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CHAPTER 30

PUBLIC MONEY AND FINANCE

The Budget:

Counterfeit money, 1674.
Transmission and contents, 1636.

Public money :
Recommendations of the President, 1637. Safekeeping, 1675.
Supplementary or deficiency estimates, Duty of disbursing officers, 1676.
1638.

Record of transactions, 1677.
Form and contents of estimates, 1639.

Advances : Authority for submission of estimates, In general, 1678. 1640.

In foreign countries, 1679. Bureau of the Budget, establishment and For subscriptions to periodicals, 1680. duties, 1641.

Exchange, 1682. Budget officers of departments, 1642.

Recovery from accountable officer, 1683. Departmental estimates :

Collections : Revision and submission, 1643.

Deposit without deduction, 1684. Form and manner of submission, 1644. For transmission of private telegrams, General Accounting Ofice:

1685. Establishment, 1645.

From carriers for damages, 1686. Functions, 1646.

From Philippine Government, 1687. Consolidations and transfers, 1647.

Proceeds of sales : Laws governing, 1648.

In general: Comptroller General of the United States :

Deposit, 1688. Appointment and compensation, 1649.

Expenses payable from, 1689. Forms and procedure, 1650.

Commissary supplies, 1690. Investigations and reports, 1651.

Engineer material, 1691. Payment of adjusted accounts, 1652.

Ice, electric current, and laundry work, Advance decisions, 1653.

1692. Accounts:

Medical supplies, 1693. Audit and settlement in general, 1654.

Ordnance and ordnance stores, 1694. Examination by General Accounting Office,

Useless ordnance materials, 1695. 1655.

Public utility products, 1696. Conclusiveness of certified balances, 1656. Signal Corps supplies, 1697. Administrative examination, 1657.

Surplus cuttings of material, 1698. Transmission to accounting officers, 1658. Disbursing officers :

Reexamination of disallowed claims, 1659. Army account of advances, 1699. War Department accounts:

Designation of deputies, 1700. Examination by General Accounting Office, Inspection of disbursements and accounts, 1660.

1701. Administrative examination, 1661.

Retention of funds, 1702. Pay of the Army, 1662.

Transactions between bureaus, 1703. Accounts of disbursing officers :

Depositaries of public money : Unchanged for three years, 1663.

Federal Home Loan Banks, 1704. Time of rendering, 1664.

National mortgage associations, 1705. Accounts of persons receiving public moneys: Federal Savings and Loan Insurance Cor. Time and manner of rendering, 1665.

poration, 1706. Distinct accounts required, 1666.

Federal Deposit Insurance Corporation, Accounts of individual paymasters, analysis,

1707. 1667.

National banks, 1708. Accounts of American National Red Cross, Federal land and joint-stock land banks, 1668.

1709. Checks :

In Philippine Islands, 1710. Allowance when lost, 1669.

In Insular possessions, 1711. Destruction after payment, 1670.

Estimates : Claims after payment, 1671.

In general: Outstanding three years :

Explanation to accompany, 1712. Procedure, 1672.

Elimination of unnecessary language, Reports, 1673.

1713.

Estimates-Continued.

Appropriations-Continued. In general-Continued.

Battlefields, availability for travel expenses, Order and arrangement, 1714.

1741. Outstanding appropriations to be desig- Contingent funds : nated, 1715.

Authority for expenditure, 1742. Variance from usual amounts, 1716.

Apportionment, 1743.

Available Compilation and printing, 1717.

exclusively for purposes

covered, 1744. For lump-sum appropriations, 1718. For cable or telegraph lines in Alaska,

Available for decorations of honor, 1745. 1719.

Availability for pay of employees, 1746.

Corps of Engineers, availability for operaFor fortifications, 1720.

tion of power boats, 1747. For pay, 1721.

Field service, availability for personal servFor printing and binding, 1722.

ices, 1748. For printing and engraving, Signal Serv

Ordnance Department: ice, 1723.

Apportionment of cost of manufacturing For public works, 1724.

operations, 1749. For river and barbor improvements, 1725.

Availability: For trusses, 1726.

