1642. Budget officers of departments.-(a) The head of each department and establishment shall designate an official thereof as budget officer therefor, who, in each year under his direction and on or before a date fixed by him, shall prepare the departmental estimates.

(b) Such budget officer shall also prepare, under the direction of the head of the department or establishment, such supplemental and deficiency estimates as may be required for its work. Sec. 214, act of June 10, 1921 (42 Stat. 23); 31 U. S. C. 22.

The text of this section as published in the 1929 Edition has been omitted. See note to 1635, ante.

1643. Departmental estimates; revision and submission. The head of each department and establishment shall revise the departmental estimates and submit them to the Bureau on or before September 15 of each year. In case of his failure so to do the President shall cause to be prepared such estimates and data as are necessary to enable him to include in the Budget estimates and statements in respect to the work of such department or establishment. Sec. 215, act of June 10, 1921 (42 Stat. 23); 31 U. S. C. 23.

The text of this section as published in the 1929 Edition has been omitted. See note to 1635, ante.

1644. Departmental estimates; form and manner of submission.-The departmental estimates and any supplemental or deficiency estimates submitted to the Bureau by the head of any department or establishment shall be prepared and submitted in such form, manner, and detail as the President may prescribe. Sec. 216, act of June 10, 1921 (42 Stat. 23); 31 U. S. C. 24.

The text of this section as published in the 1929 Edition has been omitted. See note to 1635, ante.

1645. General Accounting Office; establishment.-There is created an establishment of the Government to be known as the General Accounting Office, which shall be independent of the executive departments and under the control and direction of the Comptroller General of the United States. The offices of Comptroller of the Treasury and Assistant Comptroller of the Treasury are abolished, to take effect July 1, 1921. All other officers and employees of the office of the Comptroller of the Treasury shall become officers and employees in the General Accounting Office at their grades and salaries on July 1, 1921, and all books, records, documents, papers, furniture, office equipment, and other property of the office of the Comptroller of the Treasury shall become the property of the General Accounting Office. The Comptroller General is authorized to adopt a seal for the General Accounting Office. Sec. 301, act of June 10, 1921 (42 Stat. 23); 31 U. S. C. 41.

The text of this section as published in the 1929 Edition has been omitted. See note to 1635, ante.

1646. General Accounting Office; functions.-All powers and duties now conferred or imposed by law upon the Comptroller of the Treasury or the six auditors of the Treasury Department, and the duties of the Division of Bookkeeping and Warrants of the Office of the Secretary of the Treasury relating to keeping the personal ledger accounts of disbursing and collecting officers, shall, so far as not inconsistent with this Act be vested in and imposed upon the General Accounting Office and be exercised without direction from any other officer. The balances certified by the Comptroller General shall be final and conclusive upon the executive branch of the Government. The revision by the Comptroller General of settlements made by the six auditors shall be discontinued, except as to settle

ments made before July 1, 1921. Sec. 304, act of June 10, 1921 (42 Stat. 24); 31 U. S. C. 44.

The Auditor for the War Department was to audit the accounts for the Isthmian Canal Commission, by a provision of act Feb. 3, 1905, sec. 1 (33 Stat. 647). And the accounts of the Panama Canal, under act Aug. 24, 1912 (37 Stat. 560), were to continue to be audited by him, by a provision of act Oct. 22, 1913.

Payment of final judgments and awards rendered against the United States by the Court of Claims, and of final judgments rendered against the United States by the circuit and district courts, under appropriations by Congress, is to be made on settlements by the auditor for the department or branch of the public service having jurisdiction over the subject matter out of which the claims arose, by a provision of act Feb. 18, 1904 (33 Stat. 41).

The settlement of accounts of deceased officers and enlisted men of the Army, and allowance of the amount found due, without administration, to the decedent's widow or heirs, were authorized by 863, ante. See also A. W. 12, ante, 369.

The mode of stating balances to be certified for arrears of pay or for bounty to volunteers, and for commutation of rations to prisoners of war and to soldiers on furlough, was prescribed by a provision of act of Mar. 4, 1907 (34 Stat. 1356).

