Title 15, chap. 7. SEC. 1550. No person shall be employed or continued Disbursements abroad, to receive and pay money for the use of the naval on foreign sta- service on foreign stations, whether under contract or otherJune 17, 1844, s. wise, who has not been, or shall not be, appointed by and 4, v. 5, p. 703. with the advice and consent of the Senate. tions. Title 15, chap. 8. tant stations. SEC. 1563. The President of the United States may direct Advances to such advances, as he may deem necessary and proper, to persons on dis- such persons in the naval service as may be employed on Jan, 31. 1823, s. distant stations where the discharge of the pay and emoluments to which they are entitled cannot be regularly effected. 1, v. 3, p. 723. See sec. 3648. Title 19. Officers in ar rears. Jan. 25, 1828, v. 1836, v. 5, p. 31. See note 1. SEC. 1766. No money shall be paid to any person for his compensation who is in arrears to the United States, until he has accounted for and paid into the Treasury all sums 4, p. 246; May 20, for which he may be liable. In all cases where the pay or salary of any person is withheld in pursuance of this section, the accounting officers of the Treasury, if required to do so by the party, his agent or attorney, shall report forthwith to the Solicitor of the Treasury the balance due; and the Solicitor shall, within sixty days thereafter, order suit to be commenced against such delinquent and his sureties. Disbursing offi- SEC. 1788. Every officer of the United States concerned cers forbidden to trade in public in the disbursement of the revenues thereof who carries on funds or prop- any trade or business in the funds or debts of the United Sept. 2, 1789, s. States, or of any State, or in any public property of either, 8, v. 1, p. 67; May shall be deemed guilty of a misdemeanor, and punished by p. 281; Mar. 2, a fine of three thousand dollars, and shall, upon conviction, 1799, s. 87, v. 1, p. be removed from office, and forever thereafter be incapable of holding any office under the United States. erty. . 8, 1792, s. 12, v. 1, 695. Title 40. agents. Aug. 4, 1854, s. SEC. 3614. Whenever it becomes necessary for the head Bond of special of any Department or office to employ special agents, other than officers of the Army or Navy, who may be charged 14, v. 10, p. 573. with the disbursement of public moneys, such agent shall, See notes to before entering upon duty, give bond in such form and under attorneys with such security as the head of the Department or office this section and agents. employing them may approve. Note 1.-The phrase "who is in arrears to the United States" seems to apply materially and properly only to persons who, having previous transactions of a pecuniary nature with the Government, are found, upon the settlement of those transactions, to be in arrears to the Government by holding in their hands public moneys which they are to refund. (Op., I, 676, Wirt, July 22, 1824; III, 52, Butler, Mar. 21, 1836.) Pay of officers, ascertained to be in default, can be withheld where the time for the accounting duly has actually passed-not otherwise. (Op., IV, 33, May 24, 1842, Legare.) "Pay," "salary," or "compensation" are synonymous terms, under the act of Jannary 25, 1828, authorizing the withholding of the pay of persons in arrears. The authority does not extend to rations. (Op., II, 420.) "Extra pay," which is not pay proper, can not be withheld. (Op., II, 593.) The officers of the Treasury are authorized to withhold the pay of officers of the Government who are ascertained to be defaulters, where the time for accounting has actually passed, but not otherwise. "Forthwith is equivalent to "without unnec essary delay." (Op., IV, 33, Legare, May 24, 1842.) It is the duty of disbursing officers to repay funds remaining in hand when the time for them to go to the surplus fund arrives. Certificates issued previous to that time, upon claims definitely ascertained, may be paid out of these appropriations, even though the time has passed for them to go to the surplus fund, if the disburs ing officer has any of the appropriation in his hands. For what period and to what amount such officers should be allowed to retain funds in their hands for that pur pose is a matter of administration falling within the province of the Secretary of the Treasury to regulate. (Op., XV, 357, Devens, Aug. 10, 1877.) The words "expenditures incurred" do not mean liabilities incurred. To incur an expenditure is to make a payment-to expend money. To incur liability and to incur an expenditure are two different and distinct things; and while the word incur is not frequently used in connection with expenditure, yet when used it means an expenditure actually made. (Op., XIV, 128, Williams, Sept. 17, 1878.) SEC. 3620. It shall be the duty of every disbursing officer having any public money intrusted to him for disbursement, to deposit the same with the Treasurer or some one of the assistant treasurers of the United States, and to draw for the same only as it may be