Page images
PDF
EPUB

CONTENTS

PART I. BACKGROUND

Early history.

Dockery Act of 1894..

Creation of the Dockery Commission, 1893.

Changes brought about by the Dockery Act.

Budget and Accounting Act of 1921.-

National budget system.-

Creation of the Bureau of the Budget-

Creation of the General Accounting Office

Authority conferred upon the General Accounting Office -

Veto of the First Budget and Accounting Act by President Wilson.--

Approval of the Budget and Accounting Act of 1921.

Budget and accounting activities, 1930–40.-

Proposed transfer of authority over accounting systems from the

General Accounting Office to the Bureau of the Budget.

Recommendations of President Hoover.--

Authority to apportion funds transferred to the Bureau of the Budget,

Executive Order 6166.--.

The President's Committee on Administrative Management, 1936. -

Defects in fiscal management..

Recommendations for budget and administrative control

Recommendations for control of accounting and expenditures -

Legislative action on committee recommendations

Senate Select Committee To Investigate the Executive Agencies of

the Government, 1936-37-

Senate Resolution 217, 74th Congress-

Contract with the Brookings Institution.

Report of the Brookings Institution, Senate Report 1275, 75th

Congress

Inadequate system of financial adminstration...

Recommendations for improving financial administration.

Congressional action on recommendations in Senate Report

1275.

Transfer of the Bureau of the Budget to the Executive Office of the

President, Executive Order 8248.

Reporting of financial information to the Bureau of the Budget, Exec-

utive Order 8512.

Government Corporation Control Act of 1945.

Lack of control over Government corporations prior to 1945.

Recommendations of the Joint Committee on Reduction of Non-

essential Federal Expenditures -

Major provisions of the Government Corporation Control Act...

GAO audits of corporations after withdrawal of Government capital...

Reduction of Government corporations---

Bills to provide for GAO audit of certain corporations and review of

annual budget by the Congress-86th Congress.

III

[blocks in formation]

iiiiiii

39

39

40
41

PART II. IMPROVEMENT OF FISCAL OPERATIONS UNDER THE LEGIS-

LATIVE REORGANIZATION ACT OF 1946

Joint Committee on the Organization of Congress-

Objectives of the 1946 act -

Reorganization of Congress-

Responsibilities and duties of the Senate Committee on Government Oper-

ations.

Strengthening fiscal controls -

Legislative budget.-

Reluctance of Congress to commit itself

Legislative budget ineffective..

Expenditure analysis by the General Accounting Office

Restrictions in appropriation bills --

Functions of the appropriations committees extended

Evaluation of the 1946 act and provisions for a legislative budget.

Report on appropriations and expenditures, fiscal year 1948; worksheet for

Federal budget, fiscal year 1949.--

Results of the committee's study and recommendations.

Rescission of appropriations

Study of Government accounting and reporting systems, 1947.

Method of maintaining accounts

Monthly reports...

Concept of obligations-

Committee recommendations.

Cooperative effort to improve accounting and reporting -

Joint financial management improvement program.

Budgetary and fiscal aspects of U.S. participation in international organi-

zations.

Antideficiency Act .

Historical background-

Salient provisions of the Antideficiency Act.

Apportionments

Systems of administrative control..

Prohibitions

Penalties and reports of violations.-

Administration..

Amendments to Legislative Reorganization Act, 80th-83d Congresses -

Other fiscal studies and reports of the Committee on Government Opera-

tions.---

PART III. RECOMMENDATIONS OF THE HOOVER COMMISSION ON

BUDGETING AND ACCOUNTING

Summary

First Commission...

Second Commission.

First Commission's recommendations on budgeting and accounting,

1947-49

Second Commission's recommendations on budgeting and accounting,

1953–55.

Implementation of Commission recommendations-

First Commission..

Second Commission.

Major Commission recommendations not implemented by Congress.

Separation of current and capital expenditures.-

Creation of an Accountant General -

PART IV. BUDGET AND ACCOUNTING LEGISLATION, 80TH THROUGH

86TH CONGRESSES

56

63

63

63

64

64

65

MAJOR ENACTMENTS

Federal Property and Administrative Services Act of 1949, as amended..

Legislative history---

Summary provisions of the act.

Federal Records Act of 1950..

Repeal of obsolete property and Federal records laws.

Amendments to the act..

Improvements under the act..

69

69

71

71

72

73

73

Title IV. National Security Act Amendments of 1949.

Hoover Commission recommendations.-

Legislative history.

Provisions of title IV.

Review of title IV operations -

Current improvements under title IV -

Post Office Department Financial Control Act of 1950-

Transfer of accounting functions to the Post Office Department-

Improved accounting system.---

Audit by the General Accounting Office.

Other provisions.--

Financial improvements of the Post Office Department.-

Budget and Accounting Procedures Act of 1950

Legislative history--

Provisions of the act.

Supplemental Appropriation Act of 1955–Section 1311.

