A-9556, JULY 14, 1925, 5 COMP. GEN. 28

A-9556: Jul 14, 1925

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1925: I HAVE YOUR LETTER OF MAY 8. WHEREIN YOU REQUEST DECISION AS TO WHETHER THERE IS ANY OBJECTION TO HAVING THE ADMINISTRATIVE EXAMINATION OF MONEY ACCOUNTS OF YOUR OFFICE MADE BY THE INSPECTOR GENERAL OF THE ARMY. BEFORE SUCH ACCOUNTS ARE SENT TO THE GENERAL ACCOUNTING OFFICE FOR THE NECESSARY AUDIT REQUIRED BY LAW. THE OFFICE OF PUBLIC BUILDINGS AND PUBLIC PARKS OF THE NATIONAL CAPITAL WAS CREATED BY THE ACT OF FEBRUARY 26. IT WAS PROVIDED. SECTION 4: THE OFFICERS AND EMPLOYEES IN THE OFFICES HEREBY CONSOLIDATED SHALL BECOME OFFICERS AND EMPLOYEES OF THE OFFICE OF PUBLIC BUILDINGS AND PUBLIC PARKS OF THE NATIONAL CAPITAL WITHOUT REAPPOINTMENT. * * * THE DIRECTOR IS AUTHORIZED TO APPOINT.

A-9556, JULY 14, 1925, 5 COMP. GEN. 28

ADMINISTRATIVE EXAMINATION OF ACCOUNTS - OFFICE OF PUBLIC BUILDINGS AND PUBLIC PARKS OF THE NATIONAL CAPITAL THE ADMINISTRATIVE EXAMINATION OF THE MONEY ACCOUNTS OF THE OFFICE OF PUBLIC BUILDINGS AND PUBLIC PARKS OF THE NATIONAL CAPITAL, BEFORE BEING SENT TO THE GENERAL ACCOUNTING OFFICE FOR FINAL AUDIT, MUST BE MADE BY EMPLOYEES UNDER THE SUPERVISION AND DIRECTION OF THE HEAD OF THAT OFFICE, AS REQUIRED BY SECTION 22 OF THE ACT OF JULY 31, 1894, 28 STAT. 211, AND MAY NOT BE MADE BY EMPLOYEES OF ANY OTHER GOVERNMENT SERVICE NOT LAWFULLY UNDER HIS JURISDICTION AT THAT TIME.

COMPTROLLER GENERAL MCCARL TO THE DIRECTOR OF PUBLIC BUILDINGS AND PUBLIC PARKS OF THE NATIONAL CAPITAL, JULY 14, 1925:

I HAVE YOUR LETTER OF MAY 8, 1925, WHEREIN YOU REQUEST DECISION AS TO WHETHER THERE IS ANY OBJECTION TO HAVING THE ADMINISTRATIVE EXAMINATION OF MONEY ACCOUNTS OF YOUR OFFICE MADE BY THE INSPECTOR GENERAL OF THE ARMY, BEFORE SUCH ACCOUNTS ARE SENT TO THE GENERAL ACCOUNTING OFFICE FOR THE NECESSARY AUDIT REQUIRED BY LAW.

THE OFFICE OF PUBLIC BUILDINGS AND PUBLIC PARKS OF THE NATIONAL CAPITAL WAS CREATED BY THE ACT OF FEBRUARY 26, 1925, 43 STAT. 983, CONSOLIDATING THE OFFICE OF PUBLIC BUILDINGS AND GROUNDS AND THE OFFICE OF THE SUPERINTENDENT OF STATE, WAR, AND NAVY DEPARTMENT BUILDINGS INTO A SINGLE OFFICE, AND IT WAS PROVIDED, SECTION 4:

