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B-332675 May 17, 2021 1 (2021-05-17)

handle is hein.gao/gaolrg0001 and id is 1 raw text is: 1 U.S. GOVERNMENT ACCOUNTABILITY OFFICE G A O A Century of Non-Partisan Fact-Based Work 441 G St. N.W. Washington, DC 20548 B-332675 May 17, 2021 The Honorable Kamala Harris President of the Senate The Honorable Nancy Pelosi Speaker of the House of Representatives Subject: Fiscal Year 2020 Antideficiency Act Reports Compilation 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, has produced and publicly released an annual compilation of summaries of the reports. We base the summaries on unaudited information extracted from the agency reports. Each summary includes a brief description of the violation, as reported by the agency, and of remedial actions agencies report that they have taken. We also include copies of the agencies' transmittal letters. We post the summaries and the agency transmittal letters on our public website. In some cases, the agencies also sent us additional materials to accompany their transmittal letters. We will make these additional materials available to Members and their staffs upon request. Please find enclosed the compilation of summaries of the 13 Antideficiency Act violation reports and agency transmittal letters submitted to GAO in fiscal year 2020. The United States Department of Agriculture reported 7 violations, the Department of Energy reported 2 violations; while the Department of Defense, Department of Homeland Security, the Federal Deposit Insurance Corporation, and Environmental Protection Agency each reported 1 violation. While GAO has not opined on the violations reported or the remedial actions taken, we do note that many of the reported violations resulted from similar agency actions. For example, 5 of the reported violations resulted from agencies overobligating or overexpending their apportionments, and 3 of the reported violations occurred because agencies obligated or expended appropriated funds on activities specifically prohibited by law. While GAO has not had occasion to review the specific facts giving rise to these reported violations, we want to highlight that an agency will violate the Antideficiency Act if it overobligates or overexpends its apportionment or obligates or expends appropriated funds on activities that are expressly prohibited by law.

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