| 0:'the budget and accounting act the budget and accounting act a compilation of the · 192] act as amended and', | |
| 1:'extended by the budget and accounting procedures act of 1950, and other amendments through he 89tl1 congress, 1st session. reference', | |
| 2:'gao d states general accounting office kf . a314 6236 r 0 1966 law f a{ kf ,,23. ,ai the', | |
| 3:'bud get and ace 0 u n ti n g act, 9 2 1, asam en d f d a', | |
| 4:'compilation of the 1921 act 3s amended and extended by the budet and kcountin procedures act of 1950, and other', | |
| 5:'amendments throuh the 89th . conress. 1st session. prepared by the staff of the le21s1ative digest section united states general', | |
| 6:'accounting office office of the general counsel february 1966 publi c law i367th congress chapter 18lst session s. i o4', | |
| 7:'47 st.t. ?o 31 u.s.c. i oeletions are shown in hrackets and new material is in italics. an act to', | |
| 8:'proovids a natitmal budpet o!/. :tem and an indepeniknt audit of government accountb and fo other purposes. be it enacted', | |
| 9:'hy the senate and lious e of itepresentatives of the united states of america in congress asembled, title idefiniti ons', | |
| 10:'sec . 1. this act may he cited a. the p.udet and accounting act. 1921. sec. 2. en used 1n', | |
| 11:'this actthe terms department and estahli shment and department or establish ment mean any executive department, independent commission, board, bureau,', | |
| 12:'office, agency, or other establishment of the f.overqment. including any independent regulatory commission or board anal/the municipal overnment of the', | |
| 13:'district of columbia, but do not include the legislative branch of the government or the supreme court of tbe united', | |
| 14:'states; the term the budltet means he l\udget required by section 201 to be transmited to congress; the term bureau', | |
| 15:'means the bureau of the budet; the term director means the director of the bureau of the budget; the term', | |
| 16:'[tass1stant d1rectoru] tldeputy di7ectorl l means the [assistant director] deputy director of the bureau of the budget ; and the', | |
| 17:'tsrm appropriations incl.udes in. applopriate conte:tj .funds and authom.zations to c7eate obligations by contjact in advance of appropriationsj or any', | |
| 18:'ot her authority maicing funds availabl.b for ob ligation 01 erpendi turn. y 1/ added by sec. 201, public law', | |
| 19:'1q, 76th conre.s 53 stat. 561, 565 2/ act of july 31, 1953, public law 176, 83rd con r.s. 67', | |
| 20:'stat . 298 , 29911 added by sec. 101, public law 784, 81st congress 64 stat. 832 1. title iithe', | |
| 21:'budget sec. 201. the president shall transmit to congress [on the first day] during the first fifteen days of each', | |
| 22:'regular session. the budget, which shall set forth [in summary and 1n detail:1 his budget message, swrrrrrzry data and text,', | |
| 23:'and suppo:rl:ing dlttail.y the budget shall set foroth in such forom and &tail as the proesidltnt may dete1mine ca estimates', | |
| 24:'of the expenditures and approoriations necessary 1n his judment for the support of the government for the ensuing fiscal year;', | |
| 25:'except that the estimates for such year for the legislative branch of the government and the supreme court of the', | |
| 26:'united states shall he transmitted to the president on or before october 15 of each year, and shall be included', | |
| 27:'by him 1n the budget without revlion;] [b his estimates of the receipts of the government during the ensuing fiscal', | |
| 28:'year. under 1 laws existing at the time the budget 1s transmitted and also 2 under the revenue proposals, if', | |
| 29:'any. contained in the rudget;l [c the expenditures and receipts of the rvernment during the last completed fiscal year;] d', | |
| 30:'estimates of the expenditures and receipts of the government during the fiscal year in progress;1 [e the amount of annual.', | |
| 31:'permanent. or other appropriations, including balances of appropriations for prior fiscal vears, availahle for expenditure dur1n t he fiscal year', | |
| 32:'in progres. as of novemher 1 of such year; j [f balanced s tatements of 1 the condition of the', | |
| 33:'treasury at the end of the last completed fiscal year. 2 the estimated condition of the treasury at the end', | |
| 34:'of the fiscal year in progress, and 3 the estimated condition of the treasury at the end of the ensuing', | |
| 35:'fiscal year if the financial proposals contained in the udget are adopted; [g all essential facts regarding the bonded and', | |
| 36:'other indebtedness of the government; and] [h such other financial statements and data as in his opinion are necessary or', | |
| 37:'desirable in order to make known in all practicable detail the financial condition of the government.1 1 functions and activities', | |
| 38:'of the government ; 2 at such times as may be placticabze, in.fornlation on progroam costs and accomplishments; 3 any', | |
| 39:'othero aesiroble classifications of data; 4 a roeconci liation of the sw!i71a7y data on erpendituroes with prooposed approop7iations; 5 estimated', | |
| 40:'expenditures anri proposed appropriations necessary in his judgment foro the support of the govemment foro the ensuing fiscal ! !', | |
| 41:'sec. 201 amended by sec. 102a, public law 784, blst cong . , 64 stat. 832 and sec. la, public', | |
| 42:'law 863, 84th cong., 70 stat . 782 2. yenr, e=oet that estimated b1enr.itulos and proposed appropriatiom fol sh year', | |
| 43:'for the legi.z.ative branch of the government and tho suplbmb curt 0 t.e unit.d stat.azl be trar.smitted to tlte presi16nt', | |
| 44:'on 01 be;ore october 1s of .ach year, and shan be included by him in the budget iji tltout roevision;', | |
| 45:'. 6 estimated receipts of the govemrvmt during the ensuing fiscal yearj undsr j lqlj8 e:i sting at the time', | |
| 46:'the budget is transmitted and also 2 del tho lbvenub proposals, if any, coltai.d in t.e pui.pet; 7 actual appropriations,', | |
| 47:'e:r.penditutes, and 1bceipts of the gove,.t during the last conplsted fiscal yea: 8 estirlct. :i e:rpenditulb. an; receipts, and actual', | |
| 48:'0 propcsed approp1iationa 0.1 the government durinp the fiscal year in pjognsb ; 9 balanced statement. of j tho cdition', | |
| 49:'of the treasury at the .d of the zant c!lsted .fiscal year, 2 the estimated coldition 0; tho tlbasury at', | |
| 50:'tho end of tho fiscal year in prop, s, and 3 the estimated condition of the 1reasury at the end', | |
| 51:'ot the ensuing fiscal year if tho .financial proposals coltained in the budget are a.dopted; jo all es.ential facts regaminp', | |
| 52:'the hol,fsd and oth.,. indebtedness of the government: and 11 such othsr financial statements and data as in his cminion', | |
| 53:'are necessary or tibsilable in oroer to rrrlke knnr.m in all pfq.cticahle detail the .rinaneiaz coru:iti011 of the govemment. h', | |
| 54:'wlumever the fflsidelt dete;nes tmre h been estahism:l a satisfactory system of acc1ual. accozmting for an approopriation or fund ac=t,', | |
| 55:'.ach proposed appropriation tmreafter trar,mitt.d ta tm ctmg76ss for sh account pu:rbumt ta the provisions of tris act shan be', | |
| 56:'accort1pani6d bfl a propose 1 lirrri. t.cticm on annun z. accrued erpertriitu.res. the p1csidsnt mew include in the 9udaet ljitjj', | |
| 57:'ani. buc1 plooosed l.imita tion on annual acc1uilr. b:rpp.niit:.uoesj d1op081ll.s /01 p1otjisiom aut;.on3 ing the head of a depa1t1r¥jnt 01', | |
| 58:'establishmpnt to nake tnnsfsls, l1itmn his dspaent or establishment bee suh litati on annual acc1uba e=penditulos: and such provisions may', | |
| 59:'umit by amount or by per centul: th size of any t1al1aler if0 pnmose:. fc whenevbr an appropriation is subject', | |
| 60:'to a limitation on cz7z7%ual accrue; eroenditujl6s, the1b shalz be ciuugbd against tns limitation the cost of goods and services', | |
| 61:'and othel agsets received, advance paymsnts mads and prdg1f!sb payments becomi7lf dub, and the amount of any other liabilities becominp', | |
| 62:'payable, during the .tiscal mear concemed. d at the lind of the .riscal yslzj concs11ler!, atth unused balance o. the', | |
| 63:'limitatiol on annual accrued e:rpenditures shalt lapse, e=cept that t tr.enever any liabilities are incu11bd t tithin the limitation providsd', | |
| 64:'!07 in any .fiscal yeal 1jhsther or not 1bco1detl or 1eported in such .fiscaz year, nothing in this s.ction shazz', | |
| 65:'be construer! ta pre!jelt tho makinp of payment the16fol in any subsequent .isca.l yea., e any obligations incurred during the', | |
| 66:'fi.cal year ,,med 01 in priol fiscat years hich do not result in liabilities ;coming payabls during tho fiscal year', | |
| 67:'concerned sau be charged against tho limitati on annual accrued expenditures for any ljucceedinp fiscal meal in tjhich such obligations', | |
| 68:'may result in liabilities becoming payabls. 3. f nothing in subsections b through e of this section shazz be construed', | |
| 69:'to change existing ith respect to the method o manner of wdng appropriations or the incurring of obligations wtder appropriations.', | |
| 70:'note: subsections b, e. cd, e, and f, supra, were added by public law 85759, approved auust 25, lqs8, 72', | |
| 71:'stat. 852. and ceased to be in effect on april 1, 1962. sec. 202.a if the etlmated receipts for the', | |
| 72:'ensuin fiscal year contained 1n the budget, on the basis of laws existing at the time the budget is tranatted,', | |
