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Additional Resources. GAO Contacts. Additional Information For more information on the Antideficiency Act's purpose, history, and requirements see Chapter 6, Availability of Appropriations: Amount. May 17, Apr 27, Sep 23, Nov 15, Code Title 31 Sections and The code states that executive agencies and their subordinates cannot:.
The law also requires that the head of each agency establish an administrative control system to ensure obligations are kept within appropriate levels and enable the agency to fix responsibility for violations. Consequently, under most circumstances there are two grace periods for owners to correct violations without any fines. Most recipients of Warning Letters have a business-day grace period to file an application with the LPC to address the violation without a penalty.
If the Commission does not receive an application to legalize or correct the unauthorized work or condition before the business-day grace period expires, a Summons, previously called a Notice of Violation NOV , may be issued. It is helpful to initially contact the LPC enforcement staff to discuss how you plan to address the violation. Some violations can be corrected by removing the item cited — for instance, if a sign is installed without a permit, removal of the sign corrects the violation.
This includes adjustments that cause obligations in expired accounts to exceed the apportionment for the year in which such obligations were incurred. This is any case where an officer or employee of the United States has authorized or created an obligation or made an expenditure in excess of the amount permitted by the prescribed and approved administrative control system. Violations pertaining to expired and canceled accounts are required to be reported when the following conditions occur:.
This is any case where an officer or employee of the United States has made or authorized an expenditure from or created or authorized an obligation against any appropriation or fund account in excess of the amount available in the original appropriation or fund account.
This is any case where an officer or employee of the United States has made or authorized an expenditure from or created or authorized an obligation against any appropriation or fund account in excess of the amount apportioned or allotted to the original appropriation or fund account. This is any case where an officer or employee of the United States has made or authorized an expenditure from or created or authorized an obligation against an account that was closed pursuant to sections , , or of Title 31, United States Code.
Valid transactions must be charged against the current appropriation see the following paragraph. This is any case where an officer or employee of the United States has authorized or created an obligation or made an expenditure in excess of one percent of the unexpired appropriation to pay any combination of withdrawn and closed obligations. Federal Credit Reform Act of violations - Provisions of the Federal Credit Reform Act of resulted in Anti-Deficiency Act violation reporting for all direct loan and financing accounts violations of the following nature:.
This is any case where an officer or employee of the United States has made or authorized an expenditure or created or authorized an obligation, including a commitment, that is in excess of the direct loan subsidy or the guaranteed loan subsidy.
Modifications of direct loans or loan guarantees that result in obligations in excess of apportioned unobligated balances of subsidy amounts are violations. This is any case where an officer or employee of the United States has made or authorized an expenditure or created or authorized an obligation, including a commitment, that is in excess of the credit program level.
This includes obligations or expenditures that are in excess of the direct loan level, the guaranteed loan level or any limitations on the loan level, or the Federal share of guaranteed loan levels. The credit program level must be supportable by the enacted subsidy, regardless or whether the subsidy is positive or negative.
This is any case where an officer or employee of the United States has made or authorized an expenditure or created or authorized an obligation, including a commitment, that is in excess of the amount appropriated for administrative expenses. This is any case where an officer or employee of the United States has made or authorized an expenditure or created or authorized an obligation, including a commitment, against unobligated subsidy balances after the period of obligational authority has expired.
Correction of mathematical or data input errors up to the amount of the lapsed unobligated balance of the subsidy are specifically exempted. Corrections of these errors in excess of the amount of the lapsed unobligated balance of the subsidy are violations. The agency that administers the allocation account reports violations involving subapportionments.
Violations of the above nature that are one-half dollar or less and that can be resolved through rounding need not be reported. The report to the President is in the form of a letter original and three copies to the President, forwarded through the Director of the Office of Management and Budget OMB. If changes in the regulations are needed, in the judgment of the Secretary, submit proposals to OMB; and.
The Chief Financial Officer will report to the Congress. The reports will be identical to the Presiding Officer of each House. If the reports to the Congress and to the President are substantially identical, include a statement to this effect in the report to the President.
The reports will be identical to the President and the Congress and transmitted at the same time reports are submitted to the President and the Congress. Reports are to be made on violations not previously reported that are included in findings of the Government Accountability Office GAO in connection with audits and investigations.
In these cases, the report will contain an explanation as to why the violation was not discovered and previously reported by the Department. Any person who knows of an obligation or disbursement incurred in excess of an operating allowance or other limitations below the allotment level or for a purpose or time other than stated in the allotment or operating allowance document will report the circumstances immediately to the operating allowance holder, the allottee, and the Deputy Assistant Secretary for Global Financial Services.
The allottee and the Deputy Assistant Secretary for Global Financial Services will determine, based on the information received, whether an additional investigation or review of the circumstances is required. If the allottee and Deputy Assistant Secretary for Global Financial Services determine that an investigation or review is not required, the results of the determination will be documented and maintained by the allottee and the Deputy Assistant Secretary for Global Financial Services.
The Deputy Assistant Secretary for Global Financial Services will submit to the Chief Financial Officer a summary report indicating the number and type of violations and action proposed or taken, at the end of each quarter.
The Deputy Assistant Secretary for Global Financial Services and the allottee will determine whether administrative action should be recommended. A determination not to recommend administrative action must be documented. When it is determined that administrative action should be recommended, the Deputy Assistant Secretary for Global Financial Services will recommend by memorandum to the Director of Global Talent GTM that administrative action should be taken.
GTM will determine whether administrative action should be taken and the type of action to be taken. See 4 FAM The format and content used to report violations of purpose and time as well as overobligations and overdisbursements will be the same as that required for reporting Anti-Deficiency Act violations to the President 4 FAM A, Part 4: Instructions on Budget Execution; 5 Duties of the Secretary of State in the management of foreign affairs and authority to delegate functions, 22 U.
The CFO establishes, reviews, and enforces internal control policies, standards, and compliance guidelines throughout the Department: 1 The Chief Financial Officer has designated the Deputy Chief Financial Officer as the officer responsible for issuing policy for directing the internal controls program for the Department; 2 The Chief Financial Officer delegates to the: a Deputy Assistant Secretary for State Programs, Operations and Budget, the responsibility for budget presentation; ascertaining the availability of funds; obtaining apportionment; and issuing allotment of authorities or advise of allotments to program offices; b Deputy Assistant Secretary for Global Financial Services the responsibility for financial management operations; and c Deputy Chief Financial Officer the responsibility for the design, development, and documentation of financial systems.
The Deputy Assistant Secretary for State Programs, Operations and Budget, and the Deputy Assistant Secretary for Global Financial Services and Deputy Chief Financial Officer, in coordination with allottees and other officials of the Department, must establish and maintain a system of accounts and records necessary to assure that obligations and disbursements do not exceed: 1 Amounts appropriated, apportioned, allotted or otherwise limited by internal classifications or limitations; 2 The balances in trust funds; and 3 Reimbursements earned.
Government to any contract or obligation for the payment of money for any purpose in advance of the appropriations made for such purpose, except as may be authorized by law; 4 Employ personal services in excess of those authorized by law, except in cases of emergency involving the safety of human life and the protection of property; 5 Accept any voluntary service, unless specifically authorized by law; 6 Authorize or create any obligation or make any disbursement in excess of an apportionment or reapportionment; and 7 Authorize or create any obligation or make any disbursement in excess of the amount permitted by regulations which have been established by the agency head, and approved by the Director, OMB.
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