A-26492, JANUARY 18, 1930, 9 COMP. GEN. 299

A-26492: Jan 18, 1930

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WILL BE REQUIRED TO FURNISH A CERTIFICATE SETTING FORTH THE FACTS WHICH BRING THE CLAIM WITHIN THE LIMITATIONS IMPOSED BY THE ACT OF FEBRUARY 21. WILL BE REQUIRED TO ESTABLISH THAT THE FACTS EXIST BRINGING THE CASE WITHIN THE ACT OF FEBRUARY 21. OR ADOPTED CHILDREN ARE IN FACT DEPENDENT UPON THE PERSON CLAIMING DEPENDENCY ALLOWANCE. THE PRESIDENT MIGHT AUTHORIZE THE PAYMENT IN MONEY OF AMOUNTS EQUAL TO THE COMMERCIAL COST OF TRANSPORTATION AUTHORIZED BY THE ACT OF 1920 WHEN SUCH TRAVEL SHALL HAVE BEEN COMPLETED. CONCLUDED WITH THE FOLLOWING PROVISION: * * * DEPENDENT CHILDREN SHALL BE SUCH AS ARE DEFINED IN SECTION 4 OF THIS ACT. IS TO AMEND SECTION 4 OF THE ACT OF JUNE 10. OR ADOPTED CHILDREN ARE IN FACT DEPENDENT UPON THE PERSON CLAIMING DEPENDENCY ALLOWANCE.

A-26492, JANUARY 18, 1930, 9 COMP. GEN. 299

TRANSPORTATION OF DEPENDENTS ON PERMANENT CHANGE OF STATION - RENTAL AND SUBSISTENCE ALLOWANCES - DEPENDENT CHILD OFFICERS OF ANY OF THE SERVICES INCLUDED IN THE JOINT SERVICE PAY ACT OF JUNE 10, 1922, 42 STAT. 625, CLAIMING TRANSPORTATION FOR CHILD OR CHILDREN, WHETHER LEGITIMATE CHILD, STEPCHILD, OR ADOPTED CHILD, WILL BE REQUIRED TO FURNISH A CERTIFICATE SETTING FORTH THE FACTS WHICH BRING THE CLAIM WITHIN THE LIMITATIONS IMPOSED BY THE ACT OF FEBRUARY 21, 1929, 45 STAT. 1254. FORM OF CERTIFICATE PRESCRIBED. OFFICERS OF ANY OF THE SERVICES INCLUDED IN THE JOINT SERVICE PAY ACT OF JUNE 10, 1922, 42 STAT. 625, CLAIMING ALLOWANCES AS WITH DEPENDENTS, THE DEPENDENT BEING A LEGITIMATE OR ADOPTED CHILD OR CHILDREN, WILL BE REQUIRED TO ESTABLISH THAT THE FACTS EXIST BRINGING THE CASE WITHIN THE ACT OF FEBRUARY 21, 1929, 45 STAT. 1254. FORMS OF CERTIFICATES AND AFFIDAVITS PRESCRIBED.

DECISION BY COMPTROLLER GENERAL MCCARL, JANUARY 18, 1930:

THE DECISION OF THIS OFFICE MARCH 28, 1929, TO THE SECRETARY OF THE NAVY, IN CONSIDERING THE ADEQUACY OF REGULATIONS BEING ISSUED OUTLINED CERTIFICATES FOR USE TENTATIVELY UNTIL THE MATTER COULD BE GIVEN FURTHER CONSIDERATION IN THE LIGHT OF EXPERIENCE UNDER THE ACT OF FEBRUARY 21, 1929, 45 STAT. 1254, WHICH INCLUDED STEPCHILD OR CHILDREN AND ADOPTED CHILD OR CHILDREN AMONG DEPENDENTS OF OFFICERS AND CERTAIN ENLISTED MEN FOR THE PURPOSE OF TRANSPORTATION AND DEPENDENTS OF OFFICERS FOR INCREASED ALLOWANCES. THE EXPERIENCE SO FAR GAINED IN THE SETTLEMENT OF CLAIMS AND ACCOUNTS NOW WARRANTS MODIFICATION OF THE TENTATIVE REQUIREMENTS TO BE EFFECTIVE FOR PAYMENTS FOR PERIODS AFTER MARCH 31, 1930.

