GAO reviewed one new deferral and three revised deferrals in the President's fifth special message for fiscal year 1987.

GAO found that: (1) the deferral of $18 million of Social Security Administration budget authority was unauthorized, since the U.S. Court of Appeals invalidated a section of the Impoundment Control Act because of an unconstitutional veto provision; (2) the acts the President cited did not authorize deferral; and (3) the revised deferrals were authorized under the Antideficiency Act because they were programmatic in nature.