ment having been accepted by the employee subject to those conditions the employee is entitled to be furnished quarters in kind but is not entitled to commutation in lieu of quarters. When a daughter even though of age and earning her own living, occupies a room in her mother's house, the presumption is that she is not called upon to pay for the room, and to pay rent to the mother would raise the doubt whether such payment would not amount to increasing the employee's compensation to that extent, which is forbidden by section 1765, Revised Statutes. You are advised that the proposed leasing of a room in the house of the employee's mother to be used as quarters by the employee is not authorized. APPENDIX. RESTORATION OF REGULAR WORKING HOURS. [Circular No. 8-amended by Circular No. 9.] AUGUST 18, 1922. (Relating to employees of General Accounting Office and not of general information.) CLAIMS OF THE UNITED STATES. [Circular No. 10.] FEBRUARY 7, 1923. (Relating to office procedure and not of general information.) SURPLUS PAPERS. [Circular No. 11.] (Relating to office procedure and not of general information.) MARCH 19, 1923. CIVIL DIVISION AND CHECK ACCOUNTING DIVISION OF THE GENERAL ACCOUNTING OFFICE. [Circular No. 12.] MARCH 28, 1923. (Relating to office procedure and not of general information.) MILITARY DIVISION OF THE GENERAL ACCOUNTING OFFICE [Circular No. 13.] (Relating to office procedure and not of general information.) MAY 12, 1923. PROCEDURE FOR SAFEGUARDING UNDELIVERED CHECKS. [Bulletin No. 3.] MAY 19, 1923. Lack of uniformity in the various services in the procedure followed in connection with undelivered checks and the unsatisfactory situation which has followed the retention by disbursing officers of checks issued by them which can not be disposed of until such time as they may be reported as pertaining to "Outstanding liabilities" and the number of changes in headquarters of disbursing officers, and in disbursing officers themselves, has caused this office to establish a central place for safe-keeping of all such checks. $29 Immediately upon the receipt of this bulletin and on the first of each quarter thereafter, disbursing officers having in their possession checks issued to pay obligations of the United States, which for any reason have remained undelivered for more than three full months from the last day of the month of issue, should forward such checks to the General Accounting Office, Check Accounting Division, Liabilities Section, for safe-keeping and lawful disposition. In forwarding the checks a statement should be furnished giving the name and symbol number of the disbursing officer and listing each check by number, date, amount, payee, payee's last known address, voucher reference and statement of the nature of the payment; that is, whether for salary, reimbursement of expenses, supplies furnished, etc. All applications for undelivered checks should thereafter be transmitted to such liabilities section with appropriate advice, for attention. When a disbursing office is permanently discontinued all checks that can not be delivered should be forwarded to the Liabilities Section as provided in paragraph three. J. R. MCCARL, Comptroller General. PROCEDURE FOR PROMULGATION OF INFORMATION AND INSTRUCTIONS TO OFFICERS AND EMPLOYEES OF THE GENERAL ACCOUNTING OFFICE. [General Regulations No. 1.] (Relating to office procedure and not of general information.) GAMBLING FORBIDDEN. [General Regulations No. 2.] MAY 6, 1922 MAY 6, 1922. (Relating to employees of the General Accounting Office and not of general information.) LOAN OF PAPERS BETWEEN DIVISIONS OF THE GENERAL ACCOUNTING OFFICE. [General Regulations No. 8.] MAY 8, 1922 (Relating to office procedure and not of general information.) INCURRING OBLIGATIONS AGAINST APPROPRIATIONS. [General Regulations No. 4] MAY 24, 1922. (Relating to employees of the General Accounting Office and not of general information.) TRANSFER OF ACCOUNTS AND CLAIMS-WAR RISK VETERANS' BUREAU. [General Regulations No. 5.] MAY 25, 1922 (Relating to office procedure and not of general information.) CENTRALIZATION OF TIME, LEAVE, AND PAY-ROLL WORK OF THE GENERAL ACCOUNTING OFFICE. [General Regulations No. 6.] (Relating to office procedure and not of general information.) MAY 31, 1922. TRAVEL REGULATIONS OF THE GENERAL ACCOUNTING OFFICE. [General Regulations No. 7.] JULY 1, 1922. (Relating to employees of the General Accounting Office and not of general information.) TRANSPORTATION DIVISION ESTABLISHED IN GENERAL ACCOUNTING OFFICE. [General Regulations No. 8.] (Relating to office procedure and not of general information.) JUNE 26, 1922. RULES AND REGULATIONS FOR AUDITING THE FINANCIAL SHIPPING BOARD [General Regulations No. 9.] JULY 12, 1922. By virtue of the authority vested in me by the act of Congress approved March 20, 1922, providing that "the Comptroller General of the United States is authorized and directed to cause an audit to be made of the