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Rock Creek Park, the Zoological Park, the Rock Creek and Potomac Parkway, Potomac Park, the Mall Park System and public buildings adjacent thereto, or abutting upon any street bordering any of said grounds or parks, the plans therefor, so far as they relate to height and appearance, color, and texture of the materials of exterior construction, shall be submitted by the Commissioners of the District of Columbia to the Commission of Fine Arts; and the said commission shall report promptly to said commissioners its recommendations, including such changes, if any, as in its judgment are necessary to prevent reasonably avoidable impairment of the public values belonging to such public building or park; and said commissioners shall take such action as shall, in their judgment, effect reasonable compliance with such recommendation: Provided, That if the said Commission of Fine Arts fails to report its approval or disapproval of such plans within thirty days, its approval thereof shall be assumed and a permit may be issued. Sec. 1, act of May 16, 1930 (46 Stat. 366); U. S. C. 40: 121.

The above provision is added as a new paragraph of this section.

Public resolution of June 26, 1934 (48 Stat. 1243), establishes the Thomas Jefferson Memorial Commission, to consider and formulate plans for designing and constructing a permanent memorial in the City of Washington.

1655. Same; transfer of jurisdiction, changes in records.

See note to 1635, ante.

1656. Same; transfer of jurisdiction of property yard. See note to 1635, ante.

1657. Same; transfer of jurisdiction over Mall parkway. See note to 1635, ante.

1657a. Same; transfer of jurisdiction.-That Federal and District authorities administering properties within the District of Columbia owned by the United States or by the said District are hereby authorized to transfer jurisdiction over parts or all of such properties among or between themselves for purposes of administration and maintenance under such conditions as may be mutually agreed upon: Provided, That prior to the consummation of any transfer hereunder such proposed transfer shall be recommended by the National Capital Park and Planning Commission: Provided further, That all such transfers and agreements shall be reported to Congress by the authorities concerned. Sec. 1, act of May 20, 1932 (47 Stat. 161); U. S. C. 40: 122.

Nothing in this Act shall be construed to repeal the provisions of any existing law or laws authorizing the transfer of jurisdiction of certain lands between and among Federal and District authorities, but all such laws shall remain in full force and effect. Sec. 2, act of May 20, 1932 (47 Stat. 162); U. S. C. 40: 123. 1658. Same; use for widening adjacent streets.

See note to 1635, ante.

1660. Roads and streets; jurisdiction over B Street, Washington, D. C. See note to 1635, ante.

109831-37-22

CHAPTER 31

PUBLIC MONEY AND FINANCE

Bureau of the Budget: establishment and Appropriations-Continued. duties, 1663.

General Accounting Office: powers and du-
ties, 1665.

Comptroller General of the United States:
Duties, 1669.

Investigations and reports, 1670.

Accounting: funds for pay of the Army, 1675.

Accounts: settlement, 1683a.

Advances of public money :

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Availability-Continued.

Appropriations for Corps of Engineers:

Availability for operation of boats restricted, 1715a. Appropriations for field service; not available for personal services in the War Department, 1716.

Appropriations for mileage ; expenditure for inspection and investigations restricted, 1717. Appropriations for nonmilitary activities of the War Department; available for travel expense, 1717a.

Appropriations for subsistence; not available for purchase of butter substitutes, 1721a. Appropriations for barracks and quarters, Quartermaster Corps; rent of stables, 1722a. Appropriations for river and harbor works:

Available for pay, allowances and travel expense of offi. cers, 1724.

Available for purchase of per

sonal equipment, 1725a. To be expended only when authorized by law, 1727a. Discretion of Secretary of War and Chief of Engineers,

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Disbursement of funds of the War Depart- Recovery from accountable officer by suit, ment, 1762.

1810.

Disbursing officers: inspections of disburse- Recreation fund, 1826a.

ments and accounts, 1763.

Trust funds, 1826b.

1663. Bureau of the Budget; establishment and duties.

The functions of making, waiving, and modifying apportionments of appropriations were transferred to the Director of the Bureau of the Budget by Executive Order No. 6166 of June 10, 1933.

