56) Id. at 214.
57) 31 U.S.C. § 1341(a).
58) We have consistently concluded that the use of appropriated funds for prohibited purposes violates the Antideficiency Act, because no funds are available for the purpose. See, e.g., B-325248, Sept. 9, 2014 (appropriations used in violation of a grassroots lobbying prohibition); B-321982, Oct. 11, 2011 (appropriations used in violation of statutory restriction against engaging in bilateral activities with China or Chinese-owned companies); B-302710, May 19, 2004 (appropriations used in violation of prohibition against publicity or propaganda).
59) We have no record of GAO receiving an Antideficiency Act report from ATF after the Chief Counsel’s 2009 determination that the agency had violated the restriction on the consolidation or centralization of records.
60) 31 U.S.C. § 1351.
61) Id. The Office of Management and Budget (OMB) has published requirements for executive agencies for reporting violations. OMB, Preparation, Submission, and Execution of the Budget, OMB Circular No. A-11, §§ 145, 145.8 (Washington, D.C.: June 2015). OMB has advised executive agencies to report violations found by GAO. The Circular further provides that “f the agency does not agree that a violation has occurred, the report to the President, Congress, and the Comptroller General will explain the agency’s position.”