Volume of postal andit work performed by the General Accounting Cifice. Dages 122,129,130 there will be found statistical data showing in bed the volume of work performed by the General Accounting Cifice rough its Post Office Department divisire during 1982, as toZusia. 3000L2ts and clams, number of sued and preaudited: mading 300oints of first and second dass dert od central servering cÉves third and from class district offices. megex-order sets, posisters bank revenue stamp BOULITIS, POstzusters posi sarings arms fremer postIlusters serceER DOES of distorsing werk of Post Office Department. postmasters Treasury SATZEN DIALes 8cGuns, and ZUBOEL ADAGS BECUES Ind diama Receipts and isousemen's viæ f ʼn DOSIE WROCs and amins sacred and presudited nunting postal revenues. JUSCA PETROČ vires, domestic money orders sword and paid. meriazumal mener erters ssued and put poemasters meriai vedie stamp sales, postmasters post savings Teeipts and 787men's balances volleetedt ʼn former po Tasters #229un's, segun's of soursing terk of Post Offi Deowrahent, and securice wie ʼn bestu ieeens and daims presadite Tumber of audzei 87 muls and naims meinded in postai sermints, number of serines made 37 Fistal Savings System pursuant 30 29riest therefor 7 nasses: and 1mber sini tapie z Jad and ssued money riers antisei per annum. Financial condition of Post Office Jepartment. In addition to the schtische ints in this report is to the jperizons firing 1982 of the zenery accounung Sffes through its 2 st thee Jenarment Evision Dİ, BUT those of the Post Office Department, reference is made To he may report of this odies to the Postmaster General made PUNERITO Misty 12, 1875 see. 4. 14 Stat. so, and June 11, 1921 3+, 2 w. 2+, sowing the inanessa ondition of the Post Price hose of 102 The normation aus analy sopers ʼn the annual reports to the Congress of the Post Cvu service rearement and issbury and Tansfers o.-The Post erment arvision of the Generu Accounting Office transBug 162 16 The svi serves renrement and iisability find exchisors at Steine Te erirement find རོ། ། སོ་ at the postal savings mrer orier work of PË MALIPOH Armenting system and coter sudis spis, are., have been Wise a combiclė "eceru s nei manisped discrepancies found convey some cea di De savings te the Government afected through the audit: Pe diewing spree ep 1932 serve to Accounts with foreign countries.. Transportation of the mails....... Money order audit_____ Claims for payment of money orders over 1 year old. Total... $243, 874. 26 32, 508. 92 151, 734. 31 4, 317. 45 432, 434. 94 DISBURSEMENTS General Accounting Office; administrative. The total expended for the General Accounting Office during 1932 was $4,608,125.50. All salaries were paid by check thus avoiding withdrawals of cash from the Treasury several days before payments. Remittances received by the General Accounting Office by mail, including cash, checks, drafts, money orders, etc., are recorded and transmitted to the disbursing clerk-the accountable officer of the General Accounting Office-for deposit and appropriate accounting. The General Accounting Office, during 1932, received and accounted for 969 remittances, which refunded items-suspended or disallowed in accounts of disbursing officers-amounted in the aggregate to $56,314.55. (See p. 131.) The monthly accounts of the disbursing officer of the General Accounting Office are administratively examined and reconciled with the general ledger accounts, and vouchers for supplies, equipment, travel expenses of employees of the office, etc., are administratively examined and audited prior to payment. In lieu of requiring a surety bond for travel expense advances the disbursing officer of this office continued the procedure of advancing funds for travel expenses to office personnel conditioned that any portion of the advances not repaid may be deducted from any unincumbered amount certified to the individual's credit in the civil service retirement and disability fund. (See subsistence expense act of 1926, act of June 3, 1926, sec. 8, 44 Stat. 689; U. S. C., title 5, sec. 828.) The amount advanced is accounted for pursuant to General Regulations No. 59, Supplement No. 1, February 28, 1929, and Form No. 1038a, General Accounting Office. Shortages; accounts of disbursing officers. See page 43. Collections from disbursing officers and/or sureties. See pages. 34, 50, 105, 106. Faulty disbursing; sanctioning of by "relief" legislation.