Pursuant to the Impoundment Control Act, GAO reported a withholding of $30 million in budget authority provided for grants for the education of immigrant children, which the President previously had not reported to Congress as required by the act.

Because it appears that there are no plans to obligate the funds before they expire at the end of fiscal year (FY) 1984, GAO reported the withholding as a rescission proposal. The funds involved were appropriated by a continuing resolution for fiscal year 1984. However, the President's budget submission for FY 1985 showed the funds as lapsing at the end of FY 1984, apparently reflecting a decision not to make the funds available for obligation in FY 1984. GAO believes that the $30 million constitutes legally available budget authority because the budget authority was created by statute. Further, since enactment of the final version of the legislation without the program did not repeal the budget authority, it remains available. The provision in the continuing resolution appropriating the funds constitutes sufficient authorization for funding the program. As a result, GAO believes that the $30 million provided in the continuing resolution for immigrant education assistance under a bill passed by the House of Representatives on September 13, 1983, is available for obligation.