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FEBRUARY 19, 1945.—Committed to the Committee of the Whole House on the

state of the Union and ordered to be printed

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Mr. LUDLOW, from the Committee on Appropriations, submitted

the following

REPORT

(To accompany H. R. 2252)

The Committee on Appropriations submits the following report in explanation of the accompanying bill making appropriations for the Treasury and Post Office Departments for the fiscal year ending June 30, 1946.

The bill embraces regular annual appropriations for these Departments, the estimates for which are to be found: For the Treasury Department, on pages 601 to 653, inclusive, of the Budget and in House Document No. 40; and for the Post Office Department, on pages 563 to 580, inclusive, of the Budget.

Inasmuch as various laws providing overtime pay and other additional compensation, on account of wartime conditions for the employees of the two Departments expire on June 30, 1945, neither the estimates nor the bill for the fiscal year 1946 include funds for the payment of such expenses. It is therefore necessary to eliminate the amount provided in 1945 for such purposes in order to arrive at comparable figures as to 1945 appropriations and 1946 Budget estimates

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There follows a comparative summary of annual estimates and current fiscal year appropriations:

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If the expiring extra compensation laws should be reenacted for 1946 it will be necessary to provide the necessary funds in supplemental appropriations. Failure to reenact such laws would also require sup: plemental appropriations in many cases on account of the hour length of the workweek. In all items to which temporary laws are applica

ble the number of employees provided for in the estimates and in the bill is predicated on a 48-hour workweek while the amount of money appropriated is computed on base-pay rates only, which rates are for a 40-hour workweek.

Tables commencing on page 3 for the Treasury Department and on page 10 for the Post Office Department set forth comparisons of 1945 appropriations reduced by the cost of expiring statutes, 1 946 estimates, and amounts carried in the bill.

TITLE I-TREASURY DEPARTMENT The accompanying bill carries a total of $285,763,800 of direct appropriations, together with indefinite appropriations, 'the estim a ted obligations under which are in the sum of $1,656,925,000.

These sums aggregate $1,942,688,800. The Budget has requested a total in direct appropriations of $296,512,100; indefinite appropria tions, the total obligations for which are estimated at $1,656,925 or an aggregate of $1,953,437,100. The amount recommende $10,748,300 below the Budget estimate and this reduction occurs tirely in the items recommended for direct appropriations. The ap: propriations for the fiscal year 1945 include $290,452,297 of direct appropriations; indefinite appropriations, the estimated total ligations under which aggregate $1,100,290,000, or a grand total for 1945 of $1,390,742,297. The aggregate total recommended in the of $1,942,688,800 is therefore $551,946,503 in excess of the appropriations for 1945.

Permanent appropriations: In addition to the activities appro ated for in the regular bill there exist permanent appropriations ministered by this Department, the estimated obligations for which in 1946 aggregate $6,163,333,073; a sum which is $639,778,626 in excess of the permanent appropriations for 1945. These approp tions cover such items as interest on the public debt, the sinking fu ind, expenses of loans, etc.

Trust funds: In addition to the foregoing, there exist trust funds administered by this Department. These are funds which do not helong to the Government, do not proceed from appropriations out of the

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Federal Treasury, but consist of such items as the Federal old-age and survivors insurance trust fund, the unemployment trust fund, etc. The total disbursements of these trust funds during the fiscal year 1945 are estimated in the sum of $2,934,311,532 as compared with similar disbursements for the fiscal year 1946 of $3,116,647,175. The 1945 amount for the Federal old-age and survivors insurance trust fund is $1,423,043,773, as compared with the 1946 amount for the same item of $1,753,683,112. For the unemployment trust fund, the 1945 disbursements are estimated at $1,511,079,679, as compared with $1,362,878,063 in 1946.

All the foregoing items are set forth in tabular form at the end of this report.

ITEMIZED COMPARISON BETWEEN APPROPRIATIONS, ESTIMATES, AND

RECOMMENDATIONS IN THE BILL

The following table shows comparatively the amount appropriated for 1945 under each appropriation heading for all purposes other than overtime, the amount of the Budget estimate which contemplates a 48-hour workweek but which does not include any fund for payment of service in excess of 40 hours per week, and the amount recommended in the bill which is on the same basis as the Budget estimate. In the text of this report comparisons between appropriations and estimates are based on the figures in this table.

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Secretary's office, salaries
Cost of handling penalty mail.
Division of Tax Research.
Smaller War Plants
Tax legislative counsel's office, salaries
Foreign funds control..
Division of Research and Statistics.
General counsel's office, salaries.
Personnel Division..
Chiel Clerk, office of, salaries.
Contingent expenses.
Printing and binding
Treasury buildings: Operating force, salaries.

