1662. Same; troops to have the right of way. That the United States forces or troops, or any portion of the militia, parading, or performing any duty according to law, shall have the right of way in any street or highway through which they may pass: Provided, That the carriage of the United States mails, the legitimate functions of the police, and the progress and operations of fire engines and fire departments shall not be interfered with thereby. Sec. 47, act of Mar. 1, 1889 (25 Stat. 779). Change the number of section forty-seven to "fifty." Act of Feb. 18, 1909 (35 Stat. 634), amending sec. 47, act of Mar. 1, 1889 (25 Stat. 779). As the above appears in an act having relation to the National Guard of the District of Columbia it may be inferred that the streets, etc., mentioned are those of the said District. CHAPTER 31 PUBLIC MONEY AND FINANCE Bureau of the Budget: Establishment and duties, 1663. General Accounting Office: Establishment, 1664. Powers and duties, 1665. Personnel and record, 1666. Laws governing, 1667. Comptroller General of the United States: Investigations and reports, 1670. Accounting: General requirement, 1673. Distinct accounts for each appropriation required, 1674. Appropriations-Continued. By monthly or other allotments, 1699. Cost of manufacturing operations, Ordnance Department, 1701. Availability— General provision, 1702. Available for cost of decorations of Exclusively available for articles cov- Not available for official or clerical phlets, or books restricted, 1706. Expenditure on written order of head of department only, 1707. Secretary of War to report expenditures to Congress, 1708. Appropriations for support of the Army Available for transportation of employees and materials, 1709. Not available for post gardens or exchanges, 1710. Not available for expenses in connection with citizens' military training camps, 1711. Not available for expenses in connection with Organized Reserves, 1712. Not available for expenses in connection with Reserve Officers' Training Corps, 1713. Appropriations for aviation Available for travel expense of Army officers, 1714. Appropriations for battle field studies and surveys Available for travel expense of officers and civilian employees, 1715. Appropriations for field service Not available for personal services in office of Assistant Secretary of War, 1716. Appropriations for mileage Expenditure for inspections and in vestigations restricted, 1717. Appropriations-Continued. Appropriations for the Ordnance De- Available for procurement of stores for other bureaus or departments, 1718. Available for travel expense of offcers, 1719. Not available for freight charges on Appropriations for regular supplies, Available for equipment of post bakeries and schools, 1721. Appropriations for barracks and quar ters, Quartermaster CorpsRent of offices in connection with mobilization work limited, 1722. Available for rental of offices, etc., for military attachés, 1723. Appropriations for river and harbor works Available for pay, allowances, and travel expense of officers, 1724. Available for expenses of inspections, investigations, hearings, etc., 1725. Not available for dredging within harbor lines, 1726. Expenditure when insufficient, 1727. Appropriations for Veterans' BureauAvailable for pay and allowances of reserve officers and nurses, 1728. Beyond fiscal year General provision, 1729. Appropriations for manufacture at Government-owned ments, 1730. establish Appropriations for roads, bridges, and trails in Alaska, 1731. Computation of total, 1732. Transfer Between bureaus of War and Navy Between bureaus of the War Depart- To Signal Corps, 1735. To Bureau of Standards, 1736. To Bureau of Mines, 1737. To Geological Survey, 1738. To Director of Public Buildings and From Veterans' Bureau to War Department, 1740. Unexpended balances Availability beyond fiscal year, 1741. Reappropriation and diversion, 1742. Disposition when unchanged for two years, 1743. Disbursing officers', disposition when unchanged for three years, 1744. Represented by certificates, drafts, or checks outstanding three years; disposition, vouchers, and availability, 1745. 1 Appropriations-Continued. Unexpended balances-Continued. Appropriations for river and harbor works Where separate works consolidated, 1746. Remaining after works completed, 1747. Appropriations for salaries, disposi tion, 1748. Withdrawal from Treasury, appropriations for War and Navy Depart ments, 1749. Counterfeit money, 1750. Checks and warrants: Replacement when lost, 1751. Outstanding three years, reports, 1753. Collections: From carriers for damages, 1754. For rental of Government river and barbor plants, 1755. For transmission of private telegrams over Government lines, 1756, Depositaries of public moneys: Mints and assay office, 1757. National banks, 1758. Federal land and joint-stock land banks, 1759. In insular possessions, 1760. In Philippine Islands, 1761. Disbursement of funds of the War Department, 1762. Disbursing officers: Inspections of disbursements and ac counts, 1763. Designation of deputies, 1764. Estimates: Budget Transmission and contents, 1765. Recommendations of the President ac companying, 1766. Supplemental or deficiency, 1767. Contents to conform to existing, 1768. Departmental Budget officers, 1769. Time of submission, 1770. Form and manner of submission, 1771. To be made only on request of Congress, 1772. General provisions Source and character to be shown. 