793. When money has been erroneously covered into the credit of an appropriation subject to draft it may be drawn out to correct error.- Vol. 2, Digest 2d Comp., 31, Dec. 29, 1874.

NOTE. If a paymaster, on return from pay trip, deposits too much money by error, the excess may be drawn out by check.

794. "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 1108 for military attachés serving abroad.”—A. R., 600, 1908.

795. "Disbursing officers having moneys in their possession not required for current expenditure shall pay the same to the Treasurer, an assistant treasurer, or some public depositary of the United States without delay, and in all cases within thirty days after their receipt."-R. S., 3621, amended by act May 28, 1896, 29 Stat., 179; G. O., 30, 1896.

* * *

796. “Public money, subject to disbursement, coming into the hands of an officer from any source will be promptly placed by him to his credit with the Treasurer or an assistant treasurer of the United States, or a duly designated depositary, or else transferred to a disbursing officer of that branch of the public service to which the money pertains. Exceptions to this rule are allowed in cases where an officer, when stationed on the extreme frontier or at a place far remote from depositaries, has been specially authorized by the Secretary of War to keep at his own risk such money as may be intrusted to him for disbursement. Money in hand, subject to disbursement, may be disbursed at once without being placed in depositaries if a payment is due."-A. R., 590, 1908.

797. Alaska disbursing officers are authorized to keep money in personal possession and to exchange their official checks for currency with the Post-Office, Signal Corps, or Subsistence Department.-G. O., 120, 1905.

798. "Where there are two or more designated depositories in the same place, credit 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., 587, 1908.

799. "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., 599, 1908.

800. Paymasters are directed to make prompt reports to the depositaries on the receipt of the monthly statements of their disbursing accounts.-P. M. G., May 29, 1868. See also Cir. 9, W. D., 1910.

NOTE. When prompt report can not be made the receipt of the disbursing statement should be immediately acknowledged, and the depositary informed as to the cause of delay and when proper report probably can be made.

801. "When unexpended balances are deposited to the credit of the Treasurer of the United States they should be so deposited in the depository in which the officer has such balances, and cash on hand will be deposited in the nearest designated

depository for public funds."-Cir. 2, W. D., 1903. Also Treas. Dept., Cir. 102, Dec. 7, 1906; Cir. 2, W. D., Jan. 15, 1909.

802. Disbursing officers are not authorized to transfer funds standing to their credit with one depositary to their credit with another depositary; such transfers will be made by the Secretary of the Treasury upon requests of the heads of the departments under which the officers are serving.—Treasury Cir. 102, Dec. 7, 1906; Cir. 2, W. D., Jan. 15, 1909.

803. "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., 617, 1908.

804. "The transfer of public moneys advanced under one appropriation to be used for an object provided for by another appropriation, the former to be subsequently reimbursed from the latter, is not authorized by law."-7 Comp., 187, Oct. 20, 1900. (Case transfer between Army and Navy.)

805. "Public funds will, as a rule, be transferred as follows: When the accounts are 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 on the check. 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 it directly to the payee. In either case an invoice will be sent to the receiving officer, but no receipt will be given by him except for cash transfers. 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., 601, 1908. NOTE.-Paymasters are expected to charge themselves, upon receipt of proper invoices, with funds transferred by other paymasters by checks, carrying and reporting the same as in transitu funds until informed by the depositaries that the checks have been received and amounts duly credited, but such funds are not available for disbursement until so credited.

806. "When unexpended balances are transferred to another officer of the same department such transfer must in all cases be effected by an actual transfer of funds, whether by cash or by transfer check upon the proper depository. In the latter case the check must be immediately transmitted by the payee for transfer to his credit. If the officer after approval of his new bond is again placed in funds by the officer to whom his former balance was transferred, care will be taken that the amount so remitted will vary in amount from that received.”—Cir. 2, W. D., 1903.

807. Receipts for transfer of funds between paymasters will not be forwarded to the Paymaster-General's Office in advance of the monthly accounts to which the receipts appertain.—Cir. 278, P. M. G. O., Dec. 1, 1906.

808. "An invoice of funds transferred will show the place and date of transfer, the name and title of the officer to whom transferred, the character of funds, and the amount transferred under each head of appropriation.

"If the transfer is of cash, a receipt will be obtained and filed with the account current."-A. R., 643, 1908.

ACCOUNTS.

809. "All officers, agents, or other persons receiving public moneys shall render distinct accounts of the application thereof, according to the appropriation under which the same may have been advanced to them."-R. S., 3623.

