Updated Rescission Statistics, Fiscal Years 1974-2008

B-310950.2: Mar 12, 2009

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This responds to a Congressional request that GAO transmits to Congress an updated package of our statistical data concerning rescissions proposed and enacted since the passage of the Impoundment Control Act of 1974. In response to your letter, we have updated our statistics regarding proposed and enacted rescissions through fiscal year 2008. Under the Impoundment Control Act, whenever the President proposes discretionary budget authority for rescission, he must transmit a special message to Congress detailing the amounts, reasons for, and effect of the proposed rescission. Agencies may withhold from obligation budget authority proposed for rescission in a special message for up to 45 legislative days following submission of the special message. 2 U.S.C. 683(b). If Congress does not pass rescission legislation within the 45-day period, the budget authority must be released. The Impoundment Control Act provides a mechanism through which Congress may fast-track a vote on a special message.

B-310950.2, Updated Rescission Statistics, Fiscal Years 1974-2008, March 12, 2009

B-310950.2

March 12, 2009

The Honorable Daniel K. Inouye
Chairman
Committee on Appropriations
United States Senate

The Honorable Thad Cochran
Vice Chairman
Committee on Appropriations
United States Senate


Subject: Updated Rescission Statistics, Fiscal Years 1974-2008

This responds to your letter of January 28, 2009, requesting that we transmit to Congress an updated package of our statistical data concerning rescissions proposed and enacted since the passage of the Impoundment Control Act of 1974. In response to your letter, we have updated our statistics regarding proposed and enacted rescissions through fiscal year 2008.

Under the Impoundment Control Act, whenever the President proposes discretionary budget authority for rescission, he must transmit a special message to Congress detailing the amounts, reasons for, and effect of the proposed rescission. Congressional Budget and Impoundment Control Act, Pub. L. No. 93-344, title X, 88 Stat. 297, 332 (July 12, 1974), codified at 2 U.S.C. sections 682-688. Agencies may withhold from obligation budget authority proposed for rescission in a special message for up to 45 legislative days following submission of the special message. 2 U.S.C. sect. 683(b). If Congress does not pass rescission legislation within this 45-day period, the budget authority must be released. Id. The Impoundment Control Act provides a mechanism through which Congress may fast-track a vote on a special message. 2 U.S.C. sect. 688.

We present our statistics in the two enclosed sets of tables, Enclosures 1 and 2. Enclosure 1 shows by fiscal year from 1974 to the present: (a) the aggregate number and amounts of rescissions proposed by the President, (b) the aggregate number and amount of those proposals enacted by Congress, (c) the aggregate number and amount of rescissions initiated by Congress, and (d) the total number of rescissions enacted and the total amount of budget authority rescinded by Congress, with totals for each category. Enclosure 2 shows by fiscal year from 1974 to the present, by presidential administration, the aggregate number and amount of rescissions proposed and enacted. The tables also display the number and amount of congressional rescissions by administration with totals for each category. Both tables include all rescissions enacted through September 30, 2008.

To compile our statistics, we used the same methodology as we have for earlier data.[1] We analyze appropriations, supplemental appropriations, and other acts of Congress enacted in each fiscal year in order to identify rescissions, which are any legislative provisions that eliminate previously enacted and currently available budget authority.

To ensure that we completely and accurately identify all rescissions, we consult with staff from the House of Representatives Committee on Appropriations, who are responsible for tracking rescissions. Our statistics differ somewhat from those of the committee staff, who utilize different criteria to identify certain enactments as rescissions. For example, if Congress "rescinds" funds from one account and in the next paragraph "appropriates" the same amount to a different account, we consider it reallocated budget authority, not a rescission.

The statistics appear in the same format as earlier tables, although the current product includes adjustment for clerical and transcription errors contained in earlier reports.

Gary L. Kepplinger's signature

Gary L. Kepplinger
General Counsel

Enclosures - 3



[1] We provide an abbreviated methodology in Enclosure 3. For an exhaustive review of the background and methodology of this project, see the scope and methodology of our original presentation of these statistics in B-246096.8, Apr. 30, 1992.

