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the event to be advertised, the use of special canceling stamps or postmarking dies for advertising purposes when the event to be advertised

(1) is for a national purpose for which Congress has made an appropriation; or

(2) is of general public interest and importance and is to endure for a definite period of time and is not to be conducted for private gain or profit.

(b) The permittee shall prepay all expenses for the purchase, adapting or installing special canceling stamps or postmarking dies.

(c) The Postmaster General may revoke permits granted under this section when he finds it expedient or necessary to use special canceling stamps or postmarking dies for governmental purposes. § 2509. Special cancellation "Pray for peace"

The Postmaster General may provide for the use in post offices of the first and second class of a special canceling stamp or postmarking die bearing the words "Pray for peace".

§ 2510. Printing on stamped envelopes

The Postmaster General may not sell stamped envelopes containing any lithographing or engraving, printing or advertising, other than the usual request for return of the envelope to the sender.

APPENDIX F

REPORTS, STAFF MEMORANDUMS, AND HEARINGS OF THE
SENATE COMMITTEE ON GOVERNMENT OPERATIONS

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RELATING TO

BUDGETING AND ACCOUNTING

80TH THROUGH 86TH CONGRESSES

Reports and staff memorandums

80TH CONGRESS

Subject

8. 911, to provide that the Secretary of the Treasury pay the premiums on personal performance and surety bonds required to be given to the United States by all departmental and field officers and employees of the Post Office Department.

S.J. Res. 42, to establish a joint congressional committee to audit of all Government agencies.

To establish a procedure for payment of certain Government checks, and for other purposes.

S.J. Res. 90, to establish a commission to study intergovernmental fiscal
relationships.

S. 1512, to improve accounting within the Federal Security Administration,
to authorize intra-agency transfers and consolidations of appropriations by
the Federal Security Administrator, and for other purposes.
Changes in Federal accounting and reporting systems.
Analysis of expenditure reports, period ending Aug. 31, 1947.
Analysis of expenditure reports, period ending Sept. 30, 1947.
Analysis of expenditure reports, period ending Nov. 30, 1947.
Federal appropriations and expenditures, fiscal year 1948.
Analysis of expenditure reports, period ending Dec. 31, 1947.

Rescission of appropriation, salaries and expenses, Office of Price Adminis-
tration.

Rescission of appropriation, salaries and expenses, Civilian Production
Administration.

Rescission of appropriation, printing and binding, U.S. Patent Office.
Return of excess appropriations to surplus fund of the Treasury.
Reduction of 1948 appropriations, Department of Labor.
Reduction of appropriations, Veterans' Administration.
Reduction of appropriations, Maritime Commission.
Evaluation of effect of Legislative Reorganization Act of 1946.
Cash receipts, expenditures, and the public debt.
Progress report on improvements in accounting reports.
Worksheet on the Federal budget, annual expenditure basis.

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81ST CONGRESS

Hoover Commission Report No. 7, on "Budgeting and Accounting,” and
supporting reports.
S. 1366, payment of claims against lapsed appropriation.

Do.
Do.

Bureau of the Budget (general management, budgeting, and accounting).
S. 2161, authorizing the President to impound certain appropriated moneys.
Bureau of the Budget (agency comments).

Improper handling of Federal funds by officers and employees, GAO report.
S.J. Res. 131 requiring the President to submit an alternative and balanced
budget for fiscal year 1951 (statement of Senator McClellan). Also dis-
cussion of S.J. Res. 108.

Savings effectuated be elimination of expenditure reports (statement of
Senator McClellan).

Creation of a Joint Committee on the Budget (statement of Senator McClel-
lan).

Creation of Accounting System Division, GAO, to improve Federal accounting and reporting systems.

Relief of certifying officers.

81-2-881-2-9--81-2-2081-2-23.. S. Doc. 150... 81-2-54..

Mar. 3, 1950
Mar. 28, 1950
Apr. 22, 1950

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Audits of Government corporations.

Increasing cost of the Federal Government.

Comparison of S. Con. Res. 38 and S. 2888, creation of a Joint Committee on the Budget.

Abolition of standards forms 1116, 1117, 1118, and the improvement of accounting and reporting systems.

Budget and Accounting Procedure Act of 1950. (S. 3850.)

363

Reports and staff memorandums-Continued

82D CONGRESS

No.

Date issued

Subject

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Operation of Legislative Reorganization Act of 1946 (pp. 13 and 14, strength-
ening fiscal controls).

8. Doc. 11... Mar. 6, 1951

82-1-25
S. Doc. 51...
82-1-47 (and
supple-
ment, Aug.
5, 1951).

82-1-57-

82-2-11
82-2-22-
82-2-32...

Apr. 23, 1951
July 9, 1951
July 17, 1951

Oct. 15, 1951
Feb. 4, 1952
Apr. 16, 1952
May 5, 1952

Progress of joint accounting project (digest and 2d annual report Jan. 12,
1951).

Amendments to the Legislative Reorganization Act, 1947-51. (Subcom-
mittee on Reorganization.)

Hearings on S. 913, Joint Committee on the Budget.

