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Recommendations...
Introduction.....
Definition and purpose of the budget....
PART I. Historical and descriptive......
I. Persons required by law to prepare and submit estimates ...
Legal provisions pertaining to estimates for expenditures
Legal provisions pertaining to estimates of revenue.......
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II. Consideration of the estimates by the executive branch before sub-
mission to the Congress....
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III. The form and content of estimates submitted
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IV. Collateral information made available to the Congress pertaining to
revenues and expenditures....
Annual report of the Secretary of the Treasury
Combined statement of receipts and disbursements..
Statement of balances, appropriations, and disbursements.
Expenditure statements of departments, etc.....
Departmental accounts....
43
V. Consideration of estimates by the legislative branch...........
47
VI. The form of appropriation acts and the general conditions attached
to money grants...
The form of regular acts of appropriation....
59
What action by the Congress is necessary to the appropriation
of public money.
VII. Conditions attached to money grants by general law.
Conditions relating to authorities to act..
Conditions relating to time and availability...
VIII. Discretion given to administrative officers in acts of appropriation.
Methods of locating responsibility for economy and efficiency
in expenditures..
Classification from the viewpoint of the method of determining
the amount of each grant....
79
Classification from the viewpoint of the period during which
grants are made available....
Classification of appropriations from the point of view of the
manner of their use
X. The policy of Congress with respect to administrative officers.....
Character of discretion granted to officers in bills reported by
the Committee on Appropriations...
Character of discretion permitted to officers by the Committee
on Agriculture....
PART I. Historical and descriptive-Continued.
Page.
X. The policy of Congress with respect to administrative officers-
Continued.
Character of discretion permitted by Committee on Rivers and
Harbors...
102
Character of discretion permitted by Committee on Foreign
Affairs....
Character of discretion permitted by Committee on Military
Affairs
103
Character of discretion permitted by Committee on Naval
Affairs......
Character of discretion permitted by Committee on the Post
Office and Post Roads
104
Character of discretion permitted by Committee on Indian
105
Appropriations by Committee on Claims.
Reasons for limitations on appropriations..
General conclusions...
XI. Organic law included in acts of appropriation
XII. Consideration and enactment of revenue measures and authori-
zations to borrow money-- -
PART II. Discussion of constructive recommendations of the commission...
XIII. The constitutional aspect of a national budget..
English and French precedents....
Statement of principles in American constitutions
The Government as trustee.....
Methods adopted to make governmental agents responsive
and responsible..
The theory of "checks and balances"
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The officer as agent, the Government as principal.....
135
The budget the most effective instrument for enforcing con-
stitutional rights....
136
XIV. The practical aspects of a national budget.
137
The budget as a basis for intelligent legislative action...
The budget as an administrative program...
138
An act of appropriation considered as a mandate to be ex-
ecuted....
What a budget should contain.........
142
XV. Reasons urged for submission of annual budget, with special mes-
sage by the President....................
143
XVI. Suggested forms for summary financial statements to be submitted
XVII. Facts needed for the consideration of the economy and efficiency
with which the public business is transacted..
164
Budget statement No. 5......
165
Economy and efficiency in service rendered..
The use which may be made of summaries of expenditures by
objects...
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