 Enclosure 1: Summary Of Proposed And Enacted Rescissions: Fiscal Years 1974 - 2008: (LegRescissions proposed byislative Action Through 9/30/08): Fiscal year: 2008[1]; Rescissions proposed by president: 0; Dollar amount proposed by president for rescission: $0; Proposals accepted by Congress: 0; Dollar amount of proposals enacted by Congress: $0; Rescissions Initiated by Congress: 126; Dollar amount of rescissions initiated by Congress: $12,201,184,028; Total rescissions enacted: 126; Total dollar amount of budget authority rescinded: $12,201,184,028. Fiscal year: 2007[2]; Rescissions proposed by president: 0; Dollar amount proposed by president for rescission: $0; Proposals accepted by Congress: 0; Dollar amount of proposals enacted by Congress: $0; Rescissions Initiated by Congress: 56; Dollar amount of rescissions initiated by Congress: $8,035,711,005; Total rescissions enacted: 56; Total dollar amount of budget authority rescinded: $8,035,711,005. Fiscal year: 2006[3]; Rescissions proposed by president: 0; Dollar amount proposed by president for rescission: $0; Proposals accepted by Congress: 0; Dollar amount of proposals enacted by Congress: $0; Rescissions Initiated by Congress: 89; Dollar amount of rescissions initiated by Congress: $33,361,184,156; Total rescissions enacted: 89; Total dollar amount of budget authority rescinded: $33,361,184,156. Fiscal year: 2005; Rescissions proposed by president: 0; Dollar amount proposed by president for rescission: $0; Proposals accepted by Congress: 0; Dollar amount of proposals enacted by Congress: $0; Rescissions Initiated by Congress: 76; Dollar amount of rescissions initiated by Congress: $6,351,133,468; Total rescissions enacted: 76; Total dollar amount of budget authority rescinded: $6,351,133,468. Fiscal year: 2004; Rescissions proposed by president: 0; Dollar amount proposed by president for rescission: $0; Proposals accepted by Congress: 0; Dollar amount of proposals enacted by Congress: $0; Rescissions Initiated by Congress: 49; Dollar amount of rescissions initiated by Congress: $10,515,464,056; Total rescissions enacted: 49; Total dollar amount of budget authority rescinded: $10,515,464,056. Fiscal year: 2003; Rescissions proposed by president: 0; Dollar amount proposed by president for rescission: $0; Proposals accepted by Congress: 0; Dollar amount of proposals enacted by Congress: $0; Rescissions Initiated by Congress: 47; Dollar amount of rescissions initiated by Congress: $3,123,436,524; Total rescissions enacted: 47; Total dollar amount of budget authority rescinded: $3,123,436,524. Fiscal year: 2002; Rescissions proposed by president: 0; Dollar amount proposed by president for rescission: $0; Proposals accepted by Congress: 0; Dollar amount of proposals enacted by Congress: $0; Rescissions Initiated by Congress: 76; Dollar amount of rescissions initiated by Congress: $4,621,092,342; Total rescissions enacted: 76; Total dollar amount of budget authority rescinded: $4,621,092,342. Fiscal year: 2001; Rescissions proposed by president: 0; Dollar amount proposed by president for rescission: $0; Proposals accepted by Congress: 0; Dollar amount of proposals enacted by Congress: $0; Rescissions Initiated by Congress: 67; Dollar amount of rescissions initiated by Congress: $5,148,137,497; Total rescissions enacted: 67; Total dollar amount of budget authority rescinded: $5,148,137,497. Fiscal year: 2000; Rescissions proposed by president: 3; Dollar amount proposed by president for rescission: $128,000,000; Proposals accepted by Congress: 0; Dollar amount of proposals enacted by Congress: $0; Rescissions Initiated by Congress: 61; Dollar amount of rescissions initiated by Congress: $3,757,774,500; Total rescissions enacted: 61; Total dollar amount of budget authority rescinded: $3,757,774,500. Fiscal year: 1999; Rescissions proposed by president: 3; Dollar amount proposed by president for rescission: $35,040,000; Proposals accepted by Congress: 2; Dollar amount of proposals enacted by Congress: $16,800,000; Rescissions Initiated by Congress: 105; Dollar amount of rescissions initiated by Congress: $5,081,426,930; Total rescissions enacted: 107; Total dollar amount of budget authority rescinded: $5,098,226,930. Fiscal year: 1998; Rescissions proposed by president: 25; Dollar amount proposed by president for rescission: $25,260,000; Proposals accepted by Congress: 21; Dollar amount of proposals enacted by Congress: $17,276,000; Rescissions Initiated by Congress: 43; Dollar amount of rescissions initiated by Congress: $4,180,814,234; Total rescissions enacted: 64; Total dollar amount of budget authority rescinded: $4,198,090,234. Fiscal year: 1997; Rescissions proposed by president: 10; Dollar amount proposed by president for rescission: $407,111,000; Proposals accepted by Congress: 6; Dollar amount of proposals enacted by Congress: $285,111,000; Rescissions Initiated by Congress: 96; Dollar amount of rescissions initiated by Congress: $7,381,253,000; Total rescissions enacted: 102; Total dollar amount of budget authority rescinded: $7,666,364,000. Fiscal year: 1996; Rescissions proposed by president: 24; Dollar amount proposed by president for rescission: $1,425,900,000; Proposals accepted by Congress: 8; Dollar amount of proposals enacted by Congress: $963,400,000; Rescissions Initiated by Congress: 104; Dollar amount of rescissions initiated by Congress: $4,974,852,131; Total rescissions enacted: 112; Total dollar amount of budget authority rescinded: $5,938,252,131. Fiscal year: 1995; Rescissions proposed by president: 29; Dollar amount proposed by president for rescission: $1,199,824,000; Proposals accepted by Congress: 25; Dollar amount of proposals enacted by Congress: $845,388,805; Rescissions Initiated by Congress: 248; Dollar amount of rescissions initiated by Congress: $18,868,380,121; Total rescissions enacted: 273; Total dollar amount of budget authority rescinded: $19,713,768,926. Fiscal year: 1994; Rescissions proposed by president: 65; Dollar amount proposed by president for rescission: $3,172,180,000; Proposals accepted by Congress: 45; Dollar amount of proposals enacted by Congress: $1,293,478,546; Rescissions Initiated by Congress: 81; Dollar amount of rescissions initiated by Congress: $2,374,416,284; Total rescissions enacted: 126; Total dollar amount of budget authority rescinded: $3,667,894,830. Fiscal year: 1993; Rescissions proposed by president: 7; Dollar amount proposed by president for rescission: $356,000,000; Proposals accepted by Congress: 4; Dollar amount of proposals enacted by Congress: $206,250,000; Rescissions Initiated by Congress: 74; Dollar amount of rescissions initiated by Congress: $2,205,336,643; Total rescissions enacted: 78; Total dollar amount of budget authority rescinded: $2,411,586,643. Fiscal year: 1992; Rescissions proposed by president: 128; Dollar amount proposed by president for rescission: $7,879,473,690; Proposals accepted by Congress: 26; Dollar amount of proposals enacted by Congress: $2,067,546,000; Rescissions Initiated by Congress: 131; Dollar amount of rescissions initiated by Congress: $22,526,953,054; Total rescissions enacted: 157; Total dollar amount of budget authority rescinded: $24,594,499,054. Fiscal year: 1991; Rescissions proposed by president: 30; Dollar amount proposed by president for rescission: $4,859,251,000; Proposals accepted by Congress: 8; Dollar amount of proposals enacted by Congress: $286,419,000; Rescissions Initiated by Congress: 26; Dollar amount of rescissions initiated by Congress: $1,420,467,000; Total rescissions enacted: 34[3]; Total dollar amount of budget authority rescinded: $1,706,886,000. Fiscal year: 1990; Rescissions proposed by president: 11; Dollar amount proposed by president for rescission: $554,258,000; Proposals accepted by Congress: 0; Dollar amount of proposals enacted by Congress: $0; Rescissions Initiated by Congress: 71; Dollar amount of rescissions initiated by Congress: $2,304,986,000; Total rescissions enacted: 71; Total dollar amount of budget authority rescinded: $2,304,986,000. Fiscal year: 1989; Rescissions proposed by president: 6; Dollar amount proposed by president for rescission: $143,100,000; Proposals accepted by Congress: 1; Dollar amount of proposals enacted by Congress: $2,053,000; Rescissions Initiated by Congress: 11; Dollar amount of rescissions initiated by Congress: $325,913,000; Total rescissions enacted: 12; Total dollar amount of budget authority rescinded: $327,966,000. Fiscal year: 1988; Rescissions proposed by president: 0; Dollar amount proposed by president for rescission: $0; Proposals accepted by Congress: 0; Dollar amount of