SEO. 212. The Bureau shall, at the request of any committee of either House of Congress having jurisdiction over revenue or appropriations, furnish the committee such aid and information as it may request. Information to Con gress when requested. Access to records, SEO. 213. Under such regulations as the President may pre- tour information scribe, (1) every department and establishment shall furnish to the to Bureau. Burcau such information as the Bureau may from time to time require, and (2) the Director and the Assistant Director, or any etc., for examination. employee of the Bureau when duly authorized, shall, for the purpose of securing such information, have access to, and the right to examine, any books, documents, papers, or records of any such department or establishment. Budget officers of SEO. 214. (a) The head of each department and establishment departments, etc., to shall designate an official thereof as budget officer therefor, who, prepare estimates in each year under his direction and on or before a date fixed by him, shall prepare the departmental estimates. estimates. (b) Such budget officer shall also prepare, under the direction of Supplemental, etc., the head of the department or establishment, such supplemental and deficiency estimates as may be required for its work. SEO. 215. The head of each department and establishment shall revise the departmental estimates and submit them to the Bureau on or before September 15 of each year. In case of his failure so to do, the President shall cause to be prepared such estimates and data as are necessary to enable him to include in the Budget estimates and statements in respect to the work of such department or establish ment. Revision and submission by heads of departments, etc. offellure. Preparation In case Form, etc., of esti mates to be SEC. 216. The departmental estimates and any supplemental or deficiency estimates submitted to the Bureau by the head of any scribed. department or establishment shall be prepared and submitted in such form, manner, and detail as the President may prescribe. pre for Appropriation establishing, etc., Bu SEO. 217. For expenses of the establishment and maintenance of the Bureau there is appropriated, out of any money in the Treasury reau. not otherwise appropriated, the sum of $225,000, to continue available during the fiscal year ending June 30, 1922. TITLE III. GENERAL ACCOUNTING OFFICE. General Accounting Office. Created as an inde ment, under Comp pendent establishtroller General. ler of the Treasury and equipment, etc., as SEC, 301. There is created an establishment of the Government to be known as the General Accounting Office, which shall be independent of the executive departments and under the control and direction of the Comptroller General of the United States. The offices offices of Comptrol: Comptroller of the Treasury and Assistant Comptroller of the Treas- Assistant, abolished. ury are abolished, to take effect July 1, 1921. All other officers and Personnel, records, employees of the office of the Comptroller of the Treasury shall be signed to General Accome officers and employees in the General Accounting Office at their counting Office. grades and salaries on July 1, 1921, and all books, records, documents, papers, furniture, office equipment and other property of the office of the Comptroller of the Treasury shall become the property of the General Accounting Office. The Comptroller General is authorized to adopt a seal for the General Accounting Office. SEC. 302. There shall be in the General Accounting Office a Comp- Comptroller General troller General of the United States and an Assistant Comptroller appointed. General of the United States, who shall be appointed by the President with the advice and consent of the Senate, and shall receive salaries of $10,000 and $7,500 a year, respectively. The Assistant Comptroller General shall perform such duties as may be assigned to him by the Comptroller General, and during the absence or incapacity of the Comptroller General, or during a vacancy in that office, shall act as Comptroller General. Seal of Office. and Assistant to be Balaries. Duties of Assistant. SEO. 303. Except as hereinafter provided in this section, the Comp- Tenure of office, etc. troller General and the Assistant Comptroller General shall hold office for fifteen years. The Comptroller General shall not be eligible Method and "meli for reappsinugakk. The Pumpkţaller General of the Asiamuk Pampe Reappointment for bidden. Age retirement. Auditors, and of per Division, vested Inde Finality of certified balances. Revision of auditors' settlements after July 1, 1921, discontinued. Postal service. troller General may be removed at any time by joint resolution of Congress after notice and hearing, when, in the judgment of Congress, the Comptroller General or Assistant Comptroller General has become permanently incapacitated or has been inefficient, or guilty of neglect of duty, or of malfeasance in office, or of any felony or conduct involving moral turpitude, and for no other cause and in no other manner except by impeachment. Any Comptroller General or Assistant Comptroller General removed in the manner herein provided shall be ineligible for reappointment to that office. When a Comp troller General or Assistant Comptroller General attains the age of Duties of Comptrol. Seventy years, he shall be retired from his office. ler of the Treasury, the SEO. 304. All powers and duties now conferred or imposed by law sonal lodger accounts upon the Comptroller of the Treasury or the six auditors of the Treasby Bookkeeping, etc., ury Department, and the duties of the Division of Bookkeeping and pendently in Account Warrants of the Office of the Secretary of the Treasury relating to keeping the personal ledger accounts of disbursing and collecting officers, shall, so far as not inconsistent with this Act, be vested in and imposed upon the General Accounting Office and be exercised without direction from any other officer. The balances certified by the Comptroller General shall be final and conclusive upon the executive branch of the Government. The revision by the Comptroller General of settlements made by the six auditors shall be discontinued, except as to settlements made before July 1, 1921. Bureau of Accounts, The administrative examination of the