Evening star., 1940-01-06
Controller Brown Hits
Federal ACCOUNTING
Methods as S|ipshod
Joins Predecessors in
Attacking Payments
Of Doubtful Legality

Slipshod accounting methods
throughout the Government which
have come under the fire of Repub-
lican incumbent of the Office of
Controller General, are attacked
anew by the first Democratic con-
troller general. Fred H. Brown who
told Congress in his annual report
last night that they are resulting
in illegal payments and that check
should be applied to end a condi-
ton. Which tends to give rise to
contempt for the restraints which
Congress has imposed on the uses
Of appropriated money"
There is "a growing tendency on
the part Of disbursing officers to
make payments of doubtful legality
without first submitting the ques-
ton to the Controller General for
decision in accordance with the
procedure provided by law for their
protection" Mr.. Brown said. the
officers choosing rather to look to
their superiors to have the accounts
validated by special acts of Congress
where the General Accounting Of
fee DISCOVERIES that payments have
been made wrongfully, and seek to
hold the disbursing officer re-
sponsible.
The present situation" he con-
tinued. appears to be that many of
the disbursing officers, although
bonded, feel no responsibility in the
matter, and the certifying officers
are not bonded and the departments
and establishments have been re-
luctant to act administratively to
compel restitution by certifying Off
GERS who have made incorrect GER
tiflcates resulting in illegal and un-
authorized payments"
Suggestions Made.
If these certifying officers are to
be an effective check on improper
disbursements" he continued, then
their responsibility should be at least
equal to that of disbursing officers
(under the law and the correctness
Of payments made on their certifi-
Gates should be insured by the fur
nishing of adequate bonds.
Also, there might be more con-
sideration by the Congress OF ap-
phcations for relief legislation where
unauthorized and illegal payments
have been made as the result OF
error by certifying or disbursing Of
flcers. It occurs with increasing
frequence that balances represents
ing incorrect and unauthorized pay
ments which have been outstanding
for some time have been authorized
for credit in private or public re-
lief acts. 1t is not understood, in
reason, why the United States
should assume these losses which
the accountable officers and their
compensated sureties have been paid
to assume, and it is submitted that
the repeated and routine granting
of relief in session after session
tends to give rise to a contempt for
the restraints which the Congress
has imposed on the uses of ap-
propriated moneys"
Asks New Building.
Mr.. Brown said the situation now
was akin to that in the World War
when the controller of the Treas
accounting functions
formerly rested-said the influx OF
civilians without Government ex-
perience or knowledge of limitations
imposed by law on expenditures
tended to laxity in accounting.
Former Controller General John
r. McCarl, who served for more than
three years of the New Deal, and
Assistant Controller General Rich
ard N. Elliott, who acted as head
of the General Accounting Oh1ce for
q comparable period, had been par
ticularly critical of the accounting
practices to which Mr.. Brown OBJ
jects. This was the latter's first
report.
The controller general also en-
phasized the need of a new build
ing to house his forces which now
are scattered in Is locations, in some
OF which, he said, conditions exist
which threaten their health and
safety.
President Roosevelt has recon-
mended In the new budget an ap-
Of $3.50. 900 for a Cen
eral Accounting Oddce on the block
bounded by g, H, Fourth and Fifth
streets, which is directly north of
the headquarters Office,