SEC. 2. Except as otherwise provided herein, all vouchers covering expenditures of appropriations contained in this Act shall be audited before payment by or under the jurisdiction only of the accounting officer for the District of Columbia and the vouchers as approved shall be paid by checks issued by the Disbursing Officer without countersignature.

[SEC. 3. From and after July 1, 1956, the provisions of Public Law 330, Eighty-fourth Congress, approved August 9, 1955, shall be applicable to the government of the District of Columbia.]

SEC. [4] 3. Whenever in this Act an amount is specified within an appropriation for particular purposes or object of expenditure, such amount, unless otherwise specified, shall be considered as the maximum amount which may be expended for said purpose or object rather than an amount set apart exclusively therefor.

SEC. [5] 4. Appropriations in this Act shall be available, when authorized or approved by the Commissioners, for allowances for privately owned automobiles used for the performance of official duties at 7 cents per mile but not to exceed $22 a month for each automobile, unless otherwise therein specifically provided, except that fifty-two such allowances at not more than $360 each per annum may be authorized or approved by the Commissioners.

SEC. [6] 5. Appropriations in this Act shall be available for the payment of dues and expenses of attendance at meetings of organizations concerned with the work of the District of Columbia government, when authorized by the Commissioners [: Provided, That the total expenditures for this purpose shall not exceed $25,000].

[SEC. 7. Hereafter the Commissioners are authorized in their discretion to invest and reinvest at any time in United States Government securities, with the approval of the Secretary of the Treasury, any part of the general, special, or trust funds, of the District of Columbia, not needed to meet current expenses, to deposit the interest accruing from such investments to the credit of the fund from which the investment was made, and the Secretary of the Treasury is authorized to sell or exchange such securities for other Government securities, and deposit the proceeds to the credit of the appropriate fund.]

SEC. [8] 6. Appropriations in this Act shall be available, when authorized by the Commissioners, for services as authorized by section 15 of the Act of August 2, 1946 (5 U. S. C. 55a).

SEC. [9. The] 7. Hereafter the disbursing officer of the District of Columbia is authorized to advance to such officials as may be designated by the Commissioners upon requisitions previously approved by the accounting officer of the District of Columbia such amounts and for such purposes as the Commissioners may determine.

SEC. [10] 8. Appropriations in this Act shall not be used for or in connection with the preparation, issuance, publication, or enforcement of any regulation or order of the Public Utilities Commission requiring the installation of meters in taxicabs, or for or in connection with the licensing of any vehicle to be operated as a taxicab except for operation in accordance with such system of uniform zones and rates and regulations applicable thereto as shall have been prescribed by the Public Utilities Commission.

SEC. [11] 9. Appropriations in this Act shall not be available for the payment of rates for electric current for street lighting in excess of [those authorized to be paid in the fiscal year 1927, and payment for electric current for new forms of street lighting shall not exceed] 2 cents per kilowatt-hour for current consumed.

SEC. [12] 10. All motor-propelled passenger-carrying vehicles (including watercraft) owned by the District of Columbia shall be operated and utilized in conformity with section 16 of the Act of August 2, 1946 (5 U. S. C. 77, 78), and shall be under the direction and control of the Commissioners, who may from time to time alter or change the assignment for use thereof, or direct the alteration or interchangeable use of any of the same by officers and employees of the District, except as otherwise provided in this Act. "Official purposes" shall not apply to the Commissioners of the District of Columbia or in cases of officers and employees the character of whose duties makes such transportation necessary, but only as to such latter cases when the same is approved by the Commissioners. motor vehicles shall be transferred from the police or fire departments to any other branch of the government of the District of Columbia.

No

SEC. [13] 11. Appropriations contained in this Act for the Department of Highways and the Department of Sanitary Engineering shall be available for snow and ice control work when ordered by the Commissioners in writing.

[SEC. 14. All funds (including existing unexpended balances and income from investments) derived from the action of any board, commission, or committee, for which appropriations are provided herein, shall be deposited to the general revenues of the District of Columbia.]

SEC. [15] 12. Appropriations in this Act shall be available, when authorized by the Commissioners, for the rental of quarters without reference to section 6 of the District of Columbia Appropriation Act, 1945.