| 73:'plus the estimated amounts in the treasury at the close of the fiscal year 1n progress, available for expenditure in', | |
| 74:'the ensuing fiscal year, are less than the estimated expenditures for the ensuing fiscal year contained in the budget, the', | |
| 75:'president 1n the budget shall make recommendations to congress for new taxes, loans, or other appropriate action to meet the', | |
| 76:'estimated deficiency. b if the aggregate of such estimated receits and such estimated amounts in the treasury is greater than', | |
| 77:'such estimated expenditures for the ensuing fiscal year, he shall make such recommendations as in his opinion the public interest', | |
| 78:'require. sec. 203. a the president from time to time ay transmit to congress supplemental or deficiency estimates of such', | |
| 79:'appropriations or expenditures1 such roposed stcpple11nv/.taz 01 deficiency aprrropriations as in his judent lare necessary on account of laws enacted', | |
| 80:'after the transision of the rudget , or 2 are otherwise in the public interest. he shall accompany such [estimates', | |
| 81:'proposals with a statement of the reasonss,herefor, including the reasons for their omission from the budget . b whenever such', | |
| 82:'po8ed supplemental or deficiency {estimates] appropriations reach an aggregate which. if they had been contained in the budget, would have', | |
| 83:'required the president to make a recommendation unde r subdivision,ca of section 202, he shall thereupon make such recommendation. !', | |
| 84:'sec. 204 . a except as otherwise provided in this act, the contents, order, and arrangement of the [estimates of', | |
| 85:'appropriationsl p08bd appropriations and the statements of expenditures and estioated expenditures contained 1n the nudet ot trarsmitted under section 203,', | |
| 86:'and the notes and other data submitted therewi th, shall conform to [the requirements of ex1stin law] requirements prescribed by', | |
| 87:'te president. [cb estimates for lumpsum appropriations contained in the budget or transmitted under section 203 shall be accompanied by', | |
| 88:'statements showing, in such detail and form as may be necessary to inform r.ongress, the manner of expenditure of such', | |
| 89:'appropriations and of te corresponding appropriations for the fiscal year in proress and the last copleted fiscal year. such statements', | |
| 90:'shall be in lieu of statements of like character now required by law.] 11 sec. 203 smended hy sec. l02b.', | |
| 91:'public law 784, 81st cong., 64 stat. 832. 833 §.i ibid. 4. b the bur/get, and statemente furnished .nth any', | |
| 92:'proposed supplemental or deficienc1/ appropriations, .hall be accompanied by info,. ,tion as to personal. semcelj and other objects of emmcr:ture', | |
| 93:'in the same manner anr. fom as in the iludpet for the fi.cal y.ar 1950: provided, that this requi7emcnt may', | |
| 94:'be wived 01 modifi.a, eithsr gll1ujmll.y or in specific cases, by joint action 0: the colljflitteea of onprt6bb having jurisdiction', | |
| 95:'oljor appropriations: and provided further, that nothing in this act shall be construed to lit the authority of conrrrittee. of', | |
| 96:'ongrte85 to request and receive suclj inlojl!tltioll in such form as jmy may desire in consideljticm o . .r ann', | |
| 97:'acticm upon budget 8stimates.! sec. 205. fn,enever an basic cnange is made in the .fo, of the udgetj the president,', | |
| 98:'1n addition to the udet, ahall transmit to congress [on the first monday 1n december, 1921, for the service of', | |
| 99:'the fiscal year ending june 0, 1923, only, an alternative budget, which shall be prepared in such form and amounts', | |
| 100:'and accordin to such system of classification and itemization as is, in his opinion, moat appropriate, with] such explanatory notes', | |
| 101:'and tables as mav be necessary to show where the various items embraced in the budet [are contained 1n such', | |
| 102:'a1,rnative budget. 1 of ths prior year a7e con.tai, ei in the n2j rudget. sec. 206. o estimate or request', | |
| 103:'for an appropriation and no request for an increase in an item of any such estimate or request, and no', | |
| 104:'recommendation as to how the revenue needs of the government should be met shall be submitted to congress or any', | |
| 105:'committee thereof by any officer or employee of any department or establishment, unless at the request of either house of', | |
| 106:'congress. sec. 207. there 1s hereby created in the [department of the treasury] executive offioe of the pre8iden1 a bureau', | |
| 107:'to be known as the bureau of the budet. there shall be in the bureau 8 irector and [an assistant', | |
| 108:'directorl a depu director,loi who shall be appointed by tbe presid,nt and receive salaries of t30ooo and $28 5 00', | |
| 109:'a year respectlvely.ll the [assistant eputy irector shall perform such autles 4s the director may designate. and during the absence', | |
| 110:'or incapacity of the director or durng a vacancy in the office of nrector he shall act nirector. the bureau,', | |
| 111:'under such rules and regulations as the president may prescribe, shall prepare [for him] the budget, aod any prop08sd supplemental', | |
| 112:'or deficiency [estimates] appropations and to this end shall have authority to assemble, correlate. revise, reduce, or increase the [estimates}', | |
| 113:'requests for appropriations of the several departnts or estab11shments. 12 1/ amended by sec. 102c, public law 784, 810t cong.,', | |
| 114:'64 stot. 832,833 8/ amended by sec. 102, public law 784, 818t cong., 64 stat. 832,83311 bureau of the budget', | |
| 115:'transferred from the treasury dept. to the executive office of the resident by reorganization plan no.1. effective july 1, 1939', | |
| 116:'53 stat. 1423 101 title of position changed t o neputv director and two positions of assistant director authorized by', | |
| 117:'public law 176, 83d cong., 67 stat . 298, 299 11/ rate of compensation fixed under the covernment employees salary', | |
| 118:'reform act of 1964, 78 stat. 400, 416 5. sec. 208. a the director, under such rules and regulations as', | |
| 119:'the president may presc:ribe, shall appoint and fi: t1uj compensation of13 / attorneys and othr employees and make exnenditures for', | |
| 120:'rent 1n the district of columbia , printing, b1ndin , t eler s . telephone service, l aw boo1, books', | |
| 121:'of reference, periodicala , stationery, furniture, office equipment, other supplies, and necessary expenses of the office. within the appropriations made', | |
| 122:'therefor. sec. 208 b . c. d. and e 141 sec. 09 . the bureau. when directed by the president,', | |
| 123:'shall make a detailed study of the departnts and establlsht s for the purpose of enabling the president to determine', | |
| 124:'what chanf,es [with a view of securin greater economy and efficiency 1n the conduct of the public service1 should be', | |
| 125:'made in 1 the existing oranizat10n , activities, and methods of business of such departments or estdblishent8, 2 the appropriations', | |
| 126:'therefor, 3 the assignment of particular activities to particular services, or 4 the rerouplng of services . the results of', | |
| 127:'such study shall be embodied in a reoort or reports to the qresident, who may transmit to congres such report', | |
| 128:'or reports or any pat thereof with his recoendations on the matters covered there y .1i1 sec. 210 .m/ sec.', | |
| 129:'211. 171 sec. 212. the bureau shall, at the request of any committee of either rouse of c onress havin', | |
| 130:'jurisdiction over revenue or ppropriations, furnish thl committee such aid and information as i t may request. sec. 213. under', | |
| 131:'such reulations as the president may prescribe, 1 every department and establishment shall furnish to the bureau such information il8', | |
| 132:'the bureau may from !f94! to time require, and 2 the director and the assistant deputyjjv director, or any employee', | |
| 133:'of the hu reau when duly authorized, shall, for the purpose of securing such information, have access to, and tbe', | |
| 134:'rih t to examine, any books, documents , papers . or records of any such department or estalishment. 13/ subject', | |
| 135:'to public law 42q, slat conr . as amended 63 stat. 954, 973 14/ subsections b, c, rl, and e', | |
| 136:'relating to appointment and compensa tion of certain employees of t he bureau of the budget omitted. 15/ aterial 1n', | |
| 137:'parentheses does not represent deleted languae . 16/ this section relating to preparation of material during 1921 omitted from this', | |
| 138:'compilation as obsolete. 17/ this section re1atin to dut ies of ivislon of ookkeeping and warrants omitted as obsolete. the', | |
| 139:'ivision and functions were transferred to bureau of accounts, fiscal service, treasurv nept . , by reor ani%.tion plan so.', | |
| 140:'iii 54 stat. 1231. 18/ see footnote 1. supra. 6. sec. 214. [0 the head of each department and est.bllhnt', | |
| 141:'ahall designate an official thereof as budget officer thct@for, who, 1n each year under his direction and on or before', | |
| 142:'a date fixed by him, shall prepare the departmental estimates.] b such budget officer shall also prepare, under the direction', | |
| 143:'of the head of the department or establishment, such 8upplemental and deficiency estimates as may be required for its work.]', | |
| 144:'the head of eooh department and establishment shan ppare or cause to be prepand in each yea:r his requests for', | |
