Appropriated Funds
B-202472: Published: Mar 25, 1981. Publicly Released: Jun 4, 1985.
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The President has recently proposed, under the Impoundment Control Act, that a portion of funds appropriated to the Corporation for Public Broadcasting be rescinded. GAO was asked about the legality of the President's rescission proposal, and whether there was any bar to Congress' acting this year to reduce the Corporation's fiscal year 1982 appropriation. The Corporation was established as a nonprofit corporation which is not an agency or establishment of the government. Congress provided multiyear appropriation authorizations for the Corporation and established the principle of forward funding in advance of the year in which the appropriation is to be spent by providing a 2-year advance appropriation. A matching appropriation was authorized based on the amount of nonfederal money received by the Corporation from private sources during a specific prior period. Funds are disbursed on a quarterly basis to meet the obligations in the succeeding quarter. Funds have already been appropriated to the Corporation for fiscal years 1982 and 1983, although these funds are not yet available for obligation or expenditure. Rescission proposals are typically accompanied by a withholding of funds by the President during consideration of the proposal. Since the Corporation's funds in question are not yet available to the Corporation; there is no withholding of funds involved here. Because funds appropriated to the Corporation are statutorily required to be made available to it without review or control, the Impoundment Control Act cannot be used by the executive branch to refuse to make funds available. The appropriation remains unobligated. There is nothing in the provision governing the Corporation, nor any other provision of law, which would prohibit Congress from reducing the fiscal year 1982 appropriation.
Dec 15, 2020
The Nation's Fiscal Health:
Information on the Spending and Revenue Implications of Potential Debt TargetsGAO-21-211: Published: Dec 15, 2020. Publicly Released: Dec 15, 2020.
Oct 7, 2020
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The Nation's Fiscal Health:
A Long-Term Plan Is Needed for Fiscal SustainabilityGAO-21-161T: Published: Oct 7, 2020. Publicly Released: Oct 7, 2020.
Sep 23, 2020
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The Nation's Fiscal Health:
Effective Use of Fiscal Rules and TargetsGAO-20-561: Published: Sep 23, 2020. Publicly Released: Sep 23, 2020.
Jan 23, 2020
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Federal Trust Funds and Other Dedicated Funds:
Fiscal Sustainability Is a Growing Concern for Some Key FundsGAO-20-156: Published: Jan 16, 2020. Publicly Released: Jan 23, 2020.
Dec 19, 2019
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State and Local Governments' Fiscal Outlook:
2019 UpdateGAO-20-269SP: Published: Dec 19, 2019. Publicly Released: Dec 19, 2019.
Nov 14, 2019
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Certificated Expenditures:
Executive Office of the President FY 2018 Certificated Expenditures Were Spent for Authorized PurposesGAO-20-139R: Published: Nov 14, 2019. Publicly Released: Nov 14, 2019.
Oct 16, 2019
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Civilian Personnel:
Additional Guidance and Consistent Data Reporting Could Help Improve the Marine Corps' Budget ManagementGAO-20-148: Published: Oct 16, 2019. Publicly Released: Oct 16, 2019.
Jun 26, 2019
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The Nation's Fiscal Health:
Actions Needed to Achieve Long-Term Fiscal SustainabilityGAO-19-611T: Published: Jun 26, 2019. Publicly Released: Jun 26, 2019.
Apr 10, 2019
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The Nation's Fiscal Health:
Action Is Needed to Address the Federal Government's Fiscal FutureGAO-19-314SP: Published: Apr 10, 2019. Publicly Released: Apr 10, 2019.
Mar 27, 2019
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Fiscal Exposures:
Federal Insurance and Other Activities That Transfer Risk or Losses to the GovernmentGAO-19-353: Published: Mar 27, 2019. Publicly Released: Mar 27, 2019.
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