SEC. [16] 13. Appropriations in this Act shall be available for the furnishing of uniforms when authorized by the Commissioners. (District of Columbia Appropriation Act, 1957.)

Part III of the budget contains summary tables on trust and deposit funds, and detailed schedules and explanatory statements on the various trust funds.

TRUST AND DEPOSIT FUNDS DISTINGUISHED

The funds which are covered in the summary tables in this part of the budget are of two types, as follows:

Trust funds are those funds which are established to account for receipts which are held in trust by the Government for use in carrying out specific purposes and programs in accordance with a trust agreement or a statute. Within the category of trust funds, there is a small subcategory of trust revolving funds, which are trust funds used to carry on a cycle of business-type operations, including certain corporations which are partly owned by the Government and partly by private interests.

Deposit funds are those funds which are established to account for collections that are either (a) held in suspense temporarily and later refunded or paid into some other fund of the Government, or (b) held by the Government as banker or agent for others, being paid out in lump sums at the direction of the owner. Such funds are not available for paying salaries, expenses, grants, or other expenditures of the Government.

While the transactions in these groups of funds are a part of the financial program of the Government, the trust and deposit funds are not fully owned by the Government; hence these transactions are excluded from the budget totals.

TRUST FUND RECEIPTS, AUTHORIZATIONS AND

EXPENDITURES

Basis of stating trust receipts.-Table 8 summarizes trust fund receipts, and table 9 gives figures by agency and account. Such receipts include cash (and U. S. securities received in lieu of cash) for the trust funds, including contributions to the trust funds from the general fund. The conversion of U. S. Government securities on hand into cash is excluded from receipts, but such sales and redemptions are listed in special analysis K of part IV on a net basis.

Trust authorizations.-Trust fund receipts must be appropriated before they can be spent. These appropriations are summarized in table 8 and listed in table 10.

Most trust funds are appropriated by permanent law, not requiring further action by Congress. Usually the appropriations equal the receipts of the year. In a few cases receipts of trust funds can be spent only in accordance with appropriations enacted by Congress from year to year. Examples are the highway trust fund, funds of the Soldiers' Home, and the municipal revenues of the District of Columbia (which are accounted for as trust

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funds by the Federal Government). In a few other cases trust fund receipts are permanently appropriated for benefit payments, but limitations on administrative expenses payable out of the trust funds are imposed by annual action of the Congress.

Basis of stating trust expenditures.-Table 8 summarizes the trust fund expenditures, and table 10 gives figures by agency and account. These expenditures are stated on a checks-issued basis, less refunds collected. Net investments in United States Government securities are excluded from the figures, and are listed in special analysis. K of part IV.

Trust revolving funds.-The small group of funds which constitute trust revolving funds represent an exception to the basis stated immediately above. The collections of trust revolving funds, instead of being taken into the tables as receipts and authorizations, are deducted from expenditures; thus the expenditures of such funds are stated on a net basis.

DEPOSIT FUND EXPENDITURES

Tables 8 and 10 include total figures on deposit fund expenditures, and table 11 gives a breakdown of such figures and of balances by department or agency. These expenditures are on a net basis; that is, the collections are deducted from checks issued, and the resulting figure is shown as an expenditure. Checks issued include those written to move money into other funds, as well as those written for refunds and the return of money to depositors. When the collections are larger than the checks issued, the amount shown as an expenditure is a negative item.

NET ACCUMULATION IN TRUST AND DEPOSIT FUNDS Table 8 shows the net accumulation in all the trust and deposit funds. This represents the result obtained when the trust and deposit fund expenditures are subtracted from the trust receipts of the year. Since trust and deposit funds, as well as Federal funds, affect the total cash balance of the Treasury and the total public debt, the final figures on table 8 are carried forward into table 4 of part I.

DETAIL OF TRUST FUND ESTIMATES

The detailed material following table 10 covers the trust funds which do not require annual action by Congress (those requiring annual authorizations or limitations are in part II). Consolidated schedules are used for the smaller trust funds of each bureau or independent agency. The material here follows the general format of the similar material in part II. However, no appropriation language appears here, and the narrative statement of "Program and performance" usually consists only of an explanation of the sources of money for the fund, the purposes for which it is authorized to be spent, and the legal citations.