SEC. 191. The balances which may from time to time be stated by the Auditor and certified to the heads of Departments by the Commissioner of Customs, or the Comptrollers of the Treasury, upon the settlement of public accounts, shall not be subject to be changed or modified by the heads of Departments, but shall be conclusive upon the executive branch of the Government, and be subject to revision only by Congress or the proper courts. The head of the proper Department, before signing a warrant for any balance certified to him by a Comptroller, may, however, submit to such Comptroller any facts in his judgment affecting the correctness of such balance, but the decision of the Comptroller thereon shall be final and conclusive, as herein before provided. 30 March, 1868, s. 1, v. 15, p. 54. NOTES.-If the Auditor and Comptroller certify a balance due from a public offi cer or contractor, the latter may refuse payment, and when the United States bring suit to recover, the defense may be interposed and the matter undergo judicial investigation and scrutiny. So if an officer or creditor claim a larger amount than the accounting officers allow, he may refuse it and sue in the Court of Claims or apply to Congress for relief.-C. C., V, 61. The balances, as certified to, are subject to revision by Congress or the proper courts. The Court of Claims is a proper court.-C. Č., V, p. 5. The head of a Department, before signing a warrant for any balance certified by a Comptroller, may submit to the latter any facts which in his judgment affect the correctness of such balance; but the decision of the Comptroller thereon is final and conclusive upon the executive branch of the Government, and subject to revision by Congress or the proper courts only.-Op. XIV, 65, Williams, July 22, 1872. See also Op. XII, 43; XIII, 6. SEC. 236. All claims and demands whatever by the United States or Title 7, Chap. 1. against them, and all accounts whatever in which the United States Public accounts. are concerned, either as debtors or as creditors, shall be settled and ad- Where to be adjusted in the Department of the Treasury. justed. 3 March, 1817, 8. 2, v. 3, p. 366. NOTES.-Settlements made of the accounts of individuals by the accounting offi cers, appointed by law, are final and conclusive so far as the Executive Depart ments are concerned. Aggrieved parties can apply to Congress.-Op. I, 624 ; II, 302; V, 176. Adjusted accounts should not, as a rule, be re-opened without authority of law. Op. II, 625, 640; III, 148, 461, 521; IV, 378; X, 231; XI, 129. If duly settled, adjusted, and closed by the proper officers, upon a full knowl edge of all the facts, and no errors in calculation have been made, an account cannot be re-opened without express authority of law.-Op. XII, 386; Browning, Ap. 20, 1868. See also Op. IX, 505. According to the general practice of the Treasury, accounts are never closed; and in neither the legal nor mercantile sense of the term is an officer's account with the Treasury ever "finally adjusted."-C. C., XIV, 114. The accounting officers in settling accounts and claims have a right to adopt the report of a committee in Congress as establishing the principles which are to govern them in the examination thereof. A bill is considered part of a report, and its passage a virtual adoption thereof. The report is in the light of a preamble to the law.-Op. I, 596. There is a difference between the construction placed upon an act by individual members in debate and the opinion of the committee having the matter in charge. Proper to look into the report of the committee in giving construction to ambigu. ous language in an act.-Op. XIV, 624, Wiliams, February 21, 1874. The rejection of a claim, in whole or in part, by the accounting officers leaves Commencement the party free to pursue his remedy at law, viz, an action in the Court of Claims although he may have accepted the portion allowed.-C. C., XVII, 288. A pure matter of account belongs to the Department; does not belong to the Court of Claims until it is within the range of judicial cognizance. Accounting Bureaus were organized to settle accounts; the Court of Claims was established to adjudicate claims. Unless a case becomes such as to "involve disputed facts or controverted questions of law," it is an account; when it does it is a claim.-C. C., V. 5, p. 293. * SEC. 237. The fiscal year of the Treasury of the United States in all of the fiscal year. matters of accounts, receipts, expenditures, estimates, and appropriations, shall commence on the first day of July in each year; and all accounts of receipts and expenditures required by law to be published annually shall be prepared and published for the fiscal year as thus established. Title 7, Chap. 2. of * 26 Aug., 1842, ss. 1, 2, v. 5, p. 536. 8 May, 1872, s. 1, v. 17, p. 61. 3 March, 1873, s. 1, v. 17, p. 486. SEC. 250. The Secretary of the Treasury shall cause all accounts of the expenditure of public money to be settled within each fiscal year, accounts within except where the distance of the places where such expenditure occurs may be such as to make further time necessary; and in respect to expenditures at such places, the Secretary of the Treasury, with the assent of the President, shall establish fixed periods at which a settlement shall be required. fiscal year. Reports upon 3 March, 1817, s. 13, v. 3, p. 368. NOTES. Fractions of a day are not noticed for legal purposes. If the law authorizes a certain thing to be done within a certain number of days, the first day is excluded from the calculation. Divisions of a day excluded in public proceedings.