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depositor will contain a statement showing distinctly the source from which the money was derived.

1. If a balance of funds for disbursement, the appropriation and fiscal year will be correctly named.

2. If in refundment of an overpayment, when, by whom, and upon what voucher the overpayment was made.

3. If from stoppages on pay rolls, on account of or damage to property by employees, or on account of sales to them, for which property the depositing official is himself responsible, the character of the property and date of loss or sale will be given, and a reference made to the official's property voucher accounting for the same.

4. If from stoppage on account of loss, damage, or sale of property for which any official other than the depositing official is responsible, the name of the responsible official will be given, with a list of persons from whom deductions were made, stating character of property and amount deducted in each case.

PAR. 57. Upon receipt of the "original" certificate of deposit, the treasurer will issue receipts in duplicate in favor of the depositor.

The number, date, and amount of the certificate of deposit, together with the specific appropriation, if named, will be noted on the account current upon which the depositor desires to be credited with the money deposited. Certificates of deposit will not be filed with accounts current. Officials will state in such accounts dates of deposit and name and location of depository.

PAR. 58. Certificates of deposit must be recorded in the office of the secretary of public works. The "originals," upon their receipt at the treasury, are immediately forwarded to the secretary of public works, who refers them to the proper bureaus to which the deposits pertain, for verification and designation of the appropriation.

PROCEEDS OF SALES.

PAR. 59. The proceeds of sales of public property, as authorized by paragraphs 120 and 126, shall be deposited promptly to the credit of the treasurer of the island, and by him placed to the credit of the appropriation for the work from which they were derived, to be available for requisition on estimates, in addition to the regular appropriation, if needed.

PAR. 60. The transfer of public property from one bureau or department to another is not regarded as a sale. If money is received therefor it may be used to replace such stores and will be reported accordingly.

ACCOUNTS.

PAR. 61. All persons who are charged with the safe-keeping, transfer, or disbursement of the public moneys shall keep an accurate entry of each sum received and of each payment or transfer, and shall render distinct accounts of the application thereof according to the appropriation under which the moneys may have been advanced to them. Every person who, having received public money which he is not authorized to retain as salary, pay, or emolument, fails to render his accounts for the same, shall be deemed guilty of embezzlement, and shall be fined in a sum equal to the amount of the money embezzled and shall be imprisoned not less than six months nor more than ten years.

PAR. 62. Each official or agent of the department of public works who receives public money which he is not authorized to retain as salary, pay, or emolument shall render his accounts monthly. Such accounts, with the vouchers necessary to the correct and prompt settlement thereof, shall be sent by mail or otherwise to the office of the secretary of public works within ten days after the expiration of each successive month, and after examination they shall be passed to the proper accounting officer of the treasury for settlement.

PAR. 63. Irregularities in the mail service, or want of blank forms, have no bearing upon the rendition of money accounts within the time prescribed by the foregoing sections, and disbursing officers are required to have their accounts ready to be forwarded and deposited in the post-office at places where such offices are established on or before the 10th day of each month. If printed blanks are not furnished, the forms must be ruled to correspond.

PAR. 64. A separate account shall be kept with each appropriation disbursed. The forms of account current and abstracts prepared for this purpose will be used by disbursing officers. The blanks will be procured from the secretary of public works. Accounts current will be made in triplicate, two copies, accompanied by two sets of abstracts and one set of vouchers complete, to be forwarded to the secretary of public

works within ten days after the end of the month; the other copy, also accompanied by abstracts and vouchers, to be retained by the officer.

Original vouchers will, if possible, accompany the accounts; copies will not be accepted unless duly certified and accompanied by satisfactory evidence of the loss or destruction of the originals, or that their retention is indispensable to the performance of duty.

With the accounts will be forwarded all orders of commanding officers and all other papers upon which the official accountable relies to relieve himself from responsibility.

PAR. 65. When vouchers are not sent with the account to which they belong, an explaination must be made as to why they were not produced with and included in the proper account.

PAR. 66. An error made in an account must be corrected in the next account current of the official after he is informed of the error, and reference will be made therein to the particular voucher in which the error occurred.

PAR. 67. In notifying officials of remittances, the secretary of public works will inform them of the amount remitted under each head of appropriation. All officials who made transfers of public funds will pursue a similar course, stating in the invoices and receipts the amount transferred from each appropriation. In the letters notifying officials of remittances the secretary of public works, in addition to the amount of each appropriation, will give the titles of appropriations to be used in accounts current, abstracts, and vouchers.

