GAO reviewed the deferrals of budget authority included in the President's third special impoundment message for fiscal year 1990.

GAO concluded that the deferrals were not authorized under the Impoundment Control Act of 1974. GAO is in the process of ascertaining the justifications for another deferral concerning a classified project. GAO identified no other information, except as noted, that would be useful to Congress in its consideration of the President's proposals.