Page images
PDF
EPUB

223. To enable certificate to be made that the advertisement appeared in the publication and on the dates as stated” a marked copy of each paper in which the advertisement appears must be furnished by the publisher to the Indian Office.

EXCEPTIONS TO ACCOUNTS 224. In answering exceptions to accounts and submitting requests for authorities relative thereto the unit, account number, date of office letter, and month or fractional month should be given.

225. Items which are stated in exception letters to have been called to the attention of the General Accounting Office need not be answered at all unless and until they are suspended by that office for definite reasons other than lack of approval by the Indian Office. They will then be answered within twenty days to the General Accounting Office direct, and a copy of the answer forwarded to the Indian Office. Items suspended by the General Accounting Office for lack of administrative approval will not be answered to that office but taken up with the Indian Office provided that has not already been done when the statements of differences are received.

226. Items which are answerable to the Indian Office will be answered to that office, in duplicate, at the earliest date practicable and, in any event, within twenty days after date of exception letters.

227. Requests for authority required by exceptions taken in the examination of accounts must not be sent with answers to exceptions but mailed under separate cover. Such requests must bear on their face a quotation of the text of the exception and be supported by a justification whenever one is required.

228. When exception is taken to an unauthorized expenditure the procedure will be for the disbursing agent to submit to the Indian Office a request for approval, or a modified authority, as the case may be, accompanied by a full justification of the expenditure and explanation of reasons for incurring it without advance authority. Upon receipt of a reply a copy thereof should be attached to and made a part of the answer to exceptions.

229. When answers to exceptions are transmitted by the Indian Office to the General Accounting Office, a carbon copy of the letter of transmittal will be sent to the disbursing agent whose accounts are affected. Upon receipt of such carbon the disbursing officer must, as soon as practicable, and, in any event, within twenty days, submit to the Indian Office any additional explanations called for therein.

230. Copies of letters taking exceptions to accounts of disbursing agents at units to which they are no longer attached, will be sent to their successors in office in order that the latter may assist as far as possible from the local records, in preparing the necessary explanations. However, this action will not relieve the disbursing agents to whose accounts the exceptions are taken from the responsibility of seeing that satisfactory explanations are furnished.

231. For protection of their own interests, if for no other reasons, disbursing agents should give personal and prompt attention to letters of exceptions and statements of differences, in order that their accounts may be settled and the sureties on their bonds released from liability without unnecessary delay.

OFFICIAL CHECKS 232. All blank checks on the Treasurer of the United States for use by disbursing officers and other agents shall be issued by the Treasury Department, Division of Supply, to which all correspondence relating thereto should be addressed, and only blank checks thus issued shall be used by disbursing officers in drawing checks on the Treasurer of the United States.

233. A disbursing agent, upon being relieved from duty, will transfer all unused blank checks to his successor, unless he is transferred to another station where he will continue to dis

3611—305

burse, in which case he should retain the checks together with his numerical symbols, for use in his new office.

234. When a new disbursing agent receives a supply of blank checks from his predecessor he will receipt for and use them by striking out the former agent's symbol numbers and inserting his own.

235. All transfers of checks should be reported to the Treasury Department, Division of Supply, as soon as accomplished, and the reports should specify details as to serial and symbol numbers, names, and dates, in order that the record of checks issued may be corrected. The serial numbers of checks should never be changed, except when used in the preparation of duplicate checks. After a transfer is made the new officer should strike out the symbol numbers appearing on the checks, and substitute his wn before issuance; but the symbol numbers should not again be changed. All checks which can not be used should be returned to the Treasury Department, Division of Supply, for proper disposition.

236. When the location of the disbursing officer, printed at the head of the check, has been changed once, it should not again be altered, but the checks should be returned for destruction.

237. When a disbursing officer leaves the service permanently and no successor is to be appointed, the unused checks on hand must be returned to the Treasury Department, Division of Supply, for credit.

238. For the protection of all concerned, the greatest care should be exercised in the custody of blank checks. Blank checks should be kept under lock and key when not in use, and so far as possible should be kept locked in the disbursing officer's safe. Disbursing officers should take care to check up from day to day their check books and blank checks in current use and, so far as possible, should make an examination at the beginning and end of each day's business to see that no blank checks have been abstracted. In the event of loss or theft of blank checks the disbursing officer should immediately notify the Treasurer of the United States by telegram, giving the serial and symbol numbers of the checks.

239. No disbursing officer shall issue a check on the Treasurer of the United States until he has ascertained his individual numerical symbol from the Treasurer of the United States, which numerical symbol shall be printed, stamped, or written in the lower right-hand corner of each check. This numerical symbol designates the account and no check should be drawn against such account until definite advice of credit therein has been received.