proposals enacted by Congress: $0; Rescissions Initiated by Congress: 61; Dollar amount of rescissions initiated by Congress: $3,888,663,000; Total rescissions enacted: 61; Total dollar amount of budget authority rescinded: $3,888,663,000. Fiscal year: 1987; Rescissions proposed by president: 73; Dollar amount proposed by president for rescission: $5,835,800,000; Proposals accepted by Congress: 2; Dollar amount of proposals enacted by Congress: $36,000,000; Rescissions Initiated by Congress: 52; Dollar amount of rescissions initiated by Congress: $12,359,390,675; Total rescissions enacted: 54; Total dollar amount of budget authority rescinded: $12,395,390,675. Fiscal year: 1986; Rescissions proposed by president: 83; Dollar amount proposed by president for rescission: $10,126,900,000; Proposals accepted by Congress: 4; Dollar amount of proposals enacted by Congress: $143,210,000; Rescissions Initiated by Congress: 7; Dollar amount of rescissions initiated by Congress: $5,409,410,000; Total rescissions enacted: 11; Total dollar amount of budget authority rescinded: $5,552,620,000. Fiscal year: 1985; Rescissions proposed by president: 245; Dollar amount proposed by president for rescission: $1,856,087,000; Proposals accepted by Congress: 98; Dollar amount of proposals enacted by Congress: $173,699,000; Rescissions Initiated by Congress: 12; Dollar amount of rescissions initiated by Congress: $5,458,621,000; Total rescissions enacted: 110; Total dollar amount of budget authority rescinded: $5,632,320,000. Fiscal year: 1984; Rescissions proposed by president: 9; Dollar amount proposed by president for rescission: $636,400,000; Proposals accepted by Congress: 3; Dollar amount of proposals enacted by Congress: $55,375,000; Rescissions Initiated by Congress: 7; Dollar amount of rescissions initiated by Congress: $2,188,689,000; Total rescissions enacted: 10; Total dollar amount of budget authority rescinded: $2,244,064,000. Fiscal year: 1983; Rescissions proposed by president: 21; Dollar amount proposed by president for rescission: $1,569,000,000; Proposals accepted by Congress: 0; Dollar amount of proposals enacted by Congress: $0; Rescissions Initiated by Congress: 11; Dollar amount of rescissions initiated by Congress: $310,605,000; Total rescissions enacted: 11; Total dollar amount of budget authority rescinded: $310,605,000. Fiscal year: 1982; Rescissions proposed by president: 32; Dollar amount proposed by president for rescission: $7,907,400,000; Proposals accepted by Congress: 5; Dollar amount of proposals enacted by Congress: $4,365,486,000; Rescissions Initiated by Congress: 5; Dollar amount of rescissions initiated by Congress: $48,432,000; Total rescissions enacted: 10; Total dollar amount of budget authority rescinded: $4,413,918,000. Fiscal year: 1981; Rescissions proposed by president: 133; Dollar amount proposed by president for rescission: $15,361,900,000; Proposals accepted by Congress: 101[4]; Dollar amount of proposals enacted by Congress: $10,880,935,550; Rescissions Initiated by Congress: 43; Dollar amount of rescissions initiated by Congress: $3,736,490,600; Total rescissions enacted: 144; Total dollar amount of budget authority rescinded: $14,617,426,150; Fiscal year: 1980; Rescissions proposed by president: 59; Dollar amount proposed by president for rescission: $1,618,100,000; Proposals accepted by Congress: 34; Dollar amount of proposals enacted by Congress: $777,696,446; Rescissions Initiated by Congress: 33; Dollar amount of rescissions initiated by Congress: $3,238,206,100; Total rescissions enacted: 67; Total dollar amount of budget authority rescinded: $4,015,902,546. Fiscal year: 1979; Rescissions proposed by president: 11; Dollar amount proposed by president for rescission: $908,700,000; Proposals accepted by Congress: 9; Dollar amount of proposals enacted by Congress: $723,609,000; Rescissions Initiated by Congress: 1; Dollar amount of rescissions initiated by Congress: $47,500,000; Total rescissions enacted: 10; Total dollar amount of budget authority rescinded: $771,109,000. Fiscal year: 1978; Rescissions proposed by president: 12; Dollar amount proposed by president for rescission: $1,290,100,000; Proposals accepted by Congress: 5; Dollar amount of proposals enacted by Congress: $518,655,000; Rescissions Initiated by Congress: 4; Dollar amount of rescissions initiated by Congress: $67,164,000; Total rescissions enacted: 9; Total dollar amount of budget authority rescinded: $585,819,000. Fiscal year: 1977; Rescissions proposed by president: 20; Dollar amount proposed by president for rescission: $1,926,930,000; Proposals accepted by Congress: 9; Dollar amount of proposals enacted by Congress: $813,690,000; Rescissions Initiated by Congress: 3; Dollar amount of rescissions initiated by Congress: $172,722,943; Total rescissions enacted: 12; Total dollar amount of budget authority rescinded: $986,412,943. Fiscal year: 1976; Rescissions proposed by president: 50; Dollar amount proposed by president for rescission: $3,582,000,000; Proposals accepted by Congress: 7; Dollar amount of proposals enacted by Congress: $148,331,000; Rescissions Initiated by Congress: 0; Dollar amount of rescissions initiated by Congress: $0; Total rescissions enacted: 7; Total dollar amount of budget authority rescinded: $148,331,000. Fiscal year: 1975; Rescissions proposed by president: 87; Dollar amount proposed by president for rescission: $2,722,000,000; Proposals accepted by Congress: 38; Dollar amount of proposals enacted by Congress: $386,295,370; Rescissions Initiated by Congress: 1; Dollar amount of rescissions initiated by Congress: $4,999,704; Total rescissions enacted: 39; Total dollar amount of budget authority rescinded: $391,295,074. Fiscal year: 1974; Rescissions proposed by president: 2; Dollar amount proposed by president for rescission: $495,635,000; Proposals accepted by Congress: 0; Dollar amount of proposals enacted by Congress: $0; Rescissions Initiated by Congress: 3; Dollar amount of rescissions initiated by Congress: $1,400,412,000; Total rescissions enacted: 3; Total dollar amount of budget authority rescinded: $1,400,412,000. Subtotal 1990-2008:Rescissions proposed by president: 335; Dollar amount proposed by president for rescission: $20,042,297,690; Proposals accepted by Congress: 145; Dollar amount of proposals enacted by Congress: $5,981,669,351; Rescissions Initiated by Congress: 1,626; Dollar amount of rescissions initiated by Congress: $158,434,002,973; Total rescissions enacted: 1,771; Total dollar amount of budget authority rescinded: $164,415,672,324. Subtotal 1974-1989:Rescissions proposed by president: 843; Dollar amount proposed by president for rescission: $55,980,052,000; Proposals accepted by Congress: 316; Dollar amount of proposals enacted by Congress: $19,025,035,366; Rescissions Initiated by Congress: 254; Dollar amount of rescissions initiated by Congress: $38,657,219,022; Total rescissions enacted: 570; Total dollar amount of budget authority rescinded: $57,682,254,388. Grand Total 1974-2008: Rescissions proposed by president: 1,178; Dollar amount proposed by president for rescission: $76,022,349,690; Proposals accepted by Congress: 461; Dollar amount of proposals enacted by Congress: $25,006,704,717; Rescissions Initiated by Congress: 1,880; Dollar amount of rescissions initiated by Congress: $197,091,221,995; Total rescissions enacted: 2,341; Total dollar amount of budget authority rescinded: $222,097,926,712. [1] The President proposed "cancellations" and rescissions in his budgets for fiscal years 2007 and 2008 but did not submit a special message under the Impoundment Control Act. These were not rescission proposals under the Impoundment Control Act. For more information see B- 308011, Aug. 4, 2006. [2] The President sent a letter to Congress in October 2005 proposing the "cancellation" and rescission of $2.3 billion from 53 different programs. The letter was not a rescission proposal under the Impoundment Control Act. For more information, see B-307122, Mar. 2, 2006. [3] The Military Construction Appropriations Act of 1991 approved certain rescissions proposed by the President in 1990 (41 days after the funds were released) for obligation under the Impoundment Control Act. Presidential rescission proposals R90-4, R90-5, and R90-10 totaling about $41 million were not approved. [4] Thirty-three rescissions proposed by President Carter and totaling over $1.1 billion are not included in this table. These rescission proposals were converted to deferrals by President Reagan in his Fifth Special Message for Fiscal Year 1981 dated February 13, 1981. [End of enclosure] 

