amount, has been lost or destroyed, a duplicate check may be issued by him, after six months and within three years of the date of the original, upon the owner filing with him the notice and proof of loss and the indemnity bond required by sections 3646 and 3647, Revised Statues, and act of February 16, 1885. In case the disbursing officer who issued the original check is no longer in the service, the notice and proof of loss and the indemuity bond will be sent to the Secretary of the Treasury prior to the issue of a duplicate check. The proper accounting officer of the Treasury will state an account in favor of the owner of said check and charge the amount thereof to the account of such officer. Instructions for the execution and use of the affidavit and bond, and the issue of the duplicate check, accompany the blank form furnished by the Treasury Department.-A. R., 599.

57. In case of the death, resignation, or removal from active service of a disbursing officer, any check previously drawn by him, and not presented for payment within four months of its date, will not be paid until its correctness shall have been attested by the Secretary or Assistant Secretary of the Treasury.--A. R., 600.

58. A check drawn by a disbursing officer still in active service, presented before it shall have been issued three full fiscal years, will be paid in the usual manner by the office or bank on which it is drawn, and from funds to the credit of the drawer.— A. R., 601.

59. At the close of each fiscal year every disbursing officer will make a return to the Secretary of the Treasury, through the proper channels, of all outstanding checks issued by him three years or more prior thereto, giving the names of payees and their residences when known, the purposes for which and places on which the checks were drawn, with amounts, numbers, and dates of same, and the numbers of the vouchers received therefor.-A. R., 602.

60. A check which has been issued for a longer period than three full fiscal years will be paid only by the settlement of an account in the Treasury Department. For this purpose the check will be transmitted, through the proper channels, to the Secretary of the Treasury.-A. R., 604.

61.

GENERAL ORDERS,

No. 52.

WAR DEPARTMENT, ADJUTANT GENERAL'S OFFICE,
Washington, August 25, 1897.

The following circular from the Treasury Department, containing instructions to United States disbursing officers, is published for the information and guidance of all concerned. Officers of the Army disbursing public funds will be held accountable for a strict compliance with its requirements:

TREASURY DEPARTMENT, OFFICE OF THE SECRETARY,
Washington, D. C., August 14, 1897.

The following sections of the Revised Statutes are published for the information and guidance of all concerned:

"SECTION 3620. It shall be the duty of every disbursing officer, having any public money intrusted to him for disbursement, to deposit the same with the Treasurer or some one of the Assistant Treasurers of the United States, and to draw for the same only as it may be required for payments to be made by him in pursuance of law (and draw for the same only in favor of the persons to whom pay. ment is made); and all transfers from the Treasurer of the United States to a disbursing officer shall be by draft or warrant on the Treasury or an Assistant Treasurer of the United States. In places, however, where there is no Treasurer or Assistant Treasurer, the Secretary of the Treasury may, when he deems it essential to the public interest, specially authorize in writing the deposit of such public money in any other public depository, or, in writing, authorize the same to be kept in any other manner, and under such rules and regulations as he may deem most safe and effectual to facilitate the payments to public creditors.

SECTION 5488. Every disbursing officer of the United States who deposits any public money intrusted to him in any place or in any manner, except as authorized by law, or converts to his own use in any way whatever, or loans with or without interest, or for any purpose not prescribed by law withdraws from the Treasurer or any Assistant Treasurer, or any authorized depositary, or for any purpose not prescribed by law transfers or applies any portion of the public money intrusted to him, is, in every such act, deemed guilty of an embezzlement of the money so deposited, converted, loaned, withdrawn, transferred, or applied; and shall be punished by imprisonment with hard labor for a term not less than one year nor more than ten years, or by a fine of not more than the amount embez. zled or less than one thousand dollars, or by both such fine and imprisonment."

In accordance with the provisions of the above sections, any public money advanced to disbursing officers of the United States must be deposited immediately to their respective credits, with either the United States Treasurer, some Assistant Treasurer, or by special direction of the Secretary of the Treasury, with a national bank depositary nearest or most convenient, except

(1) Any disbursing officer of the War Department, specially authorized by the Secretary of War, when stationed on the extreme frontier or at places far remote from such depositaries, may keep, at his own risk, such moneys as may be intrusted to him for disbursement.

