GAO reviewed the President's first special message for fiscal year (FY) 1987.

GAO found the proposed impoundments to be in accordance with existing authority. GAO noted that the U.S. District Court for the District of Columbia has held unconstitutional the President's authority under the Impoundment Control Act to defer budget authority. Pending appeal of the court's decision, GAO will treat the deferral authority as fully lawful. GAO identified no other information, except as noted, that would be useful to Congress in its consideration of the proposed impoundments.