Documentation required for recording an obligation.

Reporting requirements of section 1311.

Certification of obligation reports---

Availability of appropriations for expenditures.-

Payment of certain claims by agencies and restoration of unobligated bal-

ances from lapsed appropriations

Procedures prior to passage of Public Law 84-798.

Hoover Commission recommendations...

Principal provisions of Public Law 84–798.

Reporting requirements --

Cost-based budgets and accrual accounting -

Senate action on Public Law 84-863.

Provision for stating appropriations on an annual accrued-expenditure

basis eliminated by the House of Representatives.--

Implementation of second Hoover Commission recommendations.--

Advantages of a cost-based budget ---

Accrual accounting system.--

Progress of accrual accounting and cost-based budgets -

Annual accrued-expenditure limitations..

House Appropriations Committee disapproves accrued-expenditure

basis of stating appropriations -

Legislative history of Public Law 85–759.

Provisions of Public Law 85–759..

Advantages of appropriations on an annual accrued-expenditure basis.

Accrued-expenditure limitations in 1960 and 1961 budgets eliminated

by the House Committee on Appropriations --

Treasury Department..

Organization changes

Central accounting -

Central reporting -

Central disbursing --

U.S. Treasurer's operations.

Other improvements in fiscal operations

Summary of savings -

Bureau of the Budget-

Background-

Performance budgeting--

Appropriation simplification

Revision of the antideficiency law.

Definitions of obligations.

Accounting support surveys-

Followup improvement action.

Business-type presentations.-

Cost-based budget presentations

Accrued-expenditure limitations.

Control over the use of foreign currencies.

Backdoor financing -

Cost of proposed legislation.

Summary tables and analyses in the budget document.

Budget in brief...

Administrative agencies.

Agency financial management organizations.

Property accounting

Inventory of U.S. Government property-

Accounting for assets and liabilities.

Accounting for costs.

Cost-based budgeting -

Other improvements in budgetary and fund control processes.

Automatic data processing systems --

Savings resulting from financial improvements -

PART VI. IMPROVEMENTS IN BUDGETING AND ACCOUNTING

UNDER SPECIFIC ACTS

Federal Property and Administrative Services Act of 1949, as amended.--

Background

Organization of GSA.

Financial operations-

Provisions of the act..

Declaration of policy -

Transfer of functions, personnel, records, property, and funds ---

General supply fund authorized

Property utilization --

Policies, regulations, and delegations.-

Surveys, standardization, and cataloging-

Buildings management fund authorized

Interagency motor pools---

Examination by Comptroller General of books, documents,

papers, and records of contractors

Summary of GSA's overall financial operations.-

Other legislative and administrative requirements -

Financial management improvements -

Future plans for improvement-

Accounting-

Audits.

Budget.--

Credit and finance.

Reports.

[ocr errors]

iiiiii

164
164
164
164
165
166
166
166
166
167

Financial results accomplished under title IV of the National Security Act

Amendments of 1949

Establishment of Comptroller of the Department of Defense

Military department budget and fiscal organization-departmental

comptrollers --

Performance budget.

Obligations of appropriations -

Working-capital funds.

Stock funds.

Industrial funds.

Management funds..

Adjustment of accounts.

Availability of reimbursements.

Common use of disbursing facilities -

Reports of property---

Financial improvements of the Post Office Department.--

General..

Post Office Department Financial Control Act of 1950.-

Administrative accounting and reporting by the Postmaster

General..

Establishment and use of revolving fund.

Administrative examination of accounts.

Audit by the General Accounting Office

Budget and Accounting Procedures Act of 1950 and Post Office De-

partment Financial Control Act of 1950.--

Section 111. Congressional declaration of policy---

Regionalization and mechanization of disbursement functions..

Transportation accounting ---

Revenue and property accounting -

Money order system.

Postal savings...

Instructional handbooks..

Accurate measures of cost..

Statistics, economics and sampling-

Manpower control system..

Budget function.--

Internal audit program.

Reporting for management.---

Section 114. Financial reports..

Public Law 84-863..

Budgeting on a cost basis..

Use of consistent classifications...

Justification data by organization..

Accounting on an accrual and cost basis.

Simplification of allotment structure.

Postal Policy Act of 1958.--

Postal policy...
Provision for biennial report.

Postal rate adjustments

Improvement programs for the future.-

Property management program.-

PART VII. PROPOSED BUDGET AND ACCOUNTING LEGISLATION

JOINT COMMITTEE ON THE BUDGET

Legislative history.

Summary of provisions for creating a Joint Committee on the Budget

(S. 1585, 85th Cong.).

Action by the House of Representatives on H.R. 7888_

Past efforts to tighten fiscal controls --

Additional efforts to strengthen the Committee on the Legislative

Budget-

Experience with omnibus appropriation bill—Item veto.

Percentage cuts in appropriations...

Alternate balanced budget.--.-

« PreviousContinue »