-Op. IX, 132, Black, March 10, 1858. Whole quarter of a year means a whole fiscal quarter in accordance with the division of a year used in the Treasury Department from its organization.—Op. III, p. 156, Butler, Oct. 27, 1836. Two years from and after the 4th of March, 1836, includes the 4th of March, 1838.-Op. III, p. 157, Butler, Nov. 3, 1836. "From and after,' "On and after," are equivalents of each other.-Op. XIV, p. 542, Williams, March 10, 1875. SEC. 260. The Secretary of the Treasury shall lay before Congress at appropriations the commencement of each regular session, accompanying his annual for Departments of War and statement of the public expenditure, the reports which may be made Navy. 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. Title 7, Chap. 3. Duties of the Second Comptroller. Power of Sec as to arrears of pay. 3 March, 1817, s. 6, v. 3, p. 367. SEC. 273. It shall be the duty of the Second Comptroller: First. To examine all accounts settled by the Second, Third, and Fourth Auditors, and certify the balances arising thereon to the Secretary of the Department in which the expenditure has been incurred. Second. To countersign all warrants drawn by the Secretaries of War and of the Navy, which shall be warranted by law. [See § 3673, APPROPRIATIONS.] Third. To report to the Secretaries of War and of the Navy the official forms to be issued in the different offices for disbursing the public money in those Departments, and the manner and form of keeping and stating the accounts of the persons employed therein. Fourth. To superintend the preservation of the public accounts subject to his revision. 3 March, 1817, s. 9, v. 3, p. 367. 7 May, 1822, s. 3, v. 3, p. 689. SEC. 274. The Second Comptroller may prescribe rules to govern the ond Comptroller payment of arrears of pay due to any petty officer, seaman, or other person not an officer, on board any vessel in the employ of the United States, which has been sunk or destroyed, in case of the death of such petty officer, seaman, or person, to the person designated by law to receive the same. 4 July, 1864, s. 3, v. 13, p. 390. SEC. 277. The duties of the Auditors shall be: Title 7, Chap. 4. Duties of the Fifth. The Fourth Auditor shall receive and examine all accounts accruing in the Navy Department or relative thereto, and all accounts Auditors. relating to Navy pensions; and, after examination of such accounts, he shall certify the balances, and shall transmit such accounts, with the vouchers and certificate, to the Second Comptroller for his decision thereon. 3 March, 1817, s. 4, v. 3, p. 366. 8 June. 1872, s. 22, v. 17, p. 28. 3 March, 1849, s. 3, v. 9, p. 395, 415. NOTES.-Every account falling within the scope of sec. 277 R. S. must undergo, successively, an examination by the Auditor and the Comptroller; the action of the former is primary altogether and indefinite; that of the latter wholly revisory and final.*" Settled," equivalent in meaning to "finally acted on." A certificate to the Department must be accompanied by the auditor's action; need not be incorporated in the certificate.-Op. XV, 139, Taft, Aug. 2, 1876. See also 192. The President cannot interpose in the settlement of accounts by the accounting officers and direct credits to be allowed; cannot interfere legally with the duties belonging to the accounting officers; an appeal does not lie to him from the determination of the accounting officers acting in the sphere of their duties; he cannot interfere in their decisions; he does not possess the power to examine into the correctness of their settlements for the purpose of correcting any errors they may have committed.-Op. I, 624, 636, 678, 706, Wirt; II, 507, 544, Taney; v. 630, Crittenden. SEC. 283. The Auditors charged with the examination of the accounts Manner of keeping accounts of of the Departments of War and of the Navy, shall keep all accounts of Departments of the receipts and expenditures of the public money in regard to those War and the Departments, and of all debts due to the United States on moneys ad- Navy. vanced relative to those Departments; shall receive from the Second Comptroller the accounts which shall have been finally adjusted, and shall preserve such accounts, with their vouchers and certificates, and record all requisitions drawn by the Secretaries of those Departments, the examination of the accounts of which has been assigned to them. They shall annually, on the first Monday in November, severally report to the Secretary of the Treasury the application of the money appropriated for the Department of War and the Department of the Navy, and they shall make such reports on the business assigned to them as the Secretaries of those Departments may deem necessary and require. 3 March, 1817, ss. 5, 6, v. 3, p. 367. [EXAMINATION OF ACCOUNTS UNDER EXHAUSTED APPROPRIATIONS. See APPROPRIATIONS.] [ADJUSTMENT OF LIABILITIES WITH "GENERAL ACCOUNT AT ADVANCES." See APPROPRIATIONS.] SEC. 297. The several Auditors are empowered to administer oaths to witnesses in any case in which they may deem it necessary for the due examination of the accounts with which they shall be charged. 