| 145:'regut arj 8uppl.emmta, or deficienr:y appropriations. llj sec. 215. the head of each department and establishment ahall [r evise the', | |
| 146:'departmental estimates and submit them] submit hia requests fop appropriations to the bureau on or beforefseptember 15 of each year.', | |
| 147:'] a dats which the psident 8hat determine . in ease of his failure [so to do] to do 80,', | |
| 148:'the president shall cause [to be prepared such estimates and datal such quebts to be preparer as are necessary to', | |
| 149:'enable him to include fin the rudget estimates and statements] buch 19aubsts th t budpet in respect to the work', | |
| 150:'of such department or establishment. 20 sec. 216. [the departmental ertimates and any supplemental or deficiency estimates] a requests for', | |
| 151:'nlular, suppemen.tal, 07 deficiency app1opnations which are suhmi tted to the bureau by the head of any department or establishment', | |
| 152:'shall be prepared and submitted in such form, manner, and detail] as the president may pre.cribe. ]detene in accopc1n:n.ce ljith', | |
| 153:'the provisions of secticm 201.ll./ b the quests of the departments and establishmont. for appropria· tions shan, in such mannep', | |
| 154:'and at such tirres as may be dsterminst by the predident, be devezo;ed from costbased budgets. c fop purposes of', | |
| 155:'administration and operotion, such c08tbased bu,fgete shah be us.d by an departments and establishmsnts and thei,. sub01dirtato unitn. aromnistrative suhdivisiona', | |
| 156:'of appropriations or funde shah be made on the basis of such oootbased bud!,ets. sec. 217.11./ 19/ amended by sec.', | |
| 157:'102f , public law 784, 8lat conr. , 64 stat . 832, 833. 20/ amended by sec. 102g , public', | |
| 158:'law 784, 8lat cong. , 64 stat. 832, 834 11.1 amended by sec. 102h, public lsv 784, 81at cong .', | |
| 159:'t and sec. lb , public taw 863, 84th con., 70 st at. 782 22/ this sec tion appropriating funds', | |
| 160:'for bureau for 1922 omitt ed as obsolete. 7. new sect i ons adoed by the budget and account i', | |
| 161:'ng procedures act of 1950 64 stat . 832, 834 government statistical activities sec. 103. the president, through the rirector', | |
| 162:'of the bureau of the bwiget, i. authorized and directed to teve 7.op programs and to issue regulations and orcurrs', | |
| 163:'.f01 the itt1oved gathenng, compiti, anazyzing, publishing, and disseminating of statistical information for any pulpose by the. various agencies in', | |
| 164:'the e:reeutive broanch of the r,ovemment. such lbgulations and oraers shall be a,.f}wred to by such agencies.lll improved adminis t', | |
| 165:'ration of executive aencies sec. 104. the president, through the ijirector of the bureau of the budget, is authorized and', | |
| 166:'directeri. to evaluate and develop improved plans for the organiaation, coordination, and management of the executive bh of the government', | |
| 167:'r.n:th a vi, to efficient and economic service.£/ businesrtype budgets sec. 105. the ,irst tiojo sentences of section 102 of', | |
| 168:'the government corporation control act of 1945 .19 stat . 5.q7 , are l1rrmded to read as follows: each wholly', | |
| 169:'owned govemment corporation shall cause to be prepared q7!71ually a bueine.stype budget which sholl be submi tted to the i3u1eau', | |
| 170:'of the budget, under such zul.es and 1e;1ulations as the president may establish as to the ,yate of submission, tf', | |
| 171:'e tom and content. the cla:;sifieations 0 cata, and the mq7j7trl in whieh such our!get program shall be prepared and', | |
| 172:'presented. ,,251 ac counti ng and budec classifications sec. 106 . the head of each ex2cutive agency shall, in consultation', | |
| 173:'with the rireetor of the bureau of the f1udget , take ,,,hatever action may be necessary to achieve, insofar as', | |
| 174:'is possible 1 consistency in accowttip1g and budget cl.a.ssifications 2 synchronization between. accowtting and budget classfications and organizational structure ,', | |
| 175:'and 3 support of the budget justifications by i?foromation on performance and proognlm costs by organizational units. 26 231 31', | |
| 176:'u.s. c. l 8b 241 31 u.s.c. l 8a 25 1 31 u.s.c. 847 261 added by sec. 2a, public', | |
| 177:'law 863, 84th cong., 70 stat. 782; 31 u.s.c. l 8c. 8. title i i igeneral accounting office sec. 301.', | |
| 178:'there is created an e9tablishment of the government to be known as the general accounting office, which shall be independent', | |
| 179:'of the executive departments and under the control and direction of the comptroller general of the united states. the offices', | |
| 180:'of comptroller of the treasury and assistant comptroller of the treasury are abolished, to take effect july i, 1921. all', | |
| 181:'other officers and employees of the office of the comptroller of the treasury shall become officers and employees 1n the', | |
| 182:'general accountinc office at their grades and salaries on july 1, 1921, and all books, record, documents, papers, furniture ,', | |
| 183:'office equipment and other property of the office of the comptroller of the treasury shall become the property of the', | |
| 184:'general accounting office. the comptroller geneal is authorized to adopt a seal for the general accounting office.lit sec. 302. there', | |
| 185:'shall be in the general accounting office a comptroller general of the united states and an assistant comptroller general of', | |
| 186:'the united states, who shall be appointed by the president with the advice and consent of the senate and shall', | |
| 187:'receive salaries of s30,oo1 and $28,501 a year respectively. the assistant comptroller rneral shall perform such duties a5 may be', | |
| 188:'assigned to him by the comptroller general, and during the absence or incapacity of the comptroller general, o during a', | |
| 189:'vacancy in that office. shall act as comptroller general. 30t sec. 303. except as hereinafter provided in this section, the', | |
| 190:'comptroller general and the assistant comptroller rneral shall hold office for fifteen yeats. the r.omptroller general shall not be eligible', | |
| 191:'for reappointment. the comptroller general or the assistant comptroller rneral may he removed at any time by joint resolution of', | |
| 192:'congress after notice and hearing, when, in the judgment of congress, the comptroller general or assistant comptroller rneral has become', | |
| 193:'permanently incapacitated or has been inefficient, or quilty of nelect of duty, or of malfeasance in office, or of any', | |
| 194:'felony or conduct involving moral turpitude, and for no other cause and in no other manner except by impeachment. anv', | |
| 195:'comptroller general or assistant comptroller removed in the manner herein provided sall he ine]iible for reappointment to that office. len', | |
| 196:'a comptroller general or assistant comptroller general attains the age of seventy vears, he shall be retired from his office.l!.!', | |
| 197:'27/ 31 u.s.c. 41 28/ rate provided by public law 88426, aug. 14, 1964, 78 stat. 400, 415 29/ ibid.', | |
| 198:'30/ 31 u.s.c. 42 31/ 31 u.s.c. 43 9. any c!troller cene1al who .hall 11 80 retired. for age after', | |
| 199:'seroirzg at uast ten years in jri.s o!fictl. 01 who completes his tbrntj shal.l. nceiu. an annuity durinp the lsrai,.j1er', | |
| 200:'0, jzis tfe equal to the bal.ar payable [or hill off:cs at the tims 0, ntinvm,mt oj omp14tion of tem.', | |
| 201:'b:r:c.ot that the annuity of any ronptcl.ler cenenl. rjno comp14tea hi. te .hall , ,!uce; by o1ui.ourth a! 1 per', | |
| 202:'centum [or each .ult month he is under the age of bi:::tyfive at buch coleticm. any comptroller ce7t6ml who b.,.', | |
| 203:'p6l11cl1umtly di8abled from perforrm.fi his duties bhall be ret;nzd and .hall receive an annuity durifl the rsmaiuul1· of hi. life', | |
| 204:'equal to the balary payable [or hi8 office at the time of retirement if h.e has server at least ten', | |
| 205:'years therein or equal to oneha7. : of such sal.aryif he has served less than ten yea.s. the annuities p1ovided', | |
| 206:'fol henin shal.z bs paid by the rtilnerol accounting o ficc . no pereon 18ceivin.g benefits undsr this act shal.l', | |
| 207:'n ceive tdzy other retilement banefits wtde, any other law of the united state..e/ sec. 304 . all powers and', | |
| 208:'duties which on june 30, 1921, were conferred or imposed by law upon the r.ornptroller of the treasury or the', | |
| 209:'six auditors of the treasury depament , and the duties of the roivision of bookkeepin and tarr ant5 1331 of', | |
| 210:'the office of the secretary of the treasury relating to keepin the persona ledler accounts of disburs ing and collecting', | |
| 211:'officers, shall 9 so far as not inconsistent with this act. be vested in and imposed upon the cneral accountin', | |
| 212:'office and be exercised without direction f ro any other officer. the balances certified by the comptroller \neral shall be', | |
| 213:'final and conclusive udoo the executive branch of the government. the revision by the comptroller general of settlements made by', | |
| 214:'the six auditors hall he discontinued, except as to settlements made before july 1, 1921.1!/ sec. 305 . section 236', | |
| 215:'of the reviserl statutes is amended to read 85 follows: sec. 236. all claim.q. and demands whatever by the c::ovenl.lnent', | |
| 216:'of the united states or aainst it, and all accounts lo,hatever in which the government of the ti ted states', | |
