From the Government Accountability Office:
“Today, GAO issued a legal decision concluding that the Office of Management and Budget violated the law when it withheld approximately $214 million appropriated to DOD for security assistance to Ukraine. The President has narrow, limited authority to withhold appropriations under the Impoundment Control Act of 1974. OMB told GAO that it withheld the funds to ensure that they were not spent “in a manner that could conflict with the President’s foreign policy.” The law does not permit OMB to withhold funds for policy reasons.” The full decision can be found here: https://www.gao.gov/products/B-331564