IIO PROBLEMS IN WILD LIFE CONSERVATION 



P re-auditing of Accounts: The Auditing Section of the 

 Division of Administration keeps the books for the Bureau 

 and pre-audits all accounts before payment. 51 The audit is 

 based on (a) the appropriation acts, (b) the regulations of 

 the United States Department of Agriculture, (c) the stand- 

 ardized government travel regulations, (d) the bureau 

 memorandums, and (e) the decisions of the Comptroller- 

 General of the United States. In addition, copies of the 

 annual letters of authorization, 52 contracts, and leases are 

 kept on file and checked again before a voucher purporting 

 to make a payment under them is allowed. Copies of such 

 leases and contracts are filed with the General Accounting 

 Office under the identical number as in the Auditing Section 

 and when the voucher is given the legislative audit by that 

 office it is again checked. 



The vouchers coming in from the field men for purchases 

 are usually supported by a bill from the company from 

 which the purchase has been made. If the bill is passed as 

 an authorized expense, it is sent to the Disbursing Clerk of 

 the Department who mails back a check immediately. If 

 the voucher is for travel expenses, the check constitutes a 

 reimbursement to the spending officer or employee. In case 

 the Auditing Section finds errors it may either refuse pay- 

 ment altogether or require an explanation regarding the ex- 

 penditure, suspending payment until received. 



Another duty of the Auditing Section is to prepare the 

 Bureau's payroll. Employees in the field send in a written 

 statement each month of the number of days they have 

 been on duty, but as this must be mailed around the i8th 

 of the month so as to reach Washington before the 

 30th, each employee is required to wire the Bureau on the 



51 Sometimes called the Administrative Audit. 



52 Issued annually to each person in the Survey authorized to spend 

 money, setting forth duties and the purposes for which he may make 

 expenditures. 



