= 12 = 
bureau of the facts so that steps may be taken to deduct the Government's 
ascertained loss, if any, from the amount paid the contractor for the 
material. Bureau accounting officers should scrutinize the memorandum 
bills of lading upon their receipt to make sure that the contract ship—- 
ping point is entered in the certificate of issuing officer or, if it is 
not. to ascertain it and note it upon the memorandum copy; and in the 
second place to take steps towards learning the Government's additional 
expense if any in case of discrepancy for recharge against the contract— 
or, provided such recovery is not already in progress on notice from the 
consignee. Where adjustment is made, full notation thereof should appear 
on the memorandum bill of lading with reference to the number of ihe 
youcher by which contractor is paid. This should not be bureau or pre— 
audit voucher number, but that of the disbursing clerk, temporary dis— 
pursing officer or fiscal agent as the case may be. These entries on the 
memorandum bill of lading should be transcribed to the original upon its 
receipt with the carrier's bill, pains being taken not to omit contract— 
or's voucher number and statement whether adjustment has or has not been 
made. The effort should be to adjust before contractor is paid. This, 
however, may not always be feasible, particularly in the discount cases 
where the difference in shipping charges is certainly or probably less 
than the discount, so that the department would lose by taking time to 
investigate the transportation situation. 
"Collections of excess transportation charges from the vendor sub—- 
sequent to payment for the supplies should be noted initially on the 
memorandum bill of lading and later on the original, by entry of the 
amount and the number of the covering bureau schedule of collections, 
Form 1044, together with reference to the vendor's voucher number. 
"Resuming, the procedure covers’ the following steps in the bureau 
accounting offices: 
"1. Verification of entry of contract shipping point on memoran— 
dum bill of lading and the supplying of omissions. 
"2, In case of discrepancy between actual and contract shipping 
point, ascertainment of the department's loss, if any. 
"3, Deduction of such loss from the payment to the vendor unless 
delay in determining amount sacrifices discount of greater value than 
the presumptive transportation loss. In latter event, demand upon vendor 
for refund when loss is ascertained. 
"4. In all cases of discrepancy between actual and contract ship— 
ping point whether involving loss or not, entry on the memorandum bill 
of lading of vendor's voucher number and transcript thereof on the original 
bill of lading at its receipt. 