required for payments to be made by him in pursuance of law and draw for the same only in favor of the persons to whom payment is made; and all transfers from the Treasurer of the United States to a disbursing officer shall be by draft or warrant on the Treasury or an assistant treasurer of the United States. In places, however, where there is no treasurer or assistant treasurer, the Secretary of the Treasury may, when he deems it essential to the public interest, specially authorize in writing the deposit of such public money in any other public depository, or, in writing, authorize the same to be kept in any other manner, and under such rules and regu lations as he may deem most safe and effectual to facilitate the payments to public creditors. ure to deposit money when reMar, 3, 1857, s. SEC. 3621. Every person who shall have moneys of the Penalty for fail United States in his hands or possession shall pay the same to the Treasurer, an assistant treasurer, or some public depositary of the United States, and take his receipt for the same, in duplicate, and forward one of them forthwith to the Secretary of the Treasury. quired. 3, See sec. 5492. Accounts. 48, v. 14, p. 571; Feb. 27,1877, v.19, See note 5 and SEC. 3622. Every officer or agent of the United States who receives public money which he is not authorized to1, v. 12, p. 593; retain as salary, pay, or emolument, shall render his Mar. 2, 1867, res. accounts monthly. Such accounts, with the vouchers neces- July 15, 1870, 8. sary to the correct and prompt settlement thereof, shall be 15, v. 15, p. 334; sent by mail, or otherwise, to the Bureau to which they p. 249. pertain, within ten days after the expiration of each suc- See note 3. cessive month, and, after examination there, shall be passed proviso repealto the proper accounting officer of the Treasury for settle- ing part of this ment. Disbursing officers of the Navy shall, however, See sec. 5491. render their accounts and vouchers direct to the proper accounting officer of the Treasury. In case of the nonreceipt at the Treasury, or proper Bureau, of any accounts within a reasonable and proper time thereafter, the officer whose accounts are in default shall be required to furnish satisfactory evidence of having complied with the provi Note 1.-If a disbursing officer in good faith deposits public money in a designated depository, loss of the moneys through failure of the bank can not be imputed to the fault or negligence of the officer. So long as the Government holds him responsible and does not bring suit, so long he has the right to petition the Court of Claims for relief. (C. C., XVII, 189.) Note 2.-Money in the hands of a disbursing officer of the United States due and payable by him to a private person can not be attached by process out of the Stato courts. (4 Howard, 20.) It is not competent to the State courts to enjoin officers of the Executive Departments from executing the lawful orders thereof, whether they concern the payment of money for the performance of contracts with the United States or any other matter. (Op., XVI, 257, Devens, Jan. 29, 1879.) The Supreme Court has repeatedly decided that the courts have no jurisdiction or authority over the moneys of the Government in the hands of its agents, and that such moneys can not be enjoined or controlled by a mandamus. (Op., VII, 81, Cushing, Mar. 29, 1855.) Not subject to attachment at the suit of creditors of the parties to whom such money is due. (Op., XIII, Akerman, Jan.7, 1872; see also Op., X, 120.) DECISIONS OF AUDITORS. sec. C. C., v. 18, p. Note 3.-It is no part of the duties of the Auditors (except the Sixth Auditor) to make decisions binding in any way upon anybody, and their opinions and decisions 707. Ridgeway's upon controverted questions, if they choose to give them, have no official determining case. force. (R. S., secs. 276-300.) sions of this section. The Secretary of the Treasury may, if in his opinion the circumstances of the case justify and require it, extend the time herein before prescribed for the rendition of accounts. Nothing herein contained shall, however, be construed to restrain the heads of any of the Departments from requiring such other returns or reports from the officer or agent, subject to the control of such heads of Departments, as the public interest may require. SEC. 12. All monthly accounts shall be mailed or otherwise sent to the proper officer at Washington within ten counts; when to days after the end of the month to which they relate, and quarterly and other accounts within twenty days after the period to which they relate, July 31, 1894. Current ac be rendered. See note 1. -when to be see. 22, below. and shall be transmitted to and received by the Auditors sent to Auditor, within twenty days of their actual receipt at the proper office in Washington in the case of monthly, and sixty days in the case of quarterly and other accounts. Requisitions Should there be any delinquency in this regard at the may be disap time of the receipt by the Auditor of