) 565 912 opy 1 Issued Tune 15, 1912. U. S. DEPARTMENT OF AGRICULTURE, FOREST SERVICE. HENRY S. GRAVES, Forester. STANDARD CLASSIFICATION OF ACTIVITIES AND PROCEDURE IN FOREST SERVICE ACCOUNTING. WASHINGTON: GOVERNMENT PRINTING OFFICE. 1912. Issued June 15, 1912. U. S. DEPARTMENT OF AGRICULTURE, H.v.si^.-^ o\^.<^^[s^J FOREST SERVICE. d.-*Uv,.wU.. HENRY S. GRAVES. Forester. STANDARD CLASSIFICATION OF ACTIVITIES AND PROCEDURE IN FOREST SERVICE ACCOUNTING. WASHINGTON; GOVERNMENT PRINTING OFFICE. 1912. iz- - ^5Cj 05 4 Procedure — Continued. District office — Continued. Appointment records Statutory roll record Transfer of salary cards Personnel index Record of absences Requisition for funds Treasury notification of warrant issued Certificates of deposit Voucher register Voucher for disbursement- Audit Review Payment Abstract of disbursements Special disbursing agents' vouchers and abstracts. . Transportation refunds Transportation requests — Scrip and mileage Ixmks. Receipts Receipts record. , Refunds Statement of receijits and refunds Monthly ... Annual Files Identification cards Authorization for advertising. . Supervisor's office Allotments Statutory salaries. General expenses Improvement Fire • Special Accoimting records Distribution of charges Entries Verification of entries. Transportation requests and bills of lading Forwarding vouchers — close of month Distribution of salaries Monthly statement — how prepared Refund vouchers Leaves of absence Monthly service reports Elements of cost Operation Administration. Protection Patrol Fire suppression Boundary survey Leave, Sundays, and holidays Quarters Stock feed. Forage Page. 26 26 27 = 7 29 29 3° 30 30 31 31 33 33 33 33 33 33 33 34 34 34 34 34 34 34 34 34 34 34 34 35 35 35 35 35 35 36 36 36 36 36 36 36 36 36 36 37 Procedure — Continued . Elements of cost — Continued. Operation — Continued. Page. Improvements . . ,57 New constructions .. 37 Maintenance 37 Purchased 37 Silviculture 37 Timber sales 37 Free use 37 Administrative use 37 Reforestation 37 Timber trespass — Fire trespass 37 Insect control 37 Investigations 38 Reconnaissance 38 Nurseries 38 Lands r 38 Boundary examinations 38 Claims 38 Administrative sites 38 Settlement, June 11 38 Special uses and rights of way 39 Water power 39 Occupancy trespass 39 Status 39 Grazing 39 Horses, cattle , and swine . . . , 39 Sheep and goats 39 Grazing tresp;iss 39 Reconnaissance 40 Investigations 40 Reseeding 40 Extermination of animals 40 Products 40 Investigations 40 Sample Form 26, method of use 40 Arrangement of cards 41 Illustrations 42 Diagram i. Sample Form 26, method of distribution of salaries 42 2. Arrangement of cards. Forest Service as a whole 43 3, 4. Arrangement of cards, district offices 44-45 5, 6. .Arrangement of cards, forests 46-47 4633.3—12 2 STANDARD CLASSIFICATION OF ACTIVITIES AND PROCEDURE IN FOREST SERVICE ACCOUNTING. PURPOSE OF THE MANUAL. The purpose of this manual is to estabhsh a uniform system of account- ing and reporting for the Forest Service, by means of which individual as well as administrative efficiency and economy may be measured. Be- ginning July I, 1912, the following list of accounts will be adopted as stand- ard for the Service. Additional subdivisions of these accounts are author- ized to any extent found useful in practice, provided that such subdivisions, when combined, represent the accounts here listed: LIST OF ACCOUNTS. WASHINGTON OFFICE. ORESTER: FORESTER— Continued. OPERATION— Continued. General administration — Editor— Continued. Maintenance— Continued . Salaries. Review- Supplies property room — Expenses. Salaries. Salaries. Contingents ( by appropria- Expenses. Expenses. tions). Distribution — Carpenter shop — Law- Salaries. Salaries. Salaries. Expenses. Expenses. Expenses. Exhibits- Electrician — Accounts- Salaries. Salaries. Administration — Expenses. Expenses. Salaries. Lantern-slide collection — Quarters Expenses. Salaries. Salaries iwill include Appointments — Expenses. telephone operator, Salaries. Educational work — watchmen, messen- Audit and record — Salaries. gers, and char- Salaries. Expenses. women 1. General bookkeeping — OPERATION: Expenses. Salaries. Administration — Freight and express -General. Bookkeeping — A & VA .UJ. XA.A X *:3 LA U L l\JA-l Salaries Telegraph General. Salaries. Receipts — Expenses. Advertising— General. LANDS: Salaries. Geography — Administration — Dendrology — Supervision — Salaries. Administration — Salaries. Expenses. Salaries. Expenses. Atlas- Boundary examination — Expenses. Salaries. Wood structure studies- Salaries. Expenses. Salaries. Drafting- Claims — Expenses. Salaries. Salaries. Forest distribution stud- Photography — Expenses. ies — Salaries. Administrative sites — Salaries. Expenses. Salaries. Expenses. Maintenance — Expenses. Editor — Supervision — Settlement, June 11 — Administration — Salaries. Salaries. Salaries. Expenses. Expenses. Expenses. Stenography— Clerical — Special uses and rights of Information — Salaries. way- Salaries. Mail and files — Salaries. Expenses. Salaries. Expenses. (7) LIST OF ACCOUNTS— Continued. WASHINGTON OFFICE— Continued. LANDS—Continued. Water power — Salaries. Expenses. Status- Salaries. Expenses. SILVICULTURE: Administration — Salaries. Expenses. State cooperation — Salaries. Expenses. Forest management in the East Salaries. Expenses. Silvics, investigations — Salaries. Expenses. Silvics, computation — Salaries. Expenses. Silvics, library — Salaries. Expenses. Silvics, compilation — Salaries. Expenses. Cooperative, Federal — Salaries. Expenses. Cooperative, State and pri- vate — Salaries. Expenses. GRAZING: Administration — Salaries. Expenses. Studies — Salaries. Expenses. PRODUCTS: Administration — Salaries. Expenses. Publication — Salaries. Expenses. Statistical studies — Salaries. Expenses. Cooperative, Federal — Salaries. PRODUCTS— Continued. Cooperative, Federal — Con. Expenses. Cooperative, State and pri- vate- Salaries. Expenses. FOREST PRODUCTS LAB- ORATORY: Administration — Salaries. Expenses. Operation — Supervision — Salaries. Expenses. Drafting- Salaries. Expenses. Photography — Salaries. Expenses. Computing — Salaries. Design Salaries. Sawmill - Salaries. Expenses. Maintenance — Supervision — Salaries. Expenses. Accounts and purchase— Salaries. Expenses. Stenography — Cleric al- Salaries. Library and files — Salaries. Expenses. Carpenter shop — Salaries. Expenses. Machine shop — Salaries. Expenses. Yard Salaries. Expenses. Quarters — Salaries (will include telephone operator, watchmen, messen- gers, and char- women I. Expenses. FOREST PRODUCTS LAB- ORATORY- Cuntimied. Wood preservation- Salaries. Expenses. Chemistry and distilla- tion — Salaries. Expenses. Paper and pulp — * Salaries. Expenses. Timber physics — Salaries. Expenses. Timber tests — Salaries. Expenses. Ground - wood laboratory I Wausau) — Supervision — Salaries. Expenses. Quarters — Expenses. Wood utilization — Supervision — Salaries. Expenses. Publication — Salaries. Expenses. Statistical studies — Salaries. Expenses. Quarters — Expenses. ACQUISITION: Administration, oflSce — Salaries. Expenses. Supervision, field — Salaries. Expenses. Timber examination — Salaries. Expenses. Survey Salaries. Expenses. Supplies — Expenses. LIST OF ACCOUNTS— Continued. DISTRICT FORESTER: Administration — Salaries. Expenses. Contingents i by appropria- tions). Law — Salaries. Expenses. Accounts — Administration — Salaries. Expenses. Appointments — Salaries. Audit and record — Salaries. Bookkeeping — Salaries. Receipts — Salaries. Engineering — Salaries. Expenses. Property auditor — Salaries. Expenses. Supply depot — Supervision — Salaries. Expenses. Shipping — Salaries. Expenses. Printing office — Printing — Salaries. Expenses. Rubber stamps — Salaries. Expenses. Quarters — Salaries i will include telephone operators, watchmen, messen- gers, and charwomen <. Expenses. Supplies and equipment — Expenses. OPERATION: Administration — Salaries. Expenses. Geography — Salaries. Expenses. Maintenance — Supervision — Salaries. Expenses. Stenography— Clerical — Salaries. Mail and files — Salaries. Quarters — Salaries. Expenses. SILVICULTURE: Administration — Salaries. Expenses. 46333—" -3 DISTRICT OFFICE. SILVICULTURE— Continued. Timber sales — Salaries. Expenses. Free use — Salaries. Expenses. Administrative use — Salaries. Expenses. Reforestation — Salaries. Expenses. Timber trespass — Salaries. Expenses. Fire trespass — Salaries. Expenses. Insect control — Salaries. Expenses. Investigations — Salaries. Expenses. Reconnaissance — Salaries. Expenses. Experiment stations — Supervision — Salaries. Expenses. Investigations — Salaries. Expenses. Maintenance — Quarters Expenses. Cooperative, Federal — Salaries. Expenses. Cooperative, State and pri- vate — Salaries. Expenses. LANDS: Administration — Salaries. Expenses. Boundary examination — Salaries. Expenses. Claims — Salaries. Expenses. Administrative sites — Salaries. Expenses. Settlement, June 11 — Salaries. Expenses. Special uses and rights of way — Salaries. Expenses. Water power — Salaries. Expenses. LANDS— Continued . Occupancy trespass — Salaries. Expenses. Status — Salaries. Expenses. GRAZING: Administration — Salaries. Expenses. Horses, cattle, and swine — Salaries. Expenses. Sheep and goats — Salaries. Expenses. Grazing trespass — Salaries. Expenses. Reconnaissance — Salaries. Expenses. Investigations — Salaries. Expenses. Reseeding Salaries. Expenses. Extermination of animals — Salaries. Expenses. Experiment station — Supervision — Salaries. Expenses. Investigations — Salaries. Expenses. Maintenance — Quarters - Expenses. PRODUCTS: Administration — Salaries. Expenses. Publication — Salaries. Expenses. Statistical studies — Salaries. Expenses. Laboratories — Supervision — Salaries. Expenses. Investigations — Salaries. Expenses. Maintenance — Quarters — Expenses. Cooperative, Federal — Salaries. Expenses. Cooperative, State and pri- vate — Salaries. Expenses. lO LIST OF ACCOUNTS— Continued. Salaries, statutory. Salaries, lump fund. Operation — Administration — Expenses. Protection — Patrol. Fire suppression. Boundary survey. Sundays, leave, and holi- days. Quarters — Expenses. Stock feed. Forage. Horses. Improvements— New construc- tion — Roads. Trails. Telephone lines. Fire breaks. Fences, administration. Fences, stock. Cabins. Other buildings. Bridges. Corrals. Water improvements. Other improvements. SUPERVISOR'S OFFICE. Improvements — Maintenance — Repairs to roads. Repairs to trails. Repairs to telephone lines. Repairs to fire breaks. Repairs to fences, adminis- tration. Repairs to fences, stock. Repairs to cabins. Repairs to other buildings. Repairs to bridges. Repairs to corrals. Repairs to water improve- ments. Repairs to other improve- ments. Improvements — Purchased — Houses. Barns. Corrals. Fences. Other. Contracts — Bams. • Other. Silviculture — Expenses — Timber sales. Free use. Administrative use. Reforestation. Silviculture — Expenses — Con . Timber trespass. Fire trespass. Insect control. Investigations. Reconnaissance. Nurseries. Lands — Expenses — Boundary examination. Claims. Administrative sites. Settlement, June 11. Special uses and rights of way. Water power. Occupancy trespass. Status. Grazing — Expenses — Horses, cattle, and swine. Sheep and goats. Grazing trespass. Reconnaissance. Investigations. Reseeding. Extermination of animals. Products — Expenses — Investigations. ACCOUNTING CARDS. FORMS. The following accounting cards will be used : Form 17a. — Treasury settlement card, for use by fiscal agents only. Form I7b. — Bill of lading record card for use at Ogden for record of memorandum bill of lading, supply depot. Form 19. — Allotment or suballotment card, for use in offices and on forests. Form 19a. — Allotment card, for use on forests only. Form 20. — Individual salary card, for use in offices, laboratories, and experiment stations. Form 20a. — Individual salary card, for use on forests. Form 21. — Project or authorization card for use on forests, and in offices, laboratories, and experiment stations. Form 22. — Quarters card, for use in offices, laboratories, experiment stations, and on forests. Form 22a. — Improvements-purchased card, for use on forests only. Form 22b. — l,ease record card for use by district fiscal agents. Transportation card (department form) . — For record of all transporta- tion requests issued to members of the Service. Form 27.— Summary card, for use in Washington office. II DESCRIPTION AND USE. Form 17a. — Treasury settlement card will be used in the district fiscal agent's office as a record of all Treasury settlements forwarded to Washington for payment, one card being kept for each forest, and one for each office when necessary. The card will show (i) the date the voucher or memorandum bill of lading is forwarded, (2) the date or period covered by the account, (3) the name of payee, (4) the appropriation to which the account is chargeable, (5) the amount submitted for payment, (6) the date of the letter of noti- fication of settlement by the Treasury and (7) the amount for which paid Whenever differences occur between the amount for which submitted and the amount of settlement by the Treasury, such differences will be entered on the proper accounting cards as increases or decreases in dis- bursements. (Decreases in red ink.) In the preparation of the monthly summary of expenditures (Form 45) these differences will be noted. Form 17b. — Individual Treasury settlement cards will be used by the district fiscal agent at Ogden for record of memorandum bills of lading covering supply-depot shipments. Form 19. — Suballotment card will be used in the supervisor's office as a record of suballotments to each activity and in the district offices as a record of suballotments to activities and forests. In the supervisor's office the first entry will be the suballotment to the activity (as, for example, "Silviculture") in the "Net" column. The next entries will be the distribution by suballotments to each line of work, the amounts being entered in the "Changes" column. Increases and decreases in the activity suballotment will also be made in the "Changes" column. The difference between the amount shown in the "Net" column and the total amount of the suballotments in the "Changes" column will be the amount in the " Balance" column available for new work. In the district offices entries will be made as in the supervisors' offices. For the forest record one card will be used for each appropriation allotment, and entries of all vouchers paid and charged against the forest allotment will be made daily in the "Disbursement current" column. The difference between the amount in "Total disbursements" column and that in the '' Net " column will show the unexpended balance of the suballotment at the end of each month. For procedure when the amount allotted to a forest is greater than the amount authorized by the district forester, see page 21. Form IQa. — Allotment card will be used by forest supervisors only, and will show at all times (i) the condition of allotments to the forest from each appropriation general expenses, silviculture, improvements, etc., (2) the suballotments to lines of work, and (3) the balance of allotment available for new work. 12 This card is so ruled and printed that it can be used to keep an allotment account with statutory salaries. At present, however, it will not be so used, but the district forester will assign each supervisor certain statutory positions, which will constitute authority for certifying salaries thereunder. For appointees under these positions Forms 20a will be prepared. In front of these will be a Form 19, on which salary payments will be posted monthly from the Forms 20a and extended to the "Total" column, but no entries made in the suballotment columns. In preparing the forest rrionthly sum- mary no amounts will be included for statutory suballotment and balance. Statutory salary allotments and a record of statutory salary lost will be kept by the district fiscal agent. Upon receipt of the district forester's letter of allotment, entry will be made of the total of general expenses allotted, in the column headed "Allot" ment — Net," and the amount extended to the next column, "Allotment — Balance." Changes in the allotment will be entered in the "Change" column (decreases in .ed). Amounts estimated to be required will be suballotted to activities and entered on cards (Forms 19) for Operation, Lands, Silviculture, Grazing, and Products, extending the amount to the column "Total." The difference between the total amount allotted and the amount in the column "Net" will appear in the column "Balance" as the sum available for new work. When an allotment is received from the Silviculture approjiriation, the amount will be taken up on the Form 19a, but immediatelv suballotted and carried to the regular activity card for " Silviculture " under general expenses and no further entries made on the Form 19a. Suballotments will be made from the improvement allotment to "New construction" and "Maintenance" in the same manner as provided for "General expenses." Form 20. — Individual salary card will be used in the district, Wash- ington office, laboratories, and experiment stations, and is similar in form and use to Form 20a, with the exception that the column on the back for lines of work is left blank to be written in. Form 20a. — Salary card will be a complete record of the salary status of each officer assigned to a forest. At the top of the card will be entered the name of the appointee, the appropriation from which paid, the State from which appointed, and the numbers of identification cards issued. In the upper block will appear the date of the appointment orders, sheet and line number, title, date effective, date entered on duty, rate of salary, place of assignment, and the date of oath. In the "Total" column under "Liability" will be entered the amount of the salarv for the period covered by the appointment, if temporary, and for the fiscal year period if permanent. Changes affecting the amount of salarv to be paid will be entered in the "Changes" column (decreases in red) and extended to the "Total" column. 13 In the lower block will be entered a record of payments and of leave without pay, since such leave affects the salary payments and reduces the liability. On the back of the card a distribution of costs by lines of work will be made each month from Form 26, monthly service report, for each employee. The total cost of all lines of work for any month will be the amount paid in salary for that month, as shown on the front of the card. Form 21. — The project or authorization card will be used by super- visors as a project card under each activity and by the district offices as an authorization card under each office and under each line of work where authorizations are made. In the upper right-hand corner will be entered the amount allotted to a specific line of work, or the amount authorized to a member for travel and other expenses. Changes affecting project or authorization suballot- ments will be entered in the "Changes" column. (Decreases in red ink.) Entry will be made on Form 21 of the date, certificate number, and name of payee, and the distribution by classes of expenditures. In the column "Total," the amount of the voucher will be entered, which must equal the cross addition of the distribution. The difference between the total amotmt of this column and the amount in the suballotment block "Total" in the upper right-hand comer will be the amount of the unexpended balance at all times. In the salarv column will be entered the total amount of salary costs for each line of work, the entries being made from the Form 34 (summary of the monthly ser\'ice reports) by lines of work. The amount in the "Total" column plus the amount in the "Salaries" column will show the cost of each line of work for each month. In district offices the record will be kept by activities, the distribu- tion of expenses being made as indicated on Form 24, submitted with the voucher. Monthlv the card will be ruled oft", and the total cost for the month and the total cost to date of each class of expenditures entered in red. Form 22. — The quarters card will be used both on forests and in offices for a record of expenditures for quarters. The suballotment made for quarters, and changes affecting it, should be entered in the same manner as on Form 2 1 , the distribution being made from the Form 24b submitted witli each voucher. "Janitor service" on this card will be carried to the monthly summary under "Quarters — Wages. " Form 22a. — The improvements-purchased card will be used for a record of expenditures for the purchase of improvements on withdrawn ranger sites, etc., and entries will be made in the same manner as on Forms 21 and 22. 