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General Accounting Office, when certified by the Comptroller General or the Assistant Comptroller Gencral under its scal, shall be admitted An evidence with the same effect as tho copics and transcripts referred
R. 8., secs. , 800, lo in sections 882 and 886 of the Revised Statutes. Sec. 307. The Comptroller General may provide for the payment to be paia through define
, etc. of accounts or claims adjusted and settled in the General Accounting batang bers. Office, through disbursing officers of the several departments and establishments, instead of by warrant.
SEO. 308. The duties now appertaining to the Division of Public translated from Puso Moneys of the Office of the Secretary of the Treasury, so far as they look into Divedometeo srlato to the covering of revenues and repayments into the Treasury, roton. the issuo of duplicate checks and warrants, and the certification of outstanding liabilities for payment, shall be performed by the Division of Bookkeeping and Warrants of the Office of the Secretary of the Treasury. Sco. 309. The Comptroller General shall prescribe the forms, sys, oduro fat cocounting
Adminletratto pre tems, and procedure for administrative appropriation and fund te, to be proceribed. accounting in the several departments and establishments, and for the administrative examination of fiscal officers' accounts and claims against the United States.
SEC. 310. The offices of the six auditors shall be abolished, to take home or saditor effect July 1, 1921. All other officers and employees of these offices Por sonaol, etc.,
transferred to loroan except as otherwise provided herein shall become officers and em-ing
omoa. ployees of the General Accounting Office at their grades and salaries on July 1, 1921. All books, records, documents, papers, furniture, office equipment, and other property of these offices, and of tho Division of Bookkeeping and Warrants, so far as they relate to the work of such division transferred by section 304, shall become the pmperty of the General Accounting Office. The Genoral Accounting room alood. Office shall occupy temporarily the rooms now occupied by the office of the Comptroller of the Treasury and the
six auditors. Seo. 311. (a) The Comptroller General shall appoint, remove, and of a plays by Compra
Appointment, sto, fix the compensation of such attorneys and other employees in the trader Chemoral. General Accounting Office as may from time to time be provided for by law.
(b) All such appointments, except to positions carrying a salary work of elvy at & rate of more than $5,000 a year, shall be made in accordance with the civil-service laws and regulations.
(c) No person appointed by the Comptroller General shall be paid Pay retetottene. a salary at a rate of more than $6,000 a year, and not more than lour persons shall be paid a salary at a rate of more than $5,000 a year.
(d) All officers and employees of the General Accounting Office, ul.alment of dowhether transferred thereto or appointed by the Comptroller General, shall perform such duties as may be assigned to them by him.
(e) All official acts performed by such officers or employees specially played spacinis dome designated therefor by the Comptroller General shall have the same moted. force and effect as though performed by the Comptroller General in person.
Regulation, (1) The Comptroller General shall make such rules and regulations thartondo as may be necessary for carrying on the work of the General Account ing Office, including rules and regulations concerning the admission of attorneys to practice before such office. Sec. 312. (a)' The Comptroller General shall investigate, at the
Comptroller Gender seat of government or elsewhere, all matters relating to the receipt,
al matters relating te
pabllo leta disbursement, and application of public funds, and shall mako to the President when requested by hím, and to Congress at the boginning of each regular session, & report in writing of the work of the General Accounting Office, containing recommendations concerning by to contestolar the legislation he may deem necessary to facilitate the prompt and use it accurate rendition and settlement of accounts and concerning such other matters relating to the receipt, disbursement, and application
violations of law by
Got Bureau bon ra questod.
and o Moloncy in pub
nei corretter oporoms of public funds as he may think advisable. In such regular report, Un exponditure.
make SAAMMO ADALAAN TÄAking LA PUMA WAAHHHHY ** ATAKIMHHY IN or in special reports at any time when
Congress is in session, ho shall public expenditures. Special Investigar tions, etc., when order
(b) He shall make such investigations and reports as shall be od become more or com ordered by either House of Congress or by any committee of either
House having jurisdiction over revenue, appropriations, or expenditures. The Comptroller General shall also, at the request of any such committee, direct assistants from his office to furnish the com
mittee such aid and information as it may request. Bpecial reports of
(c) The Comptroller General shall specially report to Congress dopartmonts, oto. every expenditure or contract made by any department or estab
lishment in any year in violation of law. Report 11 dopart
(d) He shall submit to Congress reports upon the adequacy and and Inspection of no effectiveness of the administrativo examination of accounts and counts adoqusto, oto.
claims in the respective departments and establishments and upon the adequacy and effectiveness of departmental inspection of the
offices and accounts of fiscal officers. Information to Bud..
(e) He shall furnish such information relating to expenditures and accounting to the Bureau of the Budget as it may request from time
to time. Dopartments to fur.
