Anti-Deficiency Act Statutes

Like federal appropriations law in reverse, this course reviews specific statutes in Title 31 (money and finance) of the Code of Laws of the United States of America. These statutes dictate requirements for availability of funds for purpose, time and amount. They also define responsibilities of accountable officers and the GAO relating to financial liability, conditions for relief of that liability, and who can grant relief. In addition to the statutory language, examples from comptroller general decisions and reported Anti-Deficiency Act violations provide illustration and instruction.

Learning Objectives

This course covers:

  • ​Making or authorizing an expenditure or obligation in excess of an appropriation, or apportionment  
  • Initiating an obligation or contract in advance of an appropriation 
  • Making or authorizing an expenditure or obligation of funds required to be sequestered 
  • Accepting voluntary services or employing personal services without authority  
  • Establishing a reserve of an appropriation to provide for contingencies  
  • Timelines for requesting, making and reviewing apportionments  
  • Administrative division of apportionments  
  • Prohibited obligations and expenditures in excess of administrative divisions  
  • Administrative discipline and criminal penalties for violations  
  • Requirement to report violations  
  • Apportionments necessitating deficiency or supplemental appropriations  
  • Failure to deposit funds to miscellaneous receipts accounts of the Treasury  
  • Designation of accountable officers 
  • Liability and relief of liability of accountable officers for losses of funds or improper payments

Related Courses

  • Appropriations Law Principles
  • Appropriations Law Refresher
  • Appropriations Law Refresher and Update
  • Field(s) of Study

    Business Law

    Course Length

    1 day

    Course Level

    Basic

    Instructor(s)

    Herko, John

    CPE Hours

    8

    Group Cost

    $5,000
    Questions? onsitecourses@agacgfm.org or 703.684.6931, ext. 303.