GAO reviewed the deferrals included in the President's first special impoundment message for fiscal year 1988.

GAO found that the deferrals were in accordance with the Congressional Budget and Impoundment Control Act of 1974. GAO noted errors in two deferrals and obtained the correct information for Congress' use in examining the message. GAO identified no other information, except as noted, that would be useful to Congress in its consideration of the President's proposals.