Requisitions for advances, see section 76 of this title. Treasurer of United States, receipts and disbursements of moneys of the United States, see section 147 of this title. § 66d. Discontinuance of certain accounts in General Accounting Office. The Comptroller General is authorized to discontinue the maintenance in the General Accounting Office of appropriation, expenditure, limitation, receipt, and personal ledger accounts when in his opinion the accounting systems and internal control of the executive, legislative, and judicial agencies are sufficient to enable him to perform properly the functions to which such accounts relate. (Sept. 12, 1950, ch. 946, title I, pt. II, § 116, 64 Stat. 837.) SUBCHAPTER III.-AUDIT OF FINANCIAL TRANSACTIONS OF EXECUTIVE, LEGISLATIVE, AND JUDICIAL AGENCIES § 67. Duty of General Accounting Office. (a) Rules and regulations of Comptroller General; principles and practices to be considered. Except as otherwise specifically provided by law, the financial transactions of each executive, legislative, and judicial agency, including but not limited to the accounts of accountable officers, shall be audited by the General Accounting Office in accordance with such principles and procedures and under such rules and regulations as may be prescribed by the Comptroller General of the United States. In the determination of auditing procedures to be followed and the extent of examination of vouchers and other documents, the Comptroller General shall give due regard to generally accepted principles of auditing, including consideration of the effectiveness of accounting organizations and systems, internal audit and control, and related administrative practices of the respective agencies. (b) Retention by executive agencies and Architect of the Capitol of accounts of accountable officers, contracts, vouchers or other documents. Whenever the Comptroller General determines that the audit shall be conducted at the place or places where the accounts and other records of an executive agency or the Architect of the Capitol are normally kept, he may require any executive agency or the Architect of the Capitol to retain in whole or in part accounts of accountable officers, contracts, vouchers, and other documents, which are required under existing law to be submitted to the General Accounting Office, under such conditions and for such period not exceeding ten years as he may specify, unless a longer period is agreed upon with the executive agency or the Architect of the Capitol: Provided, That under agreements between the Comptroller General and legislative (other than the Architect of the Capitol) and judicial agencies the provisions of this sentence may be extended to the accounts and records of such agencies. (c) Audit of financial transactions of Architect of the Capitol; reports to Congress. The Comptroller General in auditing the financial transactions of the Architect of the Capitol shall make such audits at such times as he may deem appropriate. For the purpose of conducting such audits, the provisions of section 54 of this title 74. 75. 76. 77. 78. 79. 80 80a. 80b. Certified balances of public accounts; conclusive. ness; suspension of items; preservation of adjusted accounts; decision upon questions involving payments. Regulations for carrying out provisions. Requisitions for advances. Charging warrants to appropriation specified. Transmission of accounts of courts in Alaska to Administrative examination of accounts of Army Same; extension of time during war or emergency. 80c. Administrative examination of accounts of Navy expenditures; extension of time during war cr emergency. 82a-1. Relief of accountable officers of liability for loss 82a-2. Relief of accountable officers of liability for ilegal, improper, or incorrect payments. 82b. Disbursing officers of executive branch of the Goernment: examination of vouchers. 82b-1. Statistical sampling procedures in examination of vouchers for amounts of less than $100; lisbility of certifying or disbursing officers and recipients for illegal, improper, or incorrect payments; collection actions against recipients. 82c. Certifying officers; bond; accountability; relief by Comptroller General. 126. 821. Certifying officers of terminated war agencies in liquidation by Interior Department; exemption from liability. 131. 82m. Same; definition. 127. 128. 820, 82p. Omitted. 129. L 130. 133. 