(b) Amounts deducted on account of liquidated damages from vouchers for payments under contracts will remain to the credit of the appropriations under which the work was done. Amounts properly chargeable against a contractor for liquidated damages, and other required deductions, should be made as they accrue.

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PERMITS

870. Inspection expenses.-(a) District Engineers are authorized by authority of the Secretary of War to issue permits under certain conditions. (See O. & R. Chap. V.) If inspections or any other operations by the United States are necessary in the interest of navigation, expenses in connection therewith to the extent outlined in Orders and Regulations, Chapter V, shall be borne by the applicants. Any injury to property or rights of private parties as resulting from such permits is for ajustment between the permittee and private parties. Any funds collected as reimbursement for inspection or other expenses shall be deposited to the credit of the appropriation from which such expenses were paid.

(b) The expense of inspections of the character prescribed in section 6 of the River and Harbor Act approved May 3, 1905, should be paid in accordance with the provisions of that section.

(c) When it has been determined pursuant to instructions in Orders and Regulations, Chapter V, that the cost of such inspection shall be borne by the grantee, inspectors as required by the conditions shall be assigned to the work. These inspectors will be Government employees and will be paid by the District Engineer from any available appropriations in his charge on regular pay rolls. At the end of each month the amount chargeable to each grantee for the cost pertaining to his permit will be collected from such grantee and will be taken up on the account current and deposited in a desig nated depository to the credit of the Treasurer of the United States on account of reimbursement of the appropriation from which the expenses of the inspection were paid. The District Engineer will take such measures as he may deem necessary to insure the United States against loss through any possible failure of the grantee to supply the necessary funds to liquidate indebtedness for services paid for by the United States in connection with the inspection and supervision of his permit. This will be accomplished by requiring the grantee to keep on deposit with the District Engineer at all times, where conditions require, an amount equal to the estimated cost of inspection and supervision for the ensuing month. Such amounts will be deposited in the normal manner in a special deposit, to be returned to the depositor upon the completion of the work in the event he has paid the actual cost of inspection as the accounts became due, or used to reimburse the United States for such cost in case of failure of the grantee to pay the bills promptly when presented.

(d) The grantee will not be permitted to pay the United States inspector directly or through the District Engineer in any case.

(e) Any permit which will involve the collection by the Government of any costs of inspection or other expenses, will be treated in the same manner as any other agreement or contract and will be filed with the money account or numbered and submitted direct to the General Accounting Office as required under existing regulations.

LEASED PROPERTY OF UNITED STATES

871. Rentals deposited to miscellaneous receipts.-(a) Except as otherwise provided by law, the leasing of buildings and properties of the United States shall be for a money consideration only, and there shall not be included in

the lease any provision for the alteration, repair, or improvement of such buildings or properties as a part of the consideration for the rental to be paid for the use and occupation of the same. The moneys derived from such rentals shall be deposited and covered into the Treasury as miscellaneous receipts (40 U. S. C. 303b).

(b) Approval will not be given to any grant by lease, license, permit or otherwise, for private use or occupancy of property owned, leased or occupied by the United States without provision made for adequate compensation to the United States for such use and occupancy.

871.1. Rental of plant-Credited to appropriation. The conditions upon which Government plant may be rented to private parties, are set forth in Chapter I. Amounts paid by private parties or other agencies for rental of plant owned by the Government in connection with the prosecution of river and harbor works shall be deposited in each case to the credit of the appropriation to which the plant belongs (act, August 8, 1917: 33 U. S. C. 559).