PAR. 68. Funds received from overpayments previously made will be entered on the account current in the proper column. The entries should show by whom and to whom the overpayments were made, on what account, and refer to the voucher and

abstract.

PAR. 69. Funds received from sales will be entered in the proper column on the account current, and will show the fiscal year in which the articles were purchased, if known.

PAR. 70. Whenever money is refunded to the treasury the name of the person refunding, and the purpose for which it is done, must be stated.

PAR. 71. Receipts for funds disbursed and receipts and invoices of funds transferred will state the place and date of payment or transfer, the name and title of the official from whom the money is received.

PAR. 72. Disbursing officers will promptly, at the close of business at the end of each month, make and forward statement showing explicitly where their funds are deposited. Officials will include in the sums claimed to be on deposit only such funds as have been officially credited to them, and of which credit they have been duly informed by the depository.

PAR. 73. When an official is relieved from duty on any work, he shall certify the outstanding debts to his successor and transmit an account of the same to the secretary of public works. Unless otherwise ordered, he will turn over the public money and property, and the books and papers appertaining to the service from which he is relieved, to his successor.

PAR. 74. No official has authority to insure public money or property. Disbursing officers are not authorized to settle with heirs, executors, or administrators, except by instructions and approval from the secretary of public works.

VOUCHERS.

PAR. 75. When disbursing officers draw checks in payment of accounts on funds placed to their credit with depositories, they will note upon the receipt taken for such payment the number, date, amount of the check given in payment and designate the depository upon which it is drawn; and when an account is paid in part by currency the amount of the same will be stated. The same rule will be observed in regard to invoices of funds transferred.

PAR. 76. In all cases of contracts for the performance of any service, or the delivey of articles of any description, for the use of the government, payment shall not exceed the value of the service rendered or of the articles delivered previous to the payment. PAR. 77. Vouchers will be made in duplicate, or, if required, in triplicate, and the number made will be stated on each copy.

PAR. 78. The correctness of the facts stated on a voucher and the justness of the account must be certified to by the district engineer.

PAR. 79. Every voucher in support of a payment for supplies, or for services other than by the day or month, whether it be made pursuant to a formally prepared contract, an accepted bid, or a purchase without advertising (unless it comes within the excepted cases provided for in the following paragraph), must have attached to it an

original bill furnished by the creditor, dated and signed by him or his authorized representative, giving his place of business or residence, and stating (if for supplies furnished) the date of the purchase, the quantity and price of each article, and the amount, or (if for services other than by the day or month) the character of the services, the date or dates on which rendered, and the amount. A voucher so accompanied will be made out in favor of the creditor, giving his address, and may state the account in general terms, with the aggregate amount only extended, and the words as per bill hereto attached," or words of like import, added. Where papers relating to two or more vouchers are required to accompany accounts, they must be filed with the first voucher paid, and reference thereto made on the other vouchers. A voucher for services by the day or month must state the nature of the service, the inclusive dates of service, the time for which payment is made, the rate of pay, and the amount. When the vouchers are for emergency purchases or services they will state that the price paid was the lowest market rate and that the mode of expenditure adopted was the most economical and advantageous to the government.

PAR. 80. When a creditor is unable for any cause to make out his bill, or to have it made out, the disbursing officers must set forth on the voucher all the details of the account, as required for the bill by the preceding paragraph, and must give reasons in full on the voucher why a bill is not furnished. Original bills need not be attached to vouchers in the following cases, viz: Where under contract quantities delivered or amounts due are determined by a duly authorized inspector, and his certificate as to the facts is filed with the voucher to which it pertains; where a bill of lading or transportation request accompanies a voucher for transportation services performed under public tariffs; where a voucher is for telegraphic service at fixed rates; where a voucher is for services by the day or month, or where a creditor makes out his bill on a blank form of voucher and certifies to its correctness.

PAR. 81. Money amounts will be expressed in terms of dollars and cents. When a fraction of a cent less than one-half occurs in the footing of a voucher it will be disregarded. If the fraction be one-half or greater it will be reckoned as a cent.

PAR. 82. A voucher for a purchase, or for services not personal, must have expressed on its face, immediately below the statement of the account, the mode of purchase or engagement, using therefor one of the following notations:

1. Under contract, dated.

2. Under public notice, dated.

3. Under oral agreement, without advertising.

190-. 190-.

4. Under written agreement with (or without) advertising. If by written agreement, a copy of the agreement must accompany the voucher.

