ments made by a disbursing officer from public funds. An employee who advances personal funds for traveling and other expenses must include in his voucher for any month all expenses incurred during that month, whereas a disbursing officer should include in his abstract and carry to his account current only such amounts as are actually paid in cash during the period covered by the account or by check dated within such period, without reference to the period covered by the paid vouchers. As stated in paragraph 195, checks should bear the date on which they are drawn; they are not to be dated within a period unless they are actually drawn within that period in payment of vouchers then on hand properly stated and duly certified.

305. Appropriation titles-Abbreviating on abstracts. As Treasury regulations require that the titles of appropriations, as shown in all estimates, disbursements, accounts, and vouchers, shall be exactly as such titles appear on the books of the Treasury (see par. 180), it is necessary that such titles be shown without abbreviation on requisitions, vouchers, and accounts current, but, on account of the limited space in which the titles of the appropriations must be shown at the top of the columns in the abstract of expenditures, such titles may be there abbreviated, provided such abbreviations are in such form as will be readily recognized by anyone familiar with the several appropriations. The following abbreviations are suggested for the appropriations more commonly used:

Salary Mont., 1918-Salaries, office of surveyor general of Montana, 1918. Contg. Mont., 1918-Contingent expenses, office of surveyor general of Montana, 1918.

Sur. Pub. Lds., 1918-Surveying the public lands, 1918.

Pro. Pub. Lds., T., etc., 1918-Protecting public lands, timber, etc., 1918. Sur. Land Grants (R.)-Surveying within land grants (reimbursable). Open. Ind. Res. (R.), 1918-Opening Indian reservations (reimbursable), 1918. Comp. Sur. R. R. Grants-Completing surveys within railroad land grants. Sal. & Com., R. & R., 1918-Salaries and commissions, registers and receivers, 1918.

Contg. Ex. L. O.'s, 1918-Contingent expenses of land offices, 1918. Ex. Deposit. Pub. Mon., 1918-Expenses of depositing public moneys, 1918. Hearing Ld. Entries, 1918-Expenses of hearings in land entries, 1918. Ex. Ins. G. L. O., 1918-Expenses of inspectors, General Land Office, 1918. A. & S. A. M. R.'s, 1918-Appraisal and sale of abandoned military reservations, 1918.

306. Extra columns-Additional abstract for.-In cases where, as may happen during the first quarter of a fiscal year, a disbursing officer expends funds under more appropriations than there are columns of the abstract of expenditures, he will state an extra abstract on which will be listed vouchers representing payments under all appropriations that there is not room for on the regular abstract (preferably those appropriations from which the lesser number of payments are to be made). On the main abstract will be listed all the voucher numbers and the corresponding names of payees in numerieal order. Each voucher chargeable to an appropriation not on the main abstract will be listed as to number and name on both the main and the extra abstract, the amount appearing only on the extra abstract in the proper column, the vouchers listed on the extra abstract being in solid rank. That is, if, for example, vouchers 3, 17, 36, 49, and 65 are chargeable to appropriations not on the main abstract,

those numbers with the payees' names will appear in regular numerical order with the other vouchers on the main abstract, and they will be listed in full on the first, second, third, fourth, and fifth lines, respectively, of the extra abstract.

307. Forward appropriate abstracts with all vouchers.-Whenever a regulation requires the transmission of paid original vouchers original abstracts listing all such vouchers must be forwarded with them and whenever a regulation requires the transmission of memorandum copies of paid vouchers duplicate abstracts listing the copies so transmitted must accompany them. Never forward paid vouchers or copies without appropriate abstracts.

ACCOUNTS CURRENT

308. All fiscal transactions to be carried to.-At the close of each quarter (or on closing an account under one bond on executing another, or on the termination of his services) each disbursing officer must bring all fiscal transactions completed within that quarter (or fractional period) into an account current (Form 4-103c, 4-103e, or 4-661a) in parallel columns by appropriation, showing under credits: (a) All balances shown by the last account current to be due the United States, in the same amount in each case and under the same title; (b) All accountable warrants dated within the period;

(c) All collections made or moneys received as disbursing officer;

(d) All debit differences found by the Auditor and conceded by the officer; and

(e) Any other corrections on account of which an appropriation should be credited;

and showing under debits:

(f) All expenditures made within the quarter (or fractional period) as shown by abstracts and vouchers;

(g) Such moneys received as disbursing officer as are returned to depositors during the period;

(h) All deposits to personal credit (that is, to the credit of the Treasurer of the United States-Form 1A) covered by certificates of deposit dated within the period;

(i) Any credit difference found by the Auditor and concurred in by the officer, or

(j) Any other correction on account of which an appropriation should be debited;

(k) Any balance due the disbursing officer brought forward from last account, in the same amount in each case and under the same title; and

(1) Any balance due the United States at the end of the period for which the account is rendered.