So much of R. S. 283 as required these accounts to be kept by the auditors was repealed by sec. 10, act of July 31, 1894 (28 Stat. 208), which established the Division of Bookkeeping and Warrants, and provided for keeping on the books of that division all accounts of receipts and expenditures of public money except those relating to postal revenues and expenditures therefrom.

The office of Second Comptroller, mentioned in R. S. 283, was abolished, and its duties were transferred to the office of Comptroller by sec. 4, act of July 31, 1894 (28 Stat. 205). By Executive Order No. 6549, January 3, 1934, all governmental agencies, including corporations, created after March 3, 1933, are required to render accounts of all receipts and expenditures to the General Accounting Office.

The text of this section as published in the 1929 Edition has been omitted. See note to 1635, ante.

1647. General Accounting Office; consolidations and transfers.-The offices of the six auditors shall be abolished, to take effect July 1, 1921. All other officers and employees of these offices, except as otherwise provided herein, shall become officers and employees of the General Accounting Office at their grades and salaries on July 1, 1921. All books, records, documents, papers, furniture, office equipment, and other property of these offices, and of the Division of Bookkeeping and Warrants, so far as they relate to the work of such division transferred by section 304, shall become the property of the General Accounting Office. The General Accounting Office shall occupy temporarily the rooms now occupied by the office of the Comptroller of the Treasury and the six auditors. Sec. 310, act of June 10, 1921 (42 Stat. 25); 31 U. S. C. 51.

The text of this section as published in the 1929 Edition has been omitted. See note to 1635, ante.

1648. General Accounting Office; laws governing.-All laws relating generally to the administration of the departments and establishments shall, so far as applicable, govern the General Accounting Office. Sec. 306, act of June

10, 1921 (42 Stat. 24); 31 U. S. C. 46.

1649. Comptroller General of the United States; appointment and compensation. There shall be in the General Accounting Office a Comptroller General of the United States and an Assistant Comptroller General of the United States, who shall be appointed by the President, with the advice and consent of the Senate, and shall receive salaries of $10,000 and $7,500 a year respectively. The Assistant Comptroller General shall perform such duties as may be assigned to him by the Comptroller General, and during the absence or incapacity of the Comptroller General, or during a vacancy in that office, shall act as Comptroller General. Sec. 302, act of June 10, 1921 (42 Stat. 23); 31 U. S. C. 42.

The text of this section as published in the 1929 Edition has been omitted. See note to 1635, ante.

1650. Comptroller General; forms and procedure.-The Comptroller General shall prescribe the forms, systems, and procedure for administrative appropriation and fund accounting in the several departments and establishments, and for the administrative examination of fiscal officers' accounts and claims against the United States. Sec. 309, act of June 10, 1921 (42 Stat. 25); 31 U. S. C. 49.

Notes of Decisions

In general.-Under this section and sec- and establishments" but no authority is tion 311 (f), act of June 10, 1921 (42 Stat. granted by these provisions to limit by regu25), the Comptroller is authorized to pre- lation or by the adoption of standard forms scribe by general regulations the forms to be the authority vested in other officers of the used in "Administrative appropriation and Government to make lawful contracts in its fund accounting in the several Departments behalf. (1930) 36 Op. Atty. Gen. 289. 1651. Comptroller General; investigations and reports.-(a) The Comptroller General shall investigate, at the seat of government or elsewhere, all matters relating to the receipt, disbursement, and application of public funds, and shall make to the President when requested by him, and to Congress at the beginning of each regular session, a report in writing of the work of the General Accounting Office, containing recommendations concerning the legislation he may deem necessary to facilitate the prompt and accurate rendition and settlement of accounts and concerning such other matters relating to the receipt, disbursement, and application of public funds as he may think advisable. In such regular report, or in special reports at any time when Congress is in session, he shall make recommendations looking to greater economy or efficiency in public expenditures.