Sec. 313. All departments and establishments shall furnish to the thoir activities, oto. Comptroller General such information regarding the powers, duties,
activities, organization, financial transactions, and methods of busi
ness of their respective offices as he may from time to time require of Accoes to records, them; and the Comptroller General, or any of his assistants or
employees, when duly authorized by him, shall, for the purpose of
securing such information, have access to and the right to examine Diplomatio emer- any books, documents, papers, or records of any such department or med social, p. 40. establishment. The authority contained in this section shall not
be applicable to expenditures made under the provisions of section
291 of the Revised Statutes. Eligiblo Ilst of ac
SEO. 314. The Civil Service Commission shall establish an eligible register for accountants for the General Accounting Office, and the examinations of applicants for entrance upon such register shall be
based upon questions approved by the Comptroller General. priations for omong Sko. 315. (a) All appropriations for the fiscal year ending June 30, hoppla abelland. Vol. II, pp. 1990,
1922, for the offices of the Comptroller of the Treasury and the six 1900,
auditors, are transformed to and made available for the General
Accounting Office, except as otherwise provided herein. rod. personnel, etc.,
(b) During such fiscal year the Comptroller General, within the authorized durlng to limit of the total appropriations available for the General Accounting
Office, may make such changes in the number and compensation of officers and employees appointed by bim or transferred to the General
Accounting Office under tbis Act as may be necessary. Proportionato share
(c) There shall also be transferred to the General Accounting Office ponte contineres, such portions of the appropriations for rent and contingent and misbioneproblemelet, cellaneous expenses,
including allotments for printing and binding, made for the Treasury Department for the fiscal year ending June 30, 1.922, as are equal to the amounts expended from similar appropriations during the fiscal yoar ending June 30, 1921, by the Troasury Department for the offices of the Comptrollor of the Treasury and
the six auditor. Approprio lopo
(d) During the fiscal year ending June 80, 1922, the appropria. Accounting omon.
tions and portions of appropriations referred to in this section shall be available for salaries and expenses of the General Accounting Office, including payment for rent in the Distriot of Columbia, traveling expenses, the purohme and exchange of law books, books of reference, and for all necessary miscellaneous and contingent expenses.
countants to be catabo Ibod.
Transfer of appro
Changes in transfer
of appropriations for
Seo. 316. The General Accounting Office and the Bureau of Employees anomed
dl. 41, p. 1200 compensation allowed civilian employees under the provisions acctíon 6 of the Legislative, Executive, and Judicial Appropriation Act for the fiscal year ending June 30, 1922, if otherwise entitled theroto. Sro. 817. The provisions of law prohibiting the transfer of om- mont,...., employee
of doparte ploy.oos of executivo dopartments and indopondont c tablishmento paralized "noid Juno until after service of three years shall not apply during the fiscal val. 1, p. HO. year ending June 30, 1922, to the transfer of employees to the
Goneral Accounting Office.
Sec. 318. This Act shall take effect upon its approval by the Ammediato detect of President: Provided, That sections 301 to 317, inclusive, relating to tho General Accounting Office and the Bureau of Accounts, shall sko, on July 1, 1901.
Accounting Onto, tako effect July 1, 1921.
Approved, June 10, 1921.
42-247 0 - 75 - 5
B. Budget and Accounting Procedures Act of 1950
(64 Stat. 832)
This act was the result of the enactment of H.R. 9038, 81st Congress. It was approved on September 12, 1950, as Public Law 784, 81st Congress. The text of the public law appears in volume 64, Statutes at Large, pages 832–845. Its provisions are codified as 5 U.S.C. 5943(a), 5943(c), 5943(d), 8348 (f), 8147; 10 U.S.C. 1597; 16 U.S.C. 452; 24 U.S.C. 278; 25 U.S.C. 233; 31 U.S.C. various sections 2–687; 39 U.S.C. 769.
LEGISLATIVE HISTORY OF PUBLIC LAW 784, 818T CONGRESS
1. CONGRESSIONAL RECORD REFERENCES TO DEBATES, ETC.
(Page citations are to vol. 96, Congressional Record) H.R. 9038: To authorize the President to determine the form of the national budget and of departmental estimates, to modernize and simplify governmental accounting and auditing methods and procedures, and for other purposes. Mr. Karsten; Committee on Expenditures in the Executive Departments, 9672. Reported with amendment (H. Rept. 2556), 10126. Made special order (H. Res. 729), 11135. Debated, 11139. Passed House, 11161. In Senate ordered to be placed on calendar, 11172. Amended and passed Senate (in lieu of S. 3850), 12047. Conferees appointed, 13017, 13230. Conference report (H. Rept. 3002) submitted in House and debated, 13770. Referred back to committee, 13872. Reported in House (H. Rept. 3030) and agreed to, 13920, 13983. Examined and signed, 14075, 14141. Approved (Public Law 784), 15028.
S. 3850: To authorize the President to determine the form of the national budget and of departmental estimates, to modernize and simplify governmental accounting and auditing methods and procedures, and for other purposes. Mr. McClellan, Mr. Eastland, Mr. Hoey, Mr. O'Connor, Mr. Humphrey, Mr. Leahy, Mr. Benton, Mr. Ives, Mr. Mundt, Mrs. Smith of Maine, and Mr. Schoeppel; Committee on Expenditures in the Executive Departments, 9426. Reported back (S. Rept. 2031), 9969. Debated, 11060, 12037. Indefinitely postponed (H.R. 9038 passed in lieu), 12047.
2. SERIAL NUMBERS TO BOUND VOLUMES OF CONGRESSIONAL REPORTS
RELATING TO PUBLIC LAW 784, 818T CONGRESS
3. CONGRESSIONAL HEARINGS RELATING TO PUBLIC LAW 784, 818T
House Committee on Expenditures in the Executive Departments, 81st Congress, on 'H.R. 9038: To authorize the President to determine the form of the national budget and of departmental estimates, to modernize and simplify governmental accounting and auditing methods and procedures, and for other purposes, July 11, 1950.
Senate Committee on Expenditures in the Executive Departments, 81st Congress, on S. 3850. Hearings held July 10, 1950 (not printed).