GENERAL REGULATIONS AND CIRCULAR LETTERS

During the fiscal year ended June 30, 1944, the following General Regulations, supplements to General Regulations, and Circular Letters were issued by the General Accounting Office:

General Regulations.

General Regulations No. 34, Supplement No. 10, dated August 31, 1943, Automatic and Meritorious Promotions.—In order that the General Accounting Office might receive evidence of changes in salary rates with respect to automatic and meritorious promotions, it was required that certain specific notations be made on pay rolls or pay vouchers.

General Regulations No. 54, Supplement No. 17, dated October 30, 1943, U. S. Government Salary Tables.-The issuance of a new salary table book was aunounced by this supplement, such book showing for each annual salary rate and for 1 through 15 days, the regular salary, overtime, total wages earned, retirement deduction, net without tax deduction, and for each tax class the applicable tax deduction and net to pay the employee. Bond deductions for each tax class and the net amounts to pay after making bond deductions are also shown in these tables. In addition, there are included an explanation of the method and the formula used in computing the tables, and the wage bracket table for tax deductions on earned wages.

General Regulations No. 86-Revised, Supplement No. 1, dated June 6, 1944. U. S. Government Tax Exemption Certificate.-The provisions of General Regulations No. 86-Revised, dated June 11, 1937, insofar as they related to the exemption, adjustment, or refund of Federal excise taxes, were modified to have application solely to those articles or services which from time to time currently remain exempt from the payment of such taxes. The requirement of the Revenue Act of 1943 was stated as to this matter.

General Regulations No. 87, Supplement No. 1, dated July 12, 1943, Retirement and Disability Fund Collections.-This supplement discontinued the use of Standard Form No. 1070-Revised, Schedule of Retirement and Disability Fund Credits, in the scheduling of credits to the Civil Service Retirement and Disability Fund, and provided that in lieu thereof Standard Form No. 1096, Schedule of Voucher Deductions, was to be used. The supplement further provided that when used in scheduling credits to such fund no copies of Standard Form No. 1096 or of Standard Form No. 1044-Revised, Schedule of Collections, was to be prepared for or furnished to the Civil Service Commission.

General Regulations No. 96, Supplement No. 3, dated March 3, 1944, Withholding of Tax at Source, Nonresident Aliens.-In order to establish uniformity, procedures were prescribed for deducting, accumulating, and accounting for tax withheld from payments made by the departments and establishments to nonresident aliens in accordance with the provisions of the Internal Revenue Code. General Regulations No. 97, Supplement No. 1, dated December 8, 1943, Standard Forms and Procedure for Transportation.-This supplement changed from

December 31, 1943, to June 30, 1944, the date for discontinuance of the old Government bill of lading forms, as directed by General Regulations No. 97, dated April 13, 1943, and admonished the departments and establishments to secure a supply of the new bill of lading forms.

General Regulations No. 98, dated October 7, 1943, Procedure for Transferring Value of Materials, Supplies, Equipment, etc., Furnished or To Be Furnished by One Agency or Project to Another Agency or Project.-This regulation rescinded the procedures prescribed by General Regulations No. 78-Revised, dated August 17, 1937, for effecting transfers between appropriations, funds, limitations, and official project accounts, and amended standard forms of the No. 1080 series. The use of Standard Form No. 1081-Revised, Schedule of Adjustments for this purpose was discontinued and it was provided that Standard Form No. 1064, Schedule of Disbursements, be used for payments and Standard Form No. 1044Revised, Schedule of Collections, be used for collections of such items.

General Regulations No. 99, dated November 20, 1943, Procedure for Adjusting Errors in Charges and Credits to Appropriations, Funds, Limitations, and Official Project Accounts as Rendered to the General Accounting Office.-This regulation rescinded the procedures prescribed in General Regulations No. 78-Revised, dated August 17, 1937, for effecting correction of errors, and prescribed Standard Form No. 1097-Revised, Adjustment Voucher, and Standard Form No. 1081-Revised, Schedule of Adjustments. The new regulation provided for adjustment in the accounts of a disbursing officer in the case of certain errors, such as erroneous appropriation charges on vouchers if the officer had sufficient balances to make the adjustments. Provision was also made for adjustment by the General Accounting Office in certain other cases such as collections which properly should have been credited to different appropriation, fund or receipt accounts.

General Regulations No. 100, dated October 4, 1943, Procedure for Administrative Appropriation and Fund Accounting and Reporting.-Pursuant to section 309 of the Budget and Accounting Act, 1921, a revised procedure for administrative appropriation and fund accounting and reporting was prescribed. Circular No. 27, dated July 21, 1926, was rescinded. The procedure is set forth in five sections, as follows:

Section I.-Regulations Prescribing the System.

Section II.-General Accounts.

Section III.-Allotment Ledger Accounts.

Section IV.-Statements and Reports.

Section V.-Accountability Records for United States Government Transportation Requests, Bills of Lading, and Tax Exemption Certificates.

A new series of standard forms was also prescribed by this regulation. General Regulations No. 101, dated October 9, 1943, Procedure for Effectuating Allotments of Pay of Civilian Officers and Employees Assigned to Duty Outside the Continental Limits of the United States. This regulation prescribed a uniform procedure for allotment of pay, and stoppage of such allotments, of civilian officers and employees of the United States assigned for duty outside the continental limits of the United States and provided standard forms for use in connection therewith, as follows:

No. 1122 series, Application and Authorization To Make or Discontinue
Allotment.

