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SIXTY-SEVENTH CONGRESS.

SESS. I. CHS. 17,18.

1921.

have been rendered homeless or are in needy circumstances as the
result of the recent flood due to the overflow of the Arkansas River and
its tributaries, and in executing this joint resolution, the Secretary
of War is directed so far as possible to cooperate with the authorities
of the State of Colorado, ard the mayors of such cities on the Arkansas
River or its tributaries as may have sustained damages.
Approved, June 8, 1921.
JuneO10,1M21.

CHAP. 18.-An Act To provide a national budget system and an independent

IS.184.1

audit of Government accounts, and for other purposes.

[Public, No. 13.

Be it enacted by the Senate and House of Representatives of the United
States of America in Congress assembled,
Budget and Ac-

TITrL I.--DEFrInONS.

counting Act, 1921.

SECTnON 1. This Act may be cited as the " Budget and Accounting

Title of Act.

Mening of terms.
.t'

estsmet

Act, 1921."

an d

Sz. 2. When used in this ActThe terms "department and establishment" and "department or

establishment" mean any executive department, independent com-

su- mission, board, bureau, office, agency, or other establishment of the
pree Court, not in- Government, including the municipal government of the District
eluded,
of Columbia, but do not include the Legislative Branch of the Government or the Supreme Court of the United States;
Budget.
ThBudget."he term "the Budget" means the Budget required by section
201 to be transmitted to Congress;
Brea."
congress

"ra",

and

The term "Bureau" means the Bureau of the Budget;

t or

The term "Director" means the Director of the Bureau of the

"Assistant

tor."

Diree- Budget; and

The Budget.

The term "Assistant Director" means the Assistant Director of
the Bureau of the Budget.
TITLE II.-THE BUDGET.

SEC. 201. The President shall transmit to Congress on the first
day of each regular session, the Budget, which shall set forth in
summary and in detail:
(a) Estimates of the expenditures and appropriations necessary
Cstsites of expenditures andappropria- in his judgment for the support of the Government for the ensuing
tions for ensuing year.
For Congress and fiscal year; except that the estimates for such year for the Legism Coor with lative Branch of the Government and the Supreme Court of the
S
United States shall be transmitted to the President on or before
aninuall

to Condgre

October 15th of each year, and shall be included by him in the

Estites of receipts Budget without revision;
(b) His estimates of the receipts of the Government during the
forensungyear.
ensuing fiscal year, under (1) laws existing at the time the Budget
is transmitted and also (2) under the revenue proposals, if any,
contained in the Budget;
ceentsortheeadsye

last completed fiscal year;
dit;re andSrecelpSto

(d) Estimates of the expenditures and receipts of the Government

current year.
Amount available

during the fiscal year in progress;

rent year for expendi-

including balances of appropriations for prior fiscal years, available
for expenditure during the fiscal year in progress, as of November

November first of cur-

hres

(e) The amount of annual, permanent, or other appropriations,

Condition of Tres- 1 of such year;
(f) Balanced statements of (1) the condition of the Treasury at
yat end of last year,
rentantd ensg yea' the end of the last completed fiscal year, (2) the estimated condition

of the Treasury at the end of the fiscal year in progress, and (3)

SIXTY-SEVENTH CONGRESS.

SESS. I.

CH. 18.

1921.

the estimated condition of the Treasury at the end of the ensuing
fiscal year if the financial proposals contained in the Budget are
adopted;
(g) All essential facts regarding the bonded and other indebted- oednsment indebtness of the Government; and
(h) Such other financial statements and data as in his opinion are ciaconditof fi an
necessary or desirable in order to make known in all practicable
detail the financial condition of the Government.
SEC. 202. (a) If the estimated receipts for the ensuing fiscal year toReeCt defnienactif

contained in the Budget, on the basis of laws existing at the time estimated resources
less than proposed exthe Budget is transmitted, plus the estimated amounts in the Treas- penditures.

ury at the close of the fiscal year in progress, available for expenditure in the ensuing fiscal year, are less than the estimated expenditures for the ensuing fiscal year contained in the Budget, the President in the Budget shall make recommendations to Congress for new
taxes, loans, or other appropriate action to meet the estimated
deficiency.
(b) If .the aggregate of such estimated receipts and such estimated

amounts in the Treasury is greater than such estimated expenditures
for the ensuing fiscal year, he shall make such recommendations as

Reommendatinres

pesthand eeeimatediures
st m

ated re-

in his opinion the public interests require.
SEC. 203. (a) The President from time to time may transmit to ficSipplemetia aa
Congress supplemental or deficiency estimates for such appropria- thoredtomeetnec

tions or expenditures as in his judgment (1) are necessary on account
of laws enacted after the transmission of the Budget, or (2) are otherwise in the public interest.

