Each year, the Government Accountability Office (GAO) produces a report that identifies instances where federal agencies obligated or spent funds in advance or in excess of appropriate approval of funding.  This reporting is conducted in accordance with the Antideficiency Act which prohibits such expenditures.

GAO’s summary of agency Antideficiency Act Reports for fiscal year 2013 includes unaudited information extracted from agency Antideficiency Act reports filed with GAO, as required by section 1401 of the Consolidated Appropriations Act, 2005, Pub. L. No. 108-447, 118 Stat. 2809, 3192 (Dec. 8, 2004).  Each report entry includes a brief description of the violation, remedial actions taken, and links to individual agency reporting letters. For more information on individual violations and actions taken, contact the agencies filing the reports.

The latest report can be found here.

Per 31 U.S.C. §§ 1341, 1517(a), the Antideficiency Act prohibits federal agencies from obligating or expending federal funds in advance or in excess of an appropriation, apportionment, or certain administrative subdivisions of those funds.  The act also prohibits agencies from accepting voluntary services (31 U.S.C. §§ 1342).

Specifically, the Antideficiency Act requires agencies violating its proscriptions to:

• Report to the President and Congress all relevant facts and a statement of actions taken, and
• Transmit a copy of each report to the Comptroller General on the same date the report is transmitted to the President and Congress.

GAO compiles and presents unaudited information from reports filed each fiscal year, including copies of the agency’s cover letters transmitting reports of violations.