134. General Accounting Office superintending recovery Settlement of advance bounties. Settlement of accounts of Army officers. 95a. Relief of disbursing officers of military departments. 95b. Removal of charges outstanding in accounts of advances to certain departments. 96. 97. 98. 99. 100. 101. 102. 103. 103a. Settlement of overpayments. Claims for arrears of pay and bounty already paid. Statement of balances due for arrears of pay and bounty. Affidavits and declarations in bounty cases or claims for back pay; certification of official character and signature of officer taking. Repealed. Evidence of honorable discharge returned to officers Payment of claims for pay and allowances. Disbursing officers of Army, Navy, Air Force and Marine Corps; designation of deputies. 103b. Death, incapacity or separation from office of disbursing officers of military departments; powers of deputies; bond. 104. 105. 106. 107. Accounts of paymasters of lost or captured public Disbursements by order of commanding officer of Settlement of expenses of intercourse with foreign 107a. Same; delegation of authority by Secretary of State. 108. Accounting by Navy Department for appropriations for obtaining information from abroad and at home. Officers authorized to administer oaths. Checks issued by Bureau of Pensions, Bureau of War Claims on paid checks and warrants; limitations. 36-500 0-65-vol. 7- 42 Same; application of sections 124 and 125 to checks withheld pursuant to Executive Order or administrative action. Same; rules and regulations. Same; checks in payment of salaries or wages or for goods purchased by United States in foreign countries. Limitation period on claims on forged or altered checks and warrants. Allowance of credit in Treasurer's accounts for payment of forged or altered checks or warrants. Limitation period affected by concealment of knowledge of forgery or alteration of checks and warrants. 132. Payment of checks; withdrawal from designated depositaries and transfer to consolidated account; limitation on claims. Repealed. Transfer to consolidated or receipt account; rules and regulations; transfer to general revenues of District of Columbia. CROSS REFERENCES Additional wartime functions of disbursing officers, see sections 492a-492c of this title. Government agencies, accounting and auditing, see section 65 et seq. of this title. § 71. Public accounts to be settled in General Accounting Office. All claims and demands whatever by the Governnent 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. (R. S. § 236; June 10, 1921, ch. 18, title III, § 305, 42 Stat. 24.) DERIVATION Act Mar. 3, 1817, ch. 45, § 2, 3 Stat. 366. CODIFICATION Act Sept. 24, 1917, ch. 56, §§ 12, 13, 40 Stat. 293, 295, relating to auditing of accounts of the military establishment during the war at places other than the seat of government, was omitted from the Code as temporary and obsolete. AMENDMENTS 1921-Act June 10, 1921, amended section generally, and among other changes, inserted "Government of the" preceding "United States" in two instances and substituted "General Accounting Office" for "Department of the Treasury". CROSS REFERENCES Decisions of Comptroller General conclusive on executive agencies, see sections 44 and 74 of this title. Jurisdiction of claims against the United States byCourt of Claims of the United States generally, see section 1491 of Title 28, Judiciary and Judicial Procedure. District courts generally, see section 1346 of Title 28. Jurisdiction of set-offs and counterclaims by the United States, see sections 1346 (c) and 1503 of Title 28. Limitations of time on filing claims under this section, see section 71a of this title. Set-offs by Comptroller General against judgments and claims against the United States, see section 227 of this title. §71a. Same; limitation of time on claims and demands. (1) Every claim or demand (except a claim or demand by any State, Territory, possession or the District of Columbia) against the United States cognizable by the General Accounting Office under sections 71 and 236 of this title shall be forever barred unless such claim, bearing the signature and address of the claimant or of an authorized agent or attorney, shall be received in said office within ten full years after the date such claim first accrued: Provided, That when a claim of any person serving in the military or naval forces of the United States accrues in time of war, or when war intervenes within five years after its accrual, such claim may be presented within five years