tion concerning the date the check was forwarded to the General Accounting Office should be included in the files supporting Standard Form No. 1055.

(i) If either the name of the deceased or incompetent, or the name of the claimant, is shown spelled more than one way on supporting papers, an administrative certificate must be furnished stating that the names refer to one and the same person, if such is the case. Also, the certificate should be furnished if the name of the decedent or incompetent as shown on the check is not identical with that shown on supporting papers.

(j) The expiration date of the notary's commission, or the term of office of the justice of peace, should be shown if required by the laws of the State. 891.1. Funeral expenses.—(a) If the deceased died intestate and no administrator has been appointed and the funeral expenses have been paid to the undertaker, the receipted itemized bill of the undertaker is required, showing the cost of each item, or, in lieu thereof, a waiver of all claims against the United States for any amounts due the deceased, executed by the undertaker. If the funeral bill has not been paid, the amount due the deceased may not be paid to any other person without a waiver by the undertaker. If an administrator has been appointed, receipted itemized bill for burial expenses is not required, whether or not such expenses have been paid, and undertaker is not required to execute a waiver. If the funeral expenses have been paid by a person or persons other than the applicant on Standard Form No. 1055, such person or persons should execute a waiver of all claims against the United States in favor of the applicant, and the receipted, itemized bill of the undertaker must be attached to Standard Form No. 1055. Funeral bills should show to whom rendered and the name of the deceased. If payment was made by other than the party to whom bill was rendered, the receipted bill should show from whom payment was received. When the funeral expenses have been paid by a welfare organization, or by any State or political subdivision, such organization, State, or political subdivision should execute the above-mentioned waiver in favor of the applicant, and the receipted, itemized bill of the undertaker must be attached. If the interment expenses are not included in the funeral bill, and have been paid, the receipted, itemized bill is required, or, in lieu thereof, a waiver of all claims against the United States for any amounts due the deceased in favor of the applicant, executed by the person or persons performing such services.

(b) If the State laws provide that final illness expenses of a deceased person such as medicines, hospitalization, and professional services are preferred claims and such expenses have been paid, the receipted, itemized bills are required, or in lieu thereof, waivers of all claims against the United States for any amounts due the deceased in favor of the claimant, executed by the person or persons rendering such services.

(c) No undertaker's receipt or waiver is required when statement is made that the bill has been sent to the United States Employees' Compensation Commission for payment and the case is one that clearly falls within the provisions of the Compensation Act. Where the United States Employees' Compensation Commission paid the funeral expenses, citation to voucher number covering such payment shall be made on Form No. 1055, except in cases where an administrator has been properly appointed by the court.

892. State laws apply except where Federal statute is applicable.-In case of death or incompetency, the party entitled to the amount due is determined under the laws of the State of the domicile of the deceased, in the absence of a Federal Statute or distribution applying to the particular case.~

893. Deceased or injured persons not United States employees.—Claims for personal injury or death of any person, not an American national or not in

the employ of the United States, in any foreign country in an amount not in excess of $1,500, are under the jurisdiction of the Secretary of State, for adjustment and submission of Congress (act, February 13, 1936; 31 U. S. C. 224a). 894. Transportation of remains. (a) There is no authority for any expenditure in connection with the transportation of remains of deceased employees, except when otherwise specifically provided by law (act, June 7, 1897; 5 U. S. C. 103). See provisions under United States Employees' Compensation Commission and the act of May 17, 1938, following.

(1) Pay for injuries and disability of employees by United States Employees' Compensation Commission.-The United States shall pay compensation as hereinafter specified for the disability or death of an employee resulting from a personal injury sustained while in the performance of his duty, but no compensation shall be paid if the injury or death is caused by the willful misconduct of the employee or by the employee's intention to bring about injury or death to himself or of another, or if intoxication of the injured employee is the proximate cause of the injury or death (act, September 7, 1916; for this and other laws covering conditions under which compensation is payable see 5 U. S. C. 751 to 796).

(b) Section 11 of the Compensation Act provides that if a civil employee is killed while in the performance of duty away from his official station, the body may, if relatives desire, be transported in a hermetically sealed casket to the home of the deceased employee at Government expense. The Commission will pay such amounts, being convinced of the reasonableness of charges. (c) Amounts expended in recovering the body of an employee of the Government drowned while on duty are not reimbursable either as items of transportation or burial of the body within the meaning of section 11 of the Employees' Compensation Act of September 17, 1916, 39 Stat. 745, as amended by the act of February 12, 1927, 44 Stat. 1087.

(d) As many beneficiaries are ignorant of their right to compensation, it is regarded as proper for an administrative officer to see that such persons are promptly furnished with the necessary blanks and instructions.

895. Burial expenses paid from river and harbor funds.-(a) While ordinarily in the absence of statutory law, the Government is not liable for burial expenses of its deceased employees, payment from regular funds chargeable with the salary of the employee, of the reasonable expenses of a decent burial may be authorized where the decedent left no assets and no relatives, only where public necessity requires it for sanitary reasons, and then only when that duty does not devolve upon the local authorities, or their services cannot be obtained. When such expenses are incurred and paid they must be confined to the bare necessities of the case, bearing in mind the customs of the locality in caring for and burying the remains of paupers. Unpaid salary or other amounts due the employee should be used as a proper offset against the expenses and a proper record made to prevent future payment of said unpaid salary. Vouchers covering payments under the above authority must be supported by a statement justifying the payments. The number of the voucher, account, etc., shall be cited on the claim voucher, if any, submitted for settlement, covering any amounts for salary, etc., due the estate, to be used as an offset against the funeral expenses paid.

