Impoundment Control:

Comments on Unreported Impoundment of DOD Budget Authority

OGC-92-11: Published: Jun 3, 1992. Publicly Released: Jun 3, 1992.

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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 DOD: (1) lack of confidence in its ability to fully satisfy the statutory objectives for obligating V-22 funds does not free it from its obligation to use its best efforts to obligate funds in faithful execution of the legislatively mandated program; and (2) assertions that the issue is devoid of any Impoundment Control Act implications, and past DOD attempts to retard the V-22 Program through unauthorized withholdings, reflect DOD intent to reserve funds that should have been, but were not, proposed for rescission.

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