SECTION VI

GOVERNMENT REIMBURSEMENTS

INTERDEPARTMENTAL TRANSACTIONS

872. General.-(a) Any executive department or independent establishment of the Government, or any bureau or office thereof, if funds are available therefor, and if it is determined by the head of such executive department, establishment, bureau, or office to be in the interest of the Government to do so, may place orders with any other such department, establishment, bureau, or office for materials, supplies, equipment, work, or services, of any kind that such requisitioned Federal agency may be in a position to supply or equipped to render, and shall pay promptly by check to such Federal agency as may be requisitioned, upon its written request, either in advance or upon the furnishing or performance thereof, all or part of the estimated or actual cost thereof as determined by such department, establishment, bureau, or office as may be requisitioned; but proper adjustments on the basis of the actual cost of the materials, supplies, or equipment furnished, or work or services performed, paid for in advance, shall be made as may be agreed upon by the departments, establishments, bureaus, or offices concerned. If such work or services can be as conveniently or more cheaply performed by private agencies, such work shall be let by competitive bids to such private agencies. Bills rendered or requests for advance payments made, pursuant to any such order, shall not be subject to audit or certification in advance of payment.

(b) Amounts paid as provided shall be credited, in the case of advance payments to special work funds, or in the case of payments other than advance payments, to the appropriations or funds against which charges have been made pursuant to any such order, except as hereinafter provided. The Secretary of the Treasury shall establish such special working funds as may be necessary to carry out the provisions of this subsection. Such amounts paid shall be available for expenditure in furnishing the materials, supplies, or equipment, or in performing the work or services, or for the objects specified in such appropriations or funds. Where materials, supplies, or equipment are furnished from stocks on hand, the amounts received in payment therefor shall be credited to appropriations or funds, as may be authorized by other law, or, if not so authorized, so as to be available to replace the materials, supplies, or equipment, except that where the head of any such department, establishment, bureau, or office determines that such replacement is not necessary, the amounts paid shall be covered into the Treasury as miscellaneous receipts.

(c) Orders placed as provided shall be considered as obligations upon appropriations in the same manner as orders or contracts placed with private contractors. Advance payments credited to a special working fund shall remain available so long as the appropriation from which advanced is available. When the stores being procured by one bureau of the War or Navy Departments for another bureau of such departments are for current issue during the year, stores of equal value may be issued from stock on hand in place of any of

those aforesaid (act, June 30, 1932; 31 U. S. C. 686) (amended 1st Def. Act, June 22, 1936; 41 U. S. C. 23).

872.1. Settlement of transactions between appropriations-General.—(a) In the settlement of transactions between appropriations under the Engineer Department, or between the Engineer Department and another office or bureau of the War Department, or of any other executive department of the Government, payment therefor shall be made by the proper disbursing officer of the Corps of Engineers or of the office, bureau, or department concerned (act, April 27, 1914; 38 Stat. 369; 31 U. S. C. 501). Under this act all accounts of the character mentioned to which the Engineer Department is a party must be settled by check of the proper disbursing officer. When the payment is due the Engineer Department the check should be drawn to the order of the Treasurer of the United States, and the proceeds deposited in the Treasury for credit to the proper appropriation account. When the payment is due another bureau or department the check should be drawn in the same manner unless otherwise requested by the office submitting the bill. In either case the check shall be submitted in the usual manner direct to the payee.

(b) All claims for reimbursement for supplies furnished or services rendered to other offices, bureaus, or departments shall be rendered promptly upon the transfer of the supplies or the completion of the work. If the work extends over a considerable time, accounts designated as partial payments should be rendered monthly, and a final account so marked should be rendered promptly upon the completion of the work. Where payment in a single voucher is made to cover articles or services part of which are payable from appropriations covered by separate money accounts necessitating reimbursement between accounts, the adjustment between accounts shall be accomplished by voucher payments.

1872.2. Services.-(a) Under section 601, Economy Act, two departments or officers of the Government operating under separate appropriations may enter into an agreement for the performance of purely personal services by the personnel of one department or office for the performance of the work of the other, for which reimbursement or transfer of appropriation may be made not to exceed the regular salaries and authorized expenses, if any, of the personnel loaned covering the period involved. But in such cases there should be a written order or agreement in advance, signed by the responsible administrative officer of each of the departments and said order or agreement shall be attached to the voucher for reimbursement for filing in the General Accounting Office. If employees are detailed for an indefinite period and more than one reimbursement voucher is submitted, all vouchers after the first one shall contain a reference to the first voucher and account to which the order or agreement is attached. In the absence of an order written in advance, or where the written order does not specifically provide for reimbursement, the loan of personnel shall be regarded as having been made as an accommodation for which no reimbursement or transfer of appropriation will be made for salaries. See decision of the Comptroller General, A-50746, September 6, 1933.