I

THE ACT OF FEBRUARY 21, 1929, 45 STAT. 1254, PROVIDES:

THAT THE WORDS "CHILD" AND "CHILDREN" AS USED IN SECTION 12 OF THE ACT APPROVED MAY 18, 1920 (FORTY-FIRST STATUTES, PAGE 604), AND IN SECTION 4 OF THE ACT APPROVED JUNE 10, 1922 (FORTY-SECOND STATUTES, PAGE 627), AND IN SECTION 12 OF THE ACT APPROVED JUNE 10, 1922 (FORTY-SECOND STATUTES, PAGE 631), AS AMENDED BY THE ACT APPROVED JUNE 1, 1926 (FORTY-FOURTH STATUTES, PAGE 680), SHALL BE HELD TO INCLUDE LEGITIMATE CHILDREN, STEPCHILDREN, AND ADOPTED CHILDREN, WHERE SUCH LEGITIMATE CHILDREN, STEPCHILDREN, OR ADOPTED CHILDREN ARE IN FACT DEPENDENT UPON THE PERSON CLAIMING DEPENDENCY ALLOWANCE.

SECTION 12 OF THE ACT OF MAY 18, 1920, 41 STAT. 604, REFERRED TO, AUTHORIZES THE FURNISHING BY THE UNITED STATES TRANSPORTATION IN KIND FROM THE OLD TO THE NEW STATION FOR THE WIFE OR DEPENDENT CHILD OR CHILDREN OF OFFICERS AND CERTAIN NONCOMMISSIONED AND PETTY OFFICERS WHEN ORDERED TO MAKE A PERMANENT CHANGE OF STATION.

SECTION 4 OF THE ACT OF JUNE 10, 1922, 42 STAT. 627, PROVIDED:

THAT THE TERM "DEPENDENT" AS USED IN THE SUCCEEDING SECTIONS OF THIS ACT SHALL INCLUDE AT ALL TIMES AND IN ALL PLACES A LAWFUL WIFE AND UNMARRIED CHILDREN UNDER TWENTY-ONE YEARS OF AGE. * * *

SECTION 12 OF THE ACT OF JUNE 10, 1922, AS AMENDED AND REENACTED JUNE 1, 1926, 44 STAT. 680, PROVIDED THAT IN LIEU OF THE TRANSPORTATION AUTHORIZED BY THE ACT OF MAY 18, 1920, THE PRESIDENT MIGHT AUTHORIZE THE PAYMENT IN MONEY OF AMOUNTS EQUAL TO THE COMMERCIAL COST OF TRANSPORTATION AUTHORIZED BY THE ACT OF 1920 WHEN SUCH TRAVEL SHALL HAVE BEEN COMPLETED, AND CONCLUDED WITH THE FOLLOWING PROVISION:

* * * DEPENDENT CHILDREN SHALL BE SUCH AS ARE DEFINED IN SECTION 4 OF THIS ACT.

THE NET EFFECT OF THE ENACTMENT OF FEBRUARY 21, 1929, QUOTED, IS TO AMEND SECTION 4 OF THE ACT OF JUNE 10, 1922, TO PROVIDE THAT THE TERM "DEPENDENT"--- SHALL INCLUDE AT ALL TIMES AND IN ALL PLACES A LAWFUL WIFE AND UNMARRIED LEGITIMATE CHILDREN, STEPCHILDREN, OR ADOPTED CHILDREN UNDER TWENTY-ONE YEARS OF AGE WHERE SUCH LEGITIMATE CHILDREN, STEPCHILDREN, OR ADOPTED CHILDREN ARE IN FACT DEPENDENT UPON THE PERSON CLAIMING DEPENDENCY ALLOWANCE. IT SHALL ALSO INCLUDE THE MOTHER OF THE OFFICER PROVIDED SHE IS IN FACT DEPENDENT ON HIM FOR HER CHIEF SUPPORT.

WHERE DEPENDENCY IN FACT IS A CONDITION PRECEDENT TO PAYMENT FROM THE TREASURY OF THE UNITED STATES, EVIDENCE TENDING TO ESTABLISH THE FACT IS REQUIRED. WHILE THE PURPOSE OF THE 1929 ACT WAS PRIMARILY TO AUTHORIZE TRANSPORTATION OF ADOPTED AND STEPCHILDREN AND PAYMENT OF ALLOWANCES CONTINGENT UPON POSSESSION OF DEPENDENTS TO OFFICERS WHO ADOPTED CHILDREN, AND IN THAT CONNECTION EVIDENCE OF ACTUAL DEPENDENCY WAS FIXED AS A PREREQUISITE, SUCH CONDITION WAS ALSO ATTACHED TO PAYMENT OF ALLOWANCES OR THE FURNISHING OF TRANSPORTATION IN THE CASE OF LEGITIMATE CHILDREN AS CHILDREN IN THAT RELATIONSHIP ARE SOMETIMES NOT DEPENDENT UPON AND/OR ARE NOT SUPPORTED BY THE FATHER.

