The Development of a Performance Budget for the Department of the Navy

The Commission on Organization of the Executive Branch of the Government submitted its report on "Budgeting and Accounting" to the Congress in February 1949. The first recommendation in this report was as follows:"We recommend that the whole budgetary concept of the Federal Government should be refashioned by the adoption of a budget based upon functions, activities, and projects: this we designate as a 'performance budget.'"Since the submission of this report, most plans for the improvement of budgeting in the Federal Government have been based upon the adoption of a "performance budget.".