GAO reviewed the President's sixth special message for fiscal year 1987, in which he reported two revised deferrals.

GAO found that the: (1) two deferrals were in accordance with existing law, since they relied on the Antideficiency Act; (2) Forest Service's revised deferral of $758,879,883 was due to an increased estimate of receipts from timber sales; and (3) Social Security Administration's revised deferral of $170,919,000 was due to the administration's release of funds that it had improperly held for policy reasons.