Claims for "Refunds on Land" A number of Indian reservations have been in part opened to public settlement, which means that Indian lands are sold, the proceeds from the sales being credited to the Indians. When entries of sale are canceled, the amount returned is accordingly charged to the proceeds fund. Such claims are received in the Office of Indian Affairs, after having received examination in the General Land Office. The examination which is given by the claims section only extends to the verification and designation of the fund to be charged, and the formal preparation of papers which are required in submitting the claim to the Auditor for the Interior Department. Miscellaneous Claims, "Reclamation Service" The Reclamation Service has been performing considerable construction work on irrigation projects for the Indian Service. The amounts expended are reimbursable monthly on vouchers to the Reclamation Service from funds of the Office of Indian Affairs. After these claims and vouchers are given proper administrative approval and examination, they are transmitted to the Auditor for the Interior Department for settlement. The settlement of these claims is made by transfer of funds. The claim section does not verify in detail the charges of the Reclamation Service, but with each statement there is a detail record supplied. "Geological Survey" Claims The Geological Survey service makes investigations on behalf of the Indian Service. This class of claims involves small sums, and usually is accompanied by vouchers approved and showing items charged for. The settlement of these claims is made through the Auditor for the Interior Department by a transfer of funds from the Office of Indian Affairs to the Geological Survey service. Claims for "Transfers of Supplies" When supplies are purchased for the Indian schools, it occasionally happens that one school receives supplies in excess of its needs. In such an instance, a transfer is made of the supplies to another Indian school or agency. This transfer is made and is accompanied by a transfer voucher and claim. If the transfer involves a transfer of supplies from one school to another, payment for which would have been made in any event from the same appropriation, the transfer is made by vouchers only. When, however, the transfer of supplies made involves a charge against a different appropriation, the voucher is treated as a claim and requires administrative examination, and must be presented to the Auditor for the Interior Department for settlement. The settlement consists of a transfer from one appropriation to another. Claims for "Traveling Expenses” Traveling expenses constitute another form of the miscellaneous claims. There are regulations covering traveling expenses. The regulations cover: 3. What items constitute allowable traveling expenses: a. Transportation and expenses incidental thereto. b. Subsistence and expenses incidental thereto. c. Miscellaneous expenses. The preparation of traveling expense claims is precisely the same as that of any other supply claims. Their examination is made more difficult because the regulations are not carefully followed. Annuity and Trust Fund Claims The trust fund claims are for shares of tribal funds. The amount of the trust funds of the several tribes is determined from book records, and these funds and the amounts allowed to the individuals are calculated from ledgers and rolls which show the total number of Indians living and entitled to participate in the funds at any time. When a fund has been segregated by law and the amount due apportioned to each Indian, a book record of each Indian's share is made. If such action has not been taken, then the calculation of the amount due in the principal fund has to be made at least annually-sometimes oftener. The calculation is always based on the last annuity roll showing the number of Indians living and individuals entitled to participate in the fund for that year. The claims for annuity and trust funds are handled in the same manner as the supply claims, with the exception that there is no contract against which to check the correctness of the claims. Generally the claim is for back annuity, which shows the amount is due and unpaid on a prior roll. The claim is checked against this roll. If the claim is found to be correct, it is marked off on the roll to show that the claim has been settled. The record of the claims section is made to show that the claim is settled, and the index which is maintained under the Indian's name and under the claim number or serial number is marked accordingly. Sioux benefit claims form a large portion of this group of claims. These claims may be paid in cash or partly in cash and partly in property. Railroad and Expense Claims Bills of lading support freight claims. The bills of lading are signed by officials who ship the supplies and by officials who receive them. Bills of lading indicate that the shipment was for the Government, and indicate points from and to which the supplies were shipped with the items and quantities. The examiner checks the memorandum bill of lading which was transmitted to the Office of Indian Affairs by the disbursing officer against the original bill of lading, in order to determine shortages if they have occurred. After checking the original bill of lading, all papers relating to the freight claim are passed to the examiner for administrative examination. This consists of an examination of railroad bills. In this examination the examiner determines whether the items are properly classified, that proper deductions have been made, and that the rates are correct. The examiner is not required to verify computations, extensions and additions. This latter examination and verification has been permitted by express agreement with the auditor's office in order to obviate duplication of work. |