3 March, 1817, s. 12, v. 3, p. 368. 8 June, 1872, s. 24, v. 17, p. 288. Auditors may administer oaths. Title 41. Drafts for War SEC. 3673. All moneys appropriated for the use of the War and Navy Departments shall be drawn from the Treasury, by warrants of the Secretary of the Treasury, upon the requisitions of the Secretaries of those and Navy DeDepartments, respectively, countersigned by the Second Comptroller of partments. the Treasury, and registered by the proper Auditor. [March 4, 1874, v. 18, p. 19, modifies as to War Department.] 7 May, 1822, s. 3, v. 3, p. 689. 3 March, 1817, ss. 5, 9, v. 3, p. 367. Form of draw SEC. 3675. All warrants drawn by the Secretary of the Treasury, upon ing and charging the Treasurer of the United States, shall specify the particular appro- warrants. priation to which the same should be charged; and the moneys paid by virtue of such warrants shall, in conformity therewith, be charged to such appropriation in the books of the Secretary, First Comptroller, and Register. 3 March, 1809, s. 1, v. 2, p. 535. 2 Sept,, 1789, s. 6, v. 1, p. 67. Sec. ACCOUNTS OF LOST VESSELS AND CLOTHING. 274. Payments to representatives of person lost. 286. Fixing date of loss of missing vessels. Title 7, Chap. 3. SEC. 274. The Second Comptroller may prescribe rules to govern the payment of arrears of pay due to any petty officer, seaman, or other to deceased per person not an officer, on board any vessel in the employ of the United States, which has been sunk or destroyed, in case of the death of such petty officer, seaman, or person, to the person designated by law to receive the same. sons. Title 7, Chap. 4. 4 July, 1864, s. 3, v. 13, p. 390. SEC. 284. In every case of the loss or capture of a vessel belonging to the Navy of the United States, the proper accounting officers of the Settlement of accounts of payTreasury, under the direction of the Secretary of the Navy, are authormaster of lost or ized, in the settlement of the accounts of the paymaster of such vescaptured public sel, to credit him with such portion of the amount of the provisions, vessels. clothing, small stores, and money, with which he stands charged on the books of the Fourth Auditor of the Treasury, as they shall be satisfied was inevitably lost by such capture or loss of a public vessel; and such paymaster shall be fully exonerated by such credit from all liability on account of the provisions, clothing, small stores, and money so proved to have been captured or lost. Fixing date of vessels. 3 March, 1847, s. 6, v. 9, p. 173. 22 June, 1860, s. 3, v. 12, p. 83. SEC. 286. The proper accounting officers of the Treasury are authorloss of missing ized, under the direction of the Secretary of the Navy, in settling the accounts of seamen, and others, not officers, borne on the books of any vessel in the Navy which shall have been wrecked, or which shall have been unheard from so long that her wreck may be presumed, or which shall have been destroyed or lost with the rolls and papers necessary to a regular and exact settlement of such accounts, to fix a day when such wreck, destruction, or loss shall be deemed to have occurred. Accounts of seamen, &c., on 4 July, 1864, s. 1, v. 13, p. 389. 1 SEC. 287. The proper accounting officers of the Treasury are authorpetty officers, ized, in settling the accounts of the petty officers, seamen, and others, lost vessel. not officers, on board of any vessel in the employ of the United States, which by any casualty, or in action with the enemy, has been or may be sunk or otherwise destroyed, together with the rolls and papers necessary to the exact ascertainment of the several accounts of the same at the date of such loss, to assume the last quarterly return of the paymaster of any such vessel as the basis for the computation of the subsequent credits to those on board, to the date of such loss, if there be no official evidence to the contrary. Where such quarterly return has, from any cause, not been made, the accounting officers are authorized to adjust and settle such accounts on principles of equity and justice. [See § 274.] Compensation for personal ef fects lost. Payment of accounts of deceased petty offi cers, seamen, &c., of lost vessel. Idem, s. 2. SEC. 288. The proper accounting officers of the Treasury Department are authorized, in settling the accounts of the petty officers, seamen, and others, not officers, on board of any vessel in the employ of the United States, which, by any casualty, or in action with the enemy, has been or may be sunk or otherwise destroyed, to allow and pay to each person, not an officer, employed on the vessel so sunk or destroyed, and whose personal effects have been lost, a sum not exceeding sixty dollars, as compensation for the loss of his personal effects. Idem, s. 2. SEC. 289. In case of the death of any such petty officer, seaman, or other person, not an officer, such payment shall be made to the widow, child or children, father, mother, or brothers and sisters jointly, following that order of preference; such credits and gratuity to be paid out of any money in the Treasury not otherwise appropriated. Idem, s. 3. |