463.33—12 4 14 This card will be used when contracts are made for the construction of buildings or other improvements, whether paid from general expenses or improvement funds. Form 22b. — Lease record card will bv used for recording of leases and payments thereunder. All the information required for the audit of rent vouchers will be shown on the card. Provision is made on the back for a record of payments for two fiscal years. On the first card prepared the original lease and one renewal will be recorded. When a lease extends beyond two years a new card will be pre- pared showing the original lease record, for guidance in audit, and the sub- sequent renewals on accovmt of which payments are made. Form 27. — Summary card will be used in the Washington office for a consolidated transcript of the district. Washington and Laboratory monthly summaries of expenditures. The monthly summary for the Forest Service as a whole will be made up from these cards, as well as the annual financial reports of the Forester to the Secretary of Agriculture and to Congress. DISTRIBUTION CARDS. FORMS. Form 24. — To accompany all vouchers forwarded to the Washington office and district offices. Form 24a. — To accompany all vouchers forwarded to the Washington office in connection with acquisition of lands. Form 24b. — To accompany all vouchers forwarded to the district office by forest supervisors. DESCRIPTION AND USE. Form 24 will be prepared and accompany each voucher submitted to the district fiscal agent for payment and each transportation request coupon and memorandum bill of lading (Form M) , and will show the activity or line of work to which the item or items are chargeable, and the distribution by classes of expenditures. In the column "Salaries" will be entered the amount of salary for which payment is claimed. In the column "Travel — Transportation" will be entered the amount paid in cash or covered by transportation request for railroad travel and other special transportation, such as liver}' or stage, and including cost of all porterage charges and baggage transfers. In the column "Travel — Meals, lodging" will be entered the amounts in the voucher for such accommodatons, including waiter fees, laundry, baths, jurat fees, and provisions purchased by all members traveling under a letter of authorization. "Provisions" should not be confused with "Subsistence supplies." 15 In the column "Subsistence supplies" will be entered charges for all provisions purchased for use of temporary laborers. In the column "Materials and equipment" will be entered charges for materials or equipment pin-chased direct and not obtained from the supply depot at Ogden. In the column " Freight, express, and hauling " will be charged amounts expended for these items, the amount being distributed to activities or projects when such services are performed in connection therewith. In the column "Advertising " will be included cost of official advertising in newspapers and under "Telephone and telegraph" communication bv wire. On the reverse of the card will be entered all transportation requests used by members submitting reimbursement accounts. If transportation is furnished to more than one person, the names will be stated. When used in connection with the transportation of temporary laborers engaged in fire fighting, only the number of such temporary laborers will be stated. Form 24a. — Will be used by members of the Service assigned to work in connection with "Acquisition of lands" under the Weeks law. Entries will be made in a similar manner as provided for Form 24. Form 24b will be used by supervisors only, and will accompany each voucher forwarded to the district fiscal agent for payment and each trans- portation request coupon and memorandum bill of lading (Form M) , and will show in each case the appropriation to which charged. On the reverse of the card the distribution will be made by projects or lines of work, and classes of expenditures, as provided under Form 24. A duplicate of the form will be retained when transportation request coupons or memorandum bills of lading are forwarded to the district fiscal agent, which will serve the same purpose as a duplicate voucher, but will be filed separately by months until notice of payment is received from the district fiscal agent. Upon settlement of an account the district fiscal agent will return the Form 24b to the supervisor concerned stamped "Paid," and if any changes have been made, such changes will be entered on the proper project card. (Decreases in red ink.) i6 PROCEDURE. WASHINGTON OFFICE. APPROPRIATION LEDGER. An account with each appropriation and subappropriation will be kept on sheets (Form 1 1), the sources and classes of entries being as follows: Credits. Appropriation column. Amount of appropriation or subappropria. tion as shown by Treasury warrants and the appropriation bill. /) Debits. the allotment column. Amounts of allotments to districts and changes as shown by Forester's letters of allotment. (To avoid duplicate entries, the balances or contingents of the subappropria- tionswill be taken up on the "General expense" appropriation account in the same manner as an allotment, thus completing the allotment of this appropriation, and making unnecessary any further entries in this column.) In deposit column. In disbursement column. Total disbursements for month — all dis- tricts. (In appropriation accounts only.) Total deposits for month — all districts. (In appropriation accounts only.) In the appropriation accounts other than "General expenses" and in the subappropriation accounts the difference between the total of the appro- priation or subappropriation and the total of the allotment column will be the contingent or amount available for further allotment. In the appropriation accounts the difference between the total appro- priation and the total deposits will be the amount in the Treasury available for withdrawal. GENERAL ALLOTMENT LEDGER. A separate account will be kept on sheets (Form 12, and for forests Form 12a) of each district allotment from each appropriation and sub- appropriation. ENTRIES OF ALLOTMENTS AND SUBALLOTMENTS OTHER THAN FOR FORESTS. Debit. Creuit. 1)1 allotment cohimn. Allotments to district and changes. (De- creases in red ink.) In deposit column {appropriations accounts only). (i) Withdrawals from the Treasury on requi- sition by the district fiscal agents and by tem- porary' special disbursing agents. (2) From Treasur\- settlement notices, with- drawals on settlement warrants to cover claims. In disbursement column. (i) Monthly from district fiscal agents' ab- stracts of disbursement and quarterly from temporary special disbursing agents' accounts current, the disbursements (disallowances, and repayments in red ink). (2) Currently from Treasury- settlement no- tices, claims settled by the Treasury. (Dis- bursements made by the Washington office will be entered currently.) 17 ENTRIES OF FOREST SUBALLOTMENTS. Debit. i Credit. hi allotment column. I In disbursement column. (i) Amount of original stibappropriation, and I Disbursements of the disbursing clerk, the district fiscal agents, and temporary special disbursing agents from subabstracts at end of month. Treasury settlements currently. (2) net amounts after transfer to "General ad- ministration." In transfer column. 1 Increases and decreases on account of trans- fers to and from "General administration." (Decreases in red ink.) I A trial balance of the general allotment ledger will be made quarterly after the receipt and entry of the accounts current, which will show for each account the net allotment, the total of approved requisitions and Treasury settlements, and the total of disbursements and claims settled by the Treasury. The trial balance will supply for any district, or for the Service as a whole, the amount still available in the Treasury' and the amount to the credit of all disbursing officers . DISBURSEMENT LEDGER. A separate account of deposits and disbursements, regardless of appro- priations, will be kept with each district fiscal agent and with each tem- porary special disbursing agent on Form 15. Deposits will be entered as requisitions are passed for withdrawals, the warrant numbers being entered later from the Treasury notices. District fiscal agent's disbursements will be entered monthly from the abstracts, and verified with the accounts current at the end of the quarter. Tem- porary special disbursing agents' disbursements will be entered from their accounts current quarterly. TREASURY SETTLEMENT OF CLAIMS. A complete record of all claims forwarded to the Treasury for settlement will be kept on Form 17. When notice of settlement is received, the date, certificate number, and amount paid will be entered on this form, as well as in the proper district and appropriation account in the allotment ledger- Notice of settlement will then be sent by letter to the district fiscal agent concerned and the Treasury certificate filed. REQUISITION FOR FUNDS. As requisitions for funds to be placed to the credit of district fiscal agents and special disbursing agents are received thev will be examined to see that they do not exceed the amotmt available in the Treasury, the amount allotted to the district by the Forester, and the amount allowable 46333—12 5 i8 under the bonds of the disbursing officers. The requisitions will then be entered in the general allotment ledger and will be initialed and for- warded to the Chief of the Division of Accounts and Disbursements of the Department of Agriculture for record and transmission to the Treasury Department. NOTICES OF WARRANTS ISSUED. When received from the Chief of the Division of Accounts and Dis- bursements of the Department of Agriculture, the notices of warrants issued by the Treasury will be checked against the requisitions previously entered in the general allotment ledger. The warrant numbers will be entered and the notices sent to the district fiscal agent concerned. ACCOUNT CURRENT. The disbursements of the district fiscal agent in each district under each appropriation will be entered monthly in the general allotment ledger from the abstracts of disbursements and verified quarterly with the accotmts current. Temporary special disbursing agents' disbursements will be entered quarterly from the accounts current. After the proper entries have been made on the Littlefield cards, the vouchers and accompanying abstracts will be forwarded to the Division of Accounts and Disbursements of the Department of Agriculture for administrative audit and transmission to the Treasury for final audit. The quarterly accounts current of all disbursing officers will be forwarded upon receipt. MONTHLY STATEMENTS. The following statements will be prepared for the Chief Division of Accounts and Disbursements: Financial. — The disbursements shown on the monthly financial state- ments (Form 279b) received from the district fiscal agents will be consoli- dated on Form 279a, making separate statements for each year's appropria- tions from which disbursements are being made. Liability. — The current year's liabilities reported by the district fiscal agents on Form 279b will be consolidated on the departmental liability statement form. Cooperative. — A statement of tlie condition of cooperative funds will be prepared, showing the balance in each cooperative account, and the total contributions and disbursements for the month. EXPENDITURE REPORTS. As the district fiscal agents' monthly reports of expenditures by classes and lines of work (Form 45) and the Washington and Madison reports (Form 46) are received, they will be summarized on cards (Form 27) and a consolidated report prepared for the Forester on Form 47. 