Fiscal Year 2025 Antideficiency Act Reports Compilation

B-337853

April 30, 2026

The Honorable JD Vance
President of the Senate

The Honorable Mike Johnson
Speaker of the House of Representatives

Subject: Fiscal Year 2025 Antideficiency Act Reports Compilation

The Antideficiency Act prohibits an officer or employee of the federal government from obligating or expending federal funds in advance or in excess of an appropriation or an apportionment and from accepting voluntary services. 31 U.S.C. §§ 1341, 1342, 1517. Agencies that violate the Antideficiency Act must report the violation to the President and Congress and transmit a copy of the report to the Comptroller General at the same time. Id. §§ 1351, 1517(b). The report must contain all relevant facts and a statement of actions taken. Id.

Since fiscal year (FY) 2005, GAO, in its role as repository for the Antideficiency Act reports that agencies submit, has produced and publicly released an annual compilation of summaries of the reports. We base the summaries on unaudited information we extract from the agency reports. Each summary includes a brief description of the violation, as reported by the agency, and of remedial actions agencies report that they have taken. We also include copies of the agencies' transmittal letters. We post the summaries and the agency transmittal letters on our public website. In some cases, the agencies also send us additional materials with their transmittal letters. We make these additional materials available to Members and their staffs upon request.

Please find enclosed the compilation of summaries of the nine Antideficiency Act violation reports and agency transmittal letters submitted to GAO in FY 2025. The United States Department of Agriculture submitted two reports. The United States Department of Labor, Board of Veterans Appeals, National Science Foundation, Army National Guard, Farm Service Agency, Export-Import Bank of the United States, and Defense Acquisition University each submitted one report.

While GAO has not opined on the agency reports or the remedial actions taken, we do note that some of the reported violations resulted from similar agency actions. For example, three of the reported violations resulted from government officials or employees obligating or expending funds in violation of statutory restrictions, and three violations resulted from government officials or employees obligating or expending funds in excess of available funds.

If you have any questions, please contact Shirley A. Jones, Managing Associate General Counsel, at (202) 512-8156, or Kristine Hassinger, Assistant General Counsel for Appropriations Law, at (202) 512-8152.

Edda Emmanuelli Perez
General Counsel

Enclosure

Antideficiency Act Reports – Fiscal Year 2025 GAO No.: GAO-ADA-25-01

Agency No.: None reported	Date Reported to GAO: October 7, 2024
Agency: Department of Labor	Date(s) of Violation(s): September 25, 2017
Account(s): Departmental Management	Amount Reported: $498,095.00

Description: The Department of Labor reported that it violated the Antideficiency Act (ADA), 31 U.S.C.  § 1341(a), when it incurred obligations and made expenditures without providing advance congressional notification in violation of a statutory prohibition.[1]

According to the Department, funds made available in the Department of Labor Appropriations Act, 2017, were subject to a general provision that prohibited the Department from reprogramming funds in an amount that would augment existing programs, projects, or activities by $500,000 or 10 percent, whichever is less, unless the agency notified the Senate and House Appropriations Committees in advance of the reprogramming. In fiscal year (FY) 2017, the Department reprogrammed $498,095 to the Women in Apprenticeship and Nontraditional Occupations (WANTO) Technical Assistance Grant program—in excess of the 10 percent reprogramming threshold—without notifying in advance the Appropriations Committees, violating the reprogramming notification provision and the ADA.

Remedial Action Taken: To prevent a recurrence of this type of violation, the Department reported that it reviewed its internal policies on reprogrammings and transfers and distributed guidance to all administrative officers and budget staff clarifying those policies. In addition, the Department ensured in FYs 2018 and 2019 that it sent notifications of reprogrammings to the WANTO grant program to the Appropriations Committees.

According to the Department, it did not impose administrative discipline or take further action because the Department did not identify an individual responsible for the violation. The Department determined that there was no willful or knowing intent to violate the ADA.

Source: Unaudited information GAO extracted from agency ADA reports.

Antideficiency Act Reports – Fiscal Year 2025 GAO No.: GAO-ADA-25-02

Agency No.: None Reported	Date Reported to GAO: November 27, 2024
Agency: Board of Veterans Appeals (BVA)	Date(s) of Violation(s): March 2023–June 2024
Account(s): Board of Veterans Appeals	Amount Reported: $372,876.00

Description: BVA, through the Department of Veterans Affairs (VA), reported that it violated the Antideficiency Act (ADA), 31 U.S.C. § 1341(a), when it incurred obligations in excess of available appropriations.

