private individuals, with the usual discounts; such rates to be ascertained from sworn statements to be furnished by the proprietors or publishers of the newspapers proposing so to advertise.

* * *

(b) Section 3828, Revised Statutes (44 U. S. C. 324), provides that—

"No advertisement, notice, or proposal for any executive department of the Government, or for any bureau thereof, or for any office therewith connected, shall be published in any newspaper whatever, except in pursuance of a written authority for such publication from the head of such department; and no bill for any such advertising, or publication, shall be paid unless there be presented, with such bill, a copy of such written authority." (c) Section 12 of the act of August 2, 1946, Public No. 600 (60 Stat. 806, 809), provides, in part, as follows:

"The head of any department may delegate to subordinate officials * * * (3) the authority vested in him by section 3828, Revised Statutes. (44 U. S. C. 324), to authorize the publication of advertisements, notices or proposals."

Section 14.4 Statements of Rates. (a) Sworn statements of commercial advertising rates, rendered on Standard Form No. 1142-Revised, and memorandum therefor, Standard Form No. 1142a-Revised, must be furnished by the proprietors, publishers, or authorized representatives of newspapers or other publications in which Government advertisements are placed, to each department and establishment, or bureau or office thereof, advertising, and the rates so furnished shall govern the amount to be paid.

(b) Sworn statements of commercial advertising rates need not be renewed until rates are changed, or unless specially required.

(c) The original statement of advertising rates, Standard Form No. 1142Revised, must be submitted to the General Accounting Office with the first voucher paid to the publisher for advertising under those rates.

Section 14.5 Delegation of Authority. (a) A delegation by name or position of authority to advertise may be achieved by the issuance of a suitable letter or through the promulgation of suitable regulations, signed by the head of the department or establishment, and should specify the limitations of the authority granted, if any. It may not be redelegated by those to whom it is delegated by the head of the department. But the delegation of the basic authority to au-, thorize advertising having been achieved by such letter or regulation, the administrative duties involved in accomplishing such advertising may be assigned by the official or officials to whom such authority was delegated to subordinates by name or position, by suitable instruments in writing setting forth the extent of the administrative duties involved and authorized to be performed by or through such subordinates. A-18608, November 15, 1948, 28 Comp. Gen. 305.

(b) Copies of the letter or regulation delegating authority to advertise and of instruments assigning administrative duties thereunder must either be attached to the first voucher submitted for payment and accompany same to the General Accounting Office, or such letter or regulation and instruments assigning administrative duties may be forwarded direct to the Audit Division (in the case of the military establishments to the pertinent subdivision thereof) or the Postal Accounts Division, General Accounting Office, immediately upon the issuance of

same.

(c) Standard Form No. 1143-Revised will be signed by the person to whom authority to advertise has been delegated by letter or regulation, or by the person to whom authority to place the advertising order has been assigned by an instrument assigning administrative duties. When the person signing is acting under an instrument assigning him authority as to administrative duties, reference will be made as to date and number of such instrument of assignment in the box on the revised standard form to the left of his signature in addition to the reference to date and number of the letter or regulation delegating authority to advertise by the head of the department or establishment in the box in the upper right corner of the form. The present supply of Standard Form 1143 in the departments and establishments and the Government Printing Office will continue to be used until exhausted, and at the next reprint of the form a box to the left of the line for the signature will be provided thereon for a reference to the instrument of assignment.

Section 14.6 Composition of Copy. Extreme care should be exercised to insure that the specifications for advertising to be set other than solid be definite, clear, and specific since no allowance will be made for paragraphing or for display or

leaded or prominent headings, unless specifically ordered, or for additional space required by the use of type other than that specified in the sworn statement of advertising rates on file in the General Accounting Office. Specifications for advertising other than solid will accompany the advertisement copy submitted to the publisher with the advertising order, and copies of both documents will be transmitted to the General Accounting Office with the voucher. A sample of solid line advertisement set up in accordance with the usual Government requirements is shown on Standard Form No. 1143-Revised, Advertising Order.

