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Antideficiency Act Reports - Fiscal Year 2012: 

The United States Government Accountability Office Provides this 
information from reports required by section 1401 of the Consolidated 
Appropriations Act, 2005, Pub. L. No. 108-447, 118 Stat. 2809, 3192 
(Dec. 8, 2004). Please visit the GAO Antideficiency Act violation 
report Web site [hyperlink, 
www.gao.gov/legal/lawresources/antideficiency.html] for more 
information regarding the Antideficiency Act and reporting 
requirements. 

Table: 

GAO Number: 12-01; [hyperlink: http://www.gao.gov/ada/gao-ada-12-01.pdf] 
Agency Number: None; 
Agency: Office of Science and Technology Policy (OSTP); 
Account(s): None reported; 
Date Reported to GAO: October 31, 2011; 
Date(s) of Violations(s): None reported; 
Amount Reported: None reported; 
Type of Violation: None reported; 
Description: In compliance with OMB Circular A-11, OSTP reported its 
view regarding GAO's conclusion in B-321982, October 11, 2011. In that 
case, GAO determined that OSTP's use of appropriations to fund certain 
bilateral interactions with China violated the prohibition set forth 
in section 1340(a) of the Department of Defense and Full-Year 
Continuing Appropriations Act, 2011. OSTP disagrees with GAO's 
conclusion, finding it contrary to a legal opinion OSTP obtained from 
the Department of Justice (DOJ) that section 1340(a) was 
unconstitutional. Thus, OSTP concludes, it did not violate the 
Antideficiency Act where the agency did not comply with a statute 
deemed unconstitutional by DOJ; 
Remedial Action Taken: None reported. 

GAO Number: 12-02; [hyperlink: http://www.gao.gov/ada/gao-ada-12-02.pdf] 
Agency Number: None; 
Agency: Securities and Exchange Commission (SEC); 
Account(s): Salaries and Expenses; 
Date Reported to GAO: February 7, 2012; 
Date(s) of Violations(s): Fiscal years 1990 to 2010; 
Amount Reported: Approximately $810,200,000; 
Type of Violation: 31 U.S.C. § 1341(a)(1)(B); 
Description: In its 2011 report concerning a July 2010 lease, SEC's 
Office of Inspector General recommended that the agency seek an opinion 
from GAO concerning SEC's multi-year leasing authority. In B-322160, 
October 3, 2011, GAO agreed that SEC could enter into multi-year 
leases. However, GAO concluded that the law requires SEC to obligate 
funds sufficient to cover the total lease liability from appropriated 
amounts current at the time the lease is entered into. SEC's 20-year 
practice had been to record a portion of the total lease obligation 
annually using appropriations from subsequent fiscal years. In 
response to GAO's decision, SEC adjusted its fiscal year 2010 account 
to record the full obligation for the July 2010 lease. Because the 
agency did not have sufficient remaining unobligated fiscal year 2010 
funds, the SEC reported an Antideficiency Act violation; 
Remedial Action Taken: SEC took no disciplinary action, finding that 
funding and program officials responsible for the leasing actions in 
question did not willfully violate the Antideficiency act. SEC and the 
General Services Administration have entered into a Memorandum of 
Understanding authorizing GSA to perform all future new lease 
acquisitions for SEC's office space needs. SEC reports that its funding 
and program officials have been made aware of the proper scope of SEC 
leasing authority, and amendments have been made to the SEC 
Administrative Control of Funds policy. 

GAO Number: 12-03; [hyperlink: http://www.gao.gov/ada/gao-ada-12-03.pdf] 
Agency Number: None; 
Agency: Securities and Exchange Commission (SEC); 
Account(s): Salaries and Expenses; 
Date Reported to GAO: February 7, 2012; 
Date(s) of Violations(s): August 29, 2010 to June 14, 2011; 
Amount Reported: $175,477.76; 
Type of Violation: 31 U.S.C. § 1341(a)(1)(A); 
Description: SEC reported that it used appropriated funds in 
connection with its appointment of a Romanian citizen in violation of 
section 704 of the Fiscal Year 2010 Consolidated Appropriations Act, 
Pub. L. No. 111-117 (Dec. 16, 2009), which bars the use of 
appropriations to pay compensation to any government employee who is 
not a U.S. citizen; 
Remedial Action Taken: SEC reported that it took no disciplinary 
action because the responsible official is no longer employed by the 
SEC. SEC reported that it has also informed staff of the prohibition 
on hiring non-citizens, and has changed pre-offer procedures to verify 
the eligibility of non-citizen candidates prior to making offers of 
employment. SEC stated that it is also preparing an internal directive 
documenting the conditions and process under which a non-citizen may 
be considered for employment by SEC. 

