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183. Any disbursing or other officer of the United States or other person who shall knowingly present, or cause to be presented any voucher, account, or claim to any officer of the United States for approval or payment, or for the purpose of securing a credit in any account with the United States relating to any matter pertaining to the Indian Service, which shall contain any material misrepresentation of fact in regard to the amount due or paid, the name or character of the article furnished or received, or of the service rendered, or to the date of purchase, delivery, or performance of service, or in any other particular, shall not be entitled to payment or credit for any part of said voucher, account, or claim; and if any such credit shall be given or received, or payment made, the United States may recharge the same to the officer or person receiving the credit or payment, and recover the amount from either or from both in the same manner as other debts due the United States are collected: Provided, That where an account contains more than one voucher the foregoing shall apply only to such vouchers as contain the misrepresentation: And provided further, That the officers and persons by and between whom the business is transacted shall, in all civil actions in settlement of accounts be presumed to know the facts in relation to the matter set forth in the voucher, account, or claim: And provided further, That the foregoing shall be in addition to the penalties now prescribed by law, and in no way to affect proceedings under existing law for like offenses. (Sec. 8, act July 4, 1884, 23 Stat. 97.)
184. Pay roll of employees.-Compensation of employees will be paid monthly or semimonthly, as preferred, on pay rolls prepared in accordance with the following instructions, using Forms 5-330 and 5-330a (white) for originals and 5-331 and 5-331a (buff) for memorandum copies:
185. A pay-roll voucher for each pay period is required. These vouchers must be complete in every respect, including the certificate to be signed in advance of payment, the affidavit to be executed after payment, the recapitulation of payments required by paragraph 188 and summary of expenditures for irregular labor required by paragraph 189 hereof. The certificate and affidavit must both be signed by the administrative officer in charge of the unit.
186. All services rendered by employees, both regular and irregular, shall be included in the pay roll for the month in which the service is rendered, or in the next succeeding month. Any employees whom it is impracticable to pay within the month in which the service is rendered will be brought into the next month's pay roll, whether payment is made during the latter period or not.
187. If any payments are deferred beyond the month next succeeding the one in which service is rendered, personal service voucher Form 5-335c will be used and reference made thereon to the pay roll upon which the services were reported.
188. A recapitulation of all payments made must be prepared in the space provided for that purpose on the last sheet of each pay roll. This must show the amount paid from each appropriation or fund by name and symbol number.
189. A summary of expenditures under various authorities for irregular labor must be made on the last page of each pay roll, showing the authorities by file numbers or dates, or both, and amounts expended under each. .
190. Number.---Under this heading all regular employees should be numbered consecutively, using the position numbers appearing on the authorized salary list, and irregular employees must be numbered consecutively for each month from 101 up unless this conflicts with numbering of regular employees, in which case the numbers for irregular employees should begin with 201.
191. Names.-In this column should be placed the names of all employees who are to be paid during the month, together with those who rendered service during the preceding month but were not paid therein. (See pars. 186 and 187.) The grade of each regular employee should be shown on the line with, or under, the name, which latter must be written exactly as it appears on the records of the Indian Office. (Sup. 2, G. A. O., Gen. Reg. 34.) When an irregular employee performs service in more than one job during a pay period it is required that all his services be grouped together in one place on the pay roll, as many lines being used therefor as there are different employments, authorities, appropriations, or rates of compensation or deduction. (I. 0. Order 333.)
192. Designation.--The titles and grades of regular employees must be shown exactly as they appear in the records of the Indian Office. If an employee is “temporary" or a “substitute," it must be so stated. Whenever the titles of irregular employees are shown in authorities they must so appear on the pay roll; when not shown in authorities titles should be given which best describe the character of the labor performed.
193. Authority number.--The number of the authority for the employment of each person whose name appears on the pay roll (including both regular and irregular employees) must be shown in this column.
