Summary

GAO has had to report comparatively few unreported impoundments, and the overall quality of impoundment reports has improved since the first Presidential "special message" was sent to the Congress.

Generally, the President has complied with the language and spirit of the Impoundment Control Act, although some impoundments either were not reported to the Congress or were reported so late that the purpose of the act was frustrated. During the GAO 2-year analysis, most impoundments concerned domestic programs in housing, environmental, and community development and the closely related areas of highway and road development. Defense impoundments ranked third. Budget authority for science, research, and development activities was impounded least often. Proposed rescissions--permanent withdrawals of budget authority--have been rejected by the Congress more often than proposed deferrals of budget authority.