I02 THE UNITED STATES DEPARTMENT OF AGRICULTURE 



same amount or proportion to each (juarter. While this 

 latter practice undoubtedly conforms more nearly to the 

 law, it greatly increases the financial administrative work 

 by requiring such close scrutiny of unencumbered balances. 

 Jt also tends to enhance the evil, which is found throughout 

 the government services, of postponing the expenditure of 

 a large part of the appropriation until late in the fiscal year, 

 with consequent hasty and ill-considered expenditures at the 

 end of the fiscal year to avoid having any considerable part 

 of the funds revert to the Treasury. 



At the beginning of each fiscal year, after the allotments 

 have been completed, a ' letter of authorization ' is issued by 

 the Secretary of Agriculture to the head of each bureau 

 or other primary unit giving him authority to incur ex- 

 penses, in accordance with law, to the amount of the funds 

 appropriated for the use of the particular administrative 

 unit. This letter then constitutes the basis of authority for 

 the chief of bureau when conferring authority to incur ex- 

 penses upon his own subordinates. Only in a few pre- 

 scribed instances is further authorization required from the 

 Secretary. 



All of the detailed financial records of appropriations and 

 expenditures are kept in the various bureaus or other pri- 

 mary administrative units to which they relate. By act of 

 July 31, 1894," all accounting forms must be either pre- 

 scribed or approved by the Comptroller of the Treasury. 

 This requirement together with the constant general super- 

 vision exercised by the Office of the Secretary has resulted 

 in a fair degree of uniformity both as to forms and pro- 

 cedure, in the various bureau accounting offices. The work 

 of these offices is further systematized and coordinated by 

 the publication and periodical revision of an authoritative 

 manual of fiscal regulations of the department. This 

 manual also serves as a convenient guide in fiscal matters 

 to all officers of the department." 



>''28 Stat. L. 162. 



" Such regulations arc required l)y law. 28 Stat. L. 207. 



