According to the Anti-Deficiency Act, who is prohibited from creating obligations beyond available funds?

The Anti-Deficiency Act is a federal law designed to prevent government officials from overspending or obligating funds beyond what has been allocated and appropriated by Congress. Under this law, government officers and employees are specifically prohibited from creating obligations that exceed the available funds, which ensures fiscal responsibility and compliance with budgetary constraints.

This limitation is crucial for maintaining accountability in government spending, as it requires all employees, not just those in high-ranking positions or contracting officers, to adhere to the constraints of their appropriated budgets. The essence of this regulation is to safeguard federal funds and ensure that any commitments made by government entities do not lead to budget shortfalls or deficits.

Given this context, the correct answer emphasizes the collective responsibility of all government officers and employees, rather than isolating the prohibition to a specific subset of officials or contractors, which underscores the comprehensive nature of fiscal responsibility mandated by the Anti-Deficiency Act.