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made and work done pursuant to this section, and such reports shall be transmitted to the Congress at such time as he may decide to be compatible with the public interest.—Ibid.

ACCOUNTS REVISION OF.

1063. Certified balances conclusive on executive departments, etc.-The balances which may from time to time be certified by the auditors to the division of bookkeeping and warrants, or to the Postmaster General, upon the settlements of public accounts, shall be final and conclusive upon the executive branch of the Government, except that any person whose accounts have been settled, the head of the executive department or of the board, commission, or establishment not under the jurisdiction of an executive department to which the account pertains, or the Comptroller of the Treasury may, within a year, obtain a revision of the said account by the Comptroller of the Treasury, whose decision upon such revision shall be final and conclusive upon the executive branch of the Government: Provided, That the Secretary of the Treasury may, when in his judgement the interests of the Government require it, suspend payment and direct the reexamination of any account.— Sec. 8, act of July 31, 1894 (28 Stat., 207).

ACCOUNTS-SETTLEMENT OF.

1064. Of particular accounts.-The Comptroller of the Treasury, in any case where, in his opinion, the interests of the Government require it, shall direct any of the aud tors forthwith to audit and settle any particular account which such auditor is authorized to audit and settle.-Sec. 271, R. S., as amended by Sec. 6, act of July 31, 1894 (28 Stat., 206).

1065. Certificate of differences on revision.—Upon a certificate by the Comptroller of the Treasury of any differences ascertained by him upon revision, the auditor who shall have audited the account shall state an account of such differences and certify it to the division of bookkeeping and warrants, except that balances found and accounts stated as aforesaid by the Auditor for the Post Office Department for postal revenues and expenditures therefrom shall be certified to the Postmaster General.-Sec 8, act of July 31, 1894 (28 Stat., 208).

1066. Between the Signal Corps and other bureaus.-Hereafter in the settlement of transactions between appropriations under the Signal Corps, or between the Signal Corps and another office or bureau of the War Department, or of any other executive department of the Government, payment therefor shall be made by the proper disbursing officer of the Signal Corps, or of the office, bureau, or department concerned.-Act of Aug. 29, 1916 (39 Stat., 622).

1067. Between Engineer Department and another office or bureau of the War Department.--Hereafter in the settlement of transactions between appropriations under the Engineer Department, or between the Engineer Department and another office or bureau of the War Department, or of any other executive department of the Government, payment therefor shall be made by the proper disbursing officer of the Corps of Engineers or of the office, bureau, or department concerned.-Act of Apr. 27, 1914 (38 Stat., 369).

1068. Between Medical Department and any other bureau or office of the War Department, etc.-Hereafter in the settlement of accounts between the

appropriations of the Medical Department and those of any other branch of the Army service, or any bureau or office of the War Department, or any other executive department or establishment of the Government, payment thereof may be made by the proper disbursing officer of the Medical Department or of the branch of the Army service, office, bureau, department, or establishment concerned.—Act of Mar. 4, 1915 (39 Stat., 1080).

1069. Suits for recovery of balances due the United States.-Whenever any person accountable for public money neglects or refuses to pay into the Treasury the sum or balance reported to be due to the United States upon the adjustment of his account the Comptroller of the Treasury shall institute suit for the recovery of the same, adding to the sum stated to be due on such account the commissions of the delinquent, which shall be forfeited in every instance where suit is commenced and judgment obtained thereon, and an interest of six per centum per annum from the time of receiving the money until it shall be repaid into the Treasury.-Sec. 3624, R. S.

ADVANCES OF FUNDS.

1070. Restriction governing.—No advance of public money shall be made in any case whatever. And in all cases of contracts for the performance of any service, or the delivery of articles of any description, for the use of the United States, payment shall not exceed the value of the service rendered, or of the articles delivered previously to such payment. It shall, however, be lawful, under the special direction of the President, to make such advances to the disbursing officers of the Government as may be necessary to the faithful and prompt discharge of their respective duties, and to the fulfillment of the public engagements. The President may also direct such advances as he may deem necessary and proper, to persons in the military and naval service employed on distant stations, where the discharge of the pay and emoluments to which they may be entitled can not be regularly effected.-Sec. 3648, R. S.

1071. Authorized for subscriptions to newspapers, magazines, etc.—Hereafter subscriptions to periodicals, which have been certified in writing by the respective heads of the executive departments or other Government establishment to be required for official use, may be paid in advance from appropriations available therefore.-Sec. 5, act of Mar. 4, 1915. (38 Stat., 1049).

1072. Same.-Hereafter subscriptions to newspapers, magazines, periodicals, and other publications, purchased from funds of the Quartermaster Corps, may be paid for in advance.-Act of Apr. 27, 1914 (38 Stat., 362).

