Evening star., 1919-08-24
OUTLINE OF ABUDGET
SYSTEM FOR THE j. S.
Continued from Third Pageo

W.
executive alone can never De made
completely responsible for the hnan-
cial policy, since under the Constltu-
tion Congress itself is clearly put IN
control. Therefore. in questions OF
this kind. outside Of the regular opera
.ions of the government. Congress
would ipso facto remain free to ini-
tiate legislation causing the payment
of funds out of the public Treasury
to meet certain needs which arse
from time to time and for which no
estimates have been turned in by the
executive. However, even under
these circumstances. Congress could
Indicate the work to done anu
a lump sum appropriated, but leave II
to the budget bureau to work out the
actual estimates for the expenditure
of the money. so that, after All. II ~ !!
should be a continuing expenditure, !!
would find its place in the annual
budget of the President.
Need Only Change Rules.
A budget system such as is in
vogue in countries having the par
liamentary system of government:
where the legislature divests itself OF
financial initiative and expenditures
can only be made out of the puolc
funds upon the recommendation OF
the budget authority. could not be
established in this country without
a constitutional amendment, but the
changes as outlined above for Con-
gress may be put into enect oy SIM
ply changing few rules of the House
and of the Senate. a real executive
budget can only be had where the
cabinet officers are members OF the
legislature also and are actually re.
sponsible to it for the CONDUIT OF
their departments. Under our Con-
stffution no member of Congress can
hold civil office in the government.
1t would. however. be highly desira-
bic to have our department heads
present in Congress during debate
on the budget to plain and derend
its provisions. This can be done DIV
a simple change in the rules of both
houses
budget for the United States is the
creation of a real control by Congress
over the expenditure of the money
by the executive after it has been
granted to him by law. Under our
tenn of audit. We have six so-cailed
auditors. but they are not auditors
in the proper sense of the term. They
are appointed by the executive and
are removable by him. from ONCE ana
feel more or less under mis- control
The same is true .of the controller
of the Treasury. whose function is to
interpret the will of Congress IN
financial legislation to the executive:
Now a true audit is the scrutiny OF
the accounts by some official from
the outside representing an agency
not under the control of the person
whose accounts he examines. our SIX
auditors are really departmental eA-
aminers and are not much more tnan
head bookkeepers. Under a proper
budget system there should oe an
auditor general of the United States
Tolr q
duties of the controller of the Treas
ury, as well as the power of audit
The Office of the controller OF the
Treasury and those of the six audi
tors should be abolished and the
audit forces consolidated under the
auditor general.
Should Report to Congress.
The auditor general should be ap-
pointed by and shouid oe responsipie
to and should report to Congress In
other words. after the budget has
been ratified by Congress and the
money placed at the disposal OF the
various disbursing officers. the AUDITOR
general. with sufnciene numDer o.
gress in all Of these Offices. watch
ing over the spending OF the money
which ha been raised from the people
by taxation for the support OF the
government. This system IS wen
known in other countries and has
been most successful in operation
This would give to Congress. as rep
resentatives of the people direct con.
troll over the financial operations OF
the executive, but in a way not 70
interfere with the responsioiiity OF
the executive in his administrative
function.
AS a part of this system OF control
Congress should create committee
ON accounts, which should receive the
reports of the auditor general ana un-
der whose instructions the AUDITOR
general would operate.
This. IN brief, is an outline of the
sort Of budget system that could be
a adopted in this country. It embraces
the three great principles of financial
First. the preparation OF
the estimates by a budget bureau.
which actual administrative
control over finance could be made
real and effective. Second. the con-
alteration by Congress of the esti-
mates under the jurisdiction OF sim
gle budget committee. and the pas
sage by Congress OF a budget Dill COW
ering the entire financial program OF
the year Third, the control and audit
by Congress of the executive accounts
through the auditor general.
Advantages Of q Budget.
There is no question but that econo-
my would be effected by such sys-
tenn. 1t would result in the reduction
of taxation. 1t would also result in a
more efficient government administra-
tion by the elimination of duplication.
waste and extravagance. 1t would
give to the people clear conception
of the financial operations of their
own government. The budget would
be an instrument OF information. 1t
would save the time of Congress. since
the House and the Senate would not
have to consider the thousands of de-
tail items with which their time 1 is
now consumed. 1t could be disp. sed
of by Congress within a very short
period. say thirty days in each year,
to devote their time to great questions
of financial policy and statesmanship.
In this vast and growing country.
with almost unlimited possibilities of
development and capable of support
ing a population many times the size
ing to arise great questions of state.
questions which will challenge the
highest ability of members of Con-
gress, and surely in such a time to
have Congress using a large portion
of it's time in consideration of the de-
tail items of appropriation bills Is in
itself one of the strongest arguments
for a budget system. Congress can
not afford in these times to involve it,
self with small questions of govern
mental administration. 1t must be
willing to leave to the executive such
this service. the amount of furniture
for that and the like. This is true,
because 1t will soon be physically i'm
possible for Congress to do this and
at the same time meet the larger
questions of governmental policy. It
a tn ad mil svf =