309. Totals in.--The total of the items in each line must in every case be carried to the total column and the total of debits in any column must in each case correspond with the total of credits in the corresponding column.

310. Analysis of balance.-The total net balance due the United States (ordinarily this is the Balance due the United States" as shown on that line, but if there should be a balance due the disbursing officer under one or more appropriations, as on account of an overdeposit, the net balance will be the difference between the two "balances ") at the close of the period for which an account is rendered must be analyzed as indicated in the space provided therefor at the bottom of the account current. If the depositary statement is

not received in time to compute the balance therefrom and yet have time to mail the account within the period required by law, the balance must be computed from the check stubs and a statement made to the effect that the balance was so computed, and the analysis furnished in a separate communication.

311. "Salaries paid in cash and claim for credit deferred."--When pay-roll vouchers are paid by checks there is no reason why all the checks should not issue on the same date, but when payments are made in cash it may happen that one or more employees will not receive pay until the next working day. In such cases credit for the full amount of such pay-roll voucher will be claimed under date of the final payment, and, if the last payment should be in a different quarter, the amount paid thereon during the first quarter will appear only in the analysis of balance in the account current and on the credit side of the cash account, under the heading in each case of "Salaries paid in cash and claim for credit deferred." The entire amount of a partly paid pay roll should be included in the monthly report of expenditures and liabilities (Form 4-163) as an outstanding liability under "unpaid voucher on hand."

(Treasury Circular No. 52, July 29, 1907.)

312. Outstanding checks.-Any check issued by a disbursing officer and remaining unpaid must be carried in his analysis of balance as an outstanding check for three full fiscal years, as is indicated by the following quotations from Treasury circulars and Revised Statutes:

Any check drawn by a public disbursing officer still in the service, which shall be presented for payment within three full fiscal years from its date, will be paid in the usual manner by the officer or bank on which it is drawn, from funds to the credit of the drawer. Thus, any such draft or check issued on or after July 1, 1904, will be paid as stated above until June 30, 1908, and the same rule will apply for subsequent years.

Every disbursing officer will, upon receipt of the statement of his disbursing account for the month of June of each year, from the office or bank in which his funds are kept, immediately make a return to the Secretary of the Treasury of all checks drawn by him which have been outstanding and unpaid for three full fiscal years on the 30th day of June of that year, as also required by section 310 (R. S.), stating the number of each check, its date, amount, in whose favor, on what office or bank, and for what purpose drawn, the number of the voucher in payment for which it was drawn, and, if known, the residence of the payee, and inclose in said return all checks described therein which may be in his possession. (Treasury Circular 42, 1907.)

*

At the termination of each fiscal year all amounts of moneys that are represented by * * * checks, issued * by any disbursing officer of any department of the Government, upon the Treasurer or any assistant treasurer, or designated depositary of the United States ** and which shall be rep resented on the books of either of such offices as standing to the credit of any disbursing officer, and which were issued to facilitate the payment of warrants, or for any other purpose in liquidation of a debt due from the United States, and which have for three years or more remained outstanding, unsatisfied, and unpaid, shall be deposited by the Treasurer, to be covered into the Treasury by warrant, and to be carried to the credit of the parties in whose favor such checks were * issued, or to the persons who are entitled to receive pay therefor and into an appropriation account to be denominated "outstanding liabilities." (306 R. S.)

*

313. Cash account.-If during any period for which an account is rendered a disbursing officer has cash in hand he must render a cash account, for which space and form is provided on the reverse of the

account current. The cash account is subsidiary to the regular account and must include on the debit side:

(a) The cash on hand as shown by his last cash account:

(b) The checks drawn for cash under authority of Treasury Circular No. 102, to make payments in cash;

(c) Total collections (posted from abstract) and all cash receipts except on account of concessions, and

(d) Debit differences conceded (itemized);

and must show on the credit side:

(e) The total vouchered expenditures paid in cash during the period:

(f) Cash deposits made to personal credit (that is, to the credit of the Treasurer of the United States), or

(g) To official credit (that is, subject to his official check),

(h) Credit differences concurred in (itemized), and

(i) The cash on hand at the end of the period for which the account is rendered.