GAO Number: 12-04; [hyperlink: http://www.gao.gov/ada/gao-ada-12-04.pdf] 
Agency Number: 10-04; 
Agency: National Geospatial-Intelligence Agency (NGA); 
Account(s): Operations and Maintenance, Defense-wide; 
Procurement, Defense-wide; and Research, Development, Test and 
Evaluation; 
Date Reported to GAO: February 8, 2012; 
Date(s) of Violations(s): September 2004 through July 2009; 
Amount Reported: $64,331,238; 
Type of Violation: 31 U.S.C. § 1341; 
Description: NGA determined that it improperly used operations and 
maintenance, procurement and research, development, test, and 
evaluation funds for the NGA Data Center-West and a related expansion 
project, instead of military construction (MILCON) funds; 
Remedial Action Taken: NGA reported that it found no evidence of 
willful and knowing intent, but gave the two responsible employees 
oral admonishments. One was directed to take remedial training and the 
other was directed to review military construction rules and 
regulations. NGA stated that it has also increased procedural reviews 
of construction projects by the offices of financial management and 
general counsel, developed and presented a fiscal law training session 
based on this violation, and sent financial management staff to 
external fiscal law classes. 

GAO Number: 12-05; [hyperlink: http://www.gao.gov/ada/gao-ada-12-05.pdf] 
Agency Number: 04-09; 
Agency: Department of the Army (Army); 
Account(s): Operation and Maintenance, Army National Guard; 
Date Reported to GAO: February 9, 2012; 
Date(s) of Violations(s): June 11, 2000; 
Amount Reported: $54,959.59; 
Type of Violation: 31 U.S.C. § 1341(a); 
Description: Army reported that the Washington State Army National 
Guard (WA-ANG) used Operation and Maintenance funds to acquire the 
services of a private attorney. Army determined that no appropriation 
was legally available for this purpose and that WA-ANG incurred 
obligations and made payments in excess of available funds; 
Remedial Action Taken: Army found one individual responsible, but 
concluded that there was no knowing and willful violation. The 
Governor of the State of Washington determined that the individual 
should not receive any discipline. The Army took corrective action by 
issuing an Army-wide policy memo reminding commands that improper 
procurement of professional advisory or assistance service can result 
in an Antideficiency Act violation. The Army National Guard Bureau 
alerted all state offices to the Antideficiency Act violation caused 
by using federal funds to pay for a private law firm. 

GAO Number: 12-06; [hyperlink: http://www.gao.gov/ada/gao-ada-12-06.pdf] 
Agency Number: 11-05; 
Department of the Navy (Navy); 
Account(s): Navy Working Capital Fund; 
Date Reported to GAO: February 17, 2012; 
Date(s) of Violations(s): Fiscal year 2007; 
Amount Reported: $100,318.16; 
Type of Violation: 31 U.S.C. § 1517(b); 
Description: Planning and design costs associated with two minor 
construction projects were not financed in the minor construction 
portion of the Navy Working Capital Fund's Capital Budget at the Naval 
Facilities Engineering Command, Mid-Atlantic (NAVFAC MIDLANT). When 
the misclassified costs were finally allocated to the proper minor 
construction projects, NAVFAC MIDLANT's total Capital Budget 
expenditures exceeded its total Capital Budget authority; 
Remedial Action Taken: The Navy found two individuals responsible. One 
individual was orally admonished and instructed to attend additional 
training. The other individual retired before the violation was 
reported. Navy transferred unobligated minor construction authority 
from NAVFAC Marianas and NAVFAC Hawaii to NAVFAC MIDLANT to fully fund 
the extra fiscal year 2007 expenditures. To prevent a recurrence, 
NAVFAC MIDLANT replaced the 2004 Capital Purchase Program guidance 
with the 2010 Capital Investment Program (CIP) Standard Operating 
Procedure. A monthly tracking report was also created that pulls CIP 
costs into an easily reviewable format. 