(b) He shall make such investigations and reports as shall be ordered by either House of Congress or by any committee of either House having jurisdiction over revenue, appropriations, or expenditures. The Comptroller General shall also, at the request of any such committee, direct assistants from his office to furnish the committee such aid and information as it may request.

(c) The Comptroller General shall specially report to Congress every expenditure or contract made by any department or establishment in any year in violation of law.

(d) He shall submit to Congress reports upon the adequacy and effectiveness of the administrative examination of accounts and claims in the respective departments and establishments and upon the adequacy and effectiveness of departmental inspection of the offices and accounts of fiscal officers.

(e) He shall furnish such information relating to expenditures and accounting to the Bureau of the Budget as it may request from time to time. Sec. 312, act of June 10, 1921 (42 Stat. 25); 31 U. S. C. 53.

The Comptroller General of the United States shall cause a survey to be made of all inactive and permanent appropriations and/or funds on the books of the Government and also funds in the official custody of officers and employees of the United States, in which the Government is financially concerned, for which no accounting is rendered to the General Accounting Office; and he shall submit to the Congress annually in a special report his recommendations for such changes in existing law relating thereto as, in his judgment, may be in the public interest. Sec. 24, act of June 26, 1934 (48 Stat. 1236); 31 U. S. C. 725w.

1652. Comptroller General; payment of adjusted accounts.-The Comptroller General may provide for the payment of accounts or claims adjusted and settled in the General Accounting Office, through disbursing officers of the several departments and establishments, instead of by warrant. Sec. 307, act of June 10, 1921 (42 Stat. 25); 31 U. S. C. 47.

The text of this section as published in the 1929 Edition has been omitted. See note to 1635, ante.

* Disbursing officers, or

1653. Comptroller General; advance decisions.—' the head of any executive department, or other establishment not under any of the executive departments, may apply for and the Comptroller of the Treasury shall render his decision upon any question involving a payment to be made by them or under them, which decision, when rendered, shall govern the Auditor and the Comptroller of the Treasury in passing upon the account containing said disbursement. * Sec. 8, act of July 31, 1894 (28 Stat. 208); 31 U. S. C. 74. The duties of the auditors and of the Comptroller of the Treasury are now performed by the General Accounting Office. See 1646, ante.

Provision is made in the act of July 3, 1930 (46 Stat. 864), making appropriations for deficiencies, for the publication of an Index to the Published Decisions of the Accounting Officers, 1894-1929, and the same was published in 1931.

Notes of Decisions

Opinions by Attorney General.-Question | troller General for an advance opinion relating to the authority of the Navy De- rather than to the Attorney General for a partment to make payment of traveling ex-legal interpretation of the statute. (1922) penses incurred by officers' dependents should 33 Op. Atty. Gen. 265. under this section be submitted to the Comp

1654. Accounts; audit and settlement in general.-All claims and demands whatever by the Government of the United States or against it, and all accounts whatever in which the Government of the United States is concerned, either as debtor or creditor, shall be settled and adjusted in the General Accounting Office. # * R. S. 236, sec. 305, act of June 10, 1921 (42 Stat. 24); 31 U. S. C. 71.

The text of this section as published in the 1929 Edition has been omitted. See note to 1635, ante.

Notes of Decisions

tlement, the decision of the Comptroller General constituting such a settlement. Lambert Lumber Co. v. Jones Engineering & Construction Co. (C. C. A., 1931), 47 F. (2d) 74; certiorari denied (1931), 283 U. S. 842, reviewing at length the legislative history antecedent to the enactment of this chapter.

Previous action of heads of departments.The purpose of R. S. 236, as amended, was to create an auditing authority wholly independent of the governmental departments. Accordingly an examination and approval by departmental heads of an account for construction work is not necessarily a final set1655. Accounts; examination by General Accounting Office.-Accounts shall be examined by the auditors as follows:

*

Second. The Auditor for the War Department shall receive and examine all accounts of salaries and incidental expenses of the office of the Secretary of War and all bureaus and offices under his direction, all accounts relating to the mili tary establishment, armories and arsenals, national cemeteries, fortifications, public buildings and grounds under the Chief of Engineers, rivers and harbors, the Military Academy, and to all other business within the jurisdiction of the Department of War, and certify the balances arising thereon to the Division of Bookkeeping and Warrants, and send forthwith a copy of each certificate to the Secretary of War. Sec. 7, act of July 31, 1894 (28 Stat. 206); 31

U. S. C. 72.

The text of this section as published in the 1929 Edition has been omitted. See note to 1635, ante.

