441 G St. N.W.
Washington, DC 20548
Decision
Matter of: Office of Management and Budget—Withholding of Ukraine Security
Assistance
File: B-331564
Date: January 16, 2020
DIGEST
In the summer of 2019, the Office of Management and Budget (OMB) withheld from
obligation funds appropriated to the Department of Defense (DOD) for security
assistance to Ukraine. In order to withhold the funds, OMB issued a series of nine
apportionment schedules with footnotes that made all unobligated balances
unavailable for obligation.
Faithful execution of the law does not permit the President to substitute his own
policy priorities for those that Congress has enacted into law. OMB withheld funds
for a policy reason, which is not permitted under the Impoundment Control Act (ICA).
The withholding was not a programmatic delay. Therefore, we conclude that OMB
violated the ICA.
DECISION
In the summer of 2019, OMB withheld from obligation approximately $214 million
appropriated to DOD for security assistance to Ukraine. See Department of Defense
Appropriations Act, 2019, Pub. L. No. 115-245, div. A, title IX, § 9013, 132 Stat.
2981, 3044–45 (Sept. 28, 2018). OMB withheld amounts by issuing a series of nine
apportionment schedules with footnotes that made all unobligated balances for the
Ukraine Security Assistance Initiative (USAI) unavailable for obligation. See Letter
from General Counsel, OMB, to General Counsel, GAO (Dec. 11, 2019) (OMB
Response), at 1–2. Pursuant to our role under the ICA, we are issuing this decision.
Congressional Budget and Impoundment Control Act of 1974, Pub. L. No. 93-344,
title X, § 1015, 88 Stat. 297, 336 (July 12, 1974), codified at 2 U.S.C. § 686. As
explained below, we conclude that OMB withheld the funds from obligation for an
