523. Where there are two or more designated depositories in the same place, credits should be so regulated by each disbursing officer there stationed as to maintain, as far as possible (by deposits, disbursements, and transfers), a proportion between the amount of his credit at each depository and the amount of securities filed by it with the United States Treasurer. Transfers from one depository to another are not authorized except through the Treasury Department.-A. R., 661. 524. Public funds will, in general, be transferred as follows: Where the accounts are both in the same office or bank, the officer making the transfer will draw his check directing the depositary to place a stated amount to the official credit of the officer named therein. The check will be sent to the depositary and not to the officer in whose favor it is drawn. If it is necessary that the officer to whom the funds are transferred shall receive them without delay, the transferring officer may draw his check and transmit the same direct to the officer requiring them. In either case, receipts for the funds are sent by the receiving officer, and the corresponding invoices are sent to the receiving officer. Transfers of public funds from one office or bank to another are made by the Secretary of the Treasury on the recommendation of the Secretary of War.— A. R., 676. 525. For every Treasury draft received by a depositary to be placed to the official credit of a disbursing officer, and for every deposit of funds made by the officer to his official credit, subject to payment of his checks, a receipt, numbered in serial order, and giving the place and date of issue, will be furnished him by the depositary, setting forth the character of the funds, i. e., whether coin or currency. If the credit is made by a disbursing officer's check transferring funds, the essential items of the check will be enumerated, and if by a Treasury draft the warrant number. The title of the officer will be expressed, and the title of the account will also show for what branch of the public service it is kept. The receipt, called "a disbursing officer's receipt," will be retained by the officer in whose favor it is made.-A. R., 675. 526. Funds will not be transferred from one appropriation for the use of another by borrowing or otherwise.-A. R., 677. 527. It is not permissible for an officer to transfer funds froin himself under one bond to himself under another bond.-64308, O. C. G. Vide Circular 197, Treasury Department 528. An officer is not authorized to insure public money or property, and he will not be allowed credit for any expense paid for the collection of money on checks, except as provided in paragraph 41, A. R.-A. R., 675. 529. When an officer conducting a detachment transfers it en route elsewhere than at a military station to another officer to conduct it to its destination, the first officer will transfer to the second officer any unexpended balance of the funds furnished him to purchase liquid coffee for the detachment-the second officer to receipt and duly account for the funds so transferred to him.—1678, Misc., 1888. 530. Funds are invoiced and receipted for in duplicate on Form 2. If the transfer is for the correction of errors, whether arising upon the settlement of accounts or otherwise, the facts will be noted in detail on invoice and receipt. Any discrepancy as to the appropriation, fiscal year, or amount which may exist between the invoice and receipt when the latter is properly made out will be noted and explained on both invoice and receipt by the officer receiving and receipting for the funds. The officer receiving the funds will indorse upon the back of the invoice the exact date of the receipt given by him and will file the invoice with the account current on which he acknowledges receipt of the funds.-A. R., 720. 531. The amount of funds invoiced should always be expressed in words as well as in figures. The kind of funds invoiced should be stated, and if any portion is by check, the number, date, amount, and depository on which the check was drawn should be stated. One copy of each invoice of subsistence funds received should be inclosed with the account current intended for the Office of the Commissary General and one filed with the officer's retained papers. Funds of different fiscal years should not be entered on the same invoice. When there is a large number of invoices of or receipts for funds transferred in a month, they may be entered on abstracts and the totals of the abstracts entered on the account current, the invoices and receipts to accompany the abstracts and account current. When Form 2 is used as an invoice, the word receipt in the heading and indorsement will be erased, and when used as a receipt, the word invoice will be erased. It will not be used for transferring paymaster's collections (Vide Form 3). The invoicing officer will prepare both the invoices and receipts in duplicate; he will sign the invoices and send them, accompanied by the duplicate receipts, to the receiving officer, who will return the receipts duly executed by him.-Regs. Subs. Dept. 532. Invoices of funds consisting of paymasters' collections on account of subsistence of the Army, which collections are transferred to disbursing commissaries, will be made on Form 3 only. The invoice should state on what account collection was made, whether for "credit sales," for "refundment of commutation of rations," or other cause. Collections from soldiers on account of credit sales will be entered in the name of the organization. Collections on other accounts will be entered in the names of individuals, giving details. The kind of funds invoiced should be stated, and, if check be given, the number, date, amount, and depository on which the check was drawn should appear on the invoice.