A-19927, OCTOBER 6, 1927, 7 COMP. GEN. 271

A-19927: Oct 6, 1927

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" IN WHICH WILL BE DEPOSITED FUNDS AND PROCEEDS OF SALE OF THE PERSONAL EFFECTS OF DECEASED CIVILIAN EMPLOYEES OF THE WAR DEPARTMENT. IN CASES IN WHICH NO CLAIM THEREFOR IS FILED WITHIN A REASONABLE TIME AFTER THE EMPLOYEE'S DEATH. WILL BE SUBSTITUTED FOR THE INDIVIDUAL TRUST-FUND ACCOUNTS NOW CARRIED ON THE BOOKS OF THE TREASURY DEPARTMENT AND OF THE GENERAL ACCOUNTING OFFICE. WILL BE KEPT TO REFLECT AT ALL TIMES THE AMOUNT DUE EACH ESTATE UNDER THE GENERAL TRUST FUND. 1927: I HAVE YOUR LETTER OF SEPTEMBER 14. WERE COVERED INTO THE TREASURY DURING THE THIRD QUARTER 1927. WAS ESTABLISHED ON THE BOOKS OF THIS DEPARTMENT BY APPROPRIATION WARRANT NO. 91. HAVE BEEN COVERED INTO THE TREASURY AND ESTABLISHED ON THE BOOKS OF THIS DEPARTMENT AS TRUST-FUND APPROPRIATIONS SO THAT THERE ARE AT PRESENT BEING CARRIED ON THE WAR LEDGERS OF THIS DEPARTMENT AND OF THE GENERAL ACCOUNTING OFFICE THE FOLLOWING TRUST FUND APPROPRIATION ACCOUNTS COVERING PROCEEDS FROM THE ESTATES OF CIVILIAN EMPLOYEES OF THE WAR DEPARTMENT: CHART APPROPRIATION TITLE AMOUNT APPRN.WT.

A-19927, OCTOBER 6, 1927, 7 COMP. GEN. 271

TRUST-FUND APPROPRIATIONS - PERSONAL EFFECTS OF DECEASED CIVILIAN EMPLOYEES A GENERAL TRUST-FUND APPROPRIATION TO BE DESIGNATED "EFFECTS OF DECEASED CIVILIAN EMPLOYEES, WAR DEPARTMENT," IN WHICH WILL BE DEPOSITED FUNDS AND PROCEEDS OF SALE OF THE PERSONAL EFFECTS OF DECEASED CIVILIAN EMPLOYEES OF THE WAR DEPARTMENT, IN CASES IN WHICH NO CLAIM THEREFOR IS FILED WITHIN A REASONABLE TIME AFTER THE EMPLOYEE'S DEATH, WILL BE SUBSTITUTED FOR THE INDIVIDUAL TRUST-FUND ACCOUNTS NOW CARRIED ON THE BOOKS OF THE TREASURY DEPARTMENT AND OF THE GENERAL ACCOUNTING OFFICE. A SUPPLEMENTAL INDIVIDUAL ACCOUNT, HOWEVER, WILL BE KEPT TO REFLECT AT ALL TIMES THE AMOUNT DUE EACH ESTATE UNDER THE GENERAL TRUST FUND.

COMPTROLLER GENERAL MCCARL TO THE SECRETARY OF THE TREASURY, OCTOBER 6, 1927:

I HAVE YOUR LETTER OF SEPTEMBER 14, 1927, AS FOLLOWS:

IN ACCORDANCE WITH YOUR DECISION A-15123, DATED AUGUST 5, 1926, ADDRESSED TO THE SECRETARY OF WAR, WITH REGARD TO THE DISPOSITION OF THE PERSONAL EFFECTS OF STANFORD JOSEPH SARAFIN, A DECK HAND ON THE UNITED STATES DREDGE MILLER, THE PROCEEDS FROM HIS PERSONAL EFFECTS, $55.26, TOGETHER WITH A BALANCE OF $9.58 DUE HIM FOR SERVICES RENDERED, WERE COVERED INTO THE TREASURY DURING THE THIRD QUARTER 1927, AND THE AMOUNT SO COVERED, $64.84, WAS ESTABLISHED ON THE BOOKS OF THIS DEPARTMENT BY APPROPRIATION WARRANT NO. 91, DATED MARCH 31, 1927, AS A TRUST FUND UNDER THE TITLE ,EFFECTS OF STANFORD JOSEPHSARAFIN.'

