74
STAT.]
PUBLIC LAW 86-682-SEPT. 2, 1960
Department, from whatever source derived, in the exercise of any power or function vested in him. (c) The Postmaster General may use any appropriation of the Department for the payment of expenses for attendance at meetings of teclmical, scientific, professional, or similar organizations concerned with the function or activity for which the appropriation is made. § 2203. Reimbursement of appropriations (a) Collections resulting from damage to Government-owned vehicles operated by the Department shall be credited by the Postmaster General to applicable appropriations and shall be available for meeting repair cost of damaged vehicles. (b) Collections from the sale of leather, metal, canvas cuttings and old canvas resulting from the manufacture and repair of mail bags and locks shall be credited by the Postmaster General to applicable appropriations and shall be available for meeting the cost of the manufacture and repair. § 2204. Charges against postal revenues (a) The Postmaster General shall pay indemnities for the loss of or damage to registered, insured and collect-on-delivery mail, and the expense of manufacturing embossed stamped envelopes, printed or unprinted, from postal revenue. (b) The Postmaster General shall pay money orders from the receipts representing the face value of money orders issued. § 2205. Date of orders, entries, contracts An officer or employee who— (1) makes an order, entry or memorandum on which an action is to be based, allowance made, or money paid; or (2) enters into a contract or other obligation on behalf of the Department; or (3) files or receives on behalf of the Department any paper relating to contracts or allowances shall indicate thereon the date of the action. § 2206. Audit by General Accounting Office The General Accounting Office shall audit the financial transactions of the Department in accordance with such principles and procedures and under such regulations as may be prescribed by the Comptroller General. To the fullest extent practicable, as determined by the Comptroller General, all accounts of accountable officers, contracts, vouchers, or other documents that are required by law to be submitted to the General Accounting Office shall be retained in the Department and the audit shall be conducted at the places where the accounts of the Department are normally kept in accordance with the determinations of the Postmaster General. The representatives of the General Accounting Office shall have access to all books, accounts, financial records, reports, files, and other papers, or property belonging to or in use by the Department and necessary to facilitate the audit, and shall have full facilities for verifying transactions with the balances or securities held by depositaries, fiscal agents, and custodians. In the determination of the auditing procedures to be followed and the extent of the examination of vouchers and other documents, the Comptroller General shall give due regard to the adequacy of the system of accounts and internal control maintained by the Department and to generally accepted principles of auditing.
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