General Accounting Office, when certified by the Comptroller General or the Assistant Comptroller General under its seal, 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. B., secs. 883, 886, p. 167. Adjusted claims,etc.,

be paid through dis

SEC. 307. The Comptroller General may provide for the payment to of accounts or claims adjusted and settled in the General Accounting bursing amoers. Office, through disbursing officers of the several departments and establishments, instead of by warrant.

8pecified duties

Bookkeeping, etc., Di

SEO. 308. The duties now appertaining to the Division of Public transferred from Pub Moneys 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

SEO. 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. Porsonnel, etc., transferred to Account

SEO. 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 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 the property of the General Accounting Office. The General Accounting rooms Resigned. 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.,

SEO. 311. (a) The Comptroller General shall appoint, remove, and of employees by Comp fix 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 de

(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, tie. 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 Authority of omployees specially des designated therefor by the Comptroller General shall have the same ignated. force and effect as though performed by the Comptroller General in person.

Regulations, etc.

(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.

Investigation by, of all mation relating to

Comptroller General.

public funda

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 him, and to Congress at the begin ning of each regular session, a report in writing of the work of the General Accounting Office, containing recommendations concerning by to Congre tofnellthe legislation he may deem necessary to facilitate the prompt and late socurate wendi accurate rendition and settlement of accounts and concerning such other matters relating to the receipt, disbursement, and application

Recommendation

tion of accounts, etc.

and efficiency in publie 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 Pesammendations looking ta grønter auunamy or amélaney in public expenditures.

8pecial investigations, 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.

Special reports of violations of law by departments, etc.

Report If departmental examination

and inspection of ac counts adequate, etc.

Information to Budget Bureau when requested.

of

Departments to furnish information their activities, etc.

(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.

(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 excepted. R. 8. sec. 291, p. 49.

Eligible list of accountants to be established.

Transfer of appropriations for offices herein abolished.

Vol. 41, pp. 1968, 1209.

Changes in transferred personnel, etc., cal year.

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, 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.

(b) During such fiscal year the Comptroller General, within the authorized during a 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 penses, Treasury 1922, transferred.

(c) There shall also be transferred to the General Accounting Office rent, contingent 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 the Treasury and the six auditors.

Appropriations made available for Accounting Office.

(d) During the fiscal year ending June 30, 1922, the appropria 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 purchase and exchange of law books, books of reference, and for all necessary miscellaneous and contingent

expenses.

SEO. 316. The General Accounting Office and the Bureau of Asenunts shall not be construed to be a bureau or office created since 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.

Employees allowed year. additional pay of $240 Vol. 41, p. 1306.

Transfer of depart

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 30, 1923, 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.

Vol. 34, p. 449.

mediate effect of

Act.
Provisos.
Accounting Office,

etc., on July 1, 1921.

26-364 069

B. Budget and Accounting Procedures Act of 1950

(64 Stat. 832)

This act was the result of the enactment of H.R. 9038, 81st Congress. It was approved on September 12, 1950, as Public Law 784, 81st Congress. The text of the public law appears in volume 64, Statutes at Large, pages 832-845. Its provisions are codified as 5 U.S.C. 5943 (a), 5943 (c), 5943 (d), 8348(f), 8147; 10 U.S.C. 1597; 16 U.S.C. 452; 24 U.S.C. 278; 25 U.S.C. 233; 31 U.S.C. various sections 2-687; 39 U.S.C. 769.

LEGISLATIVE HISTORY OF PUBLIC LAW 784, 81ST CONGRESS

1. CONGRESSIONAL RECORD REFERENCES TO DEBATES, ETC.

(Page citations are to vol. 96, Congressional Record) H.R. 9038: To authorize the President to determine the form of the national budget and of departmental estimates, to modernize and simplify governmental accounting and auditing methods and procedures, and for other purposes. Mr. Karsten; Committee on Expenditures in the Executive Departments, 9672. Reported with amendment (H. Rept. 2556), 10126. Made special order (H. Res. 729), 11135. Debated, 11139. Passed House, 11161. In Senate ordered to be placed on calendar, 11172. Amended and passed Senate (in lieu of S. 3850), 12047. Conferees appointed, 13017, 13230. Conference report (H. Rept. 3002) submitted in House and debated, 13770. Referred back to committee, 13872. Reported in House (H. Rept. 3030) and agreed to, 13920, 13983. Examined and signed, 14075, 14141. Approved (Public Law 784), 15028.

S. 3850: To authorize the President to determine the form of the national budget and of departmental estimates, to modernize and simplify governmental accounting and auditing methods and procedures, and for other purposes. Mr. McClellan, Mr. Eastland, Mr. Hoey, Mr. O'Connor, Mr. Humphrey, Mr. Leahy, Mr. Benton, Mr. Ives, Mr. Mundt, Mrs. Smith of Maine, and Mr. Schoeppel; Committee on Expenditures in the Executive Departments, 9426. Reported back (S. Rept. 2031), 9969. Debated, 11060, 12037. Indefinitely postponed (H.R. 9038 passed in lieu), 12047.

2. SERIAL NUMBERS TO BOUND VOLUMES OF CONGRESSIONAL REPORTS RELATING TO PUBLIC LAW 784, 81ST CONGRESS

House Report 2556, 81st Congress, 11382.

House Report 3002 (conference), 81st Congress, 11384.
House Report 3030 (conference), 81st Congress, 11384.
Senate Report 2031, 81st Congress, 11370.

3. CONGRESSIONAL HEARINGS RELATING TO PUBLIC LAW 784, 81ST

CONGRESS

House Committee on Expenditures in the Executive Departments, 81st Congress, on 'H.R. 9038: To authorize the President to determine the form of the national budget and of departmental estimates, to modernize and simplify governmental accounting and auditing methods and procedures, and for other purposes, July 11, 1950.

Senate Committee on Expenditures in the Executive Departments, 81st Congress, on S. 3850. Hearings held July 10, 1950 (not printed).