Miss F. M. Robinson occupied drawing room in traveling from Washington to Philadelphia and return, Dec. 2 and 3, 1933. The accommodations used cost $1.51 more than Pullman seat allowable for this travel. Mr. H. K. Sorenson purchased drinking water for use in the office at Philadelphia for which he paid $5.20. He was unable to obtain a statement from the officials of the city that hydrant water at time of purchase was impure or unwholesome. The Comptroller General held that such a purchase "must be considered as due to personal desire rather than official necessity as the water was undoubtedly used by the inhabitants of the city." (Mr. L. G. Wilson represents payment of compensation from Aug. 26 to Aug. 31, 1933, when the voucher shows that the employee had been dropped Aug. 25, 1933. The Comptroller General stated: "It does not appear that his continuance in the service was due to administrative action but rather to his dilatory action in surrendering his duties to his successor." Officials of the National Recovery Administration claimed that he remained on duty to complete work assigned to him and was paid for the additional time consumed in finishing such assignment.

(Mr. Brown occupied a Pullman single room from Washington to New York City on May 29, 1934, at a cost of $3 more than a lower berth, which is the allowable accommodation. Therefore the General Accounitng Office has disallowed the amount of the excess cost. On Mar. 6, 1934, Mr. Carroll secured Pullman accommodations from Washington to New York City and return at a cost of $6.75 each way, which cost $6 more than the lower-berth rate. On Apr. 1 and 19, 1934, Mr. Carroll made trips from Washington to New York City, obtaining Pullman accommodations costing $6.75 for each trip whereas lower berth was available at $3.75. The lower-berth rate only is allowable and the General Accounting Office has disallowed $3 for each trip. Mr. Decker procured Pullman accommodations on Mar. 28, 1934, from Tulsa, Okla., to Dallas, Tex., at a cost of $2.50, for which he paid cash. He failed to submit receipt for the expenditure and the item was disallowed. Recent efforts to obtain a receipt have failed. Mr. Ellis was appointed Presidential member of the Coal Code Authority at $10,000 per annum effective Dec. 1, 1933. By oversight he was not placed on the pay roll until Dec. 26, 1933, and then at the rate of $6,000 per annum. When the facts were submitted to General Johnson, Administrator, he directed, on Apr. 11, 1934, that Mr. Ellis be paid $12,000 per annum, $6,000 by the Coal Code Authority and $6,000 by the National Recovery Administration. The Comptroller General held that the payment at the rate of an additional $6,000 per annum constituted a retroactive promotion and disallowed $2,157.17. While the disbursement was made by the National Recovery Administration, the Coal Code Authority, according to previous agreement, reimbursed the National Recovery Administration for the salary and expenses of Mr. Ellis. The Comptroller General is now considering their decision on the basis that funds were deposited with the National Recovery Administration by the Coal Code Authority to pay his salary.