PAR. 83. The giving or taking of receipts in blank for public money is prohibited. PAR. 84. A voucher for funds disbursed will, before being signed by a public creditor, be made out in full, with place of payment and the name and title of the paying official entered in the receipt, and the exact amount of money written out in words in the receipt. When vouchers are sent by mail for signature the date in the receipt will be left blank, and the check in payment will not be drawn until the vouchers are returned properly signed, when the date of the check will be added to the receipt. PAR. 85. Invoices of and receipts for funds transferred will state place and date of transfer, the name and title of the officer from whom the money is received, the kind of funds transferred, and the amount transferred under each head of appropriation. If the transfer is for correction of errors, whether arising upon the settlement of accounts or otherwise, the facts will be noted in detail on both invoice and receipt. The receiving officer or agent will indorse upon the invoice the exact date of the receipt given by him and will file it with the account current on which he acknowledges receipt of the funds. Any discrepancy as to the appropriation, fiscal year, or amount, which may exist between the invoice and receipt when the latter is properly made out, will be noted and explained on both invoice and receipt by the officer or agent receiving and receipting for the funds.

PAR. 86. Vouchers for payments made, and invoices and receipts for money transferred, will have noted upon them the number, date and amount of checks given, and the depository on which drawn. If payment is made by currency in part or in whole the fact will be stated.

PAR. 87. Vouchers must be stated in the name of the corporation, company, firm or person rendering the service, or furnishing the articles for which payment is made. PAR. 88. Payments in currency, or by check to bearer, will not be made to holders of powers of attorney, or of instruments operating as transfers or assignments.

PAR. 89. If payment in currency, or by check to bearer, is made to an incorporated or unincorporated company, the money or check must be delivered to and the voucher receipted by a duly authorized official or agent of the company; the receipt must be signed with the company name, followed by the autograph signature of the officer, with his title, or of the agent to whom the money or check was delivered, and the

receipted voucher will be accompanied by evidence showing his authority. This evidence will consist of extracts from the articles of incorporation or association, the by-laws, or the minutes of the board of directors, duly certified by the custodian of such records (under the company seal, if there be one), showing that the signer is properly vested with authority to receive and receipt for money due the company. If payment in currency, or by check to bearer, is made to an individual, or a copartnership doing business under a company title, the receipt must be signed with the company name, followed by the autograph signature of the individual proprietor or of one of the members of the firm, with the words "proprietor" or "one of the proprietors" appended thereto.

If payment in currency, or by check to bearer, is made to a copartnership doing business as such, the receipt must be signed with the usual firm signature by one of the members of the firm, who will be required to append his own signature as "one of the firm."

If payment in currency, or by check to bearer, is made to an individual creditor, the receipt must be signed by him in person.

If payment is made by check to order of any company (incorporated or unincorporated), or firm, or individual, by name, and the fact that the check has been so drawn is stated on the voucher, giving its number, date, amount, and depository on which drawn, the receipt to the voucher may be signed by an officer, attorney, or agent of the company, or by an attorney or agent of the firm or individual, stating the capacity in which he signs, without filing with the voucher evidence of his authority to sign. The disbursing officer in all such cases will deliver the check to such person only as he is satisfied is authorized by the principal to receipt the voucher and receive the check.

PAR. 90. Receipts for small sums for occasional service paid to corporations, such as railroad, telegraph, turnpike, transfer, express, steamboat, hotel, newspaper and ice companies, may be signed by the local agent in charge of the business of the company at the place where the service is rendered, or where it begins or terminates, and the certificate of the official making payment that the person to whom payment was thus made was then the local agent of the company, in charge of its business at the place designated, will be sufficient evidence of the agent's authority to receive and receipt for the money paid.

PAR. 91. When an account is presented by an individual who is not known to the disbursing officer, the latter will require him to be identified.

PAR. 92. The signature to the receipt and the name of the person or business firm as entered at the head of an account must be literally alike.

PAR. 93. When a signature is not written by the hand of the party it must be witnessed by an official of the department when practicable.

PAR. 94. Disbursing officers will not issue vouchers for unpaid accounts as due bills against the department of public works, but a certified statement of personal services and of wages due may be given to a discharged employee who for want of funds was not paid at time of discharge. Such certificates are not transferable.

PAR. 95. Whenever a contract is extended and because of such extension deductions are to be made from sums due or to become due the contractor, the deductions shall be shown upon the vouchers and the balance shall be paid to the contractor. Payment of the expenses due the extension of contracts shall never be demanded of contractors or received from them by officials or agents in the employ of the department of public works.

