SUPERVISORS' ACCOUNTS. 121 



Officers allowed a per diem will enter as a separate item the 

 dates for which it is due, but will not enter the amount. 



The name entered at the top of a pay voucher must be identical 

 with the signature. 



SUPERVISORS' OFFICES. 



Reserve headquarters should be located in the nearest town to 

 the reserve that offers proper railroad, telephone, telegraph, and 

 mail facilities, and maybe secured only through the permission of 

 the Forester. In every case an office should be equipped with a 

 proper sign. Request for authority to rent an office must describe 

 the location and condition of the building and the rooms, and give 

 in detail what is secured with the office, as light, heat, telephone, 

 or janitor service. The danger from fire should be carefully 

 considered and reported upon. In every case a lease will be 

 prepared in the Washington office for execution by the lessor. 

 Supervisors must never occupy an office that is furnished rent free 

 by a company or individual. 



EXPENDITURES. 



The Fiscal Regulations of the Department of Agriculture must 

 be followed literally in incurring expenses and preparing accounts, 

 to secure their payment. 



REG. 75. No expenditure may be made without pre- 

 vious authority, but by order of the Secretary of Agri- 

 culture the Forester will sign letters of authorization 

 to forest officers. Such letters are drawn so as to facili- 

 tate the settlement of accounts for expenses incurred in 

 the administration and protection of the forest reserves, 

 but the aggregate amount of expenses incurred there- 

 under must not exceed the amount allotted, and must be 

 sanctioned by previous instructions issued by the Forester, 

 except in emergencies, for which provision is made in 

 Regulation 12 of the Fiscal Regulations. 



The terms and amount of a letter of authorization must cover 

 every expense incurred, including the purchase of supplies, trav- 



