APPROPRIATIONS—Continued.
Transfers-Continued.

Between departments and establish-
ments-Continued.
Limitations-Continued.

Personal services-Continued.

were performed by it, employees
of said Bureau who are compen.
sated without regard to the Classi-
fication Act may be used in per-
formance of the work-whether
the work be done on a reimburse-
ment or advance-of-funds basis-
even though the appropriations
from which the funds are to be
transferred in payment for the
work require that employees of the
transferring agency be paid in ac-
cordance with the Classification
Act. 21 C. G. 254; 18 id. 489; 17 id.
900; 16 id. 3, distinguished.....
Where work can be performed by a
department or agency with its own
funds and facilities as well as it
could be performed by another
department or agency, funds may
not legally be transferred under
authority of sec. 601 of the act of
June 30, 1932, to such other depart-
ment or agency merely for the pur-
pose of avoiding restrictions im-
posed upon the transferring agency
in the employment of personnel..
To surplus fund:
Amounts omitted from surplus fund
warrant-unexpended balances of ap-
propriations subject to surplus fund
provisions of act, June 20, 1874, lapse
into surplus fund by operation of law
after being on books of Treasury for
two fiscal years even though by error
or because of repayments thereafter
they may not have been included in
their entirety in Surplus Fund war-
rant issued at end of two fiscal years.
See 8 Comp. Dec. 881...
Indefinite amount of appropriations-
provision of act, June 20, 1874, as
amended, requiring all unexpended
balances of appropriations which shall
have remained on books of Treasury
for two fiscal years to be carried to sur-
plus fund of the Treasury, is applic-
able to an indefinite appropriation,
that is, an appropriation made for a
particular fiscal year but indefinite as
to amount...
Purpose and effect-discussion of pur-
pose and effect of surplus fund pro-
visions of act, June 20, 1874, citing Vol.
1, First Comptroller's Decisions
(Lawrence) Appendix, Chap. XIV,
Pages 579-592.

War Department:

"Cemeterial Expenses":

Availability for clothing for burial pur-

Page | APPROPRIATIONS-Continued.
War Department-Continued.

749

749

46

46

46

Page

"Cemeterial Expenses"-Continued.
17, 1938, authorizing appropriations to
be made for funeral expenses of certain
Army and War Dept. personnel, leaves
no available outer clothing with which
to clothe his remains, the appro. made
by the War Dept. Civil Appro. Act,
1942, under heading "Cemeterial
Expenses" to carry out purposes of
said act of May 17, 1938, is available for
the purchase of suitable clotning for
this purpose, including articles of uni-
form for Army officers who die while
in active service.

Scope in general-effect of appro. made
by War Dept. Civil Appropriation
Act, 1942, under heading "Cemeterial
Expenses" for "**
recovery of
bodies and disposition of the remains
as authorized by the Act of May 17,
1938, ... including remains of
personnel of the Army of the United
States who die while on active duty;

ARMY:

" is to extend the funeral ex-
pense benefits of the act of May 17,
1938, to Army personnel who die while
on active duty, and, therefore, reserve
officers who die while on active duty
are within the act....

Commissioning of women-propriety of-
authority in act, Sept. 22, 1941, to make
temporary appointments as officers in
Army of U. S. "from among qualified per
sons" refers to and contemplates men ex-
clusively, and may not be regarded as
authority for commissioning women as
officers in Army of U. S..
Inductee's eligibility for commission in
Naval Reserve-provision in sec. 4, Naval
Reserve Act of 1938, that no officer of Naval
Reserve shall be a member of any other
naval or military organization except the
Naval Militia, disqualifies an Army in-
ductee from accepting a commission in the
Naval Reserve, but the fact that an in-
ductee cannot accept such a commission
while still in the Army does not invalidate
the commission so as to prevent a valid
acceptance upon removal of the disquali-
fication by discharge from the Army....
Regular Army Reserve-status of-Regular
Army Reserve is a reserve component of
the Army of the United States and, also,
a reserve of the Regular Army..
Scope of temporary appointment authority
conferred by act, Sept. 22, 1941-act of
Sept. 22, 1941, makes no provision for pro-
motion of officers or other persons already
in military service, but is authority only
for temporary appointments of officers in
Army of U. S. from among qualified per-
sons that is, persons otherwise eligible to

673

673

1073

819

365

ARMY-Continued.

component of said Army, such as Regular
Army, Nat'l Guard, or Officers' Reserve
Corps..

