,,ii  #aadth ,,congress  #b;d ,session  
,s4 #beac  ,,in ,,the ,,senate ,,of     
,,the ,,united ,,states  ,february #h1  
#bjaf,mr4 ,perdue introduced the        
following bill2 which was read twice and
 referred to the ,committee on the      
,budget  ,a ,,bill  ,to amend the       
,congressional ,budget ,act of #aigd to 
include the outlays and revenue totals  
relating to social security benefits in 
a concurrent resolution on the budget1  
and for other purposes4  #a4 ,short     
title ,this ,act may be cited as the    
,accurate ,accounting ,act of #bjaf4  ,i
 ,social ,security on budget  #aja4     
,content of concurrent resolution on the
 budget  7a7 ,congressional ,budget ,act
 of #aigd ,section #cja7;a7 of the      
,congressional ,budget ,act of #aigd 7#b
 ,u4,s4,c4 #fcb7;a77 is amended by      
striking the matter following paragraph 
7#g74  7b7 ,budget ,enforcement ,act of 
#aiij ,section #accja of the ,budget    
,enforcement ,act of #aiij 7#b ,u4,s4,c4
 #fcb note7 is amended by striking      

subsection 7a7 and inserting the        
following3  7a7 ,exclusion of ,social   
,security from ,all ,budgets            
,notwithstanding any other provision of 
law1 the receipts and disbursements of  
the ,federal ,old-,age and ,survivors   
,insurance ,trust ,fund and the ,federal
 ,disability ,insurance ,trust ,fund    
shall not be counted as new budget      
authority1 outlays1 receipts1 or deficit
 or surplus for the purpose of the      
,balanced ,budget and ,emergency        
,deficit ,control ,act of #aihe 7#b     
,u4,s4,c4 #ijj et seq474  4  #ajb4      
,statutory ,pay-,as-,you-,go ,act of    
#bjaj ,section #c7d7 of the ,statutory  
,pay-,as-,you-,go ,act of #bjaj 7#b     
,u4,s4,c4 #icb7d77 is amended by adding 
at the end the following3  7,d7 ,the    
term savings does not include budgetary 
effects that increase the receipts or   
decrease the disbursements of the       
,federal ,old-,age and ,survivors       
,insurance ,trust ,fund or the ,federal 
,hospital ,insurance ,trust ,fund4  4   

,,ii ,zero-based budgeting  #bja4       
,findings2 sense of the ,senate  7a7    
,findings ,congress finds that-- 7#a7   
,congress has the authority and         
responsibility under the ,constitution  
of the ,united ,states over financial   
and budgetary matters1 including the    
power to appropriate funds2  7#b7 it is 
recognized that the incremental         
budgeting does not lend itself to cost  
control nor accountability in spending2 
7#c7 a zero-based budget would offer    
tangible savings achieved through more  
thorough planning and more efficient    
allocation of resources2 and  7#d7      
zero-based budgeting would establish a  
budget based upon current needs rather  
than previous expenditures4  7b7 ,sense 
of the ,senate ,it is the sense of the  
,senate that ,congress should establish 
a plan to apply zero-based budgeting to 
the ,federal budgetary process4  #bjb4  
,zero-based budgeting ,section #aaje of 
title #ca1 ,united ,states ,code1 is    
amended by adding at the end the        

following new subsection3  7i7 7#a7 ,the
 ,president shall submit with materials 
related to the budget transmitted under 
subsection 7a7 on or after ,january #a1 
#bjag1 and not less than once every #d  
years thereafter1 a budget for each     
department and agency that contains the 
following information3  7,a7 ,a         
description of each activity for which  
the department or agency receives an    
appropriation in the current fiscal year
 or for which the department or agency  
requests an appropriation for the fiscal
 year for which the budget is submitted4
  7,b7 ,the legal basis for each        
activity described in subparagraph 7,a74
  7,c7 ,for each activity described in  
subparagraph 7,a7--  7i7 #c alternative 
funding levels for the fiscal year in   
which the budget is submitted2  7ii7 a  
summary of the priorities that would be 
accomplished within each level2 and     
7iii7 the additional increments of value
 that would be added by the higher      
funding levels1 not fewer than #b of    

which shall be not greater than the     
funding level for the current fiscal    
year4  7,d7 ,for each activity1 #a or   
more measures of cost efficiency and    
effectiveness of the activity4  7#b7 ,as
 soon as practicable1 the ,director of  
the ,office of ,management and ,budget  
shall publish guidelines to carry out   
this subsection1 including guidelines   
that require that--  7,a7 the baseline  
budget of each department or agency is  
assumed to be zero2 and  7,b7 each      
proposed expenditure shall be justified 
as if the proposed expenditure is a new 
expenditure4  4  ,,iii ,off-budget      
program accountability  #dja4 ,study by 
the ,general ,accounting ,office of     
forms of ,federal financial commitments 
that are not reviewed annually by       
,congress ,the second sentence of       
section #djd of the ,congressional      
,budget ,act of #aigd 7#b ,u4,s4,c4     
#fed7 is amended by striking from time  
to time and not less than once every #e 
years4