Tag: United States Government US Army

Fiscal Law Deskbook 2021: This book is composed by United States Government US Army. You can download it freely in pdf format.  For many years after the adoption of the Constitution, the executive departments exercised little fiscal control over the funds allocated to them. During these years, departments commonly committed funds prior to appropriations, pooled funds and used funds for purposes other than those for which they were appropriated, and committed or spent funds early in the fiscal year and then sought deficiency appropriations to continue operations. Congress passed the Anti-Deficiency Act (ADA) to curb fiscal abuses that often created “coercive deficiencies” that required supplemental appropriations. The Law actually consists of several statutes that require administrative an...