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1073. Advances in case of delay in transmitting accounts.—Should there be a delay by the administrative departments beyond the aforesaid twenty or sixty days in transmitting accounts, an order of the President (or, in the event of the absence from the seat of Government or sickness of the President, an order of the Secretary of the Treasury) in the particular case shall be necessary to authorize the advance of money requested.-Sec. 12, Act of July 31, 1894, as amended by act of Mar. 2, 1895 (28 Stat., 807).

1074. Requisitions for, to be sent to auditor for action.-Every requisition for an advance of money, before being acted on by the Secretary of the Treasury, shall be sent to the proper auditor for action thereon as required by section twelve of this act.-Sec. 11, act of July 31, 1894 (28 Stat., 209).

1075. To contractors, during present emergency (War of 1917).—The Secretary of War and the Secretary of the Navy are authorized, during the period of the existing emergency, from appropriations available therefor to advance payments to contractors for supplies for their respective departments in amounts not exceeding thirty per centum of the contract price of such supplies: Provided, That such advances shall be made upon such terms as the Secretary of War and the Secretary of the Navy, respectively, shall prescribe and they shall require adequate security for the protection of the Government for the payments so made.-Sec. 5, act of Oct. 6, 1917 (40 Stat., 383).

CHECKS LOST, ETC.

1076. Duplicates of lost, etc., checks, may be issued. That whenever any original check is lost, stolen, or destroyed disbursing officers and agents of the United States are authorized, within three years from the date of such check, to issue a duplicate check, under such regulations in regard to its issue and payment, and upon the execution of such bond, with sureties, to indemnify the United States, and proof of loss of original checks, as the Secretary of the Treasury shall prescribe.-Sec. 3646, R. S., as amended by act of Feb. 16, 1885; act of Mar. 23, 1906; act of June 19, 1906; act of May 27, 1908; act of Fcb. 23, 1909; and act of Mar. 21, 1916 (39 Stat., 37).

1077. Lost, etc., checks, in case of death of issuing officer.—In case the disbursing officer or agent by whom such lost, destroyed, or stolen original check was issued is dead or no longer in the service of the United States, it shall be the duty of the proper accounting officer, under such regulations as the Secretary of the Treasury may prescribe, to state an account in favor of the owner of such original check for the amount thereof and to charge such amount to the account of such officer or agent.-Sec. 3647, R. S., as amended by act of May 27, 1908 (35 Stat., 415), and act of Feb. 23, 1909 (35 Stat., 644).

CHECKS OUTSTANDING.

1078. Liabilities outstanding three or more years.-At the termination of each fiscal year all amounts of moneys that are represented by certificates, drafts, or checks issued by the Treasurer, or by any disbursing officer of any department of the Government upon the Treasurer or any assistant treasurer or designated depositary of the United States, or upon any national bank designated as a depositary of the United States, and which shall be represented on the books of either of such offices as standing to the credit of any disbursing officer, and which were issued to facilitate the payment of warrants, or for any other purpose in liquidation of a debt due from the United States, and which have for three years or more remained outstanding, unsatisfied, and unpaid, shall be deposited by the Treasurer, to be covered into the Treasury by warrant, and to be carried to the credit of the parties in whose favor such certificates, drafts, or checks were respectively issued, or to the persons who are entitled to receive pay therefor, and into an appropriation account to be denominated "outstanding liabilities."-Sec. 306, R. S.

1079. Vouchers for drafts remaining unpaid.—The certificate of the Secretary of the Treasury stating that the amount of any draft issued by the Treasurer, to facilitate the payment of a warrant directed to him for payment, has remained outstanding and unpaid for three years or more, and has been deposited and covered into the Treasury in the manner prescribed by the preceding section, shall be, when attached to any such warrant, a sufficient voucher in

satisfaction of any such warrant or part of any warrant, the same as if the drafts correctly indorsed and fully satisfied were attached to such warrant or part of warrant. And all such moneys mentioned in this and in the preceding section shall remain as a permanent appropriation for the redemption and payment of all such outstanding and unpaid certificates, drafts, and checks.— Sec. 307, R. S., as amended by sec. 16, act of July 31, 1894 (28 Stat., 210).

1080. Payment upon presentation of outstanding drafts.-The payee or the bona fide holder of any draft or check the amount of which has been deposited and covered into the Treasury pursuant to the preceding sections, shall, on presenting the same to the proper officer of the Treasury, be entitled to have it paid by the settlement of an account and the issuing of a warrant in his favor, according to the practice in other cases of authorized and liquidated claims against the United States.-Sec. 308, R. S.