PRIOR TO THAT DATE AN AMOUNT COVERING A SIMILAR CASE IN THE NAME OF ALPHONSE STREBLER, AND MORE RECENTLY ANOTHER AMOUNT COVERING THE CASE OF FRANK WILLIAMS, HAVE BEEN COVERED INTO THE TREASURY AND ESTABLISHED ON THE BOOKS OF THIS DEPARTMENT AS TRUST-FUND APPROPRIATIONS SO THAT THERE ARE AT PRESENT BEING CARRIED ON THE WAR LEDGERS OF THIS DEPARTMENT AND OF THE GENERAL ACCOUNTING OFFICE THE FOLLOWING TRUST FUND APPROPRIATION ACCOUNTS COVERING PROCEEDS FROM THE ESTATES OF CIVILIAN EMPLOYEES OF THE WAR DEPARTMENT:

CHART

APPROPRIATION TITLE AMOUNT APPRN.WT. MISC. COVERING WT. EFFECTS OF ALPHONSE

$50.15 17, SEPT. 30/08 ---- 3379 2D QR. 1908. STREBLER. EFFECTS OF STANFORD 64.84 91, MAR. 31/27 ----- 53 ($55.26) 3RD JOSEPH SARAFIN.

QR. 1927.

DO.

90 ($9.58) EFFECTS OF FRANK 227.50 114, JUNE 30/27 ---- 114 4TH QR. 1927. WILLIAMS.

NO DOUBT THERE WILL BE OTHER CASES OF SIMILAR CHARACTER FROM TIME TO TIME AND IN ORDER TO OBVIATE THE CARRYING IN THE APPROPRIATION ACCOUNTS OF SO MANY SMALL INACTIVE BALANCES UNDER SEPARATE APPROPRIATION TITLES, YOUR VIEWS ARE REQUESTED AS TO WHETHER THIS DEPARTMENT IS AUTHORIZED TO CONSOLIDATE ALL SUCH TRUST-FUND ACCOUNTS COVERING THE EFFECTS OF CIVILIAN EMPLOYEES OF THE WAR DEPARTMENT (THOSE CITED ABOVE AND ANY FUTURE SIMILAR CASES) IN ONE APPROPRIATION ACCOUNT TO BE DESIGNATED "EFFECTS OF CIVILIAN EMPLOYEES, WAR DEPARTMENT (TRUST FUND); " A SUPPLEMENTAL ACCOUNT TO BE MAINTAINED, SOMEWHAT SIMILAR TO THE PROCEDURE THAT NOW OBTAINS IN CONNECTION WITH THE DEPARTMENT OF STATE TRUST FUND "ESTATES OF DECEDENTS.' THIS METHOD WOULD RENDER IT POSSIBLE TO IDENTIFY ANY PARTICULAR CASE THAT MAY BE FORWARDED TO AND SETTLED BY THE GENERAL ACCOUNTING OFFICE. IT IS THE DESIRE OF THIS DEPARTMENT TO REDUCE THE NUMBER OF INACTIVE APPROPRIATION ACCOUNTS WHEREVER PRACTICABLE.

THERE APPEARS TO BE NO LEGAL OBJECTION TO THE PLAN SUGGESTED BY YOU OF CONSOLIDATING THE TRUST-FUND ACCOUNTS IN QUESTION UNDER ONE GENERAL APPROPRIATION TITLE AS DESIGNATED IN YOUR LETTER AND IT WOULD APPEAR TO BE ADVISABLE FROM AN ACCOUNTING STANDPOINT AS IT WILL REDUCE THE NUMBER OF INACTIVE BALANCES UNDER SEPARATE APPROPRIATION TITLES. IT WOULD APPEAR PROPER FOR THE TITLE OF THE FUND TO BE "EFFECTS OF DECEASED CIVILIAN EMPLOYEES," INSTEAD "EFFECTS OF CIVILIAN EMPLOYEES" AS MENTIONED IN YOUR LETTER.

ACCORDINGLY, THE PROPOSED PROCEDURE IS AUTHORIZED WITH THE UNDERSTANDING THAT THE SUPPLEMENTAL INDIVIDUAL ACCOUNT WILL REFLECT AT ALL TIMES THE AMOUNT DUE EACH ESTATE UNDER THE GENERAL TRUST FUND.