(2) Any officer receiving money remitted to him upon specific estimates, may disburse it accordingly, without waiting to place it in a depositary, provided the payments are due, and he prefers this method to that of drawing checks.

Any check drawn by a disbursing officer upon moneys thus deposited must be in favor of the party, by name, to whom the payment is to be made, and payable to "order" or "bearer," with these exceptions:

(1) To make payments of individual pensions, checks for which must be made payable to "order," (2) to make payments of amounts not exceeding twenty dollars, (3) to make payments at a distance from a depositary, and (4) to make payments of fixed salaries due at a certain period; in either of which cases except the first, any disbursing officer may draw his check in favor of himself, or "order," or "bearer," for such amount as may be necessary for such payment, but in the last-named case the check must be drawn not more than two days before the salaries become due.

Any disbursing officer or agent drawing checks on moneys deposited to his official credit, must state on the face or back of each check the object or purpose to which the avails are to be applied, except upon checks issued in payment of individual pensions, the special form of such checks indicating sufficiently the character of disbursement. If the object or purpose for which any check of a public dis bursing officer is drawn is not stated thereon, as required, or if any reason exists for suspecting fraud, the office or bank on which such check is drawn will refuse its payment.

Such statement may be made in brief form, but must clearly indicate the object of the expenditure, as, for instance, "pay," "pay roll," or "payment of troops," adding the fort or station; "purchase of subsistence," or other supplies; "on account of construction," mentioning the fortification or other public work for which the payment is made; "payments under $20," etc.

Checks will not be returned to the drawer after their payment, but the depositary with whom the account is kept shall furnish the officer with a monthly statement of his deposit account.

Deposits to the credit of the Treasurer of the United States on account of repayment of disbursing funds must be made with the office or bank in which such funds are to the credit of the disbursing officer.

No allowance will be made to any disbursing officer for expenses charged for collecting money on

checks.

Whenever any disbursing officer of the United States shall cease to act in that capacity he will at once inform the Secretary of the Treasury whether he has any public funds to his credit in any office or bank, and, if so, what checks, if any, he has drawn against the same, which are still outstanding and unpaid. Until satisfactory information of this character shall have been furnished, the whole amount of such moneys will be held to meet the payment of his checks properly payable therefrom. In case of the death, resignation, or removal of any disbursing officer, checks previously drawn by him will be paid from the funds to his credit, unless such checks have been drawn more than four months before their presentation, or reasons exist for suspecting fraud. Any check previously drawn by him and not presented for payment within four months of its date will not be paid until its correctness shall have been attested by the Secretary or Assistant Secretary of the Treasury.

Every disbursing officer, when opening his first account, before issuing any checks, will furnish the depositary on whom checks are drawn, with his official signature duly verified by some officer whose signature is known to the depositary.

For every deposit made by a disbursing officer, to his official credit, a receipt in form as below shall be given, setting forth its serial number and the place and date of issue; the title of each officer shall be expressed, and the title of the disbursing account shall also show for what branch of the public service the account is kept, as it is essential for the proper transaction of departmental business that accounts of moneys advanced from different bureaus to a disbursing officer serving in two or more distinct capacities be kept separate and distinct from each other, and be so reported to the Department both by the officer and the depositary, the receipt to be retained by the officer in whose favor it is issued.

No.

Received of

Office of the U. S. (Assistant Treasurer or Depositary), 189-. dollars, consisting of and subject only to his check in that official capacity.

to be placed to his credit as

United States (Assistant Treasurer or Depositary)

These regulations are intended to supersede those of August 24, 1876.
BY ORDER OF THE ACTING SECRETARY OF WAR:

L. J. GAGE, Secretary.

OFFICIAL CHECK BOOKS.

62. Official check books are issued by the Treasurer and assistant treasurers of the United States direct to disbursing officers who have public money on deposit with them. Rules for issue, transfer, etc., of these check books accompany each book.

Official check books on national bank depositories are furnished by chiefs of bureaus, by whom records of blank checks issued will be kept and to whom unused checks will be returned. Rules for issue, transfer, etc., of these check books accompany each book. In making payments, only official checks will be used.—A. R., 605-696.

63. Mutilated official checks will be forwarded to the depository to which they pertain, and a record of the date of transmission made on the stub.-A. R., €07.

