GAO identifies $47M in Antideficiency Act violations across agencies in fiscal 2024

The Government Accountability Office (GAO) has detailed significant Antideficiency Act (ADA) violations in its fiscal 2024 compilation report. Violations spanning multiple agencies totaled $47 million and highlighted widespread challenges in federal fiscal compliance.

The Navy faced scrutiny for $5.6 million in unauthorized expenditures supporting Marine Corps National Defense Cadet Corps activities. The misuse included funding uniforms and travel not permitted under statutory authority. To address this, Navy mandated fiscal law training for relevant personnel and strengthened oversight on procurement.

The Department of Agriculture (USDA) reported two major breaches. A $23.8 million overrun by the Commodity Credit Corporation when interest payments exceeded apportioned funds due to inadequate tracking. Additionally, a $159,000 violation stemmed from improper fund transfers without congressional notification. USDA has introduced stricter monitoring systems and reconciliation processes to avoid future lapses.

The Department of Homeland Security (DHS) logged several violations. FEMA accepted voluntary services from a retired employee for nearly eight months in contravention of federal law. Separately, US Customs and Border Protection obligated $8.9 million in Procurement, Construction, and Improvements funds without an approved expenditure plan. DHS has since implemented new training and systematic controls to prevent premature obligations.

Other agencies were not immune. The U.S. Interagency Council on Homelessness (USICH) overspent its fiscal 2013 budget by $23,000 due to insufficient expense tracking, while the Chemical Safety Board (CSB) violated the ADA twice: first, with a $6.5 million lease obligation lacking sufficient appropriations, and again with a $16,000 office furnishing expense that exceeded statutory limits.