PAR. 96. When applicable, the following rules for the computation of time in payment for services will be observed:

1. For any full calendar month's service, at a stipulated monthly rate of compensation, payment will be made at such stipulated rate, without regard to the number of days in that month.

2. When service commences on an intermediate day of the month, thirty days will be assumed as the length of the month, whatever be the number of days therein. 3. When the service terminates on an intermediate day of the month, the actual number of days during which service was rendered in that calendar month will be allowed.

4. When the service embraces two or more months or parts of months but one fraction will be made, thus: From September 21 to November 25, inclusive, will be calculated thus: September 21 to October 20, inclusive, one month; from October 21 to November 20, inclusive, one month; from November 21 to 25, inclusive, five days-making the time allowed two months and five days.

5. When two fractions of months occur and both are less than a whole month, as from August 21 to September 10, the time will be determined thus: August 21 to 30, inclusive (ignoring the 31), ten days; from September 1 to 10, inclusive, ten days-making the time allowed twenty days.

6. Service commencing in February will be calculated as though the month contained thirty days, thus: From February 21 to 28 (or 29), inclusive, ten days. When the service commences on the 28th day of that month three days will be allowed, and if on the 29th two days.

7. If service commences on the 31st day of any month, payment will not be made for that day.

8. For commutation of subsistence and for service of persons employed at per diem rate, payment will be made for the actual number of days.

9. When services are rendered from one given date to another, the account will state clearly whether both dates are included.

10. In computing the wages of persons employed at a per diem allowance, the day on which service begins and the day on which it ends will be allowed in the computation.

PAR. 97. In case of discovered error or disallowance of an account upon its examination by the proper authority, the official responsible will, upon notification thereof, unless able to furnish evidence to correct or remove the same, make the proper correction in his next account current, and refer therein to the particular voucher in which the error occurred, or the disallowance was made.

PAR. 98. At the time when vouchers are transmitted by an officer with his accounts, if any of the articles purchased as noted thereon have been "expended and applied to the purpose for which purchased," a certificate to that effect may be made by the officer upon the voucher, and when so made the articles referred to need not be taken up on abstracts of property or on property returns.

PAR. 99. Request for the admission, free of duties and charges, of articles imported for the use of the government of the island of Cuba, must be accompanied by a list of the same, to be forwarded to the collector of customs, for his information and guidance, and for the permanent files of his office.

PAR. 100. Vouchers in support of partial payments, or on which there are retained percentages, shall be made in triplicate, one copy to be retained by the disbursing officer, and two to be forwarded to the accounting officer. It is proposed that the two vouchers be examined and compared when the officer's accounts are adjusted, one to be subsequently withdrawn by the auditor and filed as a subvoucher with the voucher for final payment. The triplicate vouchers referred to can be made without receipts and without copies of any subvouchers which may be filed with the original vouchers; they should, however, be complete in all other respects and certified to by the proper officials.

PUBLIC PROPERTY.

PAR. 101. Whatever belongs to the State constitutes public property. Property which from its nature is totally destroyed by use, such as lead pencils, pens, paper, etc., or which by use becomes a part of permanent work, such as materials of construction, is termed "expendible property." Such property as used may be "expended" and dropped from the return. Property which by use is not used up or completely destroyed is "unexpendible property," and must be accounted for on property returns until disposed of as provided for in these regulations.

PAR. 102. Accountability and responsibility devolve upon any person to whom public property is intrusted and who is required to make returns therefor. Responsibility without accountability devolves upon one to whom such property is intrusted but who is not required to make returns therefor. Thus, district engineers shall be responsible and accountable for public property. They may delegate responsibility but not accountability.

PAR. 103. A transfer of public property involves a change of possession and accountability. The transferring official will furnish the receiving official with invoices, in duplicate, accurately enumerating the property, and the latter will return duplicate receipts. The transaction will appear on the property returns rendered by each.

PAR. 104. When an official to whom stores have been forwarded believes them to have miscarried he will promptly inform the issuing and forwarding officials.

PAR. 105. If an official to whom public property has been transferred refuses to receipt for it, the invoicing official will report the facts to the secretary of public works for action. Copies of all papers relating to the transaction will be filed with his returns.

PAR. 106. Upon the receipt of public property by an official, he will make careful examination to ascertain its quality and condition, but will not break original packages until issues are to be made unless he has reason to believe the contents defective. Should he discover defect or shortage he will apply for an inspector to determine it and fix the responsibility. Should he consider the property unfit for use he will

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