President's Fifth Special Message for FY 1991
OGC-91-11, Aug 20, 1991
GAO reviewed the revised amounts of two deferrals and two proposed rescissions reported in the President's fifth special impoundment message for fiscal year 1991.
GAO found that the revised deferrals were in accordance with the Congressional Budget and Impoundment Control Act of 1974. GAO noted that: (1) the funds proposed for rescission were available for obligation; and (2) there may be insufficient time to obligate the funds, since Congress may complete action on a rescission bill 2 days before the end of the fiscal year. GAO identified no other information, except as noted, that would be useful to Congress in its consideration of the President's proposals.