President's Second Special Impoundment Message for Fiscal Year 1993
OGC-93-4, Feb 5, 1993
GAO reviewed two deferrals of budget authority and revised the amounts of three deferrals reported in the President's second special impoundment message for fiscal year 1993.
GAO found an impoundment of the Department of Agriculture budget authority that should have been but was not reported by the President. The failure to report the routine deferral was merely an oversight on the part of the Office of Management and Budget. GAO found the deferral to be in accordance with the Congressional Budget and Impoundment Act of 1974 and apprised Congress of the unreported withholding of budget authority.