A-34263, NOVEMBER 25, 1930, 10 COMP. GEN. 235

A-34263: Nov 25, 1930

Additional Materials:

Contact:

Edda Emmanuelli Perez
(202) 512-2853
EmmanuelliPerezE@gao.gov

 

Office of Public Affairs
(202) 512-4800
youngc1@gao.gov

PROVIDED THAT ALL OBLIGATIONS FOR WHICH EXPENDITURES ARE MADE ARE APPROVED IN ADVANCE BY THE SECRETARY OF STATE OR. THE VOUCHERS ARE CERTIFIED BY HIM BEFORE PAYMENT. ATTENTION IS INVITED TO SECTION 2. THE HEADS OF THE VARIOUS DEPARTMENTS AND BRANCHES OF THE GOVERNMENT ARE AUTHORIZED. THE ESTABLISHED ACCOUNTING PROCEDURE IS FOR ACCOUNTS TO BE RENDERED BY ACCOUNTABLE OFFICERS. IRRESPECTIVE OF WHAT BRANCH OF THE GOVERNMENT IS TO MAKE AN EXHIBIT OR PARTICIPATE IN THE EXPOSITION. IN VIEW OF THE FACT THAT EXPENDITURES UNDER THE APPROPRIATION IN QUESTION ARE PAYABLE ONLY UPON CERTIFICATION IN ADVANCE BY THE SECRETARY OF STATE OR. IT WOULD APPEAR TO BE THE LOGICAL PROCEDURE TO HAVE THE DISBURSING CLERK OF THE DEPARTMENT OF STATE MAKE PAYMENT OF ALL OBLIGATIONS LEGALLY INCURRED UNDER THIS APPROPRIATION INSTEAD OF ALLOTTING PORTIONS OF THE APPROPRIATION TO THE VARIOUS DEPARTMENTS FOR DISBURSEMENT.

A-34263, NOVEMBER 25, 1930, 10 COMP. GEN. 235

APPROPRIATIONS - TRANSFER OR ALLOCATION - INTERNATIONAL EXPOSITION OF COLONIAL AND OVERSEAS COUNTRIES AT PARIS, FRANCE DISBURSEMENTS FROM THE APPROPRIATION FOR THE PARTICIPATION BY THE UNITED STATES IN THE INTERNATIONAL EXPOSITION OF COLONIAL AND OVERSEAS COUNTRIES AT PARIS, FRANCE, MAY BE MADE BY THE DISBURSING CLERKS OF THE VARIOUS DEPARTMENTS OF THE FEDERAL GOVERNMENT FROM FUNDS ALLOTTED TO THE RESPECTIVE DEPARTMENTS BY THE SECRETARY OF STATE, PROVIDED THAT ALL OBLIGATIONS FOR WHICH EXPENDITURES ARE MADE ARE APPROVED IN ADVANCE BY THE SECRETARY OF STATE OR, BY HIS DIRECTION, BY AN ASSISTANT SECRETARY, AND THE VOUCHERS ARE CERTIFIED BY HIM BEFORE PAYMENT.

COMPTROLLER GENERAL MCCARL TO THE SECRETARY OF STATE, NOVEMBER 25, 1930:

THERE HAS BEEN RECEIVED YOUR LETTER OF NOVEMBER 18, 1930, AS FOLLOWS:

WITH REFERENCE TO PUBLIC RESOLUTION NO. 95, 71ST CONGRESS AUTHORIZING THE PARTICIPATION OF THE UNITED STATES IN AN EXPOSITION TO BE HELD IN PARIS, FRANCE, IN 1931, ATTENTION IS INVITED TO SECTION 2, AUTHORIZING THE HEADS OF THE VARIOUS DEPARTMENTS AND BRANCHES OF THE GOVERNMENT, IN COOPERATION WITH THE SECRETARY OF STATE, TO COLLECT AND PREPARE SUITABLE EXHIBITS FOR DISPLAY AT THE EXPOSITION, THE DEPARTMENT DESIRES TO BE INFORMED WHETHER ALLOTMENTS OF MONEY FOR DIRECT EXPENDITURE MAY BE MADE FROM THIS APPROPRIATION TO THE VARIOUS DEPARTMENTS FOR THEIR USE IN PREPARING AND SHIPPING EXHIBITS AND FOR OTHER INCIDENTAL EXPENDITURES WHICH THEY MAY BE REQUIRED TO MAKE.

