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The Federal Antideficiency Act at 150—Where Do We Stand?

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  • Philip J. Candreva

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 neither pervasive nor material. The risk of violations increases during fiscal year transitions and periods of change. The Act remains effective at stopping unauthorized and overspending, but does not address wasteful spending.

Suggested Citation

  • Philip J. Candreva, 2019. "The Federal Antideficiency Act at 150—Where Do We Stand?," Public Budgeting & Finance, Wiley Blackwell, vol. 39(4), pages 75-93, December.
    • Handle: RePEc:bla:pbudge:v:39:y:2019:i:4:p:75-93
    DOI: 10.1111/pbaf.12237
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