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Impoundment of Funds: Improper Deferral of Social Security Administration Funds

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Report Type Reports and Testimonies
Report Date April 13, 1987
Report No. OGC-87-8
Subject
Summary:

GAO reviewed one new deferral and three revised deferrals in the President's fifth special message for fiscal year 1987.

GAO found that: (1) the deferral of $18 million of Social Security Administration budget authority was unauthorized, since the U.S. Court of Appeals invalidated a section of the Impoundment Control Act because of an unconstitutional veto provision; (2) the acts the President cited did not authorize deferral; and (3) the revised deferrals were authorized under the Antideficiency Act because they were programmatic in nature.

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