| 217:'is concernec. either a dehtor or creditor, ahall be settled and adjusted tn the r.eneral ac.c:ountin office. sec. 306 .', | |
| 218:'all laws relatio renerally to the administration of the departments and establishments shall, so far as applicable, overn the general', | |
| 219:'accountio office. copies of any hooks , records, pavers. or documents. and transcripts from the hooks and proceedins of the', | |
| 220:'rneral accountin office, when certified by te comptroller general or the assistant comptroller general under its seal, shall be admitted', | |
| 221:'as evidence with 32/ added by public law 161, 8jd con . 167 stat. 229. 33/ division of 8ookkeepin and', | |
| 222:'warrants an it functions were transferred to the bureau of accounts, fiscal service, of the treasury department by reorganization plan', | |
| 223:'no. iii 54 stat. l23l. 34/ the second pararraph of this section relating to the examination of vouchers of the', | |
| 224:'postal service, and the establishment of the rureau of accounts in the post office department , is omitted from this', | |
| 225:'compilation. the bureau of accounts in the post office department was abolished and all functions thereof transferred to the postmaster', | |
| 226:'cenera by reorganization plan no . iii of 1949 63 stat. 1066. 10. the sam effect as the copies and', | |
| 227:'transcripts rereferred to in sectiods 882j351 and 885j361 of the revised statutes. sec. 307. the comptroller general may provide for', | |
| 228:'the payment of accounts or claims adjusted and settled 1n the general accounting office, through disbursing officers of the several', | |
| 229:'departments and establishments instead of by warrant. sec. 308. the duties now appertaining to he division of public moneys of', | |
| 230:'the office of the secretary of the treasury, 80 far as they relate to the covering of revenues and repayments', | |
| 231:'into the treasury, the issue of duplicate checks and warrants, and the certification of outstanding liabilities for payment, shall be', | |
| 232:'performed by the division of bookkej}ng and warrants of the office of the secretary of the treasury. sec. 309. the', | |
| 233:'comptroller general shall prescribe the forms. systems, and procedure for administrative appropriation and fund accounting in the several departments and', | |
| 234:'establishments, and for the administrative examination of fiscal officers accounts and claims against the united states . sec. 310 .', | |
| 235:'the offices of the six auditors shall be abolished, to take effect july i, 1921. all other officers and employees', | |
| 236:'of these offices except as otherwise provided herein shall become officers and employees of the general accounting office at their', | |
| 237:'grades and salaries on july i, 1921 . all books, records, documents, papers, furniture, office equipment. and other property of', | |
| 238:'these offices, and of the division of bookkeeping and warrants, so far as they relate to the work of such', | |
| 239:'division transferred by section 304, shall bcome the property of the general accounting office. the general accounting office shall occupy', | |
| 240:'temporarily the rooms now occupied by the office of the comptroller of the treasury and the six auditors. sec. 311.', | |
| 241:'a the comptroller general shall appoint, remove. and fix the compensation of such attorneys and other employees in the general', | |
| 242:'accounting office as may from time to time be provided for by law. b all such appointments, except to positions', | |
| 243:'carrying a salary at a rate of more than $5,000 a year, shall be made in accordance with the civilservice', | |
| 244:'laws and regulations. c no person aopointed by the comptroller general shall be paid a salary at 8 rate of', | |
| 245:'more than $6,000 a year. and not more than four persons shall be paid a salary at a rate of', | |
| 246:'more than $5,000 a year. d all officers and employees of the general accounting office, whether transferred thereto or appointed', | |
| 247:'by the comptroller general, shall perform such duties as may be assied to them by him. 351 repealed by public', | |
| 248:'law 773, 80th cong., 62 stat. 869, 993 now covered by 28 u.s.c. 1733. 361 ibid. 37/ obsolete. see footnote', | |
| 249:'33, supra. 11. e all off1cal acts performed by such officers or employees specially designated therefor by the comptroller general', | |
| 250:'shall have the same force and effect as though pe rformed by the comptroller rneral in person. f the comptroller', | |
| 251:'general shall make such rulep and regulations as may be necessary for carryin on the work of the general accounting', | |
| 252:'office, including rules and regulations concern1n the admission of attorneys to practice before such office. sec. 312. a the comptroller', | |
| 253:'rneral shall investigate, at the seat of government or elsehere. all matters relatin to the receipt, disbursement, and application of', | |
| 254:'public funds, and rhall make to the president when requested by him, and t o congress at the beinnin of', | |
| 255:'each regular session, a report in writing of the work of the general accounting office, containing recommendations concerninr the legislation', | |
| 256:'he may deem necessary to facilitate the prompt and accurate rendition and settlement of accounts and concerning such other matters', | |
| 257:'relating to the receipt, disbursement, and application of public funds as he may think advisable. in such regular report, or', | |
| 258:'in special reports at any time when congress is in sesion, he shall make recommendations looking to greater economy or', | |
| 259:'efficiency in puhlic expenditures. b he shall make such investlgtions and reports as shall be ordered by either house of', | |
| 260:'congress or by any committee of either rouse havin jurisdiction over revenue, appropriations, or expenditures. the comptroller general shall also,', | |
| 261:'at the request of any uch committee , direct assistants from his office to furnish the committee such aid and', | |
| 262:'information 3s i t may request. c the comptroller rneral shall specially report to r.onress every expenditure or contract made', | |
| 263:'by any department or establishment in any year in violation of law. d hp shall submit to conress reoorts upon', | |
| 264:'the adequacy and effectiveness of the administrative examination of accounts and claims in the respective departments and establishments and upon', | |
| 265:'the adequacy and effectiveness of departmental inpection of the offices and accounts of fiscal officers. e he shall furnish such', | |
| 266:'information relating to expenditures and accounting to the rureau of the bude t as it may request from time to', | |
| 267:'time. sec. 313. all departments and establishments shall furnish to the comptroller r.eneral such information regarding the powers , duties,', | |
| 268:'activities, organization, financial transactions, and methods of business of their respect ive offices as he may from time to time', | |
| 269:'require of them: and the comptroller general, or any of his assistants or employees, when duly authorized by him, shall,', | |
| 270:'for the purpose of secur1n such i nformation, have access to and the right to examine any books, documents, papers,', | |
| 271:'or records of any such department or establishment. the authority contained 1n this section shall not be applicahle to expenditures', | |
| 272:'made under the provisions of section 2ql of the revised statutes. 12. sec. 314. the civil service commission shall establish', | |
| 273:'an eligible registr for accountants for he eneral accountin office, and the examinations of applicants for entrance upon such register', | |
| 274:'.hall be based upon questions approved by the comptroller rnera1. sec. 315. c. all appropriations for the fiscal yar ending', | |
| 275:'june 30, 1922, for the offices of the comptroller of tbe treasury and the six auditors, are transferred to and', | |
| 276:'ade available for the general accounting office. except as otherwise provided herein. b dur1n such fiscal year the comptroller general,', | |
| 277:'within the limit of the total appropriations available for the eneral accounting office may make such chane8 in the number', | |
| 278:'and compensatinn of officers and employees appointed by him or transferred to the rner.l accounting office under this act as', | |
| 279:'may be necessary. c there hall also be trarsferred to the general accounting office such portions of the appropriations for', | |
| 280:'rent an contlnent and miscellaneous expenses, including allotments for printing and b1ndina, .de for the treasury department for the fiscal', | |
| 281:'year endin june 30, 1922, as are equal to the amounts expenderl from similar appropriations during the fiscal year endin', | |
| 282:'june 30, 1921, by the treasury nepartment for the offices of the comptroller of the treasurv and the six auditors.', | |
| 283:'d lring the fiscal year ending june 30, 1922, the .propriations and portions of appropriations referred to in this ection', | |
| 284:'shall be available for salaries and expenses of the general accountin office including payment for rent in the nistrict of', | |
| 285:'rlumbia, trave11n expenses, the purchae and exchange of law hooks, books of reference, and for all necessary misellaneous and continent', | |
| 286:'expenses. sec. 316. the r.eneral accounting office and the rureau of accounts shall not he conrtrued to be a bureau', | |
