Congress appropriated amounts to the Institute of Museum and Library Services (IMLS) to carry out authorized mission activities for fiscal year 2025. An executive order then directed IMLS to reduce operations. IMLS ceased performing agency functions and withheld funds that Congress had appropriated for such functions. Publicly available evidence indicates that IMLS withheld grant and other appropriated funds. Based on the available evidence and the lack of any special message pertaining to IMLS funds, GAO has concluded that IMLS has violated the ICA by withholding funds from obligation and expenditure.
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