Type youres in the Executive Dejatments TO IMPROVE BUDGETING, ACCOUNTING, AND AUDITING METHODS OF THE FEDERAL GOVERNMENT
COMMITTEE ON EXPENDITURES IN THE
EXECUTIVE DEPARTMENTS
UNITED STATES SENATE
EIGHTY-FIRST CONGRESS
SECOND SESSION
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
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.--
Excerpt from Senate Report No. 1158, Progress on Hoover Commission
Recommendations, containing a brief analysis of S. 2054, and agency
comments.
Summary of amendments of August 1, 1949, proposed by Senator
McCarthy to S. 2054, indicating changes made in the original bill.
S. 2054, committee print, dated February 23, 1950, showing differences
between S. 2054 as introduced,and the amendments of August 1, 1949,
proposed by Senator McCarthy-
Letter, dated October 11, 1949, from Mr. F. J. Lawton, Assistant Director,
Bureau of the Budget, containing views of that Bureau relative to
S. 2054__
Letter, dated September 23, 1949, from Hon. Lindsay C. Warren, Comp-
troller General of the United States, to the chairman, Senate Committee
on Expenditures in the Executive Departments, containing views on
S. 2054_.
Reservations of Commissioners John L. McClellan and Carter Manasco to Hoover Commission Report No. 7 on Budgeting and Accounting (minority report) -
Letter, dated March 23, 1950, from Secretary of Defense Louis Johnson
to Hon. John L. McClellan, with enclosure of memorandum regarding
effect upon the Department of Defense of repeal of 86 laws in section 40
of S. 2054, and effect of enactment of section 30 regarding transfers and
adjustments between appropriations.
Letter, dated October 4, 1949, from Hon. E. H. Foley, Jr., Acting Secretary
of the Treasury, to Hon. John L. McClellan, containing views of Treas-
ury Department on S. 2054..
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 Hón. 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, 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:
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.)
"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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