a requisition for an advance of money, he shall disapprove the requisition, proved on delinquency. -or other rea sons. -subject to Secretary of the Treasury. Rules for par ticular cases. See note 2. which he may also do for other reasons arising out of the condition of the officer's accounts for whom the advance is requested; but the Secretary of the Treasury may overrule the Auditor's decision as to the sufficiency of these latter rea sons: Provided, That the Secretary of the Treasury shall prescribe suitable rules and regulations, and may make orders in particular cases, relaxing the requirement of mailing or otherwise sending accounts, as aforesaid, within ten or twenty days, or waiving delinquency, in such cases only in which there is, or is likely to be, a manifest physical difficulty in complying with the same, it being the purpose of Prompt re this provision to require the prompt rendition of accounts turns required. without regard to the mere convenience of the officers, and to forbid the advance of money to those delinquent in rendering them: Delays in counts to Auditor. Provided further, That should there be a delay in the transmitting ac administrative Departments beyond the aforesaid twenty or sixty days in transmitting accounts, an order of the President in the particular case shall be necessary to authorize the advance of money requested: Note 1.--This section is a substitute for parts of R. S., sec. 3622. A portion of that section is expressly repealed at the close of this section 12. See penalty for failure to render accounts, R. S., sec. 5491, and rule as to manner of keeping accounts R. S., Bec. 3623. Note 2.-By letter of September 29, 1894, to the Secretary of the Interior, the Secretary of the Treasury made the following order under this provision: "You are respectfully requested to notify the proper officer of your Department that in accordance with authority contained in section 12 of the Act making appro priations for the legislative, executive, and judicial expenses of the Government for the fiscal year ending June 30, 1895, and for other purposes,' which provides that the Secretary of the Treasury 'may make orders in particular cases, relax ing the requirements of mailing or otherwise sending accounts, as aforesaid, within ten or twenty days, or waiving delinquency, in such cases only in which there is, or is likely to be, a manifest physical difficulty in complying with the same,' the requirements of Department circular No. 114 are hereby modified so far as relates to rendition of accounts of pension agents for the same months in which the quar terly payments at their agencies fall due and the period for the rendition of such accounts is hereby extended to twenty-five days after the close of the month to which they relate, there being a manifest difficulty in rendering such accounts within the ten days prescribed by section 12 of the act of July 31, 1894. " * * of delinquencies. The Secretary of the Treasury shall, on the first Monday Annual report of January in each year, make report to Congress of such officers as are then delinquent in the rendering of their accounts or in the payment of balances found due from them for the last preceding fiscal year. Sections two hundred and fifty and two hundred and sev enty-two of the Revised Statutes are repealed. Section thirty-six hundred and twenty-two of the Revised Statutes is amended by striking therefrom the following words: Repeal of R. S., secs. 250, 272. Extension of time by Secre tary repealed. "The Secretaryof the Treasury may, if in his opinion the circumstances of the case justify and require it, extend the time herein before prescribed for the rendition of accounts." R. S., séc. 3622. ministrative ex sec. SEC. 14. In the case of claims presented to an Auditor Where no adwhich have not had an administrative examination, the amination, Auditor shall cause them to be examined by two of his sub- 22, below. ordinates independently of each other. SEC. 3623. All officers, agents, or other persons, receiving public moneys, shall render distinct accounts of the application thereof, according to the appropriation under 1. which the same may have been advanced to them. SEC. 3624. Whenever any person accountable for public money, neglects or refuses to pay into the Treasury the sum or balance reported to be due to the United States, upon the, adjustment of his account, the First Comptroller of the Treasury shall institute suit for the recovery of the same, adding to the sum stated to be due on such account, the commissions of the delinquent, which shall be forfeited in every instance where suit is commenced and judgment obtained thereon, and an interest of six percentum per annum, from the time of receiving the money until it shall be repaid into the Treasury. Distinet ac Mar. 3, 1809, 8. y. 2. p. 535. counts required. See note 1. Suits to recover money from offi Mar. 3, 1797, s. cers, regulated. 