ISSUE, CARE, AND USE OF DISBURSING OFFICERS’ CHECKS. 
1921. 
Department Circular No. 8* 
Public Moneys (Third Edition). 1 
Treasury Department, 
OFFICE OF THE SECRETARY. 
Washington, January 29, 1921 
To Disbursing Officers of the United States and others concerned: 
The following instructions with respect to the issue, care, and use of disbursing officers’ 
checks are hereby promulgated : * 
1. All blank checks on the Treasurer of the United States for use by disbursing officers 
shall be issued by the Secretary of the Treasury, Division of Printing and Stationery, to whom 
all correspondence relating thereto should be addressed, and only blank checks thus issued 
shall be used by disbursing officers in drawing checks on the Treasurer of the United States. 
2. The Chief of the Division of Printing and Stationery, as well as others who may dis- 
tribute blank checks to disbursing officers, shall keep a complete record of the class, numerical 
symbol, and serial numbers of all checks issued, and of the transfer to another disbursing 
officer or return to the issuing office of unused checks. 
3. A disbursing officer receiving a supply of checks shall receipt for them to the issuing 
officer except in case of a new issue on requisition, when no receipt is required. When a dis- 
bursing officer is succeeded by another, the officer relieved shall transfer his unused checks 
to his successor, retaining for file with his official records the register of checks issued. The 
successor shall use the checks so transferred by striking out the former officer’s numerical 
symbol and inserting his own, except where the officer relieved is merely transferred from one 
station to another in the same service and is to continue to disburse money under his former 
numerical symbol, in which case he shall retain the checks issued to him and use them in his 
new office. If there is a probability that the officer relieved will again disburse under the 
same symbol number, he should not transfer his checks. All transfers of checks should be 
reported to the Chief of the Division of Printing and Stationery as soon as accomplished, and 
the reports should specify details as to serial and symbol numbers, names, and dates, in order 
that the record of checks issued may be corrected. The serial numbers of checks transferred 
should not be changed. After a transfer is made the new officer should strike out the symbol 
number appearing on the checks and substitute his own before issuance; but this symbol 
number should not again be changed. All checks which can not be used should be returned 
to the Chief of the Division of Printing and Stationery for destruction. When the location of 
the disbursing officer, printed at the head of the check, has been changed once, it should not 
again be altered, but the checks should be returned for destruction. It is the desire of the 
Department to prevent the excessive waste of disbursing officers’ checks, but this is not to be 
accomplished at the expense of alteration or mutilation. When a disbursing officer leaves the 
service permanently and no successor is to be appointed, the unused checks on hand should 
be returned to the Chief of the Division of Printing and Stationery for credit. 
4. Should a disbursing officer or agent make an erasure or alteration on any of his checks 
he should treat the check as spoiled and promptly cancel it. In any event, before using any 
chock on which he has made an erasure or alteration, the disbursing officer must certify across 
the face of the check, over his full signature, to the correctness of such erasure or alteration. 
1 The second edition of this circular was issued July 3, 1915. It is entirely superseded by this edition, effective 
January 29, 1921. 
The serial numbers of checks transferred should not be changed. 
32057°— 21 
