The Antideficiency Act prescribes the legal requirements relating to apportionments, reapportionments, allotments, and expenditure controls, the fixing of responsibility and discipline for violation of such controls, and related reports

1. Violations

The following guidelines if not followed can become reportable violations of the Antideficiency Act:

"An officer or employee of the United States Government ... may not (A) make or authorize an expenditure or obligation exceeding an amount available in an appropriation ... or (B) involve ... government in a contract or obligation for the payment of money before an appropriation is made ...." [31 U.S.C. 1341(a)(1)].

Appropriations “shall be apportioned to prevent obligation or expenditure at a rate that would indicate a necessity for a deficiency or supplemental appropriation for the period.” [31 U.S.C. 1512(a)]

“An officer or employee of the United States Government . . . may not make or authorize an expenditure or obligation exceeding ( 1) an apportionment; . . .” [31 U.S.C. 1517(a)(1)].

“An officer or employee of the United States Government . . . may not accept voluntary services for . . . [the] government or employ personal services exceeding that authorized by law except for emergencies involving the safety of human life or the protection of property”. [31 U.S.C. 1342].

2. Reports to the NIST Director

The Chief of the Finance Division is responsible for reporting in writing to the Director any over-obligation of an appropriation, apportionment, reapportionment, or allotment as disclosed by the accounting reports. This is done after consultation with the NIST Deputy Director ,the NIST CFO, and the Chief of the Budget Divisionto determine and review all pertinent facts.

3. Reports to the Secretary of Commerce

The Director promptly reports all violations of the Antideficiency Act to the Secretary of Commerce through the DoC CFO. The report must be in the format and detail required by OMB Circular A-11, except that the report only recommends the administrative discipline to be imposed or other action to be taken with respect to the violator.

4. Administrative Discipline

The Secretary, or the Secretary's designee, determines the appropriate administrative discipline for violation of the Act and advises the NIST Director, who is responsible for administering the discipline. Statutory penalties for violations of the Antideficiency Act. When circumstances warrant, appropriate administrative discipline includes but is not limited to suspension from duty without pay or removal. Criminal penalties for knowing and willful violation include a fine of not more than $5,000, imprisonment for not more than two years, or both.

5. Reports to the President and Congress

The Secretary reports information on Antideficiency Act violations to the President, through the Director of OMB, and to the presiding officer of each House of Congress in the format and detail required by OMB Circular A-11.