810. "All persons charged by law with the safekeeping, transfer, and disbursement of the public moneys * * * are required to keep an accurate entry of each sum received and of each payment or transfer."-R. S., 3643.

811. "Every officer or agent of the United States who, having received public money which he is not authorized to retain as salary, pay, or emolument, fails to render his account for the same as provided by law, shall be deemed guilty of embezzlement, and shall be fined in a sum equal to the amount of money embezzled, and shall be imprisoned not less than six months or more than ten years."—R. S., 5491.

812. All the money appropriated for the Pay Department, except the appropriation for mileage, shall be disbursed and accounted for by officers of the Pay Department as pay of the Army, and for that purpose shall constitute one fund.-Annual appropriation act.

All the money appropriated for pay of the Military Academy "shall be disbursed and accounted for by officers of the Pay Department as pay of the Military Academy, and for that purpose shall constitute one fund.”—Annual appropriation act.

813. Each officer of the Pay Department will keep a cashbook, an abstract of payments book, abstract of deposits book, and accounts-current book in form and manner as prescribed by the Paymaster-General.—P. M. G.

814. "The accounts of a bonded disbursing officer must be kept separately under each bond. * * * When a new bond is given, the officer should close his accounts under the former bond and deposit to the credit of the Treasurer of the United States, or transfer to a bonded officer of the same department who is authorized by law to handle the same class of funds, any unexpended balance before an advance is made under the new bond in order that the liability of the sureties on the respective bonds may be definitely fixed. In all cases of transfer it should be an actual transfer of funds and not a mere paper transaction."-Comp., July 21, 1903, Cir. 2, W. D., 1903.

815. "Accounts in the Treasury are never closed. In neither the legal nor mercantile sense of the term is an account between the Government and one of its officers ever 'finally adjusted,' nor is his official bond ever canceled or surrendered. "—14 Ct. Cls., 118, December, 1878. (Case Maj. Wm. Smith.)

816. All disbursing officers shall render their accounts quarterly, but the Secretary of the Treasury may direct any or all such accounts to be rendered more frequently when in his judgment the public interests may require.-Act Aug. 30, 1890, 26 Stat., 413; G. O., 109, 1890.

Officers of the Pay Department will render their accounts monthly (G. O., 114, 1890), except "special disbursing agents, " who are military attachés, whose accounts may be rendered quarterly.-Sec. Treas., Feb. 15, 1907, P. M. G. O., 56365.

817. "All monthly accounts shall be mailed or otherwise sent to the proper officers at Washington within ten days after the end of the month to which they relate;" but the Secretary of the Treasury may relax the requirements of mailing within ten days.—Sec. 12, Act July 31, 1894, 28 Stat., 209; G. O., 36, 1894.

818. "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 explanations will be made."-A. R., 631, 1908.

NOTE.-Letters of transmittal will accompany the monthly accounts of paymasters, as the date thereof will be the guaranty to the Auditor that the account was deposited in the mail within the time specified by law.

819. No package weighing more than four pounds is mailable, except in case of single books, or books circulated by Congress, or official matter emanating from the Executive Departments and mailed at Washington.-Act June 8, 1896, 29 Stat., 262.

"Accounts for the mail should be securely wrapped and tied with strong twine (not rubber bands)."-Cir. 266, P. M. G. O., May 12, 1902.

Paymaster's accounts should not be forwarded by express.-P. M.G., Oct. 15, 1904,

33331.

820. Paymasters may, if they so desire, mail to this office on the 15th of the month all vouchers paid to that date.-P. M. G.

821. "Abstracts of payments should be kept together and not scattered through the account, and the entry of vouchers thereon should be in the regular order of their payment."-Cir. 266, P. M. G. O., May 12, 1902.

The sum of each page must be entered in ink at the bottom and carried to the top of next page.-Cir. 140, P. M. G. O., Jan. 21, 1890.

822. "An abstract of amounts deducted from pay on account of allotments will be prepared by the paymaster and forwarded to this office, with his account, on forms supplied by this office. The name, rank, company, and regiment of the soldier will be stated, together with the amount deducted as 'allotment.' The month or months to which the same pertains will also be stated."-Cir. 223, P. M. G. O., Jan. 29, 1900.

NOTE.-All allotments withheld from the pay of enlisted men, either by being dropped from the "Total amount due" on the pay rolls and "Pay" on final statements or treated as a collection, must be entered on the abstract of allotments.-P. M. G.

823. Abstracts of collections in cases of individual collections, either on account of suspensions or stoppages, the name, rank, and organization of officer or soldier concerned should be stated; for suspensions, the nature of collection, number of voucher, and account and paymaster, and for stoppages the name of the department requesting same.

