
ANY fe 
BUSINESS ADMINISTRATION 
Fiscal Regulations 
We are quoting below from.a recent letter issued by the Bureau of 
Plant Industry. This subject is of the greatest importance and is worthy 
of careful study by the personnel of this Bureau. 
"Inquiry is sometimes made whether strict compliance with the fis- 
cal regulations is essential to good administration. The answer repeated— 
ly made to this question is that compliance with law, and the rules and 
regulations established thereunder, is imperative in the proper conduct 
of the Government's business. There is no more important responsibility 
in our expenditures of public funds than careful observance of the law as 
embodied in the Fiscal and Administrative Regulations. 
"In cases where employees have violated the fiscal regulations or, 
in one way or another, have made false statements relating to fiscal 
records where there is evident dishonesty of intent, the action to be 
taken with reference to the employee concerned is clear and necessary. 
Most cases which involve difficulty, however, are those where the in— 
fraction of the fiscal regulations results from carelessness, from ap-— 
parent ignorance of what the regulations require, through an effort to 
accomplish a desirable end by methods in conflict with the regulations, or 
from an effort to get out of some complication in the least embarrassing 
way. 
"We are especially concerned over the thought sometimes voiced 
that as long as a man does not personally benefit, misrepresentation in 
fiscal records is not particularly serious, and over the possibility that 
the making of improper records may be disregarded or condoned by employees 
Supervising the work of others. It should be kept clearly in mind that, 
in undertaking work for the Federal Government, a contract is entered into 
by the individual not only to carry out certain specific tasks but to ac- 
complish these tasks under the laws and regulations provided by Congress 
and the executive officers of the Government. 
"It is recognized that in some respects the fiscal regulations are 
not entirely adapted to the carrying on of some activities of the Depart— 
ment. Certain requirements at times appear unreasonable and difficult 
to operate under." It is also recognized, however, that a great deal of 
the trouble results from the lack of planning and anticipation of needs. 
"Effort has been made to have undesirable restrictions corrected and such 
‘effort will be continued. But-however difficult the fiscal regulations 
may seem, they must be strictly respected. No one can agree that a regu— 
lation which appears unjust or unreasonable to some persons affected by 
it is not to be complied with. That idea once started is fatal to the 
morale of any organization. It should be the universal rule that whenever 
Bureau officers are in doubt as to what may properly be done in any fiscal 
matter, they will give the supervising or auditing officers all the facts 
aiu be guided by their determination. 
