What is the main principle of the Antideficiency Act?

The main principle of the Antideficiency Act is centered on the need for fiscal responsibility within federal government operations, which is why the prohibition of federal employees from obligating funds without Congressional approval is correct. This act ensures that government expenditure does not exceed the amounts that have been appropriated by Congress, thereby maintaining budgetary control and preventing overspending.

By requiring that federal funds cannot be obligated without prior approval, the act protects the integrity of the appropriations process and ensures accountability in government spending. This principle is crucial for establishing trust and transparency in federal budgeting, as any unauthorized commitment could result in financial discrepancies and legal issues.

In contrast, the other options present misunderstandings about the act's purpose. Allowing unlimited spending would counteract the act's goal of maintaining fiscal discipline. Mandating that contracts must be finalized by the end of the fiscal year and restricting procurement of goods and services do not accurately reflect the Antideficiency Act's core intention, which specifically focuses on the commitment of funds rather than on operational deadlines or procurement limits.