336 LAWS APPLICABLE TO DEPARTMENT OF AGRICULTURE. 



REV. ST. SEC. 3622. 



Time and manner of rendering accounts for public money received. 



Sec. 3022. Every officer or agent of the United States who receives 

 public money wliich he is not authorized to retain as salary, pay, or 

 emohnnent, .shall render his accounts monthly. Such accounts, with 

 the vouchers necessary to the correct and prompt settlement thereof, 

 shall he .^ent b}' mail, or otherwise, to the Bureau to which they per- 

 tain, within ten days after the expiration of each successive month, 

 and. after examination there, shall be passed to the proper accounting 

 officer of the Treasury for settlement. * * * Jn ca.se of the non- 

 receipt at the Treasury or proper Bureau, of any accounts within a 

 reasonable and proper time thereafter, the officer whose accounts are 

 in default shall be required to furnish satisfactory evidence of having 

 complied with the provisions of this section. Nothing herein con- 

 tained shall, however, he construed to restrain the heads of any of 

 the Departments from requiring such other returns or reports from 

 the officer or agent, subject to the control of such heads of Depart- 

 ments, as the public interests may require. 



Rev. St. sec. 3622, as amendeti by act February 27. 1877, c. 09. s. 1. 19 

 Stat. 249, and act July 31, 1894. c. 174. s. 12, 28 Stat. 209. 



ACT AUGUST 30, 1890. c. 837. (26 Stat. 371.) 

 Accounts of disbursing officers. 



Sec. 4. That hereafter all disbursing officers of the United States 

 shall render their accounts quarterly; * * * |)iit the Secretary of 

 the Treasury may direct any or all such accounts to be rendered more 

 frequently when in his judgment the public interests may require. 



Act August 30, 1890, c. 837, s. 4, 20 Stat, 413. 



This sec'tiou is a part of the sundry civil appropriatiou act for the 

 fiscal year 1891. cited above. 



ACT JULY 31. 1894, c. 174. (28 Stat. 162.) 



Comptroller of Treasury to prescribe forms of keeping and rendering accounts. 



Sec. 5. The Comptroller of the Treasury shall, under the direction 

 of the Secretary of the Treasury, prescribe the forms of keeping and 

 rendering all public accounts, except those relating to the postal 

 revenues and expenditures therefrom. 



Act July 31, 1894, c. 174. s. 5, 28 Stat. 206. 



Certified balances conclusive on departments; revision of accounts; accepting 

 payment on auditor's settlement, conclusive; decisions of auditors to be 

 examined by comptroller; comptroller's decisions to govern. 



Sec. 8. The balances which may from time to time be certified by 

 the Auditors (o the Division of Bookkeeping and Warrants, or to the 

 Postmaster-General, upon the settlements of public accounts, shall be 

 final and conclusive upoy the Executive Branch of the Government, 

 except that any person whose accounts may have been settled, the head 

 of the KxecuUve Department, or of the board, commission, or estab- 

 lishment licit under th(> jurisdiction of an Executive Department, to 

 which the account pertains, or the Comptroller of the Treasury, may, 

 williin a year, obtain a revision of the said account by the Comptroller 

 of the Treasury, whoso decision ujion such revision shall be final and 

 conclusive upon the P^xecutive Branch of the Government: Provided^ 



