Page:United States Statutes at Large Volume 44 Part 1.djvu/994

 § 7 5 runny 81.·~·—~1lONH render his decision upon any question involving a payment to be made by them or under them, which decielon, when rendered, shall govern said omce in passing upon the account containing said disbursement. (July 31, 1@4, c. ,174, S 8, 28 Stat. 207; June 10, 1921, c. 18, § 304, 42 Stat. 24.). · 75. Regulations for carrying out provisions.-—-It ahall be the duty ot the Secretary of me igreasury to make appropriate rules and regulations for carrying out the provisions _ ot oec- 'tions 72, 74, 76, 78, 84, 87, *496, 506, and 5141 Q ""this title, and for transferring or preserving book ; papers, or other. property appertaining to any otilce or branch of buslnem affected by them. · ”, . ‘ r It shallalsov bethe duty of theheade of the several executive departments and not the proper onlcers of other Gorernment establishments, not within the jurisdiction of any executive · department, .to make appropriate rules and regulations to secure a proper administrative examination- ot all accounts, sent to them, as required by section 78 of this title, before their transmission to the General Accounting Ofllce, and ·i‘or the execution of other requirements of this chapter in eo far as the same. relate to the ’eeveral‘ departments or \_ establishments. (July 31,‘1894,.c. 174, § 22,.28 Stat. 210; Jnne`\Zl0, 1921, c.'18, §304,42sm.2·;} .-,¢ ·    _ 76. Requisition for _•dva¤ccs.——Every requisition for an advance ot money, before being, actedr one by the Secretary _ of the Treasury, éhallebe sent torthe General Accounting Omoo for action thereon. as required by section 78 of this title. _ All warrants, when authorized by law and signed by the Secretary og the Treasgury, shall be counterslgned in ·the,,Gen- 'eral Accounting Otllcé, and all warrants for the payment of ymoney shall be accompanied either by T the- certificate, men- ` ; tioned in section 72 of this title, -0r hy the requisitlohifor ludvance of moneyn which 'certiilcate or pequxntaon shall sperify the particular appropriation to which the name should be charged, instead of being speclliedl on the warrant; and shall also go `with the warrant for the Treasurerhwho shall return .the'certi§cate, or requisition f6 the General Accounting Onice, Q with the date and amount of the draft issued indorsed thereon,. Reqnlaltionn tor? the payment of money on allaudltetl accéunts, J 01"for eoveringmoney into the' Treasury, shall not be required. And requisitions for adyanceb of money shall, not be countersigned in the General AEcountin{;0Ece.' (July 31, 189-1, <;..174, `I 11,'A za sm. 2B9;‘June. 10, 1921, e. 18, 5 ao-1,_ ,42QStat; _ 77. Charging warrants to appropriation speelB_e¢l.j—-Money; _ palgl by ylrtue ofsuch warrants shall be charged to the appro- .priation sogspeclned in t the books of the Secretafi of the Treasury and General Accounting. Otlice. (R. S. § 3675; June 10, 1921,,c; 18, § 304, 42 Stat. 24.) - 78. Rendition of current aceounta.—g—··Except as otherwise pro vided by law, all monthly accounts shall heemalled or otherwise sent to the proper omcer at Washington within ten days after the end of the month to which they're1ate,_and quarterly and other accounts within- twenty days after the perlogl to which they relate, and  hall be transmitted to and received by the General Accounting O¤ee within twenty days ot their actual receipt at the proper omce ln Washington in the case of monthly, mud sixty days in the MSG of quarterly and other accounts. Should there be any delinquency in this regard at the time ot the receipt by the General Accounting O¤ce o£ a requisition for an advanee ot money, mid o¤ée shall diaapprove the requidtion, whldn mid o¤ce may also do for other reasons arising out of the condition of., the owcerk acoounts {tor whom the advance larmuested; but the  of the Treasury may overrule Omen! Accounting 0mce’¤ declsion as to the suQclenoy,.§£ than latter  The kcretary of the Treasury shall prescribe suitable rules and rqulw tions, and may make orders in particular ` `requlr@t ot mailing or othawln  aceonnw an siege

