APPLICATION FOR RETURN OF MONEYS COVERED INTO THE TREASURY AS " OUTSTAND application, in pursuance of section 4 of the act of March 2, 1907 (34 Stat. 1245), for the return of said amount, which has been transferred to the Treasury as "Outstanding liabilities" under said act. United States Land Office at (Signature) 19__. We hereby certify that it appears from the records in this office that the statements in the foregoing application are correct, and that the amount stated was transferred to the Treasury as "Outstanding liabilities," in pursuance of the act of March 2, 1907, in the accounts of the receiver of public moneys of the United States land office at for the quarter ended - Examined and approved. It appears from the records of this office that the statements in the foregoing application and certificate are correct, and that the amount involved has been deposited in the Treasury in accordance with the act of March 2, 1907. Commissioner. The register and receiver will certify, as above directed, to the correctness of the account as shown by the records of their office, and forward same to the Commissioner of the General Land Office for administrative examination and transmittal to the Treasury Department for settlement. BONDS As to receiver's accounts, 159. Receiver's new bonds-Balances. it is required that the receiver transfer to his accounts under his new bond (or to his successor when he has not been reappointed) all moneys which constitute his balance of "unearned moneys" at the close of business on the last day for which he is to render accounts under his old bond. The balance due the United States embraces both "unearned" moneys and "earned " moneys. If the depositary is not in the same town with the receiver, the account should be extended to include the date of the last certificate of deposit, and same should be included in the "Abstract of Treasury deposits." 160. Rendition of accounts time.-Final accounts under any bond must be rendered within 20 days from the date preceding the date of the approval of the new bond. 161. Balance from United States.-The balance due FROM the United States embraces the balance due to the receiver because of overdeposits, credit differences, etc. 162. Certificate of deposit.-All receivers of public moneys must secure SEPARATE certificates of deposit (Form 1A) for moneys or balances deposited as receiver and as special disbursing agent, and the proper funds, appropriations, etc., must appear upon all certificates of deposit. The certificates of deposit must also clearly show that they are moneys or balances deposited "Under bond dated 163. Closing accounts when relinquishing office. When relinquishing his office, the receiver will prepare, in TRIPLICATE (Form 4-103), a list of all "unearned moneys " in his possession at the time of relinquishing such office, all copies of which the receiver will forward to the General Land Office with his final accounts. The triplicate copy will, after it has been checked with the records of the General Land Office, be transmitted to his successor. The outgoing receiver should transfer by his official check the amount of such list to his successor as soon as he has been officially notified that his successor has entered on duty and his bonds approved. 164. Deposits on relinquishing office. The receiver of public moneys must deposit to the credit of the Treasurer of the United States on account of various funds-" Sales of public lands," " Fees and commissions," etc.-all moneys which are earned at the time of relinquishing his office, and he should deposit to his official credit, as receiver of public moneys, all " unearned money's on hand at that time. 165. Fractional accounts.-The receiver must render fractional quarterly account when necessary up to and including his last day in office. 166. Death of receiver.-In case of vacancy caused by death of the receiver his final accounts should be prepared and certified to by the register as shown by the records. (For vacancy in office see 9 L. D. 365; 12 L. D. 297; and 26 Stat. 657.) 167. Disbursements.-No payments will be made by the receiver as special disbursing agent of the land office for any salaries or expenses that may have accrued for a fractional month, except semimonthly payments to clerks on the 15th, but he will deposit all balances of moneys advanced him as such officer less outstanding checks to the credit of the Treasurer of the United States on account of the various appropriations from which advanced. Care should be observed that the certificates of deposit issuing for such deposits clearly show the appropriations. Unpaid claims should be forwarded to the General Land Office for settlement. 168. Entrance on duty and instructions.-When a receiver is notified that his bonds have been approved he is authorized to receive, when he enters on duty, all "unearned moneys" which the outgoing receiver has been directed to transfer to him by his official check, and which, when received, he must immediately place to his credit as receiver of public moneys as "unearned moneys" with his officia! designated depositary. The new receiver must not return or apply any of this money until the list thereof, which his predecessor will forward with his final accounts, has been approved by the General Land Office, when it will be transmitted to him, and he will be duly notified as to its ap proval or any discrepancies therein and authorized as to the return or application of the amount covered thereby. The incoming receiver should receipt to the outgoing receiver, in duplicate, for receipt blanks, by numbers, one copy of which should be forwarded with the final accounts of the outgoing receiver. SPECIAL DISBURSING AGENTS ACCOUNT CONSISTS OF WHAT 169. The account of a disbursing officer consists of a complete, continuous, itemized record of his receipts and disbursements (the latter term being herein used to include expenditures and deposits to personal credit), as shown by his bond, requisitions, abstracts of collections, checks, vouchers, subvouchers, cash receipts, abstracts of expenditures, accounts current, and cash account, which will be considered in the order named, and the account for any specific period should include only such fiscal transactions as are completed within that period, as evidenced by the dates appearing on checks, cash receipts, accountable warrants, and certificates of deposit. ACCOUNT BEGINS WHEN 170. A disbursing officer's account under any bond must begin from the date of approval of such bond by the Secretary, without reference to the date on which funds may be advanced thereunder, except that in cases where a bond given in connection with a particular appointment is approved prior to the date on which such appointment becomes effective, the account should begin on the date the appointment is to take effect. RECEIPTS ADVANCES 171. Authority for.-Advances of public money to disbursing officers are authorized by section 3648, Revised Statutes. 172. Conditions precedent.