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093543 1 (1974-03-20)

handle is hein.gao/gaobacxfl0001 and id is 1 raw text is: UNITED STATES GENERAL ACCOUNTING OFFICE WASHINGTON, D.C. 20548 MAR 2 0 1974 The Honorable Walter E. Washington Commissioner of the District of Columbia Dear Mr. Washington We have reviewed the District the Congress for fiscal year 1974. document's usefulness in assisting ness and productivity. of Columbia budget as Our objective was to management to measure submitted to ascertain the program effective- The budget policies for preparing the fiscal year 1974 District budget called for significant improvements such as (1) a total resource budget (accounting for all local, Federal, and other funds used to finance operations), (2) a budget structured along organizational lines to align accountability for programs with organizations, (3) formulation of program objectives and development of program measures, which focus on specific units of accomplishment, and (4) improved analytical justification (budget content) to insure that feasible program and funding alternatives have been considered and that the total resources invested in a program are justified in terms of actual and planned results To test implementation of these policies, we reviewed the fiscal year 1974 budget of the Department of Human Resources (DHR) which accounts for about $331 million -- or about one third -- ot the District's operating budget. The review included examining data in budget schedules, interview~ng budget officials, and reviewing the source documents used to shpport items included in the budget. DHR implemented some substantial improvements in the fiscal year 1974 budget and is planning other improvements for future budgets. For example, DHR's fiscal year 1974 budget was a total resource budget and was structured along organizational lines. Progress was made toward implementation of other policies, such as formulating program objectives, developing program measures, and improving analytical justification. We would encourage continuation of your stated budget policies with emphasis on improving these areas. oE 7 V GENERAL GOVERNMENT DIVISION oq3s'f3 - P

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