The non-binding opinion was disputed by the OMB, which released a memo last month arguing that the "programmatic" delay sought to fulfill, not oppose, congressional intent.
The GAO decision, which had been requested by Democrat Senator Chris van Hollen of Maryland, disagreed, concluding that the delay had been for "policy reasons," not "programmatic delay." Speaker of the House Nancy Pelosi (D-CA) cited the decision in her morning press conference ‐ though she had trouble pronouncing the word "impoundment" ‐ and Senate Minority Leader Chuck Schumer (D-NY) likewise trumpeted the GAO decision as a vindication of the House impeachment.
Though the GAO works for Congress, it is not the finder of fact in impeachment cases. Moreover, it is not even clear that the Impoundment Control Act is constitutional.
Nevertheless, if a mere GAO finding is sufficient to justify impeachment, then President Barack Obama ought to have been impeached at least seven times over for each of the following cases in which the GAO found that the Obama administration had violated federal law.