1665. General Accounting Office; powers and duties.

By Executive Order No. 6549, January 3, 1934, all governmental agencies, including corporations, created after March 3, 1933, are required to render accounts of all receipts and expenditures to the General Accounting Office.

Authority of

NOTES OF DECISIONS

Comptroller.-The Comptroller General has jurisdiction, under the Act of May 26, 1926 (44 Stat. 654), to determine whether the pay of a naval officer, withheld on account of allowances for dependents, should be refunded. McCarl v. Walters (App. D. C. 1930), 38 F. (2d) 942; McCarl v. Rogers (App. D. C. 1931), 48 F. (2d) 1023.

Statute empowers General Accounting Office to make all settlements and to render decisions on any question involving payment to be made by disbursing officer or head of any executive department of United States. U. S. to Use of Steacy-Schmidt Mfg. Co., Inc. v. Globe Indemnity Co. (C. C. A. 1933), 66 F. (2d) 302. Reversed (1934), 291 U. S. 476.

A construction of the Heard Act as not fixing the time of "final settlement" by the final settlement in the department having charge of the contract but as subjecting it to change by subsequent action of the Comptroller General, would be out of harmony with administrative practice, inconvenient of

operation, and inconsistent with the obvious purpose of the statute to protect the interests of laborers and materialmen. Globe Indemnity Co. v. U. S. (1934), 291 U. S. 476, reversing (C. C. A. 1933), 66 F. (2d) 302.

Previous action of heads of departments.— The purpose of the second paragraph of this section was to create an auditing authority wholly independent of the governmental departments. Accordingly an examination and approval by departmental heads of an account for construction work is not necessarily a final settlement, the decision of the Comptroller General constituting such a settlement. Lambert Lumber Co. v. Jones Engineering & Construction Co. (C. C. A. 1931), 47 F. (2d) 74, certiorari denied (1931), 283 U. S. 842, reviewing at length the legislative history antecedent to the enactment of this chapter.

Duty of Comptroller.-It is duty of Comptroller General's office to question seemingly irregular or unlawful items paid out by disbursing officers. U. S. v. Heller (D. C. 1932), 1 F. Supp. 1.

1669. Comptroller General of the United States; duties. NOTES OF DECISIONS

In general. Under this section and section 311 (f), act of June 10, 1921 (42 Stat. 25), the Comptroller is authorized to prescribe by general regulations the forms to be used in "Administrative appropriation and fund accounting in the several Departments 1670. Same; investigations and reports.

and establishments" but no authority is granted by these provisions to limit by regu lation or by the adoption of standard forms the authority vested in other officers of the Government to make lawful contracts in its behalf. (1930) 36 Op. Atty. Gen. 289.

The Comptroller General of the United States shall cause a survey to be made of all inactive and permanent appropriations and/or funds on the books of the Government and also funds in the official custody of cfficers and employees of the United States, in which the Government is financially concerned, for which no accounting is rendered to the General Accounting Office; and he shall submit to the Congress annually, in a special report, his recommendations for such changes in existing law relating thereto as, in his judgment, may be in the public interest. Sec. 24, act of June 26, 1934 (48 Stat. 1236); U. S. C. 31: 725w.

The above provision is added as a new paragraph of this section.

1672. Same; advance decisions.

Provision is made in the act of July 3, 1930 (46 Stat. 864), making appropriations for deficiencies, for the publication of an Index to the Published Decisions of the Accounting Officers, 1894-1929.

The citation in the middle of the first paragraph of Notes of Decisions "(1922), 23 Op. Atty. Gen. 265" should read "(1922) 33 Op. Atty. Gen. 265."

* * *

1675. Accounting; funds for pay of the Army. and the money herein appropriated for "Pay, and so forth, of the Army" shall be accounted for as one fund except that no amount in this paragraph specifically limited may be increased; * * Title I, act of Apr. 26, 1934 (48 Stat. 619), making appropriations for the War Department.