II

TRANSPORTATION

SO FAR AS THE ISSUANCE OF TRANSPORTATION IS INVOLVED, THE CERTIFICATE OF THE CLAIMING OFFICER WILL BE SUFFICIENT TO ESTABLISH THE RIGHT OF THE OFFICER, IN ORDINARY CIRCUMSTANCES, AND A CERTIFICATE IN THE FOLLOWING FORM WILL BE REQUIRED TO AUTHORIZE THE FURNISHING OF TRANSPORTATION FOR CHILDREN WITHIN THE ACT OR PAYMENT OF COMMERCIAL COST OF TRANSPORTATION FOR THE TRAVEL OF SUCH CHILDREN IN CASES OTHERWISE PROPER:

I, -------------, CERTIFY THAT ------------------------------------- IS/ARE MY --------------------------- CHILD/CHILDREN, WILL BE -------- ---

LEGITIMATE - STEP - ADOPTED YEARS OF AGE, RESPECTIVELY, AT NEXT BIRTHDAY, AND IS A MEMBER/ARE MEMBERS OF MY HOUSEHOLD; THAT SAID CHILD IS/CHILDREN ARE NOT POSSESSED OF PROPERTY OR INCOME ADEQUATE FOR ITS/THEIR SUPPORT AND EDUCATION; THAT IT IS/THEY ARE NOT THE BENEFICIARY, OR BENEFICIARIES, EITHER DIRECTLY OR THROUGH OTHERS, OF ANY TRUST OR ESTATE ENTITLING IT/THEM TO INCOME ADEQUATE FOR ITS/THEIR SUPPORT AND EDUCATION; THAT SAID CHILD IS/CHILDREN ARE IN FACT NOW AND AT ALL TIMES SOLELY DEPENDENT ON ME; THAT IN ALL RESPECT I MAINTAIN THE CHILD/CHILDREN AT MY OWN EXPENSE AND FROM MY OWN RESOURCES AND AM NOT REIMBURSED THEREFOR, DIRECTLY OR INDIRECTLY, IN ANY MANNER OR FORM WHATSOEVER; * AND THAT EVIDENCE OF THE CHILD-S/CHILDREN'S DEPENDENCY UPON ME AND MY MAINTENANCE OF IT/THEM HAS BEEN FILED WITH MY PAY ACCOUNTS AND IS HEREBY MADE A PART HEREOF. (* IN THE CASE OF OFFICERS DRAWING RENTAL AND SUBSISTENCE ALLOWANCES WITH DEPENDENTS INCLUDING A WIFE THIS CLAUSE MAY BE OMITTED.)

THE FOREGOING CERTIFICATE WILL BE REQUIRED IN CONNECTION WITH EACH ISSUANCE OF TRANSPORTATION OR EACH PAYMENT OF COMMERCIAL COST OF TRANSPORTATION OF AN OFFICER'S CHILD OR CHILDREN.

III

ALLOWANCES: OFFICER WHO IS A WIDOWER

PRIOR TO THE ACT OF FEBRUARY 21, 1929, IN THE CASE OF AN OFFICER WHO IS A WIDOWER AND WHO HAD A CHILD OR CHILDREN UNMMARRIED AND UNDER TWENTY-ONE YEARS OF AGE, EXCEPT IN THE CASE OF EMANCIPATION, 6 COMP. GEN. 288, NO EVIDENCE OF DEPENDENCY OF THE CHILD OR CHILDREN WAS REQUIRED, THE STATUTE NOT REQUIRING DEPENDENCY IN FACT. THAT THERE MAY BE FORMAL COMPLIANCE WITH THE LAW, A CERTIFICATE IN THE FORM INDICATED BELOW, TO BE EXECUTED BY THE OFFICER AND FILED WITH THE VOUCHER OR PAYROLL ON WHICH THE FIRST PAYMENT TO HIM IS MADE DURING EACH FISCAL YEAR OF INCREASED ALLOWANCES FOR DEPENDENT UNMARRIED MINOR LEGITIMATE CHILD, WILL BE NECESSARY.