 Enclosure 2: Rescissions By Presidential Administration Under The Impoundment Control Act: Fiscal Year: 2008[1]; Rescissions proposed byPresident G.W. Bush, Number: 0; Rescissions proposed byPresident G.W. Bush, Dollar Amount: $0; Presidential proposals accepted by Congress, Number Accepted: 0; Presidential proposals accepted by Congress, Dollar Amount: $0; Presidential proposals accepted by Congress, Percent Accepted: 0; Rescissions Initiated by Congress During G.W. Bush Administration, Number: 126; Rescissions Initiated by Congress During G.W. Bush Administration, Dollar Amount: $12,201,184,028. Fiscal Year: 2007[1]; Rescissions proposed byPresident G.W. Bush, Number: 0; Rescissions proposed byPresident G.W. Bush, Dollar Amount: $0; Presidential proposals accepted by Congress, Number Accepted: 0; Presidential proposals accepted by Congress, Dollar Amount: $0; Presidential proposals accepted by Congress, Percent Accepted: 0; Rescissions Initiated by Congress During G.W. Bush Administration, Number: 56; Rescissions Initiated by Congress During G.W. Bush Administration, Dollar Amount: $8,035,711,005. Fiscal Year: 2006[2]; Rescissions proposed byPresident G.W. Bush, Number: 0; Rescissions proposed byPresident G.W. Bush, Dollar Amount: $0; Presidential proposals accepted by Congress, Number Accepted: 0; Presidential proposals accepted by Congress, Dollar Amount: $0; Presidential proposals accepted by Congress, Percent Accepted: 0; Rescissions Initiated by Congress During G.W. Bush Administration, Number: 89; Rescissions Initiated by Congress During G.W. Bush Administration, Dollar Amount: $33,361,184,156. Fiscal Year: 2005; Rescissions proposed byPresident G.W. Bush, Number: 0; Rescissions proposed byPresident G.W. Bush, Dollar Amount: $0; Presidential proposals accepted by Congress, Number Accepted: 0; Presidential proposals accepted by Congress, Dollar Amount: $0; Presidential proposals accepted by Congress, Percent Accepted: 0; Rescissions Initiated by Congress During G.W. Bush Administration, Number: 76; Rescissions Initiated by Congress During G.W. Bush Administration, Dollar Amount: $6,351,133,468. Fiscal Year: 2004; Rescissions proposed byPresident G.W. Bush, Number: 0; Rescissions proposed byPresident G.W. Bush, Dollar Amount: $0; Presidential proposals accepted by Congress, Number Accepted: 0; Presidential proposals accepted by Congress, Dollar Amount: $0; Presidential proposals accepted by Congress, Percent Accepted: 0; Rescissions Initiated by Congress During G.W. Bush Administration, Number: 49; Rescissions Initiated by Congress During G.W. Bush Administration, Dollar Amount: $10,515,464,056. Fiscal Year: 2003; Rescissions proposed byPresident G.W. Bush, Number: 0; Rescissions proposed byPresident G.W. Bush, Dollar Amount: $0; Presidential proposals accepted by Congress, Number Accepted: 0; Presidential proposals accepted by Congress, Dollar Amount: $0; Presidential proposals accepted by Congress, Percent Accepted: 0; Rescissions Initiated by Congress During G.W. Bush Administration, Number: 47; Rescissions Initiated by Congress During G.W. Bush Administration, Dollar Amount: $3,123,436,524. Fiscal Year: 2002; Rescissions proposed byPresident G.W. Bush, Number: 0; Rescissions proposed byPresident G.W. Bush, Dollar Amount: $0; Presidential proposals accepted by Congress, Number Accepted: 0; Presidential proposals accepted by Congress, Dollar Amount: $0; Presidential proposals accepted by Congress, Percent Accepted: 0; Rescissions Initiated by Congress During G.W. Bush Administration, Number: 76; Rescissions Initiated by Congress During G.W. Bush Administration, Dollar Amount: $4,621,092,342. Fiscal Year: 2001; Rescissions proposed byPresident G.W. Bush, Number: 0; Rescissions proposed byPresident G.W. Bush, Dollar Amount: $0; Presidential proposals accepted by Congress, Number Accepted: 0; Presidential proposals accepted by Congress, Dollar Amount: $0; Presidential proposals accepted by Congress, Percent Accepted: 0; Rescissions Initiated by Congress During G.W. Bush Administration, Number: 0[3]; Rescissions Initiated by Congress During G.W. Bush Administration, Dollar Amount: $0. Total: Rescissions proposed byPresident G.W. Bush, Number: 0; Rescissions proposed byPresident G.W. Bush, Dollar Amount: $0; Presidential proposals accepted by Congress, Number Accepted: 0; Presidential proposals accepted by Congress, Dollar Amount: $0; Presidential proposals accepted by Congress, Percent Accepted: 0; Rescissions Initiated by Congress During G.W. Bush Administration, Number: 519; Rescissions Initiated by Congress During G.W. Bush Administration, Dollar Amount: $78,209,205,579. [1] The President proposed "cancellations" and rescissions in his budgets for fiscal years 2007 and 2008 but did not submit a special message under the Impoundment Control Act. [2] The President sent a letter to Congress in October 2005 proposing the "cancellation" and rescission of $2.3 billion from 53 different programs. The letter was not a rescission proposal under the Impoundment Control Act. For more information, see B-307122, Mar. 2, 2006. [3] All appropriations bills were completed by Congress prior to the end of calendar year 2000. Thus, no rescissions were initiated by Congress during the remainder of fiscal year 2001, which coincided with the President's first eight months in office. Fiscal Year: 2001; Rescissions proposed byPresident Clinton, Number: 0; Rescissions proposed byPresident Clinton, Dollar Amount: $0; Presidential proposals accepted by Congress, Number Accepted: 0; Presidential proposals accepted by Congress, Dollar Amount: $0; Presidential proposals accepted by Congress, Percent Accepted: 0; Rescissions Initiated by Congress During Clinton Administration, Number: 67; Rescissions Initiated by Congress During Clinton Administration, Dollar Amount: $5,148,137,497. Fiscal Year: 2000; Rescissions proposed byPresident Clinton, Number: 3; Rescissions proposed byPresident Clinton, Dollar Amount: $128,000,000; Presidential proposals accepted by Congress, Number Accepted: 0; Presidential proposals accepted by Congress, Dollar Amount: $0; Presidential proposals accepted