HeinOnline is a subscription-based resource containing thousands of academic and legal journals from inception; complete coverage of government documents such as U.S. Statutes at Large, U.S. Code, Federal Register, Code of Federal Regulations, U.S. Reports, and much more. Documents are image-based, fully searchable PDFs with the authority of print combined with the accessibility of a user-friendly and powerful database. For more information, request a quote or trial for your organization below.
![handle is hein.gao/gaobaacoe0001 and id is 1 raw text is:
DOCUMFNT RESUME
031'91 - r A2?13312
rReport of Rescission and Deferrals of Budget Authorityl.
OGC-77-25; B-115398. August 2, 1977. 2 pp.
Report to the Congress: by Elmer B. Staats, Comptroller General.
Contact: Office of the Gener3l Counsel: Special Studies and
Analysis.
Budget runction: Miscellareous: Tmpoundment Control Act of 1974
(00-).
Orqanizatior Cince :ned: Forest Service- Department of
Agriculture.
Congressional Relevance: Congress.
Authoritv: Supplemental Appropriations Act (of] 1977 (P.L.
95-26). Impourdment Control Act of 1974.
One rescission and three deferrals of U.S. Department
of Agricalture (USDA), Forest Service, budget authority should
have been, but were not, reported to the Congress by the
President pursuant to the Impoundment Control Act.
Finiings/Conclusions: Despite the fact the USDA documents appear
to inlicate that all of the funds appropriated to the Forest
Service under Public Law 95-26 were made available for
obligation and expenditure, this is not the case. Pursuant to
directions from the Office of Manaement and Budget (OMB), USDA
personnel ceilings are being redu-ed, and, although no final
decision has yet been made, the Forest Service will not fully
utiliz7 all of tho funds appropriated in Public Law 95-26 due to
OMS's hiring restrictions. The OMB-imposei hiring limitation
will preclude the obligation of money allocated to c:ertain
Forest Service programs prior to the end of fiscal year 1977.
or one of these programs, the budget authority will be
unobliga+eM on the last day that it i: available for use. Thus,
these funds constitute an undisclosed proposal to rescind budget
authority. Tn three other programs there will also be
unobligated budget authority at the end of fiscal year 1977, but
the funds in these programs will not lapse if unused at that
time. Since there is no indication of any intention never to use
+hese funds, they constitute undisclosed deferrals of budget
authority. (SC)](ViewImageLocal?handle=hein.gao/gaobaacoe0001&div=1&collection=&method=preview&ext=.png&size=3)