Any action or inaction by any officer or employee of the United States that withholds, delays, or effectively precludes the obligation or expenditure of budgetary resources, including the establishment of reserves under the Antideficiency Act (ADA). BA may be deferred to provide for contingencies, to achieve savings or greater efficiency in the operations of government, or as otherwise specified by law. BA may not be deferred in order to affect a policy in lieu of one established by law or for any other reason. Deferrals must be communicated to Congress by the President in a special message. Deferrals may not extend beyond the end of the fiscal year in which the message reporting the deferral is transmitted and may be overturned by the passage of an impoundment resolution by either House of Congress.