Nay Oe 
"Many changes in our business practices have become necessary dur—- 
ing recent years due to changes in methods of handling Government finances 
by Congress, the Bureau of the Budget, and the Comptroller General. More 
and more it is important that individuals responsible for Government ex- 
penditures be fully informed of Government requirements and changes in 
laws or procedure as made, and that the rules and regulations resulting 
be carefully and completely adhered to. It is appreciated that men in. 
the field frequently do not recognize the significance of instructions as 
given in the form of memoranda or correspondence, and incident to the 
pressure of their work overlook new laws or practices which may be estab— 
lished. This is not accepted by any of the agencies concerned as an ade— 
quate explanation for deviations from the regulations. Too often ignor— 
ance of the fiscal regulations is pleaded as an excuse for their viola- 
tion. A definite responsibility rests upon the supervisory officers for 
instructing their subordinates in the Fiscal and Administrative Regula- 
tions and in making clear to them the responsibility for knowing the 
regulations, All employees in administrative positions are necessarily 
responsible for making clear to their subordinates that they must know 
and respect the regulations governing their work. 
"The Office of the Comptroller General maintains a field corps of 
investigators that move from place to place in the field and investigate 
any branches of the service that may be conducting work in that region. 
Should these representatives of the Comptroller General's Office call on 
any of the field men, they should be given every cooperation toward a 
full and complete study of our business practices and the field men should 
take advantage of the opportunity to secure advice and assistance with a 
view to improving their methods. 
"The Chief of Bureau must necessarily hold Heads of Offices. re- 
sponsible for the legal and effective expenditures of funds allotted to 
them for work under their supervision. To insure efficient administration 
it is necessary that they so delegate responsibility that approvals of 
expenditures be made only by those in a position to know that the ex- 
penditure is in fact made as represented and necessary and desirable in | 
the successful accomplishment of the work as well as in conformity with 
law. 
"Above all, it should be emphasized that the utmost frankness be 
maintained regarding any special difficulties or weaknesses in the work, 
and that all such matters be promptly and completely reported so that. 
proper methods may be adopted and any misunderstandings and mistakes 
corrected at the earliest possible moment." 
Caused _ by Vehicle Driven by Government Employee 

(See Official Record, Vol. 8, No. 52, December 26, 1929, Page 5.) 
