EXCHANGE-Continued.
Foreign-Continued.

Loss relief-Continued.

ment of pay-exchange loss is not pay.
able on contributions to Civil Service
Retirement Fund, allotments for pur-
chase of war savings bonds, amounts
deducted for victory tax or withholding
tax nor on salary deductions requested
or permitted by an employee as meas-
ure of aid to him in facilitating pay-
ment of taxes....

Old or used equipment, etc. See Contracts,
exchanges, old or used equipment, etc.
FAMILY ALLOTMENT AND AL-

LOWANCE:

Advancement above grade for which author-
ized-payment of quarters allowance for
dependents pending termination of family
allowance-in case of enlisted man, with
dependents, promoted from fourth pay
grade to third, payment, concurrently, of
money allowance for quarters for depend-
ents authorized by sec. 10, Pay Readjust-
ment Act of 1942, for enlisted men of first
three grades and family allowance author-
ized by Servicemen's Dependents Allow-
ance Act of 1942 for dependents of enlisted
men below third pay grade is authorized
during period between actual change of
status and date fixed by statute for termi-
nating family allowance, that is, date dis-
bursing officer paying it receives notice of
change in status, or a date prescribed by
joint regulations of Secs, of War and Navy.
Dependents of women serving in or with
military, naval, etc., forces:
Children:

Effect of receipt by service-father of
rental, etc., allowances for depend-
ent children-where husband of en-
listed member of Women'sArmy Corps
is officer or enlisted man in armed serv-
ices and receiving increased allowances
on account of their dependent child,
family allowance benefits authorized by
Servicemen's Dependents Allowance
Act of 1942 to be paid to dependents of
enlisted personnel of designated grades
are not payable to child as dependent
of Women's Army Corps member....
Family allowance benefits authorized

by Servicemen's Dependents Allow-
ance Act of 1942 for dependents of en-
listed men of designated grades may be
paid to child of member of Women's
Army Corps if child's father is deceased
and mother is not remarried, or, in case
father is not deceased, if child is in fact
dependent upon his mother.....
"Class B" dependents generally-family
allowance benefits authorized by Serv-
icemen's Dependents Allowance Act
of 1942 for dependents of enlisted men of
designated grades may be paid to class
B dependents (parent, grandparent,
brother or sister) of enlisted member

Page FAMILY ALLOTMENT AND AL-
LOWANCE-Continued.

181

1

216

216

Dependents of women serving in or with
military, naval, etc., forces-Con.

of Women's Army Corps, upon show-
ing, as provided in act, that relative is
dependent on such enlisted member for
"a substantial portion of his support"..
Effect of receipt by woman member of
allowance as wife of enlisted man-fam-
ily allowance benefits authorized by
Servicemen's Dependents Allowance
Act of 1942 for dependents of enlisted
men of designated grades may be paid
to Class B dependents (parent, grand-
parent, brother or sister) of enlisted mem-
ber of Women's Army Corps, even
though she is receiving said allowance as
wife of enlisted man, upon showing, as
provided in act, that relative is depend-
ent on such enlisted member for "a sub-
stantial portion of his support”.
Husband-husband of enlisted member
of Women's Army Corps may not be re-
garded as "dependent" within meaning
of Servicemen's Dependents Allowance
Act of 1942 so as to entitle him to pay-
ment of family allowance benefits author-
ized by said act for dependents of en-
listed personnel of designated grades...
FEDERAL DEPOSIT INSURANCE

CORPORATION:

Status of corporation funds-applicability
of general appropriation restrictions-
prohibition in sec. 5, act of July 16, 1914,
against use of appropriated moneys for pur-
chase, maintenance, repair, or operation
of motor-propelled passenger-carrying
vehicles unless specifically authorized by
law is not applicable to expenditures made
from regular funds of Federal Deposit
Insurance Corp. (which are derived from
assessments, etc, and are not appropriated
for expenditure) for payments on mileage
basis to its officers and employees for use
of privately owned automobiles within the
corporate limits of their official stations
while engaged on official business.....
FEES:

In general as to refund of fees erroneously
collected by Govt. officers and employees-
fees improperly collected as result of fault
or negligence of Govt. officers or employees
generally may be refunded. See numerous
decisions cited..

Page

216

216

216

83

417

Postal matters. See Post Office Depart-
ment, mails.

Witnesses. See Witnesses, fees.

