Antideficiency Act - 31 U.S.C. 1341, 1342, 1514, 1517

Compliance

802 - General Compliance Checklist

Entity _________________________________________________________________

Period of financial statements ____________________________________________

Job code _______________________________________________________________

Description of Law

Yes

Antideficiency Act - 31 U.S.C. 1341, 1342, 1514, 1517

This law imposes restrictions on the amounts of budgetary

authority that may be obligated or expended. As discussed in

FAM 250, the auditor should obtain information on the entity's

budget authority, from sources such as appropriation

legislation, and identify all legally binding restrictions on

budget execution.

Do the amounts of any legally binding budget execution

restrictions on budget authority in effect during the audit period

exceed planning materiality or are provisions of the

____

Antideficiency Act otherwise considered to be significant?

(OMB audit guidance requires auditors of CFO Act agencies to

test for compliance with this law.)

Preliminary

Final

Individual appropriations

budget authority

Planning materiality

If yes, complete compliance supplement 803.

August 2002

GAO/PCIE Financial Audit Manual - Part II

Page 802-2