GAO Number: 12-07; [hyperlink: http://www.gao.gov/ada/gao-ada-12-07.pdf] 
Agency Number: 10-06; 
Department of the Air Force (Air Force); 
Account(s): Military Personnel, Air National Guard; 
Date Reported to GAO: February 17, 2012; 
Date(s) of Violations(s): September 2009; 
Amount Reported: $9,729,552; 
Type of Violation: 31 U.S.C. § 1341(a)(1)(a); 
Description: The Air National Guard (ANG) reported that it over-
obligated its fiscal year 2009 Military Personnel (MILPERS) account 
when it failed to recalculate an applicable Man-Day Factor, a 
composite workday rate, to reflect changing information for ANG 
members serving in a variety of statuses for differing time periods. 
In addition, ANG did not sufficiently maintain its internal 
"checkbook" to accurately account for workdays and funds distribution, 
resulting in an inaccurate understanding of the total amount of 
available unobligated funds; 
Remedial Action Taken: ANG found one individual responsible, but 
no willful or knowing intent on the part of the responsible individual. 
The individual received a verbal admonishment and a written memorandum. 
Under Public Law No. 111-118, section 8054, (Dec. 19, 2009), ANG used 
fiscal year 2010 MILPERS funds to cover the excess fiscal year 2009 
MILPERS obligations. To prevent a recurrence, ANG MILPERS 
appropriations managers will perform quarterly adjustments to the 
applicable Man-Day Factor. 

GAO Number: 12-08; [hyperlink: http://www.gao.gov/ada/gao-ada-12-08.pdf] 
Agency Number: None; 
Environmental Protection Agency (EPA); 
Account(s): Oil Spill Response; 
Date Reported to GAO: February 21, 2012; 
Date(s) of Violations(s): November 18-19, 2010; 
Amount Reported: $502,215; 
Type of Violation: 31 U.S.C. § 1341(a)(1)(A); 
Description: EPA determined that on November 18 and 19, 2010, it made 
expenditures in excess of funds available in its Oil Spill Response 
account. EPA reported that on November 20, 2010, EPA obtained from the 
U.S. Coast Guard reimbursements sufficient to restore EPA's oil spill 
account to a positive balance; 
Remedial Action Taken: EPA found one individual responsible for the 
violation and counseled that individual. EPA reported that it has 
developed a more accurate daily disbursement report, as well as a new 
comprehensive funds-availability report. Additionally, EPA stated that 
it will revise its administrative funds control policies to change the 
minimum required available cash balance. 

GAO Number: 12-09; [hyperlink: http://www.gao.gov/ada/gao-ada-12-09.pdf] 
Agency Number: 11-09; 
Department of the Army (Army); 
Account(s): Operation and Maintenance, Army; 
Date Reported to GAO: February 27, 2012; 
Date(s) of Violations(s): August 6, 2010, September 15, 2010, and 
September 28, 2010; 
Amount Reported: $1,653,084; 
Type of Violation: 31 U.S.C. § 1341(a)(1)(A); 
Description: Army reported that Army Accessions Command improperly 
obligated operation and maintenance (O&M) funds for the Project 
Partnership for All Students' Success (Project PASS). Army determined 
that Project Pass is too far removed from legitimate recruiting 
activities to be within the scope of Army's O&M appropriation; 
Remedial Action Taken: The Army found three individuals jointly 
responsible for the violation, and issued each of them a memorandum of 
concern. Army determined that there was no credible evidence that any 
of them willfully or knowingly violated the law. Army stated that it 
has made recommendations to issue new guidance on Army Outreach 
programs. 

GAO Number: 12-10; [hyperlink: http://www.gao.gov/ada/gao-ada-12-10.pdf] 
Agency Number: 09-01; 
Joint Improvised Explosive Device Defeat Organization (JIEDDO); 
Account(s): Research, Development, Test and Evaluation, Army; Iraq 
Freedom Fund; and Joint Improvised Explosive Device Defeat Fund, Army; 
Date Reported to GAO: April 3, 2012; 
Date(s) of Violations(s): Fiscal years 2006 and 2007; 
Amount Reported: $13,750,000; 
Type of Violation: 31 U.S.C. § 1341(a)(1)(A); 
Description: Army reported that JIEDDO used Army Research, 
Development, Test and Evaluation, as well as amounts from the Joint 
Improvised Explosive Device Defeat Fund to construct a testing 
facility with ancillary training benefits for U.S. troops in counter-
IED operations. Army reported that the project should have been funded 
entirely through the Military Construction account; 
Remedial Action Taken: JIEDDO found no willful or knowing intent to 
violate the law and took no disciplinary action against the 
responsible individual since he has retired from federal service. 
JIEDDO reported that it now requires certain personnel to take 
appropriations law training within 90 days of assignment to JIEDDO, 
and every 3 years thereafter. JIEDDO also stated that its Office of 
General Counsel will review funding memorandums that approve and 
release funds from the JIEDDF. 

