Evening star. [volume] (Washington, D.C.) 1854-1972, 1927-06-26
Is REFORMS SUGGESTED
FOR ACCOUNTING OFFICE
Greater Recognition and Cooperation
By Other Government Agencies
Head Institutes Proposals.
BY WILL P. KENNEDY.
NrFTEEN specific recommenda.

- tions for improving and sta
bilizing the extremely important
i work Of the General Account
ing Office, which is one of the
largest and most responsible agencies
Of tiie Federal Government and a CO.
ordinate branch of the National
Budget System, are made by the In,
stitute for Government Research in
areport on it's extensive study of the
entire budget system which has been
laid before the responsible administra.
tive officers and will be submitted to
Congress.
While most of the changes advo.
Gated are of an administrative nature
and the institute believes should be
initiated by the General Accounting
ONCE, working in closest cooperation
with the Secretary of the Treasury,
the Director of the Bureau of the
Budget and the chairmen of commit
tees on appropriations in the House
and Senate, legislation is required for
many Of the proposed changes, in.
GLIDING one already contemplated by
the House committee on rules for
@boliShing the various committees on
public expenditure and creating in
their place a single committee on Ulb-
lie accounts.
The Institute of Government Re-
6each is an association of citizens
Of which Robert S. Bookings is
chairman; Frederic A. Delano. treas.
urer, and DR.. William F. Willoughby,
executive director-for cooperating
with public officials in the scientific
study Of government with view to
promoting efficiency and economy in
its operations and advancing the sci.
ence. Of administration. The accom-.
plishnent of specific reforms the in
stitute recognizes to be the task of
those who are charged with the re-
sponsibility of legislation and admin
istration, but it seeks to assist by
SPECIFIC study and research in laying
q solid foundation Of information and
experience upon which such reforms
may be successfully built.
Provisions of 1921 Act.
The budget and accounting act of
1921 contained two distinct parts, the
one providing for establishment OF a
budget system for the National Gov
eminent and the other for an indie
pendent General Accounting Office,
presided over by a Controller General,
which in addition to taking over the
duties then being performed by the
Controller of the Treasury and the
six auditors for the departments, had
imposed upon it other exceedingly i'm.
portant functions.
Though these two parts are so dis.
tinct that they could have been made
the subject matter of separate bills,
without making a change in their
wording, they had the common pur.
pose of Strengthening and making
more effective general or overhead
control of the administration of the
financial affairs of the National Gov.
eminent.
Part /. having to do with the es-
adjustment of a budget system,
izing in the hands of the President
responsibility for the determination of
the requests that should be made
upon Congress for the grant of funds
and by giving him the special agency,
IN the Bureau of the Budget, through
which he might meet this responsi.
bility. Recommendation for strength.
ening the budget system as a result
OF survey by the Institute for Gov.
eminent Research were outlined in a
series OK articles in The Star several
months ago.
Part 2 of the act of 1921, having
to do with the establishment of the
General Accounting ONCE, sought to
strengthen the hands of Congress in
performing its duties as a board of
directors. by giving to it an agency
which should be independent of the
executive departments and directly re.
sponsible to it. through which it could
assure itself that it's orders as con-
tanned in general statutes and appro.
priation acts were being rigidly COM
piled with. These two agencies, the
Bureau of the Budget and the Gen.
eral Accounting Office, thus consti-
tute two great organs for financial
control. the one serving as an agency
for. executive control and the other as
an agency for legislative control.
Responsibilities Great.
From the standpoint or size and ex.
pense alone the General Accounting
ONCE ranks with the big establish.
nents Of Government. Its personnel
numbers nearly 1000 and the current
appropriation for its support is more
than $3,700,000. In insuring honesty
and faithfulness in the conduct OF
pubic affairs it's importance is
eQualed by no other institution, the
report of the Institute for Govern.
ment Research concludes.
Respecting the character of the re.
probabilities resting upon this office.
It, is pertinent to quote from the Con.
troller General:
The question whether any particu.
lar expenditure or collection is in &C.
cordance with law is the principal
function TO the General Accounting
once. The determination of this cues.
ton in any particular instance fire.
quently involves consideration not
only of the appropriation act, or reve.
nue. act, but q mass of statutes ex.
tending back. in many instances, to
me beginning of the Government un-
der the Constitution, and not infre.
quently to the Constitution itself; the
decisions OF the courts constituting
said statutes; the decisions of the
FORMER accounting officers of the
United states; the hearings, reports,
bills and debates in Congress. and ad.
ministrative regulations and practices.
ALSO there are usually involved ques-
tons OF fact to be investigated and
additional matter pertaining thereto
procured as to the expenditure or col.
lection"
The General Accounting Office,
though inheriting many duties Of
prior existing agencies, is, with its
enlarged powers and duties, a com.
paratively new institution. It has
not as yet fully found itself, the re.
port says. and certainly its status,
functions and problems are not fully
appreciated, even by other Govern
ment agencies. To this, in large part.
is due the friction that has devel.
oped between it and the operating
services.
Institutes Suggestions.
The steps which the Institute for
Government Research advises should
be taken to put this agency on
satisfactory basis are:
I'D. Status and General Function of
the General Accounting Ofice.-A
fuller recognition on the part of ad.
nlinistrative officers, not only of the
special status Of this institution. but
also OF its desirability from the stand.
point Of the general interests Of the
Government. With such recogni-