According to VA, in fiscal years (FYs) 2023 and 2024, BVA was subject to four separate orders in employee personnel actions that required the payment of backpay, two ordered by the Merit Systems Protection Board, one by the Equal Employment Opportunity Commission, and the fourth as part of a VA-wide settlement agreement. Between March 2023 and June 2024, the Defense Finance and Accounting Service (DFAS) paid $372,876 in backpay from BVA's FY 2020 appropriation on behalf of VA in satisfaction of three of the four orders; however, those payments were processed prior to an internal control by VA to verify funds availability. These three payments led to an over-obligation of $372,876 against the account.

Remedial Action Taken: To prevent a recurrence of this type of violation, VA reported that the VA Office of General Counsel (OGC) and BVA's budget officials established additional shared reporting and stronger communication channels regarding future settlement agreements and other legal payments. BVA also adjusted its budgeting procedures to reserve $1 million at the conclusion of every fiscal year for potential future backpay agreements. Further, for any future administrative settlements or legal orders involving backpay, BVA will estimate the amount of backpay, including interest, applicable to each prior fiscal year and verify the availability of funds well in advance of having DFAS process the payments. BVA's budget office will also maintain a list of pending personnel litigation potentially affecting prior-year funding on its monthly Budget Operating Plan, which will be visible to budget officials even if there is staff turnover. If there is the potential for insufficient funds, BVA will identify other funding sources and take necessary steps to ensure that adequate funding is available to cover the expenses within each applicable fiscal year account prior to DFAS's processing. Additionally, OGC committed to reminding its attorneys and educating settlement officials that, when they sign agreements, they become responsible for implementing the settlement agreement terms (including backpay) and ensuring they have an understanding of where and how the funds will be paid, as well as how other terms of a settlement agreement will be implemented.

According to VA, the employee responsible for the violation was BVA's former Budget Chief, who is no longer with VA. The Department determined that there was no willful or knowing intent to violate the ADA.

Source: Unaudited information GAO extracted from agency ADA reports.

Antideficiency Act Reports – Fiscal Year 2025 GAO No.: GAO-ADA-25-03

Agency No.: None Reported	Date Reported to GAO: November 29, 2024
Agency: National Science Foundation (NSF)	Date(s) of Violation(s): Fiscal Years (FYs) 2020–2022
Account(s): Agency Operations and Award Management	Amount Reported: $38,666.73

Description: NSF reported that it violated the Antideficiency Act (ADA), 31 U.S.C. § 1341(a), when it incurred obligations and made expenditures without providing advance congressional notification in violation of a statutory prohibition.[2]

According to NSF, in FYs 2020, 2021, and 2022, a statutory provision required it to notify Congress in advance of obligating or expending amounts in excess of $5,000 to furnish the office of the NSF Director. NSF reported that, on several occasions during these fiscal years, staff obligated and expended funds for necessary upgrades and equipment to enable remote telecommunications and address other pandemic-related needs for the office assigned to the NSF Director. The upgrades and equipment cost $38,666.73, exceeding the $5,000 statutory threshold requiring advance congressional notification. NSF failed to notify Congress, violating the advance notification provision and the ADA.

Remedial Action Taken: To prevent a recurrence of this type of violation, NSF reported that it developed a detailed standard operating procedure (SOP) for reviewing, approving, and tracking obligations and expenditures for NSF appointee office improvements. The SOP documents the steps that must be taken by NSF offices before obligating funds for this purpose. It defines what purchases are considered office improvements for purposes of the statutory prohibition. The SOP also establishes a procedure for notifying Congress and other affected NSF offices on appointee office expenditures. This revised guidance ensures that such costs are properly accounted for and notification properly provided before obligation.

Source: Unaudited information GAO extracted from agency ADA reports.

Antideficiency Act Reports – Fiscal Year 2025 GAO No.: GAO-ADA-25-04

Agency No.: Army Case No. 23-01	Date Reported to GAO: January 15, 2025
Agency: Army National Guard (ARNG)	Date(s) of Violation(s): Fiscal Years (FYs) 2021–2022
Account(s): National Guard Personnel, Army (NGPA)	Amount Reported: $102,000,000.00

Description: ARNG, through the Department of Defense (DOD), reported that it violated the Antideficiency Act (ADA), 31 U.S.C. § 1341(a), when it incurred obligations in excess of the amounts appropriated for bonus and retention incentive payments.

