A-22316, APRIL 6, 1928, 7 COMP. GEN. 634

A-22316: Apr 6, 1928

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THERE IS AUTHORIZED TO BE ESTABLISHED A SPECIAL FUND ACCOUNT UNDER THE TITLE "EXPENSES OF ADMINISTRATION OF SETTLEMENT OF WAR CLAIMS ACT OF 1928" TO WHICH MAY BE CREDITED FROM TIME TO TIME SUCH AMOUNTS AS MAY BE NEEDED TO TAKE CARE OF SAID EXPENSES AND FROM WHICH FUNDS MAY BE REQUISITIONED AND PAID AS IS USUAL IN THE CASE OF REGULARLY APPROPRIATED PUBLIC FUNDS SO THAT A COMPLETE ACCOUNTING MAY BE HAD FOR SUCH FUNDS AS CONTEMPLATED BY THE ACT. 1928: I HAVE YOUR LETTER OF MARCH 29. " THE SECRETARY OF THE TREASURY IS AUTHORIZED AND DIRECTED TO PAY OUT OF THE GERMAN SPECIAL DEPOSIT ACCOUNT CREATED BY SAID ACT CERTAIN EXPENSES OF ADMINISTRATION AS AUTHORIZED BY SUBSECTIONS (C) AND (M) OF SECTION 3.

A-22316, APRIL 6, 1928, 7 COMP. GEN. 634

ACCOUNTS - SPECIAL FUND AND SPECIAL DEPOSIT ACCOUNTS - SETTLEMENT OF WAR CLAIMS ACT OF 1928 UNDER THE ACT OF MARCH 10, 1928, 45 STAT. 267, PROVIDING THAT THE DECISIONS OF THE SECRETARY OF THE TREASURY IN RESPECT TO FUNDS TO BE PAID INTO THE GERMAN, THE AUSTRIAN, OR THE HUNGARIAN SPECIAL DEPOSIT ACCOUNTS AND PAYMENTS THEREFROM SHOULD BE FINAL AND CONCLUSIVE EXCEPT AS TO PAYMENTS MADE UNDER THE VARIOUS SECTIONS AND SUBSECTIONS OF THE ACT RELATING TO EXPENSES OF ADMINISTRATION, THERE IS AUTHORIZED TO BE ESTABLISHED A SPECIAL FUND ACCOUNT UNDER THE TITLE "EXPENSES OF ADMINISTRATION OF SETTLEMENT OF WAR CLAIMS ACT OF 1928" TO WHICH MAY BE CREDITED FROM TIME TO TIME SUCH AMOUNTS AS MAY BE NEEDED TO TAKE CARE OF SAID EXPENSES AND FROM WHICH FUNDS MAY BE REQUISITIONED AND PAID AS IS USUAL IN THE CASE OF REGULARLY APPROPRIATED PUBLIC FUNDS SO THAT A COMPLETE ACCOUNTING MAY BE HAD FOR SUCH FUNDS AS CONTEMPLATED BY THE ACT.

COMPTROLLER GENERAL MCCARL TO THE SECRETARY OF THE TREASURY, APRIL 6, 1928:

I HAVE YOUR LETTER OF MARCH 29, 1928, AS FOLLOWS:

UNDER SECTION 4 OF THE "SETTLEMENT OF WAR CLAIMS ACT OF 1928," THE SECRETARY OF THE TREASURY IS AUTHORIZED AND DIRECTED TO PAY OUT OF THE GERMAN SPECIAL DEPOSIT ACCOUNT CREATED BY SAID ACT CERTAIN EXPENSES OF ADMINISTRATION AS AUTHORIZED BY SUBSECTIONS (C) AND (M) OF SECTION 3, AND SUBSECTION (E) OF SECTION 4.

