338 LAWS APPLICABLE TO DEPARTMENT OF AGRICULTURE. 



receipt by the Auditor of a requisition for an advance of money, he 

 shall disapprove the requisition, which he may also do for other 

 reasons arising out of the condition of the officer's accounts for whom 

 the advance is recjuested; but the Secretary of the Treasury may 

 overrule the Auditor's decision as to the sufficiency of these latter 

 reasons: Provided, That the Secretary of the Treasury shall pre- 

 scribe suitable rules and regulations, and may make orders in par- 

 ticular cases, relaxing the requirement of mailing or otherwise send- 

 ing accounts, as aforesaid, within ten or twenty days, or waiving 

 delinquency, in such cases only in which there is, or is likely to be, 

 a manifest physical difficulty in complying with the same, it being 

 the purpose of this provision to require the prompt rendition of 

 accounts without regard to the mere convenience of the officers, and 

 to forbid the advance of money to those delinquent in rendering 

 them : Provided fnrther^ That should there be a delay by the admin- 

 istrative Departments beyond the aforesaid twenty or sixty days in 

 transmitting accounts, an order of the President, or, in the event of 

 the absence from the seat of Government or sickness of the Presi- 

 dent, an order of the Secretary of the Treasury, in the particular 

 case, shall be necessary to authorize the advance of money re- 

 quested: * * * 



The Secretary of the Treasury shall, on the first Monday of Janu- 

 ary in each year, make report to Congress of such officers and ad- 

 ministrative departments and offices of the Government as were, 

 respectively, at any time during the last preceding fiscal year delin- 

 quent in rendering or transmitting accounts to the proper offices in 

 Washington and the cause therefor, and in eacli case indicating 

 whether the delinquency was waived, together with such officers 

 * * * as were found upon final settlement of their accounts to 

 have been indebted to the Government, with the amount of such 

 indebtedness in each case, and who, at the date of making report, 

 had failed to pay the same into the Treasury of the United States. 



Art July 31. 1894. c. 174. s. 12. 28 Stat. 209, as .iniemled by act >Lircli 2, 

 1895, c. 177, s. 4, 28 Stat. 807, and act May 28, 189G, c. 252, s. 4, 29 Stat. 

 179. 



Regulations by heads of departments for administrative examination of ac- 

 counts. 



Sec. 22. * * * \{ shall also be the duty of the heads of the 

 several Executive Dei)artments and of the proper officers of other 

 Government estal)]i.sliments, not within the jurisdiction of any Exec- 

 utive Department, to irake appropriate rules and rcguhitions to 

 secure a proper administrative examination of all accounts sent to 

 tliem. as required by section twelve of this Act, before their ti-ans- 

 missinn to the Auditors, and for tlie execution of other requirements 

 of this Act in so far as the same relate to the several Departments 

 or establishments. 



Act .Tilly 31, 1894, c. 174, s. 22, 28 Stat. 210. 



ACT AUGUST 23, 1912, c. 350. (37 Stat. 360.) 



Admlnistrntive examin.ition of accounts: vouchers and pay-rolls to be prepared 

 and examined by heads of divisions and bureaus of departments instead 

 of disbursing clerks. 



Hereafter tiie administrative examination of all public accounts, 

 preliminary to their audit by the accounting officers of the Treasury, 