after peace is established. (2) Whenever any claim barred by subsection (1) of this section shall be received in the General Accounting Office, it shall be returned to the claimant, with a copy of this section, and such action shall be a complete response without further communication. (Oct. 9, 1940, ch. 788, §§ 1, 2, 54 Stat. 1061.) CODIFICATION Subsecs. (1) and (2) of this section are from sections 1 and 2, respectively, of act Oct. 9, 1940. Section is also set out as section 237 of this title. TERMINATION OF WAR AND EMERGENCIES Joint Res. July 25, 1947, ch. 327, § 3, 61 Stat. 451, provided that in the interpretation of subsec. (1) of this section, the date July 25, 1947, shall be deemed to be the date of termination of any state of war theretofore declared by Congress and of the national emergencies proclaimed by the President on Sept. 8, 1939, and May 27, 1941. CROSS REFERENCES Checks drawn on Treasurer of United States or designated depositaries, exception from limitations, see section 132 of this title. Limitations of actions against the United States, generally, see sections 2401 and 2501 of Title 28, Judiciary and Judicial Procedure. Meritorious claims to be submitted to Congress by Comptroller General, see section 136 of this title. § 72. Same; settlement of accounts. Accounts shall be examined as follows: First. The General Accounting Office shall receive and examine all accounts of salaries and incidental expenses of the office of the Secretary of the Treasury and all bureaus and offices under his direction, all accounts relating to the customs service, public debt, internal revenue, Treasurer and designated depositaries, mints and assay offices, Bureau of Engraving and Printing, Coast Guard, public buildings, Secret Service, and to all other business within the jurisdiction of the Department of the Treasury, and certify the balances arising thereon to the Secretary of the Treasury. Second. Said office shall receive and examine all accounts of salaries and incidental expenses of the office of the Secretary of the Army and all bureaus and offices under his direction, all accounts relating to the military establishment, armories and arsenals, national cemeteries, fortifications, public buildings and grounds formerly under the Chief of Engineers, rivers and harbors, the Military Academy, and to all other business within the jurisdiction of the Department of the Army, and certify the balances arising thereon to the Secretary of the Army. Third. Said office shall receive and examine all accounts of salaries and incidental expenses of the office of the Secretary of the Interior, and of all bureaus and offices under his direction, and all accounts relating to Army and Navy pensions, Geological Survey, public lands, Indians, Architect of the Capitol, and to all other business within the jurisdiction of the Department of the Interior, and certify the balances arising thereon to the Secretary of the Interior. Fourth. Said office shall receive and examine all accounts of salaries and incidental expenses of the office of the Secretary of the Navy, and of all bureaus and offices under his direction, all accounts relating to the Naval Establishment, Marine Corps, Naval Academy, and to all other business within the jurisdiction of the Department of the Navy, and certify the balances arising thereon to the Secretary of the Navy. Fifth. The Postmaster General shall receive and examine all accounts of salaries and incidental expenses of the office of the Postmaster General and of all bureaus and offices under his direction, all postal and money-order accounts of postmasters, all accounts relating to the transportation of the mails, and to all other business within the jurisdiction of the Post Office Department. The General Accounting Office shall audit the accounts and certify the balances arising thereon to the Postmaster General for accounts of the postal revenue and expenditures therefrom. All expenditures in the Postal Savings System shall be audited by the General Accounting Office. Sixth. Said office shall receive and examine all accounts of salaries and incidental expenses of the office of the Secretary of Commerce, and of all bureaus and offices under his direction, all accounts relating to the National Bureau of Standards, Coast and Geodetic Survey, Patents, Census, and to all other business within the jurisdiction of the Department of Commerce, and certify the balances arising thereon to the Secretary of