by Congress, Percent Accepted: 0; Rescissions Initiated by Congress During Clinton Administration, Number: 61; Rescissions Initiated by Congress During Clinton Administration, Dollar Amount: $3,757,774,500. Fiscal Year: 1999; Rescissions proposed byPresident Clinton, Number: 3; Rescissions proposed byPresident Clinton, Dollar Amount: $35,040,000; Presidential proposals accepted by Congress, Number Accepted: 2; Presidential proposals accepted by Congress, Dollar Amount: $16,800,000; Presidential proposals accepted by Congress, Percent Accepted: 67; Rescissions Initiated by Congress During Clinton Administration, Number: 105; Rescissions Initiated by Congress During Clinton Administration, Dollar Amount: $5,081,426,930. Fiscal Year: 1998; Rescissions proposed byPresident Clinton, Number: 25; Rescissions proposed byPresident Clinton, Dollar Amount: $25,260,000; Presidential proposals accepted by Congress, Number Accepted: 21; Presidential proposals accepted by Congress, Dollar Amount: $17,276,000; Presidential proposals accepted by Congress, Percent Accepted: 84; Rescissions Initiated by Congress During Clinton Administration, Number: 43; Rescissions Initiated by Congress During Clinton Administration, Dollar Amount: $4,180,814,234. Fiscal Year: 1997; Rescissions proposed byPresident Clinton, Number: 10; Rescissions proposed byPresident Clinton, Dollar Amount: $407,111,000; Presidential proposals accepted by Congress, Number Accepted: 6; Presidential proposals accepted by Congress, Dollar Amount: $285,111,000; Presidential proposals accepted by Congress, Percent Accepted: 60; Rescissions Initiated by Congress During Clinton Administration, Number: 96; Rescissions Initiated by Congress During Clinton Administration, Dollar Amount: $7,381,253,000. Fiscal Year: 1996; Rescissions proposed byPresident Clinton, Number: 24; Rescissions proposed byPresident Clinton, Dollar Amount: $1,425,900,000; Presidential proposals accepted by Congress, Number Accepted: 8; Presidential proposals accepted by Congress, Dollar Amount: $963,400,000; Presidential proposals accepted by Congress, Percent Accepted: 33; Rescissions Initiated by Congress During Clinton Administration, Number: 104; Rescissions Initiated by Congress During Clinton Administration, Dollar Amount: $4,974,852,131. Fiscal Year: 1995; Rescissions proposed byPresident Clinton, Number: 29; Rescissions proposed byPresident Clinton, Dollar Amount: $1,199,824,000; Presidential proposals accepted by Congress, Number Accepted: 25; Presidential proposals accepted by Congress, Dollar Amount: $845,388,805; Presidential proposals accepted by Congress, Percent Accepted: 86; Rescissions Initiated by Congress During Clinton Administration, Number: 248; Rescissions Initiated by Congress During Clinton Administration, Dollar Amount: $18,868,380,121. Fiscal Year: 1994; Rescissions proposed byPresident Clinton, Number: 65; Rescissions proposed byPresident Clinton, Dollar Amount: $3,172,180,000; Presidential proposals accepted by Congress, Number Accepted: 45; Presidential proposals accepted by Congress, Dollar Amount: $1,293,478,546; Presidential proposals accepted by Congress, Percent Accepted: 69; Rescissions Initiated by Congress During Clinton Administration, Number: 81; Rescissions Initiated by Congress During Clinton Administration, Dollar Amount: $2,374,416,284. Fiscal Year: 1993; Rescissions proposed byPresident Clinton, Number: 7; Rescissions proposed byPresident Clinton, Dollar Amount: $356,000,000; Presidential proposals accepted by Congress, Number Accepted: 4; Presidential proposals accepted by Congress, Dollar Amount: $206,250,000; Presidential proposals accepted by Congress, Percent Accepted: 57; Rescissions Initiated by Congress During Clinton Administration, Number: 66; Rescissions Initiated by Congress During Clinton Administration, Dollar Amount: $1,962,511,000. Total: Rescissions proposed byPresident Clinton, Number: 166; Rescissions proposed byPresident Clinton, Dollar Amount: $6,749,315,000; Presidential proposals accepted by Congress, Number Accepted: 111; Presidential proposals accepted by Congress, Dollar Amount: $3,627,704,35; Presidential proposals accepted by Congress, Percent Accepted: 67; Rescissions Initiated by Congress During Clinton Administration, Number: 871; Rescissions Initiated by Congress During Clinton Administration, Dollar Amount: $53,729,565,697. Fiscal Year: 1993; Rescissions proposed byPresident G.H.W. Bush, Number: 0; Rescissions proposed byPresident G.H.W. Bush, Dollar Amount: $0; Presidential proposals accepted by Congress, Number Accepted: 0; Presidential proposals accepted by Congress, Dollar Amount: $0; Presidential proposals accepted by Congress, Percent Accepted: 0; Rescissions Initiated by Congress During G.H.W. Bush Administration, Number: 8; Rescissions Initiated by Congress During G.H.W. Bush Administration, Dollar Amount: $242,825,643. Fiscal Year: 1992; Rescissions proposed byPresident G.H.W. Bush, Number: 128; Rescissions proposed byPresident G.H.W. Bush, Dollar Amount: $7,879,473,690; Presidential proposals accepted by Congress, Number Accepted: 26; Presidential proposals accepted by Congress, Dollar Amount: $2,067,546,000; Presidential proposals accepted by Congress, Percent Accepted: 20; Rescissions Initiated by Congress During G.H.W. Bush Administration, Number: 131; Rescissions Initiated by Congress During G.H.W. Bush Administration, Dollar Amount: $22,526,953,054. Fiscal Year: 1991; Rescissions proposed byPresident G.H.W. Bush, Number: 30; Rescissions proposed byPresident G.H.W. Bush, Dollar Amount: $4,859,251,000; Presidential proposals accepted by Congress, Number Accepted: 8; Presidential proposals accepted by Congress, Dollar Amount: $286,419,000; Presidential proposals accepted by Congress, Percent Accepted: 27; Rescissions Initiated by Congress During G.H.W. Bush Administration, Number: 26; Rescissions Initiated by Congress During G.H.W. Bush Administration, Dollar Amount: $1,420,467,000. Fiscal Year: 1990; Rescissions proposed byPresident G.H.W. Bush, Number: 11; Rescissions proposed byPresident G.H.W. Bush, Dollar Amount: $554,258,000; Presidential proposals