Chapter 3
The Basics
The following overview of the Antideficiency Act provides a highlevel view of the act’s major requirements. Later chapters break down each of these basic requirements in detail.
4. Can you summarize the basic requirements of the Antideficiency Act?
The General Accounting Office (GAO) issued a decision in 1962 (42 Comp. Gen. 272, 275) that summarizes the requirements in one paragraph.
These statutes evidence a plain intent on the part of the Congress to prohibit executive officers, unless otherwise authorized by law, from making contracts involving the Government in obligations for expenditures or liabilities beyond those contemplated and authorized for the period of availability of and within the amount of the appropriation under which they are made; to keep all the departments of the Government, in the matter of incurring obligations for expenditures, within the limits and purposes of appropriations annually provided for conducting their lawful function, and to prohibit any officer or employee of the Government from involving the Government in any contract or other obligation for the payment of money for any purpose, in advance of appropriations made for such purpose; and to restrict the use of annual appropriation to expenditures required for the service of the particular fiscal year for which they are made.1
This summary has often been quoted in subsequent Antideficiency Act cases.
5. Can you break the Antideficiency Act down into its individual elements?
GAO has broken it down as follows:
The law prohibits:
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 USC 1341(a)(1)(A))- Involving the government in any contract or other obligation for the payment of money for any purpose in advance of appropriations made for such purpose, unless the contract or obligation is authorized by law (31 USC 1341(a)(1)(B))
- Accepting voluntary services for the United States, or employing personal services in excess of that authorized by law, except in cases of emergency involving the safety of human life or the protection of property (31 USC 1342)
- Making obligations or expenditures in excess of an apportionment or reapportionment, or in excess of the amount permitted by agency regulations (31 USC 1517(a)).2
All of these concepts and more will be discussed in detail in later chapters of this book. For now, just bear in mind that the basic principles are really quite simple: Government officials may not make payments or commit the United States to make payments at some future time for goods or services unless there is enough money in the appropriation or apportionment to cover the cost in full.
6. Don’t violations of the purpose law and the bona fide needs rule constitute violations of the Antideficiency Act?
Violations of the purpose law (31 USC 1301) and time restrictions, including the bona fide needs rule (31 USC 1502), might result in violations of the ADA. Or they might not. The ADA is violated only when the amount in an appropriation or other subdivision of funds is breached. While many ADA violations are caused by purpose violations or time violations, not all purpose and time violations create ADA violations. The relationship between the ADA and the purpose law is discussed in Chapter 5; between the ADA and time restrictions, including the bona fide needs rule, in Chapter 4.
7. Where can I find definitions of the terms related to the Antideficiency Act?
Many of the most important terms (e.g., appropriation, apportionment, obligation, expenditure) will be explored in detail later in the book. A comprehensive list of terms can be found in the Glossary.
NOTES
1.U.S. Government Accountability Office, Principles of Federal Appropriations Law, Volume II (GAO-06-382SP), Chap. 6, 6-37.
2.Ibid., 6-36.