| 287:'or office created since january 1, 1916 so 8s to deprive employees therein of the additional compensation allowed civilian employees', | |
| 288:'under the provisions of section 6 of the legislative, r.xeeut1ve, and judicial appropriations act for the fi.eal year ending june', | |
| 289:'30, 1922, if otheniise entitled thereto. sec . 317 . the provisions of la prohibitin the transfer of employees of', | |
| 290:'executive departments and independent establi.hment. until after service of three years shall not apply durin the fiscal year ending june', | |
| 291:'30, 1922, to the transfer of employees to the general accounting office. sec. 318. this act shall take effect upon', | |
| 292:'its approval by the president: provided, that sections 301 to 317, inclusive, relating to the general accounting office and the', | |
| 293:'ureau of accounts, shall take effect july 1, 1921. 13. sec . 319 . ]!} al any comptroler general o!', | |
| 294:'the united states, with in 8i: montha of th dats on 1ijhich hs takes office, 01 in th2 case ol', | |
| 295:'the comptrollbl ge,,1az cumentzy in office and any ntind compt1olzel a.m.mz r.ri.thin .ix ,,,,,,ehs a;tel auct of thia 39ctior mtrjj', | |
| 296:'in w1iting elect a ifi,.l ucticm in his salary and :retin1i67tt pay .10l purposes of ljw1jivorship b4mefits as heteina.fter ;]7vnn.de,1.', | |
| 297:'bl the1b shazz bp deducted from the salary and , ,ti1b,t day of any comotlozzel gensraz 01 , ti1ed eonptlol', | |
| 298:'zel gensrol rrnki1!fl an election to jscsiv. nu.rvivorship bene5ts a b£d7 eaua to 3 pel centwf of his salaroj and', | |
| 299:'rwti16mp1lt day . cl each comptlolzel generol, 01 , tind eo,tlol 81 genejaz, maki!j an .zection to receive stuljivo18hip benefits,', | |
| 300:'s.4ll cepo.it with the generoz ac ounti1tf7 office fol coverinr into the generoz :und of the tnabtuy as rrri,sosl.1.aneous receiots', | |
| 301:'a sum equal to j per centum of his salary and 1fjti1o,t pny 1eceived by him as compt1ozzel c,neroz priol', | |
| 302:'to the date current deductions begin from his sala:ry and. retirement pay and of his hasic salary pay or compennation', | |
| 303:'fo r service as a senator representativs, delegate o! pesident commissionsr in the congress of the united states and lor', | |
| 304:'any other civilian semjice which orm the basis of a widcn 8 annuity as provided in auhsbction n 0. this', | |
| 305:'sec!tion !jith interest thelecm at the rate 0, 4 per centum pel annum to decsmber 31, 1947, cd1d j per', | |
| 306:'centum per annwn,. thena!ter, compounded on december 31 of gach year. 71uj curro1it ae, jta.ctions .r1ol1l salary 01 ren1bment pay', | |
| 307:'shall be rngardsd as el.rective as 0; the date the election of nduced salary and tirement pay tor purposes of', | |
| 308:'survivorship ;ene.fits is macr. d rjob.jit; 8tandi:n the lailure of a corrot1oller general or a :reti. red comptloll.e1 r:ene7al to', | |
| 309:'make the deposit under subsection cj, cndit shall be azz,d fol tlls .evice 1bnce1bd, but thp annuity of tlls widow', | |
| 310:'s.4ll be 1bd by 10 per centum 0: the amount of .uch rlepe.it computsd as of the fiats o.f c1eath', | |
| 311:'of a roitrollsr r:eneral of nti1ed comptrol ler f€lt6ml, un 1.es8 sh widow shazl elect tn eliminate such s.vice enti1bly', | |
| 312:'f1o/1l c1fjdi t uncel subctions n; and 01 of this section. e in ase any romptroller general. or retired cotrrptrollsl', | |
| 313:'r.er.eral ho has ezloud to b1i!j imsel! witmn the ptuljiew of thi. mction shall au uhile in olfice, or die', | |
| 314:'tjhi 14 in ncb,;pt of mtirovnt pay in accordance ,l1ith section 303, aft6:r jo.avinp ly7tiered at teast .ve years o.', | |
| 315:'civilian service corrpute as prescribed in subsectiona nj mzd 0 of this section,. f01 tm. laat tivb !leals of wj.', | |
| 316:':ich the salary deduction .010 viced :01 by subsection bl 0. this sectio 01 the 1eoosits qui., : by subaection', | |
| 317:'cl or thi. section have actuall been rrnde j i if such comptlozze1 c.enerol 01 reti1e1 comptlollel gensral i .', | |
| 318:'suvitled by a wi701j but not b; a 1spp.ndent child, the,: shall be paid to such widclj annvi ty beainninr', | |
| 319:'with the .rlay of h ceth 0 1 followina the widows attainment of the ie .f f.fty yea1s, whtcllsvel i.', | |
| 320:'the l;t.r, i n an amount comouted as ploviced i n .ubseotion nl of this s2ction; o 38/ the act', | |
| 321:'of july 13, 1959, public law 8687, 73 stat 197, added sec . l19 to the budget and accounting act', | |
| 322:'of 1921 . 14. 2 if buch r,trolle,. ceneml or reti, a conptrone,. ceeml is 8urvilnlj by a widtaj and', | |
| 323:'a depen.t:ilmt child or childrrm, there shall be paid to such ijidow an i11rfjeciate annuit:y in. an. £z7tount computed a.ti', | |
| 324:'protji:lerl in. subsection n. of chia section, ana the., shalt also be pc:i1. to or on beral.f 0. each such', | |
| 325:'child an ilfrlediau tzn1tuit.y equal to onehal.1t the ammmt of the annuity of ltucil ljic.iofj, but ot to . :ceer', | |
| 326:'. mo pe,. yea:r ivi.ds,f. by the unb6,. of chum or sj60 per year, hi hever is lesser; or j', | |
| 327:'f buch omdtlouer ceneml ol l6tini co1uot.t.er general l.ecves no 8ult1ivin. !=7 widorj hut teavt!b a survivin7 deppn.titm.t child or', | |
| 328:'had, the, shatz be pair. to or em bpho.lf of bech buch hild if11tl8diate annuity eaual to the fl1!owtt o.r', | |
| 329:'the annuity to ijhich such wido.j i.jolild ;aljlf been entitterl touier pa1a:1!cldh of this subsection had. she slcrviveti, but not', | |
| 330:'to 83:ceei 480 per ].lear. f the ,,uity payable to the ijidotj .wlder ./. ;;ill be te:l. up he,. death', | |
| 331:'or remarriage. he annuity. aww/.e to a child h.reder shall be terminable upon ] hia attaining te ape o;:o eiqhteen', | |
| 332:'yeartj, 2 his marriage, or 3 his d6ath hicr£ver :irnt 0 curs e:ceot that if such child is incapable of', | |
| 333:'sel. :!suiroorl, ].1 leasoj1: o. .,gntaz or physieal di.sabiuty hie annui shalt be telf1finaj,le on m man ellt;, arri.ape 01', | |
| 334:'16covezoy from su.ch ,f,isabiuty. n the e1ent of the r ea o a wil!.ow leaui.ng a twptm,umt hizrt or hi.l', | |
| 335:'0. a romotroh€r r,,,,,,,,,l or reti1 6ti compt1oll.e1 general survivin{1 npr the annuity of such hilt! 01 chil shazz b.', | |
| 336:'tocgmputeri =i pair as rovi.ded in pamcraph . o. subsection. e of this rbctior in any case in ,hich the', | |
| 337:'i21tnuity of a d£pendent child, wtdsr this su!secticm is teiinate1, t6 annuities of any roemcrining de:den,;ent hilr 01 cl:i t11€', | |
| 338:'shaz i be o1tutttt! mtrl paid as thouph the r.j,ild whose futnzr;tp lja8 tetminate1 an not rultjivp j 8u h', | |
| 339:'conptloller geneml or 16tirer. cofjotlol er t;eneml. g ab us.d herein 1 the term ljirfaj meanlj a sumjt.v1.np l.ri.rt 0:', | |
| 340:'a ro1ptrollsl cl6nejal 01 1tjtire conmtrol e1 r;eneral ijho eithc1 a fjr.all have been maj1i.ed to such inrividual .o! at', | |
| 341:'least o lears t:l!i.,·ately pncsding kill death 0 8 is the oter 0 . iffwj by ifu i;; .,c:nic%f7e and', | |
| 342:';.u, has not remamll? 2 th tp, rspe1tdent cj.izr! menns mt w ,arl;ed hild, including a depent stepchi ld 0.,.', | |
| 343:'an a?ootf chi. !, hc is under the age of tli{1izuen years ol ·ho, l:iecause o. physical 01 menta di:jabilit:y', | |
| 344:'i. incapab/.e of 8ezfbuuport. 11 q7.jbstions of c.eoendency ann cisability art.8vtp lolier this 3ection shall be deteromi.ned by the t;enrml', | |
| 345:'r.ou1lsel 0. the ;eneml accotmting offictl, 08e dscision. er.a z. be .inal and conclusive . i in any ase in', | |
| 346:'hi h a cof7dtlozu!l r;p.neral who has ele te.j to bling himself with.in the pu:rview 0. t1oi3 llection is separated', | |
| 347:'fro, the servioo pnol to beccmi7lf1 entitlsd to roetiment pay asotovitie in section 303 he shall be pai,.1 the total', | |
| 348:'ount 1et!.ucted rv?m hie salary, rjith interellt theroon at the rote of 4 pt:!1 centun pel gjtnum to f4c6nbel 31,', | |
| 349:'1947, tl1vl 3 p1 c8ntull per ll7v1ttm theater. compoun.wd on [/ecembel 31 of each yea ,. to date of sepazoaticm.', | |
| 350:'j tn any ease in ,hick 1 any comptyozzp.l geneml a dies in offiee before comn1.etion of fivl1 years ot', | |
| 351:'civilian service cv; 1escribed 15. in subseetions n and 0 0: this section or p a:ter ompletinp five yea18 of', | |
| 352:'such service dies in o.f!iee tjithout any survivors entitled to an ann.uity as provided in subseetion e of this sectioj1.,', | |
| 353:'or ?o in a1z1l case in ,hich any 1eti1ed colipt!ohe geneaz dies without any su1vivo1s entitz. e to an annuity', | |
| 354:'as provided in subsection e 0. tis section, the totaz arr1unt deducted f1ol his sal.a:ry and nti1emet pay .ith interest', | |
| 355:'thereon at the rate of 4 per centun 001 annum to flece{h 31, 1947, ar.d 3 per centw7 p6l annum', | |
| 356:'therearter, corrrpounden on pecenber 31st of each year to datb of· tfeath, shall he paid to the person 01 pe1s07ts', | |
| 357:'ljurviving at the date title to paybrtt arises, in the following order or pmcerence, and such taymbnt shall be a', | |
| 358:'bar to lecovbl!i by any othel person: pilst, to the bene,riciary 01 be1/.e:ricifuies designated by a tj1iting of a ccxitrohe1', | |
| 359:'ge.az o reti,d compthe genemz received by the general ,tccotdltinp n r rice prior to his death; seaond, if them', | |
| 360:'be not suer. bene .ticiartl, to the 1.n.rit:m of such coi71o troo llp l gep.rn:l 0 1 retirer cof7dtroizer gp.nero', | |
| 361:'2: ! ?ti.1:, i. no1b o / tltp above, to the child or chilryen or such coltroher generaz o reti18c.', | |