accepted by Congress, Number Accepted: 0; Presidential proposals accepted by Congress, Dollar Amount: $0; Presidential proposals accepted by Congress, Percent Accepted: 0; Rescissions Initiated by Congress During G.H.W. Bush Administration, Number: 71; Rescissions Initiated by Congress During G.H.W. Bush Administration, Dollar Amount: $2,304,986,000. Fiscal Year: 1989; Rescissions proposed byPresident G.H.W. Bush, Number: 0; Rescissions proposed byPresident G.H.W. Bush, Dollar Amount: $0; Presidential proposals accepted by Congress, Number Accepted: 0; Presidential proposals accepted by Congress, Dollar Amount: $0; Presidential proposals accepted by Congress, Percent Accepted: 0; Rescissions Initiated by Congress During G.H.W. Bush Administration, Number: 11; Rescissions Initiated by Congress During G.H.W. Bush Administration, Dollar Amount: $325,913,000. Total: Rescissions proposed byPresident G.H.W. Bush, Number: 169; Rescissions proposed byPresident G.H.W. Bush, Dollar Amount: $13,292,982,690; Presidential proposals accepted by Congress, Number Accepted: 34; Presidential proposals accepted by Congress, Dollar Amount: $2,353,965,000; Presidential proposals accepted by Congress, Percent Accepted: 20; Rescissions Initiated by Congress During G.H.W. Bush Administration, Number: 247; Rescissions Initiated by Congress During G.H.W. Bush Administration, Dollar Amount: $26,821,144,697. Fiscal Year: 1989; Rescissions proposed byPresident Reagan, Number: 6; Rescissions proposed byPresident Reagan, Dollar Amount: $143,100,000; Presidential proposals accepted by Congress, Number Accepted: 1; Presidential proposals accepted by Congress, Dollar Amount: $2,053,000; Presidential proposals accepted by Congress, Percent Accepted: 17; Rescissions Initiated by Congress During Reagan Administration, Number: 0; Rescissions Initiated by Congress During Reagan Administration, Dollar Amount: $0. Fiscal Year: 1988; Rescissions proposed byPresident Reagan, Number: 0; Rescissions proposed byPresident Reagan, Dollar Amount: $0; Presidential proposals accepted by Congress, Number Accepted: 0; Presidential proposals accepted by Congress, Dollar Amount: $0; Presidential proposals accepted by Congress, Percent Accepted: 0; Rescissions Initiated by Congress During Reagan Administration, Number: 61; Rescissions Initiated by Congress During Reagan Administration, Dollar Amount: $3,888,663,000. Fiscal Year: 1987; Rescissions proposed byPresident Reagan, Number: 73; Rescissions proposed byPresident Reagan, Dollar Amount: $5,835,800,000; Presidential proposals accepted by Congress, Number Accepted: 2; Presidential proposals accepted by Congress, Dollar Amount: $36,000,000; Presidential proposals accepted by Congress, Percent Accepted: 3; Rescissions Initiated by Congress During Reagan Administration, Number: 52; Rescissions Initiated by Congress During Reagan Administration, Dollar Amount: $12,359,390,675. Fiscal Year: 1986; Rescissions proposed byPresident Reagan, Number: 83; Rescissions proposed byPresident Reagan, Dollar Amount: $10,126,900,000; Presidential proposals accepted by Congress, Number Accepted: 4; Presidential proposals accepted by Congress, Dollar Amount: $143,210,000; Presidential proposals accepted by Congress, Percent Accepted: 5; Rescissions Initiated by Congress During Reagan Administration, Number: 7; Rescissions Initiated by Congress During Reagan Administration, Dollar Amount: $5,409,410,000. Fiscal Year: 1985; Rescissions proposed byPresident Reagan, Number: 245; Rescissions proposed byPresident Reagan, Dollar Amount: $1,856,087,000; Presidential proposals accepted by Congress, Number Accepted: 98; Presidential proposals accepted by Congress, Dollar Amount: $173,699,000; Presidential proposals accepted by Congress, Percent Accepted: 40; Rescissions Initiated by Congress During Reagan Administration, Number: 12; Rescissions Initiated by Congress During Reagan Administration, Dollar Amount: $5,458,621,000. Fiscal Year: 1984; Rescissions proposed byPresident Reagan, Number: 9; Rescissions proposed byPresident Reagan, Dollar Amount: $636,400,000; Presidential proposals accepted by Congress, Number Accepted: 3; Presidential proposals accepted by Congress, Dollar Amount: $55,375,000; Presidential proposals accepted by Congress, Percent Accepted: 33; Rescissions Initiated by Congress During Reagan Administration, Number: 7; Rescissions Initiated by Congress During Reagan Administration, Dollar Amount: $2,188,689,000. Fiscal Year: 1983; Rescissions proposed byPresident Reagan, Number: 21; Rescissions proposed byPresident Reagan, Dollar Amount: $1,569,000,000; Presidential proposals accepted by Congress, Number Accepted: 0; Presidential proposals accepted by Congress, Dollar Amount: $0; Presidential proposals accepted by Congress, Percent Accepted: 0; Rescissions Initiated by Congress During Reagan Administration, Number: 11; Rescissions Initiated by Congress During Reagan Administration, Dollar Amount: $310,605,000. Fiscal Year: 1982; Rescissions proposed by President Reagan, Number: 32; Rescissions proposed by President Reagan, Dollar Amount: $7,907,400,000; Presidential proposals accepted by Congress, Number Accepted: 5; Presidential proposals accepted by Congress, Dollar Amount: $4,365,486,000; Presidential proposals accepted by Congress, Percent Accepted: 16; Rescissions Initiated by Congress During Reagan Administration, Number: 5; Rescissions Initiated by Congress During Reagan Administration, Dollar Amount: $48,432,000. Fiscal Year: 1981; Rescissions proposed byPresident Reagan, Number: 133; Rescissions proposed byPresident Reagan, Dollar Amount: $15,361,900,000; Presidential proposals accepted by Congress, Number Accepted: 101; Presidential proposals accepted by Congress, Dollar Amount: $10,880,935,550; Presidential proposals accepted by Congress, Percent Accepted: 76; Rescissions Initiated by Congress During Reagan Administration, Number: 43; Rescissions Initiated by Congress During Reagan Administration, Dollar Amount: $3,736,490,600. Total: Rescissions proposed byPresident Reagan, Number: 602; Rescissions proposed byPresident Reagan, Dollar Amount: $43,436,587,000; Presidential