Authority of Comptroller General

Section 1015 of the Congressional Budget and Impoundment Control Act of 1974 (2 U.S.C. 686) is amended by adding at the end the following new subsections: (c) Legal interpretation of Comptroller General In any determination regarding applicability or enforcement of sections 1001 through 1015, the legal interpretation of the Comptroller General of the United States, acting through the Government Accountability Office, shall be accorded substantial deference. (d) Executive Branch assistance The Executive Branch shall provide timely access to all necessary and appropriate records and information to facilitate the Comptroller General’s review of potential violations of the Act. (e) Reports to Congress Any failure to comply with the Comptroller General’s determination regarding an impoundment shall be reported to Congress for appropriate legislative or judicial action..