19 LITTLEFIELD REPORT. This report will cover the current payments for each fiscal year and the supplemental payments for July and August of the following fiscal year, each appropriation and subappropriation being kept separately. As the district fiscal agents' monthly and temporary special disbursing agents' quarterly vouchers are received, entries will be made directly from the vouchers on Form 278 for salaries and on Form 250 for all other disburse- ments, the latter being classified as required. The totals of the entries for each district will be verified with the abstracts and subabstracts. With the exception of the statutory appropriation, the cards pertaining to each separate appropriation or subappropriation in each district will be filed alphabetically under the following classification headings: (i) Salaries, (2) Travel, etc., (3) Miscellaneous supplies, etc., (4) Other. The cards under the heading "Other" will include stationery, furniture, fuel, freight, express, telegraph, telephone, rent, gas and electricity, apparatus, instru- ments, etc. These classification headings will be stamped or written on the cards in order that complete classification of totals may be made at the end of the year. The statutory salary cards will be filed alphabetically by dis- trict ofiices and forests. One summary card will be used for each appropriation or subappropria- tion, with separate columns for each of the four classification headings: Salaries, Travel, Miscellaneous supplies, and Other, and a total column the entry in which will be checked with the proper abstract or subabstract. Treasury settlements will be entered as notices are received from the Treasury; freight and express accoimts from the retained memorandum bills of lading, and other accounts from the voucher record. After the .August supplemental vouchers have been entered and veri- fied, the entries on the individual cards will be added; the Treasury settle- ment cards run in under the proper appropriation; the cards under " Other " classified under the headings Stationery, Furniture, etc.; the totals bv classes secured ; and the grand total under each appropriation or subappro- priation verified with the disbursements as shown on the appropriation ledger. After proving up the entries by districts, those appropriations or subappropriations that have been disbursed in more than one district will be consolidated and the totals verified. The salary cards under each appro- priation or subappropriation will be classified according to grade and salary. The total amounts shown on each card under all subdivisions will be used as the basis for the report to Congress. The complete typewritten report will be checked with the adding machine slips of the cards. RECEIPTS. The monthly summary reports of National Forest receipts from the various districts will be consolidated, and copies sent to the Forester, Operation, Silviculture, Lands, and Grazing. At the close of the year an annual report will be prepared showing gross receipts, refunds, and net 20 receipts by forests and States, the receipts of those forests located in more than one State being prorated, as provided by law, according to their area in the respective States. The amounts to be paid to the various States for roads and schools under the 25 per cent clause of the law will be calculated, and the statement forwarded to the Treasury Department as a basis for settle- ment with the States. MEMORANDUM BILLS OF LADING. Memorandum bills of lading received from the districts will be filed numerically in a flat file. When the accounts based on the original bills of lading are received, the memorandum bills will be attached and the account prepared for settlement. \ATien the account is forwarded to the Treasury for settlement, the memorandum bills attached will be given the account number, recorded in a skeleton record showing bill of lading number, account number, and date of shipment, and will be detached and held in a waiting file. When notice of settlement is received from the Treasury, notation of changes in amount, if any, will be made on the memorandum bills and the necessary entries made on the Littlefield cards. The memorandum bills will be returned to the districts concerned with a letter showing Treasury certificate number and date of settlement. APPOINTMENTS. Letters to the Secretary of Agriculture recommending appointments or other action affecting salary stattis, prepared in district offices for signature by the Acting Forester, will be examined, and if any changes are necessary a new letter will be prepared by the clerk in charge of appointments. One carbon stamped with the signature of the Acting Forester will be sent to the district fiscal agent concerned. Appointments and other orders of the Secretary of Agriculture affecting district personnel will be sent to the district fiscal agent for record and transmission to the individual concerned. A personnel record of each member in the Forest Service will be main- tained (Form 13), showing roll (statutory or miscellaneous), grade, salary, and district to which assigned. An alphabetical record will also be kept showing only the name of the member and district to which assigned, AUTHORIZATIONS FOR ADVERTISING. Letters to the Secretary of Agriculture recommending authority for members of the vService to advertise in specified newspapers, trade journals, etc., will l)e forwarded through the Office of Accounts for the signature of the Forester. When received the Secretary's authorization will be compareil with the retained carbon of the Forester's recommendation, and, if found cor- rect, the original and duplicate will be forwarded to the district fiscal agent concerned. 21 DISTRICT OFFICES. ALLOTMENT LEDGER. The district fiscal agent will keep on sheets (P'orm 14) an account with each appropriation from which an allotment is made to the district by the Forester. The sources and classes of entries will be as follows: Debit. Credit. In subaUotmenl column. In allotment column. (From district forester's leUcrs of allotment.) ' (From Forester's letters of allotment). The The amoimts. including contingent fimds. amount cyiginally allotted to the district from originally allotted to offices, sections, and ' the given appropriation, and subsequent forests, and subsequent changes. (Decreases will be entered in red ink.) In d!.':hur.scmcnt column. changes. (Decreases will be entered in red ink.) In deposit column. Monthly (from district i^scal agent's abstracts ' Currently (from district fiscal agent's and of disbursements), the total of the month's : ^Pe"^'' disbursmg agents' requisitions for funds), the amounts on approved requisitions. These entries will be checked against the cer- tificate of deposit as received. disbursements. Monthly (from special disbursing agents' abstracts of disbursements), the total of their disbursements. Currently (from Treasury settlement notices) Currently (from Treasury settlement notices), ' the amounts withdrawn by the Treasury in the amounts of warrants issued by the Treasury | settlement of claims. for settlement of claims chargeable against the district. For anv account in the allotment ledger, the difference between the net district allotment and the total disbursements is always the amount to the credit of the district. The difference between the net district allotment and the total of all certificates of deposit and of the Treasury settlements of claims is always the amount which may still be drawn from the Treasury. In requisitioning funds, however, unsettled bills of lading, etc., should be considered. The difference between the total certificates of deposit and the total disbursements is always the total amount to the credit of the district fiscal agent and of the special disbursing agents immediately available for dis- bursement. The district allotment and suballotment columns of each account in the allotment ledger should always balance, since the district forester will immediately suballot the money allotted to his district by the Forester. The accounts with the National Forest subappropriations will not be kept on the allotment ledger, but on the summary card. Form 19. for each forest concerned. To avoid numerous transfer entries, one contingent for all National Forest subappropriations will be provided, as follows: The original sub- appropriation will be shown at the top of the card. Under "Changes" will be entered the amounts transferred to "General administration" and 46333—12 6 22 "Forest contingent, " respectively, and in the "Net" column the amount actually authorized or allotted to the forest. The total of all the forest contingents will be taken up in one amount in the "Net" column on the ''Forest contingent" card (Form 19), from which all subsequent increases in forest allotments will be made. No further changes will be necessary in the "Net" column on the forest cards unless a change is made in the amount actually authorized or allotted to the forest. In making statements to the district forester and the Chief, Office of Accounts, the "Forest contingent" will be treated in the same manner as a separate subappropriation, except that, of course, no disbiu-sement will be made from it. When the "Forest contingent" has all been allotted, the amount transferred to "General administration" from any forest will be the amount remaining after subtracting the "Net" actual allotment to the forest from the original subappropriation. DISBURSEMENT LEDGER. The district fiscal agent will keep separately on sheets (Form 15) for each special disbursing agent in his district an account of deposits to his credit and of his disbursements regardless of appropriations. The district fiscal agent will also use this form for an account under each appropriation of the deposits to his own credit and of his disbursements. The sources and classes of entries will be as follows : Debit. From requisitions passed by the district fiscal agent in favor of special disbursing agents.) The total of each requisition without regard to appropriation. Credit. (From special disbursing agents' monthly alj- stract of disbursements.) The total of their disbursements. Entries to the accounts of the district fiscal agent in the disbursement ledger will be made daily from the cashbook summary on Form 16 as follows: Debit. Credit. The total amount deposited to the credit of the Total disbursement imder each district allot- district fiscal agent under each district allot" ment. ment. The date and amount of each special disbursing agent's bond will be entered at the head of his account. The balance in each account in the disbursement ledger will show, sub- ject to deductions for vouchers paid but not credited, the amounts in the hands of each special disbursing agent, and by each appropriation, the amount in the hands of the district fiscal agent. A trial balance of all accoimts will show, subject to deduction for vouchers already paid by special disbursing agents but not credited, the total sum available for dis- bursement in the district. After each day's disbursements are entered, a statement of the district fiscal agent's disbursing balances will be prepared on Form 543. 