1, v. 1, p. 512. cers as custodi p. 249; July 3, 12; Mar. 3, 1863, SEC. 3639. * ** all public officers of whatsoever char- Duties of offi acter, are required to keep safely, without loaning, using, ans of public depositing in banks, or exchanging for other funds than as moneys. Aug. 6. 1846, 8. specially allowed by law, all the public money collected by 6, v. 9, p. 60; Mar. them, or otherwise at any time placed in their possession 3, 1857, s. 2. v. 11, and custody, till the same is ordered, by the proper Depart- 182, s. 7, v. 10, p. ment or officer of the Government, to be transferred or paid s. 5. v. 12. p. 770; out; and when such orders for transfer or payment are July 4, 1864, s. 5. received, faithfully and promptly to make the same as 21, 1862, s. 5. v. 12, directed, and to do and perform all other duties as fiscal p382: Feb. 18 agents of the Government which may be imposed by any 271. law, or by any regulation of the Treasury Department See sec. 5497. made in conformity to law. * * v. 13, p. 383: Apr. 1869, s. 4, v. 15, p. SEC. 3648. No advance of public money shall be made in Advances of public moneys any case whatever. And in all cases of contracts for the prohibited. DISBURSING AGENTS OF PUBLIC BUILDINGS. Note 1.-An act approved August 7, 1882 (chap. 433, vol. 22, p. 306), provides that any disbursing agent who has been or may be appointed to disburse any appropriation for any United States court-house and post-office, or other building or grounds, not located within the city of Washington, shall be entitled to the compensation allowed by law to collectors of customs for such amounts as have been or may be disbursed. 1, v. 3, p. 723. See sec. 1563. Jan. 31, 1823, s. performance of any service, or the delivery of articles of any description, for the use of the United States, payment shall not exceed the value of the service rendered, or of the articles delivered previously to such payment. It shall, however, be lawful, under the special direction of the President, to make such advances to the disbursing officers of the Government as may be necessary to the faithful and prompt discharge of their respective duties, and to the fulfillment of the public engagements. The President may also direct such advances as he may deem necessary and proper, to persons in the military and naval service employed on distant stations, where the discharge of the pay and emoluments to which they may be entitled cannot be regularly effected. Title 70, chap. 6. guilty of extortion. SEC. 5481. Every officer of the United States who is Officer of the guilty of extortion under color of his office shall be punUnited States ished by a fine of not more than five hundred dollars, or by imprisonment not more than one year, except those offiMar. 3, 1825, 8. cers or agents of the United States otherwise differently and specially provided for in subsequent sections of this chapter. 12, v. 4, p. 118. Receipting for larger sums than are paid. 4, v. 10, p. 239. SEC. 5483. Every officer charged with the payment of any of the appropriations made by any act of Congress, Mar. 3, 1853, s. who pays to any clerk, or other employé of the United States, a sum less than that provided by law, and requires such employé to receipt or give a voucher for an amount greater than that actually paid to and received by him, is guilty of embezzlement, and shall be fined in double the amount so withheld from any employé of the Government, and shall be imprisoned at hard labor for the term of two years. or transferring 8. 2, v. 14, p. 64. Disbursing of- SEC. 5488. Every disbursing officer of the United States ficers unlawfully depositing, con- who deposits any public money intrusted to him in any verting, loaning, place or in any manner, except as authorized by law, or public money. converts to his own use in any way whatever, or loans June 14, 1866, with or without interest, or for any purpose not prescribed by law withdraws from the Treasurer or any assistant treasurer, or any authorized depository, or for any purpose not prescribed by law transfers or applies any portion of the public money intrusted to him, is, in every such act, deemed guilty of an embezzlement of the money so deposited, converted, loaned, withdrawn, transferred, or applied; and shall be punished by imprisonment with hard labor, for a term not less than one year nor more than ten years, or by a fine of not more than the amount embezzled or less than one thousand dollars, or by both such fine and imprisonment. Custodians of SEC. 5490. Every officer or other person charged by any public money failing to safely act of Congress with the safe-keeping of the public moneys, keep, without who fails to safely keep the same, without loaning, using, Aug. 6, 1846, s. converting to his own use, depositing in banks, or exchangSee sec. 3039. ing for other funds than as specially allowed by law, shall loaning, etc. 16, v. 9, p. 63. be guilty of embezzlement of the money so loaned, used, converted, deposited, or exchanged; and shall be imprisoned not less than six months nor more than ten years, and fined in a sum equal to the amount of money so embezzled. |