appear to him proper, in time for the President's consideration in preparing his annual message, and this -to be printed. report is to be printed in time for delivery to the Congress at the first meeting thereof. -of condition of 2. It shall be the duty of the head of each executive department, or business to be other Government establishment at the seat of government, not under made quarterly. 189, Mar. 15, ch. an executive department, to make at the expiration of each quarter 68. § 7; 30 Stat., 316. of the fiscal year a written report to the President as to the condition of the public business in his executive department or Government establishment, and whether any branch thereof is in arrears. Failure to make returns or re ports. R. S., § 1780. Sec. 88. Every officer who neglects or refuses to make any return or report which he is required to make at stated times by any act of 1909, Mar. 4, ch. Congress or regulation of the Department of the Treasury, other than 321, § 101; 35 5 his accounts, within the time prescribed by such act or regulation, Stat., 1107. Punishment. shall be fined not more than one thousand dollars. mates. 3660-3665, 3669; 139, § 3; 18 Stat., ch. 830; 31 Stat., 1003. CHAPTER 6. DISBURSEMENTS AND ACCOUNTS OF THE POST I. APPROPRIATIONS-ACCOUNTS. Annual estl- Sec. 89. Estimates of the appropriations needed for See R. S., the maintenance of the Post Office Department during 1975, Mar. 3, ch. the ensuing fiscal year, including the payment of sal371; 1901, Mar. 3, aries and compensation of all officers, clerks, and employees of, and the purchase of all supplies for, the rent of build- department, and for the rental of departmental buildings. Post-route ings, the printing of post-route maps and publication of the Postal Guides shall be prepared annually on or before October 15, to be submitted to Congress through the Secretary of the Treasury. -for salaries. -supplies. maps. -Postal Guide. Note. -distinct from postal service. Accounts disbursing clerk. NOTE.-Annual appropriations are made by Congress for the above expenditures. The amounts thus appropriated, which are distinct from the revenues and expenditures for the postal service, are paid from the Treasury upon requisition of the Postmaster General. (See sec. 92.) See sec. 133, as to estimates for the postal service; sec. 10, par. 5, as to payments by disbursing clerk. of Sec. 90. The disbursing clerk shall prepare his accounts quarterly, and submit the same to the Postmaster quarterly. General for examination and for transmission to the -examination of. Auditor for the Post Office Department. -to be prepared Receipts. -post-route maps. 2. The disbursing clerk shall deposit monthly in the Treasury to the credit of the appropriation for "Post-route maps," all moneys realized from the sale of post-route maps, and render a quarterly account thereof, accompanied with a certified copy of the monthly statement of orders forwarded to the Division of Supplies. 3. The accounts of the disbursing clerk shall be made Accounts of d'sin duplicate, and one copy filed in his office. bursing clerk in duplicate. Quarterly report of disburs Sec. 91. The disbursing clerk shall make a report to the Postmaster General at the close of each quarter, ing clerk. showing the fiscal transactions of his office for the respective quarter, which shall include a statement of the amount deposited with the Treasurer of the United States; the amounts received from the sale of post-route maps, from the sale of old material, and from all other sources; the amounts disbursed for salaries and for other purposes; also the balance on deposit with the Treasurer of the United States subject to check, and the amount of cash on hand at the close of the quarter. accounts of dis 2. At the close of each quarter a committee of three Examination of appointed by the Postmaster General, shall examine bursing clerk. the accounts, count the cash on hand, verify the balances on hand and subject to check at the close of business on the last day of the quarter, and shall certify the result of their examination in writing to the Postmaster General. II. REQUISITIONS-PAYMENTS. sitions on Treas Sec. 92. Requisitions on the Treasury for salaries Salary requl. shall be made and presented to the Postmaster General ury." at such time, and for such amount only, as may be necessary to meet the customary semimonthly payments. Requisitions for all other objects shall be made for no greater amount than will be required for disbursement during one month from the date of the requisition, and on the first day of each month a statement showing the condition of all appropriations shall be furnished to the Postmaster General, and filed and preserved in the office of the Chief Clerk. Monthly state condition of ap ment showing propriations. Disburse. ments. Pay rolls. Chief Clerk. approval of, by Sec. 93. All salaries shall be paid in cash upon monthly pay rolls, which shall first be submitted to the Chief-how made. Clerk, who shall certify, before payment is made, that the names and salaries as therein stated are correct as shown by the records in his office, and that the amounts are severally due to the respective persons named. cept salaries) by check. Payments (ex- 2. Payments for all sums of $10 and upward (except salaries) shall be made by the check of the disbursing clerk