accounts and vouchers of ment, created for ad- the Postal Service now imposed by law upon the Auditor for the Post ministrative examina- Office Department shall be performed on and after July 1, 1921, by Comptroller for, to a bureau in the Post Office Department to be known as the Bureau of Accounts, which is hereby established for that purpose. The Bureau of Accounts shall be under the direction of a Comptroller, Duties to be per- who shall be appointed by the President with the advice and consent of the Senate, and shall receive a salary of $5,000 a year. The Comptroller shall perform the administrative duties now performed by the Auditor for the Post Office Department and such other duties in relation thereto as the Postmaster General may direct. The appropriation of $5,000 for the salary of the Auditor for the Post Office Department for the fiscal year 1922 is transferred and made available for the salary of the Comptroller, Bureau of Accounts, Post Office Department. The officers and employees of the Office of the Auditor for the Post Office Department engaged in the administrative examination of accounts shall become officers and employees of the Bureau Appropriations of Accounts at their grades and salaries on July 1, 1921. The approVol. 41, pp. 1260, priations for salaries and for contingent and miscellaneous expenses and tabulating equipment for such office for the fiscal year 1922, and all books, records, documents, papers, furniture, office equipment, and other property shall be apportioned between, transferred to, and made available for the Bureau of Accounts and the General Accounting Office, respectively, on the basis of duties transferred. Post Office Depart of accounts. be appointed. formed. Salary of Auditor transferred. Vol. 41, p. 1269. Transfer of person nel. transferred. 1273. Public socounts. R. 8., sec. 236, p. 39, amended. Settlement and adJustment thereof by Gonera! SEO. 305. Section 236 of the Revised Statutes is amended to read as follows: "SEO. 236. All claims and demands whatever by the Government Accounting of the United States or against it, and all accounts whatever in which the Government of the United States is concerned, either as debtor or creditor, shall be settled and adjusted in the General Accounting General administra tive laws applicable. Office." SEO. 306. All laws relating generally to the administration of the Effect of copies of departments and establishments shall, so far as applicable, govern records, etc., as evi- the General Accounting Office. Copies of any books, records, papers, or documents, and transcripts from the books and proceedings of the dence. General Accounting Office, when certified by the Comptroller General or the Assistant Comptroller General under its scal, shall be admitted as evidence with the same effect as the copics and transcripts referred to in sections 882 and 886 of the Revised Statutes. R. 8., secs. 882, 886, p. 167. SEC. 307. The Comptroller General may provide for the payment to be paid through disof accounts or claims adjusted and settled in the General Accounting bursing officers. Office, through disbursing officers of the several departments and establishments, instead of by warrant. 8pecified duties Bookkeeping, etc., Di SEC. 308. The duties now appertaining to the Division of Public transferred from PubMoneys of the Office of the Secretary of the Treasury, so far as they llo Moneys Division to relate to the covering of revenues and repayments into the Treasury, vision. the issue of duplicate checks and warrants, and the certification of outstanding liabilities for payment, shall be performed by the Division of Bookkeeping and Warrants of the Office of the Secretary of the Treasury. Administrative pro SEC. 309. The Comptroller General shall prescribe the forms, sys-cedure for accounting. tems, and procedure for administrative appropriation and fund etc., to be prescribed. accounting in the several departments and establishments, and for the administrative examination of fiscal officers' accounts and claims against the United States. Offices of auditors abolished. Personnel, etc., ing Omice. transferred to Account SEC. 310. The offices of the six auditors shall be abolished, to take effect July 1, 1921. All other officers and employees of these offices except as otherwise provided herein shall become officers and employees of the General Accounting Office at their grades and salaries on July 1, 1921. All books, records, documents, papers, furniture, office equipment, and other property of these offices, and of the Division of Bookkeeping and Warrants, so far as they relate to the work of such division transferred by section 304, shall become the property of the General Accounting Office. The General Accounting rooms assigned. Office shall occupy temporarily the rooms now occupied by the office of the Comptroller of the Treasury and the six auditors. Temporary office Appointment, etc., SEC. 311. (a) The Comptroller General shall appoint, remove, and of employees by Compfix the compensation of such attorneys and other employees in the troller General. General Accounting Office as may from time to time be provided for by law. service laws. (b) All such appointments, except to positions carrying a salary Application of civil at a rate of more than $5,000 a year, shall be made in accordance with the civil-service laws and regulations. Pay restrictions. Assignment of du (c) No person appointed by the Comptroller General shall be paid a salary at a rate of more than $6,000 a year, and not more than four persons shall be paid a salary at a rate of more than $5,000 a year. (d) All officers and employees of the General Accounting Office, ties. whether transferred thereto or appointed by the Comptroller General, shall perform such duties as may be assigned to them by him. (e) All official acts performed by such officers or employees specially ployees specially deedesignated therefor by the Comptroller General shall have the same gnated. force and effect as though performed by the Comptroller General in person. Authority of em Regulations, etc., au. (f) The Comptroller General shall make such rules and regulations thorized. as may be necessary for carrying on the work of the General Accounting Office, including rules and regulations concerning the admission of attorneys to practice before such