stall the projected, steep increases of the next
10 years. The budget crisis came about with the
election of Ronald Reagan, who campaigned in
1980 promising to cut income-tax rates, increase
defense spending, and signifi cantly reduce dis-
cretionary domestic spending. Reagan delivered
on two of his pledges, cutting taxes and increas-
ing defense spending; however, his reluctance to
call for drastic cuts in domestic spending, coupled
with a Congress more willing to spend than save,
caused the national debt (the accumulated annual
defi cits) to more than double in four years.
Faced with two branches that appeared inca-
pable of willfully making the decisions necessary
to resolve the problem, Republican senators Phil
Gramm of Texas and Warren Rudman of New
Hampshire, with assistance from Democratic
senator Ernest (Fritz) Hollings of South Carolina,
proposed the act, which essentially took budget
decisions away from both branches and gave them
to the Comptroller General’s offi ce (CG).
The law established shrinking defi cit targets for
each year from 1986 to 1991, at which point the
defi cit would reach zero. If Congress and the presi-
dent were unable voluntarily to attain the targeted
figures, then automatic, across-the-board cuts
were to be imposed, with half made in the military
budget and the other half made equally across the
remaining budget categories. Exempted from any
reductions were Social Security, veterans, health,
and several antipoverty programs. There were also
provisions that protected the budget in case of
national emergency, economic recession, or war.
The automatic budget cuts were to occur each
year after the directors of the Offi ce of Management
and Budget (OMB), an executive agency, and the
Congressional Budget Offi ce (CBO) independently
estimated the size of the budget defi cit. If the defi cit
exceeded the target fi gure, the directors indepen-
dently were to calculate, on a program-by-program
basis, the reductions needed to ensure the target
was met (Section 251). The directors’ reports were
then submitted to the CG for review. The comptrol-
ler general next sent his own recommendations to
the president (Section 251[b]). The president was
then to issue a sequestration order (in other words,
a mandatory spending reduction order) using the
CG’s figures (Section 252 [a][3]). Congress was
given some additional time to make spending cuts
of its choice to meet the target, but failing that, the
sequestration order was to take effect.
The law was immediately challenged by Ohio
representative Michael Synar, a Democrat, and
the case was fi rst heard by a three-judge district
court appointed for the purpose. That court, in
Synar v. U.S. (626 F.Supp. 1374), ruled that the
defi cit reduction process violated the separation
of powers because Congress had effectively legis-
lated itself a role in the implementation of the act
by placing authority to cut budgeted funds in the
hands of the comptroller general, an offi cer of the
Congress. The appeal was made in an expedited
process to the Supreme Court.
In writing for the majority, Chief Justice War-
ren Earl Burger drew heavily on the reason-
ing of the lower court. By assigning the authority
to the comptroller general to issue essentially
sequestration orders and thus carry out the provi-
sion of the act, Congress had violated the separa-
tion of powers doctrine. Central to the majority’s
decision was the relationship of the comptroller
general to the Congress.
As head of the Government Accountabil-
ity Office (then called the General Accounting
Offi ce), an agency Congress created to assist it in
overseeing the executive branch, the comptrol-
ler general is nominated by the president from a
list of three people recommended by the Speaker
of the House of Representatives and presi-
dent pro tempore of the Senate, is confirmed
by the Senate, but may be removed only at the
discretion of Congress by a joint resolution or by
impeachment. While a president could veto a
joint resolution, such a veto may be overridden
by Congress; therefore, the comptroller general is
not removable by the president alone. Congress,
declared the majority, may not “retain the power
of removal over an offi cer performing executive
functions” and cited the cases of M
YERS V. UNITED
S
TATES, 272 U.S. 52 (1926) and HUMPHREY’S EXECU-
TOR V. UNITED STATES, 295 U.S. 602 (1935):
By placing the responsibility for execution of
the Balanced Budget and Emergency Deficit
Bowsher v. Synar 75
xviii+446_EofUSConsti-v1.indd 75 3/12/09 3:03:59 PM