GAO Number: 12-11; [hyperlink: http://www.gao.gov/ada/gao-ada-12-11.pdf] 
Agency Number: 11-02; 
Department of the Army (Army); 
Account(s): Operation and Maintenance, Army Reserve; 
Date Reported to GAO: April 3, 2012; 
Date(s) of Violations(s): September 1, 2008 through September 4, 2009; 
Amount Reported: $80,966.58; 
Type of Violation: 31 U.S.C. § 1341(a)(1)(A); 
Description: Army reported that a delay in an employee's termination 
action resulted in him receiving pay and allowances that he was not 
authorized to receive; 
Remedial Action Taken: Army found no willful or knowing intent, but 
issued a memorandum of reprimand to the officer responsible for the 
violation. Army reported that the Army Reserve Command issued a policy 
memorandum, requiring quarterly reports on Military Technician status 
by all major subordinate commands. In addition, the Army Reserve 
Command holds an annual workshop for major subordinate commands 
relating to dual status military technicians and conditions of 
employment in which the criticality of employment is stressed. 

GAO Number: 12-12; [hyperlink: http://www.gao.gov/ada/gao-ada-12-12.pdf] 
Agency Number: 11-03; 
Agency: Department of the Army (Army); 
Account(s): Operation and Maintenance, Army; 
Date Reported to GAO: April 3, 2012; 
Date(s) of Violations(s): March 18, 2010; 
Amount Reported: $1,571,793.94; 
Type of Violation: 31 U.S.C. § 1517(a)(1); 
Description: During Haiti relief operations, U.S. Army South (ARSOUTH) 
received Humanitarian Assistance Funds to reimburse the operation and 
maintenance accounts of military units performing humanitarian relief 
activities. Army reported that an ADA violation occurred when, based 
on unsupported credit obligations, ARSOUTH exceeded its real 
allocation; 
Remedial Action Taken: Army found that the employee responsible for the 
violation had no willful or knowing intent and gave her a formal letter 
of reprimand. Army also reported that: (1) Army gave Letters of 
Counseling to her supervisors for failure to supervise and monitor 
procedures in their section; and (2) the Office of the Deputy Chief of 
Staff deployed new financial and logistics software, enhanced internal 
controls, and has required all budget analysts and senior technicians 
to complete fiscal law training. 

GAO Number: 12-13; [hyperlink: http://www.gao.gov/ada/gao-ada-12-13.pdf] 
Agency Number: 09-02; 
Agency: United States Special Operations Command (USSOCOM); 
Account(s): Research, Development, Test, and Evaluation; 
Date Reported to GAO: May 9, 2012; 
Date(s) of Violations(s): Fiscal years 2004 through 2010; 
Amount Reported: $136,261,239.18; 
Type of Violation: 31 U.S.C. § 1341(a)(1)(A); 
Description: USSOCOM reported that it improperly obligated procurement 
funds for a helicopter development project when it should have 
obligated Research, Development, Test and Evaluation (RDT&E) funds. 
The Antideficiency Act violation occurred as the appropriate RDT&E 
account became overobligated; 
Remedial Action Taken: USSOCOM found no willful or knowing intent on 
the part of the responsible parties. Disciplinary action was taken 
against a Senior Executive Service employee, who received a written 
letter of admonishment. USSOCOM determined that disciplinary action 
against four other individuals was not appropriate, but directed them 
to attend fiscal law training. A sixth individual is retired, so no 
discipline was imposed. The Under Secretary of Defense (Comptroller) 
Investments provided fiscal year 2010 and 2011 RDT&E funds to restore 
the balances of the USSOCOM procurement accounts for fiscal years 2004 
through 2009. In fiscal year 2011, USSOCOM deobligated procurement 
funds and obligated RDT&E funds for the remaining outstanding balance. 
Army also reported that USSOCOM initiated a major restructuring of the 
organization to increase the overall staffing and skill level. 

