1950 TITLE 28, U.S. CODE-JUDICIARY AND JUDICIAL PROCEDURE (a) The district courts shall have original jurisdiction, concurrent with the Court of Claims, of: (1) Any civil action against the United States for the recovery of any internal-revenue tax alleged to have been erroneously or illegally assessed or collected, or any penalty claimed to have been collected without authority or any sum alleged to have been excessive or in any manner wrongfully collected under the internal-revenue laws; (2) Any other civil action or claim against the United States, not exceeding $10,000 in amount, founded either upon the Constitution, or any Act of Congress, or any regulation of an executive department, or upon any express or implied contract with the United States, or for liquidated or unliquidated damages in cases not sounding in tort. (b) Subject to the provisions of chapter 171 of this title, the district courts, together with the United States District Court for the District of the Canal Zone and the District Court of the Virgin Islands, shall have exclusive jurisdiction of civil actions on claims against the United States, for money damages, accruing on and after January 1, 1945, for injury or loss of property, or personal injury or death caused by the negligent or wrongful act or omission of any employee of the Government while acting within the scope of his office or employment, under circumstances where the United States, if a private person, would be liable to the claimant in accordance with the law of the place where the act or omission occurred. (c) The jurisdiction conferred by this section includes jurisdiction of any set-off, counterclaim, or other claim or demand whatever on the part of the United States against any plaintiff commencing an action under this section. (d) The district courts shall not have jurisdiction under this section of any civil action or claim for a pension. (e) The district courts shall have original jurisdiction of any civil action. against the United States provided in section 7426 of the Internal Revenue Code of 1954. (June 25, 1948, ch. 646, 62 Stat. 933; Apr. 25, 1949, ch. 92, § 2(a), 63 Stat. 62; May 24, 1949, ch. 139, § 80 (a), (b), 63 Stat. 101; Oct. 31, 1951, ch. 655, § 50 (b), 65 Stat. 727; July 30, 1954, ch. 648, § 1, 68 Stat. 589; July 7, 1958, Pub. L. 85–508, § 12 (e), 72 Stat. 348; Aug. 30, 1964, Pub. L. 88–519, 78 Stat. 699; Nov. 2, 1966, Pub. L. 89-719, title II, § 202 (a), 80 Stat. 1148.) 28 U.S.C.-JUDICIARY-SEC. 1491 1951 SUITS IN COURT OF CLAIMS AGAINST THE UNITED STATES §1491. Claims against United States generally; actions involving Tennessee Valley Authority. The Court of Claims shall have jurisdiction to render judgment upon any claim against the United States founded either upon the Constitution, or any Act of Congress, or any regulation of an executive department, or upon any express or implied contract with the United States, or for liquidated or unliquidated damages in cases not sounding in tort. Nothing herein shall be construed to give the Court of Claims jurisdiction in suits against, or founded on actions of, the Tennessee Valley Authority, nor to amend or modify the provisions of the Tennessee Valley Authority Act of 1933, as amended, with respect to suits by or against the Authority. (June 25, 1948, ch. 646, 62 Stat. 940; July 28, 1953, ch. 253, § 7, 67 Stat. 226; Sept. 3, 1954, ch. 1263, § 44 (a), (b), 68 Stat. 1241.) EXPLANATORY NOTE Derivation. Sections 1346 and 1491 can be traced back to the Act of March 3, 1887, 24 Stat. 505, which is popularly known as the Tucker Act. APPROPRIATION REQUESTS § 13. Recommendations of President accompanying Budget. (a) If the estimated receipts for the ensuing fiscal year contained in the Budget, on the basis of laws existing at the time the Budget is transmitted, plus the estimated amounts in the Treasury at the close of the fiscal year in progress, available for expenditure in the ensuing fiscal year are less than the estimated expenditures for the ensuing fiscal year contained in the Budget, the President in the Budget shall make recommendations to Congress for new taxes, loans, or other appropriate action to meet the estimated deficiency. (b) If the aggregate of such estimated receipts and such estimated amounts in the Treasury is greater than such estimated expenditures for the ensuing fiscal year, he shall make such recommendations as in his opinion the public interests require. (June 10, 1921, ch. 18, title II, § 202, 42 Stat. 21.) § 14. Transmittal of proposed supplemental or deficiency appropriations by President. (a) The President from time to time may transmit to Congress such proposed supplemental or deficiency appropriations as in his judgment (1) are necessary on account of laws enacted after the transmission of the Budget, or (2) are otherwise in the public interest. He shall accompany such proposals with a statement of the reasons therefor, including the reasons for their omission from the Budget. (b) Whenever such proposed supplemental or deficiency appropriations reach an aggregate which, if they had been contained in the Budget, would have required the President to make a recommendation under subsection (a) of section 13 of this title, he shall thereupon make such recommendation. (June 10, 1921, ch. 18, title II, § 203, 42 Stat. 21; Sept. 12, 1950, ch. 946, title I, pt. I, § 102 (b), 64 Stat. 833.) § 15. Estimates or requests for appropriations, etc., not to be submitted by department officers or employees except by request. No estimate or request for an appropriation and no request for an increase in an item of any such estimate or request, and no recommendation as to how the revenue needs of the Government should be met, shall be submitted to Congress or any committee thereof by any officer or employee of any department or establishment, unless at the request of either House of Congress. (June 10, 1921, ch. 18, title II, § 206, 42 Stat. 21.) 