He shall accompany such estimates

y exee
copany

for

with a statement of the reasons therefor, including the reasons for
their omission from the Budget.
(b) Whenever such supplemental or deficiency estimates reach an

aggregate which, if they had been contained in the Budget, would
have required the President to make a recommendation under
subdivision (a) of section 202, he shall thereupon make such

Recommendations i
exceedingestimatedres ources

recommendation.

SEC. 204. (a) Except as otherwise provided in this Act, the ments
morter
aFfesti
of estimates,

contents, order, and arrangement of the estimates of appropriations etc., continued.

and the statements of expenditures and estimated expenditures
contained in the Budget or transmitted under section 203, and the
notes and other data submitted therewith, shall conform to the
requirements of existing law.

(b) Estimates for lump-sum appropriations contained in the
Budget or transmitted under section 203 shall be accompanied by
statements showing, in such detail and form as may be necessary
to inform Congress, the manner of expenditure of such appropriations
and of the corresponding appropriations for the fiscal year in progress
and the last completed fiscal year. Such statements shall be in lieu
of statements of like character now required by law.
SEC. 205. The President, in addition to the Budget, shall transmit
to Congress on the first Monday in December, 1921, for the service
of the fiscal year ending June 30, 1923, only, an alternative budget,

Statements

company lump sum
estimat e s .
In lieu of present re.
quirements.

Alteae budget
for fiscal year 192,
be5s bm
i tted
Fo,

recommenda-

which shall be prepared in such form and amounts and according to tions, etc.
such system of classification and itemization as is, in his opinion,
most appropriate, with such explanatory notes and tables as may be
necessary to show where the various items embraced in the Budget
are contained in such alternative budget.
SEC. 206. No estimate or request for an appropriation and no ,RSCi ftOiLtes,
request for an increase in an item of any such estimate or request, etc.,byotheraffloaor
and no recommendation as to how the revenue needs of the Govern- employee
ment should be met, shall be submitted to Congress or any committee thereof by any officer or employee of any department or
establishment, unless at the request of either House of Congress.

SIXTY-SEVENTH CONGRESS.

22
Budget Bureau eDe
pament
Assist
and
Director
Dut
o

SESS. I. CH. 18.

1921.

SEC. 207. There is hereby created in the Treasury Department a

Bureau to be known as the Bureau of the Budget. There shall be in
the Bureau a Director and an Assistant Director, who shall be ap-

pointed by the President and receive salaries of $10,000 and $7,500 a
tant year, respectively. The Assistant Director shall perform such duties

Dutireor

as the Director may designate, and during the absence or incapacity of
the Director or during a vacancy in the office of Director he shall act
FnctionsofBureau. as Director. The Bureau, under such rules and regulations as the
President may prescribe, shall prepare for him the Budget, the
alternative Budget, and any supplemental or deficiency estimates,
and to this end shall have authority to assemble, correlate, revise,
reduce, or increase the estimates of the several departments or
establishments.
tooiverpit o lirec- SEC. 208. (a) The Director, under such rules and regulations as the
President may prescribe, shall appoint and fix the compensation of
pases~,ef .
attorneys and other employees and make expenditures for rent in
the District of Columbia, printing, binding, telegrams, telephone
service, law books, books of reference, periodicals, stationery, furniture, office equipment, other supplies, and necessary expenses of the
office, within the appropriations made therefor.
(b) No person appointed by the Director shall be paid a salary
yrestriCti

at a rate in excess of $6,000 a year, and not more than four persons

sapicelasetf

Sployees permtted

untilune 30,1922.
VoL 34, p. 49.