Notes of Decisions

Duty of Comptroller.-It is duty of Comp- | bursing officers. U. S. v. Heller (D. C., 1932), troller General's office to question seemingly 1 F. Supp. 1. irregular or unlawful items paid out by dis

1656. Accounts; conclusiveness of certified balances.-The balances which may from time to time be certified by the auditors to the Division of Bookkeeping and

Warrants, or to the Postmaster General, upon the settlements of public accounts, shall be final and conclusive upon the Executive Branch of the Government, except that any person whose accounts may have been settled, the head of the Executive Department, or of the board, commission, or establishment not under the jurisdiction of an Executive Department, to which the account pertains, or the Comptroller of the Treasury, may, within a year, obtain a revision of the said account by the Comptroller of the Treasury, whose decision upon such revision shall be final and conclusive upon the Executive Branch of the Government:

Any person accepting payment under a settlement by an auditor shall be thereby precluded from obtaining a revision of such settlement as to any items upon which payment is accepted; but nothing in this act shall prevent an auditor from suspending items in an account in order to obtain further evidence or explanations necessary to their settlement. When suspended items are finally settled a revision may be had as in the case of the original settlement. Action upon any account or business shall not be delayed awaiting applications for revision: Provided, That the Secretary of the Treasury shall make regulations fixing the time which shall expire before a warrant is issued in payment of an account certified as provided in sections seven and eight of this Act.

The Auditors shall, under the direction of the Comptroller of the Treasury, preserve, with their vouchers and certificates, all accounts which have been finally adjusted. * * * Sec. 8, act of July 31, 1894 (28 Stat. 208); 31 U. S. C. 74. The duties of the Auditors and of the Comptroller of the Treasury are now performed by the General Accounting Office and the Comptroller General, respectively. See 1646, ante. The text of this section, as published in the 1929 Edition, has been omitted. See note to 1635, ante.

1657. Accounts; administrative examination.-Hereafter the administrative examination of all public accounts, preliminary to their audit by the accounting officers of the Treasury, shall be made as contemplated by the so-called Dockery Act, approved July thirty-first, eighteen hundred and ninety-four, and all vouchers and pay rolls shall be prepared and examined by and through the administrative heads of divisions and bureaus in the executive departments and not by the disbursing clerks of said departments, except those vouchers heretofore prepared outside of Washington may continue to be so prepared, and the disbursing officers shall make only such examination of vouchers as may be necessary to ascertain whether they represent legal claims against the United States. Sec. 1, act of Aug. 23, 1912 (37 Stat. 375); 31 U. S. C. 82.

It shall also be the duty of the heads of the several executive departments and of the proper officers of other Government establishments, not within the jurisdiction of any executive department, to make appropriate rules and regulations to secure a proper administrative examination of all accounts sent to them, as required by section twelve of this Act, before the transmission to the auditors, and for the execution of other requirements of this Act insofar as the same relate to the several departments or establishments. Sec. 22, act of July 31, 1894 (28 Stat. 210); 31 U. S. C. 75.

The text of this section as published in the 1929 Edition has been omitted. See note to 1635, ante.

1658. Accounts; transmission to accounting officers.-All monthly accounts shall be mailed or otherwise sent to the proper officer at Washington within ten days after the end of the month to which they relate, and quarterly and other accounts within twenty days after the period to which they relate, and shall be transmitted to and received by the auditors within twenty days of their actual receipt at the proper office in Washington in the case of monthly, and sixty days in the case of quarterly and other accounts. Should there be any delinquency in this regard at