-Regs. Subs. Dept. Vide Form 3. Rescinded- 533. Paymasters, in making transfers to disbursing commissaries under A. G015-07 R., 1437, will include in the invoice (Form 3) not only the collections on account of credit sales, but all other collections which are to be credited to the appropriation "Subsistence of the Army," which is available for the fiscal year current at the time the transfer is made, observing with particularity the directions printed in the headings of the invoice, which require that a collection other than credit sales shall be entered in the name of the individual from whom the collection was made, giving the notation which appears upon the pay rolls. They will deposit to the credit of the Treasurer of the United States all collections which pertain to an appropriation "Subsistence of the Army" for a fiscal year which has expired.-Cir. No. 1, A. G. O., 1896. 534. Receipts by the disbursing commissary for funds transferred to him on Form 3 are rendered on the muster and pay rolls (form for which purpose is provided for thereon and submitted by the paymaster) upon which the collections were made.-Regs. Subs. Dept. 535. Whenever it shall become necessary, at a post remote from any public depository, to send to the chief commissary of a department, or to the nearest public depository, the subsistence funds that have accumulated at the post, they may be transported by express, if there be no other safe way of sending them. Application for the authority of the department commander for such transportation will be made by or through the chief commissary of the department, and when authorized by the department commander it will be furnished by the Quartermaster's Department, as provided in A. R., 1251.—G. O. No. 79, A. G. O., Vide G. O. Nos. 22 and 89, A. G. O., 1899. 1884. 536. Transportation of funds by express, when in excess of cost by ordinary freight, must be limited to emergencies, and vouchers in payment must show the emergency and authority for such transportation. Upon application Rescinded. approved by the department commander, a quartermaster may transport public 538. The executive branch of the Government has no authority, by boards of survey or otherwise, to afford relief or grant release in case of losses of public funds, which can only be obtained through the Court of Claims or by an Act of Congress.-72715, O. C. G.; L. R., Vol. 7, 1869. Vide Rev. Stats., 1069. NOTE. In regard to embezzlement of funds, vide A. W., 60; Rev. Stats., 5488, 5490. 539. Officers relieved from the performance of subsistence duty in the Divi 0.2017.sion of the Philippines will upon the day on which they are relieved report to Rescinded. 40.262ст the Commissary General, through the commanding officer, the chief commissary of the department, and the chief commissary of the division, the fact of their relief and the transfer or deposit by them of the balance of subsistence funds for which they are responsible, using the blank forms for the purpose which will be distributed by the chief commissaries (Forın 68).-G. O. No. 9, A. G. O., 1902. 540. The chief commissary of the Division of the Philippines and the chief commissaries of departments in the Philippines will keep a record in their offices of all officers who are shown by the reports rendered under the preceding paragraph to have been relieved from subsistence duty before turning over to another officer or depositing to the credit of the Treasurer of the United States the balances of subsistence funds for which they are responsible, and will take appropriate measures for securing from such officers the transfer or deposit at the earliest practicable date, invoking the aid of the department or division commander in all cases of persistent delay. Officers will not be ordered to the United States until all subsistence funds have been transferred or deposited and accounts and returns due from them have been mailed.-G. O. No. 9, A. G. O., 1902. 541. The statement of funds entered on the first fold of the monthly report of subsistence stores used in the Philippines (Form No. 60, Subsistence Department) will be made to show the amounts remaining on hand by fiscal years instead of by lump sum; and chief commissaries of departments in the Philippines are directed to cause all moneys belonging to the appropriation of an expired fiscal year not needed at a post to meet outstanding liabilities at the post to be transferred without unnecessary delay to themselves; and they will from time to time transfer to the chief commissary of the division all moneys of such appropriations which they may no longer need for meeting outstanding obligations.-G. O. No. 9, A. G. O., 1902. 542. The chief commissary of the Division of the Philippines will at the close of each fiscal year deposit to the credit of the Treasurer of the United States, as required by paragraph 705 of the Army Regulations, all public funds not needed to meet outstanding liabilities of that fiscal year which may remain to his credit on deposit with the assistant treasurers of the United States. With respect to moneys remaining in his personal possession at that time which are not needed to meet outstanding liabilities of that fiscal year the following procedure will be taken by him: As soon as practicable after he shall have received notice of the placing to his credit with an assistant treasurer of the United States of money under the appropriation of the succeeding (current) fiscal year, he will draw his check in favor of the assistant treasurer for an amount equal to that portion of the amount in his personal possession which is not needed to meet outstanding liabilities, and will transmit it to the assistant treasurer with request that the latter deposit the amount to the credit of the Treasurer of the United States to go on the books of the Treasury to the credit of the old appropriation (naming it) under which the money in personal possession had been carried. At the same time he will give notice by mail to the Commissary General of the fact of deposit, giving the date and amount of the check and the assistant treasurer on whom drawn, and stating that it related to money in personal possession pertaining to the old appropriation (naming it). An amount equal to the amount of the check will then be taken up and disbursed as funds in personal possession of the current fiscal year in place of the equivalent amount deposited from funds in the custody of the assistant treasurer as above. The accountability will be adjusted as follows: The "supplemental" account current of the closed fiscal year will have entered on it the following: "To amount deposited to the credit of the