No. 1123 series, Voucher for Payment of Allotment.
No. 1124, Notice of Allotments of Civilian Pay.

The last-mentioned form is for use to enable the allottee to identify the allotter(s), and will accompany the allotment check.

Circular Letters.

Circular Letter dated July 15, 1943, A–14235, Transportation Differing from that Specified in Government Request for Transportation. This circular letter provided that the carrier should require the traveler to record on the transportation request the name of the carrier actually furnishing the service if other than that named in the request. However, the letter stated that if this was not done through misunderstanding or oversight, the carrier's possession of the completed transportation request and the statement of the carrier in its certification of the voucher requesting payment therefor would be prima facie evidence of right to payment, and a waiver from the carrier originally named in the request would not be required.

Circular Letter dated October 2, 1943, A-51607, U. S. Government Salary Tables. Government departments and establishments were advised to submit requisitions for a new salary table book, being prepared in the General Accounting Office, so that the Public Printer might determine the number of copies to print. This book was announced by General Regulations No. 54, Supplement No. 17, dated October 30, 1943, as indicated above.

Circular Letter dated November 24, 1943, B-31372, A-51607, Responsibility of Disbursing and Certifying Officers.-The salient requirements of law with respect to certifying and disbursing officers were stated, and the departments and establishments were requested to take appropriate action in the interest of uniformity and efficiency, and to avoid unnecessary delay in the audit and settlement of accounts.

Circular Letter dated February 24, 1944, A-11910, Percentages of Pro Rata Charges for Transportation Voucher Forms.-This circular requested that all departments and establishments using Government bill of lading forms advise the General Accounting Office promptly as to the date on which the new Government bill of lading and companion forms were actually put in use pursuant to General Regulations No. 97, dated April 13, 1943, in order that a proper pro rata charge to the departments and establishments through June 30, 1944, might be made by the Public Printer for the old freight transportation vouchers used for the billing of the old Government bill of lading forms discontinued by that regulation.

Circular Letter dated May 29, 1944, A-51607, Administrative Accounting System Forms.-By this circular letter the departments and establishments having need to continue the use of certain superseded accounting forms for the completion of a particular accounting period were requested to requisition such forms immediately.

Circular Letter dated June 1, 1944, A-51607, A-28105, Termination of Certain Government Excise Tax Exemptions under the Internal Revenue Code.-For the information and guidance of all concerned in the submission of vouchers and claims, there was furnished a concise analysis of the provisions of the Revenue Act of 1943, which require, with certain exceptions, that the prescribed Federal excise and other miscellaneous taxes on procurements and supplies and services for the exclusive use of the United States be paid to vendors and contractors.

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The subject matters covered by the reports made and miscellaneous inquiries answered during the fiscal year 1944 set out in the foregoing statistics are outlined below:

Accountable officers:

Liability of, for theft of public funds.

Shortages, etc., in accounts of, relief from.

Accountants: Public, practice of; organization, registration, etc., under supervision of the Federal Government.

Accounting and reporting procedures: United States Government requirements as to.

Accounts:

Disbursing officers of the Government:

Settlement of, by the General Accounting Office, time limit in which to be made.

Personnel, civilian and military, deceased:

Settlement of.

Advances: Funds, to Army and Navy personnel ordered to sea or foreign duty. Advisory Board on Just Compensation: Authority, duties, etc.

Agents and attorneys:

Contracts, procurement of by, for contractor on a contingent fee.

Fees for services in connection with claims against the United States:
Amount, procedure for payment, etc.

Government employees acting as, against the United States during employ-
ment and after separation; limitations on, etc.

Appropriations for Department of Agriculture, limitations on.

National forest receipts to be used for purchase of lands.

Personnel of Department of Agriculture engaging in political activities.

Alaska: Appropriations for benefit of natives, incurring of obligations in advance of appropriation being made.

Aliens:

Employment by the United States:

Compensation for leave accrued during illegal employment.

Compensation for services rendered during illegal employment. Allotments and allowances: Dependents of personnel of the armed forces. Allowances:

Per diem:

Director of George Washington Bicentennial Commission.

Not specifically authorized.

Personnel of the armed forces:

Dependency allowances.

Mileage and travel.

Rental and subsistence.

Transportation of dependents and household effects.

Uniform (clothing).

Appropriations:

Limitations on, effect of, etc.

Obligation of.

Prohibition as to use of by agencies and instrumentalities of the Government in existence for more than one year if the Congress has not specifically appropriated money or authorized expenditures therefor.

Attorneys. See Agents and attorneys.

Automobiles: Privately owned, mileage payments for use of on official business. Banks:

Accountability of disbursing officers for funds lost in failure of.

Liability of, on forged Government checks, etc.

Bids. See Contracts, bids.

Bills of lading: Assignability of.

Board of Legal Examiners: Continuation of in Civil Service Commission under Executive Order.

Bonds:

Federal bonding system, inauguration of.

Liberty, claims for.

Renewal of official, elimination of.

Budget, Bureau of: Independent establishment, make.

Burial expenses: Government employee, payment by the United States.

Certifying officers:

Credit in accounts of, for payments made in good faith.

Relief for excess or erroneous payments.

Responsibility and liability of.

Charwomen: Overpayments to, through error of administrative office, for part

time service.

Checks:

Bearer paper defined.

Cashing of by disbursing officers for Federal personnel, etc.