| 362:'romptrohel genemz and the descenr.ants of any deceased chi ldron hy representation; fourth, if nonp of the above, to tjte', | |
| 363:'pa1ents 0: 811ch corrrptroller gen.em1. 01 16ti1ec ronptrozler ceneml: pifth, if none o the above, to thp. rtuly appointer. executor', | |
| 364:'oj administrator of the estate 0: a r.tz.ler genpz. 01 retid cotroller gens.ra1. ; sixth i; none o . .r', | |
| 365:'the above, to such othey nett of kin of such corrrptroller general or 1etired comrtloller general as may be determined', | |
| 366:'by thb gfms1al coldlsel 0: the cene1al accountinp ol.fice to be er.titted under the laws of the domici z.e of', | |
| 367:'such romptlo! ler general or retind corrptlolter general at time o.r his death . ljetlllitin.ati011d as to the ijidou or', | |
| 368:'chilr of a ronrot:roll.e., general 01 18ti, 3 coltlolley genual . 01 the pu1doses of this subsection shah be maw', | |
| 369:'b thq geneml counsel. of thp t7eneral accounting office ijithout repard to the riprinition of these terms in subsection g', | |
| 370:'of this section k in an!.f case in. hich the annuities of all persons entitled to svor annuitie$ terminate bejore', | |
| 371:'the ag{1repate amowzt or annuity or annuities paid eaual.s the total amount detiucted fro tj. :e salary and retiroement pay', | |
| 372:'of a comptroller creneral. or retired comjtrol.l.er oeneraz, th intelest theyecm at d per cent:um per annum to dece1fber 31,', | |
| 373:'1947 and 3 00 centum thenafter, cpow1de on fecernner 31st of each year to the date 0; his death the', | |
| 374:'r?i..fele nee shal.l be paid in the order of precedenee p16scribed in subsection .i of this section. l any accrued', | |
| 375:'annuity remaining unpaid upon the temrination othel than by death of tlo , annuiti o.r any su1vivoy of a compt1ozlel', | |
| 376:'genejal or retire.f comptroller general shall bq paid to such survivor. any fldcru.sd annuity remainino tdinai1 upon the death of', | |
| 377:'mth such sumvor shall be paid in the folloljirlfi ode o. preceence: fi18t, to the duzy appointed executol o administmto', | |
| 378:'of the estate of such person; second if theroe is no executor or aam.nist;rator payment may be made aftel the', | |
| 379:'p.:t:piyation of thilty fa!,s from the date of death of buah 8u.lvivor to such individual or individuals as may appear', | |
| 380:'in. the judgment of the genemz counse of the genemz accounting office to be egany entitled thereto, and such payment', | |
| 381:'shall be a ba1 to 18co,,11 by any othel individual. 16. m annuities granteti zmder the terms of this section.', | |
| 382:'shazl acc1tle monthzy and bhan be due and payabte in thzy instahment. on the filst busi. day o! the im!th', | |
| 383:'fohowi.,,? the month o othe,. period fol ,hick t; e ann:.city 8hall have acclub . fjmt8 0, the , oneys', | |
| 384:'rnt!rrtioned in thi. section shazl. be a.dsigna ?l.e, eitr.er i n la.j 01 eauity 0: subject to exeeution, telly, atta', | |
| 385:'hrimt, ! !arni8hrrent or other legal process. n tjte annuity o! a ijidaj of a cofifptlol.ler renelaz or retired ctnel', | |
| 386:'generaz ,ho has etected to broi,,? hi,., z: ijithin the purmb. j 0. this section shall fte an czrrnmt pf1ual.', | |
| 387:'to the bwf of 1 1 1/4 per centum of the averoage mvr:w.:tl ual.cuy n1f!ttivqr. by hinr ;or semjice as', | |
| 388:'conrptlouel r,,,,,raz and anp othel proio anouabte semce during the zaet five years of buch mce roruz tiued mj the', | |
| 389:'bum of hi. ya18 of service as compt1ol.lpr geneml., his .l./tuz:rs ot 8smj1.nj as a enatol, repmsentatiw flelegate, or reidsnt', | |
| 390:'connisrioner in the ran11es8 o. the united state8, his .tars o. prior al crjablp i1iilita semce an: his yea.rs, not', | |
| 391:'e::ceetfi, f/ .l.,· .teen , 0: ,r:rlior alzowahte oervicij as a congressional t1mpzopee and 2 th18equajtl18 o,l 1 r;jf!r centwr', | |
| 392:'of ijuc; averape annual sala,. multipzie, 1 n! his !j€a1t of fd1y other allowable 8ervice but such cutrl.uity s1t.alz tot', | |
| 393:'il:r:cee .17 1/ plr iu!.t:.ur o.r su avemf11? annual salary and iml be .curt1tel re , 1 in iui r', | |
| 394:'lm t.1i th s lbsection dj of ths section i! aopzi nhlr. 0 as user! in aubse tion n t;e', | |
| 395:'tem spn. as a cor.pt?8sior.al employee 1eans service as detin.et{ in bp.rnon 1 0. the fivil se?vi.ce reti16ment a t,', | |
| 396:'qp!,loved july 31, lr5 71 stat 74. .5 u. s. c. 2251 . the. tem azzotjahze militalu semer ncc:nc htmorablc', | |
| 397:'lti e se!7.jice not e:rceeding .ij6 yea18 in tre cf1g!e1ate i1 the ft! avp . ai.,. fo!ce, vari, e corob', | |
| 398:'01 r.oast r;lj.ar, in. !zurii.c service i1: thtt aticmaz r;ar or.zu 1jhen orde.,.ed to active i in tnl 8!! tjife', | |
| 399:'of the r.mite; states, when ach rrrilitary sem e is not cre liwlp.ior p1poses of !v!titflment or ntile: pay under', | |
| 400:'any otmr plovision 0.1 zazj. !he tel! othpr orio: azlowabui. service: f7eann civilian sernce 1l8 an officer or 8mpzoyee of', | |
| 401:'the un.id states or the ni8tric of olumhia, n.ot othe8e overe by catef1oj 1 of subbs tion. n, pj the', | |
| 402:'total service of a coptrozter general or y¥!.tired comptroller general hal.z he the full years and twel.lth darts thereo.l, e:r.cludirt3', | |
| 403:'fron the agg7c1atq the fmeiionaz part o.l a mon.th, if any, a ,iothin.g containei! in. this section. shall be coj1stmj.8d', | |
| 404:'to prevent a ijidotj 01 espe, d.ent child ezigihl.e tm!tj01 .ifjfri oi.muztq1t6ouszy receiving an annty tolar this seatitm an 4', | |
| 405:'any annuity i.cl.uding ot age and oulvivol benefits to r.jhicjt s}1! ijoi.jzi! otheaas6 be entitled toide1 any othel lmj ivithdut', | |
| 406:'n1aj to thi.s 8eeti01 ut in cor:pu rt? such othel annuity semjice ij.sed in the corrmttation of an l11t1!ui.ty lmder', | |
| 407:'this section shan not b. c1bmted. r.,. the annuitieb and letunri o. . :e.,,08its authorized i n this 3emon shah', | |
| 408:'be paid from app1oljroiations o! the generoaz accounting o.f!ice . 39/ 391 see foot note 30, supr a, 17. public', | |
| 409:'law 7b48ist congress chapter 9462nd session h.r. 9038 64 stat. 832 an act to authorize the president to determine the', | |
| 410:'form of the national budget and of departmental estimate., to modernize and simplify governmental .ccountin and auditing methods and procedures,', | |
| 411:'and for other purposes. be it enactec/ by tlw senate and huuse of representatives of the united states of america', | |
| 412:'in congress as 8embl.ed pat iiaccounting and auditing short title sec. 110. this part may be cited as the accounting', | |
| 413:'and auditing act of 1950· declaration of policy sec. 1 1 i. it 1s the policy of the conres8 in', | |
| 414:'enacting this part that a the accounting of the government provide full disclosure of the results of financial operations, adequate', | |
| 415:'financial information needed in the management of operations and the formulation and execution of the budget, and effective control over', | |
| 416:'income, expenditures, funds, property, and other assets. b full consideration be iven to the needs and responsibilities of both the', | |
| 417:'legislative and executive branches in the establishment of accounting and reporting systems and requirements. c the maintenance of accounting systems', | |
| 418:'and the producing of financial reports with respect to the operations of executive aencies, including central facilities for bringing together', | |
| 419:'and disclosing information on the results of the financial operations of the government as a whole, be the responsibility of', | |
| 420:'the executive branch. cd the auditing for the government, conducted by the comptroller ceneral of the united states as an', | |
| 421:'agent of the conress be directed at determining the extend to which accountin and related financial reporting fulfill the purposes', | |
| 422:'specified, financial transactions have been consummated in accordance with lsws, regulations or other leal requirements, and adequate internal financial control', | |
| 423:'over operations is exercised, and afford an effective basis for the settlement of accountin officers. lb. e fm?hasi he olaced', | |
| 424:'on effectin orderly irovements resulting in simplified and more effective accountin, financial reportin, budqetint and auditin requirenents and procedures and', | |
| 425:'on the eliinatlon of those which involve duplication or which do not serve a purpnse commenrurate with the cost involved.', | |
| 426:'f the comptroller general of the united tates, the secretary of the treasurv, and the nirector of the rureau of', | |
| 427:'the ud et conduct a continuous proram for the improvement of accounting and financial reportin 1n the c.overnr.lent. accounting and', | |
| 428:'reoorting provisions sec. 1 2. cal the ramptro11e r r.eneral of the united states , after consulting the ecret a', | |
| 429:'ry of the treasurv and the 01rcctor of the bureau of the budet concernin their accounting, financial reportin, and budetarv', | |
| 430:'needs and considerin t he neerls of the other executive agencies, shall prescribe the principles , tandarrs, and related requirements', | |
| 431:'for accounting to be observed by each executive ae n cv, including requirements for suitable inte ration between the .', | |
| 432:':jccounting processes of each executive 3ency and the accounting of te treasury nenartment. require en t s rescr1hed by the', | |
| 433:'conptroller rneral shall he de sie d to permit the eecutive aencies to carry out t heir responsibilities under section', | |