I, -----------, CERTIFY THAT ------------------------------------- IS/ARE MY LEGITIMATE CHILD/CHILDREN; THAT IT/THEY WILL BE -------- YEARS OF AGE, RESPECTIVELY, AT ITS/THEIR NEXT BIRTHDAY; THAT ITS/THEIR MOTHER DIED ----- -------; THAT SAID CHILD IS/CHILDREN ARE NOT POSSESSED OF PROPERTY OR INCOME ADEQUATE FOR ITS/THEIR SUPPORT AND EDUCATION; THAT IT IS/THEY ARE NOT THE BENEFICIARY,/BENEFICIARIES, EITHER DIRECTLY OR THROUGH OTHERS, OF ANY TRUST FUND OR ESTATE ENTITLING IT/THEM TO INCOME ADEQUATE FOR ITS/THEIR SUPPORT AND EDUCATION; THAT IT IS/THEY ARE IN FACT NOW AND AT ALL TIMES SOLELY DEPENDENT ON ME; AND THAT IN ALL RESPECT I MAINTAIN THE CHILD/CHILDREN AT MY OWN EXPENSE AND FROM MY OWN RESOURCES WITHOUT THE AID OR ASSISTANCE OF OTHERS AND AM NOT REIMBURSED THEREFOR, DIRECTLY OR INDIRECTLY, IN ANY MANNER OR FORM WHATSOEVER (CUSTOMARY GIFTS EXCEPTED). I AM PREPARED TO SUBSTANTIATE THE RECITATIONS MADE IN THIS CERTIFICATE, AND WILL DO SO IF CALLED UPON BY THE SECRETARY OF ------- ---------------- ----------------- OR THE

WAR--- NAVY--- TREASURY--- COMMERCE GENERAL ACCOUNTING OFFICE.

SUBSEQUENT VOUCHERS DURING A FISCAL YEAR ON WHICH PAYMENTS OF INCREASED ALLOWANCES ARE MADE BECAUSE OF DEPENDENT UNMARRIED MINOR CHILD OR CHILDREN SHOULD BEAR NOTATION AS FOLLOWS:

CERTIFICATE AS TO DEPENDENCY OF CHILD IS ATTACHED TO VOUCHER NO. --- --, ----------------------, ACCOUNTS OF ------------------------------

(MONTH OR QUARTER) (DISBURSING OFFICER PAYING FIRST VOUCHER DURING FISCAL YEAR)

IV

DIVORCED OFFICERS

IN THE CASE OF DIVORCED OFFICERS WHO CLAIM ALLOWANCES FOR AN UNMARRIED MINOR CHILD, THE LAW CLEARLY CONTEMPLATES THAT A SUBSTANTIAL SHOWING OF ACTUAL DEPENDENCY OF THE CHILD UPON THE OFFICER AND SUPPORT BY HIM BE MADE. THE ACT OF 1929 IN THIS RESPECT REMOVES THE DOUBT EXISTING IN SECTION 4 AS ORIGINALLY ENACTED, 6 COMP. GEN. 288, AND 369, AND MAKES CLEAR THAT MERE PARENTAGE ALONE IS NOT THE TEST BY WHICH IS TO BE DETERMINED WHETHER AN OFFICER IS ENTITLED TO THE SUBSTANTIAL INCREASE IN TOTAL COMPENSATION PROVIDED BY LAW FOR OFFICERS WHO IN FACT MAINTAIN AND SUPPORT THE DEPENDENTS DESCRIBED IN THE STATUTE. MORE DETAILED INFORMATION WILL THEREFORE BE NECESSARY IN SUCH CASES AND BELOW ARE CERTIFICATES DRAWN TO MEET DIFFERENT CONDITIONS THAT MAY EXIST, THE ONE APPLICABLE TO BE EXECUTED BY THE OFFICER AND FILED WITH EACH VOUCHER OR PAY ROLL UPON WHICH PAYMENT OF INCREASED ALLOWANCES IS MADE.

1. DIVORCED OFFICER HAVING CUSTODY OF THE CHILD OR CHILDREN OF THE MARRIAGE.

I, -----------, CERTIFY THAT --------------------------------------- (ARE MY LEGITIMATE CHILD/CHILDREN WHO WILL BE --------- YEARS OF AGE, RESPECTIVELY, AT ITS/THEIR NEXT BIRTHDAY/S); THAT THE SAID CHILD IS/CHILDREN ARE IN MY CUSTODY, CARE AND CONTROL; THAT IT IS/THEY ARE NOW RESIDING AT --------------- WITH -------------, WHO IS RELATED TO ME AS MY --------------; THAT I WAS DIVORCED BY A DECREE OF ---------- COURT, STATE OF ------------ ON ------------, THE DECREE