-See pages 34, 50. Bank failures; losses by postmasters of deposited funds due to.See page 90. Civil service and Canal Zone retirement and disability funds.See page 43. Advance payments in foreign countries; legislative recommendation. See page IV. Law enforcement in its relationship to disbursements. See pages 34, 97; also 1931 report, pages III, 49, 69. Improper disbursements; restraining influence of audit on.-See page 96; also 1931 report, page 87; 1930 id., pages 82, 86; 1928 id., pages 37, 38, 45; 1927 id., pages XI, XII, 24, 45, 55; 1926 id., pages 26, 28; 1925 id., pages 14, 17. Disbursing office system, independent; need for. See page III; also 1931 report, page III; 1929 id., page 16; 1928 id., pages IV, V; 1927 id., pages IV, XII, 9, 42; 1926 id., page 3. Disbursing and collecting activities; consolidation of. See page 41. Quasi-public funds; including legislative recommendations.-See Pages III, IV, 9. Forms and procedures; standardization. See pages 68, 113. Legislative recommendations affecting disbursements. See pages III, IV, 9. Checks of disbursing officers. See pages III, IV, 10, 57-59, 98, 99, 101, 105, 106, 129. Inspections of disbursing offices. See page 63; also 1931 report, pages 60, 130. Presudit: including volume of vouchers preaudited, percentages of found correct, etc. See pages 76, 94, 119–122. Postaudit; including audit procedure of "Notice of exception," and extension of to regular accounts of all Federal disbursing officers-Se 1931 report, page 86, and this report, page 76. Agriculture. Department of; disbursements for, survey of. See Page 18. Alen Property Custodian; continued maintenance of account with local bank for operating-expense disbursements. See page 46. Reconstruction Finance Corporation; nonaccounting for financial wansactions of .-See pages 13 to 18. State. Department of; disbursements abroad through district fiscal eces under act of February 23, 1931 46 Stat. 1216-See page 25; and 1801 report, page 36. Tited States Shipping Board Merchant Fleet Corporation, financial transactions of: sccounting for.-See pages 64. 116. Talame of accounts of disbursing officers audited by audit division Jung 1882-See page 122. RECORDS Records division-The baste organization, functions, and activities the records division have been outlined in previous reports. (See 1827 rezert, p. 58, 1928 27. p. 701929 MAL DE 97, 98: 1950 id., p. 96; There was a materal increase in activities the transfer thereto from the daims division and centralizing shervin of the duties of receiving, indexing, developing, distributing, 20 31. Claitos received in the Gendes. Arecinting Cfice, with the excedom of postal and Shipping Beard and Fleet Corporation Cemsin connected activities, such as the debt card record Se we the landing of cases pertaining a useles matters, sccontazied the transferred duties It fanitates the beation of all des 2 the Geceri. Any Ofee which pertain to the same geser znzazy, I cerveraten wie her the ham be a v, service, A DIIS COLLz ere, a'i permes correspondence, etc., to be acted QUE VAN 10 2 1. però se den rette mended Caæars 2 predis de to the United States were reported by 64829782 For the classes of such s see page 106. Jan Jane 30, 1932, the 20ess 2 the cords division ed States, aggregating zined States, a gain mdcedzeczess. (See ment, 16,419 of the Navy Department, and 12,950 of the Interior Department. There were received 15 applications for copies of contract returns. The furnishing of these copies involved the photostating of 227 pieces, the payment for which, together with the certificates, amounted to $35.55, and was covered into the Treasury as miscellaneous receipts. A legislative recommendation has been made for abolishing the filing of copies in the returns office, inasmuch as the originals filed in the office in connection with audit may be utilized for the purpose now served by the copies. (See p. III.) There were furnished 30,167 transcripts of records during 1932. There were assembled and prepared for permanent file 26,159 accounts; copied or mended 37,522 sheets of mutilated muster and pay rolls; verified and corrected 22,010 final statement cards; furnished 44,140 photostats of documents, of which 43,634 were without charge and 506 with charge, the latter in accord with the procedure inaugurated of charging for photostats furnished for other than Government use and the covering of the proceeds therefrom into the Treasury as miscellaneous receipts, of which mention was made in previous reports; handled 211,707 pieces of mail, as compared with 142,517 pieces in 1931, involving the indexing, recording, and jacketing of over 37,000 