| 434:'113 of this part , while providing a basis for integrated accountin for the r.overnnent, full diclosure of the result', | |
| 435:'of the financial ooerations of each executive av,ency and the c.overnrnent as a whole, and financial information and control necessary', | |
| 436:'to enable the conres and the president to discharge their respective responsii1ities. the comotroller general shall contin\1e to exercise the', | |
| 437:'authority vested in hin by section 205b of the federal property and adinist r3 t1ve services act of 1949 6j', | |
| 438:'stat . 389 and, to the extent he deems necessary, the authority vested in him by section 30q of the', | |
| 439:'rudaet and accountin act , 1921 42 stat 25 . any such exercise of authority shall be consistent with the', | |
| 440:'provisions of this section . b the r.eneral accountin office shall cooperate with the executive aencies in the developent of', | |
| 441:'their 8ccountin system5 . includin the treasury department, in the developent and establishment of the system of central accounting and', | |
| 442:'repo rtin required by section 114 of this part. such accounting systems shall e approved by the r.omptroller general when', | |
| 443:'deemed by him to he adequate and in conforoity with the prine1ples, standards . and relatd requirements prescribed by him.', | |
| 444:'c the general accountin office shall from time to time review the accountin systems of the executive agencies . the', | |
| 445:'results of such reviews shall be available to the heads of the executive agencies concerned, to the secretary of the', | |
| 446:'treasury, and to the director of the bureau of the budget, and the comptroller general shall make such reports thereon', | |
| 447:'to the conress as he deems proper. sec . 113. a the head of each executive aency shall establish and', | |
| 448:'maintain systems of accountin and internal control designed to provide 1 full disclosure of the financial results of the agency', | |
| 449:'s activities; 19. 2 adequate financial information needed for the agencys management purpose; 3 effective control over and accountability for', | |
| 450:'all funds, property, and other assets for which the aency is responsihle. includin appropriate internal audit; 4 reliable accounting results', | |
| 451:'to serve as the basis for preparation and support of the agencys budget requests, for controlling the execution of its', | |
| 452:'budaet. and for providin financial information required by the bureau of the budget under ection 213 of the budaet and', | |
| 453:'accounting act, 1921; 5 suitahle i ntee;ration of the accountinr, of the agency with the accounting of the treasury department', | |
| 454:'in connection with the central accounting and reporting responsihilities imposed on t he secretary of the treasury by section 114', | |
| 455:'of this part. b the ac.c.ountinr systems of executive alenciea shal l confom to the principles, standards, pnd related requirements', | |
| 456:'prescribed by the comptroller general pursuant to section 112a of t his part. c as soon a.cf practicable after the', | |
| 457:'date of enactment of this 8 ubbectior: the head of eae tncc!utive aency 8hnll i n accordance urith principles and', | |
| 458:'stanr.a:rdit prescrihe r bu the romptrol1.ergerterolj cause t he accounts o. such agency to ne maintaim? on an accrual basil!', | |
| 459:'to shotj the 1eboujces liabil.ities cmrf coitttr of ope1qtions of such agency i.ith a vie to facilitatir.g the p1eptimtion of', | |
| 460:'.tbase1 budgets lb require1 by section 21f of t he budget anr. accountin act 1921 as amended. the accountinp spflten', | |
| 461:'requif8rl bh this subsection shall include t:z frauate mc»zptajy r.:roveltu accountir.q roerordj; as an integml pari 0.1 the syoterr .', | |
| 462:'40/ , . sec. 114 . 8 the ecre t ary of the treasurv shnll utenare such reports for the', | |
| 463:'information of the president, the con2ress , and the public as will present the results of the financi al operations', | |
| 464:'of the ove rnment: pvided that there shall be includerl such fi nancial data as the director of the bureau', | |
| 465:'of the udge t may requi t 1n connection wit h t h preparati on of the u de t', | |
| 466:'or for other purposes of the bureau. f.ach executive a ency shall furnish thp secretary of the treasury such reports', | |
| 467:'and information relatin to its fi nancial condition and operat ions as the secretary, by rules and regulations , may', | |
| 468:'reouire for te effecti ve nerform an c of his responsibilities under this section. b the secretary of the treas', | |
| 469:'ury is aut hor ize to es tablish the facilities neessary to produce the financial reports required by s ubsection', | |
| 470:'a of this section. the 5ecretary is further authori zed to reorganize the accounting functions and install, revise, or eliminate', | |
| 471:'accounting procedures and financial reports of the treasury departnent in order to develop effective and coordinated 5ystes of accounting and', | |
| 472:'financial reporting in the several bureaus and offices of the department with such concentration of accounting and reportin as is', | |
| 473:'necessary to accomplish integration of accountin result for the activiti es of the 40/ subsection c added by sec. 2b,', | |
| 474:'public law r63, 84th congress 70 stat. 782, 783 20. department and provide the operating center for the consolidation of', | |
| 475:'accounting result s of other executive agencies with those of the depart ment. the authority vested in 3nd the duties', | |
| 476:'imposed upon the department by sections 10, 15 and 22 of the act entitled an act ma.k.1nll appropria tions for', | |
| 477:'the legislative, executive, and judicial branches of the government for the fiscal year endin june thirtieth, eihteen hundr ed ninetyfive,', | |
| 478:'and for ot her purposes, approved july 31 t l94 28 stat. 162, 208210, may be exercised and performed by', | |
| 479:'the secretary of the treasury as a part of his broader authority and duties under this section and in such', | |
| 480:'a manner as to provide a unified system of central accounting and reporting on the most effiecient and useful basis.', | |
| 481:'c the vs tem of central accmlntin and reporting provided for herein shall be consistent with the principles, tandards. and', | |
| 482:'related requirements prescribed by the comptroller r.ene ral dursuant to ection 112 of this part. sec. 115. a when the', | |
| 483:'secre tary of the treasury and the cop t roller general determine t hat exis t in procedures can be', | |
| 484:'modified in the interest of simplification. imrovement, or ecor omv with sufficient s.feuard over the control and accoun tin for', | |
| 485:'the dublic funds they may issue joint reulat ion9 p rovidin for the walvinr. in whole or in part. of', | |
| 486:'the requirent 8 of ext8tin law that 1 warrants he issued and counte r ine rl in connection with the', | |
| 487:'receipt. retention, and dishurseent of public none and trust funds; and 2 funds be requisit ioned . and adv3nce to', | |
| 488:'accountable officers under each separate appropriation head or othrwise. b such te ulation may further porvide for the pavrnent of', | |
| 489:'vouchers by authorized disbursing officers by means of checks i8uerl aainst the general account of the treasurer of the ite', | |
| 490:'states: drovi?en, that in such case the rev.ulations shall provide for appropriate action in the event of delinquency by disbutin', | |
| 491:'officers tn t he rendition of the officera accounts, inc:.ludln2 under necessary circumstances, te uspe nsion or withdraval of authority', | |
| 492:'to disburse. sec . 116 . the r.omptrol ler l:eneral is authortzed to discontinue the mainteoance in the rn era', | |
| 493:'l accountin office of aopropriatton. ep endi ture. limitation , receipt. and personal leder acclnt8 when in his ooinion the', | |
| 494:'8ccountin sy8 ts and internal control of the executive, legslative. and judicial aen cies are sufficient to pnable him to', | |
| 495:'perfo p r oerly the function to which uc accounts relate. sec. 117 . a rxcent as otherwise rpecificallv prov', | |
| 496:'lded by law, t he financial transactions of each executive. le islative, and judicial aency , in clud in but', | |
| 497:'not limited to the accounts of accountable officers. shall be audited by the ceneral accountin office in accordanc with such', | |
| 498:'principles and procedure and under such rules and re ulation as f!lay be prescribed by the comptroller general of the', | |
| 499:'!ni ted states. tn the determination of auditinr procedure to be folleved and the extent of examinat ion of vouchers', | |
| 500:'and ohter documents, the comptroller general shall give due regard to enerally accedteri prtncidlcs of auriitinn , includi ng consideration', | |
| 501:'of the effectiveness of acco un tin oran1zation and systems , internal audit and control, and related administrative practices of', | |
| 502:'the respect ive agencies. 21. b whenever the comptroller rneral determines that the audit shall be conducted at the place', | |
| 503:'or places vhere the accounts and other records of an executive aency o t£ ahitect of the capitoz4l/ are normall!', | |
| 504:'rpt, he may require any exe.eut1.ve agency 0 tits architeet of the capito to retain 1.n whole or in part', | |
| 505:'accounts of accountable officers. contracts, vouchers and other documents, which are required under exi.tln law to be submitted to the', | |
