EEPORT OF THE CHIEF OF THE DIVISION OF ACCOUNTS AND 



DISBURSEMENTS. 



United States Department of Agricultuee, 



Division of Accounts and Disbursements, 



Washington, D. C. Noverriber 6, 1912. 

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

 the Division of Accounts and Disbursements for tne fiscal year ended 

 June 30, 1912. 



Very respectfully, A. Zappone, 



CJiief of Division. 

 Hon. James "\^'ilson, 



Secretary of Agriculture. 



CHARACTER OF WORK. 



The Division of Accounts and Disbursements examines, adjusts, 

 and pays all accounts and claims against the department; decides 

 questions involving the expenditure of pubhc funds; prepares adver- 

 tisements for all work and sup])lios not contracted for by the General 

 Supply Committee of the Executive Departments; prepares letters 

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

 to the Treasury Department pertaining to fiscal matters; examines 

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

 requests for passenger and freight transportation; prepares 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. — Tliis 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 all'airs of the department, indexes all accounts, prepares 

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

 for rendition to the accountinf' officers of the 1 reasury the quarterly 

 abstracts of expenditures and collections and the account current 

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

 spondence with the accouutii\g oliicers of the Treasury in the settle- 

 ment of accounts. 



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