Y AND FINANCE Qgg said, within} te? or twenty dayi, or waiving delinquency. lil such cases italy in which there ls, or is likely to be, a manifest physical dimculty in complying with the mme, it being llw purpose otthis provision to require theprompt rendition of lu;- countuwithout regard to the mere éonvenieocc of the ottlcors, and to forbid the advance .ot money to those delluquent in renderingthem, Should there be a' delay by the administrative departmexits beyond the aforesaid twenty or sixty day; in · trausinlttlug accounts, an order of the President; or, `in the evetgqt o§)‘the abeeye from the eeat of Government or aickmes ot tlge/Prégideut, an order of t.hB·,SB(.‘T6;8fY of the Treasury. in . the pardcfular case, shall bé necessary toiauthorise the advgm-,5 ot money requested. o This section shall not apply to aecoupts or I the poutal revenue and expenditures. therefrom, which shall bo rendered as required by — law. (July 31, 1894, c. 174, § 12, _ 28 Stat. 209; Har. 2, 1895;;:. 177, 'S 4, 28 Stat. §07; June lu, 1921, e. 18,.5 sm, 42.Stat._24.). é r ; ~ u. . K 79. 'Pransaiissiim of accents af courts in Alaska t• Depart. , ment of Juetice.—When,·ln the oplulon of the Attorney General; it will be impossible for the accounts. of any court oEYal or · other person whoaedaccounts permit: to the United States c0ul·ts· in Alaska to be transmitted to the  of Jus. tice within the period prescrdbed bi hw; the Attorney General 1 may modify, as he may deem;pmper,`a·1;y requirement ot law écoucemiug the time when such accounts shall be regdered and · transmitted; (Har. 3, 1999, c. 2W, { 10, ‘35 Stat. M2.) -. _; Adniaiatrative examinatiaa   aeéanta of Army " expenditures,——The tfme for exummatiua of `monthlyt accounts, covering expenditures from appropriations for the- Army, by the bureaus and omces of the War Department, after the date of actual receipt and belore transmitting tlie same _ to the General Accounting §Ol'Bce,- shall be sixty clays, and in time of war may be erteuded to ninety days by the Secretary ot the Treasury uponlrequeét of the Secretary of  (Hari 2, 1901, e. 803,31 Stat. 310; `July 9, 1918, c. 143, ~@bchiptcr . 18, 40 8tat.“@2; June 10, 1921, c. 18, S 304, 42'Stat. 24.):, _ 81. Transmission of aecouats at »arahala.·-—-Accounts ot ` United States marshals and other faxsmring omcew» of the Departmeptof Justice shall be"trai$smltted` to tlne Gemral Accounting Otllce within eighty days after the date of their receipt. in the Department of Just1cc__ at‘ Washington, District of Golurxibla. (Mar. &,`1907,»e. @18, 5 1, 34_Stat. 1300; June 10, 1921, c. 18; { 304, 42 Stat: 24.). -.  ’t — 82. Administrative exaninathn of ac¢a•¤ts.y-Except as otherwise provided, the administrative examination ot all public accounts, preliminary to »their_ au&t by; thej General Aceount1ng·'Omce, aha!} be- made aa ccmtehnulated by sectiou '78 ot this¥t_it1e,’ and ·all vouchers and pay rolls shall be prepared and l gexamlned by and ·th@lr‘ the adminimmtive heads ot dlvlaloua and bureaus. in the executive departments and hot by the dlabursiug clerks of said departmehts. ., except ..thoee vouchers fprepared · outside of `Washmgtoa prior to ~ August w, 1912, may continue to be so D1‘€P¤rcd and the dlsbursing omcers amll make only such exammauon .ot vouchers ai may be uee@ry to agertaln whether they represent legal claims against the Utnited States.; (Aug. 23. 1912, c. 850, § _1, 37 Stat. $75.) _ `. { 83. Administrative audit of amounts mder Department of · Jutiee.-——-'1‘he administrative audit of all expenditures under the control. ot the Department of Imtice shall be made in the Division at Accounts of that dgparment., (Auk. 23, 1912, c.M0,'$1,8‘TBtat.40&») · ‘ _ 84. @ditiea at accom: of e8eer• of courts.-Betome trarls·. to tm      accounts of dis- F trtet attorneys, aadbtut attcrmva,. marshals, comml•eiom·m,· ®k¤, and othefobceaa of the  of the United States. ` `éxcevfceaaular eourm made oataud approved as  by    to   or held for