429. "When a nurse is under orders to leave her station, or is granted a leave of absence, the officer in charge of the hospital will indorse on her appointment the date of her departure, with date and source of order, date of last payment, and name of paymaster by whom paid. The date of return to duty will also be indorsed thereon."G. O., 54, W. D., 1903.

430. Discharged nurses will be paid on pay rolls certified by the commanding officer of the hospital or sanitary formation to which they were attached at the time of discharge.

The pay accounts of nurses ordered home for discharge will be prepared in the office of the Surgeon-General.-G. O., 106, W. D., 1910.

PAYMASTER-GENERAL.

431. "The Paymaster-General shall perform the duties of his office under the direction of the President."-R. S., 1186.

432. The Paymaster-General is charged with the financial and internal administrative duties of his department; the distribution of funds to paymasters, guarding against any excess of funds in paymasters' hands and unnecessary accumulation thereof in Government depositories; the examination of accounts of all paymasters; the determination of distances, deductions, and routes for payment of mileage, and the preparation of the official tables of distances; the recording in detail of all allotments of monthly pay made by soldiers for the benefit of their families; and of all deposits made by enlisted men and repaid to them when they are discharged or retired.— P. M. G.

433. “All the accounts of individual paymasters shall be analyzed under the several heads of the appropriation and recorded in detail by the Paymaster-General of the Army before said accounts are forwarded to the Treasury Department for final audit."-Act Mar. 2, 1905, 33 Stat., 832; G. O., 40, 1905. "The time for examination of monthly accounts * * receipt and before transmitting the same to the Auditor is hereby extended from twenty to sixty days."-Act Mar. 2, 1901, 31 Stat., 910; G. O., 26, 1901; amending sec. 12, act July 31, 1894, 28 Stat., 209; G. O., 36, 1894. See A. R., 659, 1908.

*

after the date of actual

434. "Chiefs of bureaus may grant leaves for one month to officers of their respective corps serving under their immediate direction, or extend to that period those already granted to such officers."—A. R., 52, 1908.

435. "Efficiency reports will be made on June 30 of each year and forwarded to The Adjutant-General of the Army through intermediate commanders, who will indorse thereon such remarks as may be proper in each case:

2. "By the chief of each staff department or corps and each staff bureau respecting each officer of his department, corps, or bureau not otherwise reported on."-A. R., 839, 1908, as amended by G. O., 84, 1910.

436. "In preparing efficiency reports, reporting officers will exercise the greatest care to set forth all facts concerning each officer and his record which may aid the Department in forming a true estimate of standing, ability, and special fitness for any military duties."-A. R., 842, 1908.

437. "Chiefs of staff corps and departments will note the correctness of the efficiency reports received and will add any data known to them which will contribute to the completeness of the record in each case. All efficiency reports will be transmitted to the Secretary of War as soon as practicable after their receipt, verification, and completion."-A. R., 843, 1908.

PAYMASTERS.

438. "The paymasters and additional paymasters shall pay the regular troops, and shall pay all other troops in the service of the United States, when required to do so by order of the President."-R. S., 1188.

439. "Every disbursing officer, in opening his first account and before issuing any checks, will furnish the depositary on whom the checks are to be drawn with his official signature, duly verified by some officer whose signature is known to the depositary."-A. R., 598, 1908.

440. Paymasters in the United States other than those mentioned in paragraph 455, Manual, will, on December 31st of each year, deposit all unexpended balances except those of the current fiscal year.-G. O., 73, W. D., 1903, amended by Sec. Treas. Jan. 9, 1904, P. M. G. O., 42094.