so appointed shall be paid a salary at a rate in excess of $5,000 a year.
(c) All employees m the Bureau whose compensation is at a rate
of $5,000 a year or less shall be appointed in accordance with the
civil-service laws and regulations.
(d) The provisions of law prohibiting the transfer of employees of
executive departments and independent establishments until after
service of three years shall not apply during the fiscal years ending

June 30, 1921, and June 30, 1922, to the transfer of employees to
the Bureau.
Bureau employees
(e) The Bureau shall not be construed to be a bureau or office
allowed addtional ay
of

-40

a year.
Vo1, pp.,.

created since January 1, 1916, so as to deprive employees therein of

the additional compensation allowed civilian employees under the
provisions of section 6 of the Legislative, Executive, and Judicial
Appropriation Act for the fiscal y ears ending June 30, 1921, and

June 30, 1922, if otherwise entitled thereto.

SEC. 209. The Bureau, when directed by the President, shall
make a detailed study of the departments and establishments for
public the
the purpose of enabling the President to determine what changes

Bureau for setur
greater economy

ffiency in

ervie.

of resultt

(with a view of securing greater economy and efficiency in the conduct of the public service) should be made in (1) the existing organization, activities, and methods of business of such departments or
establishments, (2) the appropriations therefor, (3) the assignment
of particular activities to particular services, or (4) the regrouping

prt
t
es en of services.

Transmittal to Con-

paSngreceitsand
penditures and estimates for Congress to

b codified

y r

TransmittalbyPres
[dent
with recommendations for changes,

etc.

The results of such study shall be embodied m a re-

port or reports to the President, who may transmit to Congress
such report or reports or any part thereof with his recommenda-

tions on the matters covered thereby.
- SEC. 210. The Bureau shall prepare for the President a codification of all laws or parts of laws relating to the preparation and
transmission to Congress of statements of receipts and expenditures of the Government and of estimates of appropriations. The
President shall transmit the same to Congress on orbefore the first

Monday in December, 1921, with a recommendation as to the
changes which, in his opinion, should be made in such laws or parts
of laws.
sstinatestobecom- SEC. 211. The powers and duties relating to the compiling of
B.

., sec. 369, p. estimates now conferred and imposed upon the Division of Book-

keeping and Warrants of the office of the Secretary of the Treasury
are transferred to the Bureau.

SIXTY-SEVENTH CONGRESS.

SESS. I.

CH. 18.

1921.

SEC. 212.
The Bureau shall,* at] the request
of any committee of gInformation to Con.
eithe
ouse of Con
c
either House of Congress having jurisdiction over revenue or appro- groess when requested.
priations, furnish the committee such aid and information as it may
request.
SEC.213. Under such regulations as the President may pro- tomfuLr`hrentmaeto,
scribe, (1) every department and establishment shall furnish to the to Bureau.
Bureau such information as the Bureau may from time to time Access to records
require, and (2) the Director and the Assistant Director, or any etc., for examination.

employee of the Bureau when duly authorized, shall, for the purpose of securing such information, have access to, and the right to
examine, any books, documents, papers, or records of any such department or establishment.
SEC. 214. (a) The head of each department and establishment
shall designate an official thereof as budget officer therefor, who,

in each year under his direction and on or before a date fixed by
him, shall prepare the departmental estimates.
(b) Such budget officer shall also prepare, under the direction of
the head of the department or establishment, such supplemental and
deficiency estimates as may be required for its work.
SEC. 215. 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. In case of his failure so to do,
the President shall cause to be prepared such estimates and data as
are necessary to enable him to include in the Budget estimates and
statements in respect to the work of such department or establishment.
SEC. 216. The departmental estimates and any supplemental or

deficiency estimates submitted to the Bureau by the head of any
department or establishment shall be prepared and submitted in such

deparents ffetc,

estumlental

TITLE III.-GENERAL ACCOUNTING OFFICE.
SEC. 301. There is created an establishment of the Government to

etc.,

Reision
mission
by and
headssubof
deartments, etc.

offaiurean

in case

Form, etc., of esti-

bed.t

form, manner, and detail as the President may prescribe.
SEC. 217. For expenses of the establishment and maintenance of estApBropiation

the Bureau there is appropriated, out of any money in the Treasury
not otherwise appropriated, the sum of $225,000, to continue available during the fiscal year ending June 30, 1922.

prepare estimates

pre
fou-

reau.

