TEXT OF PUBLIC LAW 85-759 August 25, 1958 [H. R. 8002] counting Act, AN ACT To provide for improved methods of stating budget estimates and estimates for deficiency and supplemental appropriations. Be it enacted by the Senate and House of Representatives of the Budget and Ac- United States of America in Congress assembled, That section 201 of the Budget and Accounting Act, 1921, as amended, is further amended by adding the following new subsections: amendments.. 42 Stat. 20. 31 USC 11. "(b) Whenever the President determines there has been established a satisfactory system of accrual accounting for an appropriation or fund account, each proposed appropriation thereafter transmitted to the Congress for such account pursuant to the provisions of this Act shall be accompanied by a proposed limitation on annual accrued expenditures. The President may include in the Budget with any such proposed limitation on annual accrued expenditures, proposals for provisions authorizing the head of a department or establishment to make transfers, within his department or establishment, between such limitations on annual accrued expenditures; and such provisions may limit by amount or by per centum the size of any transfer so proposed. 66 (c) Whenever an appropriation is subject to a limitation on annual accrued expenditures, there shall be charged against the limitation the cost of goods and services and other assets received, advance payments made and progress payments becoming due, and the amount of any other liabilities becoming payable, during the fiscal year concerned. "(d) At the end of the fiscal year concerned, any unused balance of the limitation on annual accrued expenditures shall lapse, except that whenever any liabilities are incurred within the limitation provided for in any fiscal year (whether or not recorded or reported in such fiscal year), nothing in this section shall be construed to prevent the making of payment therefor in any subsequent fiscal year. "(e) Any obligations incurred during the fiscal year concerned or in prior fiscal years which do not result in liabilities becoming payable during the fiscal year concerned shall be charged against the limitation on annual accrued expenditures for any succeeding fiscal year in which such obligations may result in liabilities becoming pay. able. 66 "(f) Nothing in subsections (b) through (e) of this section shall be construed to change existing law with respect to the method or manner of making appropriations or the incurring of obligations under appropriations." Limitations on annual accrued ex SEC. 2. (a) It shall be in order to provide in any bill or joint resolution making appropriations, or in any amendment thereto, limita penditures. tions on annual accrued expenditures covering amounts Upcoming payable as a result of obligations incurred both in the fiscal year concerned and in prior fiscal years, and to include in any such bill or joint resolution provisions authorizing the head of a department or establishment to make transfers, within his department or establishment, between such limitations on annual accrued expenditures; and such provisions may limit by amount or by per centum the size of any transfer so provided for. (b) The provisions of subsection (a) of this section are enacted by the Congress (1) as an exercise of the rulemaking power of the Senate and the House of Representatives, respectively, and as such they shall be considered as part of the rules of each House, respectively, or of that House to which they specifically apply; and such rules shall supersede other rules only to the extent that they are inconsistent therewith; and (2) with full recognition of the Constitutional right of either House to change such rules (so far as relating to the procedure in such House) at any time, in the same manner and to the same extent as in the case of any other rule of such House. SEC. 3. This Act, and the amendments made thereby shall cease to be in effect April 1, 1962. Approved August 25, 1958. Termination. G. To Provide for Payment of Annuities to Widows and Dependent Children of Comptrollers General (73 Stat. 197) This act was the result of the enactment of H.R. 7062, 86th Congress. It was approved on July 13, 1959, as Public Law 87, 86th Congress. The text of the act appears in volume 73, Statutes at Large, pages 197-200. Its provisions are codified as 31 U.S.C. 43b. LEGISLATIVE HISTORY OF PUBLIC LAW 87, 86TH CONGRESS 1. CONGRESSIONAL RECORD REFERENCES TO DEBATES, ETC. (Page citations are to vol. 105, Congressional Record) H.R. 7062: To provide for payment of annuities to widows and dependent children of Comptrollers General. Mr. McCormack; Committee on Government Operations, 7935. Reported with amendment (H. Rept. 540), 10718. Rules suspended; amended and passed House, 10833. Referred to Senate Committee on Government Operations, 10888. Reported (S. Rept. 403), 11162. Passed Senate, 12663. Examined and signed, 12819, 12898. Presented to the President, 13016. Approved (Public Law 87), 13704. 2. SERIAL NUMBERS TO BOUND VOLUMES OF CONGRESSIONAL REPORTS RELATING TO PUBLIC LAW 87, 86TH CONGRESS House Report 540, 86th Congress, 12160. Senate Report 403, 86th Congress, 12150. 