Mileage, 1750. Appropriations :

Transportation charges, 1751. In general :

Printing and binding, available exclusively Act defined, 1727.

for purposes covered, 1751a. Computation of totals, 1728.

Quartermaster Corps : Availability :

Availability for post bakeries and
In general, 1729.

schools, 1752.
Expenses of conventions or meetings, Availability for rentals, 1753.
1730.

Rivers and harbors, availability for pay Apportionment by monthly or other

and mileage, 1753a. allotments, 1731.

Salaries, disposition of unexpended bal. War Department:

ances, 1754. Availability :

Travel expense, chargeable according to Citizens' Military Training Camps, Fiscal year, 1756.

date of order, 1755.
1732.

Foreign exchange, 1757.
Organized Reserves, 1733.

Recreation fund, 1758.
Post exchanges, 1734.

Permanent appropriations :
Purchase of butter substitutes, 1735.

Defined, 1759.
Reserve Officers' Training Corps, 1736.

Enumerated, 1760.
Transportation of employees and ma-

Unexpended balances, 1761.
terial, 1737.

Balances carried to surplus funds, 1762. Travel expenses, 1738.

Certification as to pending claims, 1763. Withdrawal from Treasury, 1739.

Reappropriation of unexpended balances, Air corps, availability for travel expenses,

1764. 1740.

Repeal Act, 1765. 1636. The Budget; transmission and contents.—The President shall transmit to Congress on the first day of each regular session the Budget, which shall set forth in summary and in detail :

(a) Estimates of the expenditures and appropriations necessary in his judgment for the support of the Government for the ensuing fiscal year; except that the estimates for such year for the legislative branch of the Government and the Supreme Court of the United States shall be transmitted to the President on or before October 15th of each year, and shall be included by him in the Budget without revision;

(b) His estimates of the receipts of the Government during the ensuing fiscal year, under (1) laws existing at the time the Budget is transmitted and also (2) under the revenue proposals, if any, contained in the Budget;

(c) The expenditures and receipts of the Government during the last completed fiscal year;

(d) Estimates of the expenditures and receipts of the Government during the fiscal year in progress ;

(e) The amount of annual, permanent, or other appropriations, including balances of appropriations for prior fiscal years, available for expendįture during the fiscal year in progress, as of November 1 of such year;

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(f) Balanced statements of (1) the condition of the Treasury at the end of the last completed fiscal year, (2) the estimated condition of the Treasury at the end of the fiscal year in progress, and (3) the estimated condition of the Treasury at the end of the ensuing fiscal year if the financial proposals contained in the Budget are adopted ;

(g) All essential facts regarding the bonded and other indebtedness of the Government; and

(b) Such other financial statements and data as in his opinion are necessary or desirable in order to make known in all practicable detail the financial condition of the Government. Sec. 201, act June 10, 1921 (42 Stat. 20); 31 U.S. C. 11.

By Executive Order No. 6715, May 23, 1934, issued under authority of tbis section, each executive department and independent establishment was directed to file with the Director of the Bureau of the Budget a functional organization chart indicating its various existing bureaus, divisions, sections, etc., and containing a description of the functions respectively performed.

The text of this section as published in the 1929 Edition has been omitted. See note to 1635, ante.

1637. The Budget; recommendations of the President.--(a) If the estimated receipts for the ensuing fiscal year contained in the Budget, on the basis of laws existing at the time the Budget is transmitted, plus the estimated amounts in the Treasury at the close of the fiscal year in progress, available for expenditure in the ensuing fiscal year, are less than the estimated expenditures for the ensuing fiscal year contained in the Budget, the President in the Budget shall make recommendations to Congress for new taxes, loans, or other appropriate action to meet the estimated deficiency.

(b) If the aggregate of such estimated receipts and such estimated amounts in the Treasury is greater than such estimated expenditures for the ensuing fiscal year, he shall make such recommendations as in his opinion the public interests require. Sec. 202, act of June 10, 1921 (42 Stat. 21);31 U. 8. C. 13.

For the text of this section as published in the 1929 Edition, insofar as it affects the Washington Aqueduct, see 1058a, ante. The remainder of the section is omitted. See note to 1635, ante.