proposals accepted by Congress, Number Accepted: 214; Presidential proposals accepted by Congress, Dollar Amount: $15,656,758,550; Presidential proposals accepted by Congress, Percent Accepted: 36; Rescissions Initiated by Congress During Reagan Administration, Number: 198; Rescissions Initiated by Congress During Reagan Administration, Dollar Amount: $33,400,301,275. Fiscal Year: 1981; Rescissions proposed byPresident Carter, Number: 33; Rescissions proposed byPresident Carter, Dollar Amount: $1,142,364,000; Presidential proposals accepted by Congress, Number Accepted: 0; Presidential proposals accepted by Congress, Dollar Amount: $0; Presidential proposals accepted by Congress, Percent Accepted: 0; Rescissions Initiated by Congress During Carter Administration, Number: 0; Rescissions Initiated by Congress During Carter Administration, Dollar Amount: $0. Fiscal Year: 1980; Rescissions proposed byPresident Carter, Number: 59; Rescissions proposed byPresident Carter, Dollar Amount: $1,618,100,000; Presidential proposals accepted by Congress, Number Accepted: 34; Presidential proposals accepted by Congress, Dollar Amount: $777,696,446; Presidential proposals accepted by Congress, Percent Accepted: 58; Rescissions Initiated by Congress During Carter Administration, Number: 33; Rescissions Initiated by Congress During Carter Administration, Dollar Amount: $3,238,206,100. Fiscal Year: 1979; Rescissions proposed byPresident Carter, Number: 11; Rescissions proposed byPresident Carter, Dollar Amount: $908,700,000; Presidential proposals accepted by Congress, Number Accepted: 9; Presidential proposals accepted by Congress, Dollar Amount: $723,609,000; Presidential proposals accepted by Congress, Percent Accepted: 82; Rescissions Initiated by Congress During Carter Administration, Number: 1; Rescissions Initiated by Congress During Carter Administration, Dollar Amount: $47,500,000. Fiscal Year: 1978; Rescissions proposed byPresident Carter, Number: 12; Rescissions proposed byPresident Carter, Dollar Amount: $1,290,100,000; Presidential proposals accepted by Congress, Number Accepted: 5; Presidential proposals accepted by Congress, Dollar Amount: $518,655,000; Presidential proposals accepted by Congress, Percent Accepted: 42; Rescissions Initiated by Congress During Carter Administration, Number: 4; Rescissions Initiated by Congress During Carter Administration, Dollar Amount: $67,164,000. Fiscal Year: 1977; Rescissions proposed byPresident Carter, Number: 7; Rescissions proposed byPresident Carter, Dollar Amount: $791,552,000; Presidential proposals accepted by Congress, Number Accepted: 2; Presidential proposals accepted by Congress, Dollar Amount: $96,090,000; Presidential proposals accepted by Congress, Percent Accepted: 29; Rescissions Initiated by Congress During Carter Administration, Number: 3; Rescissions Initiated by Congress During Carter Administration, Dollar Amount: $172,722,943. Total: Rescissions proposed byPresident Carter, Number: 122; Rescissions proposed byPresident Carter, Dollar Amount: $5,750,816,000; Presidential proposals accepted by Congress, Number Accepted: 50; Presidential proposals accepted by Congress, Dollar Amount: $2,116,050,446; Presidential proposals accepted by Congress, Percent Accepted: 41; Rescissions Initiated by Congress During Carter Administration, Number: 41; Rescissions Initiated by Congress During Carter Administration, Dollar Amount: $3,525,593,043. Note: The 33 rescissions proposed in 1981 by President Carter were converted to deferrals by President Reagan in his Fifth Special Message of Fiscal Year 1981, dated February 13, 1981. Fiscal Year: 1977; Rescissions proposed byPresident Ford, Number: 13; Rescissions proposed byPresident Ford, Dollar Amount: $1,135,378,000; Presidential proposals accepted by Congress, Number Accepted: 7; Presidential proposals accepted by Congress, Dollar Amount: $717,600,000; Presidential proposals accepted by Congress, Percent Accepted: 54; Rescissions Initiated by Congress During Ford Administration, Number: 0; Rescissions Initiated by Congress During Ford Administration, Dollar Amount: $0. Fiscal Year: 1976; Rescissions proposed byPresident Ford, Number: 50; Rescissions proposed byPresident Ford, Dollar Amount: $3,582,000,000; Presidential proposals accepted by Congress, Number Accepted: 7; Presidential proposals accepted by Congress, Dollar Amount: $148,331,000; Presidential proposals accepted by Congress, Percent Accepted: 14; Rescissions Initiated by Congress During Ford Administration, Number: 0; Rescissions Initiated by Congress During Ford Administration, Dollar Amount: $0. Fiscal Year: 1975; Rescissions proposed byPresident Ford, Number: 87; Rescissions proposed byPresident Ford, Dollar Amount: $2,722,000,000; Presidential proposals accepted by Congress, Number Accepted: 38; Presidential proposals accepted by Congress, Dollar Amount: $386,295,370; Presidential proposals accepted by Congress, Percent Accepted: 44; Rescissions Initiated by Congress During Ford Administration, Number: 1; Rescissions Initiated by Congress During Ford Administration, Dollar Amount: $4,999,704. Fiscal Year: 1974; Rescissions proposed byPresident Ford, Number: 2; Rescissions proposed byPresident Ford, Dollar Amount: $495,635,000; Presidential proposals accepted by Congress, Number Accepted: 0; Presidential proposals accepted by Congress, Dollar Amount: $0; Presidential proposals accepted by Congress, Percent Accepted: 0; Rescissions Initiated by Congress During Ford Administration, Number: 3; Rescissions Initiated by Congress During Ford Administration, Dollar Amount: $1,400,412,000. Total: Rescissions proposed byPresident Ford, Number: 152; Rescissions proposed byPresident Ford, Dollar Amount: $7,935,013,000; Presidential proposals accepted by Congress, Number Accepted: 52; Presidential proposals accepted by Congress, Dollar Amount: $1,252,226,370; Presidential proposals accepted by Congress, Percent Accepted: 34; Rescissions Initiated by Congress During Ford Administration, Number: 4; Rescissions Initiated by Congress During Ford Administration, Dollar Amount: $1,405,411,704. [End of enclosure] 

