« PreviousContinue »
which the appropriations concerned expire for obligation. The withdrawals described in subsection (b) (2) of this section shall be accounted for and reported as of the fiscal year in which this Act is approved.
SEC. 2. Each appropriation account established pursuant to this Act shall be accounted for as one fund and shall be available without fiscal year limitation for payment of obligations chargeable against any of the appropriations from which such account was derived. Subject to regulations to be prescribed by the Comptroller General of the United States, payment of such obligations may be made without prior action by the General Accounting Office, but nothing contained in this Act shall be construed to relieve the Comptroller General of the United States of his duty to render decisions upon requests made pursuant to law or to abridge the existing authority of the General Accounting Office to settle and adjust claims, demands, and accounts.
SEC. 3. (a) Appropriation accounts established pursuant to this Act shall be reviewed periodically, but at least once each fiscal year, by each agency concerned. If the undisbursed balance in any account exceeds the obligated balance pertaining thereto, the amount of the excess shall be withdrawn in the manner provided by section 1 (a) (2) of this Act; but if the obligated balance exceeds the undisbursed balance, the amount of the excess, not to exceed the remaining unobli. gated balances of the appropriations available for the same general purposes, may be restored to such account. A review shall be made as of the close of each fiscal year and the restorations or withdrawals required or authorized by this section accomplished not later than September 30 of the following fiscal year, but the transactions shall be accounted for and reported as of the close of the fiscal year to which such review pertains. A review made as of any other date for which restorations or withdrawals are accomplished after September 30 in any fiscal year shall be accounted for and reported as transactions of the fiscal year in which accomplished: Provided, That prior to any restoration under this subsection the head of the agency concerned shall make such report with respect thereto as the Director of the Bureau of the Budget may require.
(b) In connection with his audit responsibilities, the Comptroller General of the United States shall report to the head of the agency con- and Budget. cerned, to the Secretary of the Treasury, and to the Director of the Bureau of the Budget, respecting operations under this Act, including an appraisal of the unliquidated obligations under the appropriation accounts established by this Act. Within thirty days after receipt of such report, the agency concerned shall accomplish any actions required by subsection (a) of this section which such report shows to be necessary.
SEC. 4. During the fiscal year in which this Act becomes effective, and under rules and regulations to be prescribed by the Comptroller General of the United States, the obligated balance of the appropriation account for payment of certified claims established pursuant to section 2 of the Act of July 6, 1949 (63 Stat. 407; 31 U. Š. C. 712b), shall be transferred to the related appropriation accounts established pursuant to this Act and the unobligated balance shall be withdrawn.
SEC. 5. The obligated balances of appropriations made available for obligation for definite periods of time under discontinued appropriation heads may, upon the expiration of the second full fiscal year following the fiscal year or years for which such appropriations are available for obligation, be merged in the appropriation accounts provided for by section 1 hereof, or in one or more other accounts to be estab
Payment of obil gations.
GAO report to agency, Treasury,
Obligated baj. ances for definite periods.
lished pursuant to this Act for discontinued appropriations of the agency or subdivision thereof currently responsible for the liquidation of the obligations.
SEC. 6. The unobligated balances of appropriations which are not Unlimited peri- limited to a definite period of time shall be withdrawn in the manner
provided in section 1 (a) (2) of this Act whenever the head of the agency concerned shall determine that the purposes for which the appropriation was made has been fulfilled; or in any event, whenever disbursements have not been made against the appropriation for two full consecutive fiscal years: Provided, That amounts of appropriations not limited to a definite period of time which are withdrawn pursuant to this section or were heretofore withdrawn from the appropriation account by administrative action may be restored to the applicable appropriation account for the payment of obligations and for the settlement of accounts.
SEC. 7. The following provisions of law are hereby repealed: (a) The proviso under the heading "PAYMENT OF CERTIFIED CLAIMS” in the Act of April 25, 1945 (59 Stat. 90; 31 U. S. C. 690) ;
(b) Section of the Act of July 6, 1949 (63 Stat. 407; 31 U. S. C. 712b), but the repeal of this section shall not be effective until June 30, 1957;
(c) The paragraph under the heading "PAYMENT OF CERTIFIED CLAIMS" in the Act of June 30, 1949 (63 Stat. 358; 31 U. S. C. 712c) ; (d) Section 5 of the Act of March 3, 1875 (18 Stat. 418; 31 U. S. C. 713a); and
(e) Section 3691 of the Revised Statutes, as amended (31 U. S. C. 715).
(f) Any provisiors (except those contained in appropriation Acts for the fiscal years 1956 and 1957) permitting an appropriation which is limited for obligation to a definite period of time to remain available for expenditure for more than the wo succeeding full fiscal years, but this subsection shall not be elective until June 30, 1957.