CERTIFICATES OF DEPOSIT.

64. Public moneys are transferred to the general Treasury by being deposited to the "credit of the Treasurer of the United States,” either at the Treasurer's office, or at the office of one of the assistant treasurers, or at one of the designated depositories. All "miscellaneous receipts on account of proceeds of Government property" (paragraph 615) must be deposited; also, when required by chiefs of bureaus to which the funds pertain, the public moneys in the possession of or to the credit of disbursing officers or others. For each deposit made a "certificate of deposit” in duplicate will be given, showing the full name, rank, and regiment or corps of the depositor, and to what appropriation or fund the amount belongs, the depositor giving the necessary information when making the deposit.-A. R., 608.

65. Disbursing officers of the War Department, in making deposits to the credit of the Treasurer of the United States as repayments of the disbursing funds, are directed not to draw checks upon assistant treasurers in favor of national-bank depositaries, but will, instead, make such deposits with the assistant treasurers.—Par. 21, Q. M. Manual, 1896.

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66. The originals of all certificates issued for the deposit of any and all public moneys of every character and description must be forwarded immediately upon their issuance, to the Secretary of the Treasury, by the depositaries, who, before transmitting them, should see that their amounts correspond with the amounts actually deposited with them.-4. R., 609; modified by Cir. Treas. Dept., June 11, 1896. 67. Each certificate of deposit forwarded will contain or be accompanied by a statement showing distinctly the source from which the money was derived, i. e : 1. If a balance of funds for disbursement, the appropriation and fiscal year will be correctly named.

2. If in refundment of an overpayment, when, by whom, and upon what voucher the overpayment was made.

3. If from stoppages on pay rolls on account of loss of or damage to property by employees, or on account of sales to them, for which property the depositing officer himself is responsible, the character of the property and the date of loss or sale will be given and a reference made to the officer's property voucher accounting for the

same.

4. If from stoppage on account of loss, damage, or sale of property for which an officer other than the depositing officer is responsible, the name of the responsible officer will be given, with a list of persons from whom deductions were made, stating character of property and amount deducted in each case.

5. Deposits of funds received from sales to officers and enlisted men, or on account of losses or forfeitures, will be fully explained.

A disbursing officer of one staff department making stoppages on account of the funds or property of another staff department will, in the absence of special instructions to the contrary, deposit the funds so received, and not leave them to be transferred upon the settlement of his accounts at the Treasury.-A. R., 609–610.

68. The number, date, and amount of the certificate of deposit, together with the specific appropriation, if named, will be noted on the account current upon which the depositor desires to be credited with the money deposited. Certificates of deposit will not be filed with accounts current. Officers will state in such accounts dates of deposits and name and location of depository.—A. R., 612.

69. Certificates of deposit on account of sales of quartermaster's supplies to officers, enlisted men, or exploring or surveying expeditions authorized by law, or to other departments of the Government, should show upon their face the specific appropriations, amount pertaining to each, the fiscal year to which the funds belong, and the month or period in which such sales occurred. When the depositary has failed to enter upon the face of the duplicate certificate furnished the depositor al[ the required information, the depositor will prepare in duplicate a memorandum slip containing the desired details, forward one to the quartermaster-general and attach the other to the duplicate certificate, which he will file with his retained account current.-Par. 20, Q. M. Manual, 1896.

PROCEEDS OF SALES.

70. Moneys received for stores, materials, or supplies (except subsistence stores) sold to officers, enlisted men, or exploring or surveying expeditions authorized by law will be deposited to the credit of the Treasurer of the United States, and respectively revert to the appropriation out of which originally expended.—A. R., 614.

71. The proceeds of sales of all public property the disposition of which is not provided for by the preceding paragraph, after the expenses of sale have been deducted, will be deposited to the credit of the Treasurer of the United States as "Miscellaneous receipts on account of proceeds of Government property," for which certificates of deposit will issue, showing the name, rank, regiment, or corps of the depositor, the nature of the deposit, the kind of property, and the bureau to which it pertained.-A. R., 615.

72. Proceeds of sales at auction of quartermaster's supplies when deposited as required by paragraph 71 should be taken up on the account current under the head of "Miscellaneous receipts," and not credited to specific appropriations.—Par. 23, Q. M. Manual, 1896.

