Accounting for proceeds. Deposits with pay officers. (i) Unless otherwise especially directed, all bills of exchange must be drawn under "General account of advances." 1512. The following instructions as to the proper mode of accounting for, and paying out the proceeds of, bills of exchange shall be strictly observed by the pay officers of the Navy: (a) When bills are made payable in United States money, or are sold for such otherwise than at par, the entries in the "account sales" should be so made as to show not only the net amount actually received by the pay officer, but also the face value and the premium or discount charged thereon. Examples: (1) 'Proceeds of bill No. 10, for $10,000, United States coin, at 5 per cent premium = $10,500." (2) "Proceeds of bill No. 12, for $10,000, United States coin, at 3 per cent discount $9,700.' 66 (b) When bills are drawn, or the proceeds thereof are received in foreign money, the entries in the "account sales" should show the amount and kind of money drawn for, and the amount and kind of money received, both at its local current value, as to the money drawn for, and its legal value in United States money, thus: "Proceeds of bill No. 20, for £1,000 Os. Od., sterling, received in francs, at fr. 24.85 per £ 24,850 francs, at 19 cts. $4,796.05." (c) In accounting for the proceeds of bills of exchange in their monthly summary statements and quarterly accounts current, pay officers shall credit the United States with the legal United States gold equivalent of the face value of the bills and credit or debit the United States with the premium or loss on exchange, as the case may be. (d) The legal value in United States money of the standard foreign coins is proclaimed by the Secretary of the Treasury quarterly, and pay officers are required to keep themselves supplied, by timely application to the Auditor for the Navy Department, with the official circulars containing the information. (e) All foreign money received will be charged to, and paid out by, pay officers at the legal valuation thus fixed, without regard to its local valuation where received and paid. SECTION 5.-DEPOSITS BY ENLISTED MEN. 1513. The pay officer of a ship will receive money from members of the crew for safe-keeping at the risk of the individuals, it being so stated in the memorandum which the pay officer is authorized to give, and he shall take every precaution for its safe-keeping. Deposits re- 1514. All funds placed with the pay officer by enlisted men as verting to United security for their return from absence on leave and forfeited by desertion, and all money refunded by minors or others discharged from the service, will be credited to their respective accounts on the pay roll, and taken up by the pay officer on his summary statement and account current under "General account of advances." States. terest. Deposits by 1515. (1) Enlisted men of the Navy may, with the captain's crew with in- approval, deposit with the pay officer upon whose books their accounts are borne, any portion of the savings accruing from their pay and savings from other sources on board ship, in sums not less than five dollars; the same to remain so deposited until final payment on discharge: Provided, That the sum required by the regulations (art. 923, pars. 2 and 3) shall remain to the credit of such depositors on the rolls of the pay officers. (2) The pay officer shall furnish every depositor with a deposit book, in which shall be entered in the form of a certificate, signed by the pay officer and approved by the commanding officer, the date, place, and amount (in words and figures) of deposit, and the name and rate of depositor. (3) No enlisted man shall be compelled to deposit any part of his savings, but when sums shall be due them they may make application to the captain, not oftener than once in every month, to have such sums as they desire, not less than five dollars, and for no fractional part of a dollar, charged against their pay account and credited to their deposit account; and this request shall be granted in all cases, unless there shall appear reasons for not doing so, in which case the facts shall be reported to the Navy Department. To effect this transfer, special money requisitions marked "for deposit" shall be prepared, and the pay officer will obtain receipts in the "receipted cash payments to crew and marines" in the usual manner. He will then receipt for the amounts in the respective deposit books. There will be no actual transfer of cash in this transaction. (4) For any sum not less than five dollars, deposited for the period of six months or longer, depositors, on final discharge, shall be paid interest at the rate of four per cent per annum. (5) All money so deposited shall be accounted for in the same manner as other public funds, and shall pass