year for the adjustment of the accounts of the Secretary Accounts to be 199, s. 1, v. 12, p. 593; Mar. 2, 167, Res. 48, v. 14, p. July 15, 1970 69, v. 19.7. c. 295, s. 15, v. 16, 334; Feb. 27, Sec. 12, act July 209. 1894, v. 28, p. 185. Every officer or agent of the United States who rendered monthreceives public money which he is not authorized to retain as salary, pay, or emolument, shall render his accounts, July 17, 1962, c. | monthly. Such accounts, with the vouchers necessary to the correct and prompt settlement thereof, shall be sent by 571, mail or otherwise to the Bureau to which they pertain within ten days after the expiration of each successive month, and after examination there shall be passed to the 31, proper accounting officer of the Treasury for settlement. Sec. 3622, R. S. Disbursing officers of the Navy shall, however, render their accounts and vouchers direct to the proper accounting officer of the Treasury. In case of the nonreceipt at the Treasury or proper Bureau of any accounts within a reasonable and proper time thereafter, the officer whose accounts are in default shall be required to furnish satisfactory evidence of having complied with the provisions of this section. Nothing herein contained shall, however, be construed to restrain the heads of any of the Departments from requiring such other returns or reports from the officer or agent, subject to the control of such heads of Departments, as the public interest may require. 186. All officers, agents, or other persons receiving public moneys, shall render distinct accounts of the application thereof according to the appropriation under which the have been advanced to them. same may Separate counts required. 1, v. 535. of monthly, etc., Sec. 12, July 31, Mar. 2, 1901, v. 187. All monthly accounts shall be mailed or otherwise Transmission sent to the proper officer at Washington within ten days accounts. after the end of the month to which they relate, and quar- 1991, v. 29, p. 209. terly and other accounts within twenty days after the pe- 31, p. 910. riod to which they relate, and shall be transmitted to and received by the Auditors within sixty days of their actual receipt at the proper office in Washington in the case of may monthly, and sixty days in the case of quarterly and other accounts. Should there be any delinquency in this regard, Auditor to the time of the receipt by the Auditor of a requisition listing on de an tion, which he may also do for other reasons arising out of the condition of the officer's accounts for whom the adrance is requested; but the Secretary of the Treasury may disapprove req linquency, etc. taller of the Treasury" and "The Auditors of the Treasury" in the chapter entitled 1For other statutory provisions in relation to accounts, see the titles "The CompTHE TREASURY DEPARTMENT, and the title "Disbursing Officers" in the chapter entitled THE STAFF DEPARTMENTS. Provisos. accounts. mitting of ac overrule the Auditor's decision as to the sufficiency of these latter reasons: Provided, That the Secretary of the Treasury the Treasury to shall prescribe suitable rules and regulations, and may make prescribe for rendition of orders in particular cases, relaxing the requirement of mailing or otherwise sending accounts, as aforesaid, within ten or twenty days, or waiving delinquency, in such cases only in which there is, or is likely to be, a manifest physical difficulty in complying with the same, it being the purpose of this provision to require the prompt rendition of accounts without regard to the mere convenience of the officers, and to forbid the advance of money to those delinquent in Delays in sub: rendering them: Provided further, That should there be a delay by the administrative Departments beyond the aforesaid twenty or sixty days in transmitting accounts, an order of the President [or, in the event of the absence from the seat of Government or sickness of the President, an order of the Secretary of the Treasury] in the particular case shall be necessary to authorize the advance of money requested: And provided further, That this section shall not apply to accounts of the postal revenue and expenditures therefrom, which shall be rendered as now required by law.1 Sec. 12, act of July 31, 1894 (28 Stat. L., 209); act of March 2, 1901 (31 ibid., 910). counts. Secretary of Treasury to re officers. 