44 ORGANIZATION OF THE U. S. NATIONAL MUSEUM. 



IDEP^RTMIEiN^T OF ^CCOTHSTTS. 



CXYIIL 



Preparation of Vouchers and Disbursements. — All accounts will be aa- 

 ministered iiuder the direction of the Chief Clerk of the Smithsonian 

 Institution, and all payments made from his office. 



The Museum will not be responsible for the payment of any bills 

 contracted without a written order from the Director or Assistant 

 Director or Chief Clerk of the Smithsonian Institution. 



Orders are to be returned by the party furnishiug the article required, 

 with the cost stated, and the receipt of the person to whom it w^as deliv- 

 ered. 



Bills presented are to be examined by the Accountant, to see that the 

 calculations are correct and the voucher in proper form, i)rices reason- 

 able, and the articles delivered. 



The payment of bills is to be made between the twenty-fifth and the 

 last day of each month, and of salaries on the last day of the mouth. 



Cash from sales of old material, publications, postage- stamps, &c., to 

 be deposited with the Accotmtant. 



The amount required to pay bills in foreign countries is to be ascer- 

 tained by the Accountant, and the statement of the bank as to cost to 

 be kept with the voucher. 



A statement is to be made to the Drector monthly of the receipts and 

 expenditures, and of all contracts and agreements involving exj)enditure. 



CXIX. 



Certification and Approval of Accounts. — Accounts must be certified 

 to by the Assistant Director or other officer designated by tbe Director, 

 and must be approved by the Director or Secretary of the Smithsonian 

 Institution. 



cxx. 



INSTRUCTIONS FOE, MAKING OUT ACCOUNTS. 



1. Vouchers must be signed in ink, and by the person in whose name 

 the account is made — not "per" any agent or clerk — and the amount 

 expressed both in writing and figures. 



2. The signature should be at the bottom of the page, and should cor- 

 respond with the name of the individual or com])any, at the head of the 

 account. Signature by agent will not answer ; it must be by the principal. 

 Nothing should be written on the blanks excepting the signature. Any 

 vacant spaces will be filled up in this office when payment is made. 



3. Evidence of authority to sign vouchers for incorporated or unin- 

 corporated comi)anies must accompany accounts. Such evidence should 

 be in the form of an extract from the by-laws or records of the coni])any 

 or association, showing the authority of the officer to receive and receii>t 

 for moneys for the com^jany, and giving his name and the date of his 

 election and apijointmeut, which extract must be verified by a certili- 