$360, 630 5, 890, 400

145, 045 50,000,000

90, 385 3,694, 479

154, 530 131, 925 160,000 284, 310 250, 000

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24, 000 477, 260

24, 000 452, 000

24, 000 452, 000

BUREAU OF ACCOUNTS

Salaries and expenses..
Printing and binding-
Disbursement, Division of

Printing and binding
Contingent expenses, public moneys..
Relief of indigent of Alaska
Deposit of withheld taxes, salaries, and expenses.
Recoinage of silver coins.
Refund of moneys erroneously received and covered

706, 000

32,000 4, 467, 645

117, 500 400,00

20,000 672, 188 200,000 200,000

741, 200

32, 000 5,013,800

135,000 460, 000

24,000 544, 000 140,000

734, 000

32,000 4,700,000

130,000 450.000

24, 000 500,000 140,000

BUREAU OF THE PUBLIC DEBT

35, 500,000

84,250,000

Administering the public debt.
Salaries.
Printing and binding.
Distinctive paper for United States securities.

4,938, 829

65,000 915, 025

800,000

800,000

OFFICE OF TREASURER OF UNITED STATES

3,758, 813

4, 800,000

Salaries and expenses.
Federal Reserve and national currency, salaries for redemption

of (reimbursable). Printing and binding.

70, 270 115.000

80,000 300,000

4, 600,000

80,000 275,000

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The committee, acting under authority of House Resolution has inquired into the controls exercised by departmental officials over expenditures for travel and communications. From the facts available it appears that the only effective control over such items is the amount of appropriation. I'he total estimates for these purposes for the Treasury Department for 1946 amount to more than $17,000,000 and represent the best judgment of the officials in the executive bra of the Government who were required to make their decisions 7 months before the ensuing fiscal year begins. The responsibility of the departmental officials does not end with the submission of estimates to Congress. When the appropriations have been approved by Congress and the President, the responsibility for providing necessary service at lowest possible cost shifts to the administrative officers of the Department and it is incumbent on them to maintain such controls as will prevent useless and wasteful expenditures. The fact that there is an appropriation sufficient to cover the cost should not be the governing consideration.

DEPARTMENTAL OFFICES

For the offices of the Secretary, the Division of Tax Research, the tax legislative counsel, the division of Research and Statistics, the general counsel, and the Chief Clerk the amounts carried in the bill will carry through 1946 the present numbers of persons employed.

An increase of $20,280 was proposed for the Office of the Director of Personnel to absorb the cost of personal services now paid for by the Bureau of Internal Revenue and utilized by the Director of Personnel of the Department. Inquiry by the committee has developed the fact that there is considerable duplication of records and files between the departmental personnel office and the personnel offices of the larger bureaus. The committee has eliminated the salaries of 12 clerks from the appropriation as these positions will not be needed if duplication of records and files is avoided wherever possible.

FOREIGN FUNDS CONTROL

The amount carried in the bill, $2,000,000, is a reduction of $250,000 below the Budget estimate and a reduction of $1,694,479 below the appropriation on a comparable basis for 1945.

This is a purely war item and because of constantly changing conditions it is difficult to estimate financial requirements more than a year in advance of expenditures. The original Budget estimate for 1945 was $4,500,000 but the committee, after considering the matter recommended and the Congress approved $4,000,000. Of this amount $900,000 will remain unexpended at the end of the fiscal year. In September 1944 the Department, presenting its original estimates, recommended $3,000,000 for 1946 and the Budget Bureau approved $2,750,000. Early in December, however, the Department recommended that this figure be reduced to $2,250,000. If the present trend continues, the amount proposed by the committee for 1946, $2,000,000, will be adequate.

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BUREAU OF ACCOUNTS

Salaries and expenses.—The amount carried in the bill, $734,000, which is a reduction of $7,200 below the Budget estimate and an increase of $28,000 over the amount provided on a comparable basis for 1945, should be sufficient for all purposes contemplated by the estimate. The abnormal turn-over of personnel will result in lapses which will be available for the payment of promotions under the Ramspeck Act and the cost of reclassification of positions.

Salaries and expenses, deposit of withheld tares.- The amount carried in the bill, $500,000, is a reduction of $44,000 below the Budget estimate and $175,000 below the appropriation for 1945. The major portion of this appropriation is paid to the Federal Reserve banks to reimburse them for acting as agents of the Government in receiving deposits of amounts withheld by employers under the income-tax act. The cost of this service is reducing and, in the judgment of the committee, the recommended amount will meet all requirements.

Division of Disbursement.The amount carried in the bill, $4,700,000, is a reduction of $300,000 below the Budget estimate and an increase, on a comparable basis, of $246,155 over the appropriation for 1945. The Budget estimate was predicated on projected increases in the numbers of checks to be written for various activities of the

H. Repts., 79–1, vol. 1-60

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