188. The Secretary of the Treasury shall, on the first port delinquent Monday of January in each year, make report to Congress Sec. 4, May 28, of such officers and administrative departments and offices 1896, v. 29, p. 179. of the Government as were, respectively, at any time during the last preceding fiscal year delinquent in rendering or transmitting accounts to the proper offices in Washington and the cause therefor, and in each case indicating whether the delinquency was waived, together with such officers, including postmasters and officers of the PostOffice Department, as were found upon final settlement of their accounts to have been indebted to the Government, with the amount of such indebtedness in each case, and who, at the date of making report, had failed to pay the same into the Treasury of the United States. Sec. 4, act of May 28, 1896 (29 Stat. L., 179). Annual report of receipts and expenditures. 189. It shall be the duty of the Secretary of the TreasJuly 31, 1894, s. ury annually to lay before Congress, on the first day of 15, v. 28, p. 210. the regular session thereof, an accurate, combined state 1Amended by the insertion of the clause in brackets by section 4 of the act of March 2, 1895. (28 Stat. L., 817.) 2Section 8 of the act of July 31, 1894, provides "that the balances that may be certified from time to time by the auditors in the settlement of public accounts shall be final and conclusive upon the Executive Departments of the Government, except that ment of the receipts and expenditures during the last preceding fiscal year of all public moneys, including those of the Post-Office Department, designating the amount of the receipts, whenever practicable, by ports, districts, and States, and the expenditures, by each separate head of appropriation. Sec. 15, act of July 31, 1894 (28 Stat. ler of the freas Sec. 4, July 31, 190. The offices of Commissioner of Customs, Deputy, The Comptrol Commissioner of Customs, Second Comptroller, Deputy ury. Second Comptroller, and Deputy First Comptroller of 1894, v. 28, p. 206. the Treasury are abolished, and the First Comptroller of the Treasury shall hereafter be known as Comptroller of the Treasury. He shall perform the same duties and have the same powers and responsibilities (except as modified by this act) as those now performed by or appertaining to the First and Second Comptrollers of the Treasury and the Commissioner of Customs; and all provisions of law not inconsistent with this act, in any way relating to them or either of them, shall hereafter be construed and held as relating to the Comptroller of the Treasury. His salary shall be five thousand five hundred dollars per annum. There shall also be an Assistant Comptroller of the Treasury, to be appointed by the President, with the advice and consent of the Senate, who shall receive a salary any person whose accounts may have been settled, the head of a Department, or of the board, commission, or establishment, not under the jurisdiction of an Executive Department, or the Comptroller of the Treasury may, within a year, obtain a revision of the account by the Comptroller of the Treasury, whose decision upon such revision shall be final and conclusive upon the executive branch of the Government: Prorided, That the Secretary of the Treasury may, when in his judgment the interests of the Government require it, suspend payment and direct the reexamination of any account." Sec. 8, act of July 31, 1894 (28 Stat. L., 207). Section 260 of the Revised Statutes requires that the Secretary of the Treasury shall lay before Congress at the commencement of each regular session, accompanying his annual statement of the public expenditure, the reports which may be made to him by the Auditors charged with the examination of the accounts of the Department of War and the Department of the Navy, respectively, showing the application of the money appropriated for those Departments for the preceding year. This enactment replaces section 12, act of July 31, 1894, in pari materia. Under authority conferred by this section and by the act of December 20, 1899 (31 Stat. L., 1), the Secretary of the Treasury has relaxed the requirements of paragraph 627 of the Army Regulations by extending the time of mailing to the 20th day of each month. See the title Accounting in the chapter entitled THE STAFF DEPARTMENTS; see, also, G. 0. 211, A. G. O., of 1899, and G. O. 42, A. G. O., of 1900. Comptroller to prescribe forms, etc. Sec. 5, ibid. Comptroller's decisions to gov ern accounts. Sec. 8, ibid. Comptroller may direct settle lar accounts. of five thousand dollars per annum,' and a chief clerk in the office of the Comptroller of the Treasury, who shall receive a salary of two thousand five hundred dollars per annum. Sec. 4, act of July 31, 1894 (28 Stat. L., 205). 