| 506:'c.eneral accounting office, under 8uch conditions and for such period not exceedin ten years as he may specify, unless a', | |
| 507:'loner period i, areed upon with the executive agency oro the arochiteet of t.e r.apitoz!1 : provided that under agreements', | |
| 508:'between the compt roler c.eneral and le1818tive othero than the architect of the copitol,44/and judicial .enc1e. t he provisions of', | |
| 509:'this sentence may he extended to the accounts and rcords of uch agencies . 0 the comotroller cenerol i71 autiiti.1p', | |
| 510:'th£ .financial transactions of the alchitect , t the capitol shall mak. sue auriits at such times as he may', | |
| 511:'dsem appropriate. for the purpose 0. cut:rtin such audits the provision. of .ection 313 of the u.f1et q1i d accounting', | |
| 512:'act 42 stat. 26; 31 u. s. c. h .all be a:plicable to the a7chitect of the capitol. the copt1olter', | |
| 513:'c eral .hall report to the i1esic6nt of the senate q1id to tha speaker 0. the pause 0: pepn:sentatives the', | |
| 514:'ngwtts or each ,uch au!it. all 8ijcn re. :oorts g.alz be printef as se1ate documents. 45 general provisions sec .', | |
| 515:'ii. as used in this part, the term executive agency means any executive department or indeoenrlent establish nt in the', | |
| 516:'executive branch of the government but a except for the purpores of sections 111. , 116, and 119 shall not', | |
| 517:'include an government corporation or agency subject to the cove rnent corporation control act 59,stat.597, and b except for the', | |
| 518:'purposes of section ill. 113c 114, and 116 shall not include the post office department . sec . ii q.', | |
| 519:'the head of each executive .ency 18 authorized to designate the place or places, at the seat of rovetnment, or', | |
| 520:'elsewhere, at which the administrative examination of fiscal officers accounts will be petfomed, and ,ith the concurrence of the c01tiptroller', | |
| 521:'general to waive the adminiatrative examination in vhole or in part; provided, that the same authority 1s hereby conferred upon', | |
| 522:'the officers responsible for the administrative examination of accounts fot eis1ative and judicial agencies. ll words or the architect of', | |
| 523:'the capitol added by sec. 105a of the legislative branch appropriation act, 1965; pub.l. rb54. 78 stat . ssl. 21', | |
| 524:'ibid. 43 words or the architect of the capitol should be read in at this place . 44/ words in', | |
| 525:'parentheses added by sec. 105a of the legi.1aive branch appropriation act. 1965, footnote 41. supra. , entire subsectior c added', | |
| 526:'by ec. 105a of the legislative branch approptiation act, 1965, footnote 41, supra. 461 added by sec. 2c, public law', | |
| 527:'863, 84th cante 70 stat. 782, 783. 22. title i i apprqppiations authorlztions for appropriations sec. 201. no request5 for', | |
| 528:'leislation, which, if enacted, would authorize subsequent appropriations for a departoent or establishment in the executive branch of the governnt,', | |
| 529:'shall be transmitted to the bureau of the rudget . to the president. or to the conress hy such department', | |
| 530:'or estahli,hr.tent i or by anv oranlzatlon uni t thereof, without the prior approval of the head of such dedartment', | |
| 531:'or establishment . adjustment of appropriations for reorganization sec . 202 . 8 tfhen under authority of law a function', | |
| 532:'or an activity 1s transferred or asigned from one ap,ency within any department or establishment to another aenc in the', | |
| 533:'same rleoartment or establishment, the balance of appropriations which are determined hy the head of such department or establishment to', | |
| 534:'be available and necessarv to finance or discharge the function nr activity so tr anferred or asslne ay, with the', | |
| 535:'approval of the president, be tran ferred t o, and b available for use by, the aencv to which said', | |
| 536:'function or activitv i transferred or assigned for any purnose for which said funrl we re oririnally available. balances so', | |
| 537:'transferred shall be credited to any applicable existing appropriation account or accounts, or to anv new aopropriation account or accotmts,', | |
| 538:'which are hereby authorizerl to he estab1irher. , and shall be merged with funds in the applicable existin or newlv', | |
| 539:'etbllshed approoriation account or accounts and thereafter 8ccountcrl for as one fund. b when under authority of law a function', | |
| 540:'or activity is transferred or assled from one department or estalishment to another department or establishment, the balance of aopropriations', | |
| 541:'which are determined by the president to be available and necessary to finnce or discharge the function r activity so', | |
| 542:'transferred or assirned , shall be transferred to and he available for use by t.he departmen t or establishment to', | |
| 543:'which said function rr activity is trans ferred or assined for any purpose for which said funds we re orii', | |
| 544:'nal ly available. alances so transferred shall be credit.ed to any applieahle existin appropriation account or accounts, or to any', | |
| 545:'new appropriation account or accounts, which are hereby authorized to be established , and shall be merged with funds in', | |
| 546:'the applicable existin2 or newly established appropriation account or accounts and thereafter accounted for as one fund . title i', | |
| 547:'i irepeals nd sving pqovisi0ns repeals sec. 301. the followin acts and parts of acts are hereby repealed:/ 47/ repeals', | |
| 548:'numbered 1 throuh 106 omi tted f rom this compilation. 23. saving provisions sec. 302 . a the omiesion of', | |
| 549:'any provision of lav from the provisions ot law renealed under section 301 shall not be construed as limitin the', | |
| 550:'.pp1ication of section 201 or 216 of the budret and account1nr act, 1921 . as amended, or the pnwers of', | |
| 551:'the president thereunder, or as evidencin an intent that such provision vas not to be superseded by such sections .', | |
| 552:'b enever any law authorizes expenditures for a particular object or purpore to be made from an appropriation item referred', | |
| 553:'to in such l hv the specific title theretofore used for that appropriation 1te in the aporooriation act concerned, and', | |
| 554:'therefter such title is chanled or is eliminated from such appropriation act expenditure for such ohject or purpose thereafter ay', | |
| 555:'he made from any correspondin approoritlon item . c except where authortt? for performance of a function is specifically repealed', | |
| 556:'in qection 301, none of the provisions of uch section ihall be construed as affectin the jurisdiction or responsibility of', | |
| 557:'any 8ency or officer of the r.overnnt over any function or oranizational unit rferr to in such section. d existin', | |
| 558:'law, policies, procedures an directives pertaining to functions covered y this act, and not inconsistent herewith or repeald hereby, shall', | |
| 559:'remain in full force and effect unless and until superreed, or except aq they may he amended. under the authority', | |
| 560:'of thia act or under other appropriate authoritv. aoproved epteher 12. lq5n 24. inn e x access to recorda of', | |
| 561:'ivernment aencles by bureau of the rudet access to records of r.overnment 8encles by general accountln office accountable officera necounts', | |
| 562:'audit fo. svtems and procedures accountants, rerister accountinr systcns: adequacv l,provents maintenance urpe requ! r4! !len ts accountln. accrual accountin', | |
| 563:'clas8tfications accountln and audltln act of lqsn accountln and reporttn authority appropriation accounts, discontinuance appropriation authorization appropriations rneral accountlnl office', | |
| 564:'relular, deflcienc nnd supplemental architect of the r.apitot, audit assistant comptroller rneral, position crotlon auditors offices, aholi8hment audits: internal prlncip', | |
| 565:'les site attornes employment in roan attornes, practice before gao, reulatlons rudcte t: alternative u.iness type preparation budet rutftau: creation', | |
| 566:'director, position creation jurisdiction transfer fram treasurv to fxecutive nfflce of th president civil ervice coisston civil service law. application', | |
| 567:'claims settlement compt roller r.eneral: appointment a 3ent of conte8s position creation retirement page 6 12 21 11 11 12', | |
| 568:'21 18 if 19 3. 20 8 18 19 21 23 13 4,5.7 22 q 11 21 21 22 11', | |
| 569:'12 5 8 2 5 5 6 5 13 11 10,n 9 18 9 10.14 i i n f x', | |
| 570:'paae col!lptrol er .eneisl: continued salary 9 term of office and removal 9 .on ress : information f rom udet', | |
| 571:'flureau 6 reports, etc. fr r.a0 12.19 reports from treasury nept. 20 contract in violation of aw 12 flffinitions 1,22', | |
| 572:'oepartments and fta ishments rudet officer, desi8tion 7 fmtloyees 1 cian appointment authority 11 nuties. force and effect 12 xppndi', | |
| 573:'tures in violation of len u financial information diclosure 18 fo! etc. prescridtion 11 general accountint office f.stablishreent 9 c.overnment', | |
| 574:'crnortlonq. businesstype budret 8 tnvestirstlons 12 .tolnt accountin and financial teportinct improvement pror 10 joint rer:ulat ions 21 lmj applicable', | |
| 575:'t.o roan 10 te,:tislative recollmendations 12 anaement improvement 8 records evidence 10 rcotanizatlon. appropriation adiustmnt 23 re.peals 23 reports to', | |
| 576:'connress 12,19 snvins proviion 24 statistical activiti5 8 tt.surv, secretary: reulat1ons 21 reports 20 tl', | |