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AN ACT

To limprove governmental indgeting and accounting methods and procedures,

and for otber purposes

Be it enacted by the Senate and House of Representatines of the of ('

Government budget and acoounting

procedure. AMENDMENTS TO THE BUDIET AND ACCOUNTING ACT, 1021 Sec. 1. (a) Section 201 of the Budget and Accounting Act, 1921, as amended (31 U. S. C. 11), is further amended by inserting “(a)” 64 Stat. 832. after the words "Sec. 201.", by changing subsection (a) to subparagraph (1); by adding after subparagraph (1) a new subparagraph

(2) at such times as may be practicable, information on program costs and accomplishments”; by changing subsections (b) through (i) to subparagraphs (3) through (11), respectively.

(b) Section 216 of such Act, as amended (31 U. S. C. 24), is further 64 Stat, 834. amended by inserting “(a)" after the words "Sec. 216." and by adding the following new subsections:

"(b) The requests of the departments and establishments for appro- Cost-based priations shall, in such manner and at such times as may be determined buigets. by the President, be developed from cost-based budgets.

"(c) For purposes of administration and operation, such cost-based budgets shall be used by all departments and establishments and their subordinate units. Administrative subdivisions of appropriations or funds shall be made on the basis of such cost-based budgets.

AMENDMENTS TO THE BUDGET AND ACCOUNTING PROCEDURES ACT OP 1930

31 USC 847.

Sec. 2. (a). The Budget and Accounting Procedures Act of 1950 is amended by inserting after section 105 thereof the following new 64 Stat. 834. section:

“ACCOUNTING AND BUDGET CLASSIFICATIONS “Sec. 106. The head of each executive agency shall, in consultation with the Director of the Bureau of the Budget, take whatever action may be necessary to achieve, insofar as is possible, (1) consistency in accounting and budget classifications, (2) synchronization between accounting and budget classifications and organizational structure, and (3) support of the budget justifications by •information on performance and program costs

by organizational units." (b) Section 113 of such Act (31 U. 9. C. 66a) is amended by adding 64 Stat. 836. at the end thereof the following new subsection:

70 Stat. 782. "(c) As soon as practicable after the date of enactment of this sub- 70 Stat. 783. section, the head of each executive agency shall, in accordance with principles and standards prescribed by the Comptroller General, cause the accounts of such agency to be maintained on an accrual basis to show the resources, liabilities, and costs of operations of such agency with a view to facilitating the preparation of cost-based budgets as required by section 216 of the Budget and Accounting Act, 1921, as amended. The accounting system required by this subsection shall include adequate monetary property accounting records as an integral part of the system.”

(c) Section 118 of such Act is amended by inserting “113 (c)” after 64 Stat. 837. the words "section 111".

31 USC 65a.

All 70 Stat. 783.

SIMPLIFICATION OF SYSTEM FOR SUBDIVIDING FUNDS

Sec. 3. Section 3679 (g), Revised Statutes, as amended (31 W. S.C. 665 (g)), is further amended by adding at the end thereof the following sentence: “In order to have a simplified system for tlre adıninistrative subdivision of appropriations or funds, each agency shall work toward the objective of financing each operating unit,

at the highest practical level, from not more than one administrative subdivision for each appropriation or fund affecting such unit."

Approved August 1, 1956.

H. To provide for Improved Methods of Stating Budget Esti

mates and Estimates for Deficiency and Supplemental Appropriations

(72 Stat. 852)

This act was the result of the enactment of H.R. 8002, 85th Congress. It was approved on August 25, 1958, as Public Law 759, 85th Congress. The text of the act appears in volume 72, Statutes at Large, pages 852–853. Its provisions amend 31 U.S.C.11.

LEGISLATIVE HISTORY OF PUBLIC LAW 759, 85TH CONGRESS

1. CONGRESSIONAL RECORD REFERENCES TO DEBATES, ETC.

(Page citations are to vol. 103, Congressional Record) H.R. 8002: To provide for improved methods for stating budget estimates for deficiency and supplemental appropriations. Mr. Rogers of Florida; Committee on Government Operations, 8564. Reported (H. Rept. 572), 9406. Objected to, 10697, 11706.

(Page citations are to vol. 104, Congressional Record) Made special order (H. Res. 322), 3446. Debated 3454, 3607. Amended and passed House, 3621. In Senate, ordered placed on calendar, 3663. Passed over, 4525. Referred to Committee on Appropriations with instructions to report back not later than 15 days from date of reference, 12287. Additional 10 days granted to report back, 13329. Reported (S. Rept. 1866), 14336. Individual views, 14336. In Senate ordered placed on the calendar, 14336. Passed over, 14229. Amended and passed Senate, 15722. House objects to Senate amendments, 16917. Pursuant to House Resolution 674. House agrees to Senaté amendments, 17643. Examined and signed, 17750, 17929. Presented to the President, 18377. Approved (Public Law 759), 19716.

(Page citations are to vol. 103, Congressional Record) S. 434: To provide for improved methods of stating budget estimates and estimates for deficiency and supplemental appropriations. Mr. Kennedy and others; Committee on Government Operations, 342. Reported with amendment (S. Rept. 394), 7933. Amended and passed Senate, 8364. Referred to House Committee on Government Operations, 8510.

2. SERIAL NUMBERS OF BOUND VOLUMES OF CONGRESSIONAL REPORTS

RELATING TO PUBLIC LAW 759, 85TH CONGRESS

House Report 572, 85th Congress, 11985.
Senate Report 1866, 85th Congress, 12063.
Senate Report 394, 85th Congress, 11977.

3. CONGRESSIONAL HEARINGS RELATING TO PUBLIC LAW 759, 85TH

CONGRESS

House Committee on Government Operations, 85th Congress: Hearings held on June 10, 1957 (not printed), on H.R. 8002.

Senate Committee on Appropriations, 85th Congress: Amendment to Budget and Accounting Act on H.R. 8002, S. 434.

Senate Committee on Government Operations, 85th Congress: To provide improved methods of stating budget estimates, etc.,

April 12, 1957, on S. 434 and other bills.

August 25, 1956

(K. R. 8002)

AN ACT
To provide for improved methods of stating budget estimates and estimates

for deficiency and supplemental appropriations.

counting Act, amendments,

42 Stat. 20.

Be it enacted by the Senate and House of Representatives of the Budrot and ac. United States of America in Congress assembled, That section 201

of the Budget and Accounting Act, 1921, as amended, is further 31 USC 11.

amended by adding the following new subsections:

**(b) Whenever the President determines there has been established a satisfactory system of accrual accounting for an appro;riation or fund account, each proposed appropriation thereafter transmitted to the Congress for such account pursuant to the provisions of this Act shall be accompanied by a proposed limitation on annual accrued expenditures. The President may include in the Budget with any such proposed limitation on annual accrued expenditures, proposals for provisions authorizing the head of a department or establishment to make transfers, within his department or establishment, between such limitations on annual accrued expenditures; and such provisions may limit by amount or by per centum the size of any transfer so proposed.

"(c) Whenever an appropriation is subject to a limitation on an. nual accrued expenditures, there shall be charged against the limitation the cost of goods and services and other assets received, advance payments made and progress payments becoming due, and the amount of any other liabilities becoming payable, during the fiscal year concerned.

“(d) At the end of the fiscal year concerned, any unused balance of the limitation on annual accrued expenditures shall lapse, except that whenever any liabilities are incurred within the limitation provided for in any fiscal year (whether or not recorded or reported in such fiscal year), nothing in this section shall be construed to prevent the making of payment therefor in any subsequent fiscal year.

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