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OGC-91-9 1 (1991-06-11)

handle is hein.gao/gaobabqyf0001 and id is 1 raw text is: Comptroller General of the United States Wahington, D.C. 20548 June 11, 1991 144157 To the President of the Senate and the Speaker of the House of Representatives On April 16, 1991, the President submitted to the Congress his fourth special impoundment message for fiscal year 1991. The message reported one proposed rescission of budget authority totaling $2,400,000 from funds appropriated to the Department of Health and Human Services, Family Support Administration, for interim assistance to states for legalization. We have reviewed the proposed rescission as required by the Impoundment Control Act and have the following comments. As you know, the President's justification for the proposed rescission is that its approval would eliminate the need for a sequester of domestic discretionary resources in fiscal year 1991 (calculated by OMB to be .0013 percent of sequesterable domestic budget authority). In the Administration's opinion, the sequester action was necessary because the Dire Emergency Supplemental Appropriation for fiscal year 1991, Pub. L. No. 102-27, Stat. (1991), exceeded by $2.4 million the domestic discretionary spending cap established by the 1991 Budget Reconciliation Act. On April 25, 1991, OMB issued a within-session sequester report and the President ordered a sequester of budgetary resources in domestic discretionary accounts of .0013 percent. See OMB Bulletin No. 91-11, April 25, 1991. In our view, OMB's scoring of two provisions in the Dire Emergency Supplemental as new budget authority was erroneous. B-243744, Apr. 24, 1991. Since, in our opinion, the language of the two provisions did not create any new budget authority, the discretionary spending cap was not breached. Accordingly, no mid-session sequester was necesssary, and the proposed rescission was not needed. GAO/OGC-91-9 / 141 4J

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