ACCOUNT CURRENT 
1st Indorsement, 
OF 
Oi'imrtnunit nf Agriculture, 
STATION 
TEMPORARY SPECIAL DISBURSING AGENT, 
Erpartnumt nf Agriculture. 
FOR PERIOD 
from , 191 
to , 191 
under bond dated ... , 191 
Date, 191 
Respectfully forwarded to the Chief of 
j Bureau { , 
\ Office f 1 2 3 4 5 6 7 8 
for administrative examination, and roforeiiee 
to Hie Auditor for the State and other Depart- 
ments. 
Temporary Special Dishursinr; Aqcnt. 
2d Indorsement. 
Bepartment nf Agriculture 
(Bureau or office.) 
WASHINGTON, D. C., 
; 191 
Respectfully forwarded to the Auditor for 
the State and other Departments, Treasury 
Department, with the information that this 
account was received at the Department of 
Agriculture on , 191 , 
and has been given the administrative exami- 
nation required by law, and is 
approved 
Chief of Bureau. 
INSTRUCTIONS TO TEMPORARY SPECIAL DISBURSING- AGENTS, 
DEPARTMENT OF AGRICULTURE. 
1. When a temporary special disbursing agent accepts 
appointment as such it is his duty to become acquainted 
with the necessary accounting procedure, and the fol- 
lowing instructions, in addition to the Fiscal Regulations 
of this Department, should be carefully studied in order 
that his accounts may be brought to the best accounting 
standard before transmittal to the Auditor for the State and 
oth er D epartm ents . 
2. Accounts of temporary special disbursing agents must 
be rendered quarterly and mailed to the ( hief of his .Bureau 
or Office not later than twenty days after the conclusion of the 
quarter to which they pertain. Upon receipt they w ill be 
given an administrative examination, as required by law, 
before being approved by the Secretary, and transmitted 
to the Auditor for the State and other Departments. If 
accounts are not rendered on time the Treasury Depart- 
ment will not honor requisitions for money. 
3. When a new bond is given by a temporary special 
disbursing agent he must close his account under the 
former bond and deposit any unexpended balance before 
an advance of money will be made under the new bond. 
(Treas. Dept. Cir. .197 of 1898.) 
4. Alien deposits of public moneys are made the Treas- 
ury Department should be advised of the appropriation to 
which each of the several amounts should be credited, why 
the deposit is made, and whether or not personal credit is 
expected therefor. (Sec. 3621 of the R. S.) 
5. Items once disallowed by the Auditor can not later be 
allowed by him. Relief lies only in an appeal to the Comp- 
troller. A revision by the Comptroller of a disbursing 
account may be obtained at any time within a year from 
the date of the Auditor’s settlement thereof, and such 
revision by the Comptroller is final and conclusive on the 
Executive branch of the Government . (f Dockery Act.,” 
approved July 31, 1894, 28 Stat., 207.) 
6. Application may be made to the Comptroller by a 
temporary special disbursing agent Ihrouqk the Chief of his 
Bureau for a decision as to the payment of an account, but 
the account must be transmitted with the application. If 
a decision is desired on an important matter for which no 
account has been received, a request for the same may be 
made to the Chief of Bureau, and if there i nothing on 
file to cover the case, a decision will be requested of the 
Comptroller, by the Secretary of Agriculture. ('“ Dockery 
Act, approved July 81, 1891, 28 Stat., 208.) 
7. Copies of all decisions rendered by the Comptroller 
to temporary special disbursing a gen Is must be sent to the 
Office of Inspection, Department of Agriculture, for file. 
8. Original copies of all contrai ls and amoeinents must 
be forwarded to the Audi tor for the Slate and other I tepui't- 
ments with abstract and account current at the end of 
the quarter to which they pertain. Sec. 37 13 R. S. as 
INSTRUCTIONS— Continued. 
amended by the ‘ Dockery Act,” approved July 31, 1894, 
28 Stat., 210.) 
9. If a check Issued by a temporary special disbursing 
agent is lost a duplicate of the same may be issued, but it 
will be necessary for the payee to give a bond of indemnity 
and furnish an affidavit setting forth the loss, after which 
the check may be issued by the temporary special dis- 
bursing agent and forwarded to the Secretary of the 
Treasury through the Chief of Bureau for approval and 
return. (Secs. 3646 and 3647 R. S. and Treas. Dept, in- 
structions dated November 10, 1903.) 
10. Public money.-- must always be deposited in United 
States depositories, when practicable, unless permission of 
the Secretary of the Treasury is obtained to do otherwise. 
(Sec. 3620 R. S.) 
1 1 . All vouchers should ordinarily be paid by check and 
should show date of payment both in the body and in the 
brief, together with the date and number of the check and 
to whose order it was drawn. 
12. Bills for all authorized supplies, labor, etc., should 
be stated on vouchers and paid by check drawn to the 
order of the principal. 
13. Vouchers or sub vouchers containing unexplained 
erasures or interlineations should not be submitted. New 
and clean vouchers should be obtained or explanation 
made over the signature of the person signing Ihe voucher, 
and the mutilated voucher should be returned to the 
payees. 
14. It is not lawful to make any payments to parties not 
under contractual relations to the U. S. Government on 
behalf of other parties, such as to a warehouse company in 
settlement of railway freight bills. 
15. All correspondence in connection with disbursing 
accounts should be addressed to the proper officers of the 
Treasury Department, through the (.'hief of Bureau. 
8 — 1550 