23 CASEBOOK. Form 1 6, carbon copies of checks, will constitute the cashbook. The district fiscal agent will enter on the form each deposit made to his credit in the subtreasury regardless of appropriation. All checks will be typewritten, using both sides of Form i6 for carbon copies. Opposite the last check drawn the total charges against each appro- priation, the total disbursements for the day, and the balance to the dis- bursing credit will be shown. The appropriation charges will be posted daily to the disbursement ledger. Before the checks are mailed the total of the appropriation charges must balance with the total of all checks drawn and of all vouchers paid. A running pencil total will be maintained of the disbursements to date for each quarter. DISBURSEMENTS FOR OTHER DISTRICTS. Disbursements made on account of another district, while treated on the cashbook, disbursement ledger, abstract, and Treasiu-y account as any other disbursements, are not chargeable against the district allotment. When the monthly disbursements are entered in the allotment ledger, therefore, a decreasing or red-ink entry will be made in the deposit and dis- bursement columns as "Disbursements on account of District — ." Such payments will not be made without due authorization, and prompt notice must be sent to the district fiscal agent concerned, who will take up the amount as a deposit and disbursement in the same manner as a Treasury settlement entry. FEDERAL COOPERATION. When disbursements are made on account of other Federal bureaus (Federal cooperation), they will be treated as other disbursements until notice of transfer settlement is received from the Treasury, when the amount will be entered as a decrease in disbursements and deposits in the original appropriation account and taken up as an allotment, a deposit, and a dis- bursement on a "Federal cooperation" account which will be opened in the ledger. DUPLICATE CHECKS. For issuing duplicate checks, see Treasury Circular No. 47 of June 25, 1908. Duplicate checks issued will not reduce the cashbook balance, will not be included in the day's summary of disbursements, and will be recorded only by notation on the carbon of the original check. CANCELED CHECKS. Mutilated or spoiled checks will be forwarded monthly to the Assistant Treasurer on whom drawn, and the checks briefly described in a letter of transmittal. When a check has been canceled which was drawn in payment of a voucher for which credit has been claimed in a previous quarter's account 24 notice will be sent to the Auditor for the State and Other Departments at the time of cancellation. The amount will be taken up as a conceded disallowance in the next "Account current." VERIFICATION OF DEPOSITORY BALANCE. The monthly statement from the Assistant Treasurer of all checks paid since the last report, and of the balance to the district fiscal agent's credit, will be compared with the carbon copies of checks (Form i6), and those listed will be stamped "Paid." The unpaid checks, to and including the date of the latest issued check shown on the statement, will be entered on sheets (Form 29), the total subtracted from the balance stated by the Assistant Treasurer, and the result compared with the total balance from all appropriations shown to the credit of the district fiscal agent on the cashbook. The district fiscal agent will then sign and return to the Assist- ant Treasvurer the form letter which accompanied the statement. MEMORANDUM BILLS OF LADING AND TREASURY CLAIMS. The district fiscal agent will forward to the Chief, Office of Accounts, at Washington, all memorandum bills of lading covering freight and express shipments, and all claims which under the regulations must be settled by the Treasiu-y, retaining in his file the distribution card relating to the account. A record of all such accounts will be kept on card Form 17a, showing date received and forwarded, number of bill of lading, or descrip- tion, name of payee and amount claimed, using a separate card for each forest or administrative unit. The district fiscal agent at Ogden will keep the record of bills of lading issued by the supply depot on individual cards (Form 1 7b) in order that, as settlement is made, the cards may be removed and the exact liability on account of outstanding freight bills easily ascer- tained. When notice of settlement by the Treasury Department is received, the record will be completed by entering the date and amount paid, and the distribution card, stamped "Paid", will be returned to the member con- cerned, together with the memorandum bill of lading and other papers, if any, affecting the account. In determining the available balance of forest or other allotments, the outstanding unpaid accounts on these cards must always be considered as definite liabilities for which payment must be provided. MONTHLY STATEMENTS. Financial. — At the end of each month a financial statement (Form 279b) will be prepared, showing by appropriations the total allotment to the district, the current disbiusements for the month, total disbursements to date, balance of liability, total disbursements and liabilities, and balance of allotment, also a summary showing the amounts of the current disburse- ments made by the fiscal agent, temporary special disbursing agents, other 25 fiscal agents, and the Treasury Department, respectively, and the amount of repayments and payments on account of other districts. The "current disbursements" will include only the net disbursements for the month after all deductions are made on account of repayments of disallowances, can- celed checks, etc. Copy of the statement will be mailed to the Chief, Office of Accounts, Washington, not later than the third of the succeeding month. Cooperative. — District fiscal agents disbursing cooperative funds will prepare and forward a statement showing the balance to the credit of each contributor. MONTHLY SUMMARY OF EXPENDITURES. District office. — The monthly summary (Form 44) prepared for the district forester will be a compiled transcript of the payments for the month according to the project cards (Form 21) at district headquarters. District. — The district summary (Form 45) will be a consolidation of the forest and district office summaries. Upon receipt of each forest sum- mary, the grand total will be compared with the total disbursements for the month for that forest according to the district records, the following items considered: Bills of lading and transportation requests charged by the super- visor, but unsettled. Occasional accounts in transit or awaiting payment. The difference between the total of the pay roll for the previous month (as paid) and that for the month reported (as listed on the back of the summary) . The total disbursements charged against a forest on the allotment cards for the month will differ from the total amount charged on the forest monthly summary only by the amount of unpaid transportation requests and bills of lading charged by the supervisor during the month, and the difference between the pay roll for that month charged on the statement and the pay roll for the previous month paid during the month by the fiscal agent. In case of a disagreement which can be reconciled only through cor- respondence with the supervisor, the district summary will not be delayed, but correction made by entries during the succeeding month. The grand total of the district monthly summary must equal the total payments according to the monthly financial statement, with the exception of the differences outlined above, which will be noted on the last page of the summary. The report for each month will be mailed to the Chief, Office of Accounts, Washington, D. C, not later than the 15th of the succeeding month. APPOINTMENT RECORDS. The memorandum prepared by the forest supervisor or other adminis- trative officer for desired changes affecting salary status will serve as a basis for the preparation by the district fiscal agent of letters in quadruplicate for signature of the Acting Forester recommending to the Secretary of Agricul- 26 ture the action desired. The letter will not be dated. The original and two carbons, initialed by the district forester and district fiscal agent will be for- warded to the Forester through the Chief, Office of Accounts. The third carbon will be filed alphabetically in a waiting file until the desired action has been taken. Carbon copies received from Washington showing the stamped signature of the Acting Forester will be substituted for the copies in the waiting file. The initial entries will be made on the salary cards from the original memorandum, and as orders of the Secretary of Agriculture affecting salary status are received they will be compared with the entries already made, and the date of appointment and other necessary data entered on the cards. Cards (Form 272) filed alphabetically, will be used for record of temporary laborers. From these cards a monthly report on the departmental form provided will be prepared in quadruplicate with copying ribbon, one copy submitted to the district forester, and the original and two copies submitted to the Forester through the Chief, Office of Accounts. Forms 20a and 272 will constitute the record of the district personnel. STATUTORY-ROLL RECORD. A card record of statutory positions will be kept on 4 by 6 inch cards as follows: Guides will be prepared bearing the titles of the statutory positions and rates of pay. In addition, the date of the Forester's letter of allotment to the district forester, and number of positions, will be entered. If changed during the year, the date of the amendment letter and the change will be noted. Behind each guide a card for each position will be filed, bearing the name of the appointee and his assignment. In case of change, the new appointee's name will be entered below, with the assignment and date of appointment, and the card transferred to the alphabetical position of the new name. Red markers placed in front of cards where vacancies