(DATE) BECOMING FINAL ON ------------------, A CERTIFIED COPY OF WHICH (IS FILED

(DATE) HEREWITH OR) HAS BEEN FILED WITH VOUCHER NO. ------- ACCOUNTS OF - -------- FOR THE MONTH OF -------------, -----------; THAT THE CHILD IS/CHILDREN

(YEAR) ARE NOT POSSESSED OF PROPERTY OR INCOME ADEQUATE FOR ITS/THEIR SUPPORT AND EDUCATION; THAT IT IS/THEY ARE NOT THE BENEFICIARY,/BENEFICIARIES, EITHER DIRECTLY OR THROUGH OTHERS, OF ANY TRUST OR ESTATE ENTITLING IT/THEM TO INCOME ADEQUATE FOR ITS/THEIR SUPPORT AND EDUCATION; THAT IT IS/THEY ARE IN FACT NOW AND AT ALL TIME DEPENDENT ON ME; AND THAT IN ALL RESPECTS I MAINTAIN IT/THEM AT MY OWN EXPENSE AND FROM MY OWN RESOURCES AND AM NOT REIMBURSED THEREFOR, DIRECTLY OR INDIRECTLY, IN ANY MANNER OR FORM WHATSOEVER (CUSTOMARY GIFTS EXCEPTED). I AM PREPARED TO SUBSTANTIATE THE RECITATIONS MADE IN THIS CERTIFICATE AND WILL DO SO IF CALLED UPON BY THE SECRETARY OF ---------------------------- ----------- OR THE GENERAL

(WAR--- NAVY--- TREASURY--- COMMERCE) ACCOUNTING OFFICE.

2. DIVORCED OFFICER WHO HAS NOT CUSTODY OF CHILD AND IS REQUIRED TO PAY ALIMONY.

I, ----------------, CERTIFY THAT --------------------------------- IS/ARE MY LEGITIMATE CHILD/CHILDREN; THAT IT IS/THEY ARE NOW IN THE LEGAL CUSTODY, CARE AND CONTROL OF ----------------------------------- --------,

(NAME) (ADDRESS) THE ---------------- OF THE CHILD/CHILDREN; THAT I WAS DIVORCED BY A

(RELATIONSHIP) DECREE OF -------------- COURT, STATE OF -------- ----- ON

(DATE) THE DECREE BECOMING FINAL ON --------------, A CERTIFIED COPY OF WHICH

(DATE) (IS FILED HEREWITH OR) HAS BEEN FILED WITH VOUCHER NO. ----, ACCOUNTS OF ------------ FOR THE MONTH OF ------------------, -------; THAT I AM

(YEAR)REQUIRED BY SAID DECREE TO PAY ALIMONY FOR THE SUPPORT OF THE SAID CHILD/CHILDREN OF $----- PER MONTH; THAT I HAVE PAID THE ALIMONY REQUIRED BY THE DECREE AS EVIDENCE BY CERTIFIED COPIES OF RECEIPTS FOR THE LAST QUARTER, HEREWITH; THAT MY FORMER WIFE HAS/HAS NOT REMARRIED TO ---------- -------- AND NOW RESIDES AT ----------------------. I AM PREPARED TO SUBSTANTIATE THE RECITATIONS MADE IN THIS CERTIFICATE AND WILL DO SO IF CALLED UPON BY THE SECRETARY OF ------------------------ -------------- OR THE GENERAL ACCOUNTING OFFICE.

WAR--- NAVY--- TREASURY--- COMMERCE

3. DIVORCED OFFICER WHO HAS NOT CUSTODY OF CHILD AND IS NOT REQUIRED TO PAY ALIMONY.

I, -----------------, CERTIFY THAT --------------------------------- IS/ARE MY LEGITIMATE CHILD/CHILDREN; THAT IT IS/THEY ARE NOW IN THE LEGAL CUSTODY, CARE, AND CONTROL OF --------------------------------,

(NAME)(ADDRESS) THE ----------- --------------- OF THE CHILD/CHILDREN; THAT I WAS

(RELATIONSHIP) DIVORCED BY A DECREE OF --------------- COURT STATE OF --- -------, ON -------------------, THE DECREE BECOMING FINAL ON