financial transactions of the United States Shipping Board Emergency Fleet Corporation, in accordance with the usual methods of steamship or corporation accounting and under such rules and regulations as he shall prescribe, the following rules and regulations for auditing the financial transactions of the United States Shipping Board Emergency Fleet Corporation are hereby prescribed: 1. The proper officers of the corporation shall furnish regularly to the Comptroller General of the United States the following: (a) Copies of the treasurer's complete monthly statements of cash receipts, disbursements, and balances, together with copies of such summary cash statements as may be furnished the treasurer by the financial officers outside of Washington, D. C. (b) Copies of monthly and annual balance sheets and income and profit and loss statements as prepared by the general comptroller of the corporation. (c) Complete general statements of notes, bonds, certificates of stock, and other evidences of value and security in the possession or under control of the corporation as of July 1, 19.1, and July 1, 1922, showing the transactions therein between those two dates and also beginning August 1, 1922, monthly statements of all transactions in such securities accompanied by lists thereof sufficiently detailed to readily identify same. (d) Copies of all rules, regulations, and orders affecting financial and accounting transactions in effect during, or subsequent to the fiscal year 1922, including those relative to receipts and collections of all kinds; the authorizing and approving of disbursements; the employment of employees and the fixing of their salaries; the issuing of travel orders; the allowance of traveling expenses and per diem in lieu of subsistence; the purchase, issue, and sale of material, supplies, and equipment; the making of contracts and for the verification and auditing of accounts of every nature required by the corporation; and for the classification and distribution of revenues and expenses and of assets and liabilities. 989449 0-52-54 2. The books of accounts and other records, contracts, files, and papers of the corporation at all times shall be available for examination by properly identified representatives of the Comptroller General. 3. The representatives of the Comptroller General will make an examination and audit of the accounts, books, and other records of the financial transactions of the corporation in accordance with the usual methods of steamship and corporation accounting in order to determine, so far as may be practicable with the limited force available, that the procedure followed and certifications and checks required in connection with the receipt, custody, and disposal of funds, securities, and other money values are such as to reasonably insure the accuracy of vouchers covering disbursements; the fact that disbursements are legal and properly authorized, and that adequate value is received therefor; that accounts receivable are promptly and correctly prepared, are for the full amount due and are placed in proper course for collection, and that every reasonable effort is made to collect the outstanding accounts; that all funds and securities are properly safeguarded; that only authorized transfers of same are made and that advances of funds are made only in cases in which businesslike methods require such advances and under conditions which afford adequate security for same: and that the books and accounts adequately and accurately represent the financial transactions and financial condition of the corporation. 4. A comparison will be made between the amount of the paid checks, returned by the depositories and the total of the vouchers issued monthly, and depository balances will be reconciled so far as may be desirable with the books of the Treasurer or other fiscal officers. In addition such comparison of paid checks with individual vouchers and such detailed examination of disbursement vouchers, accounts receivable, and supporting papers thereof will be made as circumstances may warrant. 5. Additional rules and regulations will be prescribed from time to time as may be found necessary. J. R. MOCARL Comptroller General. TRANSFER OF ACCOUNTS OF BUREAU OF IMMIGRATION AND BUREAU OF NAVIGATION. [General Regulations No. 10.] AUGUST 9, 1922. (Relating to office procedure and not of general information.) ESTABLISHMENT OF INVESTIGATION SECTION, GENERAL ACCOUNTING OFFICE. [General Regulations No. 11.] OCTOBER 30, 1922. (Relating to office procedure and not of general information.) STANDARD SYSTEM OF INDEXING, FILING, AND ABSTRACTING CONTRACTS. [General Regulations No. 12.] NOVEMBER 1, 1922. (Relating to office procedure and not of general information.) PAYMENT FOR TRANSPORTATION. [General Regulations No. 13.] NOVEMBER 25, 1922. 1. Beginning January 1, 1923, the claims and demands of common carriers against the United States, payable within the continental limits of the |