The Washington times., 1937-01-12
COMPTROLLER
OFFICE END
IS URGED


eral to Auditor General, and to
cut down the power and independ-
ent character of the present Gen
eral Accounting Office, is accom-
panied in the report of the Com
mittee on Administrative Manage
ment with an almost violent at
tack on the office as administered
by former Comptroller General
McCarl.
The proposed auditing would be
widespread, but it would be an
audit of all Government accounts
and expenditures after the pay
mentS had been made, with no
power to determine the legality
OF the transactions before they
had occurred.
Thus the present dreaded veto
power welded by the Comptroller
Generals office-with no recourse
would be abolished if Congress
repeals the present law and con-
forms to the Presidents recon-
mendations. The proposed Audi
tor General would be organized
under the Treasury, but would be
an aid to Congress and would re-
port to him any exceptional mat
ters that he believed Congress
should know about.
Treasury Decision
However, the questions which
for IA years the first Comptroller
General, John McCarl, settled,
would now be turned over to the
Secretary of the Treasury. The
Attorney General would be en-
powered to settle any question of
jurisdiction that might arise
among department heads over ac-
counts. This is provided for ito
avoid conflict and disputes which
have marred the relationship be-
tween the Comptroller General and
the departments in the past"
Old-fashioned methods of &C
counting, the report complains,
mar the efficacy of the inforrna-
tion attempted to be reported. (.
although the budget and account
ing act of 1921" says the commit
tee, had as one of it's main OBJ
jectS the improvement of the Gov
ernment's accounting system, very
little OF real and lasting value has
as yet resulted. Fifteen years
have since elapsed and still no
comprehensive and adequate sys.
tenn of general accounts has been
developed in the Comptroller
Generals office"
New System Urged
To offset this, the 9ecommenda,
tion is made:
"The time is ripe for a re.
turn to the basic notion that
served as a groundwork for the
original accounting system of
the Government There
should now be installed in the
Treasury Department a mod.
ern system Of general account
ing and reporting that would
produce accurate information
quickly and easily :. a com.
plete revamping which would.
enable the Treasury to secure
reliable information at a mo-
ment'S notice. There is
abundant evidence that these
accounting improvements are
greatly needed"
These criticisms on the Comp
troller Generals office and the
accounting system generally fol
low recent loud, outspoken criti-
clsms of the office by members
OF the present Administration
The committee report to the
PRESIDENT declared that the Comp
troller Generals practice of in
terpreting his own jurisdiction,
and dIsregarding the Attorney
General "iS clearly contrary to
our political institutions and con.
stltutional theory"
Conflicts Cited
Acts Of Congress, the report
points out, have given the same
authority to the Attorney Gen
eral and the Comptroller General
In interpreting the meaning of con-
gresSional acts, a conflict which
the report states has led almost
to the point of administrative pa.
ralySiS."
The report charges:
Speed, decision, vigOr and
common sense in the conduct
Of national affairs have been
subordinated to technical rul.
1ngS on doubtful questions"
The only nearly personal ref
erence to former Comptroller Gen
eral McCarl was this one:
"The first Comptroller General
OF the United States consistently
refused to submit any disputed
question to the Attorney Gen.
eral or to modify any of his rul-
lngS In cOnfOrmance with the
opinions Of the Attorney Gen
eral. 1t is significant that the
Attorney General has been sus.
tanned repeatedly when the is
sues were taken to the courts"
70 conduct research in these fields:
IN 9HYniVNicfnS,