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of performance of readily identifiable functional programs and activities of the Government, with segregation of operating and capital programs. There shall be included therein

(b) Section 204 205 of the Budget and Accounting Act, 1921 (U. S. 6., title 27, 581) 1921, as amended, is amended to read as follows:

"See. 204. Notwithstanding any other provisions of law, the contento, order, classification, and arrangement of the proposed appropriations and estimates of appropriations and the statements of expenditures and estimated expenditures contained in the Budget or transmitted under section 203, and the notes and other data submitted therewith, shall conform only to such requirements as the President may prescribe.”

Sec. 205. The President, in addition to the budget, may transmit to Congress with the budget required by section 201, any estimate in alternative form or an alternative budget, which shall be prepared in such form and amounts and according to such system of classification and itemization as is, in his opinion, most appropriate, with such explanatory notes and tables as may be necessary to show where the various items embraced in the budget are contained in such alternative budget."

(c) Section 214 of the Budget and Accounting Act, 1921, as amended, is amended to read as follows:

"SEC. 214. The head of each department and establishment shall prepare or cause to be prepared in each year, in such form and at such times as the President may prescribe, the estimates for the department or establishment, and shall also prepare or cause to be prepared, in such form and at such times as the President may prescribe, such supplemental and deficiency estimates as may be required for its work.”

(d) The first sentence of section 215 of the Budget and Accounting Act, 1921, as amended, is amended to read as follows: "The head of each department and establishment shall submit the estimates for the department or establishment to the Bureau Office of the Budget on or before such date as the President may prescribe.”

(e) Section 216 of the Budget and Accounting Act, 1921, as amended, is amended to read as follows:

"SEC. 216. The departmental estimates and any supplemental or deficiency estimates submitted to the Bureau Office of the Budget by the head of any department or establishment shall, notwithstanding any other provision of law (whether such provision has heretofore required estimates or justifications to be submitted in a particular form or detail or by a particular classification or classifications, or otherwiset, be prepared and submitted in such form, manner, and detail, and by oueh elassifications, as the President may preseribe, and not otherwise prepared, presented, and justified, where practicable, and authorized programs shall be administered, in such form and manner as the head of the department or establishment, subject to the authority and direction of the President, may determine, so as to estimate, account for, and report, the cost of performance of readily ir'entifiable functional programs and activities, with segregation of operating and capital programs. So far as practicable, such estimates and authorized programs shall be set forth in readily comparable form and shall follow a uniform pattern.

TRANSITORY PROVISIONS

Sec. 11. In order to expedite the conversion from present budgeting and accounting methods to the cost-of-performance basis contemplated in the amendments made by this part, the head of each department and establishment, with the approval of the President, is authorized and directed, until the end of the second full fiscal year following the date of the enactment of this Act, to make such transfers and adjustments within his department or establishment between appropriations available for obligation by such department or establishment in such manner as he deems necessary to cause the obligation and administration of funds and the reports of expenditures to reflect the cost of performance of readily identifiable functional programs and activities of the department or establishment. Reports of transfers and adjustments made pursuant to the authority of this subsection shall be made currently to the President and the Congress.

CHANGE OF NAME OF BUREAU OF THE BUDGET

Sec. 3 12. The Bureau of the Budget shall hereafter be known as the Office of the Budget, and as such shall continue as an agency in the Executive Office of the President. The Director and Assistant Director of the Bureau of the Budget shall hereafter be known as the Director and Assistant Director, respectively, of the Office of the Budget.

ADDITIONAL FUNCTIONS OF DIRECTOR OF THE OFFICE OF THR BUDGET IN RESPECT

OF GOVERNMENTAL STATISTICAL ACTIVITIES

Sec. 4 13. (a) In addition to the existing functions of the Director of the Office of the Budget in respect of Government statistical services and in addition to the other functions vested by law in the Director of the Office of the Budget, the Dir ctor, as and when directed by the President, and subject to supervision and control of the President, is authorized and directed to develop programs (1) for the improvement of the methods and procedures used in gathering and assembling information to be used for statistical purposes, and in compiling, publishing, and disseminating statistics and statistical information by the various agencies in the executive branch of the Government, and (2) for the improvement of coordination and for the elimination of duplication, among the various executive agencies, in gathering, assembling, compiling compiling, publishing, and disseminating statistics and statistical information.

(b) The Director, as and when directed by the President and subject to the supervision and control of the President, shall embody such programs in regulations or directives directed to the various executive agencies, and such regulations and directives shall be adhered to by such agencies and the heads thereof.

