38 CFR 1.673 - Responsibility for violations of the administrative subdivision of funds.
(a) In the event an allotment or an apportionment is exceeded except in the circumstances described in paragraph (b) of this section, the following factors will be considered in determining which official, or officials, are responsible for the violation.
(1) Knowledge of circumstances which could lead to an allotment or apportionment being exceeded;
(2) Whether the official had received explicit instructions to continue or cease incurring obligations;
(3) Whether any action was taken in contravention of or with disregard for, instructions to monitor obligations incurred;
(4) Whether the official had the authority to curtail obligations by directing a change in the manner of operations of the department or staff office; or
(5) Any other facts which tend to fix the responsibility for the obligations which resulted in the allotment or apportionment being exceeded.
(b) In the event that the sum of the allotments made in a particular fiscal year exceeds the amount apportioned by the Office of Management and Budget, and the apportionment is subsequently exceeded because of this action, the official who made the excess allotments will be the official responsible for the violation.