Section 14.7 Public Voucher for Advertising. The original voucher for advertising, Standard Form No. 1144-Revised, and memorandum therefor, Standard Form 1144a-Revised, will be used by publishers as the standard forms on which to bill their charges against all branches of the U. S. Government service for advertising published in accordance with official orders therefor stated on the advertising order, Standard Form No. 1143-Revised, printed on the reverse of the original advertising voucher form.

Section 14.8 Proof of Publication. (a) Every account for official advertising rendered should be accompanied by a copy of each issue of the publication in which the advertisement appeared. However, if copies of the publication are not available, it will be satisfactory if an affidavit of publication is furnished in lieu thereof. (b) Copies of newspapers submitted as proof of publication should not be forwarded to the General Accounting Office as a part of the disbursing officer's account, but should be attached to the memorandum voucher and retained in the administrative accounting office until settlement of the disbursing officer's account, after which they may be disposed of.

LINDSAY C. WARREN, Comptroller General of the United States.

PAYMENT OF ALLOWANCES UNDER STANDARDIZED GOVERNMENT CIVILIAN ALLOWANCE REGULATIONS (FOREIGN AREAS)

[B-45107]

JANUARY 4, 1949.

To the Heads of Departments and Independent Establishments and Others Concerned:

General Regulations No. 105 dated March 8, 1946, 25 Comp. Gen. 956, prescribed standard forms of voucher and procedures to provide a uniform method for vouchering amounts claimed for cost of living allowances as well as for allowances for living quarters and facilities to civilian officers and employees of the Government who are citizens of the United States permanently stationed at foreign posts of duty, as provided by statute and regulations issued pursuant thereto when such payments are authorized to be made separately from compensation.

In view of the Standardized Government Civilian Allowance Regulations (Foreign Area) issued December 1, 1948, by the Secretary of State, pursuant to authority contained in Executive Order No. 10011, of October 22, 1948 (13 F. R. 6263), Standard Forms Nos. 1069 and 1069a, Voucher for Allowances at Foreign Posts of Duty, original and memorandum, as prescribed by General Regulations No. 105, are no longer suitable in all details, and the matter of their revision is now under consideration by this Office.

In order to allow sufficient time in which to review the various aspects of accounting for and auditing of payments for allowances to civilians permanently stationed in foreign areas, the present Standard Forms Nos. 1069 and 1069a will continue to be used for allowance payments made separately from compensation, with the exception of transfer and representation allowance payments which, when authorized by law for the agency concerned, will be made on Standard Forms Nos. 1012 and 1034, respectively. Temporary lodging and quarters allowances, and post, special post, and separation allowances will be entered on Standard Form No. 1069 in the spaces under the headings "Quarters, etc." and "Cost of Living," and will be appropriately identified as to type of allowance in each instance. The certifications provided for on the present Standard Form No. 1069 will be accepted, pending revision of the form. Also, the lists of allowances required by paragraph 3 of General Regulations No. 105 will continue to be submitted as heretofore, with appropriate changes and notations indicating the type

of allowance and the pertinent factors involved in determining the amounts authorized.

It is recognized that there are some instances where statutory or administrative requirements may determine that payments for allowances at foreign posts of duty must be handled as individual transactions on a voucher of a type similar to the present Standard Form No. 1069. However, since the right to allowances, in most instances, is dependent on pay status, it appears important that wherever practicable salary and allowance payments be made on the same voucher. In addition, by including allowance payments on pay rolls under the simplified procedures prescribed by General Regulations No. 102, Second Revision, 25 Comp. Gen. 940, substantial reduction is possible in the amount of work required in processing allowance payments and issuance of checks.

It is requested, therefore, that those departments and establishments paying allowances under the Standardized Government Civilian Allowance Regulations on the Standard Form 1069, review the various factors involved in civilian allowance accounting and auditing to determine whether or not they can effect substantial savings by utilizing the simplified pay roll forms and procedures prescribed by General Regulations No. 102, Second Revision, or by utilizing a pay-roll-type voucher. Any modification of forms or their use as prescribed by General Regulations No. 102, Second Revision, or the adoption of an allowance voucher of the pay-roll type would, of course, require the approval of this Office before being put into effect.

LINDSAY C. WARREN, Comptroller General of the United States.

