REPORT OF THE CHIEF OF THE DIVISION OF ACCOUNTS 



AND DISBURSEMENTS. 



United States Department of Agriculture, 



Division of Accounts and Disbursements, 



Washington, D. C, October 13, 1923. 

 Sir : I am transmitting herewith the annual report of the Division 

 of Accounts and Disbursements for the fiscal year ended June 30, 

 1923. 



Very respectfully, 



A. Zappone, 



Chief of Division. 

 Hon. Henry C. Wallace, 



Secretary of Agriculture. 



CHARACTER OF THE WORK. 



As departmental disbursing clerk, the Chief of the Division of 

 Accounts and Disbursements, m accordance with law and regulation, 

 pays the accounts submitted to him by the various bureaus, divisions, 

 and services of the department. Accounts are examined to ascertain 

 that approvals are genuine, that computations, extensions, and ad- 

 ditions are correct, and that there are appropriations out of which 

 the items are legally payable. A detailed cashbook record of pay- 

 ments is maintamed. and controlling appropriation and disbursing 

 ledgers are kept for the 800 or more appropriations, subappropria- 

 tions and funds of the department for the current fiscal year and 

 two prior fiscal years, comprising a complete double-entry system of 

 ledgers and journal-cashbooks, with a subsidiary record of settle- 

 ments made through the General Accounting Office. A separate 

 double-entry ledger and journal-cashbook record is kept of the trans- 

 actions under the disbursing clerk's "special account" of trust and 

 special receipt funds. 



By the use of a card-index register of the payments made to the 

 individual creditors of the department for the current fiscal year and 

 two prior fiscal years, involving over 200,000 separate accounts and 

 necessitating 500,000 entries annually, duplicate payments are pre- 

 vented and a ready reference to payees and payments is made avail- 

 able. 



The disbursing clerk receives and deposits in the Treasury moneys 

 accruing to the department from various sources, as well as coopera- 

 tive trust funds handled through his "special account," and accounts 

 for same to the departmental administrative officers and the General 

 Accounting Office. Advances of public funds are made to employees 



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