(a) Since separate checking accounts with the Treasurer of the United States are to be maintained for different classes of funds placed with that officer to the official credit of disbursing agents, as explained more fully in Indian Office Order No. 356, a separate series of blank checks for each class of funds, with appropriate disbursing symbols printed thereon, are supplied by the Treasury Department.

(6) The classes of funds referred to in the preceding paragraphs are described as follows: General funds—

Gratuity and reimbursable appropriations from public funds.
Interest on tribal trust funds.

Any other funds not included in the two other classes.
Trust funds-

All funds designated by the letter “T” in appropriation symbols.
Individual Indian money and special deposits and interest thereon.
Pupils funds.
Sundry receipts.
Contributed funds and special deposits collected for particular purposes and expended

without being deposited to the credit of the United States.

Special funds

Those advanced from the Treasury and bearing the words "Special fund" in their

titles. (c) Separate check registers should be maintained for each class of funds, and the utmost care will have to be exercised to see that checks bearing the appropriate disbursing symbols are used in all cases.

(d) When a disbursing agent deposits money in his checking account with the Treasurer of the United States, he is required to indicate the class of funds to be credited by placing the appropriate disbursing symbol on the certificate of deposit. Certificates of deposit to the credit of the United States will be prepared without regard to classes or disbursing symbols.

(e) Separate requests for advances of the several classes of funds are not required, but it will facilitate the preparation of requisitions in the Indian Office, if disbursing agents will group the funds under appropriate disbursing symbols in their requests for advances.

The balances of each class of funds carried in accounts with the Treasurer of the United States must be shown separately in analyses on accounts current and trial balances.

(g) When a single voucher is payable from more than one class of funds, it will be paid by checks of as many different series as appropriate. The number, date, and amount of each check, of course, will be noted on the voucher, but no reference to the various disbursing symbols need be made on vouchers.

240. Every check must be dated and show the place of issue, as well as the object for which drawn or the number of the voucher upon which credit is claimed for the disbursement. Checks in payment for services including the last day of a month or other pay period ending on Sunday, shall not bear dates or be delivered before the last day of such period. The dating of checks on Sunday is authorized where necessary in making payments for services to and including that day. Checks for payments due in one month may be dated and delivered in a subsequent month, but, in no case, must a check drawn in one month be postdated in order to bring the disbursement into the account for a previous month. (I. 0. Order 341.)

241. Requisitions for blank checks shall be made on the Treasury Department, Division of Supply, on Form 1231, furnished by the Treasury Department for this purpose. These requisition blanks should be filled out completely with such ink, pencil, or typewriter ribbon as will permit of their being press-copied after administrative action has been taken thereon. In ordering disbursing officer's checks, six weeks should be allowed for printing and delivery, and a supply sufficient to last six months should be requested, unless for good reason (which should be stated on the requisition), the quantity ordered is intended for more or less than six months' supply.

242. Checks may be filled in with pen and ink, by an ordinary typewriter in good condition carrying a properly inked black record ribbon or by use of any device employing legible type and an ink of permanent nature that will not affect the protective surface tint of the check. No objection will be made to the use of check-writing machines which print the amount in the body of the check in words or in figures only, provided the above-named conditions are fully complied with. Extreme care should be exercised in the preparation of checks to see that spaces are not left unfilled in such manner as to facilitate alteration. The name of the payee and the amount should appear directly after and in line with the legends “Pay to the order of” and “the sum of” and the dollar sign.

243. Paid checks will not be returned to the drawer, but the Treasurer of the United States will furnish the disbursing officer with a monthly statement of his account. He is expected to compare this with his records and notify the Treasurer promptly of the result.

244. When any irregularity in the issuance of a check drawn on the Treasurer of the United States is discovered after the check has been delivered or mailed to payee and it is not known whether payment has been made or not, a full report of the facts in the case should be made to the Treasurer, with request for stoppage of payment. If the check is outstanding, appropriate action will be taken by the Treasurer. If payment has been made the Treasurer will refer the report to the General Accounting Office for such action as may be required. When it is known that the check has been paid by the Treasurer of the United States the irregularity should be reported directly to the General Accounting Office. (Bull. 4, Comp. Gen., Aug. 15, 1923.)

245. When the payee of a check drawn on the Treasurer of the United States complains of its nonreceipt the disbursing agent should furnish him by letter with a full description thereof and date of forwarding, and instruct him that if the check is not received within a reasonable time the letter should be forwarded to the Treasurer with a statement over his own signature reciting the facts in the case and giving his correct post-office address. (Bull. 4, Comp. Gen., Aug. 15, 1923.)

246. If a Treasury check is lost, stolen or destroyed after its receipt by the payee, the latter should report the fact in writing to the Treasurer of the United States for appropriate action. If practicable without causing undue delay, information should be given as to indorsements, if any, appearing on the check. Disbursing agents should inform payees of this requirement and assist them by furnishing descriptions of checks. (Bull. 4, Comp. Gen., Aug. 15, 1923.)

