2 
5. For preservation and future reference, every disbursing officer shall send, not later than 
the time of rendering his next account, all spoiled and canceled checks to the Auditor who 
settles his accounts. 
6. For the protection of all concerned, the greatest care should be exercised in the custody 
of blank checks. Blank checks should be kept under lock and key when not in use, and so far 
as possible should be kept locked in the disbursing officer’s safe. Disbursing officers should 
take care to check up from day to day their check books and blank checks in current use, and 
so far as possible should make an examination at the beginning and end of each day’s business 
to see that no blank checks have been abstracted. 
7. No disbursing officer shall issue a check on the Treasurer of the United States until he 
has ascertained his individual numerical symbol from the Treasurer of the United States, which 
numerical symbol shall be printed, stamped, or written in the lower right-hand corner of each 
check. 
8. (’hecks should not be dated later than the date when delivered or mailed to the payee; 
and the Treasurer of the United States may decline to make payment of checks bearing dates 
later than the day on which presented for payment. 
9. Requisitions for blank checks shall be made on the Secretary of the Treasury, Division 
of Printing and Stationery, on Form 1231, furnished by the Department for this purpose. 
These requisition blanks should he filled out completely with such ink, pencil, or typewriter 
ribbon as will permit of their being press-copied in the Division of Printing and Stationery after 
administrative action has been taken thereon. In ordering disbursing officers 7 checks, six weeks 
should be allowed for printing and delivery, and a supply sufficient to last six months should be 
requested, unless for good reason (which should be stated on the requisition) the quantity ordered 
is intended for more or less than six months’ supply. 
10. Department Circular No. 30, dated June 25, 1909, which requires that on checks of 
United States disbursing officers the amounts and names of payee shall be filled in either with 
pen and ink, or with the needle-point typewriter which perforates the paper, and prohibits the 
use of the ordinary typewriter for the purpose, is hereby amended so as to permit the use of the 
ordinary typewriter with plain type or rubber stamps for filling in names and amounts on war- 
rants and checks, provided such warrants and checks are written on the protective surface-tinted 
blanks furnished by the Treasury Department. Only typewriter record ribbons, writing black 
or blue, the ink of which must be heavy and of the most permanent nature, or stamp pads inked 
with a permanent heavy black ink, shall be used for the purpose, so as to secure clear, well-inked 
impressions which can not be easily erased without removing the protective surface tinting at 
the same time. Extreme care should be exercised in the preparation of checks to see that spaces 
aro not left unfilled in such maimer as to facilitate alteration. 
D. F. HOUSTON, 
Secretary of the Treasury. 
WASHINGTON ; GOVERNMENT PRINTING OFFICE : 1921 
