50th Anniversary Lectures of the United States General Accounting Office, 19

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IMPROVING MANAGEMENT
FOR MORE EFFECTIVE GOVERNMENT
UNITED STATES
GENERAL ACCOUNTING OFFICE
SE? 15 19/J
LIBRARY SYST£M
50TH
ANNIVERSARY LECTURES
OF THE
UNITED STATES
GENERAL ACCOUNTING OFFICE
1921-1971
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IMPROVING MANAGEMENT
FOR MORE EFFECTIVE GOVERNMENT
50TH
ANNIVERSARY LECTURES
OF THE
UNITED STATES
GENERAL ACCOUNTING OFFICE
1921-1971
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I ••1 17
Foreword
The year 197 l marked the 50th anniversary of the creation of the
United States General Accounting Office. Established by the Budget and
Accounting Act, 1921, the new office was empowered to perform numerous
functions to strengthen the financial system of the Federal Government.
In recognition of its first 50 years of operation as an agency in the
legislative branch of the Government and of the broadening scope of its
operations, a series of lectures for the GAO professional staff was held
throughout 1971. These lectures were delivered by recognized leaders from
many fields, including government, indusrry, education, economics, law,
accounting, and the press. The underlying theme of these lectures was
"Improving Management for More Effective Government," a theme of
great importance to the General Accounting Office with its ever-expanding
concern with evaluating and improving Government operations.
The most significant part of our responsibility for financial manage
ment surveillance throughout the Federal Government is the audit of
agency management activities. We devote the largest pan of our profes
sional staff time and energy to this vast a1·ea of responsibility. Our primary
objective is to provide through this work useful information for the Con
gress in carrying out its legislative and oversight responsibilities and for
agency management officials, all to the end of more efficient, more eco
nomical, and more effective Government operations.
Basic to our system of operation is the availability to our professional
staffs of the most current and independent thought on management con
cepts, systems, and controls, as well as the evaluation of program results.
Increasingly, in recent years we have sought assistance from other parts of
government and from industry and the academic community in expanding
our capabilities. To further this end, this series of SOth anniversary lec
tures was held, and the compilation of the lectures in book form is intended
to preserve for continuing future u:;.:. and study the excellent presentations
that were made.
This book also includes an article that describes the important role
played by the Insticute for Government Research, a predecessor of the
Brookings Institution, in the evolution of the Budget and Accounting Act,
1921. In the 50 years that have gone by, recollections abouc this role have
faded. We are indebted to the Brookings Institution for preparing a paper
for inclusion in this book to fill this historical information gap.
Comptroller General
of the United States
111
House Concurrent Resolution 309
Whereas June l 0, 1971. marks the fiftieU1 anniversary
of the signing of the Budget and Accounting Act, 1921, and
v\lhereas such Act provided for the creation of the Gen·
eral Accounting Office, under the control and direction of
the Comptroller General of the UniLed States. as an estab
lishment indepenclem of the executive branch responsible
to the Congress, and
Whereas during the fifty years since iLs establishment the
General Accounting Office has contributed significantly lo
the development of improved management in the Federal
Government and has been of valuable assistance to the
Congress with respect to determining the manner in which
the Federal departments and agencies have carried out the
mandate and the intent of legislation governing their ac
tivities: Now, therefore, be it
Re.wived by the House of Rcprrscnl.alivcs (the Senate
concurring), That the Congress o{ the United States ex
tends its congratulations Lo the former and present officers
and employees of the General Accounting Office on the
occru;ion of the fiftieLh anniversary of tliat Office; and be it
further
Resolved, That as it is fitting and proper lO commemo
rate the fifty-year history of the General Accounting Office,
the month of June l 971 is designated for ceremonies appro
priate to such commemoration.
b
The Comptro/{er Genernl, Elme1· B. Staats, opens the first ussion of GAO's
50th anniversary prnceedings on June 11, 1971, at the West Auditorium, New
State Department Building, Washington, D.C. Seated on the platform are the
Deputy Comptroller General, Robert F. Keller; tlu: firsl Jpt:ake1·, George P.
Shultz, Director, Office of Managr:menl a.nd Budget: ancl GAO division directors
and regional managers.
