TREASURY ORDER 145-01
Date: March 10, 1995
Reaffirmed: March 10, 2000
Sunset Review: March 1, 2005
SUBJECT: Lend-Lease Functions and Trust Fund Receipts
1. By virtue of the authority vested in the Secretary of the Treasury, including the authority in 31 U.S.C. 321(b) and Executive Order (E.O.) 9726, it is ordered that the liquidation of the transferred functions cited in E.0 9726 are delegated to the Commissioner, Financial Management Service. The Commissioner may redelegate the authority transferred to such subordinates in the bureau as necessary.
a. E.O. 9726 (May 17, 1946) transferred to the Department the Office of Foreign Liquidation and all functions with respect to the maintenance of accounts and other fiscal records relating to lend-lease and reverse lend-lease, effective at the close of business on May 31, 1946.
b. The Commissioner, upon approval by the Fiscal Assistant Secretary, may make arrangements with any bureau, division, or office within the Department for the performance of functions pertaining to lend-lease or reverse lend-lease transferred under this Order.
2. By virtue of the authority vested in the Secretary of the Treasury, including the authority in 31 U.S.C. 321(b), it is ordered that the authority to effect covering of general, special and trust receipts into the Treasury is delegated to the Commissioner, Financial Management Service. The Commissioner may redelegate the authority transferred herein to such subordinates in the bureau as deemed necessary. Such receipts will be considered as covered and officially acknowledged on the date they are entered in the records of the Financial Management Service. Paragraph 6. of the Joint Regulations No. 4, revised, issued by the Secretary of the Treasury and Comptroller General of the United States on April 29, 1955, provides:
The requirements of existing law that warrants be issued and countersigned to acknowledge the receipt of moneys to be covered in the Treasury are hereby waived. For the purposes of Section 305 of the Revised Statutes, as amended (31 U.S.C. 147), moneys received and covered into the public Treasury shall be deemed to be officially acknowledged when the receipt of such moneys, for credit to the receipt accounts or appropriation and fund accounts maintained pursuant to the Act of July 31, 1894, as amended (31 U.S.C. 1019), and Section 114(b) of the Budget and Accounting Procedures Act of 1950, is recorded by the Treasury offices designated for that purpose by the Secretary of the Treasury.
/S/
Frank N. Newman
Deputy Secretary of the Treasury
OPI: Financial Management Service