U.S. Code
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Title 2
» Chapter CHAPTER 17B— IMPOUNDMENT CONTROL › Subchapter SUBCHAPTER II— CONGRESSIONAL CONSIDERATION OF PROPOSED RESCISSIONS, RESERVATIONS, AND DEFERRALS OF BUDGET AUTHORITY
2 U.S.C. § 686
Reports by Comptroller General
(a) Failure to transmit special messageIf the Comptroller General finds that the President, the Director of the Office of Management and Budget, the head of any department or agency of the United States, or any other officer or employee of the United States—(1) is to establish a reserve or proposes to defer budget authority with respect to which the President is required to transmit a special message under section 683 or 684 of this title; or(2) has ordered, permitted, or approved the establishment of such a reserve or a deferral of budget authority;and that the President has failed to transmit a special message with respect to such reserve or deferral, the Comptroller General shall make a report on such reserve or deferral and any available information concerning it to both Houses of Congress. The provisions of sections 682 to 688 of this title shall apply with respect to such reserve or deferral in the same manner and with the same effect as if such report of the Comptroller General were a special message transmitted by the President under section 683 or 684 of this title, and, for purposes of sections 682 to 688 of this title, such report shall be considered a special message transmitted under section 683 or 684 of this title.(b) Incorrect classification of special messageIf the President has transmitted a special message to both Houses of Congress in accordance with section 683 or 684 of this title, and the Comptroller General believes that the President so transmitted the special message in accordance with one of those sections when the special message should have been transmitted in accordance with the other of those sections, the Comptroller General shall make a report to both Houses of the Congress setting forth his reasons.
(Pub. L. 93–344, title X, § 1015, July 12, 1974, 88 Stat. 336.)Editorial NotesCodificationSection was formerly classified to section 1405 of Title 31 prior to the general revision and enactment of Title 31, Money and Finance, by Pub. L. 97–258, § 1, Sept. 13, 1982, 96 Stat. 877.
Statutory Notes and Related SubsidiariesReaffirmationPub. L. 100–119, title II, § 206(c), Sept. 29, 1987, 101 Stat. 786, provided that: “Sections 1015 and 1016 of the Impoundment Control Act of 1974 [2 U.S.C. 686, 687] are reaffirmed.”
Notes of Decisions
Motions Sys. Corp. v. Bush, 437 F.3d 1356 (Fed. Cir. 2006).
“” 2 U.S.C. § 686 (a) (emphasis added). The succeeding section empowers the Comptroller General to bring a civil action in district court to force the government to make available necessary budget authority and empowers the district courts to enter an order against “any…”
Global Health Council v. Donald J. Trump (D.C. Cir. 2025).
· cites it 2× “2 U.S.C. § 686. Relatedly, if “budget authority is required to be made available for obligation” and 8 is not, the Comptroller General is “expressly empowered” to sue the Executive to “require such budget authority to be made available” after filing an “explanatory statement”…”
Global Health Council v. Donald J. Trump (AMENDED OPINION) (D.C. Cir. 2025).
· cites it 2× “2 U.S.C. § 686. Relatedly, if “budget authority is required to be made available for obligation” and is not, the Comptroller General is “expressly empowered” to 8 sue the Executive to “require such budget authority to be made available” after filing an “explanatory statement”…”
— 2 U.S.C. § 686(a) — 2 cases
Global Health Council v. Donald J. Trump (D.C. Cir. 2025).
“2 U.S.C. § 686. Relatedly, if “budget authority is required to be made available for obligation” and 8 is not, the Comptroller General is “expressly empowered” to sue the Executive to “require such budget authority to be made available” after filing an “explanatory statement”…”
Global Health Council v. Donald J. Trump (AMENDED OPINION) (D.C. Cir. 2025).
“2 U.S.C. § 686. Relatedly, if “budget authority is required to be made available for obligation” and is not, the Comptroller General is “expressly empowered” to 8 sue the Executive to “require such budget authority to be made available” after filing an “explanatory statement”…”
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