The Organization of Congress. Some Problems of Committee Jurisdiction.
Comparison of budget bills S. 913 (McClellan) and S. Con. Res. 5 (Wherry).

S. 913 (McClellan) versus S. Con. Res. 5 (Wherry), Joint Committee on
the Budget. (Summarizes history of S. 913.)

Proposed amendments to S. 913, Joint Committee on Budget.
S. Con. Res. 57 (Dirksen), requiring a balanced 1953 budget, and S.J. Res.
119 (Johnson of Colorado) limiting 1953 obligations and 1953 expenditures.
S. 2602, proposing a cash budget, separation of operating and capital ex-
penditure; schedules and rollcalls on appropriation bills; and a Presiden-
tial item veto.

8. Doc. 91. July 21, 1952 Reorganization of the Federal Government.

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83D CONGRESS

H.R. 5228, retirement system for the Comptroller General.

A compilation of the Legislative Reorganization Act of 1946, with amend-
ments through 1st sess., 83d Cong.

Audit reports of Government corporations and agencies.
Appointment of Comptroller General of the United States. (A history of
the responsibility of the Comptroller General to the Congress under the
Budget and Accounting Act of 1921.) 1

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84TH CONGRESS

Nomination of Joseph Campbell, Comptroller General.

S. 1806, relief of accountable officers.

S. 1927, to provide permanent authority for relief of certain disbursing
officers.

Review of audit reports of the Comptroller General.

S. 2369 (Smathers and Kennedy), to provide for improving accounting
methods in the executive branch of the Government, and for other pur-

poses.

S. 3199 (Payne), to improve governmental budgeting and accounting
methods and procedures, and for other purposes.

85TH CONGRESS

S. 434 (S. 316), stating budget estimates on accrued expenditure basis.
S. 1799, to facilitate payment of Government checks, and for other purposes.
A proposal for simplifying and improving the Federal payroll.

S. 3578, to prohibit withholding or impoundment of appropriations.

86TH CONGRESS

Budget and accounting legislation pending before the Committee on Gov-
ernment Operations: S. 1244, S. 1560, S. 2122, and S. 2373; and S. 2194
before Committee on Finance.

Aug. 18, 1959 Budget and accounting legislation pending before the Committee on Gov-
ernment Operations: S. 1244 (supplemental to 86-1-45).
Dec. 11, 1959

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Improvements of Federal budgeting, accounting, and auditing procedures
(press release of President and report of Bureau of Budget).

Federal Property and Administrative Services Act of 1949, as amended,
with analysis and index.

Agency comments on S. 2373 (Curtis, et al.), to authorize the President to
reduce or eliminate by Executive order any appropriation or appropria-
tions made by any act or joint resolution of the Congress.

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Title

To limit the time within which the General Accounting Office shall make final settlement of the monthly or quarterly accounts of disbursing officers under the executive branch of the Government (not printed). Report of Comptroller General on survey of accounting system of Federal Public Housing Authority (H. Doc. 229) (not printed).

Evaluation of Legislative Reorganization Act of 1946. The Federal Property Act of 1948 (draft bill submitted by Federal Works Administrator. Subsequently S. 2754 introduced).

81ST CONGRESS

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To reorganize and simplify the procurement, utilization, and disposal of Government property. To authorize all Federal agencies to donate surplus property for educational purposes.

To create an Office of General Services as a central agency to have jurisdiction and control over certain administrative services in the executive branch of the Government, and for other purposes.

To provide for economy in Government by reducing expenditures for the fiscal year 1950 consistent with the public interest.

To reduce Government expenditures for the fiscal year 1950, balance the budget, avert an increase in taxes or rise in the national debt, and maintain a sound national fiscal policy as a basis for the security and economic well-being of the United States.

To provide for the payment by the United States of premiums on bonds of Government officers or employees. Subcommittee on Fidelity Bond Bills. To amend title 6 of the United States Code to provide for the issuance by the United States of official bonds covering Government officers and employees without charge to such officers and employees, and for other purposes. Subcommittee on Fidelity Bond Bills. To provide for the bonding of Federal officials and employees. Subcommittee on Fidelity Bond Bills. To provide a fidelity trust fund in the Post Office Department, and for other purposes. Subcommittee on Fidelity Bond Bills.

To authorize the President to determine the form of the national budget and of departmental estimates, to modernize and simplify Government accounting and auditing methods and procedures, and for other purposes (and amendments of Aug. 1, 1949, by Senator McCarthy). 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 (not printed).

An act to provide for the purchase of bonds to cover officers and employees of the Government (and related bills S. 193, S. 1692, S. 1997, S. 2515). Pt. 2, Subcommittee on Fidelity Bond Bills.

82D CONGRESS

To amend the Legislative Reorganization Act of 1916 to provide for more effective evaluation of the fiscal requirements of the executive agencies of the Government of the United States.

Organization and operation of Congress.

May 7, 1953. July 16, 1953..

S. 833.

H.R. 5228.

83D CONGRESS

To create a Joint Committee on the Budget. Subcommittee on Reorganization.

To amend sec. 303 of the Budget and Accounting Act, 1921 (42 Stat. 23) (not printed).

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