31 U.S.C.-MONEY AND FINANCE—SEC. 65 1953 ACCOUNTING AND BUDGET CLASSIFICATIONS § 18c. Executive agency action respecting accounting and budget classifications. The head of each executive agency shall, in consultation with the Director of the Bureau of the Budget, take whatever action may be necessary to achieve, insofar as is possible, (1) consistency in accounting and budget classifications, (2) synchronization between accounting and budget classifications and organizational structure, and (3) support of the budget justifications by information on performance and program costs by organizational units. (Sept. 12, 1950, ch. 946, title I, pt. I, § 106, as added Aug. 1, 1956, ch. 814, § 2 (a), 70 Stat. 782.) * * * HORIZONTAL BUDGET FOR METEOROLOGY § 25. Preparation of horizontal budget for Congress showing totality of programs for meteorology, aspects of program and funding, and estimated goals and financial requirements. The Bureau of the Budget shall provide the Congress, in connection with the budget presentation for fiscal year 1964 and each succeeding year thereafter, a horizontal budget showing (a) the totality of the programs for meteorology, (b) the specific aspects of the program and funding assigned to each agency, and (c) the estimated goals and financial requirements. (Pub. L. 87–843, title III, § 304, Oct. 18, 1962, 76 Stat. 1097.) * * * * ACCOUNTING AND AUDITING ACT OF 1950 SUBCHAPTER I.-GENERAL PROVISIONS § 65. Congressional declaration of policy. It is the policy of the Congress in enacting this chapter that- (a) The accounting of the Government provide full disclosure of the results of financial operations, adequate financial information needed in the management of operations and the formulation and execution of the Budget, and effective control over income, expenditures, funds, property, and other assets. (b) Full consideration be given to the needs and responsibilities of both the legislative and executive branches in the establishment of accounting and reporting systems and requirements. (c) The maintenance of accounting systems and the producing of financial reports with respect to the operations of executive agencies, including central facilities for bringing together and disclosing information on the results of the financial operations of the Government as a whole, be the responsibility of the executive branch. (d) The auditing for the Government, conducted by the Comptroller General of the United States as an agent of the Congress be directed at determining the extent to which accounting and related financial reporting fulfill the purposes 1954 31 U.S.C.-MONEY AND FINANCE-SEC. 65a specified, financial transactions have been consummated in accordance with laws, regulations or other legal requirements, and adequate internal financial control over operations is exercised, and afford an effective basis for the settlement of accounts of accountable officers. (e) Emphasis be placed on effecting orderly improvements resulting in simplified and more effective accounting, financial reporting, budgeting, and auditing requirements and procedures and on the elimination of those which involve duplication or which do not serve a purpose commensurate with the costs involved. (f) The Comptroller General of the United States, the Secretary of the Treasury, and the Director of the Bureau of the Budget conduct a continuous program for the improvement of accounting and financial reporting in the Government. (Sept. 12, 1950, ch. 946, title I, pt. II, § 111, 64 Stat. 834.) § 65a. Definition of "executive agency". As used in this chapter, the term "executive agency" means any executive department or independent establishment in the executive branch of the Government but (a) except for the purposes of sections 65b, 66b, and 66d of this title shall not include any Government corporation or agency subject to the Government Corporation Control Act, and (b) except for the purposes of sections 65, 66a (c), 66b, and 66d of this title shall not include the Post Office Department. (Sept. 12, 1950, ch. 946, title I, pt. II, § 118, 64 Stat. 837; Aug. 1, 1956, ch. 814, § 2(c), 70 Stat. 783.) § 65b. Designation of places for administrative examination of officers' accounts; waiver of examination. The head of each executive agency is authorized to designate the place or places, at the seat of government or elsewhere, at which the administrative examination of fiscal officers' accounts will be performed, and with the concurrence of the Comptroller General to waive the administrative examination in whole or in part: Provided, That the same authority is conferred upon the officers responsible for the administrative examination of accounts for legislative and judicial agencies. (Sept. 12, 1950, ch. 946, title I, pt. II, § 119, 64 Stat. 838.) SUBCHAPTER II.-ACCOUNTING AND REPORTING IN § 66. Standards and systems. (a) Determination by Comptroller General; scope of requirements; continuation of authority. The Comptroller General of the United States, after consulting the Secretary of the Treasury and the Director of the Bureau of the Budget concerning their accounting, financial reporting, and budgetary needs, and considering the needs of the other executive agencies, shall prescribe the principles, standards, and related requirements for accounting to be observed by each executive agency, including requirements for suitable integration between the accounting processes of each executive agency and the accounting of the Treasury Department. Re |