exist, and blue markers for prospective vacancies, will aid in keeping statutory positions filled. Memorandums of statutory changes and lost salary will be given to the bookkeeper for necessary, entry on his record. TRANSFER OF SALARY CARDS. When any member is transferred from one office, section, or forest to another, the individual card will be closed, and cross reference made of the transfer. A new salary card will be prepared, bearing red-ink entries of all payments made to date of transfer, and filed in the unit to which transfer is made. This transfer card will be sent to the district fiscal agent concerned when a member is transferred to another district. In order that all records of disbursements for units may be complete, the cards of members transferred will be filed behind the current cards for that unit. PERSONNEL INDEX. Since salary cards (Form 20a) will be tiled by offices, sections, and forests, an alphabetical index of the district personnel will be kept on cards (Form 23). All changes in assignnent will be entered on these cards from Form 659, or from memorandum received from the district forester. RECORD OF ABSENCES. As prescribed by the regulations of the appointment clerk of tht depart- ment, absences from duty will be entered on Form C. C. 5, from Form 785, arid from furlough records for all members whose salaries are paid under office or section allotments. REQmSITION FOR FUNDS. The district fiscal agent will make his requisitions for funds in triplicate on the department form, and will forward the original and one carbon to the Chief, Office of Accounts, retaining one copy in a waiting file until he receives a certificate of deposit from the subtreasury. The original will be type- written with a purple copying ribbon, must be complete in everv particular in accordance with instructions of the Chief of the Division of Accounts and Disbursements, and must contain no erasures or changes. The amount of paid vouchers for a quarter for which the account current has been forwarded , and the date sent, will be entered in the Washington office. A requisition for funds from a temporary special disbursing agent or special fiscal agent will be examined to see that it is prepared in accordance with instructions. It will then be entered in the allotment and disburse- ment ledgers, provided it does not exceed the difi"erence between the amount of the officer's bond and his balance on hand, nor his allotment balance as supervisor, except where it is known that funds are for fire fighting. TREASURY NOTIFICATION OF WARRANT ISSUED. When the district fiscal agent receives notification of a warrant issued in his favor, he will compare and file it with the copy of his requisition for funds. A notification of a warrant issued in favor of a temporary special dis- bursing agent or special fiscal agent, when received, will be compared with the amount charged under the corresponding requisition in the disbursement and allotment ledgers, and the notification forwarded to the disbursing officer concerned. CERTIFICATES OF DEPOSIT. The district fiscal agent, on receiving from the subtreasury a certificate of deposit to his credit, will verify it with the corresponding requisition and notice of warrant, and make the necessary entries in his cashbook (Form 16) and in the allotment and disbursement ledgers (F'orms 14 and 15). 28 VOUCHER REGISTER. A register of all vouchers received by the district fiscal agent, except pay rolls (Form 2), will be kept on cards (Form 260). A card will be used for each payee, one space for each voucher, and the cards filed alphabetically by name of payee. A retained copy of Form 2 will constitute a supplement to the voucher register. When a voucher is received, its description and amount, date of receipt, period covered, and address to which the check is to be mailed will be entered on the card. When a voucher is returned for certification or correction, or is sent to another fiscal agent for payment, the date of action and reason will be entered. When a voucher is paid, the voucher number and the date and amount of payment will be entered. VOUCHERS FOR DISBURSEMENT. As vouchers are received, each will be dated, and, with the exception of pay rolls, recorded on cards (Form 260). Audit. — Every voucher will be examined for compliance with the Fiscal Regulations, the opinions of the Solicitor of the Department of Agriculture, and the decisions of the Comptroller of the Treasury. All purchase and salary vouchers to which certification has not been made that the articles have been received in good condition or that the services have been rendered will be returned. When properly certified, vouchers will be audited against the authorization or project cards to deter- mine whether the expenditure is authorized and covered by the balance available. Every Form A and Form 4 voucher covering the purchase of property listed must be accompanied by an invoice and a signed receipt (Form 939) , which will be sent to the property auditor after the number of the paid voucher is entered in the lower left-hand corner. A rubber stamp indorse- ment will be placed on the voucher showing that the property has been reported to the property auditor. If the voucher is not accompanied by Form 939, this form will be filled out in triplicate, the number of the paid voucher entered in the lower left- hand comer, and the three unsigned copies forwarded to the propertv auditor. Vovichers (Form BF) for advertising will be examined for compliance with the Secretary's letter of authorization and the sworn statement of rates. Rent vouchers and vouchers for purchases or services rendered under contract will be examined for compliance with the terms nf the lease or contract on file. Refund- vouchers will be examined for correctness of preparation and certification, and where possible the amount claimed will be verified 1)\- reference to the record of the deposit or deposits covering the collection on account of which the refund is claimed. Payments to temporary laborers for services of one day or more will be recorded on cards (Form 272) from Form 2 and from vouchers. Forms 3 and 4. 29 The use of transportation requests, as indicated on the vouchers (Form 4), will be checked against the transportation-request card, and the use of mileage will be entered on the cards (Form 266) Before payment, vouchers will be sent to the chiefs of ofhce for cer- tification accompanied by a list showing number of vouchers mclosed. All vouchers will be accounted for upon their return. So far as possible, vouchers will be certified the same day, and will be returned with the list and in the envelope in which they were received. Vouchers withheld will be noted on the list by the certifying officer, stating reasons. Review -A.S vouchers are received after certification, they will be reviewed to determine that certification is complete, that change,, if any, recommended bv certifying officers do not conflict with the Fiscal Regulations and the decisions of the Comptroller, and that the amount to be paid is clearly shown on the voucher. No review will be made for correctness of ''" ' Payment.-Daily , after review, vouchers will be assembled by.appropria- tions and given voucher numbers, and the checks typewritten, voucher number being shown on the face of the check. The number of the check drawn in payment will be entered on each voucher, and the bookkeeping entries made The total of all checks must agree with the total of all vouchers paid. The checks will then go to the district fiscal agent for signature Dates of payment, instead of being typewritten, will be stamped on the checks and carbons. The checks will be run through the roller- press copier and separated ready for mailing. When accounts contain a large number of separate charges, or when identification of the account appears necessary, as, for example, transporta- tion accounts or accounts with large firms. Form 484 will accompany the checks to the pavee for identification. The preparation of horm 484 may be avoided in many cases by quoting on the check, in part of the space provided for '■purpose for which drawn." the bill numbers placed on the vouchers for identification by the payee. This practice may be extended, if desired, by arrangement with payees with whom a large volume of busi- ness is transacted. ^ 1 ■ ^ „ i^tf^,- When accounts are paid for less than the amount claimed, a letter explaining the difference must accompany the check. _ _ After vouchers are paid and checks are ready for mailing, invoices and receipts (Form 939) will be detached and sent to the property auditor. Entries will then be made on the voucher register and abstract of disburse- ments. The Forms 24b accompanying vouchers for forests will be stamped " Paid " and returned to the supervisor. .,,,,. ■„ k «, ^ Vouchers will not be briefed on the back and folded, but will be filed flat with the appropriation and subappropriation shown on the face or where payable from several appropriations on a slip attached. 30 All vouchers paid during the month will be arranged by appropriations and subappropriations, and, with the corresponding abstract and sub- abstracts, forwarded to the Chief, Office of Accounts, not later than the 5th of the succeeding month. ABSTRACT OF DISBURSEMENTS. Daily disbursements will be entered from paid vouchers upon the abstract of disbursement (Form 154) in duplicate. The totals of these entries must agree with the total disbursements for the day as shown by the cashbook (Form 16). At the close of the month the vouchers paid from general expenses will be assembled by subappropriations, and the voucher numbers, names of payees, and amounts chargeable against each subappropriation entered on the subabstract (Form 106). Two carbons of this subabstract will be made for each of the first two months of the quarter, the second carbon, containing one month's entries, being forwarded with the vouchers for the month. An adding machine slip summary of the totals of the subabstract will also be forwarded the first two months of the quarter, a typewritten summary being submitted the third month. The vouchers will be forwarded as arranged by subappropriations, mixed vouchers, or those paid from more than one appropriation or sub- appropriation (except pay rolls) being in a separate bundle. SPECIAL DISBURSING AGENTS' VOUCHERS AND ABSTRACTS. The district fiscal agent will instruct special disbursing agents to forward, not later than the 5th of each month, vouchers covering the dis- bursements of the previous month, accompanied by an abstract of disburse- ments. These vouchers will be reviewed for completeness of certification, and to determine whether those covering nonexpendable property are sup- ported by invoices and signed receipts. The invoices and receipts accom- panying the vouchers will be sent to the property auditor. Where invoices and receipts are necessary, but not attached, they will be made out in tripUcate and sent unsigned to the property aucUtor. A record of the services of one day or more of all temporary laborers will be entered on cards (Form 272). Disbursements as shown on the dis- tribution card (Form 24b) accompanying the abstract will be entered on the allotment cards (Form 19) for the forest, and the entries verified. The disbursements will be entered in the disbursement and allotment ledgers, and the Forms 24b returned to the forest supervisors. The vouchers will be filed numerically with the corresponding abstract of disbursements until the end of the quarter, when they will be forwarded with the account current to the Chief, Office of Accounts. Special disbursing agents must forward their accounts current not later than the 20th day of the month following the last month of the quarter. 