CONTENTS. Page. 1. TREASURY CIRCULAR No. 36... 2. OUTLINE OF OBJECTS OF GOVERNMENT EXPENDITURES Salaries, wages, and other compensation for personal services currently 11 25-131 Subsistence and care of animals and storage and care of vehicles Communication service... Printing, engraving, lithographing, and binding (service). Furnishing of heat, light, power, and electricity (service). Supplies.... Special and miscellaneous services other than personal (including Materials not specifically adapted for use as supplies, equipment, or structures Stationery, drafting, scientific, and educational supplies.. 43 44 50-83 50 Fuel (including burning and illuminating gases, oils, and liquids).... 53 56 Heat, light, power, and electrical equipment (for the production of heat, light, power, and electricity, for refrigeration, and for the transmission 62 65 69 82 83 81-116 of power) 84 Production and construction equipment (excluding transportation 37 95 Transportation and conveying equipment (including containing 96 101 Care-taking, property, and life-preserving equipment (including 105 108 112 Special and miscellaneous equipment... 116 2. OUTLINE OF OBJECTS OF GOVERNMENT EXPENDITURES-Continued. Structures, and parts, and nonstructural improvements to land... Land........... Capital outlays for rights and obligations, and payment of debt Purchase of rights to demand, control, or enforce action, or of rights to Payment of debt and payment to sinking funds.. Repayment of deposits......... Treaty obligations... Refunds, awards, and indemnities. Fixed charges and contributions other than pensions and retirement salaries. Rents. Royalties.. Fees for licenses, permits, and privileges. Interest....... Insurance and depreciation funds.. Educational and general-welfare grants and contributions. Burial expenses, providence funds, and other gratuities. Pensions and retirement salaries. Losses and contingencies..... Page. 117 122 123.124 123 123 123 123 124 125-129 125 128 128 128 129 129 129 129 130 131 DEFINITIONS OF CLASSES OF EXPENDITURES OUTLINED IN CIRCULAR NO. 34, GOVERNING EXPENDITURE ACCOUNTING AND REPORTING. 1911. Department Circular No. 36. TREASURY DEPARTMENT, OFFICE OF THE COMPTROLLER OF THE TREASURY, To all whom it may concern: For the purpose of giving to each class of expenditures outlined in Department Circular No. 34 (Revised), signed by the comptroller and approved by the Secretary of the Treasury June 20, 1911, the same content in each branch of the service where accounts are kept, the following definitions are promulgated: A. SALARIES, WAGES, AND OTHER COMPENSATION FOR PERSONAL SERVICES CURRENTLY RENDERED.-All expenditures for services which are personal in character-that is, which consist in acts of particular persons performed by virtue of a contract (express or implied) or by virtue of the existence of an official relation which places the skill or ability of the persons rendering such services under the continuous direction and control of another (employer or official superior) during the period of service-including (1) services of persons in official relation or attached to branches of the Government which under the Constitution are both civil and military in character; (2) regular salaries and wages for civil services, and pay while on leave; (3) holiday, Sunday, and overtime allowances for civil services; (4) extra pay for special assignments of civil services; (5) fees and other compensation for special civil services rendered under contract or open-market order (such as professional service fees, fees for special technical work when not paid by a per diem, monthly, or annual salary); (6) trophies, prizes, awards, badges, and certificates for personal civil services; (7) other compensation for civil services; (8) compensation for Army and Marine Corps services; (9) compensation for Navy services. B. SERVICES OTHER THAN PERSONAL.-All expenditures for services other than personal-that is, which consist in the results of acts of persons who by contract (express or implied) have undertaken to accomplish such results without giving to another any right to direct or control their ability or skill-including (1) transpor tation of persons (service); (2) transportation of things (service); (3) subsistence and support of persons (service); (4) subsistence and care of animals and storage and care of vehicles (service); (5) communication service; (6) printing, engraving, lithographing, and binding (service); (7) advertising and publication of notices (service); (8) furnishing of heat, light, power, and electricity (service); and (9) other classes of service not personal in character, such as (a) repairs by contract or open-market order, (b) storage not incident to transportation, (c) court or other public-office service, (d) commercial reference service, (e) clipping service, (f) computation and statistical service, (g) towel service, (h) bill-posting service, (i) rubbish, ashes, and garbage removal service, (k) protective, preventive, and other services not personal in character and not otherwise classified. 