - Fiscal Year 2014
http://www.gao.gov/products/D10079
D10079: Apr 13, 2015Antideficiency Act Reports - Fiscal Year 2013
http://www.gao.gov/products/D06991
D06991: Mar 25, 2014Antideficiency Act Reports: Fiscal Year 2010
http://www.gao.gov/products/P00459
P00459: Jan 19, 2011Antideficiency Act Reports: Fiscal Year 2007
http://www.gao.gov/products/P00456
P00456: Dec 12, 2007Antideficiency Act Reports: Fiscal Year 2005
http://www.gao.gov/products/P00454
P00454: Aug 11, 2006
