Legislative Messages of Hon. James V. Allred, Governor of Texas 1935-1939 Page: 57 of 263
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-58
ernor
to consider properly a budget so prepared within the short time permitted
after the recommendations of the Board of Control.
I therefore recommend a more effective budgetary control on a plan
substantially similar to that employed by the Federal Government and by
a few of our sister states. With increasing demands constantly being made
upon our State Government, it is essential that we now face the problem
of financial planning for the future.
Effective budgetary procedure involves certain definite stages: First, the
formulation of the budget, including the preparation of estimates and the
formulation of a financial plan. The second stage, the authorization of the
budget, is the responsibility of the Legislature. The third stage, the execution
of the budget, is a further responsibility of the executive department.
The last stage, accountability to the Legislature for the budget as
executed, should be the responsibility of an agency independent of the
executive department and rsponsible to the Legislature.
Under the National Budget and Accounting Act of 1921, and in a few
state governments, a definite distinction among these essential budgetary
stages has been drawn. The National Act places the responsibility for the
formulation of the budget in the hands of a Budget Bureau under a director
appointed by and at all times responsible to the President. This Bureau
has the power to gather, correlate and revise all financial data given by the
various spending agencies. It has the power to investigate and study continuously
the financial needs of every governmental agency to the end
that a careful financial plan may be developed. Once the Budget has been
authorized by Congress this Bureau has the power to require the spending
agencies to furnish financial information, such as work reports and
plans, which allows the Budget Bureau to posses continuous information
as to the financial requirements of the government.
In addition the National Budget and Accounting Act established an
agency, the General Accounting Office, independent of the executive department
and responsible primarily to Congress for a careful audit of all
administrative financial transactions. It may be seen from this survey of
the financial system established by Congress that definite steps were
taken to put into operation effective budgetary control. The results have
been most beneficial especially during the past few years when financial
demands upon the National Government have been tremendous and farreaching.
We
are faced today in Texas with increasing demands for the extension
of governmental functions such as the establishment of a system of old
age pensions, the care of crippled and dependent children, and other matters
envisaged in the Economic Security Act recently introduced in Congress.
A careful study of that Act will show that it will require state financial
participation in order to receive funds for each activity contemplated
therein from the National Government. It behooves us in Texas,
then, to consider carefully our present system of financial and budgetary
control and to remedy all defects that may appear in this system. We have
great need in this State for the collection of proper financial data and
the establishment of effective financial machinery for the utilization of
this data.
I earnestly solicit your cooperation and ask your very careful consideration
of any changes that will allow our State Government to adopt an effec
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Allred, James V. Legislative Messages of Hon. James V. Allred, Governor of Texas 1935-1939, book, 1939; (https://texashistory.unt.edu/ark:/67531/metapth3899/m1/57/?rotate=90: accessed May 4, 2024), University of North Texas Libraries, The Portal to Texas History, https://texashistory.unt.edu; .