194. Place of labor.--In this column will be shown, as to each regular and irregular employee whether employed for agency, school, or other activity. Use "A" for agency, “S” for school, “D. S.” for day school, “H” for hospital, etc.
195. Time employed.--Under this heading will be shown the dates of beginning and ending of service during the pay period; the unit of computation, i. e., whether year, month, or day; and the total number of such units for which compensation is payable. Use “Y” for year, “M” for month, and “D” for day.
(a) If an employee renders service, or is otherwise in a pay status, during the full-pay period, as shown in the caption of voucher, it will be unnecessary to show the beginning and ending of service in the columns “From" and "To."
(b) When an employee is not in a pay status during the full-pay period the dates of beginning and ending of service must be shown in columns "From” and “To," and the dates on which no service is rendered must be indicated in the column for “Remarks,”
(c) Regular employees are not granted leaves of absence without pay for fractional days, and irregular employees with per diem rates of compensation should not be reported or paid for smaller fractions of a day than one-fourth,
196. Compensation.--The rates of compensation for regular employees must correspond with those approved by the Indian Office. Irregular labor must be employed by the day unless the authority therefor stipulates otherwise, in which case the authority must be followed. In the column for rate of compensation it must be shown, as to each employee, whether the compensation is on a yearly, monthly, or daily basis. The total compensation earned by each employee, including amounts to be deducted, must be shown in the "Amount earned” column.
197. Deductions.--The 372 per cent deduction from the gross compensation of employees coming within the provisions of the civil service retirement act in accordance with paragraph 99 hereof will be shown in the subcolumn headed “Retirement." In the other subcolumn deductions will be shown for quarters, board, medical services, and other purposes, the amount deducted for each purpose being stated separately, preceded by an appropriate symbol. Use “Q” for quarters, “B” for board, “M” for medical services, and “O” for any other authorized deductions, the nature of and authority for which must be shown in the "Remarks” column. Any differences between the period covered by a deduction for quarters or board and the period of employment shown on the voucher must be fully explained. Deductions must be made for quarters reserved for employees whether the quarters are occupied by the employees or not.
(a) When allowances in kind are made to irregular employees for quarters, subsistence, etc., their reasonable value must be shown on pay rolls, together with the class or group thereof, as fixed in approved schedule of charges. In addition, administrative officers are required to certify on the pay, rolls “that deductions have been made from the compensations of all employees against whom charges accrued during the period of this roll, and the determined value of allowances in kind has been stated in each case.”
(6) In order that administrative examination and proper audit of pay rolls may be facilitated, disbursing officers will be required to place an “X” against each and every item in the “Amount paid” column denoting payment without retirement deductions of salaries to employees (except irregular) who do not come within the provisions of the retirement act. An explanatory footnote must also be written at the end of the pay roll as follows: “(X) Employee does 'not come within the retirement act."
198. Amount paid.—In this column should be placed the amount due each employee after all deductions have been made.
199. Appropriation symbol.--Show here the symbol number of each appropriation or fund used in payment.
200. Checks drawn, etc.- Show here the number and date of each check drawn. Should the compensation of an employee be paid by more than one check, the number and date of each must be given.
201. Remarks.-Show clearly under this heading all pertinent facts not elsewhere set out relative to the pay status of employees. Fractional service of regular employees should be explained by notations, such as “New appointment,” “Transferred from -----“Transferred to ----------,” “Resigned,” “Discharged," “Died,” and “Leave without pay." (Sup. 2, Gen. Reg. 54, of G. A. O.)
202. When an employee leaves the service between pay periods the net sum due him for salary may be paid upon receipt by the disbursing agent of a certificate of service, either on standard Form 1018 or Indian Office Form 5-934, signed by a foreman, timekeeper, or other responsible employee having knowledge of the facts. Such certificates need not be forwarded to Washington with the pay rolls but will be filed at the unit and accepted as sufficient evidence to warrant the administrative officers in signing the certificate and affidavit required on the pay roll.