247. Information pertaining to, or copies of paid checks will be furnished by the General Accounting Office only when essential to investigations or upon a sufficient showing of other necessity therefor subject to proper restrictions. Paid checks may not be returned except to the Treasurer for reclamation. (Bull. 4, Comp. Gen., Aug. 15, 1923.)

248. Investigations and other action subsequent to notice of irregularities and losses will be conducted by the Treasury Department or General Accounting Office directly with those concerned. Any claims for amount recovered and deposited in the Treasury must be forwarded with full administrative report and reference to the check involved, to the General Accounting Office for direct settlement. (Bull. 4, Comp. Gen., Aug. 15, 1923.)

249. Correspondence pertaining to the loss, theft, or destruction of official checks drawn on Individual Indian Money depositories, or any irregularities in respect to such checks will be conducted with the Indian Office.

250. Checks drawn on the Treasurer of the United States which can not be paid because of death, disqualification, or error in name of payee, should be forwarded to the General Accounting Office, Washington, D. C., without alteration or correction with the information called for in Bulletin No. 2 of the General Accounting Office, dated May 22, 1922.

251. Undelivered checks.-The holding of checks drawn on the Treasurer of the United States, because of difficulties in the way of delivery, or for other reasons, must be avoided as far as possible. To this end:

(a) Checks must not be drawn by disbursing agents to the order of persons whose whereabouts are unknown, or until it is reasonably certain they can be delivered without delay, either directly to payees or through employees charged with that responsibility.

(6) Per capita and other payments due Indians to whom checks could not be delivered without undue delay may be made by crediting individual money accounts of payees in the manner provided in paragraph 277.

(c) Checks drawn on the Treasurer of the United States if not delivered to payees within three months from the last day of the month of issue, must be disposed of either (1) by endorsement of the superintendent as ex-officio guardian and credit to accounts of payees, if drawn to the order of restricted Indians, or (2) by forwarding to the General Accounting Office, claims division, liabilities section, if the payees thereof are other than restricted Indians. (Supp. Gen. Acct. Office Bull. No. 3, and I. O. File 1490-29.)

252. 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. (Supp. Gen. Acct. Office Bull. No. 3, May 19, 1923.)

253. All applications for undelivered checks should be transmitted to the General Accounting Office, claims division, liabilities section, with appropriate advice for attention. (Supp. Gen. Acct. Office Bull. No. 3, May 19, 1923.)

254. When a disbursing office is permanently discontinued all checks that can not be delivered should be forwarded to the General Accounting Office, for deposit to the credit of “Outstanding Obligations."

255. When a check on the Treasurer of the United States has been altered, mutilated or erroneously drawn but not delivered, such checks should be marked "void" "cancelled” or "spoiled” as appropriate, with the date of such action and forwarded to the General Accounting Office, audit division, as required by paragraph 263.

256. When the drawer of such a check is still disbursing it should be marked “void” if no credit therefor has been claimed in an account rendered; "cancelled” if credit has been so claimed, in which case the amount thereof will be taken into the current account with an explapatory note; and “spoiled” if not completely filled out and signed but rendered unfit for use,

257. When such checks have been delivered to payees and are outstanding and unpaid, any reasons for voiding or canceling them should be communicated to the General Accounting Office, audit division, and the Treasurer of the United States should be notified to stop payment thereon. Action will be taken in proper cases by the General Accounting Office to adjust the account before the amount of the warrant or check is covered into “Outstanding liabilities."

258. Any check which should be voided or canceled, the drawer of which is no longer disbursing, must be forwarded to the General Accounting Office, audit division, with a statement of the action to be taken and the reasons therefor. If it is determined that the amount of the check is not due the payee or his estate the Secretary of the Treasury will be requested to transfer the amount thereof from the depositary account of the drawer to the credit of the proper appropriation, without personal credit.

259. Where checks in the possession of the General Accounting Office are not payable as drawn they will be "canceled” if the amount is not due the payee or his estate; "indorsed” if the checks should be made negotiable on the indorsement of any person other than the payee; or “deposited” if the payee or his estate is indebted to the United States.

260. Notice of action taken by the General Accounting Office with reference to cancellation of checks will be sent to the proper administrative office and to the drawer, if still disbursing, together with notice of any adjustment in the accounts necessary to the accomplishment of the action taken. LISTS OF CHECKS DRAWN AND STATEMENTS OF DEPOSITARY ACCOUNTS

261. On or before the 10th day of each month each disbursing agent of the Indian Service is required to furnish the General Accounting Office, audit division, with a list of checks drawn by him during the preceding month against his account with the Treasurer of the United States, together with a statement of such account. Forms 5-309 and 5–309a (with 5–3096 when necessary) will be used for the purpose, except that carbon copies of check registers (Forms

« PreviousContinue »