Pursuant to a congressional request, GAO reviewed the Navy's fiscal year (FY) 1991 aircraft procurement budget request and appropriations for the preceding 2 years to identify potential budget reductions and rescissions, including amounts that the Navy did not use for their appropriated purposes.

GAO found that: (1) potential reductions and rescissions to the Navy's FY 1991 aircraft procurement budget request totalled $972.1 million; (2) congressional reduction or deferral of the Navy's proposed procurement of certain aircraft could reduce the budget request by $658.8 million; (3) Congress could rescind $313.3 million of FY 1989 and FY 1990 appropriated funds, since the Navy did not use the funds for their original purposes; and (4) it identified those funds during its examination of definitized contracts, requirement changes, reprioritized uses of funds within the program offices, and funds reserved for reprogramming to other programs.