1081. Reports of outstanding accounts to be rendered.-The Treasurer, each assistant treasurer, and each designated depositary of the United States, and the cashier of each of the national banks designated as such depositaries, shall, at the close of business on every thirtieth day of June, report to the Secretary of the Treasury the condition of every account standing, as in the preceding section specified, on the books of their respective offices, stating the name of each depositor, with his official designation, the total amount remaining on deposit to his credit, and the dates, respectively, of the last credit and the last debit made to each account.-Sec. 310, R. S., as amended by act of July 1, 1916 (39 Stat., 336).

1082. Outstanding and unpaid for three years or more; report to be made by auditor, and accepted in lieu of returns of disbursing officers.-Hereafter at the termination of each fiscal year each auditor of the Treasury shall report to the Secretary of the Treasury all checks issued by any disbursing officer of the Government as shown by his accounts rendered to such auditor, which shall then have been outstanding and unpaid for three years or more, stating fully in such report the name of the payee, for what purpose each check was given, the officer on which drawn, the number of the voucher received therefor, the date, the number, and the amount for which it was drawn, and, when known, the residence of the payee. And such reports shall be in lieu of the returns required of disbursing officers by section three hundred and ten of the Revised Statutes.-Sec. 5, act of July 1, 1916 (39 Stat., 336).

CONTINGENT FUND.

1083. Apportionment of amount to be expended by each office or bureau.-All appropriations made for contingent expenses or other general purposes, except appropriations made in fulfillment of contract obligations expressly authorized by law, or for objects required or authorized by law without reference to the amounts annually appropriated therefor, shall, on or before the beginning of each fiscal year, be so apportioned by monthly or other allotments as to prevent expenditures in one portion of the year which may necessitate deficiency or additional appropriations to complete the service of the fiscal year for which said appropriations are made; and all such apportionments shall be adhered to and shall not be waived or modified except upon the happening of some extraordinary emergency or unusual circumstance which could not be anticipated at the time of making such apportionment, and in case said apportionments are waived or modified as herein provided, the executive department

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or other Government establishment having control of the expenditure, and the reasons therefor shall be fully set forth in each particular case and communicated to Congress in connection with estimates for any additional appropriations required on account thereof. Any person violating the provisions of this section shall be summarily removed from office and may also be punished by a fine of not less than one hundred dollars or by imprisonment for not less than one month.-Sec. 3, act of Feb. 27, 1906 (34 Stat., 49).

1084. Same. In addition to the apportionment required by the so-called antideficiency act, approved February twenty-seventh, nineteen hundred and six (Statutes at Large, volume thirty-four, page forty-nine), the head of each executive department shall, on or before the beginning of each fiscal year, apportion to each office or bureau of his department the maximum amount to be expended therefor during the fiscal year out of the contingent fund or funds appropriated for the entire year for the department, and the amounts so apportioned shall not be increased or diminished during the year for which made except upon the written direction of the head of the department, in which there shall be fully expressed his reasons therefor; and hereafter there shall not be purchased out of any other fund any article for use in any office or bureau of any executive department in Washington, District of Columbia, which could be purchased out of the appropriations made for the regular contingent funds of such department or of its offices or bureaus.-Sec. 6, act of Aug. 23, 1912 (37 Stat., 414).

RESTRICTIONS.

1085. Application of.-No part of the contingent fund appropriated to any department, bureau, or office shall be applied to the purchase of any article except such as the head of the department shall deem necessary and proper to carry on the business of the department, bureau, or office, and shall, by written order, direct to be procured.-Sec. 3683, R. S.

DEPOSIT AND SAFE-KEEPING OF.

1086. Duty of disbursing officers.-It shall be the duty of every disbursing officer having any public money intrusted to him for disbursement to deposit the same with the Treasurer or some one of the assistant treasurers of the United States, and to draw for the same only as it may be required for payments to be made by him in pursuance of law and draw for the same only in favor of the persons to whom payment is made; and all transfers from the Treasurer of the United States to a disbursing officer shall be by draft or warrant on the Treasury or an assistant treasurer of the United States. In places, however, where there is no treasurer or assistant treasurer the Secretary of the Treasury may, when he deems it essential to the public interest, specially authorize in writing the deposit of such public money in any other public depository, or, in writing, authorize the same to be kept in any other manner, and under such rules and regulations as he may deem most safe and effectual to facilitate the payments to public creditors.—Sec. 3620, R. S., as amended by act of Feb. 27, 1877 (19 Stat., 249).

1087. To be deposited thirty days after receipt; duplicate receipts to be issued, etc.-Every person who shall have moneys of the United States in his hands or possession and disbursing officers having moneys in their possession not required for current expenditure shall pay the same to the Treasurer, an assistant treasurer, or some public depositary of the United States without delay, and in all cases within thirty days of their receipt. And the Treasurer, the assistant

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