TRANSPORTATION DIFFERING FROM THAT SPECIFIED IN [A-14235) JULY 15, 1943. To Heads of Departments, Independent Establishments, and Others Concerned: 1. Paragraph 2 of the General Instructions to Carriers, on the reverse of the Government Request for Transportation, Standard Form No. 1030, is as follows: "Where exceptional conditions require the issuance of transportation differing from that specified in the request, the traveler should note in the following space the actual transportation furnished, the reason for the difference, and sign the statement:" 2. Transportation furnished by a carrier other than the one named on the face of Standard Form No. 1030 is "transportation differing from that specified in the request" and in such case the carrier should require the traveler to record, in the space provided on the reverse of the form, the name of the carrier actually furnishing the transportation, and sign the statement. 3. If, at the time the request was presented, conditions were such that the carrier failed, through misunderstanding of the instructions or oversight, to have the traveler record the fact that the carrier other than the one named on the face of the request furnished the transportation, then the carrier's possession of the completed transportation request and the statement of the carrier in its certification of the voucher (Standard Form No. 1067) requesting payment therefor will be prima facie evidence of such carrier's right to payment. Accordingly, a waiver from the carrier to whom the transportation request was originally issued will not be required. FRANK L. YATES, Acting Comptroller General of the United States. RESPONSIBILITY OF DISBURSING AND CERTIFYING OFFICERS [B-31372, A-51607] NOVEMBER 24, 1943 To the Heads of Executive Departments, Agencies, Independent Establishments, and Others Concerned: Treasury Department Circular No. 680, dated February 16, 1942, and General Accounting Office General Regulations No. 93-Revised, dated March 14, 1942, 21 Comp. Gen. 1155, prescribe certain requirements in connection with the act to fix responsibilities of disbursing and certifying officers, and for other purposes, approved December 29, 1941, 55 Stat. 875, as amended by the act of April 28, 1942, 56 Stat. 244, and the act of June 1, 1942, 56 Stat. 306, which are not being fully complied with by all of the various departments, agencies, and independent establishments affected thereby. In the interest of uniformity and efficiency, and to avoid unnecessary delay in the audit and settlement of accounts, the following important requirements of the acts, circular, and regulations are reiterated, and additional matters brought to attention: 1. The act of December 29, 1941, 55 Stat. 875, effective April 1, 1942, as amended, provides in section 1 that disbursing officers under the executive branch of the Government (except as provided in section 4 of the act) shall disburse moneys only upon and in strict accordance with vouchers certified by the head of the department, establishment, or agency concerned, or by an officer or employee thereof duly authorized in writing by such head to certify such vouchers. 2. Section 2 of the act of December 29, 1941, as amended, provides that the officer or employee certifying a voucher shall (a) be held responsible for the existence and correctness of the facts recited in the certificate or otherwise stated on the voucher or its supporting papers, and for the legality of the proposed payment under the appropriation or fund involved; (b) be required to give bond to the United States, with good and sufficient surety approved by the Secretary of the Treasury, in such amount as may be determined by the head of the department, agency, or establishment concerned; and (c) be held responsible for and required to make good to the United States the amount of any illegal, improper, or incorrect payment resulting from any false, inaccurate, or misleading certificate made by him, as well as for any payment prohibited by law or which did not represent a legal obligation under the appropriation or fund involved. 3. When heads of departments, agencies, and independent establishments function as certifying officers, they are required to be bonded. See section 2, 55 Stat. 875, 21 Comp. Gen. 976, and Treasury Department Circular No. 680, second supplement, dated October 11, 1943. 4. Bonds should be forwarded to the Section of Surety Bonds, Bureau of Accounts, Treasury Department, for approval and filing, and no payments should be made by the disbursing officer until this has been accomplished. See sections 5 and 6 (e), Treasury Department Circular No. 680, and paragraph 4 (a), General Regulations No. 93-Revised. 5. Bond data required on the reverse of the certifying officers' signature cards should be completed in every detail by the administrative agency after receipt of notice of approval of the surety. See section 5, Treasury Department Circular No. 680, and paragraph 4 (d), General Regulations No. 93-Revised. The official mail address of the authorized certifying officer shall also be shown on the reverse of the signature cards, and each certifying officer shall keep the General Accounting Office and the appropriate disbursing officer advised as to any change in such address. See section 4 (d), General Regulations No. 93—Revised. 6. When bonds are renewed notice of such renewal should be promptly furnished to the disbursing officers and the General Accounting Office. 