FINANCIAL ADMINISTRATION IO3 



For several years prior to the fiscal year 1913, the admin- 

 istrative examination or audit of all vouchers submitted for 

 payment was made in the Division of Accounts and Dis- 

 bursements. By act of August 2t„ 1912,^- the task of 

 making the administrative examination of all public ac- 

 counts, preliminary to their audit by the accounting officers 

 of the Treasur}% was specifically committed to the admin- 

 istrative heads of the bureaus or divisions in the executive 

 departments. Aside from a very cursory examination made 

 under the direction of the disbursing clerk for his own 

 protection and to see that they represent legal claims, the 

 only audit to which vouchers are subjected, prior to their 

 payment, is that made in the various bureaus. In the case 

 of doubt as to any claim, the disbursing clerk is authorized 

 to secure a decision from the Comptroller of the Treasury. 



In common with all public vouchers, those of the Depart- 

 ment of Agriculture are examined, subsequent to their pay- 

 ment, by the auditors of the Treasury Department. At the 

 end of each quarter a statement of exceptions is submitted 

 to the disbursing clerk. As the bonded financial officer, he 

 is primarily responsible for any unauthorized or improper 

 payments made by him. Usually, however, he can recoup 

 by appealing through the bureau accounting officers to the 

 persons to whom the erroneous payments were made. 



As an aid to the administrative head of the department in 

 securing general supervision over the fiscal affairs, and as 

 a means of checking and verifying all financial records, the 

 disbursing clerk is required to list or schedule the payments 

 charged against each bureau. 



At the end of each quarter, and before the vouchers are 

 sent to the Treasury Department, these lists are transmitted 

 to the various bureaus for comparison with the bureau 

 financial records. When the differences, if any, have been 

 adjusted the lists are approved by the chief of bureau, and 

 the accounts are assumed to be correct. The vouchers are 



^•2,7 Stat. L. 360. 



