United States--Appropriations and expenditures

Model
Digital Document
Publisher
Florida Atlantic University
Description
Congress, through enactment of the Congressional Budget and Impoundment
Control Act of 1974, has injected management tools and techniques
into it's division of the labor of the budgetary process. This has
changed the relationship between the legislative and executive branches
of government in regard to the budgetary process. Previous to the
1974 budget reform, Congress had altered the budgetary process significantly
in 1921, giving extensive responsibility in budget preparation
to the President and his staff. While during the succeeding years the
Executive branch had utilized new management tools and techniques in
budget preparation, the same could not be said for t.he legislative
branch in budget evaluation. Two attempts at reform, in 1946 and
also in 1950, failed and criticism continued. After a confrontation
with President Nixon in the early 1970's Congress moved to create the
Congressional Budget and Impoundment Control Act of 1974.