General Accounting

Office.

Created as an inde-

establishbe known as the General Accounting Office, which shall be independ- pendent
ment, under Comp-

ent of the executive departments and under the control and direction troller General-

of the Comptroller General of the United States.

The offices of

Comptroller of the Treasury and Assistant Comptroller of the Treasury are abolished, to take effect July 1, 1921. All other officers and

OerofCtomtur-nd
Assistant, aboished.

Personnel, records,

employees of the office of the Comptroller of the Treasury shall be- sieSned to nera Accome officers and employees in the General Accounting Office at their counting Office.
grades and salaries on July 1, 1921, and all books, records, documents, papers, furniture, office equipment and other property of the
office of the Comptroller of the Treasury shall become the property
of the General Accounting Office. The Comptroller General is au- Sea of Office.
thorized to adopt a seal for the General Accounting Office.
SEC. 302. There shall be in the General Accounting Office a Comp- Comptroller General
troller General of the United States and an Assistant Comptroller appointed. t
General of the United States, who shall be appointed by the President
with the advice and consent of the Senate, and shall receive salaries

of $10,000 and $7,500 a year, respectively. The Assistant Comptroller General shall perform such duties as may be assigned to him
by the Comptroller General, and during the absence or incapacity
of the Comptroller General, or during a vacancy in that office, shall
act as Comptroller General.
SEC. 303. Except as hereinafter provided in this section, the Comp-

troller General and the Assistant Comptroller General shall hold

Tenme of office etc.

SIXTY-SEVENTH CONGRESS.

24
cause

specifed.

ora

emova

CH. 18.

1921.

office for fifteen years. The Comptroller General shall not be eligible
for reappointment. The Comptroller General or the Assistant Comp-

troller General may be removed at any time by joint resolution of
Congress after notice and hearing, when, in the judgment of Congress,
the Comptroller General or Assistant Comptroller General has become
permanently incapacitated or has been inefficient, or guilty of neglect
of duty, or of malfeasance in office, or of any felony or conduct

involving moral turpitude, and for no other cause and in no other
for-manner except by impeachment. Any Comptroller General or Assistant Comptroller General removed in the manner herein provided

biddppien

SESS. I.

shall be ineligible for reappointment to that office. When a Comptroller General or Assistant Comptroller General attains the age of

Agretrement

seventy years, he shall be retired from his office.

Duties
of Comp
leroftheTreasury,the
Auditorle ad of Pcnby Bookkeeping, etc.,
Division, vested inae-

SEC. 304. All powers and duties now conferred or imposed by law
upon the Comptroller of the Treasury or the six auditors of the Treasrv Department, and the duties of the Division of Bookkeeping and
te
th
Treasury relating to

cout Warrants of the Office of the Secretary of the
keeping the personal ledger accounts of disbursing and collecting

endSntlyn

ing Ofice.

F y of ertifed
ce t

officers, shall, so far as not inconsistent with this Act be vested in
and imposed upon the General Accounting Office and be exercised

Revision ofauditors'
settlements after July
1, 9, discontinued.

without direction from any other officer. The balances certified by
the Comptroller General shall be final and conclusive upon the executive branch of the Government. The revision by the Comptroller
General of settlements made by the six auditors shall be discontinued,

Postal service.
Bureau ofAccounts,

except as to settlements made before July 1, 1921.
The administrative examination of the accounts and vouchers of

meat, created forpad

the Postal Service now imposed by law upon the Auditor for the Post

basla

nti

Comptroller
beappointed,

for,

Ofnice Department shall be performed on and after July 1, 1921, by
to a bureau i the Post Office Department to be known as the Bureau
of Accounts, which is hereby established for that purpose. The
Bureau of Accounts shall be under the direction of a Comptroller,