to the credit of the appropriation for "Pay of the Navy," and shall not be forfeited by sentence of court-martial, but shall be forfeited by desertion, and shall not be permitted to be paid, until final payment on discharge, or to the heirs or representatives of a deceased sailor, and it shall be exempt from liability for such sailor's debts. The Government shall be liable for the amount deposited to the person so depositing the same. (6) Upon final discharge, the pay officer having the account of depositors, shall make payment in full, with interest, of all sums deposited during enlistment, in the manner prescribed by article 1587, paragraph 6. (7) The attention of depositors should be called to the importance of preserving deposit books, as the only certain means of insuring absolutely correct payment without delay. (8) When depositors who have lost their deposit books desire to make additional deposits before final payment on discharge, the captain may direct the pay officer to furnish other books in which such deposits shall be noted. Each of said books shall contain a statement of the aggregate amount of deposits to date. SECTION 6.-MONEY ISSUED TO OFFICERS AND ENLISTED MEN. Payments to 1516. The pay officer will issue money to petty officers and persons of inferior ratings and marines, only in such sums and at such crew. times as shall be directed in writing by the captain; and all such issues must be made in the presence of an officer who shall attest the same by affixing his signature. Witnesses. 1517. The pay officer shall, except when prevented by an exi- Pay officer to gency of the service, to be determined by the captain, be present be present at and personally superintend all issues of money and the receipting issues, unless. therefor. Money requisi 1518. Monthly and special money requisitions, in duplicate, shall be prepared by the executive officer and submitted to the cap- tions. tain of the ship, who, after approving the same, shall forward them to the pay officer. Immediately after the payments are made, the ments. pay officer shall return one copy of the requisition to the commanding officer. Signatures re- 1519. (1) Whenever money is paid to an enlisted man he shall quired for pay- acknowledge the receipt thereof by his personal signature, or by his mark if he is unable to write, in the "receipted cash payments to crew and marines," and the witnessing officer shall in each case attest the same by his signature in the appropriate column of the book. To whom (2) In no case shall money be paid to any other than the person money is to be against whose account the same is charged, except commuted ration paid. money due enlisted persons who have died or deserted, which may be paid to caterers of messes upon the order of the captain, and in the case of the reward and expenses paid upon the arrest of a deserter or straggler. Payments to officers. 1520. (1) The laws in most cases provide simply for the payment of an annual sum to officers; but both public and private convenience require, and custom has fully established, the practice of paying officers once a month, and this is now to be regarded as the authorized rule of the service. (2) Officers traveling abroad or residing in remote parts of the country for their own pleasure or convenience, where the ordinary methods of payment can not apply, must themselves bear the delay, inconvenience, and expense which may be caused thereby, and they must also supply evidence that they are alive on the date to which they are to be paid. They may be supplied by the pay officer who keeps their accounts with sets of his receipts in blank, and with copies of letters of advice. The receipts in duplicate are to be filled out and signed by the officer concerned subsequent to the time for which payment is to be made, particular care being taken to insert the actual date and place of signing; and they may then be transmitted by the officer to his agent in the United States for collection for his account. At the same time the officer shall inform the pay officer, in the letter of advice provided, that he has signed and forwarded his receipts by mail, carefully filling in the actual date and place whence mailed; and, upon receipt of this letter of advice and the presentation of the receipts by an authorized person, the pay officer will pay the amount. CHAPTER XXX. ACCOUNTS AND RETURNS. SECTION 1.