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General and each officer is required to provide himself with one. The cash book is the property of the Federal Government, and shall not be removed from the office of the disbursing officer. The officer and agent to whom issued will see that it is carefully preserved as a part of the records of the Federal Government, that the entries are properly made, and that the book is transferred to his successor. In making a transfer of a cashbook, the officer and agent should take a memorandum receipt therefor from his successor.
Enter only such appropriation headings as are required by the appropriations being handled by the disbursing officer and agent whose accounts the cashbook carries.
The debit column under each appropriation and under miscellaneous receipts should exhibit figures of all receipts of whatever character thereunder, and the corresponding credit column should show the figures of all disbursements, transfers, and deposits of funds to the credit of the Treasurer of the United States.
It is not necessary that each and every transaction affecting cashı should be entered separately. Report of cash sales may be carrieil to the cashbook on one line, the entry in the column heads" from what source,” etc., reading “Cash sales as per vouchers.”
Funds received should be entered on a single line, as “War warrant No.
Cash collections from whatever source received and the proceeds of sales, which under the regulations are required to be deposited to the credit of the Treasurer of the United States, will be so depositeci at once.
In addition to the above, a daily record of all actual cash transactions will be kept ip a memorandum book or blotter. The totals of the day's transactions should be entered, using one line for each class of funds.
Disbursing officers and agents who do not, for any reason, receive from the Treasury Department the monthly statement in time for them to analyze their balances as shown on their accounts current should not delay the rendition of their accounts, but should computa their net balances from their check stubs, state that such balances are so computed, and make a further statement in explanation that the balances have been computed from check stubs for the reason that no monthly statement had been received from the Treasury Department.
J. AUDITING AND ACCOUNTING.
Section 245. Accounts to be audited by Auditor for War De
partment. Upon receipt of a disbursing officer and agent's account by the Provost Marshal General, it will be examined as to legality of payments and completeness of all papers. The complete account will then be forwarded to the Auditor of the Treasury for the War Department, who will audit all papers comprising the account. Upon completion of the audit the auditor will send the disbursing officer and agent a statement of account, and if the balance found due the United States differs from that of the officer, a detailed statement called a Statement of differences” will accompany it. In this, each voucher will be either suspended or disallowed. A
“ suspended” voucher means that credit for the amount paid on the voucher is withheld until further evidence is furnished as called for. As long as a voucher is suspended, the auditor has jurisdiction, and all correspondence pertaining to the suspension must be directed to him. If a payment is in violation of law, or represents an overpayment, or if for any other reason it is held by the auditor to be an improper charge against Federal funds, the auditor may disallow Same. If the action of the auditor is not acquiesced in, the disbursing officer has the right of appeal to the Comptroller of the Treasury any time within one year from the date of the disallowance. If the Comptroller should sustain the auditor's allowance, the amount in question must be at once deposited to the credit of the Treasurer of the United States or refunded in cash by money order or cash to the auditor.
K. INSPECTION OF ACCOUNTS.
Section 246. Inspection to be under direction of Provost Mar.
shal General. Inspection of accounts of disbursing officers and agents will be made at regular intervals by officers designated for this purpose. The frequency of these inspections will be regulated by the Provost Marshal General.
Section 247. Method of inspection.
Inspectors will inquire as to the necessity, economy, and propriety of all disbursements, their strict conformity to the law appropriating the money, and whether the disbursing officers and agents comply with the law in keeping their accounts and making their deposits. A statement of receipts and expenditures and of the distribution of funds, with lists of outstanding checks, on forms furnished by the Provost Marshal General, will be submitted by the disbursing officer and agent to the inspector, who should immediately transmit the lists of outstanding checks to the Treasury Department. Upon return from the Treasury Department balances will be verified and noted on the inspection report, which will then be forwarded to the Provost Marshal General, with a copy of each list of outstanding checks and the indorsements thereon. The original lists will be retained by the inspector to be used at the next inspection of the officer's accounts and then sent to the Provost Marshal General,
L. CLOSING OF ACCOUNTS.
Section 248. Balance of cash to be returned.
If a disbursing officer and agent desires to close his accounts with the Treasury, so much of the funds remaining to his credit as are not represented by outstanding checks must be deposited to the credit of the Treasurer of the United States to the officer's personal credit. Funds so deposited are covered back to the appropriation from which received. When directed by the Provost Marshal General the disbursing officer and agent shall transfer the balance of his funds to his successor as prescribed by section 249.
Section 249. Transfer of funds.
When so directed by the Provost Marshal General the disbursing officer and agent shall draw a check to the credit of his successor for the balance of funds remaining to his crédit with the Treasurer of the United States.
Transfer of cash on hand shall be made on receipt signed by the receiving officer, which receipt shall be forwarded with account eurrent for the period covering the transaction.
Authorized transfer of funds to the credit of disbursing oflicers and agents of the United States shall be made on the books of the War Department on authority of the Provost Marshal General.
Section 250. Outstanding debts.
When a disbursing officer and agent is relieved from duty as such he shall certify outstanding debts, if any, to his successor, and transmit a list of the same to the Provost Marshal General.
Section 251. Death of disbursing officer.