FOREIGN EXCHANGE:

See Exchange, foreign.

FOREIGN SERVICE:

Compensation of personnel. See Compen-

sation, Foreign Service personnel.

Filing by officers of affidavit as to non-use of
mercenary means in obtaining appoint-
ments. See Affidavits, non-use of mer-
cenary means in obtaining appointment.

FOREIGN SERVICE-Continued.

Status of officers as "constitutional offi-
cers"-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...

FORMS:

Accounting:

Appropriations, funds, etc.:

Correction of errors in charges and
credits-revised procedure-Gen. Reg

99, Nov. 20, 1943..

Gen. Reg. 100, Oct. 4, 1943.

FRAUD:

Effect on claims-claim for reduced amount
after discovery of fraud in original claim—
restatement of claim for smaller amount
after discovery by Govt. that original
claim, supported by false or fraudulent
evidence, was deliberately presented for
amount greater than that actually due
does not eradicate taint or suspicion of
fraud so as to authorize payment of claim
in smaller amount..
FUNDS:

Federal-aid, generally-propriety of allot-
ment to Federal agencies-funds appro-
priated by act of June 15, 1943, as amended,
authorizing grant of Federal funds to
institutions participating in nurse training
program partially to compensate for
expenses incident thereto, may not be
allotted to St. Elizabeths Hospital or other
Federal institutions operated with appro-
priated moneys...

Naval Procurement Fund:

391

1001

1073

907

694

Establishment as "no year" fund as
removing fiscal year limitation on funds
transferred thereto-provisions in act
of July 3, 1942, authorizing establishment
of Naval Procurement Fund and making
of advance check payments thereto from
naval appropriations, may not be con-
sidered as having effect of removing
restriction of limited period of availa-
bility of naval appropriations placed
thereon by Congress at time of appro-
priation and making such appropriations
available until expended upon being
advanced to Naval Procurement Fund-
a revolving fund not subject to fiscal
year limitations.
Procedure, generally, for effecting trans-
fers to-in view of specific provision in
act of July 3, 1942, that advances of funds
from naval appropriations to Naval
Procurement Fund shall be accom-
plished by advance check payments made
to the fund, there is no authority to effect
such advances by transfer and counter
warrant instead of by means of check... 668
Public:

Disbursements-voucher certification re-
quirements-Circ. Letter B-31372, A-
51607, Nov. 24, 1943..

668

1010

Public-Continued.

Page

Postage collections as constituting:
Erroneous or excessive collections-ex-
cessive or erroneous postage collections
constitute postal revenues and, as
such, are public funds.

In general-under Postal Laws and
Regulations, all amounts received for
postage by postal employee in his
official capacity-regardless of manner
in which obtained-must be remitted
or accounted for as postal revenues
and, as such, constitute "public
funds"
Transfers. See Appropriations, transfers.
Revolving:

Composition, in general-revolving fund
may be not only fund sustained by re-
payments of funds advanced therefrom
and any increment accruing from ex-
penditures from fund but, also, it may
be a fund which when reduced is re-
plenished by new funds from specified

sources...

723

723

986

Disposition of repayments, income from
operations, etc.-Puerto Rico Recon-
struction Administration Revolving
Fund-Puerto Rico Reconstruction Ad-
ministration Revolving Fund created
by act of Feb. 11, 1936, may be replen-
ished only from sources specified in act,
namely, "special fund" also created by
act and proceeds of disposition of prop
erty acquired therewith, and, therefore,
income derived from operations financed
out of revolving fund, or proceeds of dis
position of property acquired therewith,
may not be credited to fund but must be
covered into general fund of Treasury.
20 C. G. 280, reconsidered and affirmed. 986
Trust:

National Park Trust Fund:

Availability, generally, of principal and

derivative income for expenditure:
Principal or corpus of gift or bequest
accepted by National Park Trust
Fund Board in accordance with act
of July 10, 1935, may not be disbursed
by board unless so directed by the
donor or bequeather, but in order
that some effect may be given to
action of respective donors or be-
queathers in respect of their dona-
tions or bequests, income from in-
vestment and reinvestment thereof
may be considered available for ex-
penditure for any of purposes au-
thorized by act...

