A-3112, JULY 31, 1924, 4 COMP. GEN. 138

A-3112: Jul 31, 1924

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ESTATES OF DECEASED SOLDIERS AND INMATES OF THE UNITED STATES SOLDIERS' HOME THERE IS AUTHORIZED TO BE ESTABLISHED IN THE TREASURY SPECIAL FISCAL YEAR FUNDS ENTITLED . TO THE CREDIT OF WHICH AMOUNTS REPRESENTING ESTATES OF DECEASED SOLDIERS AND DECEASED INMATES OF THE UNITED STATES SOLDIERS' HOME ARE TO BE DEPOSITED AND EACH FISCAL YEAR FUND THUS ESTABLISHED TO REMAIN AVAILABLE FOR SETTLEMENT OF PROPER CLAIMS FOR THREE FULL FISCAL YEARS. IT WAS HELD THAT THE AMOUNTS REPRESENTING ESTATES OF DECEASED INMATES OF THE SOLDIERS' HOME HERETOFORE DEPOSITED TO . PERMANENT FUND (TRUST FUND)" IN THE ABSENCE OF EVIDENCE THAT THE AMOUNTS DEPOSITED TO THE 1923 AND 1924 APPROPRIATIONS REPRESENTED ESTATES OF INMATES WHO HAVE BEEN DEAD MORE THAN THREE YEARS OR THAT THE AMOUNTS DEPOSITED TO THE 1918 AND 1921 APPROPRIATIONS HAVE NOT HERETOFORE BEEN PAID IN CLAIMS TO THE HEIRS OF INMATES.

A-3112, JULY 31, 1924, 4 COMP. GEN. 138

ESTATES OF DECEASED SOLDIERS AND INMATES OF THE UNITED STATES SOLDIERS' HOME THERE IS AUTHORIZED TO BE ESTABLISHED IN THE TREASURY SPECIAL FISCAL YEAR FUNDS ENTITLED ,ESTATES OF DECEASED SOLDIERS, UNITED STATES ARMY (TRUST FUND)," WITH FISCAL YEAR DESIGNATED, TO THE CREDIT OF WHICH AMOUNTS REPRESENTING ESTATES OF DECEASED SOLDIERS AND DECEASED INMATES OF THE UNITED STATES SOLDIERS' HOME ARE TO BE DEPOSITED AND EACH FISCAL YEAR FUND THUS ESTABLISHED TO REMAIN AVAILABLE FOR SETTLEMENT OF PROPER CLAIMS FOR THREE FULL FISCAL YEARS, AT THE TERMINATION OF WHICH THE BALANCE, IF ANY, SHALL BE TRANSFERRED TO "SOLDIERS' HOME, PERMANENT FUND (TRUST FUND).'

COMPTROLLER GENERAL MCCARL TO THE SECRETARY OF THE TREASURY, JULY 31, 1924:

THERE HAS BEEN RECEIVED YOUR LETTER OF JUNE 11, 1924, FORWARDING LETTER FROM THE SECRETARY OF WAR, SUPPLEMENTAL TO YOUR LETTER OF MAY 28, 1924, CONCERNING THE PROPER DISPOSITION TO BE MADE OF FUNDS REPRESENTING ESTATES OF DECEASED UNITED STATES SOLDIERS AND DECEASED INMATES OF UNITED STATES SOLDIERS' HOME.

IN DECISION OF JULY 9, 1924, RENDERED ON YOUR SUBMISSION OF MAY 28, 1924, IT WAS HELD THAT THE AMOUNTS REPRESENTING ESTATES OF DECEASED INMATES OF THE SOLDIERS' HOME HERETOFORE DEPOSITED TO ,PAY, ETC., OF THE ARMY" FOR FISCAL YEARS 1918, 1921, 1923, AND 1924, COULD NOT BE DEPOSITED TO THE CREDIT OF THE APPROPRIATION "SOLDIERS' HOME, PERMANENT FUND (TRUST FUND)" IN THE ABSENCE OF EVIDENCE THAT THE AMOUNTS DEPOSITED TO THE 1923 AND 1924 APPROPRIATIONS REPRESENTED ESTATES OF INMATES WHO HAVE BEEN DEAD MORE THAN THREE YEARS OR THAT THE AMOUNTS DEPOSITED TO THE 1918 AND 1921 APPROPRIATIONS HAVE NOT HERETOFORE BEEN PAID IN CLAIMS TO THE HEIRS OF INMATES.