Should a disbursing officer and agent die while serving as such, the Secretary of War will, upon request of the governor of the State or Territory, addressed to the Provost Marshal General, recommend to the Secretary of the Treasury to cause so much of the money remaining to the disbursing officer or agent's credit as is not represented by outstanding checks to be deposited to the credit of the Treasurer of the United States, to be covered into the appropriation from which received.
Section 252. Closing statement.
When an officer ceases to act as a disbursing officer and agent, or for any reason closes his accounts, he will prepare a closing statement of his money accounts from date of last account to and including the date of the closing of his accounts, with a separate list of outstanding checks. He shall forward the statement and list of checks to the Provost Marshal General, Washington, D. C., for the usual action. Section 253. Disposition of check books.
When an officer ceases to act as a disbursing officer and agent, he shall return the unused checks to the Division of Printing and Stationery, Treasury Department, retaining with his official records the stubs or register of checks issued to him. In case one disbursing officer and agent is succeeded by another, the officer and agent relieved may transfer his unused checks to his successor, retaining for file with his official records the stub or register of checks issued. The successor may temporarily use the checks of the former disbursing officer by striking out his predecessor's numerical symbol and inserting his own until such time as he can secure a supply of checks with his own numerical symbol printed thereon, after which the unused checks of his predecessor shall be returned to the Division of Printing and Stationery, Treasury Department.
Section 254. Report of outstanding checks.
A disbursing officer and agent who ceases to act as such shall at once inform the Secretary of the Treasury what checks drawn against public funds to his credit, if any, are still outstanding and unpaid.
M. GENERAL INSTRUCTIONS.
Section 255. No contracts for expenditure. of unappropriated
money's. The use of moneys for purposes other than those for which appropriated, or involving the Government in any contract for future parment of money in excess of appropriations, is prohibited. Section 256. Receipts in blank prohibited.
The giving or taking of a receipt for public money in blank or in advance of actual payment, or the signing of a check for public money in blánk, is prohibited. Section 257. Only one account under each bond.
Accounts of disbursing officers and agents must be kept separately under each bond. Should it become necessary to give a new bond, the disbursing officer and agent should close his account under his former bond by depositing to his personal credit any unexpended balance remaining to his official credit, not represented by outstanding checks, to the credit of the Treasurer of the United States before a request for funds is made under the new bond, in order that the liability of the sureties on the respective bonds may be definitely fixed.
Section 258. Specimen signatures.
For the information of active designated depositary banks and assistant treasurers, called upon to pay checks of disbursing officers and agents drawn on the Treasurer of the United States, each officer must furnish each active designated depositary bank or assistant treasurer in his locality with his signature, verified in such a manner as the bank or assistant treasurer may
Section 259. Deposits to credit of Treasurer to be reported.
Whenever any disbursing officer and agent makes a deposit to the credit of the Treasurer of the United States with the Treasurer, an assistant treasurer, or an active designated depositary bank to the depositing officer's official or personal credit, he must at once notify the Provost Marshal General of the fact, stating the name of the depositary, the amount of the deposit; the appropriation and apportionment thereunder to which the money pertains, whether made to his personal or official credit, if a refundment of a disallowance, a suspension, or an overpayment, the number and date of the certificate of deposit, and the date of the bond under which the transaction pertains.
Section 260. Official and personal credit distinguished.
Funds deposited to the disbursing officer's official credit are credited to his official account and are subject to his official check, whereas when deposited to his personal credit the funds are covered back into the appropriation from which originally received and are not subject to his check until again placed to his official credit on approved request from the Provost Marshal General. All deposits made to cover transaction under an officer's former bond should be made to his personal credit.
Section 261. Certificate of deposit.
For each deposit made a certificate of deposit, in duplicate, will be issued by the Treasurer of the United States, assistant treasurer, or bank showing that the deposit is to be placed to the official or personal credit of depositing officer or agent with the Treasurer of the United States, and what the deposit represents, the depositor giving the necessary information when making the deposit. The original of all certificates of deposit are required by law to be forwarded by the depositaries to the Treasurer of the United States, and the duplicate of the certificates will be delivered to the depositing officer and should be retained by him for his future protection. Section 262. Penal provisions.
Whoever, being a disbursing officer and agent of the United States, or a person acting as such, shall in any manner convert to his own use, or loan with or without interest, or deposit in any place or in any manner, except as authorized by law, any public money intrusted to him, or shall for any purpose not prescribed by law withdraw from the Treasurer of the United States, or transfer or apply any portion of the public money intrusted to him shall be deemed guilty of embezzlement of the money so converted, loaned, deposited, withdrawn, transferred, or applied, and shall be fined not more than the amount embezzled or imprisoned not more than 10 years, or both. (Sec. 87 of Criminal Code, act of Mar. 4, 1909, 35 Stat. L., 1105.)
Section 263. Disbursing officers not to gamble.
If any disbursing officer and agent shall bet at cards or any game of hazard the Provost Marshal General shall suspend his functions, require him to deposit to the Treasurer of the United States all public funds to his credit, and will immediately report the case to the Secretary of War.
Section 264. Telegrams not to be paid for by State disbursing
officer. State, Territory, and District disbursing officers shall not pay for telegrams, these accounts being settled by the Quartermaster General, Transportation and Telegraph Branch, Washington, D. C.