181 



issued for the official use of Forest officers and is not designed for general circulation. 

 A limited number of copies will be given to libraries, educational institutions, and 

 associations devoted to the interest of forestry, or to the conservation of other natural 

 resources. This book will not only furnish condensed information to Forest officers, 

 but will assist them in preparing diagrams for future editions of the Statistical Atlas. 



Proper Way to Remit to Depositories 



In all probability it will be some time before remittances are received in proper 

 form by the designated depositories in the District headquarters. The work done 

 by these banks is entirely gratuitous and every effort should be made to lighten it. 

 The officers on the Forests, and especially the rangers, can be of great assistance if 

 they will carefully explain to all with whom they transact business that drafts or 

 money orders are to be made payable as follows: In District 1, to the Western 

 Montana National Bank, Misspula, Mont; in District 2, to The Denver National 

 Bank, Denver, Colo.; in District 3, to The First National Bank, Albuquerque, N. 

 Mex.; in District 4, to The First National Bank, Ogden, Utah; in District 5, to The 

 First National Bank, San Francisco, Cal.; in District 6, to The First National Bank, 

 Portland, Oreg. 



Personal checks and bank drafts upon local banks will not be accepted by the 

 depositories nor credited until collection is made. The most acceptable form of 

 remittance is the post-office money order. The remittance and Form 861 are to be 

 mailed directly to the bank and' not to the District Fiscal Agent. If all Forest 

 officers will be careful properly to designate the cases on both the original and 

 duplicate Forms 861, it will help much in identifying the payment with the trans- 

 action. 



Hanger and Guard Labor 



Ranger and guard labor may, in the discretion of the supervisor, be 'used on per- 

 manent improvement work without charging the time to the project on which the 

 labor is placed. In all cases, however, the proper charge must b .1 indicated in the 

 detailed statement submitted upon the completion of each project. If a supervisor 

 cares to use ranger and guard labor on an authorized project and at the same time 

 charge it to his salary allotment, this may be done. In no case, however, must any 

 building cost more than $500, which figure must include all labor, material, and sup- 

 plies. Care should be taken to see that proper entry of the charge is made on Form 

 99 accompanying the voucher on which payment is made. 



Information as to Lost Property should be Specific 



The explanation given by supervisors on the Certificate of Loss, Form 858, is usu- 

 ally very meager and does not show beyond reasonable doubt that the loss of the 

 article was not due to fault or negligence. In many cases when the loss was excus- 

 able it has erroneously been charged against the supervisors for the reason that the 

 explanation submitted was incomplete. The attention of supervisors is called to 

 section 161 of The Green Book. 



Distribution of Salary between Allotments on Form 143 



Section 137, page 40, of The Green Book, concerns "Cost Keeping by Projects" in 

 Washington and is applied only to vouchers which are paid wholly from one appro- 

 priation. When National Forest pay rolls include salaries payable partly from 

 general expense and partly from improvement, the amount chargeable to each 

 should be determined from the salary table in The Fiscal Regulations or The Green 

 Book; thus, 4 days at $1,500 per annum should be $16.67, not four times $4.17, the 

 charge for 1 day. When Sundays or holidays are included in a period, they should 

 be added to the number of days charged. The 31st of the month should never be 

 charged to either allotment. 



