---
kind: "section"
citation: "2 U.S.C. § 686"
title: "2"
title_heading: "The Congress"
number: "686"
heading: "Reports by Comptroller General"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/2/686"
units:
  - "Chapter 17B — Impoundment Control"
  - "Subchapter II — Congressional Consideration of Proposed Rescissions, Reservations, and Deferrals of Budget Authority"
---

# §686. Reports by Comptroller General

- (a) **Failure to transmit special message—** If the [Comptroller General](/usc/2/682.md?p=2) 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](/usc/2/4558.md?p=2) 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](/usc/2/683.md) or [684](/usc/2/684.md) of this title; or
  - (2) has ordered, permitted, or approved the establishment of such a reserve or a [deferral of budget authority](/usc/2/682.md?p=1);

  and that the President has failed to transmit a special message with respect to such reserve or deferral, the [Comptroller General](/usc/2/682.md?p=2) 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](/usc/2/682.md) to [688](/usc/2/688.md) 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](/usc/2/682.md?p=2) were a special message transmitted by the President under section [683](/usc/2/683.md) or [684](/usc/2/684.md) of this title, and, for purposes of sections [682](/usc/2/682.md) to [688](/usc/2/688.md) of this title, such report shall be considered a special message transmitted under section [683](/usc/2/683.md) or [684](/usc/2/684.md) of this title.

- (b) **Incorrect classification of special message—** If the President has transmitted a special message to both Houses of Congress in accordance with section [683](/usc/2/683.md) or [684](/usc/2/684.md) of this title, and the [Comptroller General](/usc/2/682.md?p=2) 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](/usc/2/682.md?p=2) shall make a report to both Houses of the Congress setting forth his reasons.

## Source credit

(Pub. L. 93–344, title X, § 1015, July 12, 1974, 88 Stat. 336.)

## Notes

### Editorial Notes

### Codification

Section 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 Subsidiaries

### Reaffirmation

Pub. 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.”