GREATER USE OF PARCEL POST BY AGENCIES OF THE UNITED STATES

GOVERNMENT
[B-72295]

JANUARY 5, 1949.

To the Heads of Departments, Independent Establishments, and Others Concerned:

A recent survey of the utilization of railway mail space developed the fact that many departments and agencies of the Government are not making use of parcel post but are shipping their packages by express and other more expensive means, requiring the issuance of Government bills of lading.

The U. S. Official Postal Guide for 1947, Chapter 111, Articles 57 and 58, provides for the handling of package shipments (domestic parcel-post) as follows: (1) Limit of Weight.-Fourth-class matter (domestic parcel-post) must exceed 8 ounces in weight and must not exceed 70 pounds.

(2) Limit of Size.-Parcel-post matter may not exceed 100 inches in length and girth combined. In measuring a parcel the greatest distance in a straight line between the ends (but not around the parcel) is taken as its length, while the distance around the parcel at its thickest part is taken as its girth. For example, a parcel 43 inches long, 14 inches wide, and 12 inches high measures 95 inches in length and girth combined.

(Note: A shipment of several packages the total weight or measurement of which exceeds 70 pounds or 100 united inches may be shipped by parcel post, provided individual packages comprising the shipment are within those limits and individually addressed.)

To further encourage the greater use of parcel post service by the various Government agencies the Department has issued Post Office Department Order No. 38045 (published in Postal Bulletin of July 22, 1948) pursuant to Public Law 785 approved June 25, 1948, 62 Stat. 1048, 1049, and Circular Letter L & M 46000 addressed to various postmasters, as follows:

"With reference to Order No. 38045, published in the Postal Bulletin of July 22, 1948, issued in pursuance of Public Law 785, relating to the use of the penalty mail privilege, which provides that departments, agencies, or others having mailings weighing over four pounds and subject to postage under section 304 of the Act may, upon request to this Bureau, arrange for the payment of such postage periodically on rendition of bills, the

* * *

"In view of the time, labor, etc., involved in affixing postage stamps to parcels exceeding four pounds in weight, you may comply with the request of the particular

agency mentioned and accept such parcels without requiring the affixing of postage stamps. Each parcel to be mailed under this arrangement should bear an inscription reading.

U. S. POSTAGE

PAID

"Records of the mailings should be compiled showing the postage chargeable at the fourth-class or parcel-post zone rates, based on the standpoint of your office, from invoices or lists to be furnished by the sender at the time of mailing, showing with respect to each parcel the weight thereof and office of address, this information being in such form as to enable you to compute the postage chargeable thereon, but as simple as practicable and yet serve its purpose. It is suggested that the invoices or lists be submitted to you in duplicate. It is desired that you enter on such invoices or lists with respect to the various packages the zone to which sent and the postage chargeable thereon. One copy of such invoice or list should be returned to the mailer and the other retained in your files. At the end of each month a bill should be submitted to the mailers in your city, or transmitted to such central office as may be designated, covering the amount of the postage involved, Form 1034-Revised (Public Voucher for Purchases and Services Other Than Personal) to be used for this purpose.

"The postage collected under this special arrangement should be accounted for in A/C No. 16 of your quarterly postal account, Form 1550-C. A copy of Form 1034 should accompany the quarterly postal account.

"Kindly also submit to this office at the end of each calendar quarter a report showing the total amount of postage collected on the mailings during that quarter, together with the total number of parcels mailed and the total weight, represented by such amount."

Furthermore, return receipts may be obtained by the payment of a minimum insurance fee of 3 cents plus a service charge of 4 cents as shown in Chapter XIV, Articles 2 and 6 of cited Postal Guide, should a shipping agency desire evidence of delivery.

These and any additional services such as special handling and special delivery, as well as postage at the air mail rate on such matter as may be sent by air mail, may be added to postage charges and billed periodically by the postmaster at the mailing post office.

Accordingly, in the interest of economy in the use of appropriated funds, it is recommended that all departments and establishments give consideration to the greater use of parcel post in the shipment of Government property.

LINDSAY C. WARREN, Comptroller General of the United States.

INDEX DIGEST