Leadoff speaker at the ]urie 11 50th a.nn.iversary prnceedings, George P. Shultz,
Director, Office of Management and Budget.
v
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Other speakers at the 50th anniversary proceedings on June 11 at the West
Auditorium, New Statt: Department Building. From the left: Dr. Robert C.
Weavt:r, Professor of Economics, City Urliversity of New York; Elmer B. Staats,
Comptroller General; Russell E. Train, Chairman, Council on Environmt:nlal
Quality; and Robert F. Keller, Deputy Comptroller General.
A portion of the audience listening to the nnnive1sary• lectt1res given rn the
West Auditorium, New State Depm·tment Building, June 11.
Vl
Contents
110 JCCt Spealwr Page
From the PerS"pective of the
Ex.ecutive Branch
View., on lmpru"ing ~lanagernent fo1· George P. 'hull1
More UTecli\"c Govc1 nment DireClOI, Office or
Management and Budget
Di~u~~ion 7
Improving the .\Ianagement of Ru~ell E. Train 13
Emi101unemal Program\ Chairm.in. Council on
l:.11\ironmcntal Quality
Di~cu~sion 20
From the Perspective of the Fonner
Governm~t Executive
Leadership Ev;ilu:Hion in Large James E. Webb 25
Scalc Efforts Fom1c1 :\dministralor
N:nional Aeronautics and
Space \dmini~tration
Oiscms1on 35
Management of Urban Programs Robert C \ Veaver
Profet.,or of Economics
Cit} Um,er,it} of "l:ew York
55
\sse~smcnt of l:.ffort.\ J'o Assist O;n id E. Bell 59
Underdeveloped .\reas Executive Vice Pr~ident
T'he Ford foundation
Oiscm~1on 68
From the Perspective of the
Legisl.ative Branch
The General Accounting Office Chet Holifield, Chairman 77
and Lhe Congresr, Commillee on Government
Operations, House of
Representatives
vu
Subject Speaker Page
New Problems of Accountability for Elmer B. Staats 85
Federal Programs Comptroller General
of the United Stares
From the Perspective of the
Judiciary
The Lawyer in Governmem Judge Harold Leventhal 101
District of Columbia
Circuit Court, U.S.
Court of Appeals
Discussion 115
From the Pe1·spective of the
Private Sector
Three Paths in Search of the Alexander B. Trowbridge 119
National Interest President
The Conference Board
Discussion 127
What Is New in Management Sciences H. M. Boettinger 135
Director of Management
Sciences, American Telephone
an<l Telegraph Company
Discussion 148
From the Perspective of the
Economist
ignorance in Government ls Not Bliss William Gorham ] 57
President
The Urban Institute
Discussion 169
The Construction and Use o[ Produc- John W. Kendrick 175
tivity Measures for Federnl Agencies Professor of Economics
The George Washington
University
Discussion 185
From the Perspective of the Press
Improving Public Understanding of Hugh Sidey 201
Government Affairs Chief, Time Life
Washington News-Bureau
Discussion 210
Vlll
Subject "ipealter Pag~
From the Perspective of the
Educator
The C.row1ng of Public Exccuti\C'\ I l.1rlJn Cleveland 2li
P1c"de111
I ni' l'I \it' of Hawaii
Di~c u'~ion 228
From the Perspective of the
Accounting Profession
Utili1in){ \'\ h.n h New in Accountin~ I. •on:od P Sp.1cek 2!J5
Scnim Partner
\rthur ,\adersen & Co.
Di~cu,,ion 248
From the Perspective of tire
Management Expert
TlH: U\C, .ind Limitatiom of Expen john J. Coron 257
C:h;1i1 ma11 of the Board
l·n Con,11ltanl\, Inc.
Oi,cussion 27·1
The U~cs nnd Limitations of Ex pen' .\J.111 L. Dean 267
lkp11L\ ,\~,i,cant Director
for 0 1gani1ation and
\Ltnagcmcnt Sv,tcm~. Office
of ~J.ma~emem and Budget
D"cu\\ion 274
The Brooking' Institution and the \\',ii lCI {;, I leJtl 279
BudgtL ind .\ccounting \cl of 1921 Du ct 1or uf ..\dminl'tration
The H1uoking' lnstin11ion
ix