IT WAS HELD ALSO AS FOLLOWS:

THE CONDITIONS MAINTAINING PRESENT FOR ADOPTION A PROCEDURE WHICH WILL OVERCOME SUCH CONDITIONS IN THE FUTURE BY THE ESTABLISHMENT OF A SPECIAL FISCAL-YEAR FUND IN THE TREASURY TO THE CREDIT OF WHICH ALL THESE AMOUNTS MAY BE DEPOSITED TO BE SUBJECT TO SETTLEMENT OF CLAIMS FOR A PERIOD OF THREE FISCAL YEARS, AFTER WHICH THERE WILL APPEAR BALANCES TO BE EVENTUALLY TRANSFERRED TO THE APPROPRIATION "SOLDIERS' HOME, PERMANENT FUND (TRUST FUND).' A PROPER SUBMISSION THEREON WILL BE GIVEN DUE CONSIDERATION.

THE SECRETARY OF WAR RECOMMENDS THAT A SPECIAL FUND BE ESTABLISHED AND YOU SUGGEST THAT THE AMOUNTS OF THE ESTATES BE DEPOSITED AS "MISCELLANEOUS RECEIPTS--- PROCEEDS FROM ESTATES OF DECEASED SOLDIERS (TRUST FUND)" AND CARRIED BY APPROPRIATION WARRANT TO THE CREDIT OF APPROPRIATION ENTITLED "ESTATES OF DECEASED SOLDIERS, UNITED STATES ARMY (TRUST FUND).' THERE APPEARS NO OBJECTION TO THE APPROPRIATION TITLE, EXCEPT THAT IT SHOULD BE FOLLOWED BY THE APPROPRIATE FISCAL YEAR, SO THAT AFTER THREE YEARS FROM THE END OF THE FISCAL YEAR IN WHICH THE DEATH OCCURS THE BALANCE REMAINING UNDER THE APPROPRIATE TITLE SET UP FOR THAT FISCAL YEAR MAY BE CLOSED OUT AND TRANSFERRED TO THE SOLDIERS' HOME FUND.

THE PROCEDURE WILL BE THAT WHEN THE WAR DEPARTMENT, SOLDIERS' HOME, OR THIS OFFICE RECEIVES AMOUNTS REPRESENTING ESTATES OF DECEASED SOLDIERS OR INMATES OF SOLDIERS' HOME, AND THE PROVISIONS OF THE ARTICLES OF WAR HAVE BEEN COMPLIED WITH, THE AMOUNTS WILL IMMEDIATELY BE DEPOSITED IN THE TREASURY AS INDICATED AND CARRIED TO THE CREDIT OF THE PROPER FISCAL YEAR APPROPRIATION, FOR INSTANCE, IF THE DEATH OCCURS DURING THE FISCAL YEAR, 1925, TO "ESTATES OF DECEASED SOLDIERS, UNITED STATES ARMY (TRUST FUND), 1925.' THIS FUND WILL REMAIN AVAILABLE FOR SETTLEMENT OF VALID CLAIMS UNTIL JUNE 30, 1928, AFTER WHICH THE BALANCE, IF ANY, REMAINING WILL BE TRANSFERRED TO ,SOLDIERS' HOME, PERMANENT FUND (TRUST FUND).'

THE TRANSFER TO THIS SPECIAL FUND OF AMOUNTS HERETOFORE DEPOSITED TO "PAY, ETC., OF THE ARMY" FOR FISCAL YEARS 1923 AND 1924, AND TO "SOLDIERS' HOME, PERMANENT FUND (TRUST FUND)" OF THE AMOUNTS HERETOFORE DEPOSITED TO "PAY, ETC., OF THE ARMY" FOR FISCAL YEARS 1918 AND 1921, IS AUTHORIZED UPON THE FURNISHING OF THE EVIDENCE INDICATED IN THE DECISION OF JULY 9, 1924.