CHAPTER XVIII RECOMMENDATIONS OF THE TAFT COMMISSION Specific Recommendations of Commission In the report of the commission on economy and efficiency sent to Congress June 27, 1912, by the President with his approval the commission said: "The development of a budget necessarily carries with it means for developing a definite administrative program; and means for presenting and defending it before the legislative branch of the Government and the country." The recommendations of the commission were these: 1. That the President, as the constitutional head of the executive branch of the government, shall each year submit to the Congress, not later than the first Monday after the beginning of the regular session, a budget.1 2. That the budget so submitted shall contain: 2 (a) A budgetary message setting forth in brief the significance of the proposals to which attention is invited. (b) A summary financial statement setting forth in concise form: (1) the financial condition (a statement of resources and liabilities.) (2) the condition of appropriations. 1 The Need for a National Budget-House Document 854, Sixtysecond Congress, Second session. 2 Ibid., pp. 3 and 4. 333 (3) revenues and expenditures for the last completed fiscal year, and (4) the effect of past financial policy as well as of budget proposals on the general-fund surplus. (c) A summary of expenditures classified by ob- (d) Summaries of estimates setting forth: (2) estimated expenditures (by depart- years. (e) A summary of changes in law setting forth what legislation it is thought should be enacted in order to enable the administration to transact business with greater economy and efficiency, i.e. changes of organic law which, if enacted, would affect appropriations as well as the character of work to be done. 3. That the Secretary of the Treasury be required to to submit to the Congress the following reports supporting the general summaries and executive conclusions or recommendations contained in the budget as follows: (a) A book of estimates containing the support- partments and establishments for the last five years, with such explanatory matter as is necessary to give information with respect to increases and decreases in revenues and expenditures or other relations to which it is thought the attention of the executive and legislative branches is to be given. 4. That the head of each department and independent establishment should be required to submit to the secretary of the treasury and to Congress annual reports which, among other things, would contain detailed accounts of expenditures so classified as to show amounts expended by appropriations, as well as by classes of work, together with the amounts of increases or decreases in stores, equipment, property, etc., including lands, buildings, and other improvements as well as such other data or operative statistics and comment in relation thereto as may be necessary to show results obtained and the economy and efficiency of doing government work, as well as of contracting and purchasing. 5. That the President and heads of departments issue orders which will require such accounts to be kept, such reports to be made, and such estimates to be prepared as will enable them to obtain the information needed to consider the different conditions, relations, and results above enumerated before the estimates are submitted; that the President recommend to the Congress the enactment of such laws as will enable the administration to comply with the requirements of Congress. 6. That the President recommend for the consideration of the Congress such changes in the form of appropriation bills as will enable the Government to avail itself of the benefits of the exercise of discretion on the part of the executive in the transaction of current business in order that the Government may do work and accomplish results with economy and efficiency and as will definitely fix responsibility for failure to exercise such discretion. Discussing the "reasons urged for the submission of an annual budget with special message by the President," the commission said: 1 66 The adoption of the recommendations . . . would have for its effect to make him [the President] responsible for knowing what the estimates contained before submission; to make him aware of financial conditions; to bring before him for consideration the changes desired. The recommendation that the secretary of the treasury shall prepare the book of estimates containing the detail items in support of the summaries contained in the budget would have for its effect to make the secretary of the treasury not only the official editor of estimates prepared in departments (which he now is) and the ministerial agent for their transmission to the Congress, but also an effective assistant to the President in bringing together the data and in presenting them in such form that their significance can be readily understood and considered, thereby enabling the President and his cabinet to act intelligently. To this end there would be worked out as a result of conference, and stated in summary form, a definite administrative program to be presented by the President as the head of the administration in the consideration of which each member of the cabinet would arrange the details of his estimates in such manner as to support this program. "In other words, it is assumed that the President as the 1 Ibid., p. 144. |