(DATE) OF --------------, -----------; THAT I AM NOT REQUIRED BY SAID DECREE TO

(YEAR) PAY ALIMONY FOR THE SUPPORT OF SAID CHILD/CHILDREN; BUT UNDER THE LAWS OF THE STATE OF ------------------- ------------------------- MY PARENTAL (STATE OF RESIDENCE OF CHILD OR CHILDREN) RESPONSIBILITY FOR THE CARE, MAINTENANCE, AND SUPPORT OF THE SAID CHILD/CHILDREN HAS NOT BEEN MODIFIED OR AFFECTED BY THE DECREE; THAT THE CHILD IS/CHILDREN ARE NOT POSSESSED OF PROPERTY OR INCOME ADEQUATE FOR ITS/THEIR SUPPORT AND EDUCATION; THAT IT IS/THEY ARE NOT THE BENEFICIARY/BENEFICIARIES EITHER DIRECTLY OR THROUGH OTHERS, OF ANY TRUST OR ESTATE ENTITLING IT/THEM TO INCOME ADEQUATE FOR ITS/THEIR SUPPORT AND EDUCATION; THAT IT IS/THEY ARE IN FACT NOW AND AT ALL TIMES SOLELY DEPENDENT ON ME; AND THAT IN ALL RESPECTS I MAINTAIN IT/THEM AT MY OWN EXPENSE AND FROM MY OWN RESOURCES AND AM NOT REIMBURSED THEREFOR,DIRECTLY OR INDIRECTLY, IN ANY MANNER OR FORM WHATEVER (CUSTOMARY GIFTS EXCEPTED); AND THAT I ACTUALLY AND NECESSARILY FORWARD TO ---------------------------------- (PERSON HAVING CONTROL OF THE

(NAME) (ADDRESS) CHILD OR CHILDREN) MONTHLY THE AMOUNT OF $------- FROM MY OWN PERSONAL FUNDS FOR THE CARE, MAINTENANCE, SUPPORT, AND EDUCATION OF SAID CHILD/CHILDREN AND HOLD RECEIPTS THEREFOR, CERTIFIED COPIES HERETO ATTACHED; THAT MY FORMER WIFE HAS/HAS NOT REMARRIED TO ------------ AND NOW RESIDES AT ------------- -------------. I AM PREPARED TO SUBSTANTIATE THE RECITATIONS MADE IN THIS CERTIFICATE AND WILL DO SO IF CALLED UPON BY THE SECRETARY OF --- ---------------------------------- OR THE

WAR--- NAVY--- TREASURY--- COMMERCE GENERAL ACCOUNTING OFFICE.

V

OFFICER CLAIMING FOR AN ADOPTED CHILD

AS THE ACT OF 1929 WAS CAST IN ITS FINAL FORM PRIMARILY TO PREVENT PAYMENTS OF INCREASED ALLOWANCES IN THE CASE OF ADOPTED CHILD OR CHILDREN WHERE THE ADOPTION WAS OF A NEAR RELATIVE OF THE ADOPTING OFFICER, THE CHILD REMAINING IN THE CUSTODY OF ITS NATURAL PARENT OR PARENTS, AND PRIMA FACIE NO PURPOSE WAS SERVED OTHER THAN TO GIVE THE OFFICER A BASIS FOR CLAIMING INCREASED ALLOWANCES BECAUSE OF HAVING AN ADOPTED CHILD, MORE COMPLETE INFORMATION AS TO THE CIRCUMSTANCES OF THE CHILD AND THE CHILD'S NATURAL PARENT OR PARENTS, IF ANY, WILL BE REQUIRED THAN IN ANY OF THE FOREGOING SITUATIONS. THE FOLLOWING CERTIFICATE WILL BE REQUIRED TO BE EXECUTED AND FILED WITH EACH ACCOUNT ON WHICH THE OFFICER IS PAID INCREASED ALLOWANCES FOR AN ADOPTED CHILD OR CHILDREN.

I, ---------------------, CERTIFY THAT --------------------- IS MY ADOPTED CHILD, AND WILL BE ------- YEARS OF AGE AT ITS NEXT BIRTHDAY; THAT IT WAS ADOPTED BY ME PURSUANT TO THE LAWS OF ------------------,

(STATE) CERTIFIED COPY OF ADOPTION PAPERS FILED HEREWITH (OR FILED WITH VOUCHER NO. ----------, ---------------, -----, ACCOUNTS OF --------------

(MONTH) (YEAR) THAT THE CHILD WAS ----- RELATED TO ME BY BLOOD OR MARRIAGE AS MY ------- BEFORE ADOPTION; THAT THE ADOPTION BY ME WAS FOR THE CHILD'S BENEFIT; THAT IT WAS NOT ADOPTED BY ME TO SECURE ANY PERSONAL OR PECUNIARY ADVANTAGE, EITHER IN THE WAY OF INCREASE IN MY PAY OR ALLOWANCES, OR OTHERWISE; THAT THE CHILD IS NOW RESIDING WITH ------------