203. As many of Forms 5-330 and 5-331 as required may be used in preparing pay rolls, but the pages must be numbered consecutively from 1 up and the total disbursements shown by one carried forward to the next. Both sides of the sheets should be used.
204. No vacant lines should be left between names on the roll, and the unused space on each page should be ruled diagonally across, the roll footed up, and the totals placed in the spaces provided therefor.
205. When payments are made to irregular employees for services rendered on Sundays or legal holidays, a schedule, showing the roll number and name of each person and the particular Sundays and holidays on which services were rendered must be furnished. The schedule, which should be attached to the roll, must be certified to by the superintendent showing that the services on the dates stated were necessary and were actually rendered.
206. “Hereafter, where the compensation of any person in the service of the United States is annual or monthly the following rules for division of time and computation of pay for services rendered are hereby established: Annual compensation shall be divided into 12 equal installments, one of which shall be the pay for each calendar month; and in making payments for a fractional part of a month one-thirtieth of one of such installments, or of a monthly compensation, shall be the daily rate of pay. For the purpose of computing such compensation and for computing time for services rendered during a fractional part of a month in connection with annual or monthly compensation, each and every month shall be held to consist of 30 days, without regard to the actual number of days in any calendar month, thus excluding the 31st of any calendar month from the computation and treating February as if it actually had 30 days. Any person entering the service of the United States during a 31-day month and serving until the end thereof shall be entitled to pay for that month from the date of entry to the 30th day of said month, both days inclusive; and any person entering said service during the month of February and serving until the end thereof shall be entitled to one month's pay, less as many thirtieths thereof as there were days elapsed prior to date of entry: Provided, That for one day's unauthorized absence on the 31st day of any calendar month one day's pay shall be forfeited." (Sec. 6, act June 30, 1906, 34 Stat., 763.)
207. The statute quoted in the preceding paragraph has been construed to mean that each calendar month (February included) shall consist of 30 days for the purpose of computing compensation at annual and monthly rates; that one-thirtieth of a month's salary is allowable for each day of service from the 1st to the 30th of the month; and that the 31st day of a month does not enter into salary computations at all except when an employee is absent in a nonpay status on that day alone, in which case one-thirtieth of the month's salary is forfeited. (20 Comp. Dec. 772 and 867 Treas. Dept. Cir. No. 35, 1914.)
208. Claims for amounts due deceased or incompetent creditors of the United States, including salaries of employees, and for payment of checks or warrants drawn to the order of Government creditors but which are unpaid because of the death or incompetency of payees, will be prepared on Standard Form No. 1055 and forwarded to the Indian Office for settlement by the General Accounting Office. (Sup. 1, Gen. Regs. 42 of Gen. Ac. Of.)
209. If claim is for unpaid salary of a deceased or incompetent employee, reference must be made thereon to the pay roll upon which the service of the employee was sworn to or, if the service has not previously been sworn to, a special affidavit in the form prescribed on the pay-roll blank must be furnished.
210. When a dishursing agent has been authorized to certify on honor to his pay roll instead of making the required affidavit a copy of the authority must be attached to the payroll with each account.
211. Transfer Vouchers.--When property is transferred from one unit to another, an interunit transfer voucher will be prepared in quadruplicate by the forwarding officer on Form 5-728, giving in addition to the data required by the “receiving officer's certificate, a description of the property, the transfer value agreed upon for each item and, if the property was produced at the unit, stating whether at the agency, school, or other activity. The original, duplicate, and triplicate copies will be signed and sent to the receiving officer who, when he receives the goods, will fill out and sign the “receiving officer's certificate" and transmit the original and duplicate copies to the Indian Office.
212. After examination by the Indian Office the voucher will be returned to the receiving officer with advice as to whether or not he is required to make payment for the property. If payment is ordered and authority has been granted for expenditure of the money the receiving officer will mail his check to the forwarding officer, who will issue an official receipt, and take the money into account as sundry receipts. The receiving officer will then indorse the number, date, and amount of the check on the voucher, which will be included in his account.
