GAO provided information on the Department of Defense's (DOD) unreported deferrals of budget authority for military construction programs.

GAO found that: (1) DOD regarded its withholding of military construction budget authority as a programmatic delay and not an impoundment; and (2) the DOD moratorium on military construction delayed and precluded the obligation of budget authority for military construction purposes, and was reportable under the Impoundment Control Act.