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overrule the Auditor's decision as to the sufficiency of these
latter reasons: Provided, That the Secretary of the Treasury the Trives urruit: shall prescribe suitable rules and regulations, and may make for rendition of orders in particular cases, relaxing the requirement of mail
ing 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: nnd 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.' Sec. 12, act of July 31, 1894 (28 Stat. L., 209); act of March 2, 1901 (31 ibid., 910).
188. The Secretary of the Treasury shall, on the first port delinquent Monday of January in each year, make report to Congress Sec. 4,.uy 2 of such officers and administrative departments and offices
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 othcers 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 Stut. L., 179).
189. It shall be the duty of the Secretary of the TreasJuly 31, 199, ury annually to lay before Congress, on the first day of
the regular session thereof, an accurate, combined state
Secretary of Treasury to re
. , p. 179.
Annual report of receipts and expenditures,
15, V. 28, p. 210.
1 Amended by the insertion of the clause in brackets by section 4 of the act of March 2, 1895. (28 Stat. L., 817.)
2 Section 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. L., 210).
THE ACCOUNTING OFFICERS.
THE COMPTROLLER OF THE TREASURY.
190. The Comptroller of the Treasury. 191. To prescribe forms of accounts.
ler of the Treas.
90. The offices of Commissioner of Customs, Deputy The ComptrolCommissioner of Customs, Second Comptroller, Deputy ury:
Sec. 4, July 31, Second Comptroller, and Deputy First Comptroller of 1894, v. 28, p. 205, 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: Provided, 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. 0. 42, A. G. O., of 1900.
Sec. 5, ibid.
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). Comptroller to prescribe forms,
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. Comptroller's decisions to gov
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. . Comptroller 193. The Comptroller of the Treasury, in any case where, may direct settlement of particu- in his opinion, the interests of the Government require it, July 31, 1894, shall direct any of the auditors forth with to audit and
settle any particular account which such auditor is Sec. 271, R. S.
authorized to audit and settle. Sec. 6, ibid.
Sec, 8, ibid.
V. 28, p. 206.
Sec. 6, ibid.
THE AUDITORS OF THE TREASURY.
Par. 194. The Auditors, general duties. 206. Settled claims not to be reopened. 195, 196. Auditor for the War Depart. 207. Rules by Secretary of Treasury. ment, duties.
208. Rules by heads of Departments. 197. Recovery of debts.
209. Requisitions, warrants, advances. 198. Certificates of balances; revision. 210. Division of Bookkeeping and War199. Reexamination of accounts.
rants. 200. Certificate of differences on revision. 211. Offices of Comptroller and Auditors 201. Settlements of accounting othcers
not new. conclusive.
| 212. Transfer of duties. 202. Examination of claims.
213. Date of operation of new system. 203. Revision of decisions by Comptroller. 214. Books and papers in District of 204. To preserve accounts.
Columbia to be accessible to ac205. Transcripts as evidence.
Auditors of the Treasury.
194. The Auditors of the Treasury shall hereafter be S: 3:25. 28: designated as follows: The First Auditor as Auditor for
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.
2 So 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
Second. The Auditor for the War Department, ment 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 military 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
Auditor for War
Sec. 7, ibid.
1 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 provided 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 them 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 account 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 himn 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 section 8 of said act, granted only to the Comptroller of the Treasury. 1 Compt. Dec., 94.
Auditors to recover debts.
Sec. 4, ibid.
Duties of Audi. tors for War and
45, ss. 5, 6, v. 3, p. 367.
Sec. 283, R. S.
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, ibid.
196. The Auditors, under the direction of the Comptroller of the Treasury, shall superintend the recovery of all debts tinally certified by them, respectively, to be due to the United States. Sec. 4, ibid.
197. The Auditors charged with the examination of the Navy Depart-accounts of the Departments of War and of the Nary Mar. 3. 1817, c. shall keep all accounts of the receipts and expenditures of
the public money in regard to those Departments, and of all debts due to the United States on moneys advanced relative to those Departments; shall receive from the 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.
198. The balances which may from time to time be ceron Exerutive De- tified 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
Certified bal ances conclusive
Sec. 8, ibid.
The act of July 16, 1892, contained the following requirement: “Hereafter nothing in section two hundred and seventy-seven of the Revised Statutes shall be so construed as to prevent the Second Auditor of the Treasury from disallowing claims for arrears of pay and bounty in cases where it appears from the records and files of his ottice that payment in full has already been made to the soldier himself, or to his widow or legal heirs: Prorided, That if any person whose claim may be disallowed be dissatisfied with the action of the Auditor, he may, within six months, appeal to the Second Comptroller; otherwise the Auditor's action shall be deemed final and conclusive and be subject to revision only by Congress or the proper courts.” (27 Stat. L., 194.) See 4 Compt. Dec., 471.