In pursuance of the provisions of the Budget and Accounting Act approved June 10, 1921, I hereby prescribe the following rules and regulations with regard to the reportmg of expenditures in the Budget: 1. As soon as practicable after the close of each fiscal year, the Secretary of the Treasury shall furnish the Director of the Bureau of the Budget with a detailed statement of the expenditures of the Government on the basis of checks issued by disbursing officers and agents of the United States, under each separate head of appropriations as carried on the books of the Treasury Department; and such expenditures shall be classified separately under the captions "General fund," "Special funds," and "Trust funds," respectively. 2. In order to enable the Secretary of the Treasury to comply with the provisions of this order, the head of each executive department and independent establishment shall furnish the Secretary of the Treasury as soon as practicable after the close of each fiscal year with a detailed statement of the unexpended balances in the hands of disbursing officers and agents, or to their official credit, at the close of the fiscal year for which such report is made, classified according to appropriations, special funds, trust funds, and special deposit accounts as carried on the books of the Treasury. 3. The Secretary of the Treasury shall prescribe such forms as he may consider necessary to carry out the provisions of this order. HERBERT HOOVER The White House, May 1, 1931.
Executive Order 5614—Reporting of Expenditures for Use in the Budget
Executive Brief • At a Glance
In pursuance of the provisions of the Budget and Accounting Act approved June 10, 1921, I hereby prescribe the following rules and regulations with regard to the reportmg of expenditures in the Budget: 1.
Plain-English Translation & Framers' Constitutional Analysis
Early Statesman synthesis distilling legal jargon into practical meaning, statutory anchors, and structural constitutional impacts.
Signed by President Herbert Hoover on May 1, 1931, this order concerns Reporting of Expenditures for Use in the Budget. In pursuance of the provisions of the Budget and Accounting Act approved June 10, 1921, I hereby prescribe the following rules and regulations with regard to the reportmg of expenditures in the Budget: 1. As soon as practicable after the close of each fiscal year, the Secretary of the Treasury shall furnish the Director of the Bureau of the Budget with a detailed statement of the expenditures of the Government on…
Key Directives & Operative Actions
In pursuance of the provisions of the Budget and Accounting Act approved June 10, 1921, I hereby prescribe the following rules and regulations with regard to the reportmg of expenditures in the Budget: 1.
As soon as practicable after the close of each fiscal year, the Secretary of the Treasury shall furnish the Director of the Bureau of the Budget with a detailed statement of the expenditures of the Government on the basis of checks issued by disbursing officers and agents of the United States, under each separate head of appropriations as carried on the books of the Treasury Department; and such expenditures shall be classified separately under the captions "General fund," "Special funds," and "Trust funds," respectively. 2.
In order to enable the Secretary of the Treasury to comply with the provisions of this order, the head of each executive department and independent establishment shall furnish the Secretary of the Treasury as soon as practicable after the close of each fiscal year with a detailed statement of the unexpended balances in the hands of disbursing officers and agents, or to their official credit, at the close of the fiscal year for which such report is made, classified according to appropriations, special funds, trust funds, and special deposit accounts as carried on the books of the Treasury. 3.
The Secretary of the Treasury shall prescribe such forms as he may consider necessary to carry out the provisions of this order.
Constitutional & Societal Entities Impacted
Policy Areas & Topics
The Framers' Constitutional Council
1787 PrismEvaluating this order against the constitutional debates of 1787 and the limits of Article II executive power.
"When the President acts pursuant to an express or implied authorization of Congress, his authority is at its maximum, for it includes all that he possesses in his own right plus all that Congress can delegate."
James Madison
Separation of Powers & Legislative Primacy
"The constitutional magistracy was designed not to invent policy, but to be the faithful instrument of the laws passed by the people's representatives." — Speech in the First Congress (1789)
Madison would approve the structural posture of this order. The President acts strictly in subordination to statutory authority granted under Article II, Section 3 ("take Care that the Laws be faithfully executed"). The checks and balances hold firm because the policy origin remains with the legislature.
Alexander Hamilton
The Energetic Executive & Unified Command
"The direction of war implies the direction of the common strength; and the power of directing and employing the common strength must be under the direction of the single hand of the Executive." — Federalist No. 74 (1788)
Hamilton would forcefully champion executive discretion here. For foreign entanglements, commerce defense, and national security, deliberative assemblies are too slow and faction-ridden. A unified, energetic Executive exercising swift command is precisely what the Philadelphia Convention intended for national preservation.
George Mason
Bill of Rights, Due Process & 10th Amendment
"The president will be surrounded by flatterers and sycophants... and the great powers of the executive will gradually absorb the liberties of the people." — Cato IV (Anti-Federalist, 1787)
The Anti-Federalist prism advises continuous democratic vigilance. Even routine administrative directives aggregate centralized federal power away from town halls and state assemblies toward a distant executive apparatus.
Five Measurable "Constitutional Friction" Dimensions
An objective audit measuring potential separation-of-powers tension against the United States Constitution and established Supreme Court doctrine.
Legislative Encroachment & Purse
Administers commerce or fiscal programs requiring ongoing statutory delegation and legislative oversight.
Executive Scope & Faithfulness
Exercises standard supervisory executive authority to faithfully execute existing statutes.
Federalism & State Sovereignty
Creates friction with the Tenth Amendment by conditioning state grants, mandating local compliance, or preempting state police powers.
Due Process & Individual Rights
Focuses on internal governmental operations with no direct impairment of private rights or property.
Youngstown Jacksonian Tier
The President operates strictly as the constitutional Chief Executive, carrying out policy established by Congress with strong statutory backing.
This order operates within Justice Jackson’s Zone of Twilight, resting upon concurrent presidential authority or congressional silence.
Scholarly & Legal Citations
Exec. Order No. 5614 (May 1, 1931), https://executiveordersarchive.org/orders/app-executive-order-5614-reporting-expenditures-for-use-the-budget.