Section 224. Pigment to be used.

In writing checks on the protective surface-tinted blanks furnished by the Treasury Department the ordinary typewriter with plain type, or rubber stamps, may be used instead of pen and ink in filling in the names and amounts. Only typewriter record ribbons, writing black or blue, the ink of which must be heavy and of a permanent nature, or stamp pads inked with a permanent black ink, shall be used for the purpose.

Section 225. Erasures.

Should a disbursing officer and agent make an erasure or alteration on any of his checks, he shall certify across the face of the check as to the correctness of such erasure or alteration.

Section 226. Date.

The date on the check stub or register of checks issued shall be the same as on the check to which it relates.

Section 227. Canceled checks.

Spoiled or canceled checks shall be sent quarterly by each disbursing officer and agent directly to the Auditor for the War Department. A record of the date of cancellation and transmission will be entered on the stub.

Section 228. Lost, stolen, or destroyed checks.

Whenever an original check of a disbursing officer is lost, stolen, or destroyed, the owner, to better protect his interest, should notify the Treasurer of the United States of the fact of such loss, stating the name of the disbursing officer and agent by whom it was drawn, describing the check, giving, if possible, its date, number, and amount, and requesting that payment of the same be stopped. In order to procure the issue of a duplicate check the party in interest must furnish the disbursing officer and agent who issued the original check with an affidavit explaining the loss, and an indemnity bond, both of which should be prepared on the form furnished for the purpose by the Treasury Department. The form contains full instructions as to the proper method of preparation. Upon the filing of these papers a duplicate check may be issued after the expiration of 30 days and within three years from the date of issue of the original, and such duplicate check, with the affidavit and bond, will be forwarded directly to the Secretary of the Treasury for approval. In case the disbursing officer who issued the original check is no longer in the service, the notice and proof of loss and the indemnity bond will be sent to the Secretary of the Treasury, and it becomes the duty of the proper accounting officer, under section 3647, Revised Statutes, to state an account in favor of the owner of the lost check and to charge the amount thereof to the account of the disbursing officer. No disbursing officer or agent is authorized to issue a duplicate check except as prescribed in this paragraph.

Section 229. Object of expenditure to be stated on check.

In making payments for purchases and services only official checks will be used, drawn payable to the order of the person to whom the money is due, except when drawn for a cash payment; and on each voucher will be noted the number of the check, the date of its issue, the party in whose favor the check is drawn, and the amount. On the face of the check will be stated the object of the expenditure and also the number or other necessary description of the voucher it covers. This statement of purpose must be made in brief form, but must clearly indicate the object of the expenditure, as, for instance: "Pay of Local Board" (inserting designation of board as prescribed in section 18), "Purchase of supplies," "Rent," etc.

G. PAYMENT OF ACCOUNTS.

Section 230. Payment, when authorized.

A disbursing officer and agent will not pay an account until it is due. In case of contracts for the performance of services or delivery of articles, payments shall not exceed the value of services rendered or articles actually delivered. An officer and agent, before making any payments whatever from funds placed to his credit, must carefully observe all regulations governing expenditures and money accountability. The regulations are binding and will be strictly followed in passing upon the officer's money accounts.

All disbursements or expenditures must be evidenced by proper vouchers. A claim can be paid only when such payment is authorized by law or by regulations made as authorized by law.

The expenses for meals, lodging, and transportation of registrants after having been inducted into the military service, are not payable from the "Appropriations Registration and Selection for Military Service," and will not therefore be paid by the disbursing officers and agents of the various States.

Section 231. Checking vouchers.

Disbursements shall be made by the disbursing officer and agent upon properly executed vouchers received from Local or District Boards within his State. These vouchers when received should be carefully checked to ascertain if they have been executed in compliance with the law and regulations and contain sufficient data to insure the amount being credited to the account of the disbursing officer and agent when the voucher is audited in the Treasury Department.

Section 232. Vouchers to be numbered consecutively.

Vouchers written in pencil shall not be accepted. Vouchers which show erasures shall not be accepted, unless accompanied by an authenticated statement explaining the erasures.

When more than one article of the same kind and quality is listed on a voucher the unit price must be shown.

A signature on a voucher by mark must be witnessed by a disinterested person, with his address.

Vouchers should be numbered consecutively, and so recorded on the abstract of payments. Such numbers should not be repeated during any fiscal year.

Section 233. Fact of payment by check to be entered on voucher.

If payment is made by check to the order of any company (incorporated or unincorporated) or firm, or individual by name, the fact that the check has been so drawn should be stated on the voucher, giving the number, date, and amount, and the certificate on the voucher may be signed by an officer, attorney, or agent of the company, or by an officer 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 certify to the voucher and receive the check.

Section 234. Identification before payment.

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

The form of the signature to the certificate, and to the receipt when required, and the name of the person or business firm as entered at the head of an account must be literally alike.