Treasurer, U. S., by check No. —, on assistant treasurer, U. S., at 190, $- -," giving the amount which the assistant treasurer was directed to deposit. The account current for the corresponding month under the appropriation for the succeeding (current) fiscal year will have this entry and counter entry upon it: “Amount in personal possession taken up under this appropriation, $- -," and "To amount deposited to the credit of the Treasurer, U. S., by check No. on assistant treasurer, U. S., at dated 190-, $190. Subsistence of the Army, 190-." This entry and counter entry will manifestly affect the enumeration of the places of deposit of the balance as reported in the certificate at the foot of the account current, which must be stated with strict accuracy. dated see account current for month of The balances of all appropriations which have been available in the hands of or to the credit of the chief commissary of the Division of the Philippines for eighteen months after the fiscal year to which the balances pertain has expired. whether there are any outstanding liabilities or not, will be at once and yearly hereafter deposited to the credit of the Treasurer of the United States to be carried on June 30 following to the surplus fund as the law requires.-G. O. No. 9, A. G. O., 1902. FURLOUGHS. 543. Furloughs in the prescribed form for periods of twenty days may be granted to enlisted men by commanding officers of posts, or by regimental commanders, if the companies to which they belong are under their control. Corps or department commanders may grant furloughs to enlisted men, sergeants of the post noncommissioned staff excepted, for two months, and the Commanding General of the Army for four months, or they may extend to such periods furloughs already granted. For a longer period than four months the authority of the Secretary of War is necessary. Permission to delay may be granted to enlisted men traveling under orders as authorized for furloughs. Furloughs to sergeants of the post noncommissioned staff, or to enlisted men acting as such, may be granted as follows: By a post commander for seven days in case of emergency only; by a department commander for one month. Application for furlough for a longer period will be forwarded to the Adjutant General of the Army for the decision of the Secretary of War.-A. R., 116, 117, 119. 88 FURLOUGHS-GAINS, WASTAGE, AND DEFICIENCIES. 544. The commanding general of the Division of the Philippines is authorized to grant furloughs to enlisted men for a period of four months or to extend to such period furloughs already granted.—107580, O. C. G. 545. In the case of furloughs, a copy of the order of a superior officer is not required to be filed in support of an order of an inferior, when the inferior recites in his order that his action is based upon the order of a superior who is vested with authority to issue such order. -Decision Third Auditor of Treas., July 16, 1888. 546. On the application of a soldier on furlough, made at the nearest military station and showing clearly the urgency of his case, a department commander may order subsistence to be furnished to enable him to rejoin his proper station, and the company commander will charge the cost thereof against the soldier's pay on the next muster and pay rolls, in accordance with A. R., 1203 and 1422. The date of the application will be entered on the furlough.—A. R., 121. 547. Furloughs granted to enlisted men serving in Cuba, Porto Rico, Hawaii, Guam, the Philippine Islands, Alaska, or at any station beyond the limits of the United States, for the purpose of returning to this country, will take effect on the dates they reach the United States, which will be indorsed on the furloughs by the transport commissaries. The furloughs will direct the soldier to report for duty at the close of the last day thereof at the military post nearest the particular home port from which transports usually sail for the islands or stations above referred to, and the commanding officers of these posts will assign such enlisted men to organizations under their command for the purpose of subsistence during the time they are detained at their posts, and they will be returned to their proper stations by the first available transport. Commanding officers will cause notation to be made on the furloughs showing the dates when the men report at their posts, and at the proper time will issue the necessary orders directing them to rejoin their stations, reciting therein the date of their arrival in the United States, date of reporting at post, and whether or not commutation of rations has been paid. A copy of the order will be furnished to the soldier and the commanding officers concerned. The commissary of the transport on which these enlisted men return will indorse on such orders the dates during which they were subsisted aboard the transport. The order will be retained by the enlisted man, who will deliver it to his commanding officer as evidence of his authority to be absent from his post during the time required for travel in rejoining same.-A. R., 122. NOTE. As to what a furlough should show and the orders that should accompany it when presented for payment of commutation of rations, vide A. R., 1419; G. 0. No. 165, A. G. O., 1901; "Commutation of Rations"; and Notes on Form 63. 548. When granted by competent authority, an extension of a furlough or a permission to delay is equivalent to a furlough.—A. R., 117; 3113, 5466, O. C. G.; 1859, A, 1878. 549. The rate of commutation of rations to which an enlisted man is entitled on furlough is 25 cents per day.-A. R., 1410. 550. Failure to rejoin proper station on the expiration of the furlough works forfeiture of any claim for commutation of rations for the entire period of the furlough unless the delay is excused.-A. R., 1422. NOTE. For information regarding a lost furlough, vide A. R., 1423. For furloughs which cover portions of two fiscal years, vide "Commutations of Rations." GAINS, WASTAGE, AND DEFICIENCIES. 551. Wastage will be reported, not on the presumption that it exists or will exist, but on the fact that it actually exists as determined by the monthly inventory. It is not allowed on fresh beef furnished directly by a contractor. |