What constitutes an Antideficiency Act violation?

What constitutes an Antideficiency Act violation?

Generally, violations of the Antideficiency Act may occur when: 1. Funding authority is issued in excess of the amount available and the excess amount is obligated or expended. a. Obligations or expenditures are authorized or incurred in excess of the amount of funds available at the formal subdivision of funds level.

What else might an agency do to cause an ADA violation?

1. Obligating, expending, or authorizing the use of funds exceeding the amount available in an appropriation or fund. 2. Involving the Federal Government in any contract or obligation for the payment of money before an appropriation is made available.

Who are ADA violations reported?

Regardless of whether a deficiency appropriation is needed, all Antideficiency Act violations involving either obligations or expenditures must be reported to the President, the Congress, and the Government Accountability Office in accordance with this section.

What is a federal obligation?

Federal Obligation means any direct obligation of, or any obligation the full and timely payment of principal of and interest on which is guaranteed by, the United States of America.

What is the difference between the appropriation current and expired periods?

There are now three distinct phases in terms of availability of appropriations: (1)”Current,” which means the funds are available for obligation; (2) “Expired,” which means they are not available for obligation, only liquidation of previously incurred obligations or certain adjustments to these obligations; and (3) ” …

What does the Antideficiency Act do?

The Antideficiency Act (ADA) ( Pub. L. 97–258, 96 Stat. 923) is legislation enacted by the United States Congress to prevent the incurring of obligations or the making of expenditures (outlays) in excess of amounts available in appropriations or funds.

Who leads investigations to fiscal violations?

The Comptroller General of the United States
The Comptroller General of the United States heads the GAO, an investigative arm of Congress charged with examining all matters relating to the receipt, disbursement, and use of public funds. Established by the Budget and Accounting Act of 1921 (31 U.S.C. §§ 701, et seq.)

What is the misappropriation act?

Contracts & Legal Misappropriation is the intentional and illegal use of funds for another use or other unauthorized purpose than its intended purpose. (31 USC, Section 1301) requires that funds appropriated by Congress be used only for the programs and purposes for which the appropriation was made.

Which of the following does the Antideficiency Act prohibit?

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.

What is the penalty for violating the ADA?

Federal law allows fines of up to $75,000 for the first violation and $150,000 for additional ADA violations. States and local governments may allow additional fines and require businesses to meet a higher standard of accessibility than the ADA requires.

What are government obligation action contracts?

Action Obligation – the amount that is obligated or de-obligated by this transaction. Base and Exercised Options Value – the contract value for the base contract and any options that have been exercised.

What happens if a government agency violates the Antideficiency Act?

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. 31 U.S.C. §§ 1351, 1517 (b). The report must contain all relevant facts and a statement of actions taken.

What is the Antideficiency Act 2019?

Subject: Fiscal Year 2019 Antideficiency Act Reports Compilation 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. 31 U.S.C. §§ 1351, 1517 (b).

What should be included in an Antideficiency report?

The report must contain all relevant facts and a statement of actions taken. Since fiscal year 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.

Did the Navy violate the Antideficiency Act?

Description: TheNavy, through the Department of Defense, reported that it violated the Antideficiency Act (ADA) when it obligated the incorrect appropriation to partially pay for the construction of a new facility at Marine Corps Base Camp Pendleton.