ANNUAL REPORT OF THE COMPTROLLER GENERAL OF THE UNITED STATES FOR THE FISCAL YEAR ENDED JUNE 30, 1932 UNITED STATES GOVERNMENT PRINTING OFFICE WASHINGTON: 1932 For sale by the Superintendent of Documents, Washington, D. C. Price 15 cents HJ 10 R4 DEPOSITED BY THE UNITED STATES OF AMERICA JAN 12 '33 A FOREWORD. In conformity with the requirements of section 312 (a) of the Budget and Accounting Act, 1921, there will be found in this report recommendations and suggestions and comments which from an accounting view appear helpful in legislative matters relating to public funds and expenditures generally, and matters indicative of the progress in and volume of the activities of the General Accounting Office for the fiscal year 1932. In formulating the report an earnest endeavor has been made to present the various matters in such a practical and workable form as to be helpful to the Congress in any action it may contemplate taking along lines covered by the respective subject matters, and at the same time be helpful to Federal agencies in their varied administrative accounting problems. Legislative recommendations in the interest of economy and efficient administration, with the views of this office thereon, appear in previous annual reports and need not be discussed here. A mention of them suffices. They are An independent disbursing officers' system. Restriction and standardization-within minimum and maximum Simplification of procedure for payment of Federal moneys to Rendition of accounts; earlier. Standardization of outstanding liabilities accounts, and of negotiable period of Federal checks and warrants. Elimination of renewal oaths of office by civilian Federal personnel, including those of field services, on change of status, where service is continuous in same department or establishment. Conservation of personal estates of deceased American citizens dying within consulates. Elimination of unnecessary detail in connection with the returns, Extension generally of provisions of section 601 of merchant |