1638. The Budget; supplementary or deficiency estimates.-(a) The President from time to time may transmit to Congress supplemental or deficiency estimates for such appropriations or expenditures as in his judgment (1) are necessary on account of laws enacted after the transmission of the Budget, or (2) are otherwise in the public interest. He shall accompany such estimates with a statement of the reasons therefor, including the reasons for their omission from the Budget.

(b) Whenever such supplemental or deficiency estimates reach an aggregate which, if they had been contained in the Budget, would have required the President to make a recommendation under subdivision (a) of section 202, he shall thereupon make such recommendations. Sec. 203, act June 10, 1921 (42 Stat. 21); 31 U. 8. C. 14.

The text of this section as published in the 1929 Edition has been omitted. See note to 1635, ante.

1639. The Budget; form and contents of estimates.-(a) Except as otherwise provided in this Act, the contents, order, and arrangement of the estimates of appropriations and the statements of expenditures and estimated expenditures contained in the Budget or transmitted under section 203, and the notes and other data submitted therewith, shall conform to the requirements of existing law.

(b) Estimates for lump-sum appropriations contained in the Budget or transmitted under section 203 shall be accompanied by statements showing, in such

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detail and form as may be necessary to inform Congress, the manner of expenditure of such appropriations and of the corresponding appropriations for the fiscal year in progress and the last completed fiscal year. Such statements shall be in lieu of statements of like character now required by law. Sec. 2014, act of June 10, 1921 (42 Stat. 21); 31 U. S. C. 581.

For section 203, referred to above, see 1638, ante.

The text of this section as published in the 1929 Edition has been omitted. See note to 1635, ante.

1640. The Budget; authority for submission of estimates.-No estimate or request for an appropriation and no request for an increase in an item of any such estimate or request, and no recommendation as to how the revenue needs of the Government should be met, shall be submitted to Congress or any committee thereof by any officer or employee of any department or establishment, unless at the request of either House of Congress. Sec. 206, act of June 10, 1921 (42 Stat. 21); 31 U. S. C. 15.

The text of this section as published in the 1929 Edition has been omitted. See note to 1635, ante.

1641. Bureau of the Budget; establishment and duties.—There is hereby created in the Treasury Department a Bureau to be known as the Bureau of the Budget. There shall be in the Bureau a Director and an Assistant Director, who shall be appointed by the President and receive salaries of $10,000 and $7,500 a year, respectively. The Assistant Director shall perform such duties as the Director may designate, and during the absence or incapacity of the Director or during a vacancy in the office of Director he shall act as Director. The Bureau, under such rules and regulations as the President may prescribe, shall prepare for him the Budget, the alternative Budget, and any supplemental or deficiency estimates, and to this end shall have authority to assemble, correlate, revise, reduce, or increase the estimates of the several departments or establishments. Sec. 207, act of June 10, 1921 (42 Stat, 22); 31 U. 8. C. 16.

The Bureau, when directed by the President, shall make a detailed study of the departments and establishments for the purpose of enabling the President to determine what changes (with view of securing greater economy and efficiency in the conduct of the public service) shall be made in (1) the existing organization, activities, and methods of business of such departments or establishments, (2) the appropriations therefor, (3) the assignment of particular activities to particular services, or (4) the regrouping of services. The results of such study shall be embodied in a report or reports to the President, who may transmit to Congress such report or reports or any part thereof with his recommendations on the matters covered thereby. Sec. 209, act of June 10, 1921 (42 Stat. 22); 31 U. S. C. 18.

The powers and duties relating to the compiling of estimates now conferred and imposed upon the Division of Bookkeeping and Warrants of the office of the Secretary of the Treasury are transferred to the bureau. Sec. 211, act of June 10, 1921 (42 stat. 22); 31 U. 8. C. 19.

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. Sec. 212, act of June 10, 1921 (42 stat. 23); 31 U. 8. C. 20.

The functions of making, waiving, and modifying apportionments of appropriations were transferred to the Director of the Bureau of the Budget by Executive Order No. 6166 of June 10, 1933.

The text of this section as published in the 1929 Edition has been omitted. See note to 1635, ante.

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