ASSIGNMENTS:

See Claims, assignments.

ATTORNEYS:

Fees-defendants in military service-ap-
propriation availability-neither the Alas-
ka "C" Fund nor any other appropriated
moneys are available for payment of
compensation to attorneys who are ap-
pointed pursuant to Soldiers and Sailors
Civil Relief Act of 1940 to represent in
court proceedings defendants who are in
the military service.

AUDIT:

General Accounting Office. See General
Accounting Office, audit.

AUTOMOBILES:

See Vehicles.

BAILMENTS:

Property damage, loss, etc. liability. See
Property.

BANKRUPTCY:

Government debtors:

Administrative notice to G. A. O.
Claim report expedition...
BIDDERS:

Combinations-anti-trust law violations-
jurisdiction-since G. A. O. is not directly
concerned with enforcement of anti-trust
laws, any question arising with regard
thereto primarily would be for considera-
tion by Justice Dept..
Negotiation with in awarding contracts.
See Contracts, awards, negotiation.
Qualifications-general extent of showing
which may be required-any reasonable
qualifications which bidders might be re-
quired to demonstrate to secure award of a
negotiated contract may be required in the
advertisement for proposals in contempla-
tion of award upon a competitive basis

BIDS:

Acceptance. See Contracts, awards.
Acceptance of highest or other than highest
bid- sales. See Sales, acceptance of highest
or other than highest bid.

Invitations to bid. See related heading:
Contracts, specifications.
Mistakes:

Correction-limit of relief. See Bids, mis-
takes, limit of relief.
Limit of relief-item price reversals-
where a bidder, through bona fide error
which should have been apparent to the
contracting officer, reversed its intended
bid prices on items 2 and 3 of the invita-
tion, resulting in acceptance of its bid on
item 3 and rejection of its bid on item 2,
payment may be made on the accepted

Page

1073

667

Price-fixing, labor, etc., stipulations:
Bids in excess of established maximum
prices-bids offering to purchase com-
modities from the Govt. at prices in
excess of maximum prices established
therefor in accordance with Emergency
Price Control Act of 1942, may be re-
jected, unless bidders are informed, in
invitation for bids, that bids in excess
of maximum will be regarded as having
been quoted at maximum price. 106
Federal Prison Industries, Inc., may not,
in selling scrap material, insert in invi-
tation for bids a provision that bids in
excess of ceiling price established by
Office of Price Administration and
Civilian Supply for such scrap ms-
terial would be rejected...

BLIND-MADE PRODUCTS:

Purchasing requirements. See Contracts,
blind-made products.

BOARDS AND COMMISSIONS:

Traveling expenses. See Traveling Expenses,
boards, commissions, committees, etc.
Validity:

Hearings on employee grievances:

A committee to hear grievances of em-
ployees of Federal Security Agency.
set up under E. O. 7916, June 24, 1938.
the membership of which includes
employees of other Federal agencies.
is in contravention of the act of Mar.
4, 1909, prohibiting employment by
detail or otherwise of services from any
Govt. establishment in connection
with the work of a commission, coun-
cil, board, or similar body....
A hearing committee administratively
set up under E. O. 7916, June 24, 1938,
to hear grievances of employees of
Federal Security Agency and which
has no independent authority but
serves only in an advisory capacity is
not within inhibition of sec. 3681,
R. S., or sec. 9, act of Mar. 4, 1909.
which prohibit expenditure of public
funds for compensation or expenses of
commissions, councils, boards, or
similar bodies, unless specifically
authorized by law.

BONDS:

Contract wage, labor, materialmen, etc.,
payments-claims of unpaid laborers,
materialmen, etc. See Contracts, pay-
ments, claims of unpaid laborers, material-
men, etc.

316

302

BONDS-Continued.

Government:

Savings bonds:

Purchase by pay-roll deductions:
Cost-plus contracts. See Contracts,
cost-plus, pay-roll deductions, sarings-
bond purchases.