31 TRANSPORTATION REQUESTS SCRIP AND MILEAGE BOOKS. Books of transportation requests will be supplied by the Chief. Office of Accounts, upon requisition. The district fiscal agent will issue transportation requests upon memo- randum (Form 659) from the proper Forest Service officer. Transportation requests will be issued in blank to supervisors for use of forest officers under their supervision, the entire issue being charged to the supervisor concerned, who will be held responsible for proper use of the forms. Upon issuance of requests a record will be made on alphabetically arranged individual cards showing as initial entries the numbers of the requests and date of issue. The necessary completing entries will be made from the coupons when received by the district fiscal agent. Vouchers of transportation companies will be audited against the entries on the card record and the date of audit indicated. The district fiscal agent will pay transportation vouchers only for requests of which he has a record. In addition to the record on the transportation request card, a detailed record (Form 266) will be kept, showing, for each person who purchases mileage, its use as reported on the statement of mileage form. Books con- taining unused mileage will be sent to the district fiscal agent, who will credit the individual concerned on Form 266, and forward the book to the transportation company for refund. Scrip books purchased on transportation requests will be recorded in the same way as mileage, and their use as reported in duplicate on state- ment of mileage forms will be entered on Form 266. The alphabetical card record, with the supporting coupons filed numeri- cally, will make unnecessary any additional transportation request record. TRANSPORTATION REFUNDS. A refund or rebate by transportation company will be remitted by the district fiscal agent to the Assistant Treasurer of the United States for credit to his disbursing balance. Upon receipt of the certificate of deposit the district fiscal agent will enter the amount as a decrease in disbursements on the cashbook, disbursement and allotment ledgers, and proper account- ing cards. RECEIPTS. Receipts from all sources — National Forest revenue, cooperative con- tributions, telephone tolls, sale of photograph prints and maps, sale of con- demned Government property, lost property, sale of timber on Indian lands, etc. — will be paid to a designated United States depository for each district each remittance being accompanied by a letter of transmittal, Form 861 or Form'86i-G. 32 The depositories for the different districts are as follows: District i, Western Montana National Bank, Missoula, Mont. District 2, Denver National Bank, Denver, Colo. District 3, First National Bank, Albuquerque, N. Mex. District 4, First National Bank, Ogden, Utah. District 5, First National Bank, San Francisco, Cal. District 6, First National Bank, Portland, Oreg. Seattle National Bank, Seattle, Wash., for Alaska, where the funds are received and deposited by the special fiscal agent. Daily, from Forms 861 and 861-G, the depository will record remittances on an abstract of receipts (Form 25), recording National Forest receipts and miscellaneous receipts separately. Two copies of each abstract will be fur- nished to the district fiscal agent, together with the original Forms 861 and 861-G and a copy of the certificate of deposit covering all entries on the abstract of receipts for the day. The district fiscal agent will verify the day's transaction by adding Forms 861 and 861-G, and comparing with the abstract and certificate of deposit. The forms covering National Forest receipts will then be stamped "Paid," the coupons detached, and the forms mailed to the supervisor, transmitting those covering receipts for trespass through the assistant to the solicitor and office concerned. The superAisor will in turn make the neces- sary record in his office and forward the form to the person making the payment. At the sam.e tim.e he will notify the ranger concerned. In the case of grazing fees, the ranger's duplicate permit will be the notice; in all other cases the duplicate letter of transmittal held in the supervisor's wait- ing file will be forwarded as a notice after the proper notation of payment has been made on it. Forms 86 1 covering lost property and sales of condemned property will be forwarded to the property auditor at Ogden, who will make the necessary notation on his record and transmit the forms to the individual concerned. Forms 861 covering other miscellaneous receipts will be forwarded through the supervisor or other forest officer concerned, or directly to the party making payment, as the case may require. Before filing, the coupons for the day covering National Forest receipts will be totaled by classes, and the totals entered on the retained copy of the bank's abstract. The detached coupons will then be filed by forests and classes in a current file, and at the end of the month, after the card records are completed, transferred to a similar file containing all the coupons for the year's receipts. When the vear's record of receipts is made up, the coupons for the vear will be filed alphabetically by classes and forests for future reference. Abstracts of receipts will bear the numbers of the corresponding certifi- cates of deposit, and at the end of the quarter the totals will be summarized on sheets of the same form. 33 RECEIPTS RECORD. At the end of each month the receipts coupons for the month will be totaled by classes and forests and the totals recorded on forest receipts cards, Form 28, the totals to date will be brought down, and the totals for each class on all forests in the district summarized on a card of the same form. The totals by classes will be verified by comparing them with the entries on the retained copies of the bank's abstracts. REFUNDS. At the end of each month the refunds during the month for excess collections on account of timber sales, etc., will be summarized by forests and classes, and the totals entered in red ink on cards (Form 28) for each forest, filed immediately behind the receipts cards. At the end of the year the totals on the refund cards will be transferred to the space provided for the purpose on the receipts cards, and the net receipts for the year brought down. STATEMENT OF RECEIPTS AND REFUNDS. Monthly.— Immediately after the close of each month, a statement showing the month's total receipts by classes from all forests in the district, and the totals to date, will be prepared and sent to the Chief, Office of Accounts. For purposes of comparison the receipts for the same period during the previous fiscal year will also be shown on the statement. Annual.— At the end of the year a statement will be prepared showing the gross National Forest receipts, refunds, and net receipts for the year by forests and classes. A statement will also be prepared showing the total receipts during the year from sales of condemned property and lost property and from other miscellaneous sources, and on account of special collections, such as for cooperative work, timber sales for Uintah Indians, etc. These statements will be forwarded to the Chief, Office of Accounts, as soon after the close of the fiscal year as the records in the district fiscal agent's office can be compared and verified. FILES. The district fiscal agent will maintain his own files, following the pro- cedure and using the filing designations prescribed by the National Forest Manual under "Correspondence and files." IDENTIFICATION CARDS. The district fiscal agent will have a personal identification card prepared and will procure the necessary telegraph identification cards for all members to whom letters of authorization are issued and for such others as the dis- trict forester may designate. The numbers of personal and telegraph identi- fication cards will be recorded on the individual salary card. The district fiscal agent will recover all identification cards from members leaving the Service. 34 AUTHORIZATION FOR ADVERTISING. As lists of newspapers recommended for the advertisement of National Forest business are received from the district forester, they will be incor- porated in letters for the signature of the Forester requesting the necessary authorization of the Secretary of Agriculture. As the authorizations are received in duplicate, one copy will be filed and the other forwarded to the supervisor concerned. SUPERVISOR'S OFFICE. ALLOTMENTS. The accounts records on National Forests will consist of a record (i) of the district forester's allotments to the forest from the various appro- priations, (a) statutory salary, (b) general expenses of the forest, (c) improvements, (d) fire fighting, and (e) special appropriations, and (2) of the supervisors' suballotments under activities, lines of work, or projects. (See list of activities, " National Forests," p. 10.) These records will be kept on cards previously described. Statutory salaries. — The allotment from statutory salaries will be the total of the statutory positions allotted to the forest. This allotment can be used only for the salaries as provided. 