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-COMPTROLLER GENERAL OF THE UNITED STATES
WASHINGTON. D.C. Z0548
B-115398
The Honorable Edmund S. Muskie
Chairman, Committee on the Budget
United States Senate
Dear Mr. Chairman:
March 23, 1979
5
Mr. McIntyre has furnished me a copy of his January 16,
1979, letter to you on the subject of reappropriations. His
letter sets forth acroposed definition of eappropriations/
and explains their treatment In the 1980 budget. While we.]
generally concur with OMB's position, there are two points
on which we have reservations.
The first issue relates to whether OMB in fact is
adequately presenting the amount of budget authority in the
980 budget when the programs are proposed to be partially
financed by extensions of 1979 unobligated balancesi -T-e-,.-,-
sses cwhether reappropriations should be used at
all as a means of financing Government programs or activities.
Reappropriations as
new budget authority
As you are aware, the issue of reappropriations and
extensions of unobligated balances was an issue during
consideration of the second concurrent resolution on the
budget for fiscal year 1978. The conferees on the resolution
agreed to consider future extensions of unobligated balances
as new budget authority in all subsequent appropriations
bills. Early in 1978 GAO proposed a revised definition of
reappropriation to include unobligated balances to be extended
as new budget authority. OMB initially opposed the inclusion
of extensions as reappropriations.
OMB has finally agreed with GAO and the Budget Committees
and in his letter to you, Mr. McIntyre sets forth OMB's
preferred definition of reappropriations as follows.
Congressional action to continue the availability
of unobligated balances of appropriations that have
expired or would otherwise expire. Upon enactment,
these amounts are counted as new budget authority
in the year into which they are extended. Such
amounts are withdrawn from the account to which
originally appropriated upon expiration of its
-N N.
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