Commerce. Seventh. Said office shall receive and examine all accounts of salaries and incidental expenses of the office of the Secretary of Labor and of all bureaus and offices under his direction, and all accounts relating to all other business within the jurisdiction of the Department of Labor, and certify the balances arising thereon to the Secretary of Labor. Eighth. Said office shall receive and examine all accounts of salaries and incidental expenses of the offices of the Secretary of State, the Attorney General, and the Secretary of Agriculture, and of all bureaus and offices under their direction; all accounts relating to all other business within the jurisdiction of the Departments of State, Justice, and Agriculture; all accounts relating to the Foreign Service, the judiciary, United States courts, judgments of United States courts, Executive Office, Civil Service Commission, Interstate Commerce Commission, District of Columbia, Court of Claims and its judgments, Smithsonian Institution, Territorial governments, the Senate, the House of Representatives, the Public Printer, Library of Congress, Botanic Garden, and accounts of all boards, commissions, and establishments of the Government not within the jurisdiction of any of the executive departments. Said office shall certify the balances arising thereon, according to the character of the account, to the Secretary of the Senate, Clerk of the House of Representatives, Sergeant at Arms of the House of Representatives, or the chief officer of the executive department, commission, board, or establishment concerned. Ninth. Said office shall receive and examine all accounts of salaries and incidental expenses of the office of the Secretary of the Air Force, and of all bureaus and offices under his direction, all accounts relating to the Department of the Air Force, and to all other business within the jurisdiction of the Department of the Air Force, and certify the balances arising thereon to the Secretary of the Air Force. Tenth. Said office shall receive and examine all accounts of salaries and incidental expenses of the office of the Secretary of Defense, and of all bureaus and offices under his direction, all accounts relating to the Department of Defense, and to all other business within the jurisdiction of the Department of Defense, and certify the balances arising thereon to the Secretary of Defense. (July 31, 1894, ch. 174, § 7, 28 Stat. 206; Feb. 14, 1903, ch. 552, § 2, 32 Stat. 826; Aug. 24, 1912, ch. 389, § 10, 37 Stat. 559; Mar. 4, 1913, ch. 141, § 2, 37 Stat. 737; June 10, 1921, ch. 18, title III, § 304, 42 Stat. 24; May 24, 1924, ch. 182, § 1, redesignated § 8 and amended Feb. 23, 1931, ch. 276, § 7, 46 Stat. 1207; Feb. 26, 1925, ch. 339, § 3, 43 Stat. 983; July 3, 1930, ch. 863, § 1, 46 Stat. 1016; June 30, 1932, ch. 314, §§ 501, 502, 47 Stat. 415; May 27, 1936, ch. 463, § 1, 49 Stat. 1380; 1939 Reorg. Plan No. I, § 201, eff. July 1, 1939, 4 F. R. 2731, 53 Stat. 1432, 1433; 1946 Reorg. Plan No. 3, §§ 101104, eff. July 16, 1946, 11 F. R. 7875, 60 Stat. 1097; July 26, 1947, ch. 343, title III, § 305, 61 Stat. 508; July 26, 1947, ch. 343, title IV, § 411, as added Aug. 10, 1949, ch. 412, § 11, 63 Stat. 585; Aug. 4, 1949, ch. 393, §§ 1, 20, 63 Stat. 496, 561; 1949 Reorg. Plan No. 3, §§ 1 (a), 5 (a), eff. Aug. 19, 1949, 14 F. R. 5225, 63 Stat. 1066; 1949 Reorg. Plan No. 5, eff. Aug. 19, 1949, 14 F. R. 5227, 63 Stat. 1067.) CODIFICATION Section is a combination of acts July 31, 1894, ch. 174, § 7, 28 Stat. 206; Feb. 14, 1903, ch. 552, § 2, 32 Stat. 826; March 4, 1913, ch. 141, § 2, 37 Stat. 737, and Aug. 24, 1912, ch. 389, § 10, 37 Stat. 559, all of which, prior to their incorporation into the Code, related to the duties of the different Auditors. The offices of the Auditors were abolished by act June 10, 1921, ch. 18, title III, § 310, 42 Stat. 25, and, by section 304, their duties and powers were transferred to the General Accounting Office, except the administrative examination of the accounts and vouchers of the Postal Service, which was transferred to the former Bureau of Accounts of the Post Office Department. See Transfer of Functions note on abolition of that Bureau, under this section. The first subdivision is from the first subdivision of section 7 of the act of July 31, 1894, which related to the duties of the Auditor for the Treasury Department. Words "Treasurer and assistant treasurers" were changed to "Treasurer and designated