The Federal Antideficiency Act at 150—Where Do We Stand?
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Authors
Candreva, Philip J.
Subjects
Advisors
Date of Issue
2019
Date
2019
Publisher
Wiley
Language
en_US
Abstract
The Antideficiency Act of 1870 codified Congress’s power of the purse to curb unauthorized agency spending. Is it still working? This paper analyzes all violations of the Act over 12 years by agency and type, causes and consequences, and how violations were detected. The number of violations has trended down slightly. While agency preventive controls have failed, detective controls are working. Employees and agencies are comfortable self‐reporting violations, which are nei- ther pervasive nor material. The risk of violations increases during fiscal year transitions and periods of change. The Act remains effective at stopping un- authorized and overspending, but does not address wasteful spending.
Type
Article
Description
Series/Report No
Department
Business and Public Policy (GSBPP)
Organization
Naval Postgraduate School
Identifiers
NPS Report Number
Sponsors
Funder
Format
19p.
Citation
Candreva, Philip J. "The Federal Antideficiency Act at 150—Where Do We Stand?." Public Budgeting & Finance 39.4 (2019): 75-93.
Distribution Statement
Rights
This publication is a work of the U.S. Government as defined in Title 17, United States Code, Section 101. Copyright protection is not available for this work in the United States.