213. When the property is transferred from one activity to another at the same unit, the superintendent will execute both certificates and, if payment is ordered, draw a check to his own order and show the transaction in his account as both a disbursement and a receipt.
214. Buildings, etc.--Vouchers for construction of buildings, water and sewer systems, heating and lighting plants, etc., under contract must describe the buildings, show the value of material and labor expended up to the time to which payment is claimed, and be supported by certificates of the officer in charge and the superintendent of construction to the effect that the work has been carefully inspected and found to be actually in place and of the value represented; that it has been done in a workmanlike manner, and that the requirements of the contract have been fully met. If the contract calls for liquidated damages, the exact date of beginning and completing the work must be shown. The Government is not responsible for debts due by contractors to subcontractors or to any other person; but on construction contracts the bond of the contractor may be sued on by a subcontractor or material man. (33 Stats. L., 812.)
215. Telephone tolls.--Bills for telephone tolls rendered by the American Telephone & Telegraph Co. and subsidiaries on their own forms (S N 650), and by others on Form 5-099, must be supported by "statements of official toll service” as required by General Accounting Office Bulletin No. 9, dated May 18, 1926; also by certificates printed, stamped, or written on the face thereof and signed by the proper company officers, that the bills are correct and just; that payment therefor has not been received; and that the rates charged were in effect when the services were rendered and are no higher than those charged the general, public for similar services. Such bills, with their supporting papers, should be attached to and made a part of a voucher on standard Form 1034 which, if the required certificate appears on the bill 3, need not be certified by claimants. (I. O. Order 257.)
216. Refunds.--When any special deposits or other funds, except those accounted for on vouchers for individual Indian money and special deposits, are refunded to payers, the transaction must be shown on standard Form 1047 “Public voucher for refunds." (I. O. Order 287.)
217. Newspaper advertising.-General or specific authority in writing must be obtained from the Secretary of the Interior, or a subordinate officer of the department designated for the purpose, prior to placing an order for advertising. (Sup. No. 1 to Gen. Reg. No. 66 of G. A. O.)
218. The required general authority having been obtained from the department, the Commissioner or Assistant Commissioner of Indian Affairs will in turn grant authorities to field officers, specifying the papers in which advertisements may be placed (not more than three in any one locality), the purpose for which the publicity is sought, and the period of time covered by the authority, which is not to exceed the fiscal year for which granted.
219. Orders on publishers for advertising are to be placed by the use of Form 1053 which may be signed by the Secretary, in which case they will act also as authorities, or by the Commissioner of Indian Affairs or administrative officers in the field under authorities previously granted by the Secretary. In the latter case reference to the authority must appear on the order.
220. A sworn statement of commercial rates on Form 1052 must be furnished to the Secretary of the Interior by an authorized representative of each paper in which advertisements are to be placed, unless they are already on file in the department, and the rates so furnished shall govern the amounts to be paid on vouchers which are to be prepared on Forms 1054 and 1054a and forwarded in advance of payment to the Commissioner of Indian Affairs, at Washington, D. C., for examination and signing of certificates in lower part of voucher form. After being checked and certified here the vouchers will be returned to disbursing agents for payment of amounts found due.
221. A copy of general letter of authority must be attached to the first voucher making payment thereunder and on each subsequent voucher a reference must be made to the authority by date and/or number in the space provided therefor. The original order on the publisher must be attached to voucher in payment of the advertising ordered thereby. It is also necessary for a copy of each advertisement charged for to be pasted in the space provided for that purpose on each copy of voucher.
222. Vouchers are not to be signed by disbursing agents, the only certificates requiring signatures being that of payee and the two at bottom of form which will be signed in the Indian Office. However, disbursing agents must fill out the line in certificate appearing in lower lefthand corner of form showing date and/or number of authority and, unless copy of authority is attached, the number and month of voucher with which it was filed.