depositaries" to conform to act May 29, 1920, ch. 241, 41 Stat. 654, repealing laws authorizing assistant treasurers. Words "Revenue Cutter Service, Life Saving Service" were changed to "Coast Guard" to conform to former section 1 (now sections 1, 2, 4) of Title 14, Coast Guard. Words "Marine Hospital Service" were changed to "Public Health Service" to conform to section 1 of Title 42, The Public Health and Welfare. Words "Coast and Geodetic Survey," "Light House Board," "Steamboat-Inspection Service, immigration navigation," and "Alaskan fur-seal fisheries" were omitted as superseded by act Feb. 14, 1903, incorporated in the sixth subdivision, and act Mar. 4, 1913, incorporated in the seventh subdivision. The second, third and fourth subdivisions are from the second, third and fourth subdivisions of section 7 of the act of July 31, 1894, which related to the duties of the Auditors for the War, Interior, and Navy Departments, respectively. Word "patents" was omitted from the third subdivision as superseded by an order of the President pursuant to section 602 of Title 5, Executive Departments and Government Officers and Employees, transferring the Patent Office to the Department of Commerce and word "census" as superseded by act Feb. 14, 1903, incorporated in the sixth subdivision. The first paragraph of the fifth subdivision is from the sixth subdivision of section 7 of the act of July 31, 1894, which related to the duties of the Auditor for the Post Office Department. A provision of the original text of this subdivision that the further duties of such auditor should continue as defined by law, except as modified by the provisions of that act, were omitted as obsolete or unnecessary. The second paragraph of this subdivision is from act Aug. 24, 1912, which provided for audit of the expenditures referred to by the Auditor for the Post Office Department, and which superseded a similar provision of the postal service appropriation act for the preceding year, act Mar. 4, 1911, ch. 241, § 5, 36 Stat. 1340. The sixth subdivision is from act Feb. 14, 1903, which referred to the Auditor for the State and other Departments. Words "Light House Board" were changed to "Bureau of Lighthouses" to conform to section 711 of Title 33, Navigation and Navigable Waters. Words "Fish Commission" were changed to "Bureau of Fisheries," to conform to the present designation of that bureau, see act April 29, 1926, ch. 195, 44 Stat. 363. Words "Secretary of Commerce and Labor" were changed to "Secretary of Commerce" to conform to act Mar. 4, 1913, ch. 141, § 1, 37 Stat. 736, and words "Department of Labor" and "Immigration" were omitted as superseded by that act, see section 616 of Title 5, Executive Departments and Government Officers and Employees, and the seventh subdivision of this section. The seventh subdivision is from act Mar. 4, 1913 which referred to the Auditor for the State and other Departments. The eighth subdivision is from the fifth subdivision of section 7 of the act of July 31, 1894, which referred to the Auditor for the State and other Departments. Words "the diplomatic and consular service" were changed to "the Foreign Service" to conform to section 1 of Title 22, Foreign Relations and Intercourse. Words "Department of Labor" and "Fish Commission" were omitted as superseded by act Feb. 14, 1903, incorporated in the sixth subdivision, and act Mar. 4, 1913, incorporated in the seventh subdivision. The Ninth subdivision, relating to the Secretary of the Air Force, and the Department of the Air Force, was inserted on authority of section 207 (f) of Title II of act July 26, 1947, and section 305 of Title III of that act. Act July 26, 1947, among other things, created the Department of the Air Force, with a Secretary at its head, and the sections thereof referred to above provided for transfer to such Secretary and Department of certain functions, etc., of the Secretary of the Army, and Department of the Army, and provided for the applicability of existing laws, orders, regulations, etc., to the functions, etc., transferred. Section 207 (f) of act July 26, 1947 was repealed by section 53 of act Aug. 10, 1956, ch. 1041, 70A Stat. 641. Section 1 of act Aug. 10, 1956 enacted "Title 10, Armed Forces", which in sections 8011-8013 continued the military Department of the Air Force under the administrative supervision of a Secretary of the Air Force. The Tenth subdivision, relating to the Secretary of Defense, and the Department