Proceeds of sale of effects of deceased soldiers should be entered in full, giving name, rank, organization, and when possible date of soldier's death.

Soldier's pay returned should show the name of the soldier, the organization to which he belongs, period paid for, name of paymaster making the payment, and number of voucher and account, and when a canceled check is involved the number of same and the depository upon which drawn.

Deduction on account of purchase of discharge should be entered on abstract of collections separate from any other collections that may be made on the same voucher, and should state on account of "purchase of discharge," giving name, rank, and organization of soldier, and number of voucher from which deducted.—Cir. 266, P. M. G. O., May 12, 1902.

ACCOUNTS CURRENT.

824. An account current, accompanied by abstracts and vouchers, will be forwarded to the chief of the bureau to which it pertains and a memorandum copy thereof retained by the officer. The balances acknowledged by a disbursing officer and his analyses thereof must actually represent the state of his business at the close of the last day for which the account is rendered. He will so arrange his business that he may, when called upon to do so, close his accounts and analyze his acknowledged balances. All transactions coming within the time covered by the account will be reported therein. No payments or collections not actually made, and not in the hands of the officer during the period of the account, will be included therein. An officer disbursing in part by cash and drawing official checks to obtain cash to make payments will render with his account current a subsidiary cash account, the balance of which will agree or be reconciled with his cash as shown by his analysis of balance with his account current.-A. R. 630, 1908.

NOTE.-Chief paymasters should be furnished with a copy of the account current.

825. Paymasters having cash on hand at the close of business on the last day of a period for which an account is rendered, whenever feasible, should have a disinterested

officer witness the count thereof, and have him certify on the account current to the fact of verification of the cash balance reported thereon.-Paragraphs 36 and 37, Cir. 52, Treasury Department, 1907, see 14 Comp., 951.

The attention of all disbursing officers under the War Department is, therefore, called to the requirements of the foregoing paragraphs of the aforesaid circular, with the injunction that they must be strictly adhered to, and all disbursing officers who retain cash in their hands at the time of rendering their accounts will furnish a complete verification of the amount of cash, etc., so retained, as contemplated by the paragraphs above quoted.

Whenever it is not feasible for a disbursing officer to comply with the foregoing requirements, he will so state in writing, giving the reasons, etc., and attach same to the account current to be rendered by him.

In order that the certificate of verification may be uniform, it is directed that there be placed upon the face of the account current, by stamp or otherwise, the following certificate:

This is to certify that I have counted the cash and verified the net balances, excepting the depositary balance, as stated on this account current.

[Name of witness.]

[Rank, capacity, or official designation of witness.]

-Cir. 63, W. D., Oct. 2, 1909, amended by Cir. 19, W. D., 1910.

826. Accounts current will, in general, cover monthly periods only. They may, if necessary, be stated at intermediate dates when rendered to close accounts on renewal of bond, change of station, or taking advantage of leave of absence for more than ten days. In these cases the paymaster must make an actual transfer of his entire balance of public funds. If the transfer is by check, such check will be drawn to the order of the officer to whom the transfer is made, who will immediately forward the same for transfer to his credit.-P. M. G.

827. The account current will exhibit the receipts and expenditures for the period embraced and show the balance due the United States deposited in authorized depositories on the date to which it is rendered, and such sums as the officer may have in his personal possession by special authority from the Secretary of War. The amounts received and disbursed, and the balances on hand, of the several appropriations of each fiscal year must be exhibited. In crediting drafts on the account current the number of the requisition, as indicated on each draft, will be carefully noted on the credit entry. The amounts shown by the account current as deposited in the depositories in which the paymaster's credits are kept should exactly agree with the balance in such depositories, as shown by the check books. If the two balances are not identical, the error should be at once corrected.-P. M. G.

828. "Every account current should show the paymaster charged and credited with the amount of all collections made during the time covered by the account current, and during such time only. The date of the deposit of the collections is not material, and may, if circumstances require it, be subsequent to the period for which the account current is rendered. If a paymaster is in the field at the end of a month, the fact that he can not, on that particular day, deposit the collections for the month need not prevent rendition of the required account current. He can, under such circumstances, draw his check on the last day of the month for the amount of the collections and forward it at once for deposit, or retain it therefor until his return to his station. This will in no wise affect the agreement which should subsist between his cash and check books and his returns."-Cir. 219, P. M. G. O., Jan. 5, 1900.

829. "Account-current vouchers should be numbered and folded separately, and not pasted, pinned, or in any way fastened to the account current.”—Cir. 266, P. M. G. O., May 12, 1902.