ADDITIONAL FUNCTIONS OF DIRECTOR OF OFFICE OF THE BUDGET IN RESPECT OF

FIELD SERVICES OF THE VARIOUS EXECUTIVE AGENCIES

SEC. 5 14. (a) In addition to the other functions vested by law in the Director of the Office of the Budget, the Director, as and when directed by the President and subject to the supervision and control of the President, is authorized and directed to develop programs for the improvement of coordination between, and improvement in the effectiveness of, the field offices of the various executive agencies. In developing such programs the Director shall consider

(1) the need for administrative regions on a comparable geographic basis to govern the various field offices;

(2) the need for greater utilization of pooled centralized administrative services, such as personnel, accounting, supply, motor transport, space, and other similar services;

(3) the need for establishing standards for reporting by the various field offices as to their work;

(4) the need for standardizing field relationships with State and local officials;

(5) the need for simplifying field service manuals. (b) The Director, as and when directed by the President and subject to the supervision and control of the President, shall embody such programs in regulations or directives directed to the various executive agencies, and such regulations and directives shall be adhered to by such agencies and the heads thereof.

FUNCTIONS OF DIRECTOR OF THE OFFICE OF THE BUDGET IN RESPECT OF PERSONNEL

CEILINGS TRANSFERRED TO PRESIDENT

Sec. 6 15. The functions heretofore vested in the Director of the Office of the Budget under the Federal Employees Pay Act of 1945, as amended, are hereby transferred to the President. Such functions may be exercised by the President or, under and in accordance with such regulations or orders as the President may prescribe, by such officer or officers of the Government as the President may direct.

PART II-ACCOUNTING

ACCOUNTANT GENERAL IN THE DEPARTMENT OF THE TREASURY

SEC. 20. The Secretary of the Treasury is authorized to create in the Department of the Treasury a service to be known as the Accounting Service with an Accountant General at its head, who shall be appointed by the Secretary of the Treasury and shall receive compensation at a rate fixed in accordance with the laws and regulations applicable to the compensation of officers and employees in the executive branch of the Government. The Secretary of the Treasury may provide for the performance by the Accountant General and the Accounting Service, of the functions vested in the Secretary of the Treasury by this Act.

REGULATIONS GOVERNING ACCOUNTING BY EXECUTIVE AGENCIES SEC. 21. Subject to the authority of the Comptroller General of the United States under section 309 of the Budget and Accounting Act, 1921, as amended, the Secretary of the Treasury is authorized by regulation to prescribe the general accounting methods, practices, and procedures (including property and cost accounts and expenditure controls) to be followed by all agencies in the executive branch of the Government, and is also authorized to supervise operations under such methods, practices, and procedures in all of such agencies. The regulations of the Secretary shall include provisions for frequent reports to him from the various executive agencies as to the status of their accounts. The Secretary shall from time to time combine such reports into summary accounts of the executive branch of the Government and prepare financial reports covering all the accounting operations of the Government for the information of the President, Congress, and the public.

INTERPRETATIVE REGULATIONS AND OPINIONS AS TO AVAILABILITY OF

APPROPRIATIONS

SEC. 22. (a) The Secretary of the Treasury is authorized, in consultation with the Comptroller General of the United States, to issue from time to time, for the guidance of disbursing and certifying officers, regulations and opinions as to the application, scope, and availability of appropriations made by Congress.

(b) Section 309 of the Budget and Accounting Act, 1921, as amended, is amended to read as follows:

"SEC. 309. The Comptroller General shall, subject to section 23 of the Budget and Accounting Procedures Act, 1949, prescribe the forms, systems, and procedures for the administrative examination of fiscal officers' accounts and claims against the United States, and for the audit and settlement of such accounts. He shall also examine regulations proposed to be issued by the Secretary of the Treasury under section 21 of the Budget and Accounting Procedures Act, 1949, and shall

ave power to approve, or withhold his approval of, the issuance of such regulations insofar as they prescribe forms, systems, or procedures for administrative appropriation and fund accounting. If and to the extent that such proposed regulations in this respect are not approved by the Comptroller General, they shall not become effective."

ADMINISTRATIVE EXAMINATION OF ACCOUNTS; AUDIT AND SETTLEMENT OF

ACCOUNTS BY COMPTROLLER GENERAL SEC. 23. (a) Notwithstanding any other provision of law, the head of each agency is authorized to conduct his administrative examination, and the Comptroller General of the United States is authorized and directed so far as practicable to conduct his examination and audit, of the administrative accounts of the various executive agencies and officers thereof at the places in such agencies where such accounts, and the vouchers and supporting documents in connection therewith, are regularly kept, and such accounts, vouchers, and documents shall not be required to be transmitted to the General Accounting Office in Washington, District of Columbia, or, except upon the direction of the head of the agency concerned, be required to be transmitted to such head.