191. The Comptroller of the Treasury shall, under the direction of the Secretary of the Treasury, prescribe the forms of keeping and rendering all public accounts, except those relating to the postal revenues and expenditures therefrom. Sec. 5, ibid. 2 192. Disbursing officers, or 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, ibid. 193. The Comptroller of the Treasury, in any case where, ment of particu-in his opinion, the interests of the Government require it, July 31, 1894, shall direct any of the auditors forthwith to audit and settle any particular account which such auditor is authorized to audit and settle. v. 28, p. 206. Sec. 6, ibid. Sec. 271, R. S. Par. Sec. 6, ibid. THE AUDITORS OF THE TREASURY. 194. The Auditors, general duties. 197. Recovery of debts. 198. Certificates of balances; revision. 199. Reexamination of accounts. 200. Certificate of differences on revision. 201. Settlements of accounting officers conclusive. 202. Examination of claims. Par. 206. Settled claims not to be reopened. 211. Offices of Comptroller and Auditors 212. Transfer of duties. 213. Date of operation of new system. 203. Revision of decisions by Comptroller. 214. Books and papers in District of 204. To preserve accounts. 205. Transcripts as evidence. Columbia to be accessible to accounting officers. Auditors of 194. The Auditors of the Treasury shall hereafter be the Treasury. Sec. 3, July 31, designated as follows: The First Auditor as Auditor for 1894, v. 28, p. 206. 'By instructions of the Comptroller of the Treasury, issued under the authority conferred by section 4, act of July 31, 1894 (28 Stat. L., 205), it was ordered that all questions arising in the Departments of War, Navy, and the Interior should be decided by the Assistant Comptroller. Order of Comptroller of January 19, 1898, IV Compt. Dec., 726. 2So much of section 248, Revised Statutes, as authorizes the Secretary of the Treasury to prescribe the forms of keeping and rendering all public accounts, except those relating to the postal revenue and expenditures therefrom, is, by section 5 of the act of July 31, 1894, vested in the Comptroller of the Treasury. 28 Stat. L., 206. the Treasury Department; the Second Auditor as Auditor War for Depart Sec. 7, ibid. Under the provisions of the act of July 31, 1894, the Comptroller of the Treasury is authorized to render decisions, in advance of the settlement of accounts, only upon the request of a disbursing officer or the head of an Executive Department, as prorided in section 8 of said act. 1 Compt. Dec., 87. Under section 8 of the act of July 31, 1894, the Comptroller of the Treasury is authorized to render decisions, on the application of a disbursing officer or the head of an Executive Department, only upon questions involved in payments to be made by then or under them, and until the head of a Department having control of an appropriation determines to apply it to a particular purpose there is no question which can be properly submitted for the Comptroller's decision. Ibid., 89. Ibid., 31. 139. The Comptroller is not authorized to render a decision at the request of the Secretary of the Treasury when the question involved concerns the use of an appropriation under the control of the Secretary of War. Ibid., 317. When an expense has not yet been incurred, and a decision of the Comptroller is desired for the guidance of a Department, the request therefor should be presented by the head of the Department having control of the appropriation, and not by the disbursing officer. Ibid., 500. Under section 8 of this statute, authorizing an application by the head of an Executive Department to the Comptroller of the Treasury for the revision of an aunt settled by an Auditor, the Comptroller has no jurisdiction to entertain such an application when made by the head of a bureau of a Department. Ibid., 199. Nor can such a decision be rendered upon the application of an Auditor. Ibid., 78; 4 ibid., 653, 727. Requests for the decision of the Comptroller under section 8 of the act of July 31, 1894, must be made by the disbursing officer himself, and not by an attorney authorized to represent him in the settlement of his account. Ibid., 502. The Comptroller is authorized to render a decision upon the request of a disbursing officer only when the question submitted is one involved in a payment which he has been directed, by general or special order, to make. Ibid., 500. Under the act of July 31, 1894, the Auditors of the Treasury are not authorized to render decisions in advance of the settlement of accounts, such authority being, by etion 8 of said act, granted only to the Comptroller of the Treasury. 1 Compt. Dec., 94. |