The collision between two clocks
On September 25, the president sent Congress a special message proposing rescissions from 11 appropriation accounts, and the Office of Management and Budget withheld the proposed amounts. GAO says the affected budget authority expires at the end of fiscal 2026—September 30.
Congress’s statutory consideration period extends no earlier than November 9. GAO’s conclusion is that the later review deadline cannot keep already expiring money unavailable beyond September 30.
What the legal finding does
Under GAO’s reading of the Impoundment Control Act, proposed rescission funds must be made available unless Congress completes a rescission before they expire. The executive branch cannot use the message process itself to force expiration.
GAO expressly says it is not endorsing or opposing the programs in the proposal. Its decision concerns who controls enacted appropriations and how the statutory clock operates.
The verification point
The next factual question is whether the agencies had a meaningful opportunity to obligate the amounts before the fiscal year ended. A formal release at the deadline may not answer whether the money was practically available.
Readers should separate a proposed rescission, a congressional vote and an actual cancellation. The September 25 message was a proposal; GAO says it could not, by itself, lawfully extend the withholding past September 30.