on the Treasurer of the United States, and the appropriation from which the payment is made shall be stated on the check. Disbursing officers to deposit funds. R. S., § 3620. -with whom. Transfers. Exchange funds in hands agents. cept. See sec. 96, as to limitations on expenditures. III. CARE OF PUBLIC FUNDS. Sec. 94. It shall be the duty of every disbursing officer having any public money intrusted to him for disbursement, to deposit the same with the Treasurer or some one of the assistant treasurers of the United States, and to draw for the same only as it may be required for payments to be made by him in pursuance of law (and draw for the same only in favor of the persons to whom payment is made); and all transfers from the Treasurer of the United States to a disbursing officer shall be by draft or warrant on the Treasury or an assistant treasurer of the United States. * * * of Sec. 95. No exchange of funds shall be made by any disbursing of disbursing officer or agent of the Government, of any grade or denomination whatR. S., § 3651. soever, or connected with any branch of the public service, other than -forbidden, ex- an exchange for gold, silver, United States notes, and national-bank notes; and every such disbursing officer, when the means for his disbursements are furnished to him in gold, silver, United States notes, or national-bank notes, shall make his payments in the moneys so furnished; or when they are furnished to him in drafts, shall cause those drafts to be presented at their place of payment, and properly -to be collected. paid according to law, and shall make his payments in the money so received for the drafts furnished, unless, in either case, he can exchange the means in his hands for gold and silver at par. * * Payments. Drafts. * IV.-RESTRICTIONS ON EXPENDITURES. Appropria tions to be ex Sec. 96. All sums appropriated for the various branches of expended only for penditure in the public service shall be applied solely to the objects objects specified. R. S., § 3678. for which they are respectively made, and for no others. See1878,June 19, ch. 329; 20 Stat., 178; R. S., §§ 3690, 3691. Contingent fund. 2. No moneys appropriated for contingent, incidental, or miscel -not to be ex-laneous purposes shall be expended or paid for official or clerical pended for cleri cal services. See 1875, Mar. 3, ch. 129; 18 Stat., 367; R. S., § 3682. from. R. S., § 3683. compensation. -written order 3. No part of the contingent fund appropriated to any department, for expenditures bureau, or office shall be applied to the purchase of any articles except such as the head of the department shall deem necessary and proper to carry on the business of the department, bureau, or office, and shall, by written order, direct to be procured. Noto NOTE.-R. S., §§ 3678 and 3682, apply also to the postal service. See sec. 84, as to annual report of expenditures from contingent fund; and Mar. 15, 1898 (30 Stat., 316), as to restriction on purchase of books. ice. Allotments to 4. No executive department or other Government establishment of Expenditures in excess of apthe United States shall expend, in any one fiscal year, any sum in propriations forbidden. excess of appropriations made by Congress for that fiscal year, or involve 1906, Feb. 27, the Government in any contract or other obligation for the future pay-49. ch. 510; 34 Stat.. ment of money in excess of such appropriations unless such contract or obligation is authorized by law. Nor shall any department or any Voluntary servofficer of the Government accept voluntary service for the Government or employ personal service in excess of that authorized by law, except in cases of sudden emergency involving the loss of human life or the destruction of property. All appropriations made for contingent prevent deficienexpenses or other general purposes, except appropriations made in ful-cies. fillment of contract obligations expressly authorized by law, or for objects required or authorized by law without reference to the amounts annually appropriated therefor, shall, on or before the beginning of each fiscal year, be so apportioned by monthly or other allotments as to prevent expenditures in one portion of the year which may necessitate deficiency or additional appropriations to complete the service of the fiscal year for which said appropriations are made; and all such apportionments shall be adhered to and shall not be waived or modified Exceptions in emergencies. except upon the happening of some extraordinary emergency or unusual circumstance which could not be anticipated at the time of making such apportionment, but this provision shall not apply to the contingent appropriations of the Senate or House of Representatives; and in case said apportionments are waived or modified as herein provided, the same shall be waived or modified in writing by the head of such execu- required. tive department or other Government establishment having control of the expenditure, and the reasons therefor shall be fully set forth in each particular case and communicated to Congress in connection with estimates for any additional appropriations required on account thereof. Any person violating any provision of this section shall be, Penalty for vio summarily removed from office and may also be punished by a fine of not less than one hundred dollars or by imprisonment for not less than one month. Appropriations for Congress. Written orders lations. Annual appor tionment of con 414. 