(f) A disbursing officer who is required to render separate accounts, shall keep separate and distinct accounts of his funds in the Government depositories. The balances acknowledged by a disbursing officer and his analyses thereof must actually represent the state of his funds at the close of the last day of the period for which the account is rendered, and he shall so arrange his business that he may close his accounts and analyze his acknowledged balances whenever called upon to do so. All transactions effected within the time covered by the account shall be reported therein. No payments or collections not actually made and in the hands of the officer during the period of the account, shall be included therein. An officer disbursing in part by cash derived from official checks drawn for the purpose under existing authority shall execute on his account current the subsidiary cash account, the balance of which shall agree or be reconciled with his cash as shown by his analysis of balance on his account current.

(g) Funds advanced to persons for travel expenses, under the provisions of the Subsistence Expense Act of 1926 for which no accounting to the disbursing officer has been made, shall be reported on the account current under the analysis of balance due United States as "advances to travelers." The transactions pertaining to such advances shall not be reported in the cash account. Such amounts of outstanding advances reported on the account current shall be supported by a schedule of advances of funds for travel expenses (Standard Form No. 1089). Complete instructions as to the proper procedure in making and accounting for advances of funds for travel expenses are published in Treasury Department Circular No. 369-Revised, dated February 1, 1929, and General Regulations No. 88, issued by the General Accounting Office July 19, 1937.

(h) Abbreviations of longer appropriation titles authorized by the Treasury Department should be used in money accounts. The complete symbol of the appropriation shall be shown.

(i) The Treasurer of the United States or the depository prepares a monthly statement of each active account and forwards it to the disbursing officer concerned. To avoid delay in the receipt of such statement, each disbursing officer shall advise the Treasurer or depository promptly of any change of address. Disbursing officers shall make prompt report to the Treasury or depository as the case may be, in case any discrepancy in their disbursing accounts is found in the monthly statement.

808.1. District of Columbia.-All accounts pertaining to work performed by the Washington, D. C., district office from an appropriation for the District of Columbia Government shall be forwarded to the General Accounting Office, through the Chief of Engineers, as required for other accounts. One additional copy of the account current of such accounts shall be forwarded, with the account, to the office of the Chief of Engineers, to be submitted to the Auditor of the District of Columbia, after examination.

808.2. Correction of errors.-Errors in an account requiring adjustment must be corrected in the next account of the officer, after he has been informed of the error. When making correction, reference shall be made to the particular voucher or supporting paper in which the error occurred.

808.3. Special deposits. When a special deposit account is maintained, it shall be stated on the account current with regular accounts and the account current will be designated "Regular and special deposit account current."

809. Receipt and appropriation symbols.-General Accounting Office General Regulations No. 84, June 15, 1936, and supplements thereto, prescribe receipt and appropriation symbol numbers for general, trust, and special funds to be

used in all supporting documents to disbursing accounts. In case of special limitations, any of several appropriation symbols may be prefixed to the decimal suffix to denote the special limitation symbol prescribed.

810. Limitation symbols-Regular funds.—For audit purposes, General ́Accounting Office General Regulations No. 83, June 9, 1936, provides that that office will prescribe the symbols to be used to identify limitations specified in any act of Congress. Such symbols consist of the symbol of the appropriation under which the particular limitations are imposed, and a decimal suffix. Where appropriations have no specified limitation, no limitation symbol will be prescribed. It is not necessary in reporting under limitations to use world titles as the symbol numbers prescribed are sufficient. Such limitation symbols with amounts chargeable thereto shall be noted on all vouchers and other disbursement and collection documents to show the limitation properly to be charged or credited. The notations shall be made in the space provided for accounting classification on voucher forms; under the certificate and to the left of the signature of the approving officer on `pay rolls; in the proper space of standard voucher Form No. 1080; and on all `schedules and other documents in the space provided for showing appropriations. 810.1. Statement of disbursements and collections by appropriation limitations. (a) Standard Form No. 1095, summary statement of disbursements and collections by appropriation limitation, is prescribed for reporting the total charges and credits applicable to the specified limitation. These summaries shall be prepared by administrative officers whose duty it is to prepare schedules of disbursements, collections, etc. The total of charges and credits to the several limitations under an appropriation must agree with the total disbursements, col'lections, etc., for the respective appropriations as reported in the disbursing officer's account current. The summary statements shall be attached to all copies of the disbursing officer's account current, and shall be forwarded with those submitted to the General Accounting Office and the Chief of Engineers.i (b) Standard Form No. 1095 provides columns for the indication of charges and credits to limitations within appropriations. The "no-decimal suffix” limitations (miscellaneous expenditures and collections to which no definite limitation symbol has been assigned) must be treated in the same manner as any other limitation. The total by appropriation shall then be extended to the total by appropriation column. In case the total charge to the appropriation is properly chargeable to the "no-decimal suffix" limitation, the charge should be stated in the limitation column as well as the appropriation column.

