20 THE UNITED STATES GEOLOGICAL SURVEY. [bull. 227. 
for the information of the appropriation committees in Congress; 
keeps accounts with the appropriations and allotments made for the 
various lines of work, and examines all vouchers for expenditures, to 
see that every requirement has been complied with, before they are 
forwarded to the Treasury Department for final accounting. Prior to 
1901 this division was charged also with the property accountability 
and the making of purchases; but in the year named, owing to great 
increase in the appropriations and in the number of accounts and 
vouchers, the duties relating to property were transferred to the 
section of correspondence, records, supplies, and shipments. 
The chief disbursing clerk pays the salaries of most of the employees 
and many other bills; but during the field season, when many parties 
are at work in sections of the country remote from Washington, it is 
necessary that bills be paid by special disbursing agents near at hand. 
There are numerous laws of the United States regulating the dis- 
bursement of money by its agents. All disbursing agents are required 
to submit their official accounts to the accounting officers of the 
Treasury, who pass judgment on their legality. The rulings of the 
accounting officers form a body of judicial law supplementary to 
statute law. The entire system of enactments and rulings is so 
voluminous and complex that no successful attempt has been made to 
codify it. 
Disbursing agents of the Survey are bonded officers, and must render 
strict account of the moneys intrusted to them. They are required to 
have their funds deposited either with the Treasurer of the United 
States or an assistant treasurer of the United States or with a desig- 
nated depositary; and disbursing agents are not responsible for the 
loss of funds thus deposited. The}^ are also required in most cases to 
make disbursements by check, and are thus relieved of the respon- 
sibility involved in the actual handling of cash. 
In the office of the chief disbursing clerk the following books are 
kept: (1) A ledger of disbursements, showing an open debit and credit 
account with every disbursing officer, and also with every appropria- 
tion made from year to year; (2) a consolidated account current, show- 
ing a recapitulation of all public funds in the hands of disbursing 
officers, as per last report, received since, expended or otherwise dis- 
posed of, and remaining on hand at the end of every month; (3) a 
classification of expenditures, showing the amounts paid under the 
different heads of appropriations; (4) an allotment book, showing the 
amount allotted every division of the Survey for the fiscal year's work. 
It is the universal custom of the Government in the settlement of 
its bills to require the signing of receipts before payment. When 
accounts are settled by mail, vouchers in duplicate, properly filled 
out, are transmitted to the creditor for signature, and upon their 
return a check is sent in payment. All vouchers must be written and 
