Schedule of Adjustments (Standard Form No. 1081). Schedule of Cash Disbursements (no form). Schedule of Transfers and Refunds-Special Deposit Account (Standard 814. Schedule of disbursements.-(a) General Accounting Office General Regulations No. 43, prescribes the forms and procedure for use in the Department, and these instructions shall be followed by all field offices under the Chief of Engineers. (b) Standard Forms Nos. 1024 and 1025, schedules of disbursements, should be used depending upon the conditions. Form No. 1024 is adaptable where several appropriations are involved. Form No. 1025 is adaptable where there are one or two appropriations. Standard Form No. 1032 was devised for use in connection with machine work and may be used by districts where it is adaptable to the conditions. (c) Standard Form No. 1064, schedule of disbursements, was prescribed by General Regulations No. 59 in connection with the accounting procedure for advances of public funds under the subsistence expense act of 1926, and shall not be used for scheduling disbursements in general for submission with the money account. (d) Standard Form No. 1042 shall be used for schedules of checks and deposits, etc., and is not for use as a schedule of disbursements for submission with money account. (e) Where a number of appropriations are involved, vouchers chargeable to each appropriation should be listed on a separate schedule of disbursements in numerical order according to voucher numbers, and the appropriation title and symbol should be indicated in the space provided therefor at the top of the schedule. All vouchers paid during a month shall be numbered in one series notwithstanding this requirement for a separate schedule for each appropriation. Two vouchers may be entered on one line on each form if desired. (f) Vouchers pertaining to contributed funds are numbered in sequence with regular vouchers and should be so entered on the schedule of disbursements. (g) The name of the payee as stated on the schedule of disbursements should be identical with that stated on vouchers, contracts, etc. (h) The claim numbers of certificates of settlement should be stated on the schedule of disbursements either as a footnote with proper reference symbol or opposite the amount paid column. 815. Schedule of collections.-(a) General Accounting Office General Regulation No. 43, prescribes the form to be used for schedule of collections and the procedure in connection with its use. (b) Standard Form No. 1044 is prescribed for use within district offices in connection with the accounting procedure for advances of public funds under the subsistence expense act of 1926, and shall not be used for reporting collections in general nor for submission with the money accounts. (c) Standard Form No. 1026 shall be used for reporting general collections and shall be submitted with the money accounts. In reporting collections on Form No. 1026, the supporting information and procedure given below are required: 815.1. Collection by deduction or in cash.-(a) Items covering collections from employees should state whether the retirement refund or any adjustment on a travel voucher is involved. If a retirement payroll is involved, information as to the period covered, and whether adjustment has been properly made on Standard Form No. 1070, should be furnished. (b) Items covering the sale of heat, light, water, etc, should show the period covered and the method of computing price. (c) When collections are made for meals furnished, the number of meals and price per meal should be stated. 1 815.2. Collections for property.-(a) Each collection reported, involving accountable property transferred between districts, should be supported by a separate E. D. Form No. 35. Items of reimbursement for accountable property transferred between river and harbor, districts should be so stated as to permit a definite check with the items of property listed on Form No. 35. If reimbursements between districts involve no accountable property, statements to that effect should be made on the schedule of collections. (b) E. D. Form No. 27a should itemize all accountable property sold or be supported by a copy of the proposal or other paper listing it in detail. If no accountable property is included in the sale, schedule of collections shall so state. (c) When the cash sale of a typewriter is reported, state the date the typewriter was purchased and whether it was unserviceable. 815.3. Collections under contracts.-(a) Collections under numbered contracts should cite the date, number of the contract, and the period covered, or if collections are not connected with any contract, statement should be made that no contract is involved. (b) Collections under written contracts not required to be numbered and filed in the General Accounting Office should be supported by the contract including a copy of the advertisement and abstract of bids (or original bids) if other than highest bid is accepted. (c) Statement and certificate of award, Standard Form No. 1036, should be attached to the agreement in support of collections for sales reported on the schedule of collections. 1 815.4. Schedule of collections attached to account current.-The original schedule of collections supported by complete evidence required by regulations shall be attached to the original account current submitted to the General Accounting Office, and a copy thereof attached to the duplicate copy of the account current for retention in the office of the Chief of Engineers. T 816. Vouchers-supplies and services other than personal-supporting papers and statements. It is the duty of disbursing officers to furnish complete evidence in support of every payment, in the absence of which suspensions or disallowances will be made. Where originals are not required, copies of papers filed in support of vouchers must be certified to be true copies by a disinterested officer or employee. Where such papers refer to the transfer of title to lands purchased by the United States the copies must be certified by some officer of the Army other than the disbursing officer claiming credit on the voucher. . 