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Impoundment Control Act: Use and Impact of Rescission Procedures

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Report Type Reports and Testimonies
Report Date July 30, 1999
Report No. T-OGC-99-56
Subject
Summary:

Since the Impoundment Control Act was enacted 25 years ago, Presidents have used the rescission process to advance their own priorities for spending cuts. But, Congress has increasingly used rescissions to express its own view of changing priorities, especially in an era of tight discretionary spending caps. As Congress has come to enact larger budget cuts than those proposed by presidents, the debate has shifted from whether to cut to where to cut. This testimony discusses GAO's role in the congressional rescission process and provides some perspective on the use and impact of rescissions.

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