} (b) Burial expenses under conditions stated in the following act are payable from the special fund provided therein:

(1) There is hereby authorized to be appropriated from time to time such sums as may be necessary for funeral expenses of the persons hereinafter designated, to be expended under such regulations as the Secretary of War may prescribe.

(2) SEC. 2. Authorized funeral expenses shall include the expenses of, and incident to, the recovery of bodies, cremation (only upon the request of relatives of the deceased), preparation for burial, transportation to the home of the deceased or to a national or other cemetery designated by proper authority for interment.

(3) SEC. 3. Funeral expenses shall be allowed for * "(4) civilian employees of the Army or of the War Department who have been ordered by competent authority away from their homes in the United States to foreign countries, Hawaii, the Philippine Islands, Alaska, Puerto Rico, or the Canal Zone, and who die while on duty in such places or while performing authorized travel thereto or therefrom; (5) civilian employees of the Army or of the War Department who die on Army transports or while accompanying troops in the field, or who while on Army transports or while accompanying troops in the field incur injury or contract disease resulting directly in death away from their homes: Provided, That the benefits of this act will be denied in no case on the ground that the deceased was temporarily absent with or without leave when death occurred."

(4) SEC. 5. In any case where funeral expenses authorized in section 3 hereof are borne by individuals, reimbursement to such individuals may be made of the amount allowed by the Government for such services, but no reimbursement shall be made of any expenses incurred prior to the enactment of this act which would not have been a proper charge against the Government prior to the date of approval thereof.

(5) SEC. 6. The act entitled "An act to authorize an appropriation for the recovery of the bodies of officers, soldiers, and civilian employees, approved March 8, 1928, is hereby repealed (act, approved May 17, 1938)."

(c) Claims arising under the above act shall be submitted to the Chief of Engineers for payment by the Chief of Finance. Section 5 and the quoted portion of section 3 are applicable to river and harbor employees under the conditions stated.

896. Effects of deceased employees-Disposition.-Money due from the United States to a deceased employee may not be paid to the tax commissioner of a State to escheat to the State. Where no heirs, next of kin, or creditors are known to exist, the money will remain in the Treasury. Where in such case, in addition to salary, there are personal effects belonging to the estate of a deceased employee, the personal property, except such articles as may be valuable as keepsakes, should be sold, and the net proceeds plus the salary, after paying therefrom the funeral expenses, etc., is properly for disposition by depositing the same to the credit of a special fund in the Treasury established for the purpose under the title "Effects of deceased employees," for the estate of the decedent.

897. Retirement deductions. The act of June 22, 1934, 48 Stat. 1202, amending the Civil Retirement Act, authorizes the designation of a beneficiary or beneficiaries to receive the total amount of retirement deductions with interest thereon and establishes an order of precedence giving priority to the designated beneficiary or beneficiaries over the duly appointed legal representative or individual claimant through the estate of the employee. Accordingly, as the earned unpaid compensation at date of death must continue to be paid to the estate, whereas the total retirement deductions including those based on the compensation earned and unpaid at date of death payable by the United States Civil Service Commission to the designated beneficiary or beneficiaries who might not otherwise share in the estate, the amount of the retirement

deduction shall not be included in the amount of salary due the estate for settlement by the General Accounting Office. In cases where the employees are subject to the Civil Service Retirement Act, deductions for retirement shall be handled as stated in paragraph 867.16.

898. Payment of compensation to estate of deceased employee for time on Saturday in excess of 4 hours.-Claim for extra pay for services performed by a deceased employee in excess of four hours on Saturday is not allowable. The fact that an employee died before taking compensatory time for extra time worked does not constitute an exception to the rule that no payment can be made in lieu of the compensatory time.

SECTION VIII

BUDGET ACCOUNTING

ANNUAL ESTIMATES OF APPROPRIATIONS

899. Authority.-Section 215 of the Budget and Accounting Act, 1921 (Public, No. 13, 67th Cong.), approved June 10, 1921, provides: "The head of each department and establishment shall revise the departmental estimates and submit them to the Bureau on or before September 15 of each year."

899.1. Submission.-Data from which estimates and statements are prepared by the Chief of Engineers and submitted to the Bureau of the Budget on or before September 15 of each year, shall be forwarded after the close of each fiscal year. Detailed instructions relative to the preparation and time of submission of these various reports will be promulgated annually by the Chief of Engineers to all division and district offies.

899.2. Basis of preparation.-The Bureau of the Budget requires that estimates shall be submitted on a net obligation basis. Obligations are defined to include personal services, including retirement fund deductions; definite quantity contracts, or contracts involving a definite liability on the part of the Government to pay a specified sum of money; interdepartmental work under section 601 of the Economy Act of June 30, 1932; and claims of contractors and others, referred to the General Accounting Office for settlement.

899.3. Classification of obligations.-The actual and estimated obligations by appropriation titles shall be classified by objects as published in General Accounting Office Bulletin No. 1, revised, August 26, 1927, titled "Classification of Objects of Expenditure." Although detailed instructions regarding the budget are sent annually by the Chief of Engineers, the classification of obligations by objects shall be considered a current item of work.

(116)