-Before an advance of public funds. can be made to any officer or employee of this bureau he must execute a bond for the careful discharge of his duties and the faithful disbursement of and an honest accounting for all moneys, public funds, and property coming into his hands, and such bonds must be approved by the Secretary of the Interior. And if funds are already in hand under a former bond he must deposit such balance and close his account. 173.33 Requisitions.-When a disbursing officer has filed a proper bond and with it the three cards showing his autograph signature, he may make requisition for an advance of public funds. This requisition must always be made on Form 4-531, must be mailed without other inclosure except in cases where a letter of explanation is necessary, and must show the following facts: (a) The date of the bond under which the advance is requested. (b) The balance under each appropriation on the date the requisition is transmitted. See Circular No. 1106, p. 149. (c) The total balance on hand. (d) The amount requested under each appropriation. (e) The total amount requested. 174. Requisitions, special cases.-Special disbursing agents who make requisition for funds from the appropriation for "Deposits by individuals for surveying public lands" should show the specific amounts to be used in connection with mineral or agricultural surveys and in connection with railroad surveys, giving the initials of the railroad company in connection with the latter. And whenever the terms of a general appropriation allow the use of not to exceed a maximum named for some specific purpose requisitions for any amounts to be used for the specific purpose must indicate the amount requisitioned for such specific purpose. A failure to enter the balance on hand under each and all appropriations, or to give any other information hereinabove required, will result in a delay in the advance of funds. 175. Requisitions, funds of other bureaus.--If requisitions include a request for funds of some other bureau set aside for use by this office, two memorandum copies should be furnished, but if a separate request is made for funds of the other bureau one memorandum copy only is required. Requisitions for Indian moneys should cite the Indian Office authority, as, for example (Land-Allotments, C. E. F., 32191-15, March 26, 1915). 176. Requisitions made special. All requests for funds are made special by this office and are promptly forwarded through the Secretary of the Interior to the Treasury Department for the issuance of warrant. 177. Notice of advance.-A copy of the requisition made by this office is in each case forwarded to the disbursing officer as notice to him of the fact that the original of such requisition has been forwarded to the Treasury Department. 178. Make requisition early.-As there will necessarily be some delay in view of the large number of requisitions received in the Treasury Department each quarter, disbursing officers should mail their requests in sufficient time to permit of their reaching this office at least 10 days before the funds are needed. 179.34 Funds not to exceed bond.-Funds can not be advanced in excess of the amount of the disbursing officer's bond, and he should in no case make requisition for an amount which, added to the total of the balance on hand from all appropriations, would exceed the amount of his bond. 180. Appropriation titles.-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. These titles are correctly shown on the memorandum copy of the requisition mailed to the disbursing officer, and he should use such memorandum copy in posting the amounts to the several appropriations, being very careful to credit the United States with amounts under the exact titles as reported to him. 181. Fiscal year an important part of title.-The fiscal year is an important part of the title of annual appropriations and should in Advances are now made in excess of penalty of bond under authority of Treasury circular No. 195 of 1921. no case be omitted. Appropriations are ordinarily made for a specific fiscal year, ending in each case with June 30, and the appropriation is available for payment of expenses incurred or services rendered during the fiscal year ending with June 30 of the year shown in the title. For example, "Protecting public lands, timber, etc., 1918," indicates that the appropriation was made for the payment of services rendered or articles purchased in accomplishing the object indicated during the fiscal year beginning July 1, 1917, and ending June 30, 1918. While the same quantity of supplies may be purchased in June as would under the same needs of the service be purchased in any other month, notwithstanding the fact that such supplies may not all be consumed during that month, no additional quantity should be purchased for the purpose of using an unexpended balance of annual appropriations. (Sec. 3690, R. S.; 6 Comp. Dec. 818; 7 Comp. Dec. 793.) 182. Fiscal year-When title includes two.-The use of two years as a part of the title of an appropriation indicates that the appropriation is available from the date of the approval of the act to the end of the succeeding year. For example, the appropriation for "Classification of lands involved in Oregon & California Railroad forfeiture suit, 1917 and 1918," was available from April 17, 1917, the date of the passage of the act, till June 30, 1918. 183. Check books.-Requisition in duplicate on Forms 1231 and 1231a for a supply of checks sufficient in each case to last six months should be made on the Secretary of the Treasury, allowing six weeks for printing and delivery in normal times. 184. Depositary.-All funds advanced to disbursing officers are placed to their official credit with the Treasurer of the United States, on whom all checks should be drawn and with whom all public funds should be deposited, deposits being made through convenient designated United States depositaries. 185. Embezzlement.-Every officer or agent of the United States who deposits, converts, loans, withdraws, transfers, or applies public money in any manner, except as authorized by law, is deemed guilty of embezzlement, and is liable to a heavy fine and imprisonment. (Secs. 5488, 5491, and 5492 Revised Statutes.) 186. Official credit defined.-Whenever funds are placed or deposited with the United States Treasurer to the credit of a disbursing officer, and subject to his official check as such, the deposit is said to be to his official credit. Any amount collected or conceded pertaining to a current appropriation should be deposited to official credit (Form 6599) in accordance with section 3620, Revised Statutes, Treasury Circular No. 102, 1906, and Treasury Circular of January 18, 1913. Credit for such deposits should not be claimed in the account current. 187. Personal credit defined.-Whenever a special disbursing agent deposits an amount to the credit of the Treasurer of the United States on Form 1A, not subject to his official check, the deposit is said to be to personal credit. Any amount collected or conceded pertaining to an appropriation not then current or belonging to "Miscellaneous receipts" should be deposited to personal credit. Certificates of de |