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- 27 - Treasury, and prior to audit by the General Accounting Office, shall make payment in accordance with the certification by the Board. 4. The Board shall establish and promulgate rules and regulations to provide for the adjustment of all controversial matters arising in the administration of such Act, with power as a Board or through any member or designated subordinate thereof, to require and compel the attendance of witnesses, administer oaths, take testimony, and make all necessary investigations in any matter involving annuities or other payments and shall maintain such offices, provide such equipment, furnishings, supplies, services and facilities, and employ such individuals and provide for their compensation and expenses as may be necessary for the proper discharge of its functions. All rules, regulations or decisions of the Board shall require the approval of at least two members, except as provided in subsection (b) of this section and they shall be entered upon the records of the Board, which shall be a public record. Notice of a decision of the Board, or of an employee thereof, shall be communicated to the applicant in writing within thirty days after such decision shall have been made. The board shall gather, keep, compile, and publish in convenient form such records and data as may be necessary to assure proper administration of such Acts. The Board shall have power to require all employers and pilots and any officer, Board, commission, or other agency of the United States to furnish such information and records as shall be necessary for the administration of such Act. The several district courts of the United States and the District Court of the United States for the District of Columbia shall have jurisdiction upon suit by the Board to compel obedience to any order of the Board issued pursuant to this section. The orders, write, and processes of the District Court of the United States for the District of Columbia in such suits may run and be served anywhere in the United States. The Board shall include in its annual report to the President of the United States to be submitted to Congress an account of its administration of this Act. Witnesses summoned before the Board shall be paid the same fees and mileage that are paid witnesses in the courts of the United States. (b) The Board is authorized to delegate to any of its employees the power to made decisions on applications for annuities or death benefits in accordance with rules and regulations prescribed by the Board: PROVIDED, HOWEVER, That any person aggrieved by a decision so made shall have the right to appeal to the Board. EXEMPTION SECTION 10. No annuity or pension payment shall be assignable or be subject to any tax or to garnishment, attachment, or other legal process under any circumstances whatsoever, nor shall the payment thereof be anticipated.