requirement of Treasury Circular of April 17, 1899, is strictly complied with: The object or purpose to which the avails are to be applied in case of any check drawn by a disbursing officer of the Army for an amount to be retained in his possession by authority of the Secretary of War * * * must be clearly indicated by a statement on the check that it is to obtain cash to hold in personal possession and date of authority to so hold funds given. (G. O. 120, 1905–1038280, M. S. 0.) 141. Cashbooks and checks.-1. All disbursing officers of the War Department are required to enter daily the cash receipts in the cashbook, so that the accounts of an officer will be in proper condition for inspection at the close of any day. 2. The object for which a check is drawn and the number or other necessary description of the voucher will be stated on the check stub or register of checks issued, as well as on the face of the check, as prescribed in paragraph 600, Army Regulations. (Par. I, G. O. 58, 1914–2172828 A, A. G. O.) 142. Indorsements on checks and Treasury warrants.— In order to insure against delay or possible loss in the matter of payment of Treasury warrants and checks of disbursing officers, the indorsements thereon must be written in ink or indelible pencil and must correspond in spelling with the name of the payee on the face of the warrant or check. (Par. III, Bul. 40, 1915-2341982, A. G. O.) 143. Lists of outstanding checks.-In the preparation of lists of outstanding checks, disbursing officers of the War Department will, in each instance, use Form No. 3a, I. G. D., utilizing one line for each item. (Par. III, G. O. 65, 19132082365, A. G. O.) 144. Computation of annual or monthly pay.-The act of Congress approved June 30, 1906 (34 Stat., 763), prescribing rules for division of time and computation of pay for services rendered by persons in the service of the United States whose compensation is annual or monthly is construed by the comptroller as requiring that 1. Each calendar month shall consist of 30 days, and the computation of salary shall be by each month separately, onetwelfth of an annual salary constituting the compensation for each month. 2. One-thirtieth of a monthly installment of salary is to be allowed for each day of service from the 1st to the 30th, inclusive. The last day of February counts as three days of service for pay purposes (two days in leap years). 3. The 31st day of a month enters into the computation of salary only where there is one day's absence in a nonpay status on that day-that is, absence in a nonpay status did not occur also on the 30th. For such absence on the 31st one day's pay is forfeited. (Bul. 45, 1914-1150187 A, M. S. O.) 145. Delay in returning certificates of deposit.—1. In view of the receipt of a communication from the Assistant Secretary of the Treasury calling attention to the delay in returning to the Treasury Department, properly indorsed, certificates issued for deposits of money to the credit of the Treasurer of the United States by officers of the Army, it is directed that depositing officers be instructed to strictly observe the requirements of paragraph 612, A. R., 1913. 2. Hereafter, when certificates of deposit are received by bureaus and offices of the War Department, immediate action will be taken to properly indorse them. Should it be found that the information necessary to their prompt indorsement is not in hand, the depositing officer will be at once communicated with and his attention called to the foregoing regulation, with the advice that failure to comply therewith with respect to future deposits of money by him will cause a report to be made to The Adjutant General of the Army for record against his efficiency. 3. Chiefs of bureaus and officers of the War Department will, at the end of each week, report to the Assistant and Chief Clerk of the War Department the number of certificates of deposit remaining on hand, with a brief statement of reasons for their not being acted upon. 4. All certificates of deposit will hereafter be returned to the Treasury Department through the Division of Requisitions and Accounts, Office of the Secretary of War. (War Dept. Cir., Nov. 10, 1915; Par. I, Bul. 37, 1915-2342282, 4. G. O.) 146. Delinquency in rendition of money accounts.-The requirements of the law as expressed in paragraph 627, Army Regulations, 1913, will be strictly observed by disbursing officers, and hereafter any disbursing officer who may be delinquent in rendering his money accounts will, at the time of forwarding the delinquent account, furnish the chief of the bureau concerned with a full explanation of the reason for or cause of the delinquency. Where the delinquent is an officer of the Army, and in the opinion of the chief of the bureau concerned his explanation is not considered satisfactory, it shall be the duty of said chief of bureau to report the delinquency to The Adjutant General of the Army, with such recommendation as may be deemed advisable. Nothing contained herein is to be construed as rescinding or modifying such authorizations as may have been, or may hereafter be, given in individual cases relaxing the requirements that accounts be mailed within the 10-day limit. (Par. I, G. O. 11, 1914–2120129, A. G. O.) 147. Expenditure of funds for purposes other than those for which appropriated.