to which he is accountable, any sum of money remaining in his hands, it shall be the duty of the proper auditor, as the case may be, who shall be charged with the revision of the accounts of such officer, to cause to be stated and certified the account of such delinquent officer to the Solicitor of the Treasury, who is hereby authorized and required immediately to proceed against such delinquent officer, in the manner directed in the six preceding sections.-Sec. 3633, R. S., as amended by sec. 4, act of July 31, 1894 (28 Stat., 206).

ACCOUNTS-EXAMINATION AND INSPECTION OF.

1037. Inspection of disbursements made by officers of the Army.-It shall be the duty of the Secretary of War to cause frequent inquiries to be made as to the necessity, economy, and propriety of all disbursements made by disbursing officers of the Army, and as to their strict conformity to the law appropriating the money; also to ascertain whether the disbursing officers of the Army comply with the law in keeping their accounts and making their deposits; such inquiries to be made by officers of the inspection department of the Army, or others detailed for that purpose: Provided, That no officer so detailed shall be in any way connected with the department or corps making the disbursement.-Act of Apr. 20, 1874 (18 Stat., 33).

1038. Accounts of officers in the District of Columbia to be subject to inspection and examination.—All books, papers, and other matters relating to the accounts of officers of the Government in the District of Columbia shall at all times be subject to inspection and examination of the Comptroller of the Treasury and the Auditor of the Treasury authorized to settle such accounts, or by the duly authorized agents of either of said officials.-Sec. 5, act of Mar. 15, 1898 (30 Stat., 316).

1039. Rules and regulations for proper administrative examination, etc.— It shall also be the duty of the heads of the several executive departments, and of the proper officers of other Government establishments not within the jurisdiction of any executive department to make appropriate rules and regulations to secure a proper administrative examination of all accounts sent to them, as required by section twelve of this act, before the transmission to the auditors, and for the execution of other requirements of this act in so far as the same relate to the several departments or establishments.-Sec. 22, act of July 31, 1894 (28 Stat., 211).

1040. Examination, etc., of by Auditor for the War Department.-The Auditor for the War Department shall receive and examine all accounts of salaries and incidental expenses of the office of the Secretary of War and all bureaus and offices under his direction, all accounts relating to the military establishment, armories, and arsenals, national cemeteries, fortifications, public buildings and grounds under the Chief of Engineers, rivers and harbors, the Military Academy, and to all other business within the jurisdiction of the Department of War, and certify the balances arising thereon to the Division of Bookkeeping and Warrants, and send forthwith a copy of each certificate to the Secretary of War.-Sec. 7, act of July 31, 1894 (28 Stat., 206).

1041. Administrative examination of accounts by heads of bureaus.-Hereafter the administrative examination of all public accounts, preliminary to their audit by the accounting officers of the Treasury, shall be made as contemplated by the so-called Dockery Act, approved July thirty-first, eighteen

hundred and ninety-four, and all vouchers and pay rolls shall be prepared and examined by and through the administrative heads of divisions and bureaus in the executive departments and not by the disbursing clerks of said departments, except those vouchers heretofore prepared outside of Washington may continue to be so prepared and the disbursing officers shall make only such examination of vouchers as may be necessary to ascertain whether they represent legal claims against the United States.—Act of Aug. 23, 1912 (37 Stat., 375).

1042. Where administrative examination has not been had.-In the case of claims presented to an auditor which have not had an administrative examination, the auditor shall cause them to be examined by two of his subordinates independently of each other.-Sec. 14, act of July 31, 1894 (28 Stat., 210).

ACCOUNTS-KEEPING AND RENDITION OF.

1043. Forms for to be prescribed by Comptroller of Treasury.-The Comptroller of the Treasury shall, under the direction of the Secretary of the Treasury, prescribe the forms of keeping and rendering all public accounts, except those relating to the postal revenues and expenditures therefrom.-Sec. 5, act of July 31, 1894 (28 Stat., 206).

1044. Transmission of monthly, etc., accounts; auditor may disapprove requisitions for advances on delinquency.-All monthly accounts shall be mailed or otherwise sent to the proper officer at Washington within ten days after the end of the month to which they relate, and quarterly and other accounts within twenty days after the period to which they relate, and shall be transmitted to and received by the auditors within twenty days of their actual receipt at the proper office in Washington in the case of monthly and sixty days in the case of quarterly and other accounts. Should there be any delinquency in this regard at the time of the receipt by the auditor of a requisition for an advance of money, he shall disapprove the requisition, which he may also do for other reasons arising out of the condition of the cfficer's accounts for whom the advance is requested; but the Secretary of the Treasury may overrule the auditor's decision as to the sufficiency of these latter reasons.-Sec. 12, ibid., p. 209.