(b) Notwithstanding any other provision of law, the Comptroller General of the United States is authorized to audit and settle accounts on the basis merely of spot checks, sampling, and other checking processes and to settle accounts and certify balances of accounts pursuant to audits made on such basis.

MANAGEMENT PROCEDURES IN RESPECT OF PUBLIC MONEYS Sec. 24. (a) The Secretary of the Treasury and the Comptroller General of the United States shall jointly prepare, and with the approval of the President issue, regulations prescribing procedures (accounting, control, and otherwise) governing the drawing of moneys from the Treasury and the making of disbursements of public funds of the United States, prescribing procedures governing the receiving and holding of moneys in behalf of the United States and the covering of moneys into the Treasury, and prescribing the liabilities, in respect of the foregoing, of officers made accountable under such regulations.

(b) Regulations issued pursuant to this section shall be binding on, and be adhered to by, all officers and agencies of the United States, and shall, to the extent prescribed therein supersede existing laws, regulations, orders, and directives in respect of the matters described in subsection (a).

PART 111-ADJUSTMENTS BETWEEN APPROPRIATIONS; AUTHORIZATIONS OF

APPROPRIATIONS; ALLOCATIONS OF APPROPRIATIONS

TRANSFERS AND ADJUSTMENTS BETWEEN APPROPRIATIONS

Sec. 30. On and after the end of the second full fiscal year following the date of the enactment of this Act, the head of each department and establishment, with the approval of the President, is authorized to make transfers and adjustments between appropriations within his department or establishment in order to provide maximum economy and efficiency in the operation of programs for which appropriations may be made from time to time, but no appropriation shall be increased or decreased thereby by more than 5 per centum. Reports of transfers and adjustments made pursuant to the authority of this subsection shall be made currently to the President and the Congress.

AUTHORIZATIONS FOR APPROPRIATIONS

Sec. 31. In order to provide the most effective control by the President and the Congress over the moneys in the Treasury not appropriated to specific purposes, and to achieve economy and efficiency in matters arising out of the availability and expenditure of money which may, from time to time, be appropriated to a department or establishment, no requests for legislation, which, if enacted, would authorize any appropriations to be made to any department or establishment in the executive branch of the Government, shall be transmitted to the Office of the Budget, the President, or the Congress by such department or establishment, or by any organizational unit thereof, without the prior approval of the head of such department or establishment.

ALLOCATION OF APPROPRIATIONS

SEC. 32. In order to protect the public interest, secure maximum economy in the operation of governmental programs, and prevent overdrafts and deficiencies in any fiscal year for which appropriations are made, the President is authorized to reduce expenditures under appropriations in the executive branch of the Government, if and to the extent he determines that the purposes intended by the Congress will be accomplished by the expenditure of amounts less than the amounts appropriated, and in any case, on and after the beginning of the next fiscal year following the date of the enactment of this Act, appropriations made to any department or establishment, and expendable reimbursements thereto, shall be available for obligation and expenditure only after allocations, or modifications thereof, approved by the President. Nothing in this section shall affect the right of the National Military Establishment to incur such deficiencies as may be now or hereafter authorized by law to be incurred.

ADJUSTMENT OF ACCOUNTS ON REORGANIZATION

Sec. 33. (a) When under authority of law a function or an activity is transferred or assigned from one agency within any department or establishment to another agency in the same department or establishment, the balance of appropriations which are determined by the head of such department or establishment to be available and necessary to finance or discharge the function or activity so transferred or assigned may, with the approval of the President, be transferred to, and be available for use by, the agency to which said function or activity is transferred or assigned for any purpose for which said funds were originally available. Balances so transferred shall be credited to any applicable existing appropriation account or accounts, or to any new appropriation account or accounts, which are hereby authorized to be established on the books of the Department of the Treasury, of the agency to which such function or activity is transferred, and shall be merged with funds in the applicable existing or newly established appropriation account or accounts and thereafter accounted for as one fund. Balances transferred to existing accounts shall be subject only to such limitations as are specifically applicable to such accounts and those transferred to new accounts shall be subject only to such limitations as are applicable to the appropriations from which they are transferred.