GAO Number: 12-14; [hyperlink: http://www.gao.gov/ada/gao-ada-12-14.pdf] 
Agency Number: None; 
Agency: National Labor Relations Board (NLRB); 
Account(s): Salaries and Expenses; 
Date Reported to GAO: June 6, 2012; 
Date(s) of Violations(s): Fiscal years 2006 through 2010; 
Amount Reported: $68,849.29; 
Type of Violation: 31 U.S.C. § 1341(a) and 31 U.S.C. § 1342; 
Description: NLRB reported two violations of the Antideficiency Act. 
NLRB determined that it violated 31 U.S.C. § 1341(a) during fiscal 
years 2006 through 2010, when NLRB improperly purchased food and 
flowers for cultural events sponsored by the Office of Equal 
Employment Opportunity (OEEO) and other celebrations, as well. NLRB 
reported that the violation of 31 U.S.C. § 1342 occurred when NLRB's 
Human Resources Branch entered into a personal services contract with 
a former employee; 
Remedial Action Taken: NLRB found no willful or knowing intent on the 
part of, and took no disciplinary action against, the employees found 
responsible for the violations. NLRB reported that it has issued an 
administrative policy document and guidance regarding the purchase of 
food for OEEO programs. Purchase card holders and their supervisors 
received training, including on the purchase of food. NLRB also 
terminated the personal services contract. Contract specialists 
received training on appropriations law and the procurement of 
services. NLRB now requires review by agency counsel for service 
contracts. 

GAO Number: 12-15; [hyperlink: http://www.gao.gov/ada/gao-ada-12-15.pdf] 
Agency Number: 10-02; 
Agency: Department of the Army Agency (Army); 
Account(s): Military Personnel, Army; 
Date Reported to GAO: June 9, 2012; 
Date(s) of Violations(s): Fiscal year 2008; 
Amount Reported: $155,000,000; 
Type of Violation: 31 U.S.C. § 1341(a)(1)(A); 
Description: Army reported that a violation occurred when the Office 
of the Deputy Chief of Staff, G-1, did not properly manage the fiscal 
year 2008 Military Personnel (MILPES) account. This failure caused an 
overobligation of funds; 
Remedial Action Taken: Army found two individuals responsible for the 
violation, but found many mitigating factors and no willful or knowing 
intent. One individual was issued a written admonishment and the other 
was verbally counseled. Army reported that it lacked available funds 
to correct the violation and that Congressional action will be 
required to correct the overobligation. Army also reported that it has 
improved and enhanced the cost model that forecasts MILPERS funding 
needs and has initiated five projects to enhance its ability to 
forecast the cost impact of external factors, like rising fuel costs. 

GAO Number: 12-16; [hyperlink: http://www.gao.gov/ada/gao-ada-12-16.pdf] 
Agency Number: 10-04; 
Agency: Department of the Air Force (Air Force); 
Account(s): Operation and Maintenance; Procurement; and Working 
Capital Fund; 
Date Reported to GAO: August 2, 2012; 
Date(s) of Violations(s): Fiscal year 2004 through 2009; 
Amount Reported: $23,316,321.31; 
Type of Violation: 31 U.S.C. § 1341(a)(1) and 31 U.S.C. § 1517(a)(2); 
Description: Air Force reported that it violated 31 U.S.C. § 1341 when 
it obligated and expended amounts for certain IT contracts without 
first obtaining statutory certification under 10 U.S.C. § 2222. Air 
Force also reported that it violated 31 U.S.C. § 1517 when it used O&M, 
Procurement, and WCF amounts for those contracts instead of Research, 
Development, Test, and Evaluation (RDT&E) funds. When Air Force 
attempted an adjustment to charge the proper RDT&E account, there was 
not enough RDT&E funding to cover the expenditures for the IT 
contracts. Therefore, funds had to be realigned at the agency level, 
and Air Force reported that this led to a section 1517 violation; 
Remedial Action Taken: Air Force found no willful or knowing intent 
and gave the employee responsible for the violations a written 
reprimand. Air Force reported that Tinker Air Force Base will ensure 
program managers and finance personnel agree on the right type of 
appropriation to fund projects, and that proposed IT systems are 
reviewed by IT personnel for 10 U.S.C. § 2222 compliance. 

