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44. Ex 7/14: B85/2

TO IMPROVE BUDGETING, ACCOUNTING, AND
AUDITING METHODS OF THE FEDERAL GOVERNMENT

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COMMITTEE ON EXPENDITURES IN THE

EXECUTIVE DEPARTMENTS

UNITED STATES SENATE

EIGHTY-FIRST CONGRESS

SECOND SESSION

ON

S. 2054 (and Amendments)

TO AUTHORIZE THE PRESIDENT TO DETERMINE
THE FORM OF THE NATIONAL BUDGET AND OF
DEPARTMENTAL ESTIMATES, TO MODERNIZE
AND SIMPLIFY GOVERNMENT ACCOUNTING AND
AUDITING METHODS AND PROCEDURES,
AND FOR OTHER PURPOSES

FEBRUARY 27, 28, MARCH 2, 3, 6, AND 7, 1950

Printed for the use of the

Committee on Expenditures in the Executive Departments

63233

UNITED STATES
GOVERNMENT PRINTING OFFICE

WASHINGTON: 1950

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CONTENTS

Frese, Walter, Chief, Accounting Systems Division, General Account-
ing Office.

Statement of—

Andrews, T. Coleman, T. Coleman Andrews & Co., certified public
accountants, Richmond, Va.-_-_

Page

103-125

Bartelt, Edward F., Fiscal Assistant Secretary of the Treasury.. 94-102
Egger, Dr. Rowland, director of the bureau of public administration,
University of Virginia, Charlottesville, Va__

141-153

205-215

Johnson, Louis, Secretary of Defense.

Langhoff, Peter, vice president and director of research, Young &
Rubicam, Inc., New York, N. Y.

Lawton, Frederick J., Assistant Director, Bureau of the Budget.
McCarthy, Hon. Joseph R., United States Senator, Wisconsin..
McCormick, Robert L. L., Research Director, Citizens Committee
for the Hoover Report_

169-181

McNeil, W. J., Assistant Secretary of Defense (Comptroller). 76, 78-94
Peloubet, Maurice, Pogson, Peloubet & Co., certified public account-
ants, New York, N. Y.

127-139
125

Stewart, J. Harold, president, American Institute of Accountants____
Warren, Lindsay C., Comptroller General of the United States___ 47-64,

232-242

69-78

139-141

29-47

24-29

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Excerpt from letter from Hon. John W. Snyder, Secretary of the Treasury,

dated August 2, 1949, to Hon. John L. McClellan, on Hoover Com-

mission's recommendations affecting the Treasury Department

Telegram from Mr. John W. Hanes, dated March 1, 1950, to Senator

John L. McClellan_

Letter, dated August 30, 1949, from Hon. W. Snyder, Secretary of the

Treasury, to Hon. Lindsay C. Warren, Comptroller General of the

United States, relative to new accounting system for the United States

Coast Guard....

Letter, dated September 29, 1949, from Hon. Lindsay C. Warren, Comp-

troller General fo the United States, to the Secretary of the Treasury,

in reply to above letter___

Letter, dated November 4, 1949, from Hon. E. H. Foley, Jr., Acting

Secretary of the Treasury, to Hon. Frank Pace, Jr., Director, Bureau

of the Budget, regarding proposed addition to appropriation language,

"Operating expenses, Coast Guard".

Introduction to Accounting Manual for the United States Coast Guard__

Letter, dated March 4, 1950, from Dr. Robert L. Johnson, Chairman of

the Citizens' Committee for the Hoover Report, to Mr. Robert L. L.

McCormick, Research Director, Citizens' Committee for the Hoover

Report, regarding views on S. 2054_.

Letter, dated March 16, 1950, from Mr. Robert L. L. McCormick, to

Hon. John L. McClellan, regarding authority of Comptroller General

(with enclosure of suggested amendments to S. 2054).

Memorandum prepared by staff of Senate Committee on Expenditures in

the Executive Departments regarding authority of the General Services

Administration regarding inventories___

Progress under the joint program to improve accounting in the Federal

Government..

Memorandum regarding working relationships between General Account-

ing Office and General Services Administration, dated January 17, 1950-

Statement by Mr. Walter Frese, General Accounting Office, regarding

objectives of joint program to improve accounting in the Federal

Government_.