AS SUCH EXPENSES OF ADMINISTRATION ARE SUBJECT TO THE USUAL ACCOUNTING UNDER THE PROVISIONS OF SECTION 8 (A) OF THE ACT AND IN ORDER TO CONFORM TO THE GENERAL PROCEDURE APPLICABLE TO OTHER SIMILAR CASES IT IS PROPOSED TO TRANSFER FROM TIME TO TIME FROM THE GERMAN SPECIAL DEPOSIT ACCOUNT TO A SPECIAL FUND ENTITLED "EXPENSES OF ADMINISTRATION OF SETTLEMENT OF WAR CLAIMS ACT OF 1928," SUCH SUMS AS MAY BE NECESSARY TO MEET THE REQUIREMENTS OF SECTION 4 (C), PARAGRAPH (1), OF THE ACT, AND TO ADVANCE FROM SUCH SPECIAL FUND TO THE DISBURSING CLERK OF THE TREASURY DEPARTMENT UPON DULY APPROVED REQUISITIONS THE NECESSARY FUNDS TO MEET AUTHORIZED PAYMENTS.

I WILL APPRECIATE IT IF YOU WILL ADVISE ME AT AN EARLY DATE WHETHER THE FOREGOING PROCEDURE WOULD BE SATISFACTORY TO THE GENERAL ACCOUNTING OFFICE.

IT IS PROVIDED BY SECTION 8 (A) OF THE ACT OF MARCH 10, 1928, 45 STAT. 267, THAT THE DECISIONS OF THE SECRETARY OF THE TREASURY IN RESPECT OF THE FUNDS TO BE PAID INTO THE GERMAN, THE AUSTRIAN, OR THE HUNGARIAN SPECIAL DEPOSIT ACCOUNTS AUTHORIZED TO BE ESTABLISHED UNDER SAID ACT, AND OF THE PAYMENTS THEREFROM, SHOULD BE FINAL AND CONCLUSIVE EXCEPT THAT PAYMENTS MADE UNDER THE VARIOUS SECTIONS AND SUBSECTIONS OF THE ACT RELATING TO EXPENSES OF ADMINISTRATION SHOULD BE ACCOUNTED FOR AND SETTLED WITHOUT REGARD TO THE PROVISIONS OF SUCH SUBSECTION.

IT WAS EVIDENTLY THE INTENT AND PURPOSE OF THE ACT TO HAVE FUNDS USED FOR THE PAYMENT OF ADMINISTRATIVE EXPENSES INCIDENT TO THE CARRYING OUT OF THE PROVISIONS OF THE ACT CONSIDERED ON THE SAME BASIS AS MONEYS APPROPRIATED UNDER A REGULAR APPROPRIATION MADE FROM PUBLIC FUNDS; AND SINCE THERE IS NO REQUIREMENT IN THE ACT FOR AN ACCOUNTING AS TO OTHER FUNDS CARRIED IN THE GERMAN, AUSTRIAN, OR HUNGARIAN SPECIAL DEPOSIT ACCOUNTS, IT WOULD APPEAR ADVISABLE, AS SUGGESTED IN YOUR LETTER, TO SEGREGATE AND PLACE IN A SPECIAL FUND IN THE TREASURY AMOUNTS IN THE SPECIAL DEPOSIT ACCOUNTS AS MAY BE NEEDED FOR THE PAYMENT OF ADMINISTRATIVE EXPENSES SO THAT A COMPLETE ACCOUNTING MAY BE HAD FOR SUCH FUNDS AS CONTEMPLATED BY THE ACT.

ACCORDINGLY, YOU ARE ADVISED THAT THERE MAY BE ESTABLISHED FOR THE PURPOSE A SPECIAL FUND ACCOUNT UNDER THE TITLE "EXPENSES OF ADMINISTRATION OF SETTLEMENT OF WAR CLAIMS ACT OF 1928" TO WHICH MAY BE CREDITED, FROM TIME TO TIME, SUCH AMOUNTS AS MAY BE NEEDED TO TAKE CARE OF SAID EXPENSES AND FROM WHICH FUNDS MAY BE REQUISITIONED AND PAID AS IS USUAL IN THE CASE OF REGULARLY APPROPRIATED PUBLIC FUNDS.

IN CONNECTION WITH THE ACCOUNTING FOR FUNDS IN THE SPECIAL DEPOSIT ACCOUNTS ATTENTION IS INVITED TO DECISION OF THIS OFFICE, 5 COMP. GEN. 428.