Antideficiency Act Resources

The Antideficiency Act prohibits federal agencies from obligating or expending federal funds in advance or in excess of an appropriation, apportionment, or certain administrative subdivisions of those funds. 31 U.S.C. §§ 1341, 1517(a). The act also prohibits agencies from accepting voluntary services. 31 U.S.C. §§ 1342.

Specifically, the act requires agencies violating its proscriptions to

    • report to the President and Congress all relevant facts and a statement of actions taken, and
    • transmit a copy of each report to the Comptroller General on the same date the report is transmitted to the President and Congress.

We compile and present certain unaudited information from reports filed each fiscal year, including copies of the agency cover letters transmitting reports of violations.