-GENERAL ACCOUNTS. GENERAL DIVISIONS. Bureau of Sup ac 1521. (1) It shall be the duty of the Bureau of Supplies and Accounts to cause property accounts to be kept of all the supplies plies and Acpertaining to the naval establishment, and to report annually to property keep Congress the money values of the supplies on hand at the various counts. stations at the beginning of the fiscal year, the dispositions thereof, and of the purchases and the expenditures of supplies for the year, and the balances remaining on hand at the end thereof. (Act of March 2, 1889.) (2) Complying with and extending the requirements of the above act, a comprehensive, central system of accounts, covering all the financial affairs of the naval establishment, shall be maintained under the direction of the Paymaster General of the Navy. 1522. The general account shall embrace: (a) Naval Establishment. The general proprietary account, which shall embrace all the General money, real estate, ships, and other property of the naval estab- prietary lishment; and (b) Money Account. counts. propriation. proac This shall be kept in a ledger of appropriations, which shall show Money account at all times the condition of each appropriation. Supplementary to to show condithis shall be a ledger of disbursements, or personal accounts with tion of each apdisbursing officers charged with public funds pertaining to the naval establishment, and, for the purpose of showing at all times the balances available under the various appropriations, a ledger of liabilities authorized or incurred. titles and subtitles. 1523. (1) Debits and credits under various titles and subtitles Debits and shall be derived from the vouchers which mark all movements or credits under use of naval supplies or money. Those covering expenditures of money, in the form of public bills, pay-roll summaries, and accountcurrent summaries, shall be charged to the objects for which the expenditures are made, and shall be credited to the proper appropriations. Expenditures of material, as shown by the summaries accompanying balance sheets, shall be charged to the respective objects and credited to the general-account supplies. Vouchers must (2) Every voucher being the subject of entry in two accounts, a debit in one and a credit in the other, it is essential that it should bear necessary information. bear on its face the information necessary for the proper debit and credit entries in the books. (3) Special attention is directed to the necessity for stating sub- Necessity for titles, as well as the general lettered titles upon vouchers and in stating subtitles. to Expenditures heads, summaries. The title classifies the expenditure, but the subtitle is essential in order to lodge that expenditure in its proper specific account. 1524. (1) All final expenditures of money and materials for the be charged naval establishment shall be appropriately charged under the genunder three eral heads of (1) Ships, (2) Shore stations, (3) Contingent sundries. (2) The ledger accounts, as hereinafter detailed, in which final outlays of money and supplies will lodge, are arranged with reference to natural heads of expenditure, and all subsidiary books, reports, and vouchers shall lead up to them. General titles and subtitles. Direct charges ACCOUNT SHIPS. 1525. The "Account ships" shall comprise special accounts under the following general titles, with the name of each ship as a subtitle. Title A.-Hull and Permanent Fittings. (1) Title A shows original cost or appraised valuation, and shall to ships on ac- include every expenditure that may properly be made a direct charge to the ship during original construction. count of construction. Objects of charge. (a) The following list comprises, under general heads, such integral parts of a ship, or ordinarily nontransferable fixtures, as shall be objects of charge under this title: Engine-room annunciators. Cranes, shot and shell. Generating sets of greater than 4 K.W. ca- Spare and duplicate parts pertaining to gener- Electric fixtures permanently secured (not in- Bolts, nuts, and washers for deck circles. Brackets for loading trays, when secured Brackets for priming wires and boring Circles, deck, for pivoting and training Circles, gun, in ship's tops. Circuits, electric, and appendages. Hoists, ammunition. Hooks and hangers for rammers, sponges, Motors for turning turrets and operating Rivets, etc., for sliding pivot and rail Permanent ordnance fittings-Continued. Sockets, rail. Sockets, sliding pivot. Sockets, clevis. Circles for broadside torpedo tubes suspended overhead, and bolts and hangers for same. Circles for broadside torpedo tubes trafning on deck, and screws for same. Piping of torpedo air system. Torpedo air compressors and securings. Torpedo separators and securings. Turret gun mounts and their attachments. twin torpedo-tube mounts. Circles and securings for central. pivot single torpedo-tube mounts. Deck sockets and securings for pivot bolts of upper-deck torpedo-tube mounts. Standards for torpedo directors for central pivot, fixed bow or fixed stern torpedo tubes. Torpedo castings, trolleys, platforms, brackets, screens, and voice-tubes and Davits, cat and fish. Hooks, hammock, in place. Lightning conductors in place. |