Source: https://www.gao.gov/legal/appropriations-law-decisions/resources
Timestamp: 2019-10-14 03:00:50
Document Index: 41932334

Matched Legal Cases: ['§ 1341', '§ 1517', '§ 1341', '§ 1351', '§ 1351', '§ 1401', '§ 145', '§ 1351']

U.S. GAO - Antideficiency Act Resources
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Antideficiency Act Reports
This act prohibits federal agencies from obligations or expending federal funds in advance or in excess of an appropriation, and from accepting voluntary services.
The Antideficiency Act prohibits federal employees from
making or authorizing an expenditure from, or creating or authorizing an obligation under, any appropriation or fund in excess of the amount available in the appropriation or fund unless authorized by law. 31 U.S.C. § 1341(a)(1)(A).
making obligations or expenditures in excess of an apportionment or reapportionment, or in excess of the amount permitted by agency regulations. 31 U.S.C. § 1517(a).
Once it is determined that there has been a violation of 31 U.S.C. §§ 1341(a), 1342, or 1517(a), the agency head "shall report immediately to the President and Congress all relevant facts and a statement of actions taken." 31 U.S.C. §§ 1351, 1517(b). The reports are to be signed by the agency head. The report to the President is to be forwarded through the Director of OMB. In addition, the heads of executive branch agencies and the Mayor of the District of Columbia shall also transmit "[a] copy of each report . . . to the Comptroller General on the same date the report is transmitted to the President and Congress." 31 U.S.C. §§ 1351, 1517(b), as amended by the Consolidated Appropriations Act, 2005, Pub. L. No. 108-447, div. G, title II, § 1401, 118 Stat. 2809, 3192 (Dec. 8, 2004).
OMB has issued further instructions on preparing the reports, which may be found in OMB Circular No. A-11, Preparation, Submission, and Execution of the Budget, § 145 (June 21, 2005). The report is to include all pertinent facts and a statement of all actions taken to address and correct the Antideficiency Act violation (such as administrative discipline imposed, referral to the Justice Department where appropriate, and new safeguards imposed). An agency also should include a request for a supplemental or deficiency appropriation when needed.
What if GAO uncovers a violation but the agency thinks GAO is wrong? The agency must still make the required reports, and must include an explanation of its disagreement.
For more information on the Antideficiency Act's purpose, history, and requirements see Chapter 6, Availability of Appropriations: Amount.
Principles of Federal Appropriations Law: Third Edition, Volume II
GAO-06-382SP, February 1, 2006
Agency heads and the Mayor of the District of Columbia must provide a copy of Antideficiency Act reports to the Comptroller General of the United States at the same time they are submitted to the President and Congress.
Send PDF reports to AntideficiencyActReports@gao.gov. GAO will confirm receipt by e-mail.
Send paper copies of reports to:
Room 7165
For more information about submitting Antideficiency Act reports to GAO, contact Shirley Jones, Managing Associate General Counsel, at jonessa@gao.gov or 202-512-4023.
For more information about the Antideficiency Act requirement, see Transmission of Antideficiency Act Reports to the Comptroller General of the United States B-304335, March 8, 2005
For general inquiries about the act, send an e-mail to AntideficiencyActReports@gao.gov.
Fiscal Year 2018 Antideficiency Act Reports Compilation
https://www.gao.gov/products/D20832
B-330471: Sep 23, 2019
Agencies that violate the Antideficiency Act must report the violation to the President and Congress and transmit a copy of the report to the Comptroller General at the same time. 31 U.S.C. §§ 1351, 1517(b). The report must contain all relevant facts and a statement of actions taken.Since fiscal year 2005, GAO, in its role as repository for the Antideficiency Act reports that agencies submit, ha...
View Decision (PDF, 25 pages)
https://www.gao.gov/products/D18063
D18063: Nov 15, 2017
This document is GAO's summary of agency Antideficiency Act Reports for fiscal year 2017. It includes unaudited information extracted from agency Antideficiency Act reports filed with GAO, as required by section 1401 of the Consolidated Appropriations Act, 2005, Pub. L. No. 108-447, 118 Stat. 2809, 3192 (Dec. 8, 2004). Each report entry includes a brief description of the violation, remedial actio...
View Decision (PDF, 33 pages)
Antideficiency Act Reports - Fiscal Year 2016
https://www.gao.gov/products/D15316
D15316: Dec 15, 2016
This document is GAO's summary of agency Antideficiency Act Reports for fiscal year 2016. It includes unaudited information extracted from agency Antideficiency Act reports filed with GAO, as required by section 1401 of the Consolidated Appropriations Act, 2005, Pub. L. No. 108-447, 118 Stat. 2809, 3192 (Dec. 8, 2004). Each report entry includes a brief description of the violation, remedial actio...
Antideficiency Act Reports - Fiscal Year 2015
https://www.gao.gov/products/D12252
D12252: Nov 24, 2015
This document is GAO's summary of agency Antideficiency Act Reports for fiscal year 2015. It includes unaudited information extracted from agency Antideficiency Act reports filed with GAO, as required by section 1401 of the Consolidated Appropriations Act, 2005, Pub. L. No. 108-447, 118 Stat. 2809, 3192 (Dec. 8, 2004). Each report entry includes a brief description of the violation, remedial actio...
