44 



New Series of Numbers in Journal of Expenses 



Supervisors will adopt a new series of numbers in their Journal of Expenses, for 

 1909 accounts, beginning with No. 1. 



Payment of Accounts by Check 



It is extremely desirable that temporary special disbursing agents pay accounts by 

 check rather than in cash. In cases of emergency, however, such as fire-fighting 

 expenses, cash may be used, but whenever a check is acceptable it is better policy to 

 pay in this manner. 



Expenditures for Permanent Improvements 



The expenditure, by supervisors for permanent improvements, of money allotted 

 them for general expenses is not authorized and should be made only upon authority 

 from the Forester. 



Form 221. Telephone Service 



This form is to be used in lieu of cash payments for telephone service with com- 

 panies that have made special contract rates for the Forest Service. All the blank 

 spaces must be filled as indicated before being signed. 



Written messages to be transmitted by telephone and telegraph should be indorsed 

 "Office Business" and take Government telegraph rates. Copies of all such mes- 

 sages will accompany the account of the telephone or telegraph company when 

 submitted to this office for payment. 



No charge for this service should be made in the Journal of Expenses against the 

 letter of authorization, since expenses of this character are paid from a contingent 

 fund set aside for this purpose. 



OFFICE OF 



Requisitions for Supplies 



Supervisors continue to send requisitions for supplies to the Washington office. 

 The Section of Supplies in Washington is no longer equipped to fill these requisi- 

 tions, and it is necessary to forward them to the supply depot at Ogden, Utah. As 

 indicated in the Field Program for June, supervisors will make requisitions for sup- 

 plies directly to the Ogden depot. 



Numbering of Vouchers Affecting Forest Accountability 



Forest officers in charge have not been following the instructions contained in 

 Service Order 15, " Property accounting on the National Forests." This order re- 

 quires that the inventory taken on June 1, 1908, should be numbered " 1," and that 

 .every subsequent transaction affecting Forest Accountability, whether on Form 128 D, 

 939, 858, or 217, should be given a number following serially the No. 1 on the inven- 

 tory. A great many of these vouchers have been received with no number given, 

 and it has been necessary in every case to return them to the sender for the neces- 

 sary information. It also often happens that when Form 939 accompanies Form A 

 or Form 4 it bears the number of the account to which it is attached, instead of 

 being given the next serial number. 



Supervisors should read over Service Order 15, with a view to obtaining a thorough 

 understanding of the working idea involved. 



OFFICE OF ENGINEERING. 



Standard Plans and Bills of Material 



The Standard Plans for Rangers' Cabins and Bills of Material have been sent out 

 to all supervisors. The set bound in heavy board covers is to be retained in the 

 supervisor's office, and the sets bound in manila are for use in the field, if desired. 

 Supervisors who have not received these plans or who require additional sets should 

 make requisition for them to the Property Clerk, Ogden, Utah. 



