GAO reviewed the Veterans Administration's (VA) delay in awarding certain construction contracts and the impoundment implications for obligations not incurred within specified time limits. GAO found that: (1) eight construction contracts had not been awarded by September 30, 1985, as required by the 1984 VA appropriation act; and (2) although VA did not award the contracts within the time limitations imposed by the appropriation act, its actions did not constitute an impoundment of budget authority.