GAO reported on three new deferrals and revised two previously reported deferrals in the President's second special impoundment message for fiscal year 1992.

GAO found that the deferrals were in accordance with the Congressional Budget and Impoundment Control Act of 1974. GAO provided: (1) specific information on four of the deferrals which would be useful to Congress in examining the message; and (2) a list of proposals as reported by the President. GAO noted that a previously reported unauthorized withholding in the Department of Veterans Affairs major construction account for the third phase of a three-phase project no longer exists.