73. The transfer of public property from one bureau or department to another is not regarded as a sale. If money is received therefor, it may be used to replace such stores and will be reported accordingly.-A. R., 616.

74. When an article purchased is not named in the appropriation act, the purpose for which it is intended determines the appropriation from which payment is made.-A. R., 622.

75. All public funds on hand at the close of the fiscal year, except those required to pay outstanding liabilities incurred during such year (a schedule of which will, if possible, accompany the last account current for the year) and "no limit” appropriations, will be deposited to the credit of the Treasurer of the United States and the disbursing officer's account closed by a credit for such deposit.-A. R., 623.

76. Balances retained after the close of the fiscal year for the purpose of paying outstanding liabilities will be carried to a "supplemental account current" for the fiscal year to which the funds pertain.-A. R., 624.

77. When disbursements are made from such balances, accounts will be rendered as "supplemental accounts" for the fiscal year to which the funds pertain. Admitted errors to be refunded, except in the Pay Department, will be taken up on an account current for the fiscal year in which the errors occurred.-A. R., 625.

PECUNIARY RESPONSIBILITY OF OFFICERS.

78. An officer will have credit for an expenditure of money made in obedience to the order of his commanding officer. Every order issued by any military authority which may cause an expenditure of money in a staff department will be given in 21438--2

writing. One copy thereof will be forwarded by the officer receiving it to the head of his department, and the other will be filed by the disbursing officer with his voucher for the disbursement. If the expenditure be disallowed, it will be charged to the officer who ordered it.-4. R., 653.

With the accounts will be forwarded all orders of commanding officers and all other papers upon which the officer accountable relies to relieve himself from responsibility.-A. R., 629.

79. When supplies or services become necessary and expenditure of funds in payment therefor has not been authorized, it is the duty of the quartermaster to apply to the Quartermaster-General, through military channels (see A. R., 764), for such authority, stating necessity, estimated cost, and all other information necessary for a full understanding of the case. The same applies in cases of emergency and in cases of expenditure caused by orders of the commanding officer (see paragraph 78) or others who have not authority to allot for the purpose funds pertaining to the Quartermaster's Department.-Q. M. Manual, 1896, p. 12.

80. If a payment made on the certificate of an officer as to the facts is afterwards disallowed for error of fact in the certificate, it will pass to the credit of the disbursing officer and be charged to the officer who gave the certificate; but the disbursing officer can not protect himself in an erroneous payment made without due care by charging lack of care against the officer who gave the certificate.—A. R., 654.

ACCOUNTS CURRENT.

81. Accounts current will be made in duplicate; one copy, accompanied by abstracts and vouchers, will be forwarded to the chief of the bureau, and the other retained by the officer. The forms of accounts current and abstracts furnished by the chief of the bureau in which the officer is serving will be used.--A. R., 626.

82. Disbursing officers who render accounts which eventually pass to the Treasury Department for settlement are required to prepare their accounts, with abstracts and vouchers complete, and deposit them in the post-office, addressed to the chief of the bureau of the War Department to which they pertain, on or before the 10th day of each month. Irregularities in the mail service or want of blank forms will not excuse a failure to comply with this paragraph. When vouchers are not sent with the account to which they belong, but are subsequently rendered, suitable explanation will be made.--A. R., 627.

83. Pursuant to the authority conferred upon the Secretary of the Treasury by section 12 of the act of July 31, 1894, to make orders in particular cases relaxing the requirement of mailing or otherwise sending accounts to the proper officer at Washington within ten or twenty days when there is, or is likely to be, a manifest physical difficulty in complying with the law, it is hereby ordered that during the continuance of the existing war with Spain, the requirements as to the rendition of the accounts of disbursing officers of the War Department for expenses pertaining to the military establishment be relaxed to the following extent:

Monthly accounts may be rendered to the proper officer at Washington within twenty days after the end of the month to which they relate.

Quarterly and other accounts may be rendered to the proper officer at Washington within forty days after the period to which they relate.

L. J. GAGE,
Secretary.

-G. O. 36, A. G. O., 1898.

83. Original vouchers will, if possible, accompany the accounts; copies will not be accepted unless duly certified and accompanied by satisfactory evidence of the loss or destruction of the originals, or that their retention is indispensable to the performance of duty by an officer.