Fiscal Law QA Corner

Arnold explores the Antideficiency Act (ADA). In 1870, Congress passed the first statute ADA. It prohibited agencies from exceeding their appropriation limit. Additional provisions were enacted in the early 1900s, and again in the 1950s. Today, there are 14 sections of Title 31 of the US Code that they collectively refer to as the Antideficiency Act. The law has four major prohibitions which include making or authorizing an expenditure from, or creating or authorizing an obligation under, any appropriation or fund in excess of the amount available in the appropriation or fund, unless authorized by law, involving the government in any obligation for the payment of money in advance of appropriations made for such purpose, unless authorized by law, and accepting voluntary services for the US, or employing personal services in excess of that authorized by law, except in cases of emergency involving the safety of human life or the protection of property.