Evening star. [volume] (Washington, D.C.) 1854-1972, 1927-06-26


and operations of the Government as
a whole. This will involve taking
over all the accounting work of the
division of bookkeeping and warrants
Of the Office Of the Secretary of the
Treasury. except that having to do
with the maintenance of a summary
appropriation ledger and record of
Treasury receipts and issues.
| Urge Central System.
81 System of Central Accounts
| The General Accounting Office, the
| Research Institute recommends
should at once work out modern
system of central accounts, which
will give information needed regard.
| ing the financial condition and opera
tons OF the Government. In this
| system provision should be made for
such fundamental distinctions as
! those between different classes OF
| funds, between revenue and non.rev-
enue receipts. between expense and
capital outlay and the like
| az Classification Of Receipts and
| Sources-A feature of this account.
| ing system, the institute feels, should
| be a careful classification of receipts
according to sources from which de-
| rived, the use Of which should be
made obligatory upon all collecting
officers in recording and reporting
their collections.
90 Financing of Revenue-produc-
ing rprises.-Legislation should
be enacted providing for the careful
segregation the financial operations
Of all revenue.producing enterprises
from those of the other services of
the Government and the financing of
those. enterprises through revolving
funds.
60 Completion Of Installation OF
the Standard Accounting System for
the Operating Services.--As rapidly
as possible the installation of the
standard accounting system for the
operating services should be COM
pleted and a system OF receiving
monthly reports Of operations under
that system established by the Gen
eral Accounting Office.
priation Heads.-A careful study
should be made by the General Ac-
counting Office in cooperation with
the Bureau Of the Budget and the
committee on appropriations of the
House. Of the present system Of
itemizjng appropriations with view
to lessening the number Of heads un-
der which funds are granted and
making such heads conform more
nearly to the operating and account.
ing requirements of the several OPP
Grating services.
Want Warrants Dropped.
(s) Discontinuance Of Use of Set
Element Warrants.-The practice of
having certain payments made by di-
rect orders on the treasurer Of the
United States through the execution
Of settlement warrants should be dis
continued. and all payments should
be made by disbursing officers, to the
end that the accounts OF these Of
ficers will contain a complete show
ing Of disbursements In respect to
the organization units or activities
i'm regard to which they have juris- |
diction. This is a minor matter. but
the change will tend to simplify and
render more uniform the system or
making disbursements and account
ing therefor.
49, Definite Determination Of the |
Power of the Controller General in Re- |
spect to the Constituting Of General |
Statutes.-There is need for legisla. |
ton that viii definitely determine the |
grave issue now existing as to wheth- |
err the construction Of statutes under |
which claims against the Government |
arise shall be function Of the Con- |
troller General or the Attorney Gen |
eral.
O0) Extension Of the System of the |
Direct Settlement of Claims Against |
the Government in the General Ac-
counting Office. Legislation should |
be enacted authorizing the Controller |
General to provide for the direct settle |
ment of claims against the Govern |
ment in the General Accounting Office |
when it is found that such procedure |
is in the interest Of the accurate. eco.
nomical and prompt settlement of |
such claims.
Settlement OF Claims.
I'D Extension OF the System of the |
Settlement of Claims Against the Gov |
eminent Before Payment. - Legisla- !
ton should be enacted authorizing the |
General Accounting Office to provide. |
where circumstances justify, for a |
system of examining and settling |
claims against the Government by |
members of its staff detailed to work |
in conjunction with the operating /
services, the purpose being to substi- |
tute single examination or audit for |
a double examination, once by the OPP
Grating service and once by the Gen. |
eral Accounting Office, and to have |
the final settlement precede the pay
ment of the claim.
12l Determination of the Powers and |
Duties of the General Accounting OF.
fee in Respect to the Settlement Of |
Claims Due to overnment.-Legisla
ton should be enacted defining the |
powers and duties of the controller
general in respect to examination of
the merits of the settlement by collec- |
ton officers Of claims due to Govern |
ment. If the principle is adopted of
treating the settlements arrived at by |
the collection officers as final and con- |
elusive, except as passed upon by the |
special review tribunals and the gen. |
eral courts in accordance with provi |
sions of law providing for such re-
view, provision should be made by |
which authority will be conferred upon |
the General Accounting Office to make |
test audits of the settlements arrived
at and to report the results of such |
audits to Congress.
u3) Change in Status Of Disbursing |
Of1cers.-Legislation should be enact |
ed providing that, with the possible |
exception of certain services. such as
the military and naval establishments,
all disbursing officers shall be officers |
of the Treasury Department. where
they will have, in effect. the status of
deputies Of the Treasurer of the United |
States. Such legislation should further
confer upon the Treasurer, with the |
approval of the Secretary of the |
Treasury, power to direct disbursing
officers to act for a number Of all of
the services having stations within a
given territorial jurisdiction.
Abolish Committees.
0D Provision for a Congressional
Committee on Public Accounts.-The |
rules of the House of Representatives
or of the two houses, should be amend
ed SO as to abolish the present com.
mittees on public expenditures Of the
House, and to create in their place
single committee on public accounts,
which will have jurisdiction over all