respond to: Working the Army$$s finance branch there are many internal controls in place in order to avoid misappropriation of funds. These internal controls start with the Antidificency Act. This is a congressional piece of legislation that prohibits the Government from overspending as well as sets a stringent set of regulations on how government funds are to be allocated and expensed. The breaks down government expenses into specific categories and only funds that that are appropriated for those specific categories are to be used $($DOD$,2008).$ The act strictly prohibits the use of funds from another apportionment to go towards a different apportionment $($DOD$,2008).$ This helps ensure that government agencies do not overspend in one category and then reallocate funds from another to continue spending. The Act also prohibits the use of funds to cross fiscal years. As such funds cannot be kept and saved from the year before then be spent in the subsequent year $($DOD$,2008).$

As a controller for the Army, it$$s our job to not only be familiar with the act but also uphold it$.$ As such there are additional steps, we must take to ensure the funds are properly being utilized. One example of this is by phasing the funds that have been apportioned to each unit across all four quarters. This helps ensure that units do not spend all of their money in a quarter and that they are methodically spending their funds. It also reduces the risk of needing to procure additional funds for the unit. Additionally, when funds are spent it is our job to ensure they were spent correctly. When government contracts are awarded, we have to ensure the contract is going to a government$-$approved vendor. We also have to ensure there is enough money within the budget to cover the costs. We have to also ensure that we are allocating the correct apportioned funds to the contract.. Moreover, we have to ensure that all supporting documentation is received to reconcile accounts payable to certify that the contract obligation was fulfilled and that the payment was made properly. We also have an annual audit that is also conducted every year to ensure that all the funds are properly accounted for. Lastly, there is an internal control audit that is conducted every three years. This audit is intended to ensure that we are properly adhering to the standards set forth by the Army$$s finance branch and the Antidecifiency Act.