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 purpose, history, and requirements see Chapter 6,
Availability of Appropriations: Amount
Submitting Antideficiency Act Reports to GAO
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:
- Antideficiency Act Reports
- Comptroller General of the United States
- U.S. Government Accountability Office
- Room 7165
- 441 G Street, NW
- Washington, DC 20548
For more information about submitting Antideficiency Act reports to GAO, contact Edda Emmanuelli Perez, Managing Associate General Counsel, at firstname.lastname@example.org or 202-512-2853.
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