No objection to procedure whereby
payment of employee's salary would
be made partly by check or cash and
partly in U. S. Savings Bonds, even
though procedure contemplates
issuing of bonds in name of other
persons designated by employee and
that salary deduction for each pay
period may not in every instance
equal full purchase price of a bond,
provided that, in addition to em-
ployee's previously executed author-
ization for salary deductions, there
be obtained when each bond is deliv-
ered a receipt acknowledging full pay-
ment of salary for period involved..
Where employee voluntarily agrees to
accept U. S. Savings Bonds in lieu
of compensation for services render-
ed, there is no legal objection to an
administratively proposed proce-
dure whereby a part of his current
compensation is to be reserved on
each pay roll until sufficient with-
holdings have been made to equal
purchase price of bonds for which
he has subscribed, provided that
adequate accounting data are fur-
nished to enable a proper audit
thereof by this office....
Performance-requiring of-truck guar-
antees -requirement in invitations for
bids on heavy-duty trucks that successful
bidder post bond equal to 100 percent of
amount of contract as guarantee that
trucks will conform to specifications and
will perform satisfactorily for one year
apparently would increase unnecessarily
the cost of the trucks, so that such bond
should not be required unless there is
reason to believe that successful bidder
may be other than a reputable manufac-
turer and that the bond is necessary to
protect the Government's interest........
Surety-certifying officer bonding require-
ments. See Certifying Officers, bonding
requirements.

942

208

1132

TION-Continued.

Acquisition of easements-Continued.

Title requirements-Continued.

Where, in connection with acquisition
of easements or rights-of-way by
Bonneville Power Adm., Atty. Gen.
waives requirement for his title opin-
ion, Adm. in support of payments
therefor need obtain only such title
evidence as, in its judgment, is war-
ranted in the particular case, but
should furnish a showing of waiver by
Atty. Gen., an appropriate adminis
trative statement of payee's claimed
interest in land, and evidence reason-
ably relied on by Administrator in
verification of payee's claim of inter-

est.

Acquisition of land-abstracts of title-
appropriation availability-under Bonne-
ville Act of Aug. 20, 1937, which authorizes
Bonneville Power Administrator to ac-
quire by condemnation real estate or
any interest therein for the purposes of
the act and authorizes the handling of
condemnation proceedings jointly by the
Dept. of Justice and the Administration,
the costs of abstracts of title required and
obtained for use in connection with such
proceedings are chargeable to the appro-
priation of the acquiring agency rather
than to Dept. of Justice appropriations
as would be required under the usual rule
stated in 8 Comp. Gen. 308

BOOKS, PERIODICALS, AND NEWS-

PAPERS:

Periodicals statutory purchase restriction
applicability to indispensable need--
notwithstanding restriction in sec. 3, act
of Mar. 15, 1898, against purchase of peri-
odicals, books of reference, etc., unless
appropriation shall specifically provide
therefor, cost of subscriptions to such peri-
odicals as may be administratively de-
termined to be indispensable-as distin-
guished from merely desirable or help
ful-to accomplishment of purpose for
which appropriation has been made is
proper charge against appropriation, even
though appropriation makes no specific
mention of periodicals, etc..
BURIAL EXPENSES:

Death during authorized leave:
Leave in U. S. from foreign duty:
Payment of expenses of preparation and
transportation of remains of Foreign
Service officer or employee who, while
officially stationed outside of U. S..
was on temporary leave of absence in
U. S. when death occurred would not
be authorized under 22 U. S. C. 130a,
providing for payment of such expenses
with respect to Foreign Service per
sonnel who die abroad or in transit
while in discharge of their official
duties, but payment is authorized

BURIAL EXPENSES-Continued.
Death during authorized leave-Continued.
Leave in U. S. from foreign duty-Con.
under broader provisions of act, July
8, 1940, covering civilian employees
generally.