According to DOD, ARNG manages bonus and retention allotments though a Centrally Managed Account. ARNG units in the States, Territories, and D.C. were authorized to obligate NGPA funds for these purposes. DOD reported that accurate accountability of these transactions for FYs 2021 and 2022 normally relied upon a technology system that monitored them; however, the system malfunctioned and went offline for a substantial period during these fiscal years. Without adequate oversight through this system, the States, Territories, and D.C. over-obligated bonus and retention funds, causing the $8.66 billion appropriation for FY 2021 to be over-obligated by $60.0 million and the $9.02 billion appropriation for FY 2022 to be over-obligated by $42.0 million.

Remedial Action Taken: To prevent a recurrence of this type of violation, DOD reported that ARNG now leverages the GovCloud, with all production-environment data backed up at an alternate location to ensure system continuity of operations and to significantly reduce the potential for a protracted system outage. In addition, ARNG made policy modifications that significantly limited the eligible population for receipt of bonus payments. ARNG also restricted the ability of the States, Territories, and D.C. to create bonuses outside of the Guard Incentives Management System. Finally, ARNG established a formal governance framework chaired by the Deputy Director, ARNG, that reviews commitments and execution monthly.

According to DOD, the official responsible for the ADA violation was the former Assistant Director, ARNG Personnel and Talent Management; the official was verbally counseled by the Director, ARNG. ARNG determined that there was no willful or knowing intent to violate the ADA.

Source: Unaudited information GAO extracted from agency ADA reports.

Antideficiency Act Reports – Fiscal Year 2025 GAO No.: GAO-ADA-25-05

Agency No.: None Reported	Date Reported to GAO: January 16, 2025
Agency: Farm Service Agency (FSA)	Date(s) of Violation(s): December 22, 2018–January 25, 2019
Account(s): Salaries and Expenses	Amount Reported: $53,040,426.00

Description: GAO, following a congressional request, determined that FSA violated the Antideficiency Act (ADA), 31 U.S.C. § 1341(a), when it incurred obligations to perform various activities and recalled employees in county offices back to work during a lapse in appropriations.[3] GAO concluded that, in doing so, USDA improperly relied on the exception to the ADA for emergencies involving protection of property. GAO determined that FSA lacked budget authority for the activities and no exception to the ADA applied. GAO also concluded that FSA did not have appropriations available for the purpose of operating its county offices during the lapse. According to the U.S. Department of Agriculture (USDA), which reported FSA's violation of the ADA following GAO's decision, FSA was directed by the former Under Secretary for Farm Production and Conservation to implement the return of FSA county office employees to operating status after an initial furlough period due to a lapse in appropriations.

Remedial Action Taken: To prevent a recurrence of this type of violation, USDA reported that FSA updated its fiscal year (FY) 2022 Government Shutdown plan to ensure compliance with legal requirements in the event of a shutdown as discussed in B‑331092.

Source: Unaudited information GAO extracted from agency ADA reports.

Antideficiency Act Reports – Fiscal Year 2025 GAO No.: GAO-ADA-25-06

Agency No.: None Reported	Date Reported to GAO: January 17, 2025
Agency: United States Department of Agriculture (USDA)	Date(s) of Violation(s): Fiscal Years (FYs) 2018–2024
Account(s): Office of the Chief Information Officer; Office of the Secretary; Agricultural Buildings and Facilities and Rent Payments; Office of the Chief Economist; Office of the Under Secretary for Research, Education and Economics; Office of the Under Secretary for Marketing and Regulatory Program; Office of the Under Secretary for Farm and Foreign Agriculture; Office of the Under Secretary for Rural Development; Office of Ethics; Office of the General Counsel; Office of Civil Rights; Office of Budget and Program Analysis; Office of Safety, Security, and Protection; Office of the Chief Financial Officer	Amount Reported: $951,406,711.10

Description: USDA reported that it violated the Antideficiency Act (ADA), 31 U.S.C. § 1517(a)(1), when it incurred obligations and made expenditures of budgetary authority for estimated receipts and anticipated reimbursable amounts in several accounts for which USDA failed to request annual apportionment.