This section, based on act of February 28, 1929 (45 Stat. 1353), making appropriations for the War Department, was superseded by the above for the fiscal year 1935. For fiscal years 1936 and thereafter, the provision reverts to its original form.

1679. Accounts, administrative examination; War Department.

"U. S. C. 10: 177" should be added to the citation to this section, based on the act of March 2, 1905 (33 Stat. 832) (J. A. G. 010.3, October 20, 1930, page 37).

1683a. Accounts; settlement. 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 may 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; Sec. 8, act of July 31, 1894 (28 Stat. 207); U. S. C. 31: 74.

*

This provision was omitted from the original Code and the Military Laws, 1929 (J. A. G. 010.3, October 20, 1930, page 114).

The duties of the Auditors and of the Comptroller of the Treasury are now performed by the General Accounting Office and the Comptroller General, respectively. See 1665, ante.

NOTES OF DECISIONS

Opinions by Attorney General.-Question the Comptroller General for an advance relating to the authority of the Navy De- opinion rather than to the Attorney Genpartment to make payment of traveling eral for a legal interpretation of the statexpenses incurred by officers' dependents ute. (1922) 33 Op. Atty. Gen. 265. should under this section be submitted to

*

* *

Provided,

1685a. Advances of public money; in foreign countries.That section 3648, Revised Statutes (U. S. C., title 31, sec. 529), shall not apply to payments made from appropriations contained in this Act in compliance with the laws of foreign countries or their ministerial regulations under which the military attachés are required to operate. Title I, act of July 14, 1932 (47 Stat. 666), making appropriations for the War Department.

This provision has been repeated in subsequent appropriation acts.

1686. Advance payment of subscriptions for periodicals; general provision.— That subscription charges for newspapers, magazines, and other periodicals for official use of any office under the Government of the United States or the municipal government of the District of Columbia may be paid in advance from appropriations available therefor, notwithstanding the provisions of section 3648 of the Revised Statutes (United States Code, title 31, section 529). Act of June 12, 1930 (46 Stat. 580); U. S. C. 5: 118b.

The above provision is added as a new paragraph of this section.

1687. Same; Adjutant General's Department.

This section, based on act of February 28, 1929 (45 Stat. 1352), making appropriations for the support of the War Department, is not repeated in the corresponding act for the fiscal year 1932.

1688. Same; Air Corps.

This section, based on act of February 28, 1929 (45 Stat. 1362), making appropriations for the War Department, is not repeated in the corresponding act for the fiscal year 1932. 1689. Same; Chemical Warfare Service.

This section, based on act of February 28, 1929 (45 Stat. 1365), making appropriations for the War Department, is not repeated in the corresponding act for the fiscal year 1932, 1690. Same; Coast Artillery Corps.

This section, based on act of February 28, 1929 (45 Stat. 1367), making appropriations for the War Department, is not repeated in the corresponding act for the fiscal year 1932. 1691. Same; Engineer School.

This section, based on act of February 28, 1929 (45 Stat. 1364), making appropriations for the War Department (U. S. C. 31: 530), is not repeated in the corresponding act for the fiscal year 1932.

1692. Same; Military Intelligence Division.

This section, based on the act of February 28, 1929 (45 Stat. 1351), making appropriations for the support of the War Department, is superseded by 1685a, ante.

1693. Same; Ordnance Department.

This section, based on act of February 28, 1929 (45 Stat. 1365), making appropriations for the War Department, is not repeated in the corresponding act for the fiscal year 1932.

1694. Same; post exchanges, schools, service clubs, etc.

This section, based on act of February 28, 1929 (45 Stat. 1352), making appropriations for the War Department, is not repeated in the corresponding act for the fiscal year 1932.

1699. Appropriations; apportionment by monthly or other allotments.

The functions of making, waiving, and modifying apportionments of appropriations are transferred to the Director of the Bureau of the Budget by Executive Order No. 6166 of June 10, 1933, issued under authority of 888c, ante.

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