Where civilian employee died while on
leave in U. S. from duty in a foreign
country, preparation of his remains
at Govt. expense is authorized under
act, July 8, 1940, which, in authorizing
preparation and transportation of
remains of civilian personnel who die
while performing official duties in a
foreign country, provides that the
benefits authorized therein shall not
be denied because deceased was tem-
porarily absent from duty when death
occurred..
Death during temporary duty-civilian
employee who died at a place to which he
had been ordered for "temporary duty"
under orders precluding payment of a per
diem in lieu of subsistence may be con-
sidered as having been in a "travel status"
at time of his death within meaning of act,
July 8, 1940, which authorizes prepara-
tion and transportation of remains of
civilian personnel at Govt. expense when
death occurs while in a travel status..----
Death during unauthorized leave-as dis-
tinguished from death during desertion-
right to payment of burial expenses under
act, June 15, 1936, is not forfeited merely
because death occurs while Army Reserve
officer on active duty is on unauthorized
leave, as distinguished from desertion....
Furnishing of clothing-War Dept. and
Army personnel-where a deceased person
entitled to the benefits of the act of May
17, 1938, authorizing appropriations to be
made for funeral expenses of certain Army
and War Dept. personnel, leaves no avail-
able outer clothing with which to clothe
his remains, the appro. made by the War
Dept. Civil Appro. Act, 1942, under head-
ing "Cemeterial Expenses" to carry out
purposes of said act of May 17, 1938, is
available for the purchase of suitable
clothing for this purpose, including articles
of uniform for Army officers who die while
in active service..........
General effect of War Dept. "Cemeterial
Expenses" appropriation language- effect
of appro. made by War Dept. Civil Appro-
priation Act, 1942, under heading "Cem-
eterial Expenses" for "*

recovery
of bodies and disposition of the remains as
authorized by the Act of May 17, 1938,

⚫ including remains of personnel of
the Army of the United States who die
while on active duty;
"' is to extend

the funeral expense benefits of the act of
May 17, 1938, to Army personnel who die
while on active duty, and, therefore,
reserve officers who die while on active
duty are within the act...

Transportation of remains. See Transpor-
tation, remains.

"BUY AMERICAN ACT":

See Contracts, foreign products.
CARDS:

Credit-telephone tolls..

Page

1158

See Commerce Department.
CERTIFICATES:

General certificates on vouchers and invoices:
Applicability to cost-plus contracts....
Applicability where taxes are included in
purchase price-where a contract for
supplies is awarded on basis of including
State and local sales taxes in the pur-
chase price without deduction of an
amount representing such taxes, the
general certificate for vouchers and in-
voices prescribed by circular letter
A-51607, A-49009, Aug. 15, 1941, 21
Comp. Gen., 1160 may be modified by
eliminating therefrom the phrase "and
that State or local sales taxes are not in-
cluded in the amounts billed," provided
that, in all cases where the legal incidence
of such taxes is upon the vendee, appro-
priate steps be taken to obtain appro-
priate certificates from the dealers in
accordance with Gen. Reg. No. 86-
Revised..

Revision..

Sufficiency for ceiling price purposes-
Circ. Letter A-51607, A-49009, June 3,
1942..

Matters involving other index headings.
See specific index headings.
CERTIFYING OFFICERS:
Authorization forms, filing requirements,
manner of certification, etc.-Gen. Reg.
93-Revised, Mar. 14, 1942...
Bonding requirements:

Applicability to heads of departments,
under secretaries, etc.-words "officer or
employee" as used in sec. 2, act, Dec. 29,
1941, providing that a bond be furnished
by the "officer or employee" who certi-
fies a voucher for payment in the
executive branch of the Govt., refer to
the persons who are authorized to certify
vouchers by sec. 1 of the act which
specifically includes heads of depart-
ments, etc., involved, so that when the
heads of departments, etc., or Under
Secretaries and Assistant Secretaries
duly acting in their place or stead, func-
tion as certifying officers, they are
required to furnish bonds...

1161

719

1160

1162

1155

976

CERTIFYING OFFICERS—Continued.
Bonding requirements-Continued.
Authority of Sec. of Treasury to determine
who shall give bond-requirement in
sec. 2, act, Dec. 29, 1941, that bonds be
furnished by officers and employees who
certify vouchers for payment in the
executive branch of the Govt. is not a
matter to be governed by regulations
but by the statute itself, and the author-
ity vested by the act in the Sec. of the
Treasury to prescribe the condition of
such bonds, etc., does not include
authority to issue regulations as to who
shall or shall not be required to furnish
bonds.....

