ing of and ing the purpose of this provision to require the prompt rendition accounts without regard to the mere convenience of the officers, to forbid the advance of money to those delinquent in renderthem: Provided further, That should there be a delay by the administrative Departments beyond the aforesaid twenty or sixty days in transmitting accounts, an order of the President, or, in the event of the absence from the seat of Government or sickness of the President, an order of the Secretary of the Treasury, in the particular case, shall be necessary to authorize the advance of money requested: And provided further, That this section shall not apply to accounts of the postal revenue and expenditures therefrom, which shall be rendered as now required by law. (28 Stat. 209. 28 Stat. 807.) These provisions were part of section 12 of the Dockery Act, as amended by Act March 2, 1895, c. 177, § 4, also cited above. See notes to section 3 of the act, ante, § 417. The amendment of this section by Act March 2, 1895, c. 177, § 4, cited above, consisted in the insertion, in the second proviso, of the clause providing that, in the event of the absence from the seat of Government or sickness of the President, an order of the Secretary of the Treasury" may authorize the advance of money; the section originally enacted having provided only for an order of the President for such purpose. A further provision of this section, requiring a report to Congress by the Secretary of the Treasury of officers delinquent in rendering accounts or in making payment on settlement of accounts, is set forth, as amended by Act May 28, 1896, c. 252, § 4, ante, § 390. Further provisions, at the end of this section, omitted here, revealed R. S. $250 and 272, and amended. R. S. § 3672, by striking out part thereof. R. S. 250, so repealed by this section, empowered the betitary of the Treasury to require settlements of accounts of public money within the fiscal year or other fixed period. R. S. § 272, also repealed thereby, required a rePort to Congress by the First Comptroller of officers failing to make settlement. The provision of R. S. § 3622, stricken therefrom by said amendment, was Superseded by provisions of this section. Further provisions requiring the administrative examination of accounts to be made as contemplated by this act, and relating to the preparation and examination of vouchers and pay rolls, contained in Act Aug. 23, 1912, c. 350, § 1, are set forth post, § 429. Provisions for modifying the requirements as to the time for rendering and transmitting accounts, when, in the opinion of the Attorney-General, it will be impossible for accounts pertaining to the courts in Alaska to be transmitted to the Department of Justice within the time prescribed by law, were made by Act March 3, 1909, c. 269, & 10, post, § 430. The time for the administrative examination of monthly accounts of exPenditures for the Army was extended from 20 days, as limited by this section, to 60 days, by a provision of Act March 2, 1901, c. 803, post, § 431. The time for the transmission of accounts of marshals and other disbursing Officers of the Department of Justice to the Auditor was extended from 60 to 80 days, by a provision of Act March 4, 1907, c. 2918, § 1, post, § 432. to Heads of Departments and other officers were required to make regulations secure a proper administrative examination of accounts, as required by this Section, before transmission to the Auditors, by section 22 of the act, post, § 435. Special provisions as to accounts in the customs service were made by R. S. $2639, 2645, 2647, 5380, 5385, 5387. Distinct accounts, according to the appropriation, of public money, were required by R. S. §§ 3623, 6618. Failure of an officer to render account of public money was declared to be and was punished as embezzlement, by R. S. § 5491, incorporated into Crim. Code, § 90, post, § 10258. The Auditors are to superintend the recovery of debts certified by them to be due to the United States, by a provision of section 4 of this act, post, § 443. § 429. (Act Aug. 23, 1912, c. 350, § 1.) Administrative examination of accounts, and preparation and examination of vouchers and pay rolls, by heads of divisions and bureaus; duties of disbursing clerks and officers. Hereafter the administrative examination of all public accounts, preliminary to their audit by the accounting officers of the Treasury, shall be made as contemplated by the so-called Dockery Act, approved July thirty-first, eighteen hundred and ninety-four, and all vouchers and pay rolls shall be prepared and examined by and through the administrative heads of divisions and bureaus in the executive departments and not by the disbursing clerks of said departments, except those vouchers heretofore prepared outside of Washington may continue to be so prepared and the disbursing officers shall make only such examination of vouchers as may be necessary to ascertain whether they represent legal claims against the United States. (37 Stat. 375.) This was a provision of the legislative, executive, and judicial appropriation act for the fiscal year 1913, cited above. § 430. (Act March 3, 1909, c. 269, § 10.) Time for transmission of accounts pertaining to courts in Alaska to Department of Justice. When, in the opinion of the Attorney-General, it will be impossible for the accounts of any court official or other person whose accounts pertain to the United States courts in Alaska to be transmitted to the Department of Justice within the period prescribed by law, the Attorney-General may modify, as he may deem proper, any requirement of law concerning the time when such accounts. shall be rendered and transmitted. (35 Stat. 842.) This section was part of an act amending the act to provide a government for the Territory of Hawaii, to provide for additional judges, and for other judicial purposes. 