Enclosure 3

OBJECTIVE, SCOPE, AND METHODOLOGY FOR

RESCISSION STATISTICS

We prepared the lists in Enclosures 1 and 2 using the same methodology we have used since we first compiled tables in 1992. See B-246096.8, Apr. 30, 1992. To keep the Congress apprised of the amount and frequency of rescissions proposed and enacted, we compiled statistics regarding rescissions proposed by the executive branch and rescissions enacted by Congress for each fiscal year from fiscal year 1974 to the present. We analyzed appropriations, supplemental appropriations, and other acts of Congress enacted in each fiscal year to identify rescissions. We used computer-based and manual research, supplemented by discussions with other sources such as staff of the House of Representatives Committee on Appropriations to ensure that we completely and accurately identify all rescissions.

To identify rescissions, we search for the verb "rescind" and the word "rescission" in its various forms. However, sometimes Congress does not use these terms in the legislative language even though the action is a rescission. For example, an act may delete a sum previously appropriated by another act and insert or substitute a lesser sum, which in effect rescinds previously appropriated budget authority. In other cases, Congress has referred to actions rescinding budget authority as "reductions." Congress may also use the phrase "shall revert to the Treasury" to achieve the reduction in appropriations which we count as a rescission if it eliminates previously enacted and currently available budget authority. Thus, our research also includes the terms "reduce," "revert," and "cancel" in their various forms. To identify presidential rescission proposals, and proposals that were enacted, we reviewed each special message submitted by the Presidents pursuant to the Impoundment Control Act of 1974, 2 U.S.C. sect. 683, through September 30, 2007, and matched our list of rescissions against our list of rescission proposals submitted to Congress by the President pursuant to the Impoundment Control Act.[1] We classified those rescissions that were not related to presidential proposals as congressionally initiated rescissions.

Factors Considered in Counting Rescissions

A rescission is a law that "cancels the availability of budget authority previously enacted before the authority would otherwise expire."[2] We consider any law that eliminates previously enacted and currently available budget authority as a rescission.

There are several scenarios in which the timing of legislation with respect to the reduction or adjustment of budget authority affects whether we count it as a rescission. The following examples illustrate these scenarios.

    • If an act provides budget authority and a subsequent act rescinds some or all of that budget authority, we count the adjustment or reduction as a rescission.
    • If an act rescinds budget authority prior to the enactment of the budget authority, we do not count the adjustment or reduction as a rescission.
    • If Congress appropriates budget authority and reduces or adjusts the level of that authority in the same act, we do not count it as a rescission.
    • If Congress appropriates budget authority in one act and rescinds it in a second act, and both acts are signed on the same day, we do not count it as a rescission because the budget authority was never currently available.
    • If Congress provides budget authority in an act which delays the effective date of the budget authority and rescinds that budget authority in a subsequent act before the effective date of its availability, we do not count it as a rescission since the budget authority was never currently available.
    • If Congress rescinds an unexpended balance of funds, we count it as a rescission. If Congress rescinds an expended balance of funds, we do not count it as a rescission since at the time of the putative rescission, it was not currently available budget authority.
    • If Congress "rescinds" funds from one account and in the next paragraph "appropriates" the same amount to a different account, we consider it reallocated budget authority, not a rescission.
    • We do not count any rescission from appropriations for the District of Columbia.

Rescission of an Indefinite or Uncertain Amount of Budget Authority

We must be able to establish a definite amount for the rescission. We do not count what is legislatively denoted as a rescission if it comprises an indefinite or uncertain amount of budget authority.

    • If the language states that up to a certain amount or an indefinite amount of budget authority is rescinded, we have not included these rescissions in our statistics. For example, if the language states that "up to" or "not more than" a particular amount is rescinded, the amount is indefinite and we do not count it as a rescission. When able to verify an exact amount rescinded, we adjust our historical tables accordingly.[3]
    • If, however, the language rescinds a specific, minimum amount of budget authority, we include that amount in our rescission statistics. For example, where the law rescinds "not less than" a specific amount we include a rescission in that amount, even though more may be rescinded.


[1] We counted the Presidents' proposed rescissions as proposals enacted by Congress whenever the Congress approved those proposals, that is, without regard to the 45'day period applicable to rescissions contained in the Impoundment Control Act. 2 U.S.C. sect. 683(b). Hypothetically, if the President proposed a rescission in February 2008, the 45-day period would typically run until April 2008. Nonetheless, we would consider that rescission to be one proposed by the President and enacted or approved by Congress, even if Congress did not approve the proposed rescission until later in 2008.

[2] GAO, A Glossary of Terms Used in the Federal Budget Process, GAO-05-734SP (Washington, D.C.: Sept. 2005).

[3] For example, we originally did not count a routine annual rescission of contract authority provided to the Land and Water Conservation Fund which appears in the Department of Interior and Related Agencies Appropriations Act. See, e.g., Pub. L. No. 108-7, 117 Stat. 11, 226 (Feb. 20, 2003); Pub. L. No. 107-63, 115 Stat. 414, 425 (Nov. 5, 2001). The reason we initially excluded this rescission from our statistics was that we did not know the specific amount of budget authority rescinded when we compiled our statistics. We have confirmed, however, that the annual amount rescinded each fiscal year is $30,000,000 and now have included these amounts in our statistics.

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