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The Antideficiency Act Answer Book

Book Description

Avoid Violations of the Antideficiency Act!

Antideficiency Act (ADA) violations within both the financial and audit communities are now at an all-time high. Violations often result from a lack of knowledge about what is and what is not permissible under the law. The Antideficiency Act Answer Book is an easy-to-understand question-and-answer tool that guides you through all the rules associated with the Antideficiency Act and helps you detect and report violations in a timely manner.
• Covers all aspects of the Antideficiency Act, from its history to common violations, penalties for violation, and reporting requirements
• Includes the tools you need to help avoid Antideficiency Act violations
• Plus! Includes an analysis of all the ADA reports collected by the Government Accountability Office, summarized by agency, appropriation, amount, and type of violation.

Table of Contents

  1. Cover
  2. Title Page
  3. Copyright
  4. About the Author
  5. Dedication
  6. Contents
  7. Preface
  8. Acknowledgments
  9. Chapter 1 - Introduction to the Antideficiency Act
    1. A Few Words about Citations
  10. Chapter 2 - The History of the Antideficiency Act
  11. Chapter 3 - The Basics
  12. Chapter 4 - 31 USC 1341—Obligation or Disbursement in Advance or Excess of Appropriation
  13. Chapter 5 - Other 31 USC 1341 Violations
    1. Indemnification Agreements
    2. Purpose Law Violations, Prohibitions, and Specific Limitations
    3. Amount Available in an Appropriation or Fund
    4. Good Intentions and Factors beyond Agency Control
    5. Exceptions
  14. Chapter 6 - 31 USC 1517—Obligation or Disbursement in Advance or Excess of Apportionment
    1. About Apportionment
    2. Methods of Apportionment
    3. Control of Apportionments
    4. Administrative Subdivision of Apportionments
    5. Violation of Section 1517
  15. Chapter 7 - 31 USC 1342—The Prohibition against Voluntary Services
  16. Chapter 8 - Supplemental and Deficiency Appropriations
  17. Chapter 9 - Augmentation of Appropriations
    1. The Prohibition of Augmentation
    2. Miscellaneous Receipts
    3. Reimbursements and Refunds
    4. Excess Reprocurement Costs and Liquidated Damages
    5. Refund of Deposits
    6. Loss of or Damage to Government Property
    7. Fees, Fines, and Penalties
    8. Economy Act Reimbursements and Revolving Funds
    9. Gifts and Donations to the Government
    10. Gifts and Donations to Individual Employees
  18. Chapter 10 - Penalties for Violations
  19. Chapter 11 - Reporting Requirements
  20. Chapter 12 - Analysis of Antideficiency Act Violations, Fiscal Years 2005-2008
  21. Chapter 13 - How to Avoid Antideficiency Act Violations
  22. Appendix 1: GAO Database: Antideficiency Act Reports, Fiscal Years 2005-2008
  23. Appendix 2: Antideficiency Act Violation Sample Letters to OMB and the President
  24. Glossary
  25. Index