Antideficiency Act Reports

The Antideficiency Act prohibits federal agencies from obligating or expending federal funds in advance or in excess of an appropriation or apportionment per 31 U.S.C. § 1351 and 31 U.S.C. § 1517(a). The act requires agencies violating its proscriptions to report to the President and Congress all relevant facts and a statement of actions taken. The act further requires agencies to transmit a copy of each report to the Comptroller General on the same date the report is transmitted to the President and Congress.