Use of income from investment and re-
investment of trust funds given or
bequeathed to National Park Trust
Fund Board for particular object or
purpose in accordance with act of
July 10, 1935, is confined to partic-
ular object or purpose for which
given or bequeathed, but when

926

726

310

to payment-A-14235, July 15, 1943. 1010
Debt collection matters-deferment of col-
lection proceedings upon waiver by surety
of statute of limitations-inasmuch as
courts in construing sec. 2, act of Aug. 8,
1888-which provides that the surety on
disbursing officer's bond shall not be liable
for officer's indebtedness unless suit is filed
with in 5 years after settlement of officer's
acco uit-have strongly suggested that
said section is jurisdictional and bars action
after 5-year period has run even though
surety does not plead limitation, purported
waiver by surety of statute would not war-
rant this office in delaying action in case
where disbursing officer is interned by
enemy or any other case-beyond point
where Govt.'s interests would be jeopar-
dized..
Decisions:

Advance as obviating necessity for action
on claim-voucher covering certain
items of travel expense forwarded by
head of agency in connection with re-
quest for advance decision, which vouch-
er represents reclaim of items suspended
in prior payment, is returned with advice

FICE-Continued.
Decisions-Continued.

that it should be forwarded to Claims
Div. for direct settlement as claim, and
that if account containing original vouch-
er has not been forwarded to this office by
such time, original voucher may be with-
drawn from such account and forwarded
for advance consideration with claim...
Requests:

Advance decisions:

Certifying officers' request subsequent
to voucher approval and certifica-
tion-where question presented by
certifying officer for decision involves
not a question of law decision of
which is necessary to certification of
voucher but, rather, question as to
whether amount of voucher in favor
of carrier previously certified for
payment should be collected from
employee, matter is not one proper
for submission by certifying officer
under act of Dec. 29, 1941; therefore,
and since question is one concerning
administrative responsibility, reply
is made to head of agency concerned.
Certifying officer's right prior to pres-
entation of voucher for certifica-
tion-jurisdiction of General Ac-
counting Office is such that decision
cannot be rendered to certifying
officer except on question of law
specifically involved in voucher
properly before him for certification.
Jurisdiction-leaves of absence-adminis-
trative determinations as to employees
"a. w. o. l."-where employee has absented
himself from work without prior author-
ization, administrative determination
after his return to duty that facts and
circumstances of case are not such as to
warrant conclusion that he was "a. W. 0.
1.," even though absence was without pay,
is not subject to review or revision by this
office..

Regulations:

Accounting systems-revised procedure-
No. 100, Oct. 4, 1943..

212

886

793

960

1003

662

FICE-Continued.

Settlements:

OF- Page

Advance decision as obviating necessity
for action on claim-voucher covering
certain items of travel expense forwarded
by head of agency in connection with re-
quest for advance decision, which vouch-
er represents reclaim of items suspended
in prior payment, is returned with ad-
vice that it should be forwarded to
Claims Div. for direct settlement as
claim, and that if account containing
original voucher has not been forwarded
to this office by such time, original
voucher may be withdrawn from such
account and forwarded for advance con-
sideration with claim.....

Correction of errors in charges and credits
in accounts current-revised procedure-
Gen. Reg. 99, Nov. 20, 1943..
Erroneous-disbursing officer's liability
for payments pursuant to where em-
ployee's indebtedness to Govt. arose on
basis of certificate of settlement by this
office erroneously allowing employee a
special per diem contrary to terms of his
travel orders, there is no authority to
charge disbursing officer's account for
unlawful payment....

Payments by disbursing, etc., officers in
lieu of:

Unpaid war emergency general salary in-

creases:

Administrative office may process
short payments of compensation,
resulting from administrative error
in denying its contract employees
benefits of overtime and additional
compensation act of Dec. 22, 1942,
and War Overtime Pay Act of 1943,
retroactively effective to Dec. 1, 1942,
to employees who are now in service,
provided there is an appropriation
from which payments may be made,
but no payments may be made to
employees not now in service who
have filed no claim therefor.....
While the Navy Dept. is not required
to take initiative in adjusting short
payments of compensation resulting
from administrative error in denying
its contract employees benefits of
War Overtime Pay Act of 1943, it is
entirely proper to do so-payments
to be made by disbursing officer--
provided employees are now on rolls.
Precedent status-action of G. A. O. in
audit or settlement of account or claim
does not constitute decision of Comp-
troller General such as administrative
and disbursing officers are authorized to
accept as guides and precedents in obli-
gating and disbursing public moneys....

