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" "We have called attention to this difficulty with respect to fiscal accountability. We hold that once the Congress has made an appropriation, an appropriation which it is free to withhold, the responsibility for the administration of the expenditures under that appropriation is and should be solely upon the Executive. The Executive then should be held to account through an independent audit made by an independent auditor who will report promptly to the Congress his criticisms and exceptions of the actions of the Executive.
(August 29, 1879 – September 27, 1963) was an American author, political scientist, and consultant in the area of public administration. As chairman of the Committee on Administrative Management (better known as the Brownlow Committee) in 1937, he co-authored a report which led to passage of the Reorganization Act of 1939 and the creation of the Executive Office of the President.
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They [the association directors] worked together in such bodies as the Board of Directors of the Public Administration Service. They worked together well in smaller groups when matters came up of common interest. But I was always careful, extremely careful, not to attempt to bind them together in any way as a corporate body, and I was meticulous in observing their utter independence.