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“ACCOUNTING AND BUDGET CLARBIFICATIONS "Sec. 106. The head of each executive Agency shall, in consultation with the Director of the Bureau of the Budget, take whatever action may be necessary to achieve, insofar as is possible, (1) consistency in accounting and budget classifications, (2) synchronization between accounting and budget classifications and organizational structure, and (3) support of the budget justifications by information on performance and program costs by organizational units."

(b) Section 113 of such Act?,(31 U.S. C. 66a) is amended by adding 64 stel. 836. at the end thereof the following new subsection:

"(c) As soon as practicable after the date of ennctment of this subsection, the head of each executive Agency shall, in accordance with principles and standards prescribed by the Comptroller General, cause the accounts of such agency to be maintained on an accruni hnsis to show the resources, liabilities, and costs of operations of such Agency with a view to facilitating the preparation of cost-based budgets as required by section 216 of the Budget and Iccounting Act, 1921, as amended. The accounting system required ly this subsection shall include adequate monetary property accountin; records as an integral part of the system."

(c) Section 118 of such Act is amended by inserting “113 (c)” after the words "section 111".

64 Stat. 837. 31 USC 65e.

SIMPLIFICATION OF BYSTEM FOR SUBDIVIDING FUNDA

Sec. 3. Section 3679 (g), Revised Statutes, as : mended (31 U. S. C. 665 (g)), is further amended by adding at the end thereof the following sentence: “In order to have a simplified system for the administrative subdivision of appropriations or funds, each agency shall work toward the objective of financing each operating unit, at the highest practical level, from not more than one administrative subdivision for ench appropriation or fund affecting such unit."

Approved August 1, 1956.

F. To Provide for Improved Methods of Stating Budget Esti

mates and Estimates for Deficiency and Supplemental Appropriations

(72 Stat. 852)

This act was the result of the enactment of H.R. 8002, 85th Congress. It was approved on August 25, 1958, as Public Law 759, 85th Congress. The text of the act appears in volume 72, Statutes at Large, pages 852–853. Its provisions amend 31 U.S.C. 11.

A. LEGISLATIVE HISTORY OF PUBLIC LAW 759, 85TH CONGRESS

1. CONGRESSIONAL RECORD REFERENCES TO DEBATES, ETC.

(Page citations are to vol. 103, Congressional Record) H.R. 8002: To provide for improved methods for stating budget estimates for deficiency and supplemental appropriations.

Mr. Rogers of Florida; Committee on Government Operations, 8564. Reported (H. Rept. 572), 9406. Objected to, 10697, 11706.

(Page citations are to vol. 104, Congressional Record) Made special order (H. Res. 322), 3446. Debated, 3454, 3607. Amended and passed House, 3621. In Senate, ordered placed on calendar, 3663. Passed over, 4525. Referred to Committee on Appropriations with instructions to report back not later than 15 days from date of reference, 12287. Additional 10 days granted to report back, 13329. Reported (S. Rept. 1866), 14336. Individual views, 14336. In Senate ordered placed on the calendar, 14336. Passed over, 14229. Amended and passed Senate, 15722. House objects to Senate amendments, 16917. Pursuant to House Resolution 674. House agrees to Senate amendments, 17643. Examined and signed, 17750, 17929. Presented to the President, 18377. Approved (Public Law 759), 19716.

(Page citations are to vol. 103, Congressional Record) S. 434: To provide for improved methods of stating budget estimates and estimates for deficiency and supplemental appropriations. Mr. Kennedy and others; Committee on Government Operations, 342. Reported with amendment (S. Rept. 394), 7933. Amended and passed Senate, 8364. Referred to House Committee on Government Operations, 8510.

2. SERIAL NUMBERS OF BOUND VOLUMES OF CONGRESSIONAL REPORTS RE

LATING TO PUBLIC LAW 759, 85TH CONGRESS

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House Committee on Government Operations, 85th Congress: Hearings held on June 10, 1957 (not printed), on H.R. 8002.

Senate Committee on Appropriations, 85th Congress: Amendment to Budget and Accounting Act on H.R. 8002, S. 434.

Senate Committee on Government Operations, 85th Congress : To provide improved methods of stating budget estimates, etc., April 12, 1957, on S. 434 and other bills.

B. TEXT OF PUBLIC LAW 85-759

August 25, 1958

h. R. 8002)

AN ACT
To provide for improved methods of stating budget estimates and estimates

for deficiency and supplemental appropriations.

Act, amendments..

42 Stat. 20.

Be it enacted by the Senate and House of Representatives of the Budget and ac. United States of America in Congress assembled, That section 201

of the Budget and Accounting Act, 1921, as amended, is further 31 USC 11.

amended by adding the following new subsections:

*** (b) Whenever the President determines there has been established a satisfactory system of accrual accounting for an appropriation or fund account, each proposed appropriation thereafter transmitted to the Congress for such account pursuant to the provisions of this Act shail be accompanied by a proposed limitation on annual accrued es: penditures. The President may include in the Budget with any such proposed limitation on annual accrued expenditures, proposals for provisions authorizing the head of a department or establishment to make transfers, within his department or establishment, between such limitations on annual accrued expenditures; and such provisions may limit by amount or by per centum the size of any transfer so proposed.

"(c) Whenever an appropriation is subject to a limitation on annual accrued expenditures, there shall be charged against the limitation the cost of goods and services and other assets received, advance payments made and progress payments becoming due, and the amount of any other liabilities becoming payable, during the fiscal year concerned.

“(d) At the end of the fiscal year concerned, any unused balance of the limitation on annual accrued expenditures shall la pse, except that whenever any liabilities are incurred within the limitation provided for in any fiscal year (whether or not recorded or reported in such fiscal year), nothing in this section shall be construed to prevent the making of payment therefor in any subsequent fiscal year.

Limitations on annual accrued ex.

“(e) Any obligations incurred during the fiscal year concerned or in prior fiscal years which do not result in liabilities becoming payable during the fiscal year concerned shall be charged against the limitation on annual accrued expenditures for any succeeding fiscal pear in which such obligations may result in liabilities becoming payble.

“(f) Nothing in subsections (b) through (e) of this section shall be construed to change existing low with remoet to the method or 1r of making appropriations or the incurring of obligations

er appropriations. Src. 2. (a) It shall be in order to provide in any bill or joint res. olution making appropriations, or in any amendment thereto, limita. penditwer. tions on amual accrued expenditures covering !!!0ml Lucenalnya ponyalilo # l'estilt of obligations incurred both in the fiscal year concerned and in prior fiscal years, and to include in any such bill or joint resolution provisions authorizing the head of a department or establishment to make transfers, within his department or establishment, between such limitations on annual accrued expenditures; and such provisions may limit by amount or by per centum the size of any transfer so provided for.

(b) The provisions of subsection (a) of this section are enacted by the Congress

(1) as an exercise of the rulemaking power of the Senate and the House of Representatives, respectively, and as such they shall be considered as part of the rules of each House, respectively, or of that House to which they specifically apply; and such rules shall supersede other rules only to the extent that they are inconsistent therewith; and

(2) with full recognition of the Constitutional right of either House to change such rules (so far as relating to the procedure in such House) at any time, in the same manner and to the same

extent as in the case of any other rule of such House. Sec. 3. This Act, and the amendments made thereby shall cease to be in effect April 1, 1962.

Approved August 25, 1958.

Termination.

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