—Information having reached the War Department that funds appropriated for certain purposes have been applied to other purposes and vouchers stated which did not correctly describe the object for which the money was expended, the attention of all disbursing officers of the Army is directed to section 3678, Revised Statutes of the United States, which provides that All sums appropriated for the various branches of expenditure in the public service shall be applied solely to the ob jects for which they are respectively made, and for no others: and to the act of Congress approved March 4, 1911, which provides That whoever, being an officer, clerk, agent, or other person holding any office or employment under the Government of the United States and, being charged with the duty of keeping accounts or records of any kind, shall, with intent to deceive, mislead, injure, or defraud the United States or any person, make in any such account or record any false or fictitious entry or record of any matter relating to or connected with his duties, or whoever with like intent shall aid or abet any such officer, clerk, agent, or other person in so doing; or whoever, being an officer, clerk, agent, or other person holding any office or employment under the Government of the United States and, being charged with the duty of receiving, holding, or paying over moneys or securities to, for, or on behalf of the United States, or of receiving or holding in trust for any person any moneys or securities, shall, with like intent, make a false report of such moneys or securities, or whoever with like intent shall aid or abet any such officer, clerk, agent, or other person in so doing, shall be fined not more than $5,000, or imprisoned not more than ten years, or both. Scrupulous care will be exercised by all officers, enlisted men, and civilians whose duties pertain to the disbursement of public funds, to the end that the law be strictly observed and that a practice so dangerous and so fraught with possibilities of wrongdoing be stopped. (Par. II, G. O. 19142076242, A. G. O.) 148. Vouchers for advertisements.-All vouchers in payment for the publication of advertisements shall be accompanied by properly certified copies of the authority in strict compliance with section 3828, United States Revised Statutes. (Cir. 6, 1905–972420, M. S. O.) 149. Special deposit account, disbursing and collecting officers.-1. In order to carry into effect the views of the Comptroller of the Treasury relative to the rendition of a special account by all disbursing and collecting officers of the War Department who collect moneys the correct amount of which has not been determined at the time of receipt, and refundment is involved, or which, for any reason, must be held until their nature and place in the officer's regular account have been determined, the following War Department standard forms have been approved for use in the preparation and rendition of a "Special Deposit Account": Form No. 30, Special Deposit Account Current. Form No. 33, Schedule of Refundments and Transfers. 2. Some examples of funds to be handled through the Special Deposit Account are as follows: (a) Money received in connection with sales where funds for payment are received in advance. (b) Money advanced by officers of the Army to cover the cost of transporting excess baggage or private mounts of officers in excess of the authorized number. (c) Money advanced to cover the cost of any special work that may be requested of the War Department which is authorized by law or regulations. (d) Telegraph tolls collected for other lines where the Government receives the message from the sender and transmits it over Government and connecting lines. 3. All moneys received by disbursing or collecting officers of the War Department of the character enumerated above and moneys held in trust by an officer as agent of the Government, not otherwise provided for by law or Treasury regulation, which is subsequently returned in whole or in part to the depositor, will upon receipt be deposited with the Treasurer of the United States to the official credit of the officer making the deposit and to an account to be designated as "Special Deposits." 4. Disbursing or collecting officers should not attempt by correspondence with the bank on which a check is drawn, or otherwise, to cash same, but should at once deliver the check to the Treasurer of the United States or to a designated depository for collection and deposit with the Treasurer to the officer's official credit on account of "Special Deposits." 5. Disposition of Special Deposit moneys deposited with the Treasurer of the United States will be by check on the Treasurer (special blank checks for this purpose will be furnished by the Treasury Department upon application), in order that the latter may make the proper entry on his books, as well as for other purposes. This includes not only refundments but also authorized disbursements and transfers to regular account. 6. Special Deposit Accounts will be rendered monthly to the chief of the bureau of the War Department to which they pertain for administrative examination and transmittal to the Auditor for the War Department (see par. 627, A. R.). 7. The bureaus and offices of the War Department, in making requisition on the Chief of Supply Division for the forms enumerated in paragraph 1 of this order, will use the regular blank prescribed for stationery supplies and designate the forms by number. (G. O. 47, 1914–2174511, A. G. O.) 150. Contracts for file in auditor's office.-1. In a recent decision the Comptroller of the Treasury invited attention to the requirements of section 3743 of the Revised Statutes of the United States, as amended by section 18 of the act of July 31, 1894 (28 Stat., 210), which reads, in part, as follows: All contracts to be made, by virtue of any law, and requiring the advance of money, or in any manner connected with the settlement of public accounts, shall be deposited promptly in the offices of the Auditors of the Treasury, according to the nature of the contracts, 2. With reference to the foregoing, the comptroller stated, in part: The law makes it the duty of the administrative department of the Government to forward to the proper auditor all contracts in any manner connected with the settlement of accounts. Where the contract relates to a single transaction, it |