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![handle is hein.gao/gaocrptarar0001 and id is 1 raw text is:
A
G A 0 Comptroller General
Accounrtbty - Integrity Reliability of the United States
United States Government Accountability Office
Washington, DC 20548
B-304335
DATE: March 8, 2005
TO: HEADS OF DEPARTMENTS, AGENCIES, AND OTHERS CONCERNED
SUBJECT: TRANSMISSION OF ANTIDEFICIENCY ACT REPORTS TO THE
COMPTROLLER GENERAL OF THE UNITED STATES
The Antideficiency Act prohibits, among other things, making or authorizing
expenditures or obligations that exceed or are in advance of amounts available in an
appropriation or fund, or that exceed or are in advance of the amounts apportioned
or permitted by agency regulations. 31 U.S.C. §§ 1341(a), 1517(a). Whenever a
violation of the Antideficiency Act occurs, the head of the agency or the Mayor of the
District of Columbia is required to report immediately to the President and Congress
all relevant facts and a statement of actions taken. 31 U.S.C. §§ 1351, 1517(b). In the
Consolidated Appropriations Act, 2005, Congress amended the Antideficiency Act to
add that the heads of executive 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 byConsolidated Appropriations Act, 2005, Pub. L.
No. 108-447, div. G, title II, § 1401, 118 Stat. 2809, 3192 (Dec. 8, 2004) (see enclosure).
The Senate Appropriations Committee Report explains that the purpose of this
provision is to authorize:
the Comptroller General to establish a central repository of
Antideficiency Act reports. The Comptroller General will track all
Antideficiency Act reports, including responses to Comptroller General
legal decisions and opinions and findings in audit reports and financial
statement reviews.
S. Rep. No. 108-307, at 43 (2004).
Accordingly, as of December 8, 2004, whenever the head of an agency or the Mayor of
the District of Columbia reports an Antideficiency Act violation to the President and
presiding officers of each house of Congress, the agency and the District of Columbia,
on the same date, must transmit a copy of the report to this Office. Agencies may
electronically send PDF (portable document format) copies of these report, s to
AntideficiencyActReports@gao.gov. GAO will confirm receipt by e-mail](ViewImageLocal?handle=hein.gao/gaocrptarar0001&div=1&collection=&method=preview&ext=.png&size=3)