(b) These instructions apply also to services rendered one bureau by or for another bureau of the same department.

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(c) Where an employee of one bureau, agency, or department performs work for another bureau, agency, or department, the employee will be continued and paid in full on the regular pay roll of the agency under which he is permanently employed. The apportionment of his salary payable by the borrowing agency will be covered by a reimbursement voucher to the appropriation from which direct payment to the employee was made.

872.3. Voucher forms and procedure.-General Accounting Office Regulation No. 78 (revised) dated August 17, 1937, "Procedure for adjustments between appropriations, fund, limitation, and official project accounts," hereinafter referred to as "the regulations," are applicable to the Engineer Department to the extent indicated below.

(a) Effecting adjustments between two engineer offices, or between an engineer office and other agencies of the Government.-Revised Standard Forms Nos. 1080, 1080a, 1080b, and 1080c, "Voucher for adjustment between appropriations and/or funds," shall be prepared as directed in paragraphs 7a and b of the regulations. Revised Standard Form No. 1081 shall not be used in the Engineer Department, except as provided below.

(1) The billing office will prepare the vouchers for adjustment and submit revised Forms Nos. 1080, 1080a, and 1080b to the office billed, retaining 1080c. In the event the space "articles or services," is insufficient to list all items billed, the items may be listed on a separate statement with columns ruled and headed in the same manner as revised Form No. 1080, and the legend, "See attached statement," indicated on the voucher under "articles or services." The "Bill No." in the upper right-hand corner shall represent the number, beginning with No. 1, at the beginning of each fiscal year, of adjustment vouchers rendered by a billing office on revised Form No. 1080.

(2) After receipt of check in payment of the adjustment voucher, accompanied by revised Form No. 1080b, the information as to check number and date shall be inserted on the retained revised Form No. 1080c.

(3) The collection shall be reported on standard forms of schedule of collections, now in use, in the regular manner. Revised Form No. 1080b shall act as a supporting paper to the original schedule of collections accompanying the disbursing officer's money accounts. Revised Form No. 1080c shall be retained by the disbursing officer in the billing office.

(4) The billed office receives revised Forms Nos. 1080, 1080a, and 1080b. Forms Nos. 1080 and 1080a constitute the original and duplicate disbursement voucher upon which a check shall be drawn. The voucher shall be numbered on all copies in the upper right-hand corner opposite "D. O. Vou. No. A" in the same sequence as other disbursing voucher numbers contained in the disbursing officer's accounts. Standard Voucher Forms Nos. 1034 and 1034a now in use will not be used in place of revised Forms Nos. 1080 and 1080a for transactions of this nature. The "Paying Office No." in the upper right-hand corner shall represent the number, beginning with No. 1, of bills paid on revised Form 1080.

(5) The date, number, and amount of the check issued shall be indicated on revised Forms Nos. 1080, 1080a, and 1080b on the blank line to the left of "Total" and above the "Certificate of billing office."

(6) Revised Form No. 1080 shall accompany other original disbursement vouchers submitted with the money accounts and shall be listed on the schedule of disbursements now in use. Revised Form No. 1080a shall be retained in the paying disbursing officer's files with other duplicate disbursement vouchers. Revised Form No. 1080b, completed as above indicated, will accompany the check sent to the billing office.

(b) Effecting adjustment between appropriations of the same disbursing officer but under different disbursing symbols (e. g., between ERA appropriations and regular appropriations). The procedure outlined above will be followed.

(c) Effecting adjustments for work performed on supplies furnished between appropriations of the same disbursing officer and under the same disbursing symbol.—In lieu of the “Statement of Transfers between Appropriations,” re