441. A line officer detailed as paymaster will sign as captain, paymaster.-G. O., 24, W. D., 1903.

442. Officers serving abroad and acting as paymasters should be designated as "special disbursing agents" under the provisions of section 3614, Revised Statutes. They should charge themselves with the full amount of funds and take credit for any loss in effecting exchange, or charge themselves with the profit resulting from such exchange, stating all particulars as to the rate at the time it was effected. The profit or loss should be credited or charged to "Pay of the Army."-Comp., Nov. 16, 1904, Cir. 51, W. D., 1904; 11 Comp., 430, Feb. 5, 1905; Annual appropriation act. 443. "No officer or clerk of a disbursing officer shall be interested in the purchase of any soldier's certificate of pay due or any other claim against the United States."-A. R., 595, 1908.

NOTE.-But when an officer purchases final statements as an accommodation to the soldier, and not himself profiting thereby, payment will be admitted on the officer's certificate to the facts.

444. Wherever an officer has found it necessary to advance his private funds in order to properly perform his duty, such an advance is not regarded as voluntary or unauthorized, creating no liability on the part of the Government; but is an advancement rendered necessary by the exigencies of the situation for the existence of which the Government is responsible, and for which the officer is entitled to reimbursement.-8 Comp., 46, July 17, 1901.

445. "If any disbursing officer shall bet at cards or any game of hazard, his commanding officer will suspend his functions, require him to turn over all public funds in his keeping, and will immediately report the case to the proper bureau of the War Department. He will also report the case to the department commander, who will at once convene a court-martial for the trial of the officer.-A. R., 597, 1908.

446. Quartermasters' supplies on change of station: Typewriters and property which a paymaster does not desire to take with him to his new station will be turned in to the nearest quartermaster and same credited on his memorandum receipt. Property that a paymaster desires to take with him to new station, such as dating stamps, seals, etc., will be duly invoiced by the quartermaster's department to the nearest quartermaster to new station; and the paymaster will give a new memorandum receipt and the old one will be canceled.-See Cir. 51, W. D., 1905.

447. An officer ordered to the Philippine Islands, Honolulu, or Cuba will immediately apply to the Quartermaster-General for transportation on the transport on which he is to sail.-G. O., 196, 1907.

448. When a paymaster is ordered to turn over his funds and close his accounts, he need turn over his actual money balance only. On resuming duty he will again take up the amount of the suspensions. When ordered to rebond he will turn over his actual money balance, but on resuming duty he will not take up on his new

account-current the amount of his suspensions under his old bond, against which they will remain charged until removed.-Cir. 86, P. M. G. O., May 18, 1872.

449. A paymaster need not close his accounts if taking advantage of a leave of absence of less than ten days, or if changing station within the department where he is serving.-P. M. G.

450. "When an officer ceases to act as a disbursing officer, or for any reason closes his accounts, he will prepare a closing statement of his money accounts, from date of last inspection to and including the closing of his accounts, with a separate list of checks outstanding for each depositary. If he is under the command of a division or department commander, or his accounts are assigned for inspection to the division or department inspector, he will forward the statement and list of checks to division or department headquarters, through military channels, for the usual action, including inspection if practicable. If disbursing under the direction of the Secretary of War without such assignment, he will forward his papers directly to the Adjutant-General of the Army, who will transmit them to the Inspector-General of the Army."-A. R., 910, 1908.

451. "When a paymaster shall be ordered to be retired, discharged, or mustered out of the service of the United States, and is relieved from duty, he will at once close his accounts and transmit the same to this office without delay, accompanied by a statement of outstanding checks and the number of the last check drawn by him on each depository where he had funds to his credit. He will, at the same time, turn over his balances and unused checks and check books to a paymaster, retaining only the stubs of checks issued by him."-Cir. 249, P. M. G. O., Sept. 27, 1900.

NOTE. The receipts obtained for unused checks and check books will be forwarded to the office originally supplying the checks.

CHIEFS.

452. The department staff will include a chief paymaster, who will make a portion of the payments in the command.—A. R., 195, 1908.

Mileage payments will be made by the chief paymaster of the department.-Cir., 266, P. M. G. O., May 12, 1902.