Status of "approving officer"-an officer or
employee who, merely for administra.
tive control purposes, approves a voucher
as the "Authorized Approving Officer,"
after it has been certified by a duly
authorized officer or employee as to the
correctness of the facts upon which the
voucher is based and as to the legality
of the proposed payment, is not a certi-
fying officer within the meaning of the
act of Dec. 29, 1941, requiring certifying
officers to be bonded....
Where bond required under general ad-
ministrative authority-where it is pro-
posed by Library of Congress-an agency
not in executive branch of Govt.-to
bond its certifying officers under adminis
trative arrangement conforming sub-
stantially with procedure provided for in
act of Dec. 29, 1941, which establishes
responsibilities of certifying and dis-
bursing officers in executive branch,
there is for consideration whether such
bonds should not run to disbursing officer,
who is primarily liable for expenditure
of public funds advanced to him, as well
as to U.S..........

Decision requests. See General Accounting
Office, decisions.

Liability:

Administrative responsibility fixing where
not fixed by statute:
General effect on certifying officer's in-
debtedness-fixing of responsibility
and bonding of certifying officers of
Library of Congress-an agency not
in executive branch of the Govt.-
under an administrative arrangement
conforming substantially with pro-
cedure provided for under act, Dec.
29, 1941, which establishes responsi-
bilities of certifying and disbursing
officers in the executive branch, would
not authorize granting certifying offi-
cers of the Library the relief or right
to advance decisions which is author-
ized by the act for such officers in the
executive branch..

General effect on disbursing officer's
liability-act of Dec. 29, 1941, which

establishes responsibilities of certify-

470350m42-76

Page CERTIFYING OFFICERS-Continued.

976

841

987

987

Liability-Continued.

Administrative responsibility fixing where

not fixed by statute-Continued.
ing and disbursing officers in execu-
tive branch of the Govt., is not ap-
plicable to similar officers of the Li-
brary of Congress-an agency not in
the executive branch-and the fixing
of responsibility and bonding of certi-
fying officers for the Library, under an
administrative arrangement conform-
ing substantially with the procedure
provided for under the act, would not
operate to make the disbursing officer
for the Library responsible only to an
extent comparable with the responsi-
bility fixed by the act for disbursing
officers in the executive branch......
Ceiling price regulations compliance-
Circ. Letter A-51007, A-49009, June 3,
1942.

Effect of administrative preaudit certifica-
tion-certifying officers will be held re-
sponsible for erroneous or improper reim-
bursements to cost-plus-a-fixed-fee con-
tractors, notwithstanding any preaudit
approval by Govt. personnel of con-
tractor's payments under a contract
stipulation providing for such reimburse-
ments..

G. A. O. responsibility fixing procedure
generally-Gen. Reg. 93-Revised, Mar.
14, 1942.
Leaves of absence-unliquidated ad-
vances-certifying officer who certified
pay roll including salary payment to
probationary employee for advanced sick
leave in excess of that which would
accumulate from date of advance to end
of probationary period is responsible for
the resulting overpayment of salary
which remained uncollected when the
employee died without having returned
to duty..

Page

987

1162

598

1155

766

1155

Notices of exceptions in audit of disbursing
officers' accounts-general procedure-
Gen. Reg. 93-Revised, Mar. 14, 1942................
Replies to exceptions in audit of disbursing
officers' accounts-general procedure-
Gen. Reg. 93-Revised, Mar. 14, 1942..... 1155
CHECKS:

---

Cashing charges cost-plus contractors'
checks-where a cost-plus-a-fixed-fee con-
tract provides for reimbursement for costs
incident to contractor's compliance with
its obligation to furnish free pay roll check-
cashing facilities for its employees, contrac-
tor may be reimbursed for the fixed check-
cashing charges paid a local bank pursuant
to an agreement, made necessary by the
inadequacy of local banking facilities,
whereby the bank not only cashed checks
for employees directly without charge but
also cleared checks cashed by local mer-
chants and other patrons presented to it