of Defense, was inserted on authority of section 411 of Title IV of act July 26, 1947, as added by act Aug. 10, 1949, which section is classified to section 1721 of Titie 5, Executive Departments and Government Officers and Employees, and which, among other things, provides that the powers, duties and responsibilities of the Secretary of Defense under sections 172-172] of that title, relating to fiscal management within the Department of Defense shall be administered in conformance with the policy and requirements for administration of budgetary and fiscal matters in the Government generally, including accounting and reporting. See section 1721 of Title 5 for additional provisions contained therein. A provision following the third subdivision of section 7 of the act of July 31, 1894, omitted here, repealed R. S. §§ 273 and 275, and amended R. S. § 456, section 14 of Title 43, Public Lands. Section 7 of the act of July 31, 1894, largely superseded R. S. § 277, specifying the duties of the six auditors. Act Oct. 22, 1913, ch. 32, 38 Stat. 209, contained a provision that the money accounts of the Panama Canal should continue to be audited by the Auditor for the War Department. It was omitted from the Code as obsolete, or as superseded by section 71 of this title, or unnecessary in view of that section, and the general language of the second and eighth subdivisions of this section. A previous provision, that the accounts for the Isthmian Canal Commission should be audited by the Auditor for the War Department, of act Feb. 3, 1905, ch. 297, § 1, 33 Stat. 647, was superseded by the discontinuance of the Commission by executive order of the President pursuant to the Panama Canal Act of Aug. 24, 1912, ch. 390, § 4, 37 Stat. 561. A direction to the Commissioner of Agriculture to account and report to the proper accounting officers of the Treasury, in the same manner and at the same times as the heads of executive departments, contained in Act June 16, 1880, ch. 252, § 2, 21 Stat. 296, and repeated in act March 3, 1881, ch. 129, § 2, 21 Stat. 385, may be regarded as superseded by the change of the Department of Agriculture to an executive department, by act Feb. 9, 1889, ch. 122, 25 Stat. 659, and the provision for examination of accounts of the Secretary and of the Department by the Auditor for the State and other Departments, in the Dockery Act of July 31, 1894, incorporated in this section. The Department of War was designated the Department of the Army and the title of the Secretary of War was changed to Secretary of the Army by section 205 (a) of act July 26, 1947, ch. 343, title II, 61 Stat. 501. Section 205 (a) of act July 26, 1947, was repealed by section 53 of act Aug. 10, 1956, ch. 1041, 70A Stat. 641. Section 1 of act Aug. 10, 1956, enacted "Title 10, Armed Forces" which in sections 3011-3013 continued the military Department of the Army under the administrative supervision of a Secretary of the Army. AMENDMENTS 1949-Act Aug. 4, 1949, reestablished the Coast Guard and repealed acts June 17, 1910, ch. 301, §§ 4, 13, 36 Stat. 537; Jan. 28, 1915, ch. 20, § 1, 38 Stat. 800. EFFECTIVE DATE OF 1949 AMENDMENT Amendment of section by act Aug. 4, 1949, effective as of the first day of the third month after the month of approval, August 1949, see note set out preceding chapter 1 of Title 14, Coast Guard. REPEALS Act Aug. 14, 1912, ch. 288, § 1, 37 Stat. 309, which changed name of Public Health and Marine Hospital Service of the United States to Public Health Service was repealed by act July 1, 1944, ch. 373, title IX, § 913, formerly title VI, § 611, 58 Stat. 714, renumbered Aug. 13, 1946, ch. 958, § 5, 60 Stat. 1049; Feb. 28, 1948, ch. 83, § 9(b), 62 Stat. 47; July 30, 1956, ch. 779, § 3(b), 70 Stat. 720; Sept. 4, 1964, Pub. L. 88-581, § 4(b), 78 Stat. 919. Said act July 1, 1944, retained the name Public Health Service. TRANSFER OF FUNCTIONS The functions of all officers of the Department of Commerce and the functions of all agencies and employees of that Department were, with a few exceptions, transferred to the Secretary of Commerce, with power vested in him to authorize their performance or the performance of any of his functions by any of those officers, agencies, and employees, by 1950 Reorg. Plan No. 5, §§ 1, 2, eff. May 24, 1950, 15 F. R. 3174, 64 Stat. 1263, set out in note under section 591 of Title 5, Executive Departments and Government Officers and Employees. All functions of all officers of the