453. "The chief paymaster of a command, under the direction of its commander, will have control of all paymasters therein, and be responsible for the payment of the troops of the command."-A. R., 1273, 1908.

454. Estimates for funds will be prepared by chief paymasters and mailed to reach the Paymaster-General's Office not later than the 10th of each month. Chief paymasters will be held responsible for any unnecessary accumulation of funds, either in depositories or in the hands of paymasters under their control.-P. M. G.

455. Chief paymasters and the post paymaster at Washington may withhold until appropriation lapses such balances of the two preceding fiscal years as may be necessary to meet outstanding liabilities.-G. O., 73, W. D., 1903, amended by Sec. Treas., Apr. 17, 1907, P. M. G. O., 42094.

Authority for action of Secretary of Treasury contained in section 3691, of the Revised Statutes.

456. "Chief paymasters will examine the books and accounts of paymasters serving under them at such times as in their opinion may be necessary, and at least once in four months, at a time as nearly midway between the inspections made by the regular inspectors-general of the Army as possible. Report will be made direct to the Paymaster-General upon blank forms prepared in this office, showing the balance on hand at time of the examination and its disposition; whether cash and check books are kept in compliance with orders; if deposit and weekly statement books are kept up to date; whether all cash left over from field payments and received from miscellaneous sources is promptly deposited; whether vouchers are properly filled in and briefed, and whether the requirements of paragraphs 1276, 1277 and

1278, Army Regulations, 1908, have been strictly complied with. Chief paymasters will make reports of their own accounts."-Cir. 274, P. M. G. O., Oct. 27, 1904.

457. Chief paymasters are prohibited from calling for copies of regular reports and returns at stated times additional to those required by regulations.—Cir. 58, W. D., 1905. 458. Chief paymasters who forward communications from their subordinates to the Paymaster-General should indorse on them their remarks or opinion, without letters of transmittal; but they are enjoined to forward no communication inquiring for information, or for an expression of opinion upon matters of official business where their own opinion or action is competent to govern in the case.-P. M. G., Nov. 7, 1863.

459. Chief paymasters will, upon their monthly reports, which should be forwarded to the Paymaster-General as promptly as practicable after the first of every month, show the following data with reference to each officer borne thereon: The station of the officer at date of report; his duties during the month just past; date of commencement of absence from his proper station; whether on duty or on leave; the nature of such absence, with the authority therefor; date of rejoining station, and date of entry upon or relief from any duty. In case of payments to troops, the reports should specify the posts paid, with dates of payment and upon what muster.-Cir. 141, P. M. G. O., May 7, 1890.

In addition to the above data, the following will be included in the report: (1) In cases of payments by checks or by currency sent by express, the fact to be so noted in column of remarks; (2) special service (whether involving absence from station or not) on boards of survey, courts-martial, retiring or examining boards, etc., noting dates employed and authority therefor.-P. M. G., Mar. 25, 1893, 713 of 1893.

460. "Efficiency reports will be made on June 30 of each year and forwarded to The Adjutant-General of the Army, through intermediate commanders, who will indorse thereon such remarks as may be proper in each case:

3. By the head of each staff department or corps at the headquarters of a territorial division or department respecting each officer attached to his office or serving under his immediate direction."-A. R., 839, 1908, as amended by G. O., 84, 1910. NOTE-The above applies to chief paymasters, who should report on each paymaster serving under his direction. See also paragraph 436 Manual.

REPORTS.

461. "An officer of a staff corps or department, or an officer serving therein by detail, will report to The Adjutant-General of the Army and to the head of his corps or department on the last day of every month, giving his address, a statement of the duties on which he has been employed during the month, the date of his assignment thereto, and the authority by which so assigned."—A. R., 836, 1908.

