[Applicability of P.L. 99-177 to Funding for U.S. Soldiers' and Airmen's Home]

Pursuant to a congressional request, GAO commented on the application of the Balanced Budget and Emergency Deficit Control Act of 1985 to funding for the U.S. Soldiers' and Airmen's Home. GAO noted that the home is funded by a congressional appropriation that consists of funds collected from fines against soldiers, forfeitures from desertion, unclaimed funds from deceased soldiers' estates, monthly pay deductions from enlisted servicemen, and fees from residents of the home. GAO found that only one of the home's three budget accounts was exempted under the act. GAO determined that: (1) appropriations for the home constitute new budget authority and, therefore, those accounts not exempted under the act are subject to reduction; and (2) decisions on whether a particular case justifies amendment of the statute are matters best left to Congress.