Duties to be per-

formed,

who shall be appointed by the President with the advice and consent

of the Senate, and shall receive a salary of $5,000 a year. The Comptroller shall perform the administrative duties now performed by the
Salar f AuditorAuditor for the Post Office Department and such other duties in
transerrd
relation thereto as the Postmaster General may direct. The approVol.
p. 16.
priation of $5,000 for the salary of the Auditor for the Post Office Department for the fiscal year 1922 is transferred and made available for
Transfer of person- the salary of the Comptroller, Bureau of Accounts, Post Office Departnel.
ment. The officers and employees of the Office of the Auditor for
the Post Office Department engaged in the administrative examinaAppropriations tion of accounts shall become oficers and employees of the Bureau
trasferred.
of Accounts at their grades and salaries on July 1, 1921. The approol. 41, pp. 19 priations for salaries and for contingent and miscellaneous expenses
2.
'
and tabulating equipment for such office for the fiscal year 1922,
and all books, records, documents, papers, furniture, office equipment, and other property shall be apportioned between, transferred
to, and made available for the Bureau of Accounts and the General
Accounting Office, respectively, on the basis of duties transferred.
ublic accounts
SEC. 305. Section 236 of the Revised Statutes is amended to read
R. S,
e.2s
. ,
39,
amended.
as follows:
Settlement and ad"SEC. 236. All claims and demands whatever by the Government
justmen thereof by
Generl

Accounting

of the United States or against it, and all accounts whatever in which

the Government of the United States is concerned, either as debtor
or creditor, shall be settled and adjusted in the General Accounting
Office."
tivelaws appdlicabed SEC. 306. All laws relating generally to the administration of the
Effect of copies of departments and establishments shall, so far as applicable, govern
Copies of any books, records, papers,
records, etc., as evi- the General Accounting Office.
or documents, and transcripts from the books and proceedings of the

SIXTY-SEVENTH CONGRESS.

SESS. I.

CH. 18.

1921.

General Accounting Office, when certified by the Comptroller General
or the Assistant Comptroller General under its seal, shall be admitted
as evidence with the same effect as the copies and transcripts referred

R se.
,

82, 86,

p. 167.
to in sections 882 and 886 of the Revised Statutes.
SEC. 307. The Comptroller General may provide for the payment Adjtedc'aisdthrogh
of accounts or claims adjusted and settled in the General Accounting bursing officers.
Office, through disbursing officers of the several departments and
duties
establishments, instead of by warrant.
SEC. 308. The duties now appertaining to the Division of Public transferred from Pub
Moneys Division to
Moneys of the Office of the Secretary of the Treasury, so far as they liBBookkeeping,
etc., Di-

relate to the covering of revenues and repayments into the Treasury,
the issue of duplicate checks and warrants, and the certification of
outstanding liabilities for payment, shall be performed by the Division
of Bookkeeping and Warrants of the Office of the Secretary of the

vision.

Treasury.
Administrative proTreasury.
SEC. 309. The Comptroller General shall prescribe the forms, sys- cedure for accounting,
tems, and procedure for administrative appropriation and fund
accounting m the several departments and establishments, and for
the administrative examination of fiscal officers' accounts and claims

etc., to be prescribed.

against the United States.
SEC. 310. The offices of the six auditors shall be abolished, to take

o
abolished.

effect July 1, 1921. All other officers and employees of these offices trPerrsoneoetct.
except as otherwise provided herein shall become officers and em- ing offce.
ployees of the General Accounting Office at their grades and salaries
on July 1, 1921. All books, records, documents, papers, furniture,
office equipment, and other property of these offices, and of the
Division of Bookkeeping and Warrants, so far as they relate to the
work of such division transferred by section 304, shall become the Temporary oice
property of the General Accounting Office. The General Accounting rooms assigned.
Office shall occupy temporarily the rooms now occupied by the office
of the Comptroller of the Treasury and the six auditors.
SEC. 311. (a) The Comptroller General shall appoint, remove, and

fix the compensation of such attorneys and other employees in the
General Accounting Office as may from time to time be provided for
by law.

poibtmen
bytcmp.
,
troler General.

(b) All such appointments, except to positions carrying a salary seAsia^o o civil

at a rate of more than $5,000 a year, shall be made in accordance with
the civil-service laws and regulations.
(c) No person appointed by the Comptroller General shall be paid

Payre"ctions.

a salary at a rate of more than $6,000 a year, and not more than four
persons shall be paid a salary at a rate of more than $5,000 a year.

