GAO reviewed budget authority deferrals in the General Services Administration's (GSA) building programs that the President failed to report to Congress.

GAO found that: (1) in September 1993, GSA ordered all assistant regional administrators to review all new public buildings projects not yet under construction and not proceed with any new construction contracts, leases, site procurements, or solicitations; (2) GSA has not placed any funds in reserve while reviewing its building programs, since it believes project reviews only cause minimal delays and do not constitute a deferral of budget authority; (3) the GSA moratorium on all construction projects is an authorized deferral of budget authority; (4) GSA does not have a reasonable time to defer funds before it reports an impoundment to Congress; (5) the GSA deferral is authorized to achieve savings due to changes in requirements or greater efficiency of operations and is a reportable deferral under the applicable law; and (6) it is reporting the deferral of budget authority in GSA building programs to Congress.