Antideficiency Act Reports - Fiscal Year 2014
https://www.gao.gov/products/D10079
D10079: Apr 13, 2015
This document is GAO's summary of agency Antideficiency Act Reports for fiscal year 2014. It includes unaudited information extracted from agency Antideficiency Act reports filed with GAO, as required by section 1401 of the Consolidated Appropriations Act, 2005, Pub. L. No. 108-447, 118 Stat. 2809, 3192 (Dec. 8, 2004). Each report entry includes a brief description of the violation, remedial actio...
Antideficiency Act Reports - Fiscal Year 2013
https://www.gao.gov/products/D06991
D06991: Mar 25, 2014
This document is GAO's summary of agency Antideficiency Act Reports for fiscal year 2013. It includes unaudited information extracted from agency Antideficiency Act reports filed with GAO, as required by section 1401 of the Consolidated Appropriations Act, 2005, Pub. L. No. 108-447, 118 Stat. 2809, 3192 (Dec. 8, 2004). Each report entry includes a brief description of the violation, remedial actio...
Antideficiency Act Reports: Fiscal Year 2012
https://www.gao.gov/products/D03741
D03741: Dec 5, 2012
This document is GAO's summary of agency Antideficiency Act Reports for fiscal year 2012. It includes unaudited information extracted from agency Antideficiency Act reports filed with GAO, as required by section 1401 of the Consolidated Appropriations Act , 2005, Pub. L. No. 108-447, 118 Stat. 2809, 3192 (Dec. 8, 2004). Each report entry includes a brief description of the violation, remedial acti...
View Decision (PDF, 20 pages)
Antideficiency Act Reports: Fiscal Year 2011
https://www.gao.gov/products/P00544
P00544: Feb 9, 2012
This document is GAO’s summary of agency Antideficiency Act Reports for fiscal year 2011. It includes unaudited information extracted from agency Antideficiency Act reports filed with GAO, as required by section 1401 of the Consolidated Appropriations Act , 2005, Pub. L. No. 108-447, 118 Stat. 2809, 3192 (Dec. 8, 2004). Each report entry includes a brief description of the violation, remedial...
View Decision (PDF, 22 pages)
Antideficiency Act Reports: Fiscal Year 2010
https://www.gao.gov/products/P00459
P00459: Jan 19, 2011
This document is GAO’s summary of agency Antideficiency Act Reports for fiscal year 2010. It includes unaudited information extracted from agency Antideficiency Act reports filed with GAO, as required by section 1401 of the Consolidated Appropriations Act , 2005, Pub. L. No. 108-447, 118 Stat. 2809, 3192 (Dec. 8, 2004). Each report entry includes a brief description of the violation, remed...
Antideficiency Act Reports: Fiscal Year 2009
https://www.gao.gov/products/P00458
P00458: Mar 9, 2010
This document is GAO’s summary of agency Antideficiency Act Reports for fiscal year 2009. It includes unaudited information extracted from agency Antideficiency Act reports filed with GAO, as required by section 1401 of the Consolidated Appropriations Act , 2005, Pub. L. No. 108-447, 118 Stat. 2809, 3192 (Dec. 8, 2004). Each report entry includes a brief description of the violation, remedia...
Antideficiency Act Reports: Fiscal Year 2008
https://www.gao.gov/products/P00457
P00457: Mar 3, 2009
This document is GAO’s summary of agency Antideficiency Act Reports for fiscal year 2008. It includes unaudited information extracted from agency Antideficiency Act reports filed with GAO, as required by section 1401 of the Consolidated Appropriations Act , 2005, Pub. L. No. 108-447, 118 Stat. 2809, 3192 (Dec. 8, 2004). Each report entry includes a brief description of the violation, remed...
Antideficiency Act Reports: Fiscal Year 2007
https://www.gao.gov/products/P00456
P00456: Dec 12, 2007
This document is GAO’s summary of agency Antideficiency Act Reports for fiscal year 2007. It includes unaudited information extracted from agency Antideficiency Act reports filed with GAO, as required by section 1401 of the Consolidated Appropriations Act , 2005, Pub. L. No. 108-447, 118 Stat. 2809, 3192 (Dec. 8, 2004). Each report entry includes a brief description of the violation, remedia...
Antideficiency Act Reports: Fiscal Year 2006
https://www.gao.gov/products/P00455
P00455: Mar 9, 2007
This document is GAO’s summary of agency Antideficiency Act Reports for fiscal year 2006. It includes unaudited information extracted from agency Antideficiency Act reports filed with GAO, as required by section 1401 of the Consolidated Appropriations Act , 2005, Pub. L. No. 108-447, 118 Stat. 2809, 3192 (Dec. 8, 2004). Each report entry includes a brief description of the violation, remed...
Antideficiency Act Reports: Fiscal Year 2005
https://www.gao.gov/products/P00454
P00454: Aug 11, 2006
This document is GAO’s summary of agency Antideficiency Act Reports for fiscal year 2005. It includes unaudited information extracted from agency Antideficiency Act reports filed with GAO, as required by section 1401 of the Consolidated Appropriations Act , 2005, Pub. L. No. 108-447, 118 Stat. 2809, 3192 (Dec. 8, 2004). Each report entry includes a brief description of the violation, remed...