(b) When under authority of law a function or activity is transferred or assigned from one department or establishment to another department or establishment, the balance of appropriations which are determined by the President to be available and necessary to finance or discharge the function or activity so transferred or assigned, shall be transferred to and be available for use by the department or establishment to which said function or activity is transferred or assigned for any purpose for which said funds were originally available. Balances so transferred shall be credited to any applicable existing appropriation account or accounts, or to any new appropriation account or accounts, which are hereby authorized to be established on the books of the Department of the Treasury, of the department or establishment to which such function or activity is transferred, and shall be merged with funds in the applicable existing or newly established appropriation account or accounts and thereafter accounted for as one fund. Balances transferred to existing accounts shall be subject only to such limitations as are specifically applicable to such accounts and those transferred to new accounts shall be subject only to such limitations as are applicable to the appropriations from which they are transferred.

(c) The number of employees which in the opinion of the head of the department or establishment concerned (or in the opinion of the President in the case of functions or activities transferred from one department or establishment to another department or establishment) is required for any such transferred functions or activities may, with the approval of the President, be deducted from any personnel maximum or limitation of the agency from which such function or activity is transferred, and added to any such personnel maximum or limitation of the agency to which such function or activity is transferred.

PART HI IV-SPECIFIC REPEALS

RE PE ALS

SEC. 30 40. (a) The following Acts and parts of Acts are hereby repealed:

(1) Section 10 of the Act of August 1, 1914 (38 Stat. 680; U. S. C., title 31, sec. 582).

(2) So much of section 4 of the Act of June 20, 1874 (18 Stat. 109; U. S. C., title 31, sec. 583 (1)), as reads: "; and hereafter the Secretary of the Treasury shall annually submit to Congress detailed estimates of appropriations required for said expenses;”.

(3) The last proviso in the first paragraph under the heading "Judgments; United States Courts” of the Act of April 27, 1904 (33 Stat. 422; U. S. C., title 31, sec. 583 (2)).

(4) The last sentence of section 5 of the Act of August 5, 1882 (22 Stat. 256; U. S. C., title 31, sec. 583 (3)).

(5) So much of the matter appearing under the heading “Mints and Assay Offices” of the Act of March 4, 1911 (36 Stat. 1292; U. S. C., title 31, sec. 583 (4)), as reads: ", and the Secretary of the Treasury shall, for the fiscal year nineteen hundred and thirteen, and annually thereafter, submit to Congress, in the regular book of estimates, detailed estimates for the expenses of this Service”.

(6) So much of the matter appearing under the heading "Treasury Department” in the Act of August 26, 1912 (37 Stat. 596; U. S. C., title 31, sec. 583 (5)), as reads: Provided further, That estimates hereunder shall be submitted in detail for the fiscal year 1914, and annually thereafter".

(7) The last sentence of the paragraph under the heading "Federal Farm Loan Board” of the Act of September 8, 1916 (U. S. C., title 31, sec. 583 (7)), appearing on page 803 of volume 39 the Statutes at Large; and the third and last paragraph under the heading "Federal Farm Loan Bureau” of the Act of March 3, 1917 (U. S. C., title 31, sec. 583 (7)), appearing on page 1084 of volume 39 of the Statutes at Large.

(8) The last sentence on page 48 of volume 30 of the Statutes at Large, in the Act of June 4, 1897 (U. S. C., title 31, sec. 583 (8)).

(9) The first sentence of section 6 of the Act of March 3, 1919 (40 Stat. 1309; U. S. C., title 31, sec. 583 (10)).

(10) The last proviso under the heading "Office of the Chief Signal Officer” of the Act of March 2, 1907 (34 Stat. 1159; U. S. C., title 31, sec. 583 (11)).

(11) The sixth full paragraph appearing on page 648 of volume 29 of the Statutes at Large in the Act of March 3, 1897 (U. S. C., title 31, sec. 583 (13)).

(12) So much of the matter following the heading “Bureau of Mines” in the Act of March 3, 1915 (38 Stat. 858; U. S. C., title 31, sec. 583 (14)) as reads:

estimates shall be submitted specifically for all personal services required permanently and entirely in the Bureau of Mines at Washington, District of Columbia, and previously paid from lump-sum or general appropriations;"'.

(13) The proviso at the end of the fourth paragraph on page 312 of volume 37 of the Statutes at Large, in the Act of August 17, 1912 (U. S. C., title 31, sec. 583 (15)).

(14) The third paragraph appearing on page 1082 of volume 32 of the Statutes at Large, in the Act of March 3, 1903 (U. S. C., title 31, sec. 583 (16)).

(15) So much of section 12 of the Act of June 26, 1906 (34 Stat. 480; U. S. C., title 31, sec. 583 (18)), as reads: “and he shall annually submit to Congress estimates to cover the cost of the establishment and maintenance of fish hatcheries

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