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No. 1.

ADJUTANT GENERAL'S OFFICE,
Washington, January 2, 1874.

The disbursement during the first half of the current fiscal year of the greater part of the amounts appropriated for "Regular supplies," "Incidental expenses," and " Army transportation," involves the necessity of considerable retrenchment during the remainder of the

year.

To this end, the Quartermaster General and other Heads of Bureaus will carefully scrutinize the reports of citizens employed in their Departments at different points, and direct the immediate discharge of all such as are not absolutely necessary to perform the service required by law, regulations, and War Department orders, reporting the result of their action without delay to the Secretary of War.

The purchase of supplies and other expenditures will also be reduced to the lowest possible limit.

Estimates for funds will hereafter be made in time to enable the Heads of Bureaus to transmit them so as to reach the Disbursing Officers by the 1st day of the month for which they are designed; and they will always exhibit the amount of funds on hand available for the purposes estimated for.

The estimates for paying employés will not exceed the amounts paid during the preceding month, excepting in cases of emergency or when authorized by proper authority, which must be fully explained.

Remittances will be made in such sums that Chief Disbursing Officers (excepting Paymasters) of Divisions, Departments, and Depots shall at no time have on hand more than sufficient to meet the authorized expenditures for one month; and these remittances must from month to month be made to conform to the unexpended residues of the respective appropriations.

The rates of pay heretofore allowed citizen employès in the Army, whose compensation is not fixed by law, will be reduced as far as

Officers making inspections are required to examine and report whether Disbursing Officers comply with the requirements of this order.

It is expected that Commanders of Divisions and Departments will co-operate, and exercise their authority in carrying out the measures of retrenchment herein directed.

BY ORDER OF THE SECRETARY OF WAR:

OFFICIAL:

E. D. TOWNSEND,

Adjutant General.

Assistant Adjutant General.

No. 2.

ADJUTANT GENERAL'S OFFICE,
Washington, January 9, 1874.

The following described books will hereafter be kept in the office of every officer of the Quartermaster's Department, and of every officer doing duty in that Department:

1st. Cash Book, in which will be entered, according to appropriations, all amounts of Quartermaster's funds received and disbursed; the date thereof; from whom received or to whom paid, and on what account. 2d. A book of Letters Received, including a record of indorsements on papers sent out.

3d. A book of Letters Sent, in which will be entered in full all letters written from and pertaining to the duties of the office, including estimates for funds and requisitions for Quartermaster's supplies.

Suitable books for these purposes will be supplied by the Quartermaster General on requisition. They will not be removed from the office for which furnished, except on its discontinuance, when they will be forwarded to the Quartermaster General. It is made the duty of commanding officers to see that these books are kept at posts, and that they are transferred by relieved to relieving officers.

All letters received, copies of all orders and of authorizations for the expenditure of money or property, will remain on file as part of the records of the office. They should be recorded in the Letters Received book and numbered according to the instructions of the War Department dated October 1, 1870, and be neatly put up in packages of convenient size.

When it is necessary to withdraw a letter for file with an officer's accounts, a copy will be made to replace it in the office file.

Letters pertaining exclusively to the settlement of an officer's accounts belong to him and not to the office files.

BY ORDER OF THE SECRETARY OF WAR:

OFFICIAL:

E. D. TOWNSEND,

Adjutant General.

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