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44. Ex 7/14: B 85/2

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

APR 25 1950 HEARINGS

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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

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JOHN L. MCCLELLAN, Arkansas, Chairman JAMES 0. EASTLAND, Mississippi

JOSEPH R. MCCARTHY, Wisconsin CLYDE R. HOEY, North Carolina

IRVING M. IVES, New York HERBERT R. O'CONOR, Maryland

KARL E. MUNDT, South Dakota. HUBERT H. HUMPHREY, Minnesota

MARGARET CHASE SMITH, Maine EDWARD L. LEAHY, Rhode Island

ANDREW F. SCHOEPPEL, Kansas. WILLIAM BENTON, Connecticut

ARTHUR H. VANDENBERG, Michigan WALTER L. REYNOLDS, Chief Clerk

CONTENTS

Statement of-

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

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

205-215

Gary, T. Jack, Jr., certified public accountant, State of Virginia --- 153–168

Hoover, Hon. Herbert, former President of the United States, Chair-

man, Commission on Organization of the Executive Branch of the

Government.-

217-232

Johnson, Louis, Secretary of Defense.

69–78
Langhoff, Peter, vice president and director of research, Young &
Rubicam, Inc., New York, N. Y.

139-141
Lawton, Frederick J., Assistant Director, Bureau of the Budget- 29–47
McCarthy, Hon. Joseph R., United States Senator, Wisconsin.. 24-29
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
Stewart, J. Harold, president, American Institute of Accountants.--- 125
Warren, Lindsay C., Comptroller General of the United States.----- 47-64,

232-242

Weitzel, Frank H., assistant to the Comptroller General of the United

States, General Accounting Office-

181-205

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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.

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, Sepate 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 Depart ments. (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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