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OGC-83-7 1 (1983-03-23)

handle is hein.gao/gaobabmwz0001 and id is 1 raw text is: 

                  COMPTROLLER GENERAL OF THE UNITED STATES
                            WASHINGTON D.C. 20648


                               March 23, 1983

B-209328



To the President of the Senate and the
Speaker of the House of Representatives

     On February 1, 1983, the President's fifth special
message for fiscal year 1983 was transmitted to the Congress
pursuant to the Impoundment Control Act of 1974. The special
message proposes 19 rescissions of budget authority totalling
$1,552.0 million, 30 deferrals of budget authority totalling
$6,795.9 million and revisions to nine previously reported
deferrals increasing the amount deferred by $3,155.7 million.
Our report follows.

     In our report to Congress dated March 10, 1982, we
explained in detail our interpretation of section 1001(4) of
the Impoundment Control Act (now classified to 2 U.S.C.
S 681), the so-called fourth disclaimer, which provides that
the Act does not supersede any other provision of law requir-
ing the obligation or expenditure of budget authority.
Briefly stated, under our analysis of section 1001(4), the
Impoundment Control Act does not supersede the requirements
for obligation of mandatory spending programs. To determine
whether a program falls within the fourth disclaimer requires
examination of the statutory scheme for evidence of a con-
gressional mandate to spend the budget authority made avail-
able for the particular program. In the following report, we
identify the rescission proposals which involve mandatory
spending.

                         RESCISSIONS

          FUNDS APPROPRIATED TO THE PRESIDENT

R83-2     Appalachian Regional Development Programs
          11X0090

          DEPARTMENT OF AGRICULTURE                        jli

R83-3     Agricultural Research Service                   120960
          Buildings and Facilities
          12X1401


                                                  GAO/OGC-83-7


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