GAO Glossary of Terms and Definitions (September 2005)

Sequestration

(Budget Enforcement Act Term)

Under Budget Enforcement Act (BEA) provisions, which expired in 2002, the cancellation of budgetary resources provided by discretionary appropriations or direct spending laws. New budget authority, unobligated balances, direct spending authority, and obligation limitations were “sequestrable” resources; that is, they were subject to reduction or cancellation under a presidential sequester order. (See also Budgetary Resources; Entitlement Authority; Gramm-Rudman-Hollings; Impoundment; Rescission.)

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