Impoundment Control: Deferral of DOD Budget Authority Not Reported

OGC-91-8: May 7, 1991

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GAO reviewed the Department of Defense's (DOD) unreported budget authority deferrals for the V-22 Osprey program.

GAO found that: (1) DOD withheld funds appropriated for fiscal year (FY) 1991 pending congressional authorization to transfer the procurement funds to the Navy's research and development account for V-22 research and development work; and (2) the deferral was unauthorized, since the decision not to obligate funds in FY 1991 was an attempt to replace a congressional policy decision.