SEC. 8. The provisions of this Act shall not apply to the appropriations for the District of Columbia or appropriations to be disbursed by the Secretary of the Senate or the Clerk of the House of Representatives.
SEC. 9. The inclusion in appropriation Acts of provisions excepting any appropriation or appropriations from the operation of the provisions of this Act and fixing the period for which such appropriation or appropriations shall remain available for expenditure is hereby authorized.
Approved July 25, 1956.
E. To Improve Governmental Budgeting and Accounting Methods and Procedures, and for Other Purposes
(70 Stat. 782)
This act was the result of the enactment of S. 3897, 84th Congress. It was approved on August 1, 1956, as Public Law 863, 84th Congress. The text of the act appears in volume 70, Statutes at Large, pages 782-783. Its provisions are codified in 31 U.S.C. 11 et seq.
A. LEGISLATIVE HISTORY OF PUBLIC LAW 863, 84TH CONGRESS
1. CONGRESSIONAL RECORD REFERENCES TO DEBATES, ETC.
(Page citations are to vol. 102, Congressional Record)
S. 3897: To improve governmental budgeting and accounting methods and procedures, and for other purposes. Mr. Kennedy, Mr. Payne, Mr. Byrd, Mr. Bridges, Mr. McClellan, Mr. Jackson, Mr. Humphrey, Mr. McCarthy, Mr. Mundt, Mrs. Smith of Maine, Mr. Bender, Mr. Martin of Iowa, Mr. Walker, Mr. Chavez, Mr. Hruska, Mr. Bush, Mr. Flanders, Mr. Ives, Mr. Thye, Mr. Magnuson, Mr. Saltonstall, Mr. Butler, Mr. Martin of Pennsylvania, Mr. Dirksen, Mr. Bennett, Mr. Curtis, Mr. Smith of New Jersey, Mr. Beall, Mr. Mansfield, Mr. Case of South Dakota, Mr. Langer, and Mr. Barrett; Committee on Government Operations, 5824, 8771. Reported (S. Rept. 2265), 10557. Debated, 10594. Passed Senate, 10633. Referred to House Committee on Government Operations, 10790. Committee discharged; amended and passed House (in lieu of H.R. 11526), 12692. Senate disagrees to House amendment and asks for a conference, 13076. Conferees appointed, 13076. House insists on its amendment and agrees to a conference, 13378. Conferees appointed, 13378. Conference report (H. Rept. 2872) submitted in House and agreed to, 14007. Conference report submitted in Senate and agreed to, 14338. Examined and signed, 14996, 15295. Presented to the President, 15146. Approved (Public) Law 863), 15150.
H.R. 11526: To improve governmental budgeting and accounting methods and procedures, and for other purposes. Mr. Rogers of Florida; Committee on Government Operations, 9275. Reported with amendment (H. Rept. 2734), 12966. Amended and passed House, 12692. Proceedings vacated; laid on the table (S. 3897) passed in lieu, 12693.
2. SERIAL NUMBERS OF BOUND VOLUMES OF CONGRESSIONAL REPORTS RELATING TO PUBLIC LAW 863, 84TH CONGRESS
Senate Report 2265, 84th Congress, 11889.
3. CONGRESSIONAL HEARINGS RELATING TO PUBLIC LAW 863, 84TH CONGRESS Senate Committee on Government Operations, 84th Congress : Budgeting and Accounting, June 4, 5, 6, 1956, on S. 3897.
August 1, 1956 [8. 3897]
B. TEXT OF PUBLIC LAW 863, 84TH CONGRESS
To improve governmental budgeting and accounting methods and procedures, and for other purposes.
Be it enacted by the Senate and House of Representatives of the Government United States of America in Congress assembled,
budget and accounting proced
64 Stat. 832.
64 Stat. 834.
64 Stat. 834. 31 USC 847.
AMENDMENTS TO THE BUDGET AND ACCOUNTING ACT, 1921
SEC. 1. (a) Section 201 of the Budget and Accounting Act, 1921, as amended (31 U. S. C. 11), is further amended by inserting “(a)' after the words "SEC. 201."; by changing subsection (a) to subparagraph (1); by adding after subparagraph (1) a new subparagraph (2) at such times as may be practicable, information on program costs and accomplishments"; by changing subsections (b) through (j) to subparagraphs (3) through (11), respectively.
(b) Section 216 of such Act, as amended (31 U. S. C. 24), is further amended by inserting “(a)" after the words "SEC. 216." and by adding the following new subsections:
"(b) The requests of the departments and establishments for appropriations shall, in such manner and at such times as may be determined by the President, be developed from cost-based budgets.
"(c) For purposes of administration and operation, such cost-based budgets shall be used by all departments and establishments and their subordinate units. Administrative subdivisions of appropriations or funds shall be made on the basis of such cost-based budgets."
AMENDMENTS TO THE BUDGET AND ACCOUNTING PROCEDURES ACT OF 1950