According to USDA, its budget authority from receipts and anticipated reimbursable amounts are appropriations that require apportionment, and USDA should have requested apportionments from the Office of Management and Budget (OMB) pursuant to 31 U.S.C. § 1512(a) prior to obligation and expenditure of those amounts. The annual apportionment submissions prepared and submitted by USDA's Office of the Chief Financial Officer (OCFO) also omitted an apportionment footnote that had historically allowed for upward apportionment adjustments without further action from OMB. Excluding the estimated amounts and footnotes meant that reimbursable receipts were not apportioned for FYs 2018 through 2023. In the absence of an OMB‑approved apportionment, USDA's obligations and expenditures against these receipts and reimbursable amounts exceeded its apportioned amounts and, thereby, violated the ADA. When the exclusions were discovered in FY 2024, USDA submitted apportionment requests to OMB for the remainder of FY 2024 and, separately, for authority to liquidate pending obligations already incurred during FYs 2018 through 2024.

Remedial Action Taken: To prevent a recurrence of this type of violation, USDA reported that OCFO implemented a strategic plan that included evaluating current operations, providing mandatory trainings on OMB Circular A-11 requirements, and developing standard operating procedures to help drive continuous improvement and full compliance with the law. In addition, USDA determined that its previous system of administrative control of funds required improvement and enforcement. In FY 2025, USDA planned to reestablish a system of administrative control of funds pursuant to 31 U.S.C. § 1514, to be approved by OMB and published on USDA's website as required by section 150 of OMB Circular A-11 to ensure appropriate controls are in place to prevent future violations.

USDA determined that the former OCFO Budget Director and former Associate Chief Financial Officer of Financial Policy and Planning were responsible for the violations. The officials are no longer with USDA, and, according to USDA, no disciplinary action was warranted. USDA determined that there was no willful or knowing intent to violate the ADA.

Source: Unaudited information GAO extracted from agency ADA reports.

Antideficiency Act Reports – Fiscal Year 2025 GAO No.: GAO-ADA-25-07

Agency No.: None Reported	Date Reported to GAO: January 17, 2025
Agency: United States Department of Agriculture (USDA)	Date(s) of Violation(s): September 29, 2021
Account(s): Conservation Operations	Amount Reported: $2,556,031.00

Description: USDA reported that it violated the Antideficiency Act (ADA), 31 U.S.C. § 1341(a), when it incurred obligations without obtaining prior written approval in violation of a statutory requirement.[4]

According to USDA, a statutory provision required it to obtain the written approval of the USDA Chief Information Officer (CIO) prior to making certain obligations over $25,000 for information technology (IT) projects. USDA's Farm Production and Conservation Business Center (FPAC-BC) obligated more than $25,000 on a contract for vehicle telematics software and hardware devices to be installed in USDA Natural Resources Conservation Service fleet vehicles. These devices are classified as IT, and FPAC-BC failed to comply with the required approval process, thereby violating the statutory provision and the ADA.

Remedial Action Taken: To prevent a recurrence of this type of violation, USDA reported that FPAC-BC identified several areas of failure and took corrective action through employee training. In addition, FPAC-BC enhanced the IT acquisition process by educating various stakeholders within the FPAC mission area on the IT acquisitions process, which has facilitated the accurate identification of IT requirements, ensuring they adhere to the robust IT governance process. USDA reported that, at the end of 2023, when the issue was identified, the IT portion of the request was removed from the non-IT initiatives process and incorporated into the IT initiative process, which utilizes both the Investment Review Board process for agency approval and the Acquisition Approval Request process for CIO approval. This process ensures that USDA stays in compliance with the Federal IT Acquisition Reform Act and appropriations law related to IT spending. A process has also been established to review new non-IT initiative requests with FPAC-BC, Information Solutions Division to ensure there are no IT items requested through the non-IT process. Furthermore, USDA reported that it will establish a system of administrative control of funds to be approved by OMB and published on the USDA website, as required by section 150 of Circular A-11.

USDA determined that the awarding contract officer in FPAC-BC was responsible for the violation. The official is no longer with USDA. USDA determined that there was no willful or knowing intent to violate the ADA.

Source: Unaudited information GAO extracted from agency ADA reports.

Antideficiency Act Reports – Fiscal Year 2025 GAO No.: GAO-ADA-25-08

Agency No.: None Reported	Date Reported to GAO: January 22, 2025
Agency: Export-Import Bank of the United States (EXIM)	Date(s) of Violation(s): September 26, 2019
Account(s): Direct Loan Financing	Amount Reported: $4.884 billion

Description: EXIM reported that it violated the Antideficiency Act (ADA), 31 U.S.C. § 1517(a)(1), when it obligated funds in excess of apportioned amounts.