(d) All officers and employees of the General Accounting Office, tisignme

of du-

whether transferred thereto or appointed by the Comptroller General,
shall perform such duties as may be assigned to them by him.

(e) All official acts performed by such officers or employees specially Authorcia of

designated therefor by the Comptroller General shall have the same isnated.

force and effect as though performed by the Comptroller General in
person.

Regulations,

(f) The Comptroller General shall make such rules and regulations thoRri.ed.
as may be necessary for carrying on the work of the General Accounting Office, including rules and regulations concerning the admission
of attorneys to practice before such office.

SEC. 312. (a) The Comptroller General shall investigate, at the
seat of government or elsewhere, all matters relating to the receipt,

disbursement, and application of public funds, and shall make to
the President when requested by him, and to Congress at the beginning of each regular session, a report in writing of the work of the

etc.

Cpt
Ge
investigation by, of
8
pblicttersde
atig to

Rec

endtio

General Accounting Office, containing recommendations concerning by, to congress toacdithe legislation he may deem necessary to facilitate the prompt and tionfoaecoStsetc.

accurate rendition and settlement of accounts and concerning such
other matters relating to the receipt, disbursement, and application

SIXTY-SEVENTH CONGRESS.

SESS. I.

CH. 18.

1921.

of public funds as he may think advisable. In such regular report,
or m special reports at any time when Congress is in session, he shall
make recommendations looking to greater economy or efficiency in
public expenditures.
vg
scal
(b) He shall make such investigations and reports as shall be
tins, etc.,wen orderedbyCongressorcom- ordered by either House of Congress or by any committee of either
mittees thereoi
House having jurisdiction over revenue, appropriations, or expenditures. The Comptroller General shall also, at the request of. any
such committee, direct assistants from his office to furnish the committee such aid and information as it may request.
(c) The Comptroller General shall specially report to Congress
repoa b
vsaions of
every expenditure or contract made by any department or estabdepartments,etc.
lishment in any year in violation of law.
(d) He shall submit to Congress reports upon the adequacy and
meRnepirtemart
and inspection of ac effectiveness of the administrative examination of accounts and
Forreaterconomy
ic expenditures.

ounts adequate, t

claims in the respective departments and establishments and upon

the adequacy and effectiveness of departmental inspection of the
offices and accounts of fiscal officers.
(e) He shall furnish such information relating to expenditures and
geit Bu u0wth0enBd
accounting to the Bureau of the Budget as it may request from time
quested
to time.
Dearinfmenation of -Sc. 313. All departments and establishments shall furnish to the
Comptroller General such information regarding the powers, duties,
theiractivities,et.
activities, organization, financial transactions, and methods of business of their respective offices as he may from time to time require of
to recods them; and the Comptroller General, or any of his assistants or
eaess
employees, when duly authorized by him, shall, for the purpose of
securing such information, have access to and the right to examine
Diploatc emer- any books, documents, papers, or records of any such department or
genesexcepte. 4 establishment. The authority contained in this section shall not
.sec., p. 9 be applicable to expenditures made under the provisions of section
291 of the Revised Statutes.
Eligible list of acSEC. 314. The Civil Service Commission shall establish an eligible
contants to be estabregister for accountants for the General Accounting Office, and the
ishied.
examinations of applicants for entrance upon such register shall be
based upon questions approved by the Comptroller General.
SEC. 315. (a) All appropriations for the fiscal year ending June 30,
ofes
priation s for
.erein
aboished.
1922, for the offices of the Comptroller of the Treasury and the six
p
' auditors, are transferred to and made available for the General
269
Accounting Office, except as otherwise provided herein.
(b) During such fiscal year the Comptroller General, within the
etc.,
red peronnelr
authorized during - limit of the total appropriations available for the General Accounting
eal year.
Office, may make such changes in the number and compensation of
officers and employees appointed by him or transferred to the General
roportionate share Accounting Office under this Act as may be necessary.
(C) There shall also be transferred to the General Accounting Office
or appropriations for
reastx such portions of the appropriations for rent and contingent and misand binding,
p'a rt me t, cellaneous expenses, including allotments for printing
in
,
1922, translerred.
made for the Treasury Department for the fiscal year ending June 30,
transerred