5. In addition to the apportionment required by the so-called antideficiency act, approved February twenty-seventh, nineteen hundred tingent fund. and six (Statutes at Large, volume thirty-four, page forty-nine), the 3719tat. Aug. 23, head of each executive department shall, on or before the beginning of each fiscal year, apportion to each office or bureau of his department the maximum amount to be expended therefor during the fiscal year out of the contingent fund or funds appropriated for the entire year for the department, and the amounts so apportioned shall not be increased or diminished during the year for which made except upon the written direction of the head of the department, in which there shall be fully expressed his reasons therefor; and hereafter there shall not be purchased out of any other fund any article for use in any office or bureau of any executive department in Washington, District of Columbia, which could be purchased out of the appropriations made for the regular contingent funds of such department or of its offices or bureaus. 6. No book or document not having to do with the ordinary business Restriction on transactions of the executive departments shall be printed on the departments. 1905, Mar. 3, requisition of any executive department or unless the same shall ch. 1484; 33 Stat.. have been expressly authorized by Congress. printing books by 1249. 1213. Restriction on 7. No part of the appropriations made for printing and binding shall flustration, etc. 1905, Mar. 3, ch. be used for any illustration, engraving, or photograph in any document 1483; 33 Stat., or report ordered printed by Congress, unless the order to print expressly authorizes the same, nor in any document or report of any executive department or other Government establishment until the head of the executive department or Government establishment shall certify in a letter transmitting such report that the illustration is necessary and relates entirely to the transaction of public business. Private tele8. No money appropriated by this or any other act shall be expended phone tolls. 1912, Aug. 23, for telephone service installed in any private residence or private apart§7; 37 Stat., 414. ment or for tolls or other charges for telephone service from private residences or private apartments, except for long-distance telephone tolls required strictly for the public business, and so shown by vouchers duly sworn to and approved by the head of the department, division, bureau, or office in which the official using such telephone or incurring the expense of such tolls shall be employed. Publications for public distribution. Printer after Oct. 1, 1912. 9. No money appropriated by this or any other act shall be used after the first day of October, nineteen hundred and twelve, for services in 1912, Aug. 23, 88; 37 Stal, 414, any executive department or other Government establishment at Washpreparation for ington, District of Columbia, in the work of addressing, wrapping, mailmailing. ing, or otherwise dispatching any publication for public distribution, except maps, weather reports, and weather cards issued by an executive department or other Government establishment at Washington, District of Columbia, or for the purchase of material or supplies to be used in such work; and on and after October first, nineteen hundred and Duty of Public twelve, it shall be the duty of the Public Printer to perform such work at the Government Printing Office. Prior to October first, nineteen hundred and twelve, each executive department and other Government establishment at Washington, District of Columbia, shall transfer to the Public Printer such machines, equipment, and materials as are used in addressing, wrapping, mailing, or otherwise dispatching publications; and each head of such executive department and other Government establishment at Washington, District of Columbia, shall furnish from time to time to the Public Printer mailing lists, in convenient form, and changes therein, or franked slips, for use in the public distribution of publications issued by such department or establishment; and the Public Printer shall furnish copies of any publication only in accordance with the provisions of law or the instruction of the head of the department or establishment issuing the publication. The employment of all persons in the several executive departments and other Government establishments at Washington, District of Columbia, wholly in connection with the duties herein transferred to the Public Printer, or whose services can be dispensed with or devolved upon another because of such transier, shall cease and determine on or before the first day of October, nineteen hundred and twelve, and their salaries or compensation shall lapse for the remainder of the fiscal year nineteen hundred and thirteen and be covered into the Treasury. A detailed statement of all machines, equipment, and material transferred to the Government Printing Office by operation of this provision and of all employments discontinued shall be submitted to Congress at its next session by the head of each executive department and other Government establishments at Washington, District of Columbia, in |