Section 235. Rules for computation of time.

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

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.

When service commences on an intermediate day of the month, 30 days will be assumed as the length of the month, whatever be the number of days therein.

When the service terminated on an intermediate day of the month, the actual number of days during which service was rendered in that calendar month will be allowed.

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-September 21 to October 20, inclusive, one month; from October 21 to November 20, inclusive, one month; from November 21 to 25, inclusive, 5 days, making the time allowed 2 months and 5 days.

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), 10 days; from September 1 to 10, inclusive, 10 days, making the time allowed 20 days.

Services commencing in February will be calculated as though the month contained 30 days, thus: From February 21 to 28 (or 29), inclusive, 10 days. When the service commences on the 28th of that month 3 days will be allowed, and if on the 29th 2 days.

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

Unauthorized absence on the 31st day of a month results in the loss of one day's pay.

For services of persons employed at a per diem rate, and in paying for rent, payment will be made for the actual number of days during which service actually was rendered or the premises occupied. When services are rendered from one given date to another, the account will state clearly whether both dates are included.

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

H. ACCOUNTS CURRENT.

Section 236. Original vouchers to accompany accounts current. The State disbursing officer will forward to the Provost Marshal General, Washington, D. C., for transmission to the Auditor for the War Department, with his account current at the close of business for the preceding month, the original vouchers in support of the account current and will retain the memorandum for his files.

Original vouchers will, if possible, accompany the account current; if subsequently forwarded, suitable explanation will be made; copies will not be accepted unless duly certified and accompanied by satisfactory evidence of the loss or destruction of the originals. Section 237. Time of rendition.

Every disbursing officer and agent must send, by indorsement, to the Provost Marshal General, Washington, D. C., within 10 days following the end of the month to which it relates, an account current of all moneys received, expended, and remaining on hand during the month. The actual date of forwarding the account should be stated in the indorsement in order that the officials of the Treasury Department may satisfy themselves whether the requirements of law have been complied with. The establishment of 10 days as the period allowed to an officer to prepare and forward his accounts is a statutory provision, the purpose of which is to secure the prompt rendition of accounts of disbursing officers and agents, and to forbid the advancing of money to those officers and agents who are delinquent in forwarding accounts. Any irregularities in the mail service or want of blank forms will not excuse a failure to comply with the statutory provision.

Section 238. Transactions to be shown.

All transactions coming within the time covered by an account current shall be reported therein. No payments or collections not actually made during the period of an account shall be indicated therein. 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.

Section 239. Account to be rendered whether disbursements made or not.

Accounts current must be rendered promptly, whether disbursements have been made or not, until all funds remaining to the credit of the officer have been deposited to the credit of the Treasurer of the United States.

The balances acknowledged by disbursing officers and agents and their analysis thereof must actually represent the state of their business at the close of the last day for which the accounts are rendered. They must so order their business that they may, whenever called upon so to do, close immediately their accounts and analyze their acknowledged balances.

Section 240. Disposition of copies and of supporting vouchers. The account current will be made in duplicate, one copy to be retained by the disbursing officer and agent as his record of the financial transactions comprised therein, and the other, accompanied by the abstract of expenditures and all vouchers, will be forwarded to the Provost Marshal General, Washington, D. C., as stataed above, for administrative examination and reference to the Auditor for the War Department. With the account current will be forwarded all orders or authorities, or copies thereof, covering the expenditures,' and other papers upon which the officer and agent relies to have himself relieved from responsibility for funds placed to his credit.

Section 241. Name of appropriation to be stated.

The account current will show funds only under the titles of the general appropriations from which the funds were received.

Section 242. Debit and credit items.

The accounts current must show, under debits, the balance, by appropriations, on hand from last account, together with all moneys received during the month, with dates thereof and from what source received; under credits the total amounts expended under the general appropriations, amount of deposits to the credit of the Treasurer of the United States, and the balances due the United States, as shown in the certificate on the account current.

Section 243. Cash account.

The cash account on the reverse of the account current is intended to show only cash received, expended, and remaining on hand during the month. Funds placed to the official credit of a disbursing officer and agent and payments made by check should not be exhibited therein. If there are no cash transactions during the month, the negative character of the cash account should be indicated by appropriate entry on its face. If there is any cash balance in the hands of an officer at the time of the rendition of his account current, such cash balance should be counted, verified, and certified to by a disinterested officer, preferably the property and disbursing officer of the State.

.I. CASHBOOK.

Section 244. Preparation, care, and preservation of cashbook. Every disbursing officer and agent is required to keep a cashbook showing the amount disbursed under each appropriation and apportionment, and the total funds on hand under each. Such cashbooks should be balanced monthly, and the totals must agree with the account current. The cashbooks are supplied by the Provost Marshal