The Antideficiency Act has some exceptions for work required to protect human life or property, to act in emergency situations, and to carry out the President’s Constitutional authority.

Agency heads must report violations of the act to the President and Congress, and the Government Accountability Office (GAO) will investigate and publish a decision or opinion. Federal employees who violate the Antideficiency Act can face both administrative and criminal penalties. They may be disciplined, suspended without pay, or even fired. In serious cases, they can also be fined, imprisoned, or both.