claims and 13,000 miscellaneous cases, an increase over 1931 of mail handled of over 48 per cent; and reviewed and boxed over 10,000 bundles of files. The large paid check file of the General Accounting Office is in the custody of the records division; pursuant to the act of June 22, 1926 (44 Stat. 761), the division reviewed and destroyed during 1932 approximately 15,000,000 paid checks, weighing over 24 tons. Checks, unaudited; symbol numbers of classes of record in Treasury Department. See page 59. BOOKKEEPING Functions of bookkeeping division of General Accounting Office.See 1928 report, page 69. Requisitions. There were received, examined, approved, and forwarded to the Secretary of the Treasury for warrant 23,243 requisitions for funds to be placed to the credit of disbursing officers, exclusive of public-debt transactions, in the total amount of $3,594,333,570.69. (See p. 132.) Settlement certificates for direct payments to claimants.-Exclusive of public-debt transactions, there were prepared, recorded, and forwarded to the Secretary of the Treasury for payment by warrant 24,145 certificates of settlement, amounting to $731,984,249.27, and 5,812 to the respective departments and establishments for payment by disbursing officers, amounting to $17,913,112.26. (See sec. 307 of the Budget and Accounting Act, 1921, 42 Stat. 25, and p. 132.) Adjustment of balances between appropriations; transfer and counter warrants for.-Exclusive of public-debt transactions, there were prepared, recorded, and fowarded to the Secretary of the Treasury 640 transfer and counter warrants, in the total amount of $824,556,177.18. (See p. 133.) Adjustment of receipts; transfer and counter certificates for.Exclusive of public-debt transactions, there were prepared, recorded, and forwarded to the Secretary of the Treasury 484 transfer and counter certificates, authorizing charges of $452,575,653 and credits of $445,368,631.93. (See p. 133.) Appropriation warrants.-Exclusive of public-debt transactions, there were examined, recorded, and passed 605 appropriation warrants for establishing credits authorized by acts of the Congress, amounting to $3,467,373,299.59, and 59 for the carrying of balances to the surplus fund, in the amount of $39,728,806.59. (See p. 133.) Transfer-appropriation warrants.-Exclusive of public-debt transactions, there were examined, recorded, and passed 708 transfer-appropriation warrants for the transfer of funds between departments and establishments, totaling $383,678.098.23. (See p. 134.) Pay warrants. Exclusive of public-debt transactions, there were examined, recorded, approved, and forwarded to the Treasurer of the United States 5.304 pay warrants, amounting to $3.829,876,607.13. (See p. 134.) Covering warrants.-There were examined, recorded, approved, and forwarded to the Treasurer of the United States 13.425 covering warrants inclusive of public-debt transactions for the carrying of deposits in the Treasury to appropriation and receipt accounts, amounting to $2.516.914.070.16 exclusive of public-debt transactions). (See p. 134.) Personal accounts.-Exclusive of public-debt transactions, there were received and acted upon 28.981 audited settlements of regular and special deposit accounts of fiscal officers and of special accounts with individuals, of which 25,796 were accounts of fiscal officers, and 185 were special accounts of individuals indebted to the Government. See p. 134. Public debt. There were received and acted upon, or prepared in the General Accounting Office, warrants, certificates of settlement, and accounts of fiscal officers covering public-debt transactions, as follows: Appropriation warrants, 21, amounting to $7.776.633.600.78. Transter and counter warrants, five, amounting to $130.31. 630.54. Transfer-appropriation warrants, nine, amounting to $533,381, $13.21. Transfer and counter certificates, 319, authorizing charges and Covering warrants, amounting to $9,191,832,743.27. Symbols for appropriations. See 1931 annual report, page 121. Addressograph plates for symbols for use of bookkeeping division of the General Accounting Office are cut and maintained in the office of the chief clerk of the office. Forms: bookkeeping. See page 65. ADMINISTRATION Office of the chief clerk: functions and organization.-The functions and organization of the office of the chief clerk of the General Accounting Office have heretofore been outlined. See 1931 report, pp. 122 to 128; 1930 id, pp. 100 to 102; 1929 id., pp. 100 to 108. No materia, change occurred therein. during 1932. |