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). 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. OMB Circular No. A-11, Preparation, Submission, and Execution of the Budget, § 145 (June 2, 2019).
The reporting requirements of the Antideficiency Act apply to all violations, including those that GAO finds. After GAO publishes a decision or opinion concluding that an Antideficiency Act violation occurred, we will contact the relevant agency to ensure a report of the violation. If the agency does not report the violation within a reasonable period, GAO will notify Congress of the violation. Our report will note the agency’s failure to report the violation. B-331295, Sept. 23, 2019.
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:
Antideficiency Act Reports
Comptroller General of the United States
U.S. Government Accountability Office
441 G Street, NW
Washington, DC 20548
For more information about submitting Antideficiency Act reports to GAO, contact Shirley Jones, Managing Associate General Counsel, at firstname.lastname@example.org 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.