Letter, dated September 2, 1949, from Mr. Paul M. Green, Controller of the

Economic Cooperation Administration, to Hon. Lindsay C. Warren,

regarding aid and assistance rendered in accounting problems by

General Accounting Office staff.

Letter, dated October 13, 1949, from Mr. Paul G. Hoffman, Administrator,

Economic Cooperation Administration, to Hon. Lindsay C. Warren,

praising efforts of joint accounting program.

Letter, dated February 24, 1950, from Mr. Eric L. Kohler, to Hon. Lindsay

C. Warren, opposing S. 2054

Letter from Mr. Thomas A. Morgan, Chairman, President's Advisory

Committee on Management Employment, to Hon. Lindsay C. Warren,

regarding joint accounting program.

Statement submitted by Mr. Frank L. Yates, Assistant Comptroller

General of the United States, regarding S. 2054

Letter, dated March 6, 1950, from Mr. Clarence R. Miles, manager, depart-

ment of governmental affairs, Chamber of Commerce of the United

States of America, to Hon. John L. McClellan, regarding S. 2054-

Letter, dated March 8, 1950, from Mr. Welles A. Gray, director, State

division, Pennsylvania Economy League, Inc., Harrisburg, Pa., regarding

S. 2054_

Budget and Accounting Act, 1921 (Public Law 13, 67th Cong.).

Copy of letter, dated March 27, 1950, from Mr. Leonard Spacek, Arthur

Anderson & Co., Chicago, Ill., to Hon. Lindsay C. Warren, Comptroller

General of the United States, opposing transfer of responsibility for

prescribing accounting systems and procedures from General Accounting

Office..

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TO IMPROVE BUDGETING, ACCOUNTING, AND AUDITING METHODS OF THE FEDERAL GOVERNMENT

MONDAY, FEBRUARY 27, 1950

UNITED STATES SENATE,

COMMITTEE ON EXPENDITURES IN
THE EXECUTIVE DEPARTMENTS,
Washington, D. C.

The committee met, pursuant to call, in room 357, Senate Office Building, Senator John L. McClellan, chairman of the committee, presiding.

Present: Senators McClellan (chairman), Hoey, O'Conor, Humphrey, Leahy, McCarthy, Mundt, and Schoeppel.

Also present: Walter L. Reynolds, chief clerk.

The CHAIRMAN. The committee will come to order.

This is a scheduled hearing on S. 2054, introduced by Senator McCarthy, of Wisconsin, a bill to improve the budgeting, accounting, and auditing methods of the Federal Government. This proposed legislation was introduced to carry out the recommendations made by the Hoover Commission with respect to these functions of government. I wish to insert at this point some excerpts from Senate Report No. 1158, dated October 12, 1949, entitled "Progress on Hoover Commission Recommendations," compiled by the staff of this committee. These excerpts set forth a brief analysis of S. 2054, and contain agency comments which were submitted in response to requests by the committee:

(This material follows:)

PENDING LEGISLATION

Pending legislation related to various aspects of this report is also discussed in Report No. 11, on the Treasury Department.

S. 2054 (H. R. 5178 and H. R. 5823), Budgeting and Accounting Procedures Act of 1949.-S. 2054 was drafted by counsel for the Commission with a view to implementing recommendations in Report No. 7 on Budgeting and Accounting. The proposal was introduced by Senator McCarthy in the Senate on June 13, 1949, and referred to the Committee on Expenditures in the Executive Departments. (Mr. Hoffman introduced companion bills H. R. 5178 on June 15, and H. R. 5823 on August 1, 1949.)

S. 2054 provides that

"The Budget shall be in a form prescribed by the President notwithstanding existing provisions of law. Directs the head of each department to prepare estimates each year and such supplemental and deficiency estimates as may be required, in forms prescribed by the President. Changes the name of the Bureau of the Budget to Office of the Budget and gives the Budget Director additional duties: (1) to improve statistical gathering methods, (2) to eliminate Governmental duplication in the gathering and dissemination of statistics, (3) to promote coordination among the field offices of the various executive agencies and to issue regulations enforcing same upon direction from the President. Transfers to the President the functions of the Budget Director with respect to personnel ceilings under the Pay Act of 1945.

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