Evening star., 1923-05-27
ny WILL p. KENNEDY.


~, bers of the money raising and
money appropriating commit
tees as we'll as those who have made
r. special study of the government
reforms, are limbering their guns for
an attack on the Office Of the con-
troller general, contending that he
has failed to carry out the wishes
of Congress in establishing this office.
They emphasize that one of the
principal functions of this officer is
to make recommendations for i'm
provements in the auditing and ac-
counting systems, where improve
ments are greatly needed, according
to the public testimony of Brig. Gen.
Charles c.. Dawes, the first director
of the bureau of the budget, and Brig.
Gen. H NJ. Lord, the present director.
J. r. McCarl, the first controller
general of the United States, un-
mindful of this political storm that
is gathering is now preparing for
submission to the incoming Congress
in his annual report recommendations
for Improvement of the auditing and
accounting systems, based upon
comprehensive investigation, as the
organic act establishing the budget
general. Mr.. McCarl says that he ex-
poets to complete his investigation
by the end of the fiscal year so that
he will have several months after
July In which to prepare his recon-
mcndations for Congress.
Act is DoubIc-BarreIed.
1t has not been generally recog-
nized that the budget act of 1921 is
really double -barreled. 1t provides
for the budget system and also pro-
videS for an independent office, named
the general accounting office. admin
istered by the controller general. To
this officer are entrusted number
Of different functions.
First, he controls the Treasury re-
Ceipts and payments, every cent that
goes into the Treasury is covered
by his receipt, known as a warrant,
and every cent that is paid out of
the Treasury also must have his o. X.
That is what gives him the name
controller general.
Thus Congress retains to itself con-
troll of the Treasury of the United
States. 1t puts its own officer in
charge and says to him: You keep
account of every cent that issues
fundamental purpose in establishing
the office.
Second, he is chief accounting Off
Ger of the government; that is, he has
been given full power to prescribe
the system of reporting and account
ing for the government. so that If we
do not have proper accounting Sys-
tenn the blame rests primarily on him.
the one who has this duty prescribed
Third, he is auditor general: that is,
it is his duty to audit all financial
transactions. He is to audit all re-
ceipts and expenditures.
Checks Up on Officials.
To llustrate-Congress prescribes
that certain taxes and other incomes
shall be collected and entrusts that
duty to administrative officers. 1t
wants to know if these agents do
what they are told to do. Therefore.
Il says to its own direct agent-the
ceipts and see If all moneys that
ought to be collected are collected
and covered into the Treasury"
1t also says. I'VE voted some bill
lions Of dollars to. be expended by
administrative officers. We want You
to go over their records and audit all
expenditures and let US know whether
the administrative officers have COM
piled with the law in making these
expenditures. Furthermore, we want
you to see that they have not only
complied with the law, but have spent
these funds economically and with
good judgment"
1t will be seen tina. the controller
General is the one authority to whom
Congress looks for information re-
garding the manner in which it's
agents. the administrative officers.
are carrying out their duties: and in
order that he may report fearlessly
the budget and accounting act of 1921
made the office of controller general
Independent of the administration
nd t-n a
ing him long term of office (fifteen
year-overlapping four presidential
terms and eight Congresses) and then
providing that he can be removed
crly by joint resolution of Congress.
Function il Vital.
The opportunities of the controller
general to serve the United States
where it now most urgently needs
help are greater than those of any
other elected or appointed public
off1cer. not excluding the President
and his cabinet. A controller gen.
eral who lives up to his opportuni-
ties can do more to make the Presi-
dent efficient. to make the Presidents
budget director efficient, to make
Congress and its committees and our
voters efficient than any other single
officer
Congress had in mind making the
office Of the controller general one
of supreme importance. In the past
the auditing of accounts had been
moro or less formal procedure-the
auditors deeming it no part of their
fupction to criticize the administra-
tion or to point out wherein more
rcopomical use of funds might have
been made. The budget and account
ing act changes all that when it says.
sit is the duty Of the controller
general to investigate at the seat of
government or elsewhere all matters
relating to the receipt, disbursement
and applicat tion Of public funds and
to make recommendations to the
President when requested by him,
and to Congress concerning legisla-
tion necessary to facilitate the prompt
and accurate rendition and settlement