Imágenes de páginas

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 statements 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 depositary.

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.


Par. 75. When disbursing officers draw checks in payment of accounts on funds placed to their credit with depositaries, they will note upon the receipt taken for such payment the number, date, and 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 delivery 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 officer 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.

19 19

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

If by written agree

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 invoice 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 facts 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 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 by 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

CUBA 1900-VOL I, PT 1—27

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 to extensions 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 daysmaking 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 31st), 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 a 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. Requests 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.


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 "expendable 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 "unexpendable 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 puplic 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 submit inventories in triplicate and request the action of an inspector. The same rule will be observed in regard to packages when first opened for issue and for property damaged or missing while in store.

Par. 107. When packages of supplies are opened for the first time, whether because of apparent defect or for issue, the official responsible, or some assistant designated by him, will be present and verify the contents by actual weight, count, or measurement as circumstances may require, and in case of deficiency or damage will make written report of the facts to the secretary of public works. If only the official responsible be present and make the report he will secure the sworn statements in writing of one or more persons regarding the condition of the property when examined.

Par. 108. The giving or taking of receipts in blank for public property is prohibited. Par. 109. All movable public property will, if practicable, be conspicuously branded, or stamped, if of metal, "O. P." before being used.

Par. 110. Public property will not be used nor will labor hired for the government be employed for any private purpose whatsoever, except as authorized by the secretary of public works.

Par. 111. For property worn-out in the public service the accountable official will submit inventories thereof and ask for an inspector's action.

Par. 112. Public property which has been condemned will not be purchased by an official who was responsible therefor at the time of condemnation.


Par. 113. Causes of damage to, and of loss and destruction of, property are classified as follows:

1. Unavoidable causes, being those over which the responsible officials have no control, occurring in the ordinary course of service.

2. Avoidable causes, being those due to carelessness, willfulness, or neglect. Par. 114. Officials responsible for property will be charged for any damage to, or loss or destruction of, the same and the money value deducted from their monthly pay, unless they show to the satisfaction of the governor of the island by their own affidavits or certificates, or by one or more depositions, that the damage, loss, or destruction was occasioned by unavoidable causes, and without fault or neglect on their part.

Par. 115. If articles of public property are embezzled, or lost, damaged through neglect by an employee, the value of damage as ascertained shall be charged to him and set against any pay or money due him.

Par. 116. Whenever information is received that animals or other property belonging to the public service are unlawfully in the possession of any person not in the service, the official responsible for the property will promptly cause proceedings to be instituted and diligently prosecuted before the civil authorities for the recovery of the property, and if the same has been stolen, for the arrest, trial, conviction, and due punishment of the offender and his accomplices.

Par. 117. Upon satisfactory information that such ublic property, unlawfully in the possession of any parties, is likely to be taken away, concealed, or otherwise disposed of before the necessary proceedings can be had in the civil tribunals for its recovery, the civil authorities will at once cause the same to be seized, and will hold it subject to any legal proceedings that may be instituted by other parties. Persons caught in the act of stealing public property will be summarily arrested and turned over to the civil authorities for trial.

Par. 118. Officials responsible, after they have failed to get possession of a lost or stolen animal by the ordinary means, may authorize the payment of a reward of not more than $25 for its recovery. If the animal has been stolen they may offer an additional reward of like amount for each person arrested, tried, convicted, and sentenced for the theft.

Par. 119. The expenses necessarily incurred by any action under the three preceding paragraphs, with the exception of attorney's fees, will be paid by the department upon proper vouchers approved by the secretary of public works. Officials will promptly report their action to department headquarters.


Par. 120. All public property, whether paid for or not, must be accounted for on the property returns.

Empty barrels and boxes and other materials which have a salable value and which are not required for public use, the disposal of which is not otherwise provided for, will be carefully preserved and sold, as convenient, to the highest bidder, after advertisement.

The same rule will apply to products of the public lands and by-products from works carried on by the public service, such as old iron from refuse, manure from stables, etc.

Par. 121. Should an official or agent of the government charged with public property fail to render the prescribed returns thereof within a reasonable time, a settlement of his accounts will be made by the secretary of public works and the money value of the property with which he is charged will be reported against him for stoppage.


Par. 122. The secretary of public works shall, with the approval of the governor, appoint an inspector of public property at such times as the needs of the service require one. It will be the duty of the inspector to examine all property properly presented for inspection. His action will be to condemn, recommend to be sold, or declare such property still serviceable.

« AnteriorContinuar »