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Budget and Spending: Deferral of GSA Budget Authority

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Report Type Reports and Testimonies
Report Date June 24, 1985
Report No. OGC-85-12
Subject
Summary:

Pursuant to the Impoundment Control Act of 1974, GAO reported on a deferral of General Services Administration (GSA) budget authority that the President did not report to Congress.

GAO found that GSA: (1) decided, on the advice of the National Security Council (NSC), not to obligate receipts in the National Defense Stockpile Transaction Fund until an NSC study of strategic and critical materials stockpile goals is completed; and (2) failed to obligate estimated unobligated receipts of $207.9 million despite obligational authority of $224 million. In addition, GAO found that: (1) whatever reasons supported the GSA decision to refrain from further obligations of budget authority, the decision represented a deferral that should have been reported to Congress; and (2) despite the executive branch practice of reporting receipts deposited in the Fund as offsetting collections, Congress made the Fund receipts available for obligation, which constituted budget authority.

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