Investigation of a Possible Unreported Impoundment of Funds

GAO was asked to investigate a possible unreported impoundment of funds by the Office of Management and Budget. The funds involved were earmarked for use for library services and interlibrary cooperation programs. Courts have characterized the Library Services and Construction Act as a mandatory spending statute. It is the view of GAO that this impoundment falls within the fourth disclaimer of the Impoundment Control Act. Accordingly, the funds in question cannot be withheld under the Act.