A-29618, DECEMBER 9, 1929, 9 COMP. GEN. 241

A-29618: Dec 9, 1929

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1929: I HAVE YOUR LETTER OF NOVEMBER 20. IS DATED DECEMBER 10. WILL HAVE TO BE RENEWED DECEMBER 10. UNDER THE LAW AND REGULATIONS ALL ACCOUNTS WILL HAVE TO BE CLOSED AND THE BALANCES REMAINING DEPOSITED BEFORE THE CLOSE OF BUSINESS DECEMBER 9. THE AMOUNT OF WHICH OUTSTANDING AND UNLIQUIDATED AT THIS TIME IS ABOUT $4. I WILL THANK YOU TO ADVISE THIS DEPARTMENT WHETHER. THE MATTER HERE FOR CONSIDERATION IS WHETHER DISBURSING OFFICERS WHEN CLOSING THEIR ACCOUNTS UNDER EXPIRING BONDS ARE REQUIRED TO COLLECT OUTSTANDING AMOUNTS ADVANCED UNDER SECTION 8 OF THE SUBSISTENCE ACT OF JUNE 3. SUBSTANTIALLY THE SAME QUESTION WAS INVOLVED IN DECISION OF DECEMBER 18. WHEREIN THERE WAS CONSIDERED THE METHOD OF ACCOUNTING FOR ADVANCES TO TRAVELERS UNDER THE SUBSISTENCE ACT OF 1926.

A-29618, DECEMBER 9, 1929, 9 COMP. GEN. 241

DISBURSING OFFICERS - ACCOUNTS - UNCOLLECTED BALANCES ADVANCED UNDER SUBSISTENCE EXPENSE ACT OF 1926 BALANCES ADVANCED BY DISBURSING OFFICERS OF THE GOVERNMENT UNDER SECTION 8 OF THE SUBSISTENCE EXPENSE ACT OF JUNE 3, 1926, 44 STAT. 688, TO PERSONS IN A TRAVEL STATUS AND REMAINING UNCOLLECTED UPON THE EXPIRATION OF THEIR DISBURSING BONDS NEED NOT BE COLLECTED AND DEPOSITED UNDER THEIR OLD BONDS, BUT SHOULD BE TRANSFERRED TO AND COLLECTED UNDER THEIR NEW BONDS.

COMPTROLLER GENERAL MCCARL TO THE SECRETARY OF THE TREASURY, DECEMBER 9, 1929:

I HAVE YOUR LETTER OF NOVEMBER 20, 1929, AS FOLLOWS:

THE PRESENT BOND OF THE DISBURSING CLERK, TREASURY DEPARTMENT, IS DATED DECEMBER 10, 1925, AND WILL HAVE TO BE RENEWED DECEMBER 10, 1929. UNDER THE LAW AND REGULATIONS ALL ACCOUNTS WILL HAVE TO BE CLOSED AND THE BALANCES REMAINING DEPOSITED BEFORE THE CLOSE OF BUSINESS DECEMBER 9, 1929.

THE DISBURSING CLERK HAS MADE ADVANCES OF FUNDS TO OFFICIAL TRAVELERS OF THIS DEPARTMENT FOR EXPENSES OF SUBSISTENCE UNDER THE ACT OF JUNE 3, 1926, THE AMOUNT OF WHICH OUTSTANDING AND UNLIQUIDATED AT THIS TIME IS ABOUT $4,400.00.

I WILL THANK YOU TO ADVISE THIS DEPARTMENT WHETHER, FOR ACCOUNTING PURPOSES, THE AMOUNT OF THESE ADVANCES UNLIQUIDATED DECEMBER 9, 1929,MAY BE TRANSFERRED AND ACCOUNTED FOR UNDER THE NEW BOND OF THE DISBURSING CLERK.

THE MATTER HERE FOR CONSIDERATION IS WHETHER DISBURSING OFFICERS WHEN CLOSING THEIR ACCOUNTS UNDER EXPIRING BONDS ARE REQUIRED TO COLLECT OUTSTANDING AMOUNTS ADVANCED UNDER SECTION 8 OF THE SUBSISTENCE ACT OF JUNE 3, 1926, 44 STAT. 688, AND DEPOSIT SAME IN THE TREASURY, OR WHETHER THE UNLIQUIDATED AMOUNTS OF SUCH ADVANCES MAY BE TRANSFERRED TO AND ACCOUNTED FOR UNDER THEIR NEW BONDS. SUBSTANTIALLY THE SAME QUESTION WAS INVOLVED IN DECISION OF DECEMBER 18, 1926, A 15896, TO THE SECRETARY OF THE INTERIOR, WHEREIN THERE WAS CONSIDERED THE METHOD OF ACCOUNTING FOR ADVANCES TO TRAVELERS UNDER THE SUBSISTENCE ACT OF 1926, IT BEING THEREIN SAID:

IN REPLY TO YOUR INQUIRY AS TO THE PROCEDURE TO BE FOLLOWED IN CARRYING THE AMOUNT OF ADVANCES IN CASE A DISBURSING OFFICER RESIGNS OR FOR ANY OTHER REASON CLOSES HIS ACCOUNTS, YOU ARE INFORMED THAT SUCH BALANCE SHOULD BE TRANSFERRED TO THE SUCCEEDING DISBURSING OFFICER WITH CLEAR NOTATIONS ON BOTH ACCOUNTS CURRENT OR ON STATEMENTS ATTACHED, SHOWING THE EXACT AMOUNT OF THE BALANCE AS WELL AS THE DETAILS OF WHICH SAME CONSISTS.

IN REPLY TO YOUR INQUIRY YOU ARE ADVISED THAT, SUBJECT TO THE CONDITIONS STATED IN THE QUOTED EXCERPT FROM THE FOREGOING DECISION, THE UNLIQUIDATED BALANCES OF ADVANCES MADE BY THE DISBURSING CLERK OF THE TREASURY DEPARTMENT TO TRAVELERS UNDER THE SUBSISTENCE ACT OF 1926 NEED NOT BE TAKEN UP AND DEPOSITED UNDER THE OLD BOND EXPIRING ON DECEMBER 9, 1929, BUT MAY BE TRANSFERRED TO AND ACCOUNTED FOR BY THE DISBURSING CLERK UNDER HIS NEW BOND, EFFECTIVE ON DECEMBER 10, 1929.