1. Transportation of persons (service).—All expenditures for services other than personal which have for their end or purpose the carrying of persons from place to place, whether by land or water, or for the furnishing of comfort incident to actual transportation-including (1) steam or electric railroad fares (not local); (2) fares by water (not local); (3) combined rail and water fares (not local); (4) interurban electric railroad fares (not local); (5) local transportation (such as street car fares; ferry charges; hire of coach, cab, carriage, or motor vehicle with driver or chauffeur; hire of cab, coach, carriage, or motor vehicle without driver or chauffeur; local stage or omnibus fares; local or suburban railroad fares; local or suburban fares by water; local or suburban rail and water fares; and special and miscellaneous local transportation charges, including hire of launch or boat and hire of saddle animal); (6) sleeping-car, chair-car, drawing-room, and stateroom fares; (7) charter of passenger cars, trains, or vessels; (8) towage, dockage, wharfage, moorage, and canal charges of Government owned or chartered passenger vessels; (9) other incidents of actual transportation, such as (a) passports, (b) tolls, (c) excess baggage, (d) storage incident to travel, (e) long-distance stage, carriage, or motor-vehicle fares and hire, (f) mileage allowances, (g) allowances other than mileage in lieu of transportation expenses, (h) switching private cars or trains (local movement), (i) steamer chairs, (j) tips for transportation services, (k) transfers not included. in through tickets. 2. Transportation of things (service).-All expenditures for services other than personal which have for their end or purpose the carrying of things (other than packages by post or commercial messenger), animals, or deceased persons, from place to place, whether by land or water, or for the furnishing of care to such things, animals, or deceased persons while in process of being actually transported—including (1) freight and incidental charges; (2) express, other than local, and incidental charges; (3) local transportation (drayage, floatage, lighterage, and local expressage); (4) chartering of cars, trains, or vessels; (5) towage, dockage, wharfage, moorage, and canal charges of Government owned or chartered freight vessels; (6) mail transportation, other than local (cost of carriage to Post Office Department); (7) transportation of corpses (other than local); and (9) other incidents of transportation of things, such as (a) duties, (b) entry fees and brokerages, (c) tolls, (d) primage, (e) parcel post (not to include expenditures of the Post Office Department for carriage). 3. Subsistence and support of persons (service).-All expenditures for services other than personal the end or purpose of which is to provide food, lodging, and personal care to persons--including (1) furnishing of food; (2) furnishing of lodging; (3) furnishing of food and lodging; (4) furnishing of food, lodging, and other miscellaneous service; (5) per diem in lieu of subsistence; (6) mileage in lieu of subsistence; (7) commutation of subsistence and support; and (9) other incidents of subsistence and support of persons, such as (a) laundry service, (b) bath service, (c) barber service, (d) gratuities. 4. Subsistence and care of animals and storage and care of vehicles (service).-All expenditures for services other than personal the end or purpose of which is to provide for the subsistence and care of animals and the storage and care of vehicles-including (1) furnishing forage; (2) stabling (without forage); (3) subsistence and care of animals; (4) subsistence and care of animals and storage and care of animal-drawn vehicles (one payment for all); (5) pasturage; (6) storage and care of animal-drawn vehicles; (7) storage and care of motor vehicles and motor-drawn vehicles; and (9) other incidents of subsistence and care of animals and storage and care of vehicles, such as (a) clipping, (b) shoeing animals, (c) cleaning animals, (d) cleaning vehicles. 5. Communication service.-All expenditures for services other than personal the end or object of which is to transmit messages from place to place—including charges for (1) land-telegraph service; (2) marinecable service; (3) wireless-telegraph service; (4) telephone service; (5) combined telegraph, cable, and telephone service; (6) postal service (not to include parcel post nor expenditures by Post Office Department for carriage); (7) commercial messenger service; and (8) delivery charges.1 6. Printing, engraving, lithographing, and binding (service).—All expenditures for services other than personal the end or purpose of which is to imprint or engrave characters on paper, cloth, or other material for publication, and to fasten paper or other materials 1 Confine to services rendered under contract or open-market order, as in the case of other items in B. Thus, exclude the cost of transmitting messages by Government telegraph stations or by Government messengers. |