President's Third Special Message for Fiscal Year 1987

GAO reviewed the President's third special message for fiscal year 1987, which includes 73 proposed rescissions, 3 new deferrals, and 3 revised deferrals.

GAO found that: (1) in three instances, amounts proposed for rescission were impermissibly reimpounded and withheld from obligation; (2) differences between amounts reported in the President's message and the amounts in apportionment schedules were attributable to recomputations and new information, and the President revised the message to eliminate the discrepancies; and (3) a federal circuit court recently held that a portion of the Impoundment Control Act was unconstitutional. GAO identified no other information, except as noted, that would be useful to Congress in its consideration of the President's proposals.