A nonpartisan government watchdog on Thursday said the Trump White House violated the law when it froze more than $200 million in military aid for Ukraine that had been approved by Congress, a matter that is at the heart of the impeachment articles.

“Faithful execution of the law does not permit the President to substitute his own policy priorities for those that Congress has enacted into law,” the Government Accountability Office said.

The GAO said the White House Office of Management and Budget breached the Impoundment Control Act when it paused $215 million allocated to the Defense Department to assist Ukraine in its fight with pro-Russian groups.

The 1974 law prevents the president and government officials from spending funds on anything other than what Congress allocated them for.

The White House said it disagrees with GAO’s “opinion.”

“OMB uses its apportionment authority to ensure taxpayer dollars are properly spent consistent with the President’s priorities and with the law,” said spokeswoman Rachel Semmel.

In the impeachment case against President Trump, Democrats claim he held up the military assistance to pressure Ukrainian President Volodymyr Zelensky to launch an investigation into Joe Biden, a 2020 political rival, and his son, Hunter, who served on the board of a Ukrainian energy company.

The aid was held up shortly before Trump’s July 25 phone call with Zelensky and eventually released on Sept. 11. Trump has denied any wrongdoing, saying he withheld the funds over concern about Ukraine corruption.

A senior administration official questioned the timing of GAO’s action on the same day as impeachment articles were delivered to the Senate.

“GAO’s findings are a pretty clear overreach as they attempt to insert themselves into the media’s controversy of the day,” the person told Fox News.

Sen. Chris Van Hollen (D-Md.) in December requested the GAO write the report, which did not address the impeachment charges.

There are no criminal penalties connected to violating the Impoundment Control Act.