Loss of deposit book. interest on deposits, and also the totals of the deposits and of the interest, as credited on the pay roll. The interest on the first deposit shall be computed from the date of said deposit to the date (not inclusive) of the second deposit, and entered in the column for that purpose. The interest shall then be computed on the sum of first and second deposit from the date of the second deposit to that of the third, and entered in the appropriate column; and so on, adding to the amount of each deposit the sum of all previous deposits, and computing the interest thereon from the date of such deposit to that of the next succeeding deposit, or that of final discharge, but no sum shall draw interest unless it shall have been deposited for a period of six months or longer, as provided in article 1515, paragraph 4. (7) Should a deposit book be lost, the captain shall cause the depositor's affidavit to be made to the fact, in duplicate. The affidavit should set forth all the facts and circumstances connected with the loss of the book, and that the depositor has not sold or assigned it. (8) Upon this evidence, the pay officer may pay without the deposit book, and the responsibility for the correctness of the amount credited shall rest upon the pay officer originally certifying to them. Deposits and (9) In entering the amount paid for repayments of deposits on interest to be en- summary statements and accounts current, the amount of the tered separately. deposits and the amount of the interest thereon shall be stated separately, the former being debited to "Pay of the Navy, deposit fund,” and the latter to "Pay of the Navy." Rendition accounts, of The quarters 1588. (1) Every pay officer who receives public money which he is not authorized to retain as salary, pay, or emolument, shall render his accounts quarterly. (2) Such accounts, with the necessary vouchers, etc., shall be mailed or otherwise sent to the Auditor for the Navy Department within twenty days after the period to which they relate. (3) The Secretary of the Treasury being empowered to make orders in particular cases, relaxing the requirement of mailing or otherwise sending the accounts within the prescribed time, and to waive delinquency, in such cases only in which there is, or is likely to be, a manifest physical difficulty in complying with the requirement, pay officers should, when it is impossible to comply, make such explanations in the letter transmitting their accounts, as will enable the accounting officers to determine as to their delinquency. 1589. (1) The numbering of the quarters of the year shall be of the fiscal year. made by the fiscal year as follows: Account cur rent rendered quarterly from shore stations First quarter, July 1 to September 30. Second quarter, October 1 to December 31. Fourth quarter, April 1 to June 30. (2) In the indication of accounts and vouchers, the preparation of warrants and Departmental blanks, the payment of salaries and all other business of the Department in which it may be necessary to divide or make mention of the quarters, the foregoing shall be observed. 1590. Purchasing pay officers and pay officers of shore stations shall transmit to the Auditor for the Navy Department quarterly, and when detached from duty, an account current of all moneys and Navy pay received, expended, and remaining on hand under each appropriation, accompanied by an abstract and by all rolls, vouchers, and other papers necessary to substantiate the account. offices. 1591. (1) Pay officers of ships shall render to the Auditor for the Navy Department quarterly, and when detached Quarterly Treasury returns from pay officers (a) A general pay roll, embracing the individual accounts of the of ships. officers, men, and marines, with the columns added and the amounts stated in ink, and a recapitulation of the several pages, showing also the dates of entry and detachment of officers, the dates of all entries, discharges, transfers, deaths, desertions, enlistments and reenlistments of the crew and marines, and the vessel or station to which officers, men, and marines are transferred. It must be signed in the receipt column, and be approved by the captain. (b) An account current, giving date of bond and showing all receipts and expenditures of money, a full statement of all money received for provisions, and a complete statement of the clothing and small stores account. It will also state separately the balances severally standing to the credit of the pay officer in authorized depositories, naming them, and also the amount of cash on hand. The firsts of all public bills, properly receipted and approved by the captain, and the prescribed inventories of foreign silver currency on hand must accompany the account current. (c) All transfer accounts and rolls of officers or men, whether to or from the ship. (d) Orders for one-fourth additional pay to such of the crew as are detained beyond the expiration of the time of their enlistment; for increased pay to men enlisting under continuous service; for crediting "Honorable discharge" money; for thirty-three cents per diem to men employed as firemen and coal passers; for money paid for transportation of officers or crew to any point whatever, either at home or abroad; for all ratings and disratings, and for taking up newly enlisted men from the dates of their enlistment. (e) All original letters or copies thereof, from pay officers, Auditor for the Navy Department and the Navy Department, and other papers necessary to substantiate the accounts. (2) As the complement of every ship is prescribed before sailing on sea service, the pay officer is required to obtain from the captain a certified copy of such complement, and to file it upon the rendition of accounts for settlement. (3) The Receipted cash payments to crew and marines" shall be forwarded with the current accounts to the Auditor for the Navy Department, at the end of