1045. Time for examination of monthly, extended from twenty to sixty days. The time for examination of monthly accounts, covering expenditures from appropriations for the Army, by the bureaus and offices of the War Department, after the date of actual receipt and before transmitting the same to the Auditor for the War Department, as limited by section twelve, act approved July thirty-first, eighteen hundred and ninety-four, is hereby extended from twenty to sixty days.—Act of Mar. 2, 1901 (31 Stat., 910).

1046. Rules, etc., for mailing, to be prescribed by Secretary of Treasury.— The Secretary of the Treasury shall prescribe suitable rules and regulations, and make orders in particular cases, relaxing the requirement of mailing or otherwise sending accounts, as aforesaid, within ten or twenty days, or waiving delinquency, in such cases only in which there is, or is likely to be, a manifest physical difficulty in complying with the same, it being the purpose of this provision to require the prompt rendition of accounts without regard to the mere convenience of the officers, and to forbid the advance of money to those delinquent in rendering them.-Sec. 12, act of July 31, 1894 (28 Stat., 209).

1047. Rendition of accounts of disbursing officers; how often.-Every officer or agent of the United States who receives public money which he is not authorized to retain as salary, pay, or emolument, shall render his accounts monthly. Such accounts, with the vouchers necessary to the correct and prompt settlement thereof, shall be sent by mail, or otherwise, to the bureau to which they pertain, within ten days after the expiration of each successive month, and, after examination there, shall be passed to the proper accounting officer of the Treasury. In case of the nonreceipt at the Treasury, or proper Bureau, of any accounts within a reasonable and proper time thereafter, the officer whose accounts are in default shall be required to furnish satisfactory evidence of having complied with the provisions of this section. Nothing herein contained shall, however, be construed to restrain the heads of any of the Departments from requiring such other returns or reports from the officer or agent, subject to the control of such heads of Departments, as the public interests may require.-Sec. 3622, R. S., as amended by act of Feb. 27, 1877 (19 Stat., 249). and act of July 31, 1894 (28 Stat., 209).

NOTE. Time for rendition of monthly accounts modified by following paragraph.

1048. Rendition of accounts of disbursing officers; how often.―Hereafter all disbursing officers of the United States shall render their accounts quarterly; and the Secretary of the Senate shall render his accounts as heretofore; but the Secretary of the Treasury may direct any or all such accounts to be rendered more frequently when in his judgment the public interests may require.— Sec. 4, act of Aug. 30 1890 (26 Stat., 413).

NOTE. Upon the recommendation of the Secretary of War, the Secretary of the Treas ury directed that disbursing officers of the Quartermaster, Subsistence, and Pay Departments render their accounts monthly. (G. O. 114, A. G. O., Oct. 4, 1890.)

On May 11, 1892, the above action of the Secretary of the Treasury was modified so as to permit officers of the Army attached to United States legations to render their accounts quarterly instead of monthly. (Q. M. G. O. Card No. 32000, May 12, 1892. 2 Dig., 2, Comp., sec. 586.)

The Secretary of the Treasury, by Treasury Circular No. 79, dated May 25, 1892, has directed in effect that from and after July 1, 1892, the disbursing officers of the Government shall, unless otherwise directed, render their accounts monthly instead of quarterly. (4 Dig., 2 Comp., sec. 12.)

1049. Receiving officers to render distinct accounts of application of.-All officers, agents, or other persons receiving public moneys shall render distinct accounts of the application thereof, according to the appropriation under which the same may have been advanced to them.-Sec. 3623, R. S.

1050. Entry of each sum received, etc., to be kept.-All persons charged by law with the safekeeping, transfer, and disbursement of the public moneys, other than those connected with the Post Office Department, are required to keep an accurate entry of each sum received and of each payment or transfer.— Sec. 3643, R. S.

1051. Account of disbursements to be made by distinct items.-Hereafter all officers, agents, or other persons receiving public moneys appropriated by this or any subsequent Army appropriation act shall account for the disbursement thereof according to the several and distinct items of appropriation expressed in such act.-Act of July 5, 1884 (23 Stat., 113).

ACCOUNTS CONTRACTED ABROAD.

1052. To be audited abroad; authority conferred on Secretary of Treasury.— That the Secretary of the Treasury is authorized during the war, whenever it shall appear that the public interests require that any of the accounts of the Military Establishment be audited at any place other than the seat of Government, to direct the Comptroller of the Treasury and the Auditor for the War Department to exercise, either in person or through assistants, the powers and perform the duties of their offices at any place or places away from the seat of Government in the manner that is or may be required by law at the seat of Government and in accordance with the provisions of this section.-Sec. 12, Act of Sept. 24, 1917 (40 Stat., 293).

