Deferral of Budget Authority

OGC-82-10: Published: Mar 25, 1982. Publicly Released: Mar 25, 1982.

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GAO reviewed a deferral in budget authority provided for the Coast Guard's acquisition, construction, and improvement (AC&I) account pursuant to the Impoundment Control Act of 1974.

The Coast Guard plans to obligate approximately $405 million from the account in fiscal year (FY) 1982, $358 million in FY 1983, and $22.8 million in FY 1984. These amounts include unobligated carryover balances in addition to the money in the new budget authority for 1982. In the opinion of GAO, a portion of the budget authority which is legally available for the AC&I account in FY 1982, but which the Coast Guard does not intend to obligate in FY 1982, constitutes a deferral of budget authority within the meaning of the Act. Under the Act, the deferral should have been reported to Congress in a special message submitted by the President.

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