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B-198666 1 (1980-05-20)

handle is hein.gao/gaobadttl0001 and id is 1 raw text is: 


               COMPTROLLER GENERAL OF THE UNITED STATES
                        WASHINGTON, D.C. 20548

                                                        600

B-198666
                                               MAY 2 0 1990


The Honorable Jack Brooks
Chairman, Committee on Government
  Operations
House of Representatives

Dear Mr. Chairman:

     This responds to your request that I comment on H.R. 7044,
Congressman Dickinson's bill which requires that not more than
one-fourth of the budget authority of any department or agency
of the executive branch may be obligatedduring the last
quarter of a fiscal year. The language of the bill is--with
one exception--identical to language suggested by the General
Accounting Office before the Subcommittee on Legislation and
National Security, Committee on Government Operations in
hearings on March 25, 1980. In our proposed language, we
retained the limit of 20 percent in the last 2 months already
in H;.R. 4717 rather than 25 percent in the last quarter.

     The specific amount of the limitation is not critical.
What is critical is that the needed management improvements
be made in the budget execution process. Obviously, our pro-
posal of 20 percent in the last 2 months is not as restrictive
as 25 percent in the last quarter. Any such limitation is,
however, difficult to administer and addresses a symptom
(disproportionate year-end spending) rather than correcting
underlying. management problems. We support the temporary use
of a limitation on.year-end spending as a means of conveying
Congress' concern, not only with year-end spending itself,
but, with the need to strengthen the budget execution and
procurement processes. Either alternative could be used for
this purpose. The provision for granting exemptions from
coverage where necessary would allow the more restrictive
limit to be administered. However, under the tighter limit,
it is likely that more exemptions would be needed..

     In summary, we consider the element critical to solving
this problem to be management attention to the quality--not

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