each quarter. Duplicate a c 1592. A duplicate of the account current shall be forwarded quarterly to the Navy Department for the Paymaster General of the count current. Navy. 1593. Every man who is able to write must personally sign his Signing and transfer accounts, allotment papers and the pay rolls, and his sig- witnessing of nature shall be attested by a witnessing officer; men who are unable transfer counts, pay rolls, to write shall sign by mark. etc. ac 1594. (1) Purchasing pay officers and pay officers of shore sta- Monthly montions shall transmit to the Auditor for the Navy Department and to ey statements the Bureau of Supplies and Accounts a monthly money statement from pay officers of all moneys received, expended, and remaining on hand under each at shore stations. appropriation; and to the office of the Secretary and to each bureau of the Navy Department, except the Bureau of Supplies and Accounts, a similar statement for appropriations pertaining to them. (2) The statements for the office of the Secretary and for the Auditor for the Navy Department shall be accompanied by an abstract from ships. of all payments under "Pay miscellaneous." These returns must be made out and forwarded within ten days after the expiration of each month, unless otherwise directed by the Secretary of the Treasury. Monthly sum- 1595. (1) Pay officers of ships shall transmit to the Auditor for mary statements the Navy Department, and to the Navy Department for the Paymaster General, within ten days after the expiration of each month, a summary statement showing the balance at the beginning of the month, the receipts and disbursements under each head of appropriation during the month, and the balance at the end of the month. (2) When any such pay officer has Government funds on deposit in authorized depositories, he shall express separately in the monthly summary statement, the balances severally standing to his credit in such depositories, naming them, and also the amount of cash on hand. This statement shall be submitted for approval to the captain. (3) When clothing and small stores are purchased for other vesclothing or small sels by paymasters of the fleet, they must charge themselves, in the clothing and small stores account of the fleet account current and summary statement, with the value of the supplies purchased, and credit themselves with the amount by transfer to the officer receiving the supplies. Purchases stores. of Papers to ac mary statement General. (4) With the summary statement transmitted for the Paymaster company sum- General shall be forwarded the seconds of public bills for expendifor Paymaster tures under all the bureaus of the Navy Department and the office of the Secretary; also duplicate invoices of expenditures of provisions and contingent supplies to ship's departments; of provisions issued to the supernumeraries not entitled to pay; and of all supplies issued by order of the captain at the request of a United States consul to destitute American seamen, or to foreign refugees, etc. Summary state- (5) Pay officers ordered to a ship or station upon any day between ment for frac- the first and last days of the month shall be careful to render a sumtional part of month. After mary statement for the fractional portion of the month. detachment, they shall continue to render monthly summary statements, as prescribed in paragraph 1, so long as any public funds remain in their possession. To be promptly forwarded. Inspection of stations. (6) The summary statement shall always be forwarded promptly by mail, independent of other returns. 1596. (1) The accounts of all pay officers at eastern shore staaccounts at shore tions, including general storekeepers and pay officers of training, receiving, and other ships on special service, shall be inspected quarterly by the general inspector of the pay corps, at such times as the Department may direct. The accounts of the purchasing pay officer at San Francisco, and of the pay officers of the Mare Island Navy Yard, the training station at Yerba Buena Island, and the training, receiving, and other ships on special service when at the yard, shall be inspected in like manner by the general storekeeper of the Mare Island Navy Yard. The accounts of the general storekeeper of the Mare Island Navy Yard shall be similarly inspected by such pay officer as the Department may designate. Inspection of (2) An inspection of the accounts of pay officers of ships shall be accounts of ships made quarterly. In every case check books shall be examined and in squadron. the cash balance on hand verified. On ships attached to a fleet or squadron, the inspection shall be made by the senior pay officer of the fleet or squadron, at such times during the quarter as the commander in chief may direct. When a ship is separated from the commander in chief for more than one quarter, the cash balance on hand shall be verified by a board of two officers in the presence of the captain. The inspection of the accounts of the senior pay officer shall be made, when practicable, by such other pay officer of the fleet or squadron as the commander in chief may designate; or when no other pay officer is available for such duty, the cash balance on hand shall be verified as prescribed for a ship separated from the commander in chief. (3) The cash balances of pay officers at the Puget Sound naval Of receiving station, and of training and other ships on special service when ships and shipson absent from an Atlantic port or from the Mare Island Navy Yard special service. for more than a quarter, shall be verified as prescribed for a ship separated for the commander in chief. Reports of in (4) The reports of inspection shall show the balance on hand at the beginning of the month in which the inspection is made, as spection of counts. shown by the last monthly summary statement; the receipts from all sources and the expenditures, as substantiated by