Chapter 11
Reporting Requirements
When an agency suspects it has violated the Antideficiency Act, there are procedural steps and time limits it must adhere to in reporting such violations. This chapter discusses the reporting requirements levied on agencies both by the act and by OMB Circular A-11.
164. What must an agency do if it has violated the Antideficiency Act?
The first step is to determine whether a violation has actually occurred. In some cases—for example, purchasing a prohibited item for which there is no appropriation available—it is obvious that a violation has occurred. Not every situation is so clear-cut, however. For example, if your accounting records indicate that you overobligated your apportionment by several thousand dollars ...
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