Book Reviews : Treasury Control. By SAMUEL H. BEER. (Oxford: The Clarendon Press. 1956. Pp. viii, 158. $2.40.)
| DOI | 10.1177/106591295801100326 |
| Date | 01 September 1958 |
| Author | Winston W. Crouch |
| Published date | 01 September 1958 |
| Subject Matter | Articles |
726
Treasury
Control.
By
SAMUEL
H.
BEER.
(Oxford:
The
Clarendon
Press.
1956.
Pp.
viii,
158.
$2.40.)
Professor
Beer
has
succeeded
admirably
in
producing
in
brief
scope
a
very
readable
analysis
of
the
coordination
exercised
by
the
British
Treasury
over
financial
and
economic
policy.
This
little
book
should
be
of
interest
both
to
the
student
of
British
constitutional
government
and
to
the
student
of
administrative
practices.
Perceptive
comparisons
with
the
United
States
fiscal
practices
and
procedures
make
it
doubly
attractive
to
the
American
reader.
After
a
brief
description
of
the
division
of
Treasury
business
among
the
five
&dquo;sides,&dquo;
i.e.,
Establishments,
Supply,
Home
Finance,
Overseas
Finance,
and
Economic
Affairs,
Professor
Beer
answers
quite
well
his
own
question:
But
what
precisely
does
the
Treasury
do
and
how
does
it
do
it?
At
least
he
answers
it
with
respect
to
the
work
of
Supply
and
Economic
Aff airs
per-
taining
to
control
of
financial
and
economic
policy.
Requirement
of
prior
approval
of
departmental
financial
plans
by
Sup-
ply
has
laid
a
foundation
for
Treasury
coordination
of
financial
policy.
Exercise
of
criticism
of
new
legislation
and
policy
proposed
by
departments,
determination
of
priorities
in
defense
and
civilian
expenditures,
and
review
of
the
annual
estimates
developed
by
each
department
further
enhances
the
influence
of
the
Treasury
over
the
government
departments.
To
the
Ameri-
can
reader
the
authority
of
the
Treasury
to
approve
a
department’s
in-
curring
of
an
obligation
both
in
advance
of
and
in
excess
of
legislative
authorization
of
expenditures
is
a
challenging
exercise
of
bureaucratic
power
even
though
backed
by
long
established
constitutional
authority.
Treasury
coordination
of
economic
policy
of
the
nation
was
established
after
several
other
models
had
been
tested.
As
result
of
the
crisis
of
1947,
it
was
determined
that
something
stronger
than
&dquo;the
normal
interdepart-
mental
machinery
of
co-ordination&dquo;
was
needed
after
wartime
controls
were
altered.
Control
by
means
of
quantitative
programs
of
production,
used
during
the
war,
gave
way
to
finance
planning.
A
system
of
co...ordina...
tion
was
substituted
for
power
to
direct
and
command.
Professor
Beer
argues
that
the
&dquo;style&dquo;
of
co-ordination exercised
by
the
Treasury
in
eco-
nomic
policies
is
similar
to
that
exercised
in
control
over
expenditures
al-
though
the
methods
differ
considerably.
In
both
instances
the
Treasury
does
not
take
the
initiative
to
direct
departments
as
to
what
they
must
do.
Instead,
it
shapes
the
initiative
undertaken
by
the
departments
by
bringing
their
proposed
activity
into
accord
with
policy.
At
no
time,
however,
does
the
Treasury
have
as
complete
control
over
economic
policy
as
it
does
over
expenditure.
In
discussing
the
work
of
invest
programing
and
import
programing
Professor
Beer
deftly
indicates
the
interrelationships
that
exist
between
pro-
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