462. "All officers absent from their regiments, corps, or commands will at the end of each month make report by letter to The Adjutant-General of the Army and to the headquarters of their regiment, corps, or command, giving their address; if on duty, the date of commencement of same, nature thereof, and by what authority, and if not on duty, date of commencement of and authority for absence; and any officer so absent who may incur any sickness or injury will include in his report for the month in which it occurred a statement of the fact, giving the nature and cause of such sickness or injury."—A. R., 834, 1908.

463. "An officer granted leave of absence for more than ten days will, upon taking advantage thereof, report to his post and regimental or corps commander and to The Adjutant-General of the Army the date of his departure and his new address, and thereafter he will immediately report any change in his address and the date of return to duty to the same officers. Verbal permits for less than twenty-four hours are not counted as leaves of absence, but every other absence, of whatever duration, with date of departure and return, will be noted on the rolls and returns.”—A. R., 64, 1908.

464. Each change of address, when a paymaster is on leave of absence or on detached service, will at once be reported to the Paymaster-General.—Cir. 156, P. M. G. O., Jan. 28, 1893.

465. Each officer of the Pay Department, when ordered to a new station for permanent duty, or to temporary duty at another station, will report at once by letter to the Paymaster-General, (a) on departure from the old station the time of departure, (b) on arrival at the new station the time of arrival.—P. M. G.

466. "When any officer arrives at Washington, D. C., or at headquarters of a territorial division or department, he will report at the office of The Adjutant-General, and will there record his name, residence in the city, and the authority by which he is absent from his station."-A. R., 832, 1908.

467. "An individual service report will be made on June 30 of each year by each officer of the Army, except general officers and the chiefs of the Staff Corps, departments, or bureaus of the War Department. The report will be forwarded to The AdjutantGeneral of the Army through intermediate commanders, who will verify as far as practicable from official records under their charge all statements made under the heading 'Succinct account of services.'”—A. R., 838, 1908.

468. "Hereafter all requests and recommendations, either written or verbal, received at the War Department from or on behalf of army officers, of whatever nature other than those received through regular military channels-shall be filed with or noted on their records. Officers who do not desire such notations on their records should take such action as may be necessary to prevent such requests or recommendations being made."-Executive Order, Mar. 3, 1909, G. O., 38, 1909.

469. At the close of business on each Saturday paymasters will render to the Paymaster-General, through the office of the chief paymaster, a statement of funds on hand, showing where they are deposited. Funds reported on the statement as in transit will be fully described.

Weekly statements will be rendered from any place an officer may be on Saturday and said place will be stated. When cash is in hand at the end of the week the reasons for it will be stated in full; e. g., "Cash in hand too late for deposit;" "Cash in transit by Q. M. D.;" "Cash in hand for field payments."

Officers on leave of absence and not responsible for funds need not render weekly statements.-Cir. 176, P. M. G. O., June 11, 1898, hereby amended.

PAYMASTERS' CLERKS.

470. Paymasters are authorized by and with the approbation of the Secretary of War to employ citizens as clerks.-R. S., 1190.

Paymaster's clerks are appointed by the Secretary of War upon the recommendation of the Paymaster-General.

Personal clerks to detailed paymasters will be selected from the clerks on the unassigned list who are available for such details, the paymaster being privileged to suggest his preference before the assignment is made.

471. A clerk whose acceptance of an appointment was evidenced by his entrance on duty is entitled to pay from that date, although oath was not taken until a later date; but the voucher should show the manner of acceptance.—Comp., Feb. 20, 1900, P. M. G. O., 13259 (case Fred Barnes); 4 Comp., 496, Mar. 9, 1898.

472. When a clerk is assigned to duty with a paymaster and proves unsatisfactory, the officer may apply to have another assigned in his place; or if the clerk finds his relations unsatisfactory he may apply, through the paymaster, to the Paymaster-General for a different assignment. In either case the reason must be stated.-Cir. 240, P. M. G. O., June 30, 1900.

The paymaster should report to the Paymaster-General after three months whether clerk is satisfactory or not.-P. M. G., Jan. 3, 1903, 27420.