United States Government Publishing Office publisher pbl distributor dst United States Government Accountability Office Office of the General Counsel author aut Government Organization text government publication eng GAOREPORTS Legislative Agency Publications gao legislative 2010-08-12 U.S. Government Printing Office 1999-07-30 monographic deposited born digital 13 p. GA 1.13:T-OGC-99-56 https://www.govinfo.gov/app/details/GAOREPORTS-T-OGC-99-56 P0b002ee1803828a7 f:og99056t DGPO 2010-08-12 2011-03-24 GAOREPORTS-T-OGC-99-56 machine generated eng fdlp REPORT GAOREPORTS-T-OGC-99-56 T-OGC-99-56 Budget authority rescission Impoundment Reporting requirements Congressional oversight Budget outlays Deferral of budget authority Presidential messages Budget administration Testimony OGC Since the Impoundment Control Act was enacted 25 years ago, Presidents have used the rescission process to advance their own priorities for spending cuts. But, Congress has increasingly used rescissions to express its own view of changing priorities, especially in an era of tight discretionary spending caps. As Congress has come to enact larger budget cuts than those proposed by presidents, the debate has shifted from whether to cut to where to cut. This testimony discusses GAO's role in the congressional rescission process and provides some perspective on the use and impact of rescissions. https://www.govinfo.gov/content/pkg/GAOREPORTS-T-OGC-99-56/html/GAOREPORTS-T-OGC-99-56.htm https://www.govinfo.gov/content/pkg/GAOREPORTS-T-OGC-99-56/pdf/GAOREPORTS-T-OGC-99-56.pdf GAO/T-OGC-99-56 https://www.govinfo.gov/app/details/GAOREPORTS-T-OGC-99-56 Testimony GAO/T-OGC-99-56; Impoundment Control Act: Use and Impact of Rescission; Budget authority rescission Impoundment Reporting requirements Congressional oversight Budget outlays Deferral of budget authority Presidential messages Budget administration