According to EXIM, EXIM's Board of Directors approved a $5 billion direct loan for a liquid natural gas (LNG) facility in Mozambique on September 26, 2019. EXIM had sufficient appropriations to cover the obligation at the time it was recorded; however, EXIM's approved apportionment at the time was insufficient to cover the full amount of the direct loan obligation. EXIM had anticipated seeking an apportionment for and approving this particular transaction in fiscal year (FY) 2020; however, the Board approval date was brought forward to the very end of FY 2019, which resulted in EXIM's not having sufficient funds in the apportionment to cover the transaction in that year. Furthermore, EXIM did not have an approved apportionment authorizing it to obligate funding for the transfer of negative subsidy generated by this transaction to the negative subsidy receipt account. EXIM had historically not requested apportionments for the transfer of negative subsidy to this account but had apportioned the Direct Loan Financing Account since FY 2017.

Remedial Action Taken: To prevent a recurrence of this type of violation, EXIM reported that it took several specific actions: EXIM worked with the Office of Management and Budget (OMB) to appropriately apportion the Direct Loan Financing Account, including negative subsidy. EXIM worked with OMB to update EXIM's Administrative Control of Funds to include additional process steps and details about the apportionment request, which would cover all apportionment requirements for all accounts, including specific details about apportionment requirements for direct loan financing accounts and transfers to the negative subsidy receipt account. EXIM also instituted a quarterly review of all agency apportionments. In addition, EXIM increased internal communications on the apportionment requests to include information about when apportionment requests have been submitted and approved by OMB. Finally, EXIM added a statement on the cover memo to the material submitted to the Chairman and Board of Directors for proposed authorizations confirming that funds were apportioned to cover the transaction under consideration.

EXIM stated that no administrative, disciplinary, or other action was considered necessary or appropriate. EXIM determined that there was no willful or knowing intent to violate the ADA.

Source: Unaudited information GAO extracted from agency ADA reports.

Antideficiency Act Reports – Fiscal Year 2025 GAO No.: GAO-ADA-25-09

Agency No.: Defense Acquisition University Case No. 23-01	Date Reported to GAO: August 25, 2025
Agency: Defense Acquisition University (DAU)	Date(s) of Violation(s): Fiscal Years (FYs) 2019–2022
Account(s): Operation and Maintenance; Defense Acquisition Workforce Development Fund	Amount Reported: $4,875,205.36

Description: DAU, through the Department of Defense (DOD), reported that DAU violated the Antideficiency Act (ADA), 31 U.S.C. § 1341(a), when it improperly used expired funds to make new obligations and did not have sufficient available funds to adjust its obligations.

DOD reported that DAU entered into a project order agreement with the Department of Justice (DOJ), Federal Bureau of Prisons, UNICOR Federal Prison Industries Interagency Acquisition Services Group (UNICOR/FPI), under which UNICORP/FPI would acquire repair services for DAU buildings. To fund the potential work, DAU transferred current-year funds for non-specific repair services to UNICOR/FPI. With DAU's acquiescence, UNICOR/FPI parked the funds for later use as projects were identified and definitized. After the parked funds expired, they were obligated for new projects. As they could only be used to liquidate obligations properly made during their period of availability, DAU violated the bona fide needs rule, 31 U.S.C. § 1502, and the ADA when DAU was unable to correct the improper obligations with correct fiscal year funds.

Remedial Action Taken: To prevent a recurrence of this type of violation, DOD reported that DAU undertook both fiscal and procedural corrective actions. The DAU Performance and Resource Management Directorate (PRM) was reorganized to align the entire Planning, Programming, Budgeting, and Execution process to the DAU Budget and Finance Officer, ensuring that a senior, certified financial manager has visibility and responsibility for all financial transactions. DAU PRM also conducted a root cause analysis to identify the weaknesses contributing to the ADA violations and then designed and implemented an internal control to provide reasonable assurance that unliquidated obligations (ULOs) would be addressed in a timely manner and at the appropriate level of review. The intent was to ensure that all ULOs are routinely reviewed and addressed in a timely manner and that remaining and excess ULOs are deobligated as soon as possible without putting current year funds at risk.

DAU determined that the Director of DAU PRM/Chief Financial Officer, Director of the DAU Operations Directorate, and two UNICOR/FPI officials were responsible for the ADA violations. The two DAU employees found to be responsible retired and no disciplinary action was taken against them by DAU. DAU stated that DOJ declined to provide information regarding any disciplinary actions taken against the UNICOR/FPI officials. DAU determined that there was no willful or knowing intent to violate the ADA.

Source: Unaudited information GAO extracted from agency ADA reports.

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