office. SEC. 312. (a) The Comptroller General shall investigate, at the seat of government or elsewhere, all matters relating to the receipt, disbursement, and application of public funds, and shall make to the President when requested by hím, and to Congress at the beginning of each regular session, a report in writing of the work of the General Accounting Office, containing recommendations concerning the legislation he may deem necessary to facilitate the prompt and accurate rendition and settlement of accounts and concerning such other matters relating to the receipt, disbursement, and application Investigation by, of all matters relating to Comptroller General. public funds. Recommendations by, to Congress to faciltate accurate rendi tion of accounts, etc. and emelency in puble expenditures. For greater economy of public funds as he may think advisable. In such regular report, or in special reports at any time when Congress is in session, he shall maka Fesommendations lasking la greater seonomy or emélenný in public expenditures. Special investiga tions, etc., when order mittees thereof. (b) He shall make such investigations and reports as shall be ed by Congress or com- ordered by either House of Congress or by any committee of either House having jurisdiction over revenue, appropriations, or expenditures. The Comptroller General shall also, at the request of any such committee, direct assistants from his office to furnish the committee such aid and information as it may request. violations of law by departments, etc. Special reports of (c) The Comptroller General shall specially report to Congress every expenditure or contract made by any department or establishment in any year in violation of law. Report if departmental examination and Inspection of ac counts adequate, etc. Information to Budget Bureau when requested. Departments to furnish information of their activities, etc. (d) He shall submit to Congress reports upon the adequacy and effectiveness of the administrative examination of accounts and claims in the respective departments and establishments and upon the adequacy and effectiveness of departmental inspection of the offices and accounts of fiscal officers. (e) He shall furnish such information relating to expenditures and accounting to the Bureau of the Budget as it may request from time to time. SEC. 313. All departments and establishments shall furnish to the Comptroller General such information regarding the powers, duties, activities, organization, financial transactions, and methods of business of their respective offices as he may from time to time require of Access to records, them; and the Comptroller General, or any of his assistants or etc. employees, when duly authorized by him, shall, for the purpose of securing such information, have access to and the right to examine emer- any books, documents, papers, or records of any such department or establishment. The authority contained in this section shall not be applicable to expenditures made under the provisions of section 291 of the Revised Statutes. Diplomatic gencies exceptel. R. 8. sec. 291, p. 49. Eligible list of accountants to be established. Transfer of appropriations for offices heroin abolished. SEO. 314. The Civil Service Commission shall establish an eligible register for accountants for the General Accounting Office, and the examinations of applicants for entrance upon such register shall be based upon questions approved by the Comptroller General. SEO. 315. (a) All appropriations for the fiscal year ending June 30, Vol. 1, pp. 1268, 1922, for the offices of the Comptroller of the Treasury and the six auditors, are transferred to and made available for the General Accounting Office, except as otherwise provided herein. 1209. Changes in transferred personnel, etc., cal year. (b) During such fiscal year the Comptroller General, within the authorized during fis limit of the total appropriations available for the General Accounting Office, may make such changes in the number and compensation of officers and employees appointed by him or transferred to the General Accounting Office under this Act as may be necessary. Proportionate share of appropriations for rent, contingent ex Department, penses, etc., Treasury 1922, transferred. Appropriations made available for Accounting Offics. (c) There shall also be transferred to the General Accounting Office such portions of the appropriations for rent and contingent and miscellaneous expenses, including allotments for printing and binding, made for the Treasury Department for the fiscal year ending June 30, 1922, as are equal to the amounts expended from similar appropriations during the fiscal year ending June 30, 1921, by the Treasury Department for the offices of the Comptroller of the Treasury and the six auditors. (d) During the fiscal year ending June 30, 1922, the appropriations and portions of appropriations referred to in this section shall be available for salaries and expenses of the General Accounting Office, including payment for rent in the District of Columbia, traveling expenses, the purchase and exchange of law books, books of reference, and for all necessary miscellaneous and contingent expenses. additional pay of $240 SEC. 316. The General Accounting Office and the Bureau of Employees allowed Asanunts shall not be construed to be a bureau or office created since a year. January 1, 1916, so as to deprive employees therein of the additional compensation allowed civilian employees under the provisions of section 6 of the Legislative, Executive, and Judicial Appropriation Act for the fiscal year ending June 30, 1922, if otherwise entitled theroto. Vol. 41, p. 1308. Transfer of dopart 1022. Sro. 317. The provisions of law prohibiting the transfer of em- ment, etc., employees ployees of executive departments and independent establishments permitted until June until after service of three years shall not apply during the fiscal Vol. 34, p. 449. year ending June 30, 1922, to the transfer of employees to the General Accounting Office. SEC. 318. This Act shall take effect upon its approval by the President: Provided, That sections 301 to 317, inclusive, relating to the General Accounting Office and the Bureau of Accounts, shall tako effect July 1, 1921. Approved, June 10, 1921. Immediate effect of Provisos. etc., on July 1, 1921. |