212

100

555

721

398

310

GRATUITIES;

Aviation reserve officers' lump sum pay-
ments. See Pay, aviation duty, aviation
reserve officers' lump sum payments.
Enlistment allowance:

Accrual date, generally-right of enlisted
men to enlistment allowance upon re-
enlistment or extension of enlistment
accrues, if at all, on effective date of re-
enlistment or extension..
Reenlistment or extension of enlistment

during period of temporary promotion:
Navy enlisted man who, in good faith
and without knowledge of prior ap-
pointment as temporary warrant of-
ficer under act of July 24, 1941, extended
his enlistment during interval between
date of issuance of temporary appoint-
ment and date of actual acceptance
thereof, may elect to receive either pay
and allowances, including reenlistment
and travel allowances, of his enlisted
grade up to date he actually accepted
temporary appointment, or pay and
allowances of his temporary grade or
rank from date of his appointment
thereto as authorized by sec. 5, act of
June 30, 1942. 21 C. G. 991; 22 id. 548,
distinguished.
Where Navy enlisted man extended his
enlistment while serving as temporary
officer under act of July 24, 1941, and
subsequently reverted to his perma-
nent enlisted status upon revocation
of temporary appointment, such re-
version does not retroactively operate
to entitle him, as of date within tenure
of temporary office, to enlistment
allowance which on date of enlistment
extension was denied to him by provi-
sion in sec. 7 (a) of said act limiting per-
sons holding temporary commissions
under act to pay and allowances au-
thorized for position temporarily oc-
cupied. 23 C. G. 37, distinguished...
Time to be included in enlistment from
which last discharged:
Involuntary detention periods-where,
at expiration of voluntary enlistment
period, Navy enlisted man was de-
tained in service under authority in act
of Dec. 13, 1941, involuntarily to extend
enlistments in time of war, period of
detention may be included, upon sub-
sequent discharge and voluntary re-
enlistment, in determining "the num-
ber of years served in the enlistment
period from which he has last been
discharged" within meaning of sec. 10,
Pay Readjustment Act of 1942, for
purpose of computing enlistment allow-
ance payable under that section for
reenlistment....
Periods in temporary higher rank after
normal expiration of enlistment-in
computing enlistment allowance under
sec. 10, Pay Readjustment Act of 1942,

Page

914

419

914

37

GRATUITIES-Continued.

Enlistment allowance-Continued.
Time to be included in enlistment from
which last discharged-Continued.
amount of which is based on number of
years served in enlistment from which
last discharged, Navy enlisted man
who, after expiration of six-year period
for which he had enlisted, was contin-
ued in temporary warrant rank to
which he was appointed under author-
ity of act of July 24, 1941, and who was
discharged and reenlisted after revoca-
tion of temporary appointment and
reversion to enlisted status, may count
entire time served in temporary rank
as time served in the enlistment from
which discharged.......

Six months' death:

Scope of statutory provisions respecting
payment upon finding of death of per-
sons previously reported as missing in
action, etc.:

As authorizing payment upon finding of
death of civilian employees-in ab-
sence of other provisions of law author-
izing payment of six months' death
gratuity upon death of civilian em-
ployees, provision in sec. 5, act of Mar.
7, 1942, as amended, with respect to
payment of six months' death gratuity
provided by law following finding of
death of persons reported as missing,
missing in action, etc., may not be
regarded as authorizing payment of
such gratuity upon finding of death of
civilian employee reported as missing..
In general-provision in sec. 5, act of
Mar. 7, 1942, as amended, with respect
to payment of six months' death gratu-
ity provided by law upon finding of
death of persons missing, missing in
action, etc., does not enlarge classes of
persons on account of whom death gra-
tuity is payable, but, rather, author-
izes payment of said gratuity only with
respect to classes of personnel on whose
account specific provision is made by
other statutes..
Unmarried minor children-legal rela-
tionship of parent and child severed by
adoption-minor child of divorced Army
enlisted man who was legally adopted by
its mother and step-father prior to man's
death may not be regarded as enlisted
man's child at time of death, within
meaning of six months' death gratuity
statute of Dec. 17, 1919, as amended, and,
therefore, payment of said gratuity on
behalf of such adopted child is unauthor-
ized......
Women's Army Corps beneficiaries' rights
generally-husband-six months' death
gratuity benefits payable under act of
Dec. 17, 1919, as amended, to widow,
child, or other previously designated
dependent relative of deceased officer or

Page

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251

251

371