vouchers, during the month to date of inspection; the cash on hand as shown by actual count; and the balances on deposit in the several depositories. The information must be presented in the form prescribed for the money exhibit in the monthly summary statement (S. and A., Pay officers' Form No. 20), and promptly forwarded to the Department for the Paymaster General. ac District of Co (5) All books, papers, and other matters relating to the office or Inspection of accounts of disbursing officers of the Executive Departments, and accounts in the commissions, boards, and establishments of the Government in the lumbia. District of Columbia shall at all times be subject to inspection and examination by the Comptroller of the Treasury and the Auditor of the Treasury authorized to settle such accounts, or by the duly authorized agents of either of said officials. Fluctuation of (6) For the verification of debits or credits claimed by pay officers of vessels and stations on account of gains or losses on exchange silver coins. due to changes in value of foreign coins, immediately upon the receipt by pay officers of the quarterly notice of such changes, an inventory shall be taken of the foreign silver currency, affected by the notice, in the hands of pay officers on the date of receipt of such notice. This inventory shall state the amount of each kind of such currency and shall be made and certified by the officer or officers designated to verify cash balances in paragraph 2 of this article. Loss of ac 1597. In the event of the loss of accounts occurring from the loss or capture of a ship of the Navy, the pay officer, on receiving counts, duties of a written order from the captain, shall open other accounts with pay officer. the survivors, from the date of the disaster, giving to each person the rating he held at the time the accounts were lost; and the accounts so made out are to accompany the survivors on their being transferred to a ship or station, the pay officer of which is to govern himself by these accounts in making payments or issues, until he receives further instructions from the Navy Department or the Auditor for the Navy Department. 1598. (1) Pay officers of the Navy will be allowed thirty days Time allowed for the rendition of their quarterly returns to the Paymaster Gen- for settling aceral, and for their final returns upon detachment such time as may be necessary, not exceeding twenty days. (2) They shall render their final accounts to the Auditor for the Navy Department as prescribed by article 1588, for quarterly accounts. counts. Directions for officers' accounts and returns. (3) The time prescribed for the rendition of final returns and accounts begins from the date of arriving at their domiciles, provided there be no unnecessary delay in so arriving, a certificate of which date must be filed with returns and accounts. 1599. (1) When in the presence of the flagship or conveniently transmitting pay accessible thereto, the accounts and returns of a pay officer shall be forwarded, with a letter of advice and a copy of the account current, through his captain to the office of the commander in chief. The letter of advice and copy of the account current are for reference to the paymaster of the fleet, who shall indorse on the letter of advice the date of his returning it to the commander in chief, and retain the copy of the account current. When returns are forwarded direct, the pay officer of the ship shall inform the paymaster of the fleet, through the commander in chief, of such fact, sending him a copy of the account current. Computation (2) All packages of accounts and returns must be sealed by the pay officer from whom they emanate, and must not be opened during transmission. The letter of advice shall, however, be forwarded in an accompanying envelope, unsealed, and shall be indorsed by the officers through whose hands it is required to pass. (3) The returns must be arranged in separate packages for the different bureaus and offices requiring them, with separate letters of advice. (4) The exterior of each package must be indorsed so as to show the nature of its contents and by whom sent and must be fully addressed for its ultimate destination. (5) If the returns for any bureau should be found too bulky to be sent through the mails, they may be divided and numbered, and so referred to in the letter of advice. Should it be considered safer or more economical to forward them by express, they may be so forwarded, and the letter of advice only sent by mail. (6) All disbursing officers must prepay the expense of transportation of their accounts. Such expense must be accounted for in the usual form by public bills duly receipted, or vouched for by the pay officer's certificate if no receipt is annexed, as may be the case when postage expenses are incurred. 1600. (1) In all payments to persons employed by the Govern of time for pay- ment at a monthly salary (or yearly, if paid in monthly or semiment of salaries. monthly installments) pay officers shall observe the following rules: (a) The law providing compensation having ignored unequal du. rations of months by allotting the same pay to each, and the pay tables having, for convenience, subdivided each month's pay into thirty equal parts, thus paying in twelve months of thirty days each, the full salary provided by law for the entire year, the months should be assumed in computing pay, as they are by law, to be of equal length, any other duration than thirty days being ignored. (b) To conform with the foregoing, to secure greater accuracy in computation, and to save the trouble and delay of four distinct calculations of monthly pay in computing the time of service of Government officers and employees, thirty days shall be assumed as the length of each and every month in the year. (c) For any full month's service performed by persons employed by the Government at a stipulated monthly rate of compensation |