expenditures, as substantiated by vouchers, from the date on which the balances were taken to the date of inspection, inclusive; the cash on hand, as shown by actual count; and the balances on deposit in the several depositories. The report must be presented on the General Inspector's Report of Inspection or on the quarterly account current and promptly forwarded to the Department for the Paymaster General.

Inspection of

District of Co

(6) All books, papers, and other matters relating to the office or accounts of disbursing officers of the executive departments, and accounts in the commissions, boards, and establishments of the Government in lumbia. the 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.

(7) For the verification of debits or credits claimed by pay officers of vessels and stations on account of gains or losses on exchange due to changes in value of foreign coins, immediately upon the receipt by pay officers of the quarterly notice of such changes, an inventory, reported in duplicate, 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; one copy of the inventory shall be furnished the pay officer.

Fluctuation of silver coins.

Loss of ac

pay officer.

1380. 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 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 shall accompany the survivors on their transfer 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.

1381. (1) Pay officers of the Navy shall be allowed twenty Time allowed days for the rendition of their quarterly returns to the Paymaster for settling accounts. General, 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 1371 for quarterly accounts.

(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.

1382. (1) A pay officer shall forward his accounts and returns Directions for transmitting pay direct, and immediately afterward, in each case, inform the cap-officers' accounts tain of the ship, in writing, of the fact. Such report shall be for- and returns. warded by the captain to the commander-in-chief, for filing in the office of the fleet paymaster. A copy of the quarterly account current shall be forwarded to the commander-in-chief, for the fleet paymaster.

(2) The returns must be arranged in separate packages for the different bureaus and offices requiring them.

(3) The exterior of each package must be endorsed so as to show the nature of its contents and by whom sent and must be fully addressed for its ultimate destination.

(4) 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 a 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.

(5) The expense of the transportation of the accounts of disbursing officers must be prepaid.

CHAPTER XXX.

CHAPLAINS.

1383. (1) The chaplain shall perform divine service and offer prayers on board the ship to which he is attached at such times as the captain may prescribe; and on board other ships to which chaplains are not attached, or at shore stations and naval hospitals, when so directed by the senior officer present.

(2) He shall be permitted to conduct public worship, according to the manner and forms of the church of which he may be a member. (Sec. 1397, R. S.)

(3) He shall facilitate, so far as possible, the performance of divine service by clergymen of churches other than his own, who may be permitted by the captain to visit the ship for that purpose. (4) He may, with the sanction of the captain, form voluntary classes for religious instruction.

(5) He shall visit the sick frequently, unless their condition renders such visits unadvisable.

(6) Under the direction of the captain, he shall supervise the instruction of such persons in the Navy as are deficient in reading, writing, arithmetic, and geography. He shall report in writing to the captain at the end of each quarter the character of instruction given, the number of hours of instruction, and the progress made by each person.

1384. He shall always report at quarters when on board. His duty in battle is to aid the wounded, and his station at quarters for battle and for inspection shall be as the captain may direct.

1385. Chaplains shall report annually to the Secretary of the Navy the official services performed by them. (Sec. 1398, R. S.) 343

Duties.

At quarters.

Annual report.

CHAPTER XXXI.

NAVAL CONSTRUCTORS.

1386. Naval constructors and assistant naval constructors shall, when practicable, be detailed for service afloat in such fleets as the Department may designate.

1387. When detailed for sea service, they shall be attached to each vessel of the fleet in turn, and shall perform such duties as may be assigned by the commander-in-chief or by the captain of the ship to which attached.

1388. (1) Upon joining a ship a naval constructor or assistant naval constructor shall immediately make himself familiar with the plans, construction, means of interior communication, water-tight doors, ventilating apparatus, disposition of weights, coal bunkers, storerooms, quarters for officers and men, and all hull and other fittings, pertaining to the Bureau of Construction and Repair. As opportunity offers, he shall carefully observe and note, under all conditions of service, the stability, rolling, pitching, turning power, speed, and all other qualities of the vessel affected by the design; also the methods of stowing and purchasing anchors and boats, of stowing and handling coal, the condition and working of the steering gear, windlasses, and other fittings.

Service afloat.

Duties.

Detail duties.

Quarterly re

(2) He shall make quarterly reports of his observations to the captain of the ship, who shall forward the same to the Bureau of ports. Construction and Repair, through the commander-in-chief, with such remarks as may be deemed necessary.

Supervise re

(3) He shall, when practicable, under the direction of the captain, supervise all repairs and other work under the cognizance pairs. of the Bureau of Construction and Repair, which may be done upon the ship by a private or foreign dockyard or establishment; shall keep the captain informed of the progress of such work, and upon its completion shall make to him a detailed written report of the same.

(4) He shall examine all foreign ships and naval establishments he may be permitted to visit, and shall make detailed reports thereon of all matters that may be of interest to the Bureau of Construction and Repair.

1389. He shall be assigned quarters in accordance with his rank.

Report on foreign ships.

Quarters.

345