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SEO. 212. The Bureau shall, at the request of any committee of

gress when requested. riiher House of Congress having jurisdiction over revenue or appropriations, furnish the committee such aid and information as it may request.

Seo. 213. Under such regulations as the President may pro- to tumish holorination scribe, (1) every department and establishment shall furnish to the to Bureau. Bureau such information as the Bureau may from time to time

Access to records, rcquiro, and (2) tho Director and the Assistant Director, or any oto., for examination. employee of the Bureau when duly authorized, shall, for the purposo of securing such information, have access to, and the right to examine, any books, documents, papers, or records of any such dopartment or establishment.

SEO. 214. (a) The head of each department and establishment dopartments, etc., to shall designate an official thereof as budget officer therefor, who, preparo estimator in onch year under his direction and on or before a date fixed by him, shall prepare the departmental estimates. (b) Such budget officer shall also prepare, under the direction of Supplemental

, oto, 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 rovise the

departmental estimates and submit them to the Bureau on departments, etc. or before September 15 of each year. In case of his failure so to do, ortamuro. the President shall cause to be prepared such estimates and data as aro necessary to enable him to include in the Budget estimates and statements in respect to the work of such department or establishment.

Seo. 216. The departmental estimates and any supplemental or Form, etc., of estideficiency 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. Sec. 217. For expenses of the establishment and maintenance of Appropriation for

establishing, etc., Buthe Bureau there is appropriated, out of any money in the Treasury reau. not otherwise appropriated, the sum of $225,000, to continuo available during the fiscal year ending June 30, 1922. TITLE III. GENERAL ACCOUNTING OFFICE.

General Accounting

Revision and submission by heads of

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Seal of Office.

SEC, 301. There is created an establishment of the Government to be known as the General Accounting Office, which shall be independ- ment, under Comp ent of the executive departments and under the control and direction of the Comptroller General of the United States. The offices of her of the Treasury and

; 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, focords, employees of the office of the Comptroller of the Treasury shall be more to sentral do come 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- encomparation to detail

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

Duties of Assistant. 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.

Seo. 303. Except as hereinafter provided in this section, the Comp- Tonure of otico, eto. troller General and the Assistant Comptroller General shall hold

Balaries.

bidden.

Ing Omco.

balances.

Postal service.

office for fifteen years. The Comptroller General shall not be eligible Method., ang hoy en uno dei fHF, ***PHIHAHIYAH THM CHIHHAFATIN OMHPPNI AN WHO ANNARAHA barna

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 Rcappolntmont for

manner except by impeachment. Any Comptroller General or Assist

ant Comptroller General removed in the manner herein provided Aço retiromont.

shall be ineligible for roappointment to that office. When a Comp

troller General or Assistant Comptroller General attains the age of Dutle of Comptrol

seventy years, be shall be retired from his office. lor of tho Trosgur, the Seo. 304. All powers and duties now conferred or imposed by law ponal or ger account upon

the Comptroller of the Treasury or the six auditors of the Treasby Bookkooplodnote, ury Department, and the duties of the Division of Bookkeeping and pendents 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 Finality of cortined

and imposed upon the General Accounting Office and be exercised

without direction from any other officer. The balances certified by Revision of auditors the Comptroller General shall be final and conclusive upon the execusottlemonts after Juls tive branch of the Government. The revision by the Comptroller 1, 1921, discontinued.

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 mont, created for ad the Postal Service now imposed by law upon the Auditor for the Post eron otros mine- 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 bo appolated.

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 Comp

troller shall perform the administrative duties now performed by the Balary of Auditor

Auditor for the Post Office Department and such other duties in

relation thereto as the Postmaster General may direct. The approVol. 41, p. 1200.

priation of $5,000 for the salary of the Auditor for the Post Office De partment 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 examinaAberopriations of Accounts at their grades and salaries on July 1, 1921. The appro

tion of accounts shall become officers and employees of the Bureau Vol. 41, PP. 1200, 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 equip ment, 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. R. 8., 86c. 230, p. 39, Seo. 305. Section 236 of the Revised Statutes is amended to read

as follows: justment thereof by "Seo. 236. All claims and demands whatover by the Government Omoo. 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 Office."

Seo. 306. All laws relating generally to the administration of the Effect of coples of departments and establishments shall, so far as applicable, govern focorda, otc., u ovi. the General Accounting Office. Copies of any books, records, papers,

or doouments, and transcripts from the books and proceedings of the

formod.

transferred.

Transfer of porsonnol.

1273.

Publlo socounts.

smonded.

Bottlement and ad.

Goneral

Oeneral administre tive laws applicable.

P. 107.

Omces of soditora

Temporary

omo

General Accounting Office, when certified by the Comptroller General or tho Assistant Comptroller General under its scal, shall be admitted an evidenco with tho same effect as the copics and transcripts referred

R. 8., 8003. 882, 886, to in sections 882 and 886 of tho Revised Statutes. Sec. 307. Tho Comptroller General may provide for the payment to be paid through dis

etc., of accounts or claims adjusted and settled in the General Accounting bursing officers. Onice, through disbursing officers of the soveral departments and establishments, instead of by warrant.