816.1. Cartage, freight, express, etc.-Receipts shall be filed with vouchers in support of payments for cartage, freight, express, or other means of delivery (parcel post excepted) when a dealer includes such items separately in his bill to reimburse himself for such delivery charges. 816.2. Preparation. (a) General Accounting Office General Regulations No. 51, and supplement thereto, and decision of the Comptroller General A-51607, dated August 26, 1937, covering use of revised Standard Forms Nos. 1034, 1034a, 1035, and 1035a, shall be followed by the Engineer Department with the following supplemental instructions: " 200359402 (b) The block on voucher form headed "accounting classification" should be completed as to spaces requiring information concerning appropriation, limitation or project symbols and amounts on all copies of the voucher including the original submitted with the money account. The spaces in this block concerning allotment, cost data, and object of expenditure are provided for district purposes only and such information is not required on the original voucher submitted with the money account. (c) The bureau voucher number, space for which is provided in the upper right corner of the form, may or may not be used in the discretion of the District Engineer. It is intended to provide a means of identifying the voucher in correspondence, where the disbursing officer is separate from the administrative office. As a rule in the Engineer Department the disbursing officer's number is sufficient for purposes of identification. However, if a district finds the use of a bureau voucher number of value, the space on the form may be used and such system of numbering adopted as is best suited to the conditions involved. (d) The preaudit block in the upper left corner of the form is not for use in the Engineer Department as this revised voucher form does not rescind decision of the Comptroller General No. A-18068, dated April 18, 1927, which denies the right of a preaudit of ordinary demands against War Department appropriations to form the basis for payments by a disbursing officer. (See preaudit par. 829.1.) (e) In any case where the weight of the shipment stated on this form differs from that stated in the certificate of the receiving officer or otherwise on the bill of lading, the difference should be explained. (f) The phrase "Pursuant to authority vested in me" contained in the certificate of the administrative officer on the voucher, while not definitely required for use by the Engineer Department, is in accordance with the fact and shall remain in the certificate as prepared. (g) Dealers should be encouraged to number their invoices or bills. Where this is not done, the contract number, or in the absence of a contract number, the order number, shall be stated on the bill for identification. The payee's invoice number, contract number, order number, or other form of identification stated on the check is in addition to the voucher number required by existing regulations. (h) Where a payment made on a voucher covers supplies or services in connection with several different works, charged under several different appropriations, the voucher shall contain a statement of the amount chargeable to each appropriation and limitation. The appropriations chargeable shall be stated on all bills of lading, and transportation requests and vouchers. In case the appropriation chargeable is one limited to a particular fiscal year (i. e., those having a fiscal year annexed to the official title), such fiscal year shall be stated. (i) It is not necessary to state allotments on vouchers or other papers in a money account. 816.3. Application of materials and services. (a) Vouchers should be prepared in such manner as to show clearly and completely for what the United States is indebted and only such certificates or statements in each case which are essential to establish necessary facts should be made thereon. This information, if not indicated on the voucher under "Object of expenditure," should be stated thereon under heading entitled "Application," in such specific terms as to permit proper audit. In cases where it is impracticable to show the application of the purchase on the voucher it will be sufficient to place it on the invoices. Vouchers covering the purchase of subsistence supplies shall show under "application" the identity of the crew or party and the approximate number of employees subsisted or if for stock, the purpose for which purchase is made. (b) Where repairs or purchases of parts are for United States owned equipment or property, notation of this fact with identifying information should be made on the voucher. 816.4. Miscellaneous requirements. (a) The duplicate or retained vouchers and the stubs of check books will form part of the records of the office in which the disbursements were made. They will not be regarded as the property of the disbursing officer, and will not be removed from the district office without the authority of the Chief of Engineers. T (b) The spaces on each purchase voucher headed "place and date of purchase" should be filled in. (c) The use of red ink on money vouchers is prohibited. (d) The number and date of purchase order and date of receipt of material shall be stated on all vouchers or bills involving general purchases and services not personal. (e) Statement shall be made on vouchers for repair of damages as to whether same were due to fault of private party or Government employee and if so will furnish citation to collection, or state action taken. (f) Vouchers covering payments of amounts constituting specific charges against employees, private parties or others, which are directly reimbursable shall be made the object of immediate action for collection and such vouchers shall cite the collection bill number or numbers of vouchers or payrolls covering collection by deductions. If citation is not available, subsequent submission for attachment to voucher is required. See also requirements for specific services under heading "Disbursements" this chapter. (9) Payment vouchers showing credit for supplies previously purchased and returned, shall cite vouchers covering payment for the items credited. 