(NAME) ---------------------------, RELATED TO ME BY BLOOD OR MARRIAGE AS MY

(ADDRESS) -------------- AND RELATED TO THE CHILD AS -------- ------; THAT THE CHILD IS NOT POSSESSED OF PROPERTY OR INCOME ADEQUATE FOR ITS SUPPORT; THAT IT IS NOT THE BENEFICIARY, EITHER DIRECTLY OR THROUGH OTHERS, OF ANY TRUST OR ESTATE ENTITLING IT TO INCOME ADEQUATE FOR ITS SUPPORT AND EDUCATION; THAT I ACTUALLY AND NECESSARILY CONTRIBUTE FROM MY OWN PERSONAL FUNDS $-------- EACH MONTH SOLELY FOR THE CARE, MAINTENANCE, SUPPORT, AND EDUCATION OF THE SAID CHILD.

IN ADDITION, IN ALL CASES WHERE THE CHILD IS RESIDING WITH ITS NATURAL PARENT OR PARENTS OR THEIR WHEREABOUTS ARE KNOWN AN AFFIDAVIT WILL BE REQUIRED FROM EACH OF THE PARENTS, IF BOTH SURVIVE, EXECUTED ON STANDARD FORM 1037, TO BE FILED WITH THE FIRST VOUCHER ON WHICH PAYMENT OF INCREASED ALLOWANCES FOR AN ADOPTED CHILD IS MADE TO THE OFFICER AND ON THE 1ST OF JANUARY AND JULY THEREAFTER; STANDARD FORM 1037 EXECUTED BY THE FATHER OF THE CHILD SHOULD ANSWER QUESTIONS NOS. 1, 2, 3, 7 (MODIFIED TO SHOW HIS EMPLOYMENT OR OCCUPATION BY PERIOD AND INCOME FOR THE PAST 25 YEARS), 8 (LAST HALF), 9, 10, 13, 14, 16, 17, 18, 20, 21, 22, 23, 24, 25, 26, 27, 28, 29, AND 30. ALL QUESTIONS TO BE ANSWERED FULLY.

AN AFFIDAVIT OF THE PERSON OR OFFICER OF THE INSTITUTION, HAVING THE CARE OF THE CHILD, IN WHICH THE FOLLOWING QUESTIONS SHALL BE ANSWERED, MUST ALSO BE FILED; IN THE CASE OF THE NATURAL PARENT OR PARENTS, IT MAY BE INCLUDED AS AN ADDITION TO THE AFFIDAVIT OR AFFIDAVITS ON STANDARD FORM NO. 1037. THE AFFIDAVIT MUST ACCOMPANY THE PAY ROLL OR VOUCHER ON WHICH THE FIRST PAYMENT TO THE OFFICER OF INCREASED ALLOWANCES FOR AN ADOPTED CHILD IS MADE, AND ON EVERY JANUARY 1 AND JULY 1 THEREAFTER.

A. WHAT AMOUNT IS REMITTED TO YOU MONTHLY BY ----------------------- ?

(NAME OF CLAIMING OFFICER)

B. HOW IS THE AMOUNT REMITTED? ------------------------------------ --

(DESCRIBE AS BY PERSONAL CHECK, BANK

DRAFT, P.O. MONEY ORDER--- REGISTERED

ALLOTMENT, OR, IF OTHERWISE, INDICATE

SPECIFICALLY)

C. IS THE AMOUNT NECESSARY FOR THE SUPPORT OF ----------------------

(ADOPTED CHILD)

AND IS IT USED SOLELY FOR THAT PURPOSE?

D. DO YOU INCLUDE IN THE COST OF THE SUPPORT OF --------------------

(ADOPTED CHILD)

PAYABLE FROM THE AMOUNT CONTRIBUTED BY ------------------------- ---

(CLAIMING OFFICER)

ANYTHING FOR RENT OF ROOM OR HOUSE OR FOR YOUR SERVICES IN CARING

FOR THE CHILD?

E. GIVE IN DETAIL THE PRINCIPAL ITEMS OF COST OF THE SUPPORT OF

---------------------------- AND THE VALUE OF EACH.

(ADOPTED CHILD)

F. HAS -------------------- ANY PROPERTY IN ITS OWN RIGHT?

(ADOPTED CHILD)

G. IS THE PROPERTY IN THE CUSTODY OF A COURT UNDER GUARDIANSHIP

PROCEEDINGS? IF SO, DESCRIBE FULLY.