(c) Collections on account of miscelloneous receipts (general fund revenues) and contributions to the civil-service retirement and disability fund are not to be shown on Form No. 1095 as they are not appropriations. The receipt of new contributed or advanced funds shall not be reported under collections on Form No. 1095. After deposit and requisition of such funds they shall be so reported. (d) Appropriation and limitation symbols shall be shown on Form No. 1095 only for account current transactions (disbursements, collections, or adjustments) during the applicable accounting period. Transactions pertaining to appropriations under which no decimal suffix limitation symbol has been assigned (example 21X3085) shall be shown in the "total by appropriations" column only. Transactions pertaining to appropriation symbols under which a decimal suffix' limitation has been assigned, namely, 21X3000, 21X3112, 21X3113, 21X3072, 21X9200, 21X9225 and 21X9250, shall be stated in the "limitation" column and the total in the "total by appropriation" column.

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(e) Adjustments between appropriations, both as disbursements and receipts, shall be reported on Form No. 1095.

(f)<Appropriation and limitation symbols shall be shown on Form No. 1095

only when there are transactions affecting those symbols.

(g) Special decimal limitation symbols are those that may be used after any appropriation or limitation symbol to indicate disbursements or collections for a limited special purpose, such as regular field printing. Such special limitation symbols shall be shown below the totals. However, amounts shown for these "special limitations" shall be included in the amount shown under the "limitation." Thus, if limitation 21X3000 shows disbursements of $10,000, which includes $100 for field printing, the $10,000 shall be entered in the "charged to limitation" column, and $100 shall be shown below the totals, as (21X3000),396, $100. This indicates that of the total disbursement of $10,000 under limitation 21X3000, the sum of $100 was expended for field printing.

(h) The appropriation limitation 21X3000 is not repeated for decimal limitations .002 and .004. "Total by appropriations" is shown on the line with the last item in the limitation column. Appropriation entries are double spaced; each column is totaled; and the amounts for "special limitations" are totaled separately.

811. Cash in personal possession. (a) The Secretary of the Treasury will authorize disbursing officers to keep a limited amount of cash in their own hands at their own risk, upon the recommendation of the Secretary of War. Disbursing officers desiring authority to hold cash at their own risk, where previous authority at the station has not been given, shall make application to the Secretary of the Treasury, through the Chief of Engineers, stating the maximum amount to be so held.

(b) In submitting applications the following requirements shall be observed: 1. The request must be signed by the disbursing officer who originally requests the authority. The authority granted one officer can be used by another at the same station.

2. The average monthly total disbursement and average monthly disbursements in cash shall be stated.

3. The distance of the main office from the local bank depository, the name, of the locality where cash payments are to be made and distance from the depository, and the reasons why the authority is desired shall be stated.

811.1. Quarterly reports. Disbursing officers shall report to the Chief of Engineers on the 25th of March, June, September, and December, the amount of cash funds in their hands, on those dates, held under authority granted by the Secretary of War or under special authority granted by the Secretary of the Treasury under the provisions of section 3620, Revised Statutes, stating the date of authority, by whom granted, and the amount authorized to be held. #811.2. Assistants to hold cash. Assistants to disbursing officers may not be given indefinite custody of cash authorized to be held in personal possession of disbursing officers. However, they may, if bonded, be authorized to have custody of these funds for such short periods of time as are necessary to make collections or payments for the disbursing officer. -811.3. Checks for cash. (a) Checks drawn to procure cash to be held in personal possession at the risk of the disbursing officer, under authority of the Secretary of the Treasury shall be listed individually on the debit side of the cash account on the monthly account current, by date, number, amount, and depository on which drawn, Vouchers for cash payments from the proceeds

of such checks shall be listed individually on the credit side of the cash account, by date, number, and amount.

(b) If the checks drawn for cash to be held in personal possession, or the vouchers for cash payments are too numerous to list in the cash account, a separate abstract giving the data as described above shall accompany the account current and the cash account shall show the totals, with the notation "as per abstract herewith." In cases covered by the above procedure, the name of the depository and the number and date of the check or checks from which the cash was derived need not be stated on the vouchers for cash payments made from the proceeds of such checks.