rt, teon.,

1922, as are equal to the amounts expended from similar appropriations during the fiscal year ending June 30, 1921, by the Treasury
Department for the offices of the Comptroller of the Treasury and
available for
Accountg Offce.
made

the six auditors.
(d) During the fiscal year ending June 30, 1922, the appropria-

tions and portions of appropriations referred to in this section shall
be available for salaries and expenses of the General Accounting
Office, including payment for rent in the District of Colunbia,
traveling expenses, the purchase and exchange of law books, books
of reference, and for all necessary miscellaneous and contingent
expenses.

SIXTY-SEVENTH CONGRESS.

SESS. I.

CHS. 18-20.

1921.

SEC. 316. The General Accounting Office and the Bureau of additional
aEmplees
payallowed
of $240
Accounts shall not be construed to be a bureau or office created since a year.
January 1, 1916, so as to deprive employees therein of the additional Vol.41,p. 1308.
compensation allowed civilian employees under the provisions of
section 6 of the Legislative, Executive, and Judicial Appropriation
Act for the fiscal year ending June 30, 1922, if otherwise entitled
thereto.
SEC. 317. The provisions of law prohibiting the transfer of em- ment etc., empoyees
ployees of executive departments and independent establishments ermitted unt June
until after service of three years shall not apply during the fiscal Vol. 34,p.449.

year ending June 30, 1922, to the transfer of employees to the General
Accounting Office.
SEC. 318. 'This Act shall take effect upon its approval by the Act.at effect of
President: Provided, That sections 301 to 317, inclusive, relatino to Poios
ffice
the General Accounting Office and the Bureau of Accounts, shall etc., on July 1,1921.

take effect July 1, 1921.
Approved, June 10, 1921.
CHAP. 19.-An Act For the public sale of post-office site on the west side of
South Main Street, in the city of Bethlehem, Pennsylvania.

June 10, 1921.
[H. R. 89.]
[Public, No. 14.]

Be it enacted by the Senate and House of Representatives of the United Bethlehem, Pa.
States of America in Congress assembled, That the Secretary of the Public building

Treasury be, and he is hereby, authorized and directed to sell at
public sale the post-office site and buildings thereon erected, situate
on the west side of South Main Street, in the city of Bethlehem, Pennsylvania, after proper advertisement, and at such time and upon
such terms as he may deem for the best interests of the United States,
for a sum not less than $20,000, and to execute and deliver to the purchaser the usual quit-claim deed therefor, and to deposit the proceeds

at,

Deposit of proceeds

derived from such sale in the Treasury of the United States as a
miscellaneous receipt.
Approved, June 10, 1921.

CHAP. 20.-An Act To amend section 407 of the Transportation Act of 1920.

June 10, 1921.
[it. R. 6567.]
[Public, No. 15.]

Be it enacted by the Senate and House of Representatives of the United Transportation Act,

States of America in Congress assembled, That section 407 of the 1920.
Transportation Act of 1920 be, and it is hereby, amended by adding ed.

p 42,
amona
thereto a new paragraph designated as paragraph (9), as follows:
"(9) Upon application of one or more telephone companies for nies permtted to conauthority to consolidate their properties or a part thereof into a solidate, etc.

single company, or for authority for one or more such companies
to acquire the whole or any part of the property of another telephone

company or other telephone companies or the control thereof by
the purchase of securities or by lease or in any other like manner,
when such consolidated company would be subject to this Act, the
commission shall fix a time and place for a public hearing upon such Public hearing of
application and shall thereupon give reasonable notice in writing
to the governor of each of the States in which the physical property
affected, or any part thereof, is situated, and to the State public
service commission or other regulatory body, if any, having jurisdiction over telephone companies, and to such other persons as it
may deem advisable. After such public hearing, if the commission g.ate
finds that the proposed consolidation, acquisition, or control will be
of advantage to the persons to whom service is to be rendered and
in the public interest, it shall certify to that effect; and thereupon
any Act or Acts of Congress making the proposed transaction un-

Full text of Budget and Accounting Act of 1921

FRASER