1053. Powers conferred on the comptroller, auditor, and their assistants.— That when the Secretary of the Treasury shall exercise the authority herein referred to, the powers and duties of the said comptroller and auditor, under and pursuant to the provisions of the act of July thirty-first, eighteen hundred and ninety-four, and all other laws conferring jurisdiction upon those officers, shall be exercised and performed in the same manner as nearly as practicable and with the same effect away from the seat of Government as they are now exercised and performed and have effect at the seat of Government, and decisions authorized by law to be rendered by the comptroller at the request of disbursing officers may be rendered with the same effect by such assistants as may be authorized by him to perform that duty.—Ibid.

1054. Balances to be certified by auditor, to be final and conclusive; exception. That when pursuant to this section the said comptroller and auditor shall perform their duties at a place in a foreign country, the balances arising upon the settlement of accounts and claims of the Military Establishment shall be certified by the auditor to the Division of Bookkeeping and Warrants of the Treasury Department as now provided for the certification of balances by said auditor in Washington, and the balances so found due shall be final and conclusive upon all branches of the Government, except that any person whose account has been settled or the commanding officer of the Army abroad, or the comptroller may obtain a revision of such settlement by the comptroller upon application therefor within three months, the decision to be likewise final and conclusive and the differences arising upon such revision to be certified to and stated by the auditor as now provided by law.-Ibid.

1055. Certificates of balances in lieu of warrants permissible.-Certificates of balances may be transmitted to and paid by the proper disbursing officer abroad instead of by warrant.-Ibid.

1056. Revision of settlements at close of war.-That any person whose account has been settled, or the Secretary of War, may obtain a reopening and review of any settlement made pursuant to this section upon application to the Comptroller of the Treasury in Washington within one year after the close of the war, and the action of the comptroller thereon shall be final and conclusive in the same manner as herein provided in the case of a balance found due by the auditor.-Ibid.

1057. All papers and vouchers to be preserved; time for transmission of.— That the comptroller and auditor shall preserve the accounts and the vouchers and papers connected therewith, and the files of their offices in the foreign country and transmit them to Washington within six months after the close

of the war and at such earlier time as may be directed by the Secretary of the Treasury as to any or all accounts, vouchers, papers, and files.-Ibid.

1058. Assistant auditor and comptroller to be appointed. That the Secretary of the Treasury is authorized to appoint an assistant comptroller and an assistant auditor and to fix their compensation, and to designate from among the persons to be employed hereunder one or more to act in the absence or disability of such assistant comptroller and assistant auditor. He shall also prescribe the number and maximum compensation to be paid to agents, accountants, clerks, translators, interpreters, and other persons who may be employed in the work under this section by the comptroller and auditor. The assistant comptroller and assistant auditor shall have full power to perform in a foreign country all the duties with reference to the settlement there of the accounts of the Military Establishment that the comptroller and auditor now have at the seat of Government and in foreign countries under the provisions of this section, and shall perform such duties in accordance with the instructions received from and rules and regulations made by the comptroller and auditor. Such persons as are residing in a foreign country when first employed hereunder shall not be required to take an oath of office or be required to be employed pursuant to the laws, rules, and regulations relating to the classified civil service, nor shall they be reimbursed for subsistence expenses at their post of duty or for expenses in traveling. to or from the United States.-Ibid., p. 294.

1059. Examination and rendition of accounts; administrative examination by War Department waived.--That it shall be the duty of all contracting, purchasing, and disbursing officers to allow any representative of the comptroller or auditor to examine all books, records, and papers in any way connected with the receipt, disbursement, or disposal of public money, and to render such accounts and at such times as may be required by the comptroller. No administrative examination by the War Department shall be required of accounts rendered and settled abroad, and the time within which these accounts shall be rendered by disbursing officers shall be prescribed by the comptroller, who shall have power to waive any delinquency as to time or form in the rendition of these accounts. All contracts connected with accounts to be settled by the auditor abroad shall be filed in his office there.Ibid.

1060. Oaths pertaining to accounts; by whom administered.-That the comptroller and the auditor, and such persons as may be authorized in writing by either of them, may administer oaths to American citizens in respect to any matter within the jurisdiction of either of said officers and certify the official character, when known, of any foreign officer whose jurat or certificate may be necessary on any paper to be filed with them.-Ibid., 295.

1061. Authority for employees to purchase Army stores for cash. That persons engaged in work abroad under the provisions of this section may purchase from Army stores for cash and at cost price for their own use such articles or stores as may be sold to officers and enlisted men.-Ibid.

1062. Authority contained in foregoing to terminate at close of war.-That the authority granted under this section shall terminate six months after the close of the war or at such earlier date as the Secretary of the Treasury may direct, and it shall be the duty of the comptroller and auditor to make such reports as the Secretary of the Treasury may require of the expenditures 49392-18- -13*