Brookings’s role in “the greatest reformation in governmental practices”—the 1921 budget reform (Fred Dews, Brookings)

" I do not think that anyone can fairly say that the United States Government has a budgetary system.” On September 22, 1921, William F. Willoughby, director of the Institute for Government Research (IGR) in Washington, DC, testified to a House Select Committee on the Budget on the “Establishment of a National Budget System.” Willoughby had, for many years, been concerned with the problem of the lack of a national budget system and, as director of the still-new research organization—the forerunner of today’s Brookings Institution—he was well-position to offer his expert recommendations on legislation that would become the Budget and Accounting Act of 1921.

https://www.brookings.edu/blog/brookings-now/2016/10/12/brookings-role-in-1921-budget-reform/