GAO Number: 12-17; [hyperlink: http://www.gao.gov/ada/gao-ada-12-17.pdf] 
Agency Number: None; 
Agency: Health and Human Services (HHS); 
Account(s): Indian Health Services; 
Date Reported to GAO: September 13, 2012; 
Date(s) of Violations(s): April 2010; 
Amount Reported: $10,668,285; 
Type of Violation: 31 U.S.C. § 1341; 
Description: HHS reported that three violations occurred when the 
Indian Health Service (IHS) made obligations exceeding the amount 
appropriated for Contract Support Costs (CSC) associated with new or 
expanded self-determination contracts, grants, self-governance 
compacts, or annual funding agreements. The violations exceeded the 
ceiling on new or expanded contracts, but did not exceed the ceiling 
on total CSC funding; 
Remedial Action Taken: HHS did not impose administrative discipline as 
the individual found responsible left federal service. HHS determined 
that there was no evidence that the violations were willful or 
knowing. HHS reported that IHS has taken steps to strengthen internal 
controls for allocating CSC. 

GAO Number: 12-18; [hyperlink: http://www.gao.gov/ada/gao-ada-12-18.pdf] 
Agency Number: 11-01; 
Department of the Army (Army); 
Account(s): Operation and Maintenance; 
Date Reported to GAO: September 17, 2012; 
Date(s) of Violations(s): Fiscal years 2004, 2005, 2006 and 2007; 
Amount Reported: $51,524,768.67; 
Type of Violation: 31 U.S.C. § 1341(a)(1)(A); 
Description: Army reported that it improperly obligated Operations and 
Maintenance (O&M) funds for development of the enterprise Army 
Workload and Performance System, instead of RDT&E funds. Army reported 
that it found 68 transactions in fiscal years 2004-2007 incorrectly 
funded with O&M funds. After Army's accounting corrections, Army 
determined that 18 violations in fiscal years 2005-2007 remained 
uncured due to a lack of available RDT&E funds; 
Remedial Action Taken: Army found one individual responsible for the 
violation, but took no disciplinary action as the individual retired 
in 2008, because it determined that there was no evidence of knowing 
or willful intent to violate the Antideficiency Act. To prevent a 
recurrence of the violation, the Resource Services-Washington office 
developed Antideficiency Act Awareness Training and is providing 
refresher training for budget execution and funds control personnel. 
Army also reported improvement to the Defense Business System 
Management Committee review and approval process. 

GAO Number: 12-19; [hyperlink: http://www.gao.gov/ada/gao-ada-12-19.pdf] 
Agency Number: 11-05; 
Department of the Army (Army); 
Account(s): Operation and Maintenance; 
Date Reported to GAO: September 17, 2012; 
Date(s) of Violations(s): September 30, 2007; 
Amount Reported: $2,957,489; 
Type of Violation: 31 U.S.C. § 1341(a)(1)(A); 
Description: Army reported a violation for U.S. Army Garrison (USAG) 
Grafenwoehr's funding four construction projects with its Operations 
and Maintenance account instead of with Military Construction funds; 
Remedial Action Taken: Two individuals were found responsible for the 
violation. Both received reprimands. Army determined that there was no 
evidence of knowing or willful intent to violate the Antideficiency 
Act. Army reports that USAG Grafenwoehr has instituted a new business 
agreement specifying the amount of oversight and who must review all 
projects, and moved the ordering officer from Grafenwoehr to the U.S. 
Army Corps of Engineers. Army reported that because construction 
projects exceeding $2,000,000 must receive prior congressional 
authorization, the violation is not correctable. 

GAO Number: 12-20; [hyperlink: http://www.gao.gov/ada/gao-ada-12-20.pdf] 
Agency Number: 11-04; 
U.S. Army Corps of Engineers (USACE); 
Account(s): Operations and Maintenance; 
Date Reported to GAO: September 20, 2012; 
Date(s) of Violations(s): September 28, 2007; 
Amount Reported: $8,000,000; 
Type of Violation: 31 U.S.C. § 1341(a)(1)(A); 
Description: Army reported that it improperly funded the construction 
of a classified information facility pursuant to an enhanced use lease 
on Fort Sam Houston. Army determined that because the project 
constituted military construction, it required prior authorization 
from Congress and should have been funded with Military Construction 
(MilCon) funds; 
Remedial Action Taken: Army found two individuals responsible for the 
violation. One received an oral reprimand and the other is no longer 
employed with the federal government. Army determined that there was 
no evidence of knowing or willful intent to violate the Antideficiency 
Act. To prevent a recurrence, Army issued policy changes addressing 
enhanced use leasing on military installations and Army leases of 
buildings requiring tenant improvements. 

Source: Unaudited information GAO extracted from agency Antideficiency 
Act reports; for further information about a specific report, please 
contact the relevant agency. 

[End of table] 

[End of Antideficiency Act Reports - Fiscal Year 2012]