816.5. Continuing services.-The General Accounting Office construes the phrase "Contracts for continuing nonpersonal services" to mean agreements involving a period in excess of 60 days. On all vouchers for the payment of services under agreements for continuing nonpersonal services such as leases or agreements with public utility companies, covering a period not in excess of 60 days, the fact that services are so limited should be stated. Where service obtained without the solicitation of written competitive bids is to continue for a period in excess of 60 days, the voucher covering payment therefor should contain information as to the reason bids were not solicited and agreement entered into in accordance with sections 3709 and 3743, Revised Statutes. 816.6. Advertising voucher, order and statement of rates.-General Accounting Office General Regulations No. 66 prescribes the forms and procedure required in obtaining advertising rates, placing orders for advertising and in making payments for advertising. 816.7. Vouchers for transportation of passengers, freight, and express.-General Accounting Office General Regulations No. 75 prescribes standard forms to be used by carriers in billing all branches of the Government service for the transportation of persons, freight, and express, and the procedure to be followed in obtaining payment therefor. 816.8. Vouchers for reimbursement of travel expenses.-(a) General Accounting Office General Regulations No. 88 prescribes the forms and procedure to be used for per diem reimbursement incident to official travel; for advances of public funds and return thereof under the Subsistence Expense Act of 1926 and other acts authorizing travel advances; receipt for cash, subvoucher; statement of travel by motor vehicle; and mileage voucher for officer's travel. (b) For special provisions regarding the preparation of mileage vouchers; travel expense vouchers; and passenger, freight, and express transportation vouchers, see Chapter VI. 816.9. Public vouchers for emergency purchases.-War Department Form No. 332, is restricted to use in vouchering reimbursements for expenditures made for emergency purchases and nonpersonal services not exceeding $100. (See under Emergency disbursements.):. 817. Certification of vouchers. (a) Every original voucher must be signed and certified (except as provided under "bills and invoices," par, 822) by the payee, or by his duly authorized agent, and by the proper administrative officer, as hereinafter provided. (b) Only one copy of a voucher, the original, shall contain the signed certificates, approvals, and receipts. As many copies, in memorandum form, duly authenticated if required, may be made as administrative requirements demand. 817.1. Responsibility of disbursing and certifying officers-General. District and Division Engineers are charged with general responsibility for the procurement of materials and services and disbursement of funds within their respective districts and divisions. (See ch. I.) .. 817.2. Disbursing officers.-Disbursing officers are not responsible for illegal payments made on vouchers containing nothing on the face thereof that would put the disbursing officer on notice that payments thereon would be illegal (4 Comp. Gen. 991). A disbursing officer is not responsible for the correctness of statements of facts of which he has no knowledge, and such officers will be relieved of liability for disbursement of public money made in obedience to the orders of a superior officer (7 Comp. Dec. 268 and 23 Comp. Dec. 319). Where the disbursing officer doubts the legality of a proposed payment presented to him, he shall refer the matter to the District Engineer for decision. If the District Engineer so directs, the disbursing officer shall submit the proposed payment voucher to the Comptroller General for an advance decision. However, if the District Engineer directs that payment be made, the disbursing officer shall be given written instructions to that effect. These written instructions will relieve the disbursing officer of responsibility, and in the event of disallowance, the amount disallowed will be charged against the officer who ordered the purchase. Where the District Engineer is in doubt as to his legal power to effect a purchase or agreement the question may be referred through channels to the Comptroller General for an advance decision. If any completed transaction results in a disallowance, the disbursing officer or the head of the Department has the right to appeal to the Comptroller General for a review of the disallowance within 1 year from the date of same. The decision of the Comptroller General on such appeal is final upon the executive departments (31 U. S. C. 74). Requests for advance decision and appeals from disallowances should be submitted through the Chief of Engineers. 817.3. Certifying officers.-The certification of vouchers under these regulations establishes the receipt of materials, services, or works, and is a means by which the district and division engineers keep themselves informed as to the nature and extent of all transactions for which payments are being made. Where practicable, vouchers shall be certified by district or division engineers. Where their time will not permit them to personally certify all vouchers, they are authorized to designate a military assistant to perform this duty for them. The typed or printed name and rank of the certifying officer on vouchers shall appear below his signature. As the administrative certificate on standard purchase voucher Standard Form No. 1034 is a receiving certificate, when the contracting officer and the receiving officer are the same person, he shall sign both |