The Secretary’s office is charged with the general supervision of the fiscal transactions of the Government, and of the execution of the laws concerning the commerce and navigation of the United States. He superintends the survey of the coast, the light-house establishment, the marine hospitals of the United States, and the construction of certain public buildings for custom-houses and other purposes.
The First Comptroller’s office prescribes the mode of keeping and rendering accounts for the civil and diplomatic service, as well as the public lands, and revises and certifies the balances arising thereon.
The Second Comptroller’s office prescribes the mode of keeping and rendering the accounts of the army, navy, and Indian departments of the public service, and revises and certifies the balances arising thereon.
The office of Commissioner of Customs prescribes the mode of keeping and rendering the accounts of the customs revenue and disbursements, and for the building and repairing custom-houses, etc., and revises and certifies the balances arising thereon.
The First Auditor’s office receives and adjusts the accounts of the customs revenue and disbursements, appropriations and expenditures on account of the civil list and under private acts of Congress, and reports the balances to the Commissioner of the Customs and the First Comptroller, respectively, for their decision thereon.
The Second Auditor’s office receives and adjusts all accounts relating to the pay, clothing and recruiting of the army, as well as armories, arsenals, and ordnance, and all accounts relating to the Indian Bureau, and reports the balances to the Second Comptroller for his decision thereon.
The Third Auditor’s office adjusts all accounts for subsistence of the army, fortifications, military academy, military roads, and the quarter-master’s department, as well as for pensions, claims arising from military services previous to 1816, and for horses and other property lost in the military service, under various acts of Congress, and reports the balances to the Second Comptroller for his decision thereon.
The Fourth Auditor’s office adjusts all accounts for the service of the Navy Department, and reports the balances to the Second Comptroller for his decision thereon.
The Fifth Auditor’s office adjusts all accounts for diplomatic and similar services, performed under the direction of the State Department, and reports the balances to the First Comptroller for his decision thereon.
The Sixth Auditor’s office adjusts all accounts arising from the service of the Post-office Department. His decisions are final, unless an appeal be taken within twelve months to the First Comptroller. He superintends the collection of all debts due the Post-office Department, and all penalties and forfeitures imposed on postmasters and mail contractors for failing to do their duty; he directs suits and legal proceedings, civil and criminal, and takes all such measures as may be authorized by law to enforce the prompt payment of moneys due to the department, instructing United States attorneys, marshals, and clerks, on all matters relating thereto, and receives returns from each term of the United States courts of the condition and progress of such suits and legal proceedings; has charge of all lands and other property assigned to the United States in payment of debts due the Post-office Department, and has power to sell and dispose of the same for the benefit of the United States.