H. IS THE CHILD THE BENEFICIARY OF ANY TRUST OR ESTATE, DIRECTLY OR

THROUGH OTHERS? IF SO, DESCRIBE FULLY, INDICATING CLEARLY

ESTIMATED VALUE OF THE TRUST OR ESTATE, THE CHILD'S SHARE, AND THE

ANNUAL INCOME ACCRUING TO THE CHILD.

I. WAS THE ADOPTION OF ------------------- BY ----------------------

(ADOPTED CHILD) (CLAIMING OFFICER)

NECESSARY OR DESIRABLE FOR THE BENEFIT OF THE CHILD?

J. WHAT BENEFIT RESULTS TO --------------------- BY REASON OF ITS

(ADOPTED CHILD)

ADOPTION BY ------------------------ THAT IT WOULD NOT HAVE HAD OR

(CLAIMING OFFICER)

RECEIVED WITHOUT SUCH ADOPTION?

CASES HAVE COME TO ATTENTION IN THE AUDIT UNDER THE TENTATIVE FORMS OF CERTIFICATES PROMULGATED MARCH 28, 1929, WHERE THE FINAL SENTENCE OF SOME OF THE CERTIFICATES "I AM PREPARED," ETC., HAS BEEN MODIFIED TO ELIMINATE THE CONCLUDING FIVE WORDS OF THE CERTIFICATE,"OR THE GENERAL ACCOUNTING OFFICE," THUS LIMITING THE OFFER TO SUPPORT THE CLAIM OF DEPENDENCY BY EVIDENCE TO A CALL OF THE SECRETARY OF THE DEPARTMENT CONCERNED. PAYMENTS UNDER SUCH MODIFIED CERTIFICATES HAVE HERETOFORE BEEN PASSED TO CREDIT WHERE OTHERWISE PROPER, BUT CERTIFICATES CONTAINING SUCH A MODIFICATION WILL NOT BE ACCEPTED IN THE FUTURE AS THE MODIFICATION IS TANTAMOUNT TO A REFUSAL IN ADVANCE BY THE OFFICER CLAIMING INCREASED ALLOWANCES TO FURNISH EVIDENCE ON THE CALL OF HIS OFFICE TO ESTABLISH HIS CLAIM. WHERE AN OFFICER IS UNWILLING TO FURNISH EVIDENCE TO THE OFFICE AUTHORIZED BY LAW TO SETTLE AND ADJUST HIS CLAIM, OR THE ACCOUNT IN WHICH IT APPEARS, TO ESTABLISH THE CLAIM MADE BY HIM, HE IS NOT ENTITLED TO PAYMENT; PAYMENTS MADE ON SUCH MODIFIED CERTIFICATES WILL BE IN FUTURE DISALLOWED IMMEDIATELY UPON DISCOVERY IN THE ACCOUNTS AND NO CREDIT WILL BE ALLOWED ON THE OFFICER'S CERTIFICATE IN PROPER FORM FILE THEREAFTER; HE WILL BE REQUIRED TO ESTABLISH HIS CLAIM BY THE AFFIDAVITS OF PERSONS COGNIZANT OF THE FACTS ON WHICH HE BASES HIS CLAIM. AFFIDAVITS AND CERTIFICATES ARE AUTHORIZED TO ACCOMPANY ACCOUNTS AS A CLAIM AND REPRESENTATION BY THE OFFICER OF A RIGHT TO STATUTORY PAY OR ALLOWANCES BECAUSE OF THE FACTS BEING PECULIARLY WITHIN THE KNOWLEDGE OF THE CLAIMANT OR PAYEE AND ARE FOR CONSIDERATION IN THE ACCOUNTS ONLY WHERE FREE FROM DOUBT AND CLEAR AND CONSISTENT ON THEIR FACE AND WITH FACTS OF RECORD IN THIS OFFICE. WHERE AFFIDAVITS OR CERTIFICATES ARE FILED WITH AN ANNOUNCEMENT BY THE CLAIMANT THAT HE WILL NOT FURNISH EVIDENCE OF THE FACTS CLAIMED IF CALLED UPON TO DO SO BY THIS OFFICE, HE HAS CAST SUCH A DOUBT UPON THE LEGALITY AND GENUINENESS OF HIS CLAIM AND REPRESENTATIONS AS TO REQUIRE THAT IT BE ESTABLISHED BY THE TESTIMONY OF OTHERS THAN HIMSELF.