(c) The same method of procedure shall be followed where checks are drawn for cash to make payments under $20 or to pay fixed salaries due at a certain period, except that there should be noted on vouchers paid from the proceeds of checks so drawn, the numbers of the checks drawing the cash for use of the auditor. Such checks should be drawn not more than 2 days before pay

ments become due. 811.4. Cashing private checks.—A disbursing officer or other person having cash funds in his possession shall not exchange the same for any disbursing officer's check, private check, money order, or commercial paper of any kind. Cash funds should be held intact as such, except for advances of cash under the Subsistence Act of June 3, 1926, and General Accounting Office General Regulations No. 59.

811.5. Verification of cash in the hands of disbursing officers.-(a) Whenever feasible, administrative officers shall require disbursing officers under them, at the close of business on the last day of periods for which they are required to render accounts, to count and schedule, in the presence of two duly authorized and disinterested witnesses, all items of cash (i. e., currency, memorandum payments, and other items) to appear in their analyses of balances. The witnesses shall verify the counts and schedules and certify to such fact on the account current.

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

812. Minus balances.-(a) Funds shall not be transferred from one appropriation for the use of another by borrowing or otherwise, except as authorized by law.

(b) Whenever a disbursing officer of the Engineer Department is required to pay pressing obligations, and there is insufficient balance to his official credit under the proper appropriation or appropriations, he is authorized to make payment from the total balance available to his official credit, provided sufficient funds under the proper appropriation or appropriations have been allotted by the Chief of Engineers for the expenditure. When such disbursements are made the accounts of the disbursing officer shall show the charging of the proper appropriations, the balances under which shall be adjusted by the disbursing officer on receipt of funds (31 U. S. C. 500).

(c) Payment made, under authority of this law, in excess of the balance in the hands of the disbursing officer under an appropriation, shall be charged on the voucher, schedule of disbursements and on the account current to the appropriation properly chargeable.

(d) The amount necessary to adjust the balances between the appropriations should be included in the next regular estimate of funds, and the adjustment should be made, if practicable, on the next succeeding account current. In every instance when funds are received, the adjustment of balances between

appropriations shall be given preference over any other charges to be made, even when such action requires a second borrowing.

812.1. Restrictions to be observed.-(a) No expenditure shall be made on account of any work until a project or general outline of expenditure has been approved by the Chief of Engineers and notification has also been received by the disbursing officer that sufficient funds under the proper appropriation have been allotted by the Chief of Engineers.

(b) Disbursing officers shall see that no expenditures from any appropriation are made in excess of the funds available thereunder in the Treasury, and attention is invited to the act of February 27, 1906, fixing a penalty for creating deficiencies.

(c) There are no restrictions on carrying minus balances in the account current at the close of the first three quarters of a fiscal year, or when a transfer of funds is made to another officer. It is desirable, however, that there be no minus balances carried at the close of the fiscal year. Any estimate of funds needed for disbursement in June shall reach the Chief of Engineers before June 16, as the requisition books of the Department are usually closed from that date until July 1.

(d) Loans between appropriations should be avoided at the time of transfer of duties and funds to another disbursing officer. Whenever a change in disbursing officers is contemplated and time permits, if the outgoing officer is carrying debtor appropriations, a special requisition for funds should be submitted so that the balances may be adjusted prior to the transfer of funds. If this course is not practicable, the retiring disbursing officer shall transfer to his successor the unadjusted balances under each appropriation, and shall forward with his final account current a statement showing the debtor and creditor appropriations and the proper charges and credits to be made to each. 813. Listing of inclosures.-(a) Papers forwarded to the Chief of Engineers with a disbursing officer's money account should be listed under "inclosures" on the accounts current, adding to or eliminating printed items as required. Original bids and Standard Forms No. 1036, supporting collections, shall be listed by names of bidders as inclosures on both copies of the account current. In addition to the inclosures listed on the printed form, such reports as abstract of property, report of procurement operations, and statement of discounts, which are required to be submitted with the account, should be listed. In the column headed "Sent by D. O.-Insert check" the number of inclosures should be stated instead of using check mark.

(b) Where the space allotted is not sufficient for the necessary additional insertions, all inclosures submitted with the account should be listed on a separate sheet and this sheet pasted over the printed list of inclosures on the form.

813.1. Negative reports.—(a) Negative report on E. D. Form No. 25 (abstract of property), report of procurement operations and statement of discounts should be furnished where there are no items to be reported.

(b) The following schedules are not required except when there are transactions to be reported thereon:

Schedule of Collections (Standard Form No. 1026).

Schedule of Civil Service Retirement and Disability Fund Credits (Standard
Form No. 1070).""

Summary Statement of Disbursements and Collections by Appropriation
Limitations (Standard Form No. 1095).

Summary Statement of Disbursements and Collections by Official Projects
(Standard Form No. 1092).