431. (Act March 2, 1901, c. 803.) Time for administrative examination of accounts of Army expenditures. The time for examination of monthly accounts, covering expenditures from appropriations for the Army, by the bureaus and offices of the War Department, after the date of actual receipt and before transmitting the same to the Auditor for the War Department, as limited by section twelve, Act approved July thirty-first, eighteen hundred and ninety-four, is hereby extended from twenty to sixty days. (31 Stat. 910.) This was a provision of the Army appropriation act for the fiscal year 1902, cited above. A temporary provision for a similar extension of the time for examination of such accounts, during a period of one year from the passage of the act, was made by Act Dec. 20, 1899, c. 1, 31 Stat. 1. § 432. (Act March 4, 1907, c. 2918, § 1.) Time for transmission of accounts of marshals and other disbursing officers of Department of Justice to Auditor. The time prescribed by law for the transmission of accounts of United States marshals and other disbursing officers of the Department of Justice to the Auditor for the State and other Departments is hereby extended from sixty to eighty days after the date of their receipt in the Department of Justice at Washington, District of Columbia. (34 Stat. 1360.) This was a provision of the sundry civil appropriation act for the fiscal year 1908, cited above. The time for the transmission of accounts to the Auditors for settlement was Prescribed by Act July 31, 1894, c. 174, § 12, ante, § 428. § 433. (Act July 31, 1894, c. 174, § 13.) Rendition of accounts of officers of courts, etc., and accounts relating to business of Department of Justice. Before transmission to the Department of the Treasury, the accounts of district attorneys, assistant attorneys, marshals, commissioners, clerks, and other officers of the courts of the United States, except consular courts, made out and approved as required by law, and accounts relating to prisoners convicted or held for trial in any court of the United States, and all other accounts relating to the business of the Department of Justice or of the courts of the United States other than consular courts, shall be sent with their vouchers to the Attorney-General and examined under his supervision. (28 Stat. 210.) This provision was part of section 13 of the Dockery Act, cited above. The remaining portion of the section, relating to payment of salaries of judges, and other officers paid as judges are, is set forth post, § 547. The Attorney-General was given general supervisory powers over the accounts mentioned in this section, by R. S. § 368, post, § 543. The Attorney-General was authorized to modify the requirements concerning the time for rendering and transmitting accounts to the Department, when, in his opinion, it will be impossible for accounts pertaining to the courts in Alaska to be transmitted within the period prescribed by law, by a provision of Act March 3, 1909, c. 269, § 10, ante, § 430. The time for the transmission of accounts of marshals and other disbursing officers of the Department of Justice to the Auditor was extended by a proision of Act March 4, 1907, c. 2918, § 1, ante, § 432. The administrative audit of expenditures under control of the Department of Justice was to be made in the Division of Accounts of that Department, by a provision of Act Aug. 23, 1912, c. 350, § 1, post, § 434. § 434. (Act Aug. 23, 1912, c. 350, § 1.) Administrative audit of accounts under Department of Justice to be in Division of AcCounts. The administrative audit of all expenditures under the control of the Department of Justice shall hereafter be made in the Diviof Accounts of that Department. (37 Stat. 404.) sion This was a provision of the legislative, executive, and judicial appropriation act for the fiscal year 1913, cited above. § 435. (Act July 31, 1894, c. 174, § 14.) Settlement of accounts presented to Auditor without administrative examination. In the case of claims presented to an Auditor which have not had an administrative examination, the auditor shall cause them to be examined by two of his subordinates independently of each other. (28 Stat. 210.) This section was part of the Dockery Act, cited above. See notes to section 3 of the act, ante, § 417. § 436. (Act July 31, 1894, c. 174, § 20.) Papers, records, etc., to be transmitted with accounts of customs officers. It shall be the duty of the collectors of customs and other officers of customs to transmit, with their accounts, to the officers charged with the settlement of their accounts, all such papers, records, or copies thereof relating to their transactions as officers of customs as the Secretary of the Treasury may direct. (28 Stat. 210.) This section was part of