7. Where the surety for a bond has agreed to extend such bond to include disbursements for more than one department, agency, or independent establishment, evidence of stipulation and consent agreement showing the departments, etc., included, together with authority to certify and signature cards for each department, agency, or independent establishment concerned should be promptly furnished to the General Accounting Office. 8. Authorizations to certify vouchers for payment, specifying limitations of such authorizations, if any, should be forwarded to the disbursing officer, and copies of same and two accomplished signature cards should be furnished the General Accounting Office promptly, as provided in sections 6 (b) and (d), Treasury Department Circular No. 680, and sections 4 (b) and (c), General Regulations No. 93-Revised. 9. Revocations of authority to certify, giving effective date, are required to be promptly furnished the disbursing officer and the General Accounting Office. See section 7, Treasury Department Circular No. 680, and section 5, General Regulations No. 93-Revised. 10. Section 6, General Regulations No. 93-Revised, provides that the certifying officer's name and the title "Authorized Certifying Officer" be printed or typed below his signature, and that the date of certification be shown. This information is essential in order that exceptions may be properly stated and correspondence addressed to the person to be held responsible. 11. The act of December 29, 1941, provides in section 3 that the liability of the certifying officer or employee shall be enforced in the same manner and to the same extent as now provided by law with respect to enforcement of the liability of disbursing and other accountable officers. In order that the provisions of the act may be properly carried out and to expedite the audit, and also to determine the accountability of former certifying officers with greater dispatch, it is incumbent upon all officials and employees concerned to take appropriate action in accordance with the foregoing. LINDSAY C. WARREN, Comptroller General of the United States. INDEX DIGEST ABSENCES: See Leares of Absence. ACCOUNTS: Accounting systems-revised procedureGen. Reg. 100, Oct. 4, 1943.... Accounts current-correction of errors in charges and credits-revised procedure— Gen. Reg. 99, Nov. 20, 1943..... Appropriation accounts. See Appropriations, accounts. Disbursing officers and agents-correction of errors in charges and credits-revised procedure-Gen. Reg. 99, Nov. 20, 1943... Naval Procurement Fund. See Funds, Naval Procurement Fund. Project accounts-correction of errors in charges and credits-revised procedure Gen Reg. 99, Nov. 20, 1943_ Schedule of adjustments-correction of errors in charges and credits-revised procedure-Gen Reg. 99, Nov. 20, 1943....... Schedule of collections: Copies distribution-rescission of requirement for furnishing copy to Civil Service Commission-Gen. Reg. 87, Supp. 1, July 12, 1943.. Page ADVANCE PAYMENTS: See Payments, advance. 1003 1001 1001 1001 1001 996 ADVERTISING: Necessity or non-necessity: Administrative determination of non necessity: Administrative conclusions that particular firm would have advantage in competitive bidding for production of color prints of motion picture film by reason of its association with production of original film, and that it is the only firm possessing necessary equipment and qualifications for such work, do not justify award of contract to such firm without advertising for bids pursuant to sec. 3709, R. S. Numerous decisions cited, discussed, and distinguished. As to limited nature of permissible exercise of administrative discretion in matter of compliance with advertising requirements of sec. 3709, R. S., see quotation from U. S. v. Purcell Envelope Co., 249 U. S. 313. Sole manufacturer, producer, etc.: Administrative conclusions that particular firm would have advantage in competitive bidding for production of color prints of motion picture film by reason of its association with production of original film, and that it is the only firm possessing necessary equip ment and qualifications for such work, do not justify award of contract to such firm without advertising for bids pursuant to sec. 3709, R. S. Numerous decisions cited, discussed, and distinguished. Administrative determinations based solely upon opinion or hearsay that only one manufacturer or supplier possesses necessary qualifications to perform certain work or furnish certain supplies may not be accepted as controlling in matter of whether advertising for bids is required pursuant to sec. 3709, R. S... AFFIDAVITS: Non-use of mercenary means in obtaining appointment: Applicability-Foreign Service officers-as appointment or promotion of Foreign Service officers is required under 22 U. S. Code 4 to be made by President by and with advice and consent of Senate, such officers are regarded as constitutional officers and must execute personally and Page 395 395 395 395 AFFIDAVITS-Continued. Non-use of mercenary means in obtaining appointment-Continued. file with Comptroller General affidavit Page ALIENS: 391 391 391 391 Employment: In absence of statute or treaty to con- See Oaths, Page 733 733 576 AIRCRAFT: expense reimbursement See Compensation, allotments; Family Allot- ALLOWANCES: See, also, specific index headings, such as In general-temporarily promoted Navy, |