PUBLIC RESOLUTION OF JUNE 24, 1930, 46 STAT. 807, PROVIDES FOR THE APPOINTMENT BY THE PRESIDENT OF A COMMISSIONER GENERAL AND ONE COMMISSIONER TO REPRESENT THE UNITED STATES IN THE INTERNATIONAL EXPOSITION OF COLONIAL AND OVERSEAS COUNTRIES TO BE HELD AT PARIS, FRANCE, IN 1931, AND FURTHER PROVIDES THAT:

* * * THE COMMISSIONER GENERAL SHALL * * * UNDER THE DIRECTION OF THE SECRETARY OF STATE, (1) MAKE ALL NEEDFUL RULES AND REGULATIONS RELATIVE TO THE EXHIBITS FROM THIS COUNTRY AND ITS OVERSEA TERRITORIES, AND FOR THE EXPENDITURES INCIDENT TO THE INSTALLATION OF SUCH EXHIBITS, * * * (4) WITH REFERENCE TO SUCH EXHIBITS FROM THIS COUNTRY AND ITS OVERSEA TERRITORIES, AND REPORTS, COOPERATE WITH AND SECURE THE ASSISTANCE OF THE VARIOUS EXECUTIVE DEPARTMENTS AND BRANCHES OF THE GOVERNMENT PARTICIPATING IN THE EXPOSITION, * * *. THE HEADS OF THE VARIOUS DEPARTMENTS AND BRANCHES OF THE GOVERNMENT ARE AUTHORIZED, IN COOPERATION WITH THE SECRETARY OF STATE, TO COLLECT AND PREPARE SUITABLE EXHIBITS FOR DISPLAY AT THE EXPOSITION, ACCOMPANIED BY APPROPRIATE DESCRIPTIONS IN THE FRENCH AND ENGLISH LANGUAGES.

* * * ALL EXPENDITURES SHALL BE SUBJECT TO APPROVAL BY THE SECRETARY OF STATE AND PAYABLE UPON HIS CERTIFICATION, BUT SHALL NOT BE SUBJECT TO THE PROVISIONS OF ANY LAW OTHER THAN THIS ACT REGULATING OR LIMITING THE EXPENDITURE OF PUBLIC MONEY, BUT THIS PROVISION SHALL NOT BE CONSTRUED TO WAIVE THE SUBMISSION OF ACCOUNTS AND VOUCHERS TO THE GENERAL ACCOUNTING OFFICE FOR AUDIT OR PERMIT ANY INDEBTEDNESS TO BE INCURRED IN EXCESS OF THE AMOUNT AUTHORIZED TO BE APPROPRIATED.

THE LAW CLEARLY PROVIDES FOR THE "SUBMISSION OF ACCOUNTS AND VOUCHERS" TO THIS OFFICE FOR AUDIT. THE ESTABLISHED ACCOUNTING PROCEDURE IS FOR ACCOUNTS TO BE RENDERED BY ACCOUNTABLE OFFICERS--- THE DISBURSING OFFICERS OF THE UNITED STATES, AND IRRESPECTIVE OF WHAT BRANCH OF THE GOVERNMENT IS TO MAKE AN EXHIBIT OR PARTICIPATE IN THE EXPOSITION, ANY EXPENDITURES IN THAT CONNECTION MUST BE THE MATTER OF AN ACCOUNT TO BE RENDERED BY AN OFFICER ACCOUNTABLE TO THE UNITED STATES EITHER UNDER A SPECIAL DESIGNATION TO MAKE DISBURSEMENTS UNDER THIS APPROPRIATION OR AS AN ADDITIONAL DUTY PLACED UPON EXISTING DISBURSING OFFICERS. IN VIEW OF THE FACT THAT EXPENDITURES UNDER THE APPROPRIATION IN QUESTION ARE PAYABLE ONLY UPON CERTIFICATION IN ADVANCE BY THE SECRETARY OF STATE OR, BY HIS DIRECTION, AN ASSISTANT SECRETARY, IT WOULD APPEAR TO BE THE LOGICAL PROCEDURE TO HAVE THE DISBURSING CLERK OF THE DEPARTMENT OF STATE MAKE PAYMENT OF ALL OBLIGATIONS LEGALLY INCURRED UNDER THIS APPROPRIATION INSTEAD OF ALLOTTING PORTIONS OF THE APPROPRIATION TO THE VARIOUS DEPARTMENTS FOR DISBURSEMENT. HOWEVER, THIS OFFICE WOULD OFFER NO OBJECTION TO HAVING THE DISBURSEMENTS MADE BY THE DISBURSING CLERKS OF THE VARIOUS DEPARTMENTS FROM FUNDS ALLOTTED TO THE RESPECTIVE DEPARTMENT BY THE SECRETARY OF STATE, PROVIDED ALL OBLIGATIONS FOR WHICH EXPENDITURES ARE MADE ARE APPROVED IN ADVANCE BY THE SECRETARY OF STATE OR, BY HIS DIRECTION, AN ASSISTANT SECRETARY, AND THE VOUCHERS ARE CERTIFIED BY HIM BEFORE PAYMENT. SEE DECISIONS TO YOU OF SEPTEMBER 30, 1927, A 20042, AND NOVEMBER 4, 1930, A-33882.