8 duties SEC. 308. The duties now appertaining to the Division of Public transferred from pube Moncys of the Office of the Secretary of the Treasury, so far as they o Modern Division to

Direlato to the covering of revenues and repayments into the Treasury, Velon. che issuo of duplicato 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. Sco. 309. The Comptroller General shall prescribe the forms, 8ys- coduro for accounting

Adralnistratiro pro tems, and procedure for administrative appropriation and fund oco., 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.

Sec. 310. The offices of the six auditors shall be abolished, to take abolished. effect July 1, 1921. All other officers and employees of these offices Por sonnol, otc.,

translerrod to Account except as otherwise provided herein shall become officers and em- ing Omice. ployees 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 tho property of the General Accounting Office. The General Accounting roohou Doigned. Office shall occupy temporarily the rooms now occupied by the office of the Comptroller of the Treasury and the six auditors. Sec. 311. (a) The Comptroller General shall appoint, remove, and remployee by Compra

Appointmont, sto., fix the compensation of such attorneys and other employees in the croller General. General Accounting Office as may from time to time be provided for by law.

Application (b) All such appointments, except to positions carrying a salary weapol atom of elvl at a rate of more than $5,000 a year, shall be made in accordance with the civil-service laws and regulations.

(c) No person appointed by the Comptroller General shall be paid Pay restrictions. 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, thes.

Assignment of duwhether 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 plogees epocially de

Authority of omdesignated therefor by the Comptroller General shall have the same Ignatod. force and effect as though performed by the Comptroller General in person.

Regulations, etc., ad. (1) The Comptroller General shall make such rules and regulations thorised. as may be necessary for carrying on the work of the General Åccounting Office, including rules and regulations concerning the admission of attorneys to practice beforo such office. Sec. 312. (a) The Comptroller General shall investigate, at the Investigation by, oi

Comptroller General. seat of government or elsewhere, all matters relating to the receipt, we bottom relating to

publio funds. disbursement, and application of public funds, and shall make to the President when requested by him, 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 by, to Congress toleci! the legislation ho may deem necessary to facilitate the prompt and do noturto rendi

tlon of accounts, accurate rendition and settlement of accounts and concerning such other matters relating to the receipt, disbursement, and application

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violations of law by

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to feater economa of public funds as he mny think advisable. In such regular report, linexpenditures. or in special reports at any time when Congress is in session, he shall

male FoamMORAALANN TANDIRD OF MY MAHHAHY HF amei hay in

public expenditures. 8pocial investiga tions, etc., when order- (b) He shall make such investigations and reports as shall be od 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 com

mittee such aid and information as it may request. Bpecial reports of

(c) The Comptroller General shall specially report to Congress departments, etc. every expenditure or contract made by any department or estab

lishment in any year in violation of law. Report 11 depart.

(d) Ho shall submit to Congress reports upon the adequacy and and inspection of ac 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. Departments to fur.

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 busi

ness 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

employees, when duly authorized by bim, shall, for the purpose of

securing such information, have access to and the right to examine Diplomatlo

emer- any books, documents, papers, or records of any such department or hele recepta, p. 49. cstablishment. The authority contained in this section shall not

be applicable to expenditures made under the provisions of section 291 of the Revised Statutes.

Seo. 314. The Civil Service Commission shall establish an eligible rogister 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. priations for Sec. 315. (a) All appropriations for the fiscal year ending June 30, heroin abollahad. 1922, for the offices of the Comptroller of the Treasury and the six Vol. 11, pp. 1200, 1900.

auditors, are transferred to and made available for the General

Accounting Office, except as otherwise provided herein. Changes in transfer.

(b) During such fiscal year the Comptroller General, within the authorized during fie 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. Proportionato share

(c) There shall also be transferred to the General Accounting Office ponts concerto per un such portions of the appropriations for rent and contingent and misDepartment, cellaneous 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 thỏ Treasury and

the six auditors. Appropriatlong

(d) During the fiscal yoar ending June 30, 1922, the appropria. Acoounting offico.

tions 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 purohme and exchange of law books, books of reference, and for all necessary miscellaneous and contingent expenses.

Eligible Ilst of 80countants to be established.

Transfer of appro

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Seo. 316. The General Accounting Office and the Bureau of Employoes allowed

additional pay of $240 ABBTWALA Hall not be construed to be a bureau or office created since year. January 1, 1918, 80 as to deprive employees therein as the additional

Vol. 41, p. 1308. 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. Sro. 317. Tho provisions of law prohibiting the transfer of om- ment, etc., employcos

Transfer of dopart ployons of executive departments and independent establishments parmleted" unih June until after service of three years shall not apply during the fiscal Vol. 34, p. 149. 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, rolating to the General Accounting Office and the Bureau of Accounts, shall oto., on July 1, 1921.

Accounting omco, Lako effect July 1, 1921.

Approved, June 10, 1921.

,

Immediato effect of Act.

Proosos.

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