THE OFFICERS AND EMPLOYEES IN THE OFFICES HEREBY CONSOLIDATED SHALL BECOME OFFICERS AND EMPLOYEES OF THE OFFICE OF PUBLIC BUILDINGS AND PUBLIC PARKS OF THE NATIONAL CAPITAL WITHOUT REAPPOINTMENT. * * * THE DIRECTOR IS AUTHORIZED TO APPOINT, IN ACCORDANCE WITH EXISTING LAW, SUCH OFFICERS AND EMPLOYEES * * * AS MAY BE NECESSARY FOR THE PROPER ADMINISTRATION OF HIS OFFICE * * *. THERE MAY BE DETAILED TO ASSIST THE DIRECTOR NOT TO EXCEED TWO QUALIFIED OFFICERS OF THE UNITED STATES ARMY NOT ABOVE THE RANK OF MAJOR.

SECTION 22 OF THE ACT OF JULY 31, 1894, 28 STAT. 211, PROVIDES IN PART AS FOLLOWS:

IT SHALL ALSO BE THE DUTY OF THE HEADS OF THE SEVERAL EXECUTIVE DEPARTMENTS AND OF THE PROPER OFFICERS OF OTHER GOVERNMENT ESTABLISHMENTS, NOT WITHIN THE JURISDICTION OF ANY EXECUTIVE DEPARTMENT, TO MAKE APPROPRIATE RULES AND REGULATIONS TO SECURE A PROPER ADMINISTRATIVE EXAMINATION OF ALL ACCOUNTS SENT TO THEM * * * BEFORE THEIR TRANSMISSION TO THE AUDITORS, * * *

THIS PROVISION OF LAW EVIDENTLY CONTEMPLATES THAT THE HEADS OF DEPARTMENTS AND OTHER GOVERNMENT ESTABLISHMENTS SHALL PROVIDE FOR THE ADMINISTRATIVE EXAMINATION OF MONEY ACCOUNTS OF THEIR OFFICES BY OFFICERS AND EMPLOYEES UNDER THEIR SUPERVISION AND DIRECTION AND DOES NOT APPEAR TO AUTHORIZE THE PRACTICE OF HAVING SUCH DUTY PERFORMED BY THE PERSONNEL OF SOME OTHER DEPARTMENT, BUREAU, OR OFFICE OVER WHICH THE HEAD OF THE OFFICE WHOSE ACCOUNTS ARE INVOLVED HAS NO CONTROL. SECTION 4 OF THE ACT OF FEBRUARY 26, 1925, SUPRA, PROVIDING THAT TWO QUALIFIED OFFICERS OF THE UNITED STATES ARMY NOT ABOVE THE RANK OF MAJOR MAY BE DETAILED TO ASSIST THE DIRECTOR, CONTEMPLATES THAT THE OFFICERS SO DETAILED SHALL BE PLACED SUBJECT TO THE DIRECTION AND CONTROL OF THE DIRECTOR TO PERFORM SUCH DUTIES AS HE MAY ASSIGN TO THEM AND DOES NOT AUTHORIZE THE TRANSFER OF ANY DUTIES IMPOSED UPON HIM BY LAW TO THE OFFICE OF THE INSPECTOR GENERAL OF THE ARMY.

WITHOUT EXPRESSING ANY OPINION AS TO THE AUTHORITY OR DUTY OF THE INSPECTOR GENERAL IN THE MATTER OF INSPECTIONS INVOLVING THE OFFICIAL ACTS OF ANY ARMY OFFICER DESIGNATED FOR DUTY WITH THE OFFICE OF PUBLIC BUILDINGS AND PUBLIC PARKS OF THE NATIONAL CAPITAL, IT MUST BE HELD THAT SUCH INSPECTIONS CAN NOT BE ACCEPTED AS RELIEVING YOU OF THE DUTY IMPOSED UPON YOU AS THE HEAD OF A GOVERNMENT ESTABLISHMENT TO SECURE A PROPER ADMINISTRATIVE EXAMINATION OF THE ACCOUNTS UNDER YOUR SUPERVISION AND DIRECTION.