The cash on hand must agree with the amount of cash shown in the analysis of balance.

314. Dates on account current.-It is important that certain dates. always be shown on accounts current, and they shall always be shown. correctly:

(a) The first and last date of the period covered by the account shall be shown at the top of the account current and in the brief on the first fold of the reverse thereof;

(b) The date of the bond (which is shown on all copies of requisitions sent to disbursing officers as notice that advance of funds has been requested of the Treasury) shall be shown at the top of each account current ;

(c) The date to which the account is rendered shall appear in the proper place under "debits";

(d) The date to which the next preceding account was rendered shall appear in the proper place under "credits";

(e) The date immediately above the disbursing officer's certificate must show the date on which the account is certified; and

(f) The date over the "first indorsement" on the reverse thereof must be that on which the account is forwarded to this office.

DUPLICATE, TRIPLICATE, AND OTHER MEMORANDUM COPIES

315. What copies should be furnished.-Accounts current, abstracts of expenditures, and abstracts of collections must be stated in triplicate; the triplicate will be retained by the disbursing officer, the duplicate will be forwarded to this office to become a part of the office files, and the original will, of course, be forwarded to this office for administrative action and forwarding to the Auditor for the Interior Department. Two memorandum copies must be made of all vouchers for which a disbursing officer claims credit, the second memorandum copy for the disbursing officer, the first memorandum for this office, and the original for the auditor. Disbursing agents of this office who disburse funds for or on account of another bureau will furnish additional copies of all the above-mentioned papers for the files of this office, it being necessary to forward the duplicate accounts current and abstracts and the memorandum copy of vouchers. to the bureau whose funds are disbursed.

316. Memorandum vouchers shall show what.-Memorandum copies must show the same facts as the original vouchers, even as to name of certifying officer, and be as carefully itemized. On the memorandum vouchers the notation of check payment, etc. (showing

voucher number, name of disbursing officer in whose accounts said voucher appears, check number, and date of payment) will be at the lower left-hand corner, and in form as follows:

Voucher 98. John Doe (name of disbursing officer, not name of payee).

Check 234, July 10, 1918.

For this purpose a rubber stamp will be used, in form as follows:

Voucher

Check

John Doe

and the disbursing officers are authorized to purchase such stamp from the appropriation applicable in each case.

317. No copies of subvouchers.-No duplicate or memorandum copies of subvouchers need be taken; in fact, duplicate subvouchers should never be taken.

318. Memorandum copies and monthly report.-Within three days (Sundays and holidays excepted) after the close of each and every calendar month each disbursing office will transmit (without other inclosure than the papers here named) memorandum copies of all vouchers paid during the month just closed, together with a duplicate copy of the abstract of expenditures in which the several vouchers are listed, and a monthly report of expenditures, balances, and liabilities (Form 4-163), on the face of which shall be shown the period covered and the numbers of the first and last vouchers of which copies are transmitted and, on horizontal lines, by appropriation and in total:

(a) The amount expended during the month as shown by copies of vouchers and abstract transmitted;

(b) The amount represented by vouchers on hand when the report is transmitted that were not paid during the month closed and included in the “Amount disbursed" (without reference to whether such vouchers, designated in the report as "unpaid," have been examined or whether they have been paid in the meantime); and

(c) The estimated additional liabilities then outstanding on account of services rendered, purchases made, or expenses incurred in or prior to the month for which the report is rendered, but for which no vouchers have yet been received;

and on the reverse of which shall appear, in perpendicular columns by appropriation and in total, and in horizontal lines by classes, the classification, required by Treasury Circulars 34 and 36, dated June 21, 1911. On the face of the report those appropriations from which expenditures have been made will be numbered in the order in which they there appear and corresponding numbers (beginning with No. 1 for the left-hand column and using as many consecutive numbers as there are appropriations) will be assigned to the necessary number of columns on the reverse, under the caption "Appropriation," as a means of identifying the appropriation on the face with the classification of expenditures on the reverse.

TRANSMITTING ACCOUNTS

319. Quarterly accounts.-All disbursing officers are required by law to render their accounts quarterly and to transmit them to the proper officer at Washington within 20 days after the period to which they relate. Should there be any delinquency in transmitting

"See Circulars Nos. 828, p. 129, and 866, p. 132.

See Circular No. 1040, p. 143.