Huitt, Ralph K., "Congressional Organization and Operations in the Field of Money and Credit," in Fiscal and Debt Management Problems (Englewood Cliffs, N.J.: Prentice-Hall, 1963), pp. 399495. Evaluates, on pages 440-446, such budget reforms as the legislative budget procedure of the 1946 Legislative Reorganization Act and the 1950 experiment with an omnibus appropriation bill. HJ257.C59 Ingram, Tim, "The Billions in the White House Basement," Washington Monthly, pp. 36-49 (January 1972). Current examples of executive spending discretion in the form of transfer authority, disposal of "excess stocks," secret funds, carryover balances, reprogramming, and impoundment. McClory, Robert, "Reforming the Budgetary and Fiscal Machinery McGraw of Congress," in We Propose: A Modern Congress (New York: Pujol, Maurice P., "Congressional Control of Expenditures, 13 Federal Accountant 39 (September 1963). Proposes that all actions that result in expenditure, such as contract authorizations and authorizations to spend from public debt receipts, be centralized in the Appropriations Committees. Saloma, John S., III, The Responsible Use of Power: A Critical Analysis of the Congressional Budget Process (Washington, D.C.: American Enterprise Institute, 1964). Major attempts to reform the congressional budget system and a strategy for fiscal reform. HJ2013.45S2 Fax Foundation, Controlling Federal Expenditures, Project Note No. 51 (December 1963). A general study on the appropriations process, including such budget reforms as the legislative budget, omnibus appropriation bill, and item veto. HJ7537.T315 ----, Congressional Control of Federal Expenditures (October 1965). General discussion of uncontrollable expenditures, carryover balances, congressional organization, and committee staffing. HJ2013.U5T3 1 U.S. Congress, Organization of Congress, S. Rept. No. 1414, 89th Cong., 2d Sess. (July 28, 1966). Pages 25-36 contain 12 recommendations for improved fiscal controls in the areas of budget information, the appropriation process, GAO reports, and legislative Committees. U.S. Congress, Financial Management in the Federal Government, Wildavsky, Aaron, "Toward a Radical Incrementalism: A Proposal to Aid III. PREPARATION OF A LEGISLATIVE BUDGET. Section 138 of the Legislative Reorganization Act of 1946 created a joint committee of the tax and appropriation committees. The Joint committee recommended ceilings on appropriations and expenditures, to be adopted by Congress in the form of a concurrent resolution. Fielder, Clinton, "Reform of the Congressional Legislative Budget," Fisher, Louis, "Proposal for a Legislative Budget," Library of Congress HJ2005 U.S. Leiserson, Avery, "Coordination of Federal Budgetary and Appropriations U.S. Congress, Report of the Joint Committee on the Legislative Budget, H. Rept. 35, 80th Cong., 1st Sess. (February 15, 1947). Proceedings of the Joint Committee on the Legislative Budget, 80th Cong., 2d Sess. (January 22 and February 6, 1948). Joint Legislative Budget Committee, Hearing before the Senate Wheildon, L. B., "Legislative Budget-Making," Editorial Research Reports, 1948, Vol. I, pp. 3-18. IV. SPENDING CEILINGS. Limitations established by Congress acting as a whole, without the assistance of a joint budget committee. American Enterprise Institute, Programs Subject to Spending Reduction Under the Revenue and Expenditure Control Bill, 90th Cong., 2d Sess., Analysis No. 8 (June 17, 1968). KF6225.Z9A4 • Expenditure. Controls: Experience and Prospects, 91st Cong., Congressional Digest, Proposals to Impose a Ceiling on Federal Spending (Washington, D.C.: December 1972). Coudert, Frederick R., "A Pattern for Fiscal 1953: Expenditure Limitation Would Help Curb Deficits and Debt, Tax Review, Vol. XIII, No. 4, pp. 15-18 (April 1952). Deans, Ralph C., "Limits on Federal Spending," Editorial Research Reports, 1972, Vol. II, pp. 891-908. Democratic Study Group, "The Nixon-Mills Spending Ceiling," Fact Sheet 92-32 (Oct. 7, 1972). Fisher, Louis, President and Congress: Power and Policy (New York: The Ray, John H., $65 Billion Budget Ceiling Gains Support," Tax Review. Tax Foundation, Congressional Expenditure Limitations: An Evaluation, KF6225.29T3 U.S. Congress, Limitation of Federal