Evening star. [volume] (Washington, D.C.) 1854-1972, 1905-07-09
] GEN. DAVIS OPINION
APPROPRIATIONS TO
PREVENT DEFICIENCIES.
Arrangements That Can Be Made for
the Convenience Of the Execu-
tive Departments.

Gen. Davis Judge advocate general Of the
army. has rendered an opinion OF general
importance to all financial officers OF the
army. which opinion has been approved by
Acting Secretary Oliver 1t is based upon
a clause OF legislation embodied in the cur
rent deficiency bill forbidding expenditures
in the several executive departments in cx-
cess Of the sums appropriated by Congress.
and providing for an apportionment OF an
nual appropriations by monthly or other
allotments." the object being, as stated In
the statute. ito prevent undue expenditures
in one portion Of the year that may require
deficiency or additional appropriations to
complete the service of the fiscal year
The judge advocate general holds that I'M
der this statute the apportionment Of ap-
preparations required of each STAFF depart
ment Of the army need not be in monthly
allotments; they may be quarterly. in
part monthly or in part quarterly; or. II the
service requires It, may be for unequal
periods" Continuing his opinion the Judge
advocate general says:
Uniformity Of Allotments.
Nor need the allotments be uniform, for
the amounts allotted to each month, quar-
ter or other unit Of apportionment may
vary with the estimated requirements Of
the service. These incidents Of the allot-
ment are to be determined by the head Of
each staff department from the records Of
expenditure In previous fiscal years, and
from his estimates for the coming fiscal
year. In other words. he exercises a dis
erection In the matter which is controlled
and regulated by his experience in the past
administration of his department and his
supervision Of its expenditures in previous
years.
The apportionment having been made,
the law requires that they shall be adhered
to except when waived or modified in spe-
cffic cases.. and this power of waiver is
vested in the head of the executive depart
ment to which the appropriation pertains.
1t will be noted that before q question of
waiver can come up for determination there
must have been an apportionment of some
kind and specific case must arise; that Is,
the apportionment must have been found
inadequate, due to an emergency to some
unforeseen case of expenditure.
Necessity for Exceptions.
I'm such an event the law contemplates
that a full showing of the necessity for the
waiver shall be made by the head of the
bureau who is charged with the expenditure
of the particular appropriation. The head
of the department., In the exercise of the
discretion which is vested in him by the
statute may, by an appropriate instrument
in writing, waive the apportionment in
specific case, or give such instructions as
will meet the emergency.
IF the amended section be carefully read,
1t will be seen that it was not the intent
of Congress, in the clause of legislation
above cited, to prohibit the occurrence of
deficiencies; but to require a resort to such
measures of supervision, in respect to ex-
penditures Of the several executive depart
ments as will be calculated to prevent their
occurrence, or to minimize their amount;
and to require all waivers. with the reasons
therefor, and the correspondence, orders,
etc, connected Herewith, to be submitted
to Congress with the estimates for the adj
d1tional: appropriations which may be re-
CURED on account thereof "