Department of the Interior and all functions of all agencies and employees of that Department were, with two exceptions, transferred to the Secretary of the Interior, with power vested in him to authorize their performance or the performance of any of his functions by any of those officers, agencies, and employees, by 1950 Reorg. Plan No. 3, §§ 1, 2, eff. May 24, 1950, 15 F. R. 3174, 64 Stat. 1262, set out in note under section 481 of Title 5, Executive Departments and Government Officers and Employees. All functions of all officers of the Department of the Treasury, and all functions of all agencies and employees of that Department, were transferred, with certain exceptions, to the Secretary of the Treasury, with power vested in him to authorize their performance or the performance of any of his functions, by any of those officers, agencies, and employees, by 1950 Reorg. Plan No. 26. §§ 1, 2, eff. July 31, 1950, 15 F. R. 4935, 64 Stat. 1280, set out in note under section 241 of Title 5, Executive Departments and Government Officers and Employees. All executive and administrative functions of the Civil Service Commission were transferred to the Chairman of the Civil Service Commission by 1949 Reorg. Plan No. 5, eff. Aug. 20, 1949, 14 F. R. 5227, 63 Stat. 1067. See note set out under section 632 of Title 5, Executive Departments and Government Officers and Employees. The Bureau of Accounts in the Post Office Department was abolished and all functions thereof were transferred to the Postmaster General by 1949 Reorg. Plan No. 3. § 1 (a), 5 (a), see note set out under section 369 of Title 5. Executive Departments and Government Officers and Employees. Reference to the Bureau of Marine Inspection and Navigation in paragraph Sixth of this section was omitted on authority of 1946 Reorg. Plan No. 3, which abolished that bureau. See note under section 1 of Title 46, Shipping. The Office of National Parks, Buildings and Reservations was designated the "National Park Service" by act Mar. 2 1934, ch. 38, § 1, 48 Stat. 389. See Ex. Ord. No. 6166, § 2, set out in note following former sections 124-133 of Title 5, Executive Departments and Government Officers and Employees. Many of the bureaus, agencies, etc., mentioned in this section have been transferred or abolished by the Presi dent's Reorganization Plans promulgated under Reorganization Act of 1939, and set out in note under section 133: of Title 5, Executive Departments and Government Officers and Employees. CROSS REFERENCES Accounting and reporting in executive agencies, see section 66 et seq. of this title. Accounts of customs collector examinable by General Accounting Office, see section 1523 of Title 19, Customs Duties. Administrative accounting and reporting by Postmaster General, see section 2208 of Title 39, The Postal Service. Audit of Accounts of Government corporations by Comptroller General, see section 850 of this title. Accounts of Tennessee Valley Authority by Comptroller General, see section 831h of Title 16, Conservation. Accounts of Veterans' Canteen Service by General Accounting Office see section 4207 of Title 38, Veterans' Benefits. Vouchers and accounts of the courts and their personnel by the Director of the Administrative Office of the United States Courts, see section 604 (10) of Title 28, Judiciary and Judicial Procedure. Comptroller General to examine books of contractors or subcontractors for armed forces until three years after final payment, see section 2313 of Title 10, Armed Forces. Death, resignation or separation from office of Chief Disbursing Officer as affecting settlement, see section 249b of Title 5, Executive Departments and Government Officers and Employees. Deposit of contracts requiring the advance of money, or connected with the settlement of public accounts in the General Accounting Office, see section 20 of Title 41, Public Contracts. District accounting and disbursing officer of Foreign Service, see section 813 of Title 22, Foreign Relations and Intercourse. Duties of Comptrollers of the Army, Navy, and Air Force, see sections 3014, 5061, and 8014 of Title 10. Comptroller of Defense Department, see section 136(b) of Title 10. General Accounting Office required to settle certain claims for damages to and loss of private property incident to army operations, see section 223 of this title. General Accounting Office to act as conservator of estates of citizens of the United States dying abroad, ser section 1175 of Title 22. |