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ning on October 1, 1976, and succeeding fiscal years, and section 401%" shall take effect on the first day of the second regular session of the Ninety-fourth Congress.

920

(d) The amendments to the Budget and Accounting Act, 1921, made by sections 601, 921 603,922 and 604923 shall apply with respect to the fiscal year beginning on July 1, 1975, and succeeding fiscal years, except that section 201(g) 924 of such Act (as added by section 601925) shall apply with respect to the fiscal year beginning on October 1, 1976, and succeeding fiscal years and section 201(i)%26 of such Act (as added by section 601927) shall apply with respect to the fiscal year beginning on October 1, 1978, and succeeding fiscal years. The amendment to such Act made by section 602928 shall apply with respect to the fiscal year beginning on October 1, 1976, and succeeding

fiscal years.

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921

See supra note 821. Public Law 97-258 repealed sections 601-604. See An Act to Revise, Codify, and Enact Without Substantive Change Certain General and Permanent Laws, Related to Money and Finance, as title 31, United States Code, "Money and Finance," Pub. L. No. 97-258, § 5(b), 96 Stat. 877, 1082 (Sept. 13, 1982).

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924

Section 201(g) of the Budget and Accounting Act, 1921, is codified, as amended, in 31 U.S.C. & § 1105 & 1106 (1988).

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926

Section 201(i) of the Budget and Accounting Act, 1921, is codified in part, as amended, in 31 U.S.C. § 1108 (1988).

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APPLICATION OF CONGRESSIONAL BUD

GET PROCESS TO FISCAL YEAR 1976

SEC. 906. If the Committee on the Budget of the House of Representatives and the Senate both agree that it is feasible to report and act on a concurrent resolution on the budget referred to in section 301(a), or to apply any provision of title 111930 or section 401931

or 402,” for the fiscal year beginning on July 1, 1975, and submit reports of such agreement to their respective Houses, then to the extent and in the manner specified in such reports, the provisions so specified and section 202(1)993 shall apply with respect to such fiscal year. If any provision so specified contains a date, such reports shall also specify a substitute date.

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TITLE X
IMPOUNDMENT

CONTROL

PART A
GENERAL PROVISIONS

DISCLAIMER

SEC. 1001. Nothing contained in this Act, or in any amendments made by this Act, shall be construed as

(1) asserting or conceding the constitutional powers or limitations of either the Congress or the President;

(2) ratifying or approving any impoundment heretofore or hereafter executed or approved by the President or any other Federal officer or employee, except insofar as pursuant to statutory authorization then in effect;

(3) affecting in any way the claims or defenses of any party to litigation concerning any impoundment; or

(4) superseding any provision of law which requires the obligation of budget authority34 or the making of outlays thereunder. 938

934

Section 3(2) defines "budget authority." See supra pp. 11-13.

936

36(...continued)

Public Law 97-258 repealed sections 1002 and 1003. See An Act to Revise, Codify, and Enact Without Substantive Change Certain General and Permanent Laws, Related to Money and Finance, as title 31, United States Code, "Money and Finance," Pub. L. No. 97258, § 5(b), 96 Stat. 877, 1082 (Sept. 13, 1982). Section 1002 was codified in section 1512 of title 31. As originally enacted in 1974, sections 1002 and 1003 read as follows:

AMENDMENT TO ANTIDEFICIENCY ACT

SEC. 1002. Section 3679(c)(2) of the Revised Statutes, as amended (31 U.S.C. 665) is amended to read as follows:

"(2) In apportioning any appropriation, reserves may be established solely to provide for contingencies, or to effect savings whenever savings are made possible by or through changes in requirements or greater efficiency of operations. Whenever it is determined by an officer designated in subsection (d) of this section to make apportionments and reapportionments that any amount so reserved will not be required to carry out the full objectives and scope of the appropriation concerned, he shall recommend the rescission of such amount in the manner provided in the Budget and Accounting Act, 1921, for estimates of appropriations. Except as specifically provided by particular appropriations Acts or other laws, no reserves shall be established other than as authorized by this subsection. Reserves established pursuant to this subsection shall be reported to the Congress in accordance with the Impoundment Control Act of 1974."

REPEAL OF EXISTING IMPOUNDMENT REPORTING PROVISION

SEC. 1003. Section 203 of the Budget and Accounting Procedures Act

PART B
CONGRESSIONAL
CONSIDERATION OF
PROPOSED RESCISSIONS,

RESERVATIONS, AND
DEFERRALS OF BUDGET

AUTHORITY

DEFINITIONS

SEC. 1011. For purposes of this part

(1) "deferral of budget authority"937 includes -

(A) withholding or delaying the obligation or expenditure of budget authority98 (whether by establishing reserves or otherwise) provided for projects or activities; or

(B) any other type of Executive action or inaction which effectively precludes the obligation or expenditure of budget authority, including authority to obligate by contract in advance of appropriations as specifically authorized by law;

(2) "Comptroller General" means the Comptroller

937

Section 3(2) defines "budget authority." See supra pp. 11-13.

938 Section 3(2) defines "budget authority." See supra pp. 11-13.

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