Expenditures, Hearing before the V. JOINT COMMITTEE ON THE BUDGET. Composed of senior members of the Appropriations Committees, this would serve essentially as their staff agency. joint committee would not attempt to set spending ceilings. McClellan, John L., "A New Watchdog Agency for Congress," Tax Review, Vol. XVIII, No. 12, pp. 55-58 (Dec. 1957). U.S. Congress, To Create a Joint Committee on the Budget, Hearings before the Senate Committee on Expenditures in the Executive Departments, 82d Cong., 1st Sess. (May 15, 16, and 17, 1951). To Create a Joint Committee on the Budget, Hearings before the House Committee on Rules, 82d Cong., 2d Sess. (May 22, 26, 27, June 11, 12, 17, 1952). U.S. Congress, To Create a Joint Committee on the Budget, Hearing Create a Joint Committee on the Budget, Hearings before the Wallace, Robert Ash, "Congressional Control of the Budget," 3 VI. OMNIBUS APPROPRIATION BILL. single bill; tried in 1950. Passing all general appropriations in a Cannon, Clarence, "A Unique Opportunity: Improved Fiscal Control Through Omnibus Appropriation Bill," Tax Review, Vol. XI, No. 2, "The Arsenal Against Inflation: Use of Consolidated Appropriation Measure. Best Weapon, Must Be Continued," Tax Review, Vol. XI, No. 12, pp. 45-48 (Dec. 1950). Miller, Herbert J., "New Federal Fiscal Control Procedures on Trial," Nelson, Dalmas H., "The Omnibus Appropriations Act of 1950," 15 Journal of Phillips, John, "The Hadacol of the Budget Makers," 4 National Tax U.S. Congress, To Include All General Appropriation Bills in One Consolidated Consolidation of General Appropriation Bills, Hearings before the Senate Committee on Rules and Administration, 81st Cong., 1st Sess. (May 23 and 26, 1949). Consolidated Appropriation Bill, Hearings before the Senate Committee on Rules and Administration, 82d Cong., 1st Sess. (July 11 and September 5, 1951). Consolidated General Appropriation Act, Hearings before the Senate Committee on Rules and Administration, 83d Cong., 1st Sess. (February 25 April 22, and May 19, 1953). Wallace, Robert Ash, "Congressional Control of the Budget," 3 Midwest VII. AMENDATORY APPROPRIATION BILL. Similar to an omnibus appropriation in that individual appropriation bills, after signature by the Speaker and the President of the Senate, would be held in Congress until the last appropriation bill had passed both houses. After tabulating all appropriations and comparing them to anticipated revenues, an amendatory appropriation bill would be prepared by the House Appropriations Committee and acted upon by each house. This bill would specify the dedications, if any, to be made from appropriations in the original bills. U.S. Congress, Administration Plan to Improve Congressional Control of the Budget, Hearings before the House Committee on Appropriations, 85th Cong., 1st Sess. (July 13 and August 2, 1955). VIII. Administration Plan to Improve Congressional Control of the ACCRUED EXPENDITURE BASIS. Instead of appropriating in the form of obligational authority, with funds spent over a period of years, appropriations would be determined on an annual accrued expenditure basis. That term represents the expenditures for good and services to be received in a fiscal year. The objective of this reform was to reduce carryover balances and give Congress greater control over annual expenditures. Brundage, Percival F., "Improving Federal Budget Procedures," 8 Federal Accountant 3 (September 1958). In a brief discussion of budget reforms, this article concentrates primarily on the idea of appropriating in terms of annual accrued expenditures. Commission on Organization of the Executive Branch of the Government [Hoover Commission], Task Force Report on Budget and Accounting (June 1955), pp. 33-40. Budget and Accounting: A Report to the Congress (June 1955), Kelly, James F., "Accrual Accounting and Cost Budgeting: A Critical Loeffler, Herman C., "Alice in Budget-Land," 4 National Tax Journal U.S. Congress, Administration Plan to Improve Congressional Control of the Budget, H. Rept. No. 216, 85th Cong., 1st Sess. (March 21, 1957). Improving Federal Budgeting and Appropriations, Hearings before the House Committee on Government Operations, 85th Cong., 1st Sess. (March 26, 27, April 3, 4, 5, and 10, 1957). |