3. CONGRESSIONAL HEARINGS RELATING TO PUBLIC LAW 87, 86TH (None found.) CONGRESS TEXT OF PUBLIC LAW 86-87 AN ACT To provide for payment of annuities to widows and dependent children of Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That the Budget and Accounting Act of 1921 (42 Stat. 20-27), as amended, is further amended by adding after section 818 a new section designated as section 319 and reading as follows: "SEC. 319. (a) Any Comptroller General of the United States, within six months of the date on which he takes office, or in the case of the Comptroller General currently in office and any retired Comptroller General, within six months after enactment of this section, may in writing elect a reduction in his salary and retirement pay for purposes of survivorship benefits as hereinafter provided. "(b) There shall be deducted from the salary and retirement pay of any Comptroller General or retired Comptroller General making an election to receive survivorship benefits a sum equal to 3 per centum of his salary and retirement pay. (c) Each Comptroller General, or retired Comptroller General, aking an election to receive survivorship benefits, shall deposit with the General Accounting Office for covering into the general fund of the Treasury as miscellaneous receipts a sum equal to 3 per centum of his salary and retirement pay received by him as Comptroller General prior to the date current deductions begin from his salary and retirement pay, and of his basic salary, pay, or compensation for service as a Senator, Representative, Delegate, or Resident Commissioner in the Congress of the United States and for any other civilian service which may form the basis of a widow's annuity as provided in subsection (n) of this section, with interest thereon at the rate of 4 per centum per annum to December 31, 1947, and 3 per centum per annum, thereafter, compounded on December 31 of each year. The current deductions from salary or retirement pay shall be regarded as effective As of the date the election of reduced salary and retirement pay for purposes of survivorship benefits is made. d) Notwithstanding the failure of a Comptroller General or a retired Comptroller General to make the deposit under subsection (c), credit shall be allowed for the service rendered, but the annuity of the widow shall be reduced by 10 per centum of the amount of such deposit, computed as of the date of death of a Comptroller General or retired Comptroller General, unless such widow shall elect to eliminate such service entirely from credit under subsections (n) and (0) of this section. "(e) In case any Comptroller General or retired Comptroller General who has elected to bring himself within the purview of this.section shall die whíle in office, or die while in receipt of retirement pay in accordance with section 303, after having rendered at least five years of civilian service computed as prescribed in subsections (n) and (0) of this section, for the last five years of which the salary deductions provided for by subsection (b) of this section or the deposits required by subsection (c) of this section have actually been made "(1) if such Comptroller General or retired Comptroller General is survived by a widow but not by a dependent child, there shall be paid to such widow an annuity beginning with the day of his death or following the widow's attainment of the age of fifty years, whichever is the later, in an amount computed as provided in subsection (n) of this section; or "(2) if such Comptroller General or retired Comptroller General is survived by a widow and a dependent child or children, there shall be paid to such widow an immediate annuity in an amount computed as provided in subsection (n) of this section, and there shall also be paid to or on behalf of each such child an immediate annuity equal to one-half the amount of the annuity of such widow, but not to exceed $900 per year divided by the number of children or $360 per year, whichever is losser; or "(3) if such Comptroller General or retired Comptroller General leaves no surviving widow but leaves a surviving dependent child or children, there shall be paid to or on behalf of each such child an immediate annuity equal to the amount of the annuity to which such widow would have been entitled under paragraph (2) of this subsection had she survived, but not to exceed $480 per year. "(f) The annuity payable to the widow hereunder shall be terminable upon her death or remarriage. The annuity payable to a child hereunder shall be terminable upon (1) his attaining the age of eighteen years, (2) his marriage, or (3) his death, whichever first occurs, except that if such child is incapable of self-support by reason of mental or physical disability his annuity shall be terminable only upon death, marriage, or recovery from such disability. In the event of the death of a widow leaving a dependent child or children of a Comptroller General or retired Comptroller General surviving her the annuity of such child or children shall be recomputed and paid as provided in paragraph (3) of subsection (e) of this section. In any case in which the annuity of a dependent child, under this subsection, is terminated, the annuities of any remaining dependent child or children shall be recomputed and paid as though the child whose annuity was terminated had not survived such Comptroller General or retired Comptroller General. As used herein— "(8) 4s used me widow' means a surviving wife of a Comptroller General or retired Comptroller General who either (A) shall have been married to such individual for at least two years immediately preceding his death or (B) is the mother of issue by such marriage, and who has not remarried. "(2) The term 'dependent child' means an unmarried child, including a dependent stepchild or an adopted child, who is under the age of eighteen years or who, because of physical or mental disability, is incapable of self-support. "(h) Questions of dependency and dis..Lility arising under this section shall be determined by the General Counsel of the General Accounting Office, whose decision shall be final and conclusive. "(i) In any case in which a Comptroller General who has elected to bring himself within the purview of this section is separated from the service prior to becoming entitled to retirement pay as provided 26-3164 0-169 |