the Dockery Act cited above. See notes to section 3 of the act, ante, § 417. § 437. (Act July 31, 1894, c. 174, § 22.) Regulations by Secretary and heads of Departments, etc., for carrying out provisions of act. It shall be the duty of the Secretary of the Treasury to make appropriate rules and regulations for carrying out the provisions of this Act, and for transferring or preserving books, papers, or other property appertaining to any office or branch of business affected by it. It shall also be the duty of the heads of the several Executive Departments and of the proper officers of other Government establishments, not within the jurisdiction of any Executive Department, to make appropriate rules and regulations to secure a proper administrative examination of all accounts sent to them, as required by section twelve of this Act, before their transmission to the Auditors, and for the execution of other requirements of this Act in so far as the same relate to the several Departments or establishments. (28 Stat. 210.) This section was part of the Dockery Act, cited above. See notes to section 3 of the act, ante, § 417. Section 12 of the act, mentioned in this section, is set forth ante, § 428. The examination of claims which have not had an administrative examination was provided for by section 14 of this act, ante, § 435. § 438. (Act July 31, 1894, c. 174, § 23.) Re-examination of claims disallowed or settled not authorized by act. Nothing in this Act shall be construed to authorize the re-examination and payment of any claim or account which has heretofore been disallowed or settled. (28 Stat. 211.) This section was part of the Dockery Act, cited above. See notes to section 3 of the act, ante, § 417. § 439. (Act March 29, 1894, c. 49, § 1.) Property returns by officers; certification to accounting officer of charge for loss of public property. Instead of forwarding to the accounting officers of the Treasury Department returns of public property entrusted to the possession of officers or agents, the Quartermaster-General, the Commissary-General of Subsistence, the Surgeon-General, the Chief of Engineers, the Chief of Ordnance, the Chief Signal Officer, the Paymaster-General of the Navy, the Commissioner of Indian Affairs, or Other like chief officers in any Department, by, through, or under whom stores, supplies, and other public property are received for distribution, or whose duty it is to receive or examine of such property, shall certify to the proper accounting officer of the Treasury Department, for debiting on the proper account, any charge against any officer or agent intrusted with public property, arising from any loss, accruing by his fault, to the Government as to the property so intrusted to him. (28 Stat. 47.) This section and the three sections next following were sections 1-4 of an act entitled "An act to regulate the making of property returns by officers of the Government," cited above. Section 5 of the act repealed all inconsistent laws. This act was one of several suggested, in connection with the Dockery Act of July 31, 1894, c. 174, §§ 3-25, by the joint Committee of Congress to inquire into and examine the status of the laws organizing the Executive Departments, uthorized by Act March 3, 1893, c. 211, 27 Stat. 681. See notes to section 3 of the Dockery Act, ante, § 417. Provisions for rendering accounts for administrative examination and transthereof to the Auditors were made by section 12 of the Dockery Act, 28. mission ante, S Provi = ions for acceptance of the affidavit of a commanding officer on settlement of military property accounts were made by R. S. § 225, amended by Act Feb. 27, 1877, c. 69, § 1, ante, § 327. Provisions for settlement of paymasters' accounts as to property on a lost or captured vessel were made by R. S. § 284, amended by Act Feb. 18, 1875, c. SO, Post, § 455. $440. Act March 29, 1894, c. 49, § 2.) Certificate as to lost prop Certificate shall set forth the condition of such officer's or agent's property returns, that it includes all charges made up to its date and not previously certified, that he has had a reasonable opportunity to be heard and has not been relieved of responsibility; the effect of such certificate, when received, shall be the same as if the facts therein set forth had been ascertained by the accounting officers of the Treasury Department in accounting. (28 Stat. 47.) See notes to preceding section of this act, ante, § 439. § 441, (Act March 29, 1894, c. 49, § 3.) Manner of making prop erty returns or of ascertaining liability not affected by act. The manner of making property returns to or in any administrative bureau or department, or of ascertaining liability for property, under existing laws and regulations, shall not be affected by this Act, to such property so intrusted the officer or agent shall have an opportunity to relieve himself from liability. (28 Stat. 47.) except as provided in section one; but in all cases arising as See notes to section 1 of this act, ante, § 439. § 442. (Act March 29, 1894, c. 49, § 4.) Regulations by heads of Departments for carrying out provisions of act. The heads of the several Departments are hereby empowered to make.and enforce regulations to carry out the provisions of this Act. (28 Stat. 47.) See notes to section 1 of this act, ante, § 439. |