PUBLIC MONEYS AND ACCOUNTING. 337 



That the Socretai'v of the Treasury may, wlien in his jiidojineiit the 

 interests of tlie (ioveriunent require it, suspeiui payment and direct 

 the re-examination of any account. 



Upon a certificate by tlie Comptroller of the Treasury of any ditfer- 

 ences ascertained by him upon revision the Auditor who shall have 

 audited the account shall state an account of such ditferenct^, and 

 certify it to the Division of Bookkeepino: and Warrants, except that 

 balances found and accounts stated as aforesaid by the iVuditor for 

 the Post-Office Department for postal revenues and exixmditures 

 therefrom shall be certified to the Postmaster-tieneral. 



Any person accepting- payment under a settlement by an Auditor 

 shall be thereby precluded from obtaining a revision of such settle- 

 ment as to any items upon which payment is accepted : but nothing 

 in this Act shall prevent an Auditor from suspending items in an 

 account in order to obtain further evidence or explanations necessary 

 to their settlement. When suspended items are final!}' settled a 

 revision may be had as in the case of the original settlement. Action 

 upon any account or business shall not be delayed awaiting applica- 

 tions for revision : Provided^ That the Secretary of the Treasury shall 

 make regulations fixing the time which shall expire before a warrant 

 is issued in payment of an account certified as provided in sections 

 seven and eight of this Act. 



The Auditors shall, under the direction of the Comptroller of the 

 Treasury, preserve, with their vouchers and certificates, all accounts 

 which have been finally adjusted. 



All decisions by Auditors making an original construction or modi- 

 fying an existing construction of statutes shall be forthwith reported 

 to the Comptroller of the Treasury, and items in any account aifected 

 by such decisions shall be suspended and payment thereof withheld 

 until the Comptroller of the Treasury shall approve, disapprove, or 

 modify such decisions and certify his actions to the Auditor. All 

 decisions made by the Comptroller of the Treasury under this Act 

 shall be forthwith transmitted to the Auditor or Auditoi-s whose 

 duties are affected thereby. 



Disbursing officers, or the head of any Executive Department, or 

 ther establishment not under any of the Executive Departments, 

 may apply for and the Comptroller of the Treasury shall render his 

 decision \\\w\\ any question involving a payment to be made by them 

 or under them, which decision, when rendered, shall govern the 

 Auditor and the Comptroller of the Treasury in passing upon the 

 account containing said disbursement. 



Act July 31. 1894, c. 174, s. 8, 28 Stat. 207. 



Time and manner of rendering accounts; advances of money withheld on de- 

 linquency; annual report of delinquencies. 



Sec. 12. All monthly accounts shall be mailed or otherwise sent to 

 the proper officer at Washington witliiu ten days after the end of the 

 month to which thev relate, and quarterly and other accounts within 

 twenty days after 'the period to wliich they relate, and shall i>e 

 transmitted to and received by the Auditors within twenty days of 

 their actual i-eceipt at the proper office in Washington in the case of 

 monthlv, and sixty days in the case of quarterly antl other accounts. 

 Should" there be any delinquency in this regard at the time of the 



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