1773. Order and arrangement, 1774. Elimination of unnecessary language, 1775. New or materially changed items to be explained, 1776. Outstanding appropriations to be des ignated, 1777. Compilation and printing, 1778. Estimates for salaries to be based on express provisions of law, 1779. Data required Estimates for fortifications, 1780. Estimates for lump-sum appropriations, 1781. Estimates Continued, Data required-Continued. Estimates requiring plans, 1782. Specific estimates to be submitted Five-year Air Corps program, 1783. Cable or telegraph lines in Alaska, 1784. Roads, bridges, and trails in Alaska, 1785. Fortifications, 1786. Printing and binding, 1787. Printing and engraving, Signal Serv ice, 1788. Establishment of rifle ranges, 1789. Exchange of funds restricted, 1792. Fiscal year, 1794. Proceeds of sales: Expenses payable from, 1795. Deposit in Treasury as miscellaneous receipts General provision, 1796. Sales of ice, electric current, and laundry work, 1797. Military Post Construction Fund Sales of military reservations, 1798. To remain available for replacementGeneral provision, 1799. Stores transferred to Philippine Government, 1800. Engineer material, 1801. Medical and hospital supplies, 1802. Proceeds of sales-Continued. To remain available for replacement- Serviceable ordnance and ordnance stores, 1803, Useless ordnance material, 1804. 1805. Surplus cuttings of material, 1806. Products of public utilities, 1809. By distress warrant General provision, 1811. Sale of lands, 1816. Disposal of surplus, 1817. Extent of application, 1818. Postponement of proceedings, 1819. Injunction by circuit judge, 1821. Moneys received for the use of the Funds for subsistence of the Army, 1826. 1663. Bureau of the Budget; establishment and duties.-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 appointed by the President and receive salaries of $10.000 and $7,500 a year, respectively. The Assistant Director shall perform such duties 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 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. Sec. 207, act of June 10, 1921 (42 Stat. 22); U. S. C. 31: 16. The powers and duties relating to the compiling of estimates now conferred and imposed upon the Division of Bookkeeping and Warrants of the office of the Secretary of the Treasury are transferred to the bureau. Sec. 211, act of June 10, 1921 (42 Stat. 22); U. S. C. 31: 19. The Bureau, when directed by the President, shall make a detailed study of the departments and establishments for the purpose of enabling the President to determine what changes (with a view of securing greater economy and efficiency in the conduct of the public service) shall 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 of services. The results of such study shall be embodied in a report or reports to the President, who may transmit to Congress such report or reports or any part thereof with his recom mendations on the matters covered thereby. Sec. 209, act of June 10, 1921 (42 Stat. 22); U. S. C. 31: 18. The Bureau shall, at the request of any committee of either House of Congress having jurisdiction over revenue or appropriations, furnish the committee such aid and information as it may request. Sec. 212, act of June 10, 1921 (42 Stat. 23); U. S. C. 31: 20. 1664. General Accounting Office; establishment.-There is created an establishment of the Government to be known as the General Accounting Office, which shall be independent of the executive departments and under the control and direction 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 employees of the office of the Comptroller of the Treasury shall become officers an employees in the General Accounting Office at their 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 author ized to adopt a seal for the General Accounting Office. Sec. 301, act of June 10, 1921 (42 Stat. 23); U. S. C. 31: 41. 1665. Same; powers and duties. All powers and duties now conferred or imposed by law upon the Comptroller of the Treasury or the six auditors of the Treasury Department, and the duties of the Division of Bookkeeping and Warrants of the Office of the Secretary of the Treasury relating to keeping the personal ledger accounts of disbursing and collecting officers, shall, so far as not inconsistent with this Act be vested in and imposed upon the General Accounting Office and be exercised 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, except as to settlements made before July 1, 1921. Sec. 304, act of June 10, 1921 (42 Stat. 24); U. S. C. 31: 44. All claims and demands whatever by the Government 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. * * R. S. 236, as amended by sec. 305, act of June 10, 1921 (42 Stat. 24); U. S. C. 31: 71. That the returns office, together with its activities, personnel, contracts, bids, offers, proposals, advertisements, books, records, documents, furniture, office equipment, and papers and property of whatsoever character, is hereby transferred from the Interior Department to the General Accounting Office; and all powers and duties whatsoever in connection therewith now vested in or required to be performed by or under the Secretary of the Interior are transferred to, vested in, and required to be performed by or under the Comptroller General of the United States. Sec. 1, act of Feb. 4, 1929 (45 Stat, 1147); U. S. C. 41: 4a. That the Comptroller General of the United States is authorized to perform all acts and make such rules and regulations as necessary to carry the provisions of this Act into effect. Sec. 3, act of Feb. 4, 1929 (45 Stat. 1147). Notes of Decisions Conclusiveness of decisions of Comptroller on revision of accounts.-The provision of sec. 8, act of July 31, 1894 (28 Stat. 207), that the finding of the comptroller on claims against the United States shall be final and conclusive as to the executive branch of the Government, does not render such finding conclusive on the courts, but leaves the |