Via GAO:

We also question actions regarding funds appropriated to State for security assistance to Ukraine. In a series of apportionments in August of 2019, OMB withheld from obligation some foreign military financing (FMF) funds for a period of six days. These actions may have delayed the obligation of $26.5 million in FMF funds. See OMB Response, at 3. An additional $141.5 million in FMF funds may have been withheld while a congressional notification was considered by OMB
[…]
Letter from General Counsel, GAO, to Secretary of State and Acting Legal Adviser, State (Nov. 25, 2019). State provided us with limited information.
[…]
As a result, we will renew our request for specific information from State and OMB regarding the potential impoundment of FMF funds in order to determine whether the Administration’s actions amount to a withholding subject to the ICA, and if so, whether that withholding was proper. We will continue to pursue this matter.

At the end of the GAO report, you find they not only validated the Abuse of Power impeachment article, they also faced the same obstruction & cover-up: "We consider a reluctance to provide a fulsome response to have constitutional significance."https://t.co/KcPuitdROq pic.twitter.com/SQHhpFbskE

— Jesse Lee (@JesseCharlesLee) January 16, 2020

Press statement regarding GAO Decision B-331564, Office of Management and Budget—Withholding of Ukraine Security Assistance https://t.co/SxlSeGfy5l

— U.S. GAO (@USGAO) January 16, 2020