REPORT OF THE CHIEF OF THE DIVISION OF ACCOUNTS AND 



DISBURSEMENTS. 



U. S. Department of Agriculture, 

 Division of Accounts and Disbursements, 



Washington, D. C, October 28, 1910. 

 Sir: I have the honor to submit herewith a report of the work of 

 the Division of Accounts and Disbursements for the fiscal year ended 

 June 30, 1910. 



Very respectfully, A. Zappone, 



Chief of Division. 

 Hon. James Wilson, 



Secretary of Agriculture. 



CHARACTER OF WORK. 



The Division of Accounts and Disbursements audits, adjusts, and 

 pays all accounts and claims against the Department; decides ques- 

 tions involving the expenditure of public funds; prepares advertise- 

 ments for all work and supplies not contracted for by the General 

 Supply Committee of the Efxecutive Departments; prepares letters 

 of authority; writes, for the signature of the Secretary, all letters 

 to the Treasury Department pertaining to fiscal matters; examines 

 and signs requisitions for the purchase of supplies; issues bills of 

 lading and requests for passenger and freight transportation; pre- 

 pares the annual estimates of appropriations; prepares annual fiscal 

 reports to Congress, and transacts all other business relating to the 

 financial interests of the Department. 



organization. 



For the purpose of systematizing its work, the Division is divided 

 into five sections, as follows: 



Cashier's section. — This section prepares and mails all checks 

 and handles all moneys received and disbursed. 



Auditing section*. — This section audits all salary, reimbursement, 

 purchase, telegraph, and express accounts. 



Bookkeeper's section. — This section keeps all books pertaining 

 to the fiscal affairs of the Department, indexes all accounts, prepares 

 all requisitions on the Treasury for advances of public funds, compiles 

 for rendition to the accounting odicers of the Treasury the quarterly 

 abstracts of expenditures and collections and the account current 

 covering the liability for public funds, and has charge of the corre- 

 spondence witli the accounting odicers of the Treasury in the settle- 

 ment of accounts. 



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