'General expenses. — The allotment from the regular subappropriation for the forest. This is available for salaries and expenses. Improvement. — The allotment for the construction and maintenance of permanent improvements. Fire. — No specific allotment is made for fire fighting, but an indefinite allotment is always understood, the amount being the necessary expendi- ture on this account. Special. — Allotments for special work, such as planting experiments, grazing studies, timber-treating studies, and cooperative work. A separate record will be kept for each special allotment. ACCOUNTING RECORDS. Although, beginning July i, 191 2, the forest accounting card forms, as well as many of the subject headings indicating lines of work, will be changed, the procedure to be followed in keeping card records remains practically as hitherto. Distribution of charges. — A Form 24b will be prepared for each voucher certified for payment, showing the distribution of the voucher (i) by funds, and (2) by classes of expenditures according to projects or lines of work. Entries. — The necessary entries on the proper summary and classification accounting cards will be made before the voucher and form are forwarded to the district fiscal agent. Verification of entries. — Upon the return of the Form 24b marked " Paid," any changes on account of suspensions, disallowances, etc., by the district fiscal agent will be noted, and any differences taken up on the proper account- ing cards. At the same time notation will be made on the file copy of the voucher. 35 Transportation requests and bills of lading. — Stubs of used transportation requests and the memorandum copies of bills of lading covering freight and express shipments will be treated in the same manner as vouchers, except that two Forms 24b will be prepared for each, one to accompany the stub or memorandum bill forwarded to the district fiscal agent and one for file in lieu of a retained voucher. When the " Paid " Form 24b is returned by the district fiscal agent the file copy may be destroyed. Forwarding vouchers — Close of month. — On the 25th of each month the accounts record will be closed, except for entries of salary and wages from pay rolls and salary vouchers. All other vouchers received will be held until the ist of the succeeding month. Salaries of the forest force and wages of temporary laborers included on the regular forest pay roll for the month will be entered on the cards as an expenditure dvning the month in which earned, although the voucher itself may not be forwarded for payment until the succeeding month. Distribution of salaries. — Upon receipt of the monthly service reports, (Form 26), computations will be made in accordance with instructions. (See diagram and explanation, pp. 40 and 42.) The amounts will then be entered on the back of the individual salary cards (Form 20) according to projects and lines of work, and these entries will in turn be summarized on Form 34 and totaled. After verifying the totals by projects and lines of work with the total salary paid, the amounts chargeable against the various projects and lines of work will be carried to the proper accounting cards. Monthly statement — How prepared. — The total expenditures for the month as shown on each project card will be transferred, by classes, to the monthlv statement. Form 43. After all entries are transcribed a line will be drawn immediatelv below the amounts carried to the statement. This will serve as a check, effectually separating each month's disbursements. The line must not be drawn until after all entries are transferred and the totals verified, otherwise the expenditures of one month may be confused with those reported in previous months. A report for each month will be for- warded to the district fiscal agent not later than the 5th of the succeeding month. Refund vouchers. — A voucher for refunds of excess deposits will be pre- pared on Form A, and will give the number and date of each certificate of deposit and the reason for refund . The printed certificate on the Form A will be lined out, substituting, by rubber stamp, the authorized special certificate with signature of certifying officer. No record need be made on the account- ing cards of the forests, but each refund voucher will be accompanied by a Form 24b, which, when returned stamped "Paid," will be filed with the duplicate voucher. The file of retained vouchers and Forms 24b, alphabet- ically arranged, together with the entries on the timber sale and grazing cards, will constitute a complete record of payments on account of refunds. Leaves of absence. — A record of leaves of absence for each employee on the forest will be kept in the supervisor's office on cards (Form C. C. 5). 36 Applications for leave of absence will be made on Forms C. C. 2, C. C. 3, C. C. 4, which, after approval, will be placed in an alphabetical file for reference. Monthly service reports. — The monthly service report, Form 26 (Form 347 revised), will be the basis for all charges of time, and will be prepared and submitted by all members of the forest force. It mav be made up from day to day during the month, or at the end of the month from the diarv. Care must be exercised in its preparation, as it is the foundation upon which is based the financial part of the annual report of the Forester to the .Secre- tary of Agriculture and to Congress. These detailed expenditure reports are also used by the Forester in going over estimates for appropriations for succeeding years, and by Congress in making the appropriations. ELEMENTS OF COST. OPERATION. ADMINISTRATION. The time of the supervisor, deputy or acting supervisor, and clerk will be charged to administration, except when assigned or detailed to some special work not a part of their usual administrative duties. Expenses of general inspection trips and trips in the interest of the forest generally, and not properly chargeable to any specific line of work, will be charged to administration. PROTECTION. Patrol. — This will include rangers' time spent in regular patrol duty in the field. In addition, it will include time spent awav from the office in going to and from a piece of work, such as a timber sale, or claim, unless the trip is made by train, in which case the time, as well as transportation costs, will be charged to the specific line of work. Time spent by a ranger in his office because of weather conditions, during which no specific line of work is performed, will be charged to Patrol — Office. Fire suppression. — This wnll include all time and expenses in the fight- ing of fires, whether upon the National Forests or upon private lands, in the safeguarding of National Forest interests. Expenses of all kinds in connec- tion with fire suppression, such as wages of temporary laborers and neces- sary supplies and equipment, will be charged under this head. Boundary survey. — This will include time spent in making transit sur- veys and lilazing or posting boundaries of National Forests already pro- claimed, or surveys to retrace or re-mark lines previously posted. Boundary examinations as described under "Lands" should not be included under "Protection." Leave, Sundays, holidays. —Sundays and holidays, Vr C* Nn ^ ] <^ ,i <> 1 C ^ rS C^ \ >- ^ ^ £<■ - ^ \ - ti C" f- 1 1 -i ? 4 ^ J S TP -i ^ ~a C -s ^ -9 ^ -9 -^ a- '<> J <» 1 ^ ^ -is 1:5 ^ .** ■C)t^ CO TIO -«p M -w= »^ fo tjt $ V "H - W> wJ tJ o ^ t^ fvj J _9 1 o ■*i ^ o> - ~t« ^ ^ r» oS -i i^ *«> + w ^ (t> V w ol f^ ■^ <5 «> o r I -W3 -Wl r» -a r» o O) <) ~S ■rS ^ © c IC o t— V tp 10 (» rr fS IT' g Vo J tT' a* ^ W3 ■y* id If e^- ■n W Xf- cy V3 xfi. - «4 J tV 1 — oj It I*, to ft to 1 o % 1 Ml 1 V to ? 1 1 1 V "3 < ci7 "A i j C s ? i 1 ,1 i 2 ?: 1 I? k |5 ©^j*«*atwiiv'- (ytw'~ ■J^.t.tvwyux.^'A^ i^tv(;f^ ^a,a.^ |"""'"°''-3)tvi3,-ot '^"i "X~ — ft*«^!v (A^CQ^v»>l'y- C^^^iei'^i. 23_ a<. «IV - \0 iA.vAA - C\\>\i-c^.vJi-vw< v%t^ ~ ^g'ttv &CcA><.&»' -^^'pTxA^v (Xc^-OvVi'^X*' ^,iA"vv*vci*-« t^'OfAn^ V.«aJ - ^yal^Wvo'rift,,a.Y\5' ^« vmv'i'^VmV Voai) - (\.5^J«*■^A.^vvn^ K^wCl- J^^AaX.^VVc<. -CT^JpJpvvt^' 2.A^-"\0/ ^CMMLV ^cuj- "b^HK^- :MoA-i«''2>.«4y VcuJ- '^■ra^{\~'3VltAi6; ^o^v>a<^|«Xc' £-«aJ * "CWixAtv^ ^n-avvo.^po\-\.aXt«*v V-i**!^ ilaVAvv«ft' "- )S«pa1\^ S-^JAil — ■bMa.\'-wCft -^^^vo^^^vt-t*^ "' e.aj-: ^O^tfvW'r' ^ O-^vnV - 0,mc<- 3,tM-wvWi- - U^St' - ?m.W\^^CYvcc Oa^^>\^\<» O'ctr^AXt* - tA^ktrv^ ~"V0,O.cc Mm Ju.VCX--»»V StfVt^ ■^'>nAv\Jvi\vojL CWXvtt^-vyXwTv'^OA^ I fenwVo,ij ■&^\lc^U^a^^^^rvAWv^^O^V*«ie -J/fv5vo ■t^\v<^V jeyoXo.f\i^ 'ya/p"^^ I Fp^wWff.r^ -QiA-VoXw. »S,UA Aw\a^~ (Xt^OvVoX^'" £i?.Vi«vvV<.v' ■CAlSW'^vwX J'/ijUa'W >^fl/^i*'- O.M^iAe/ OjvviiuH!^. ^0/rV -"3,«\KwWv«0t' ft<-Wji^ -J.'aJ^OAVcX' )?^WVTvvr\ftmj,(- >sA*>i~ 0,OJ»0.<\aUc^X^V«vvyvATV^4^W<^Xvft«^(tv^i)j^J^^ .1 F>imNo]> S^^.iA^^JL«&/(^A»A^O>fv\,j)X«>Wt^^^ 1 ^,-N.., 4,oWViAj>«^wA*^j(-'3iA^::v'-0^^^ j F,,-Na;e -&, V^i^^H;^^^A• ^,o!w.Wj['yVfV. 5«. 3>->«.i^iiH[.n SllB»il(T-«f«T ni II Cjmter T<^«'. C^tlM « Nrr X*i>»:' Diagram 3. — Arrangement of accounting cards, district offices, except forests. Size of card 7^ by 9J inches. ■J/Vv^\«l v^^^av (Xwt V^ow^^<>Xva w^ ^SP^ "^ ^^V>^oV'- &a5^.^ty--a O TvSa^^V^' iXvA'i-l O V',\^3XvaW ' ^;0.^ '^ ■Owi3;T - v^i)^;/ Fo^M HbZo •OvW\C\4t^«VV 0*'Xo■^^^^ 'yX^-Qy I ToiiMf/a.ig J^-lXiWv ■q.- A.WYYTiO^s'^ - %>t-l^\^Q^ -(X^tVl^'^- fco^^tt^rvM.V I F« nw Wo ;j -S/i\"^*>l^]Svi^O^<>iX CXwW 4.^«SU'5 v'^-i^V ■ (Xiw\«/- fo/iiL.'o^wa**' j ftiHM«oIo ■^rtCivivJwoSl' i,<:5^«W:\l^'yO*W ] Fon-,Wo,9 Fli«No. F.»c»vT(jm If) IPate J.iBu^srwfurT* Su«*Li.oTMe-r |{ C-,,.-. Total Mf-'tt S N«T »-.«.. II _ Diagram 4. — Arrangement of accouiiting cards, district offices, except forests (continued). Size of card 7 J by gi inches. 1 H"^'^' ■r^-ti\ccV^A\4 - ^;nile*V\o,A\,vo»iy 1 Fo^MVo.'t v>hV\\Uo\\\\«>nV C>iKVf\\TlCi.V\\^~ ^1^0 v\*v^ iboftV* j Fo<^M^(-,2 '3'/>-c',tJt^'i^'^> -^o^i«^; *\cvV\it>u^^ iMfwve' i F.,«I«.I9 .V.k-a(!oV>.>..A J^ms-.a^^-S^^lv^ 1 ^' .<,t«t C^V<\^-*V4;.«^ "Vi)at\ ■\r, t^utie \y ao>. i.\lVAU-»-»*-!is.viia>-(cc' ^ w\>4«.V\,o, ftUowi --tvw^tV i?ov*\vo\' '^/\-<. ^M^Vla'i^■ ^ \^^AcT^ 'Z^,^Ni-■y.<: ^^ftvo'Tt %V aV vOv> ftvWwioVrrtUOe. lUc x:^A-< c\u<. E<'a^-^ \^WvC>Al\\*.*-t J^-o;,c Cfrt-ovtcV'^n,*-^ - ^Z^o ^x^ 5iMM>au ^^M^^aZr JiVO^^tA ^0.1^'-- ^AVK ?'Alf\lvC' ^A-&\«N '?c»^ - >ja\1\»ov -JiwjVccV iy.\vxi ~ CSV.oi'>«^' ^^M No ^1 -*5i^jecV*\a\K\ — 0X0*^*6 Ott<^ , fo,<. Fo urn tie 2i CV%\«io.M^»^aUo>i '^aT& - CV*K-nv»i\ AvftVvOW r Fot « Nc .9 iu't-AVlUWiivA S>w.\mav^~ COmo-vvAV\-(xCio»v' | 1 :» 1 ^ 1 3i 1 0, 1 1 r,^-H o.ZO -S>-v^va%'i«.V O/vXftAny'ya.i'S.s ^ ?^i*.*v>y. 'S.li-.t.^' 1 fautt He "i J*MV-(XH«\v.%twl' OA<-*>'^^'>iv*-T^\ - V\\wW^«v\5^ ?»>AUfvcV \ FO'T^'Nel a^ ft^U^>^iv^V- S,c,,.fo.l' t>V">M» 1 " a vSuft^' S.aU»^^A^V - ^\aUUY^, 1 F01M No 19 ill\u\)-(VlVi&Vvrt'eTA' (Diwrtvrt-ci.^- ?i^a\vAo*hJ Ijy.lw^^v' r«c 5A..0RIO C***1« N«T 3^.U Diagram 5.— Arrangement of accounting cards, supervisor's office. Size ot card 7^ by gj inches. ' Fo^M Wo.ai C?W;jC<-t 'yftfAv Jv.cV CR^Ud.^** /t* §ab\v»' ^t'pa.i.viC^o S«*^<'tA''- ftXctW ^«UiM.*i Ic'^cnwA '-(\2w%V.vi ■dit'pftvM. lo ^_vi^ Ji■■^«^.VA ^e^VT-y tft ti^WjpiUowt-' JL' iwe,' iwvc* 0»wr 3>»"i.l^\>tO»V Cftt^-, 3 «v\C4A - ■oVot*' ■3' F;^« Nj 21 "I?l-o^c^V-' Ca«iy — - Adoi^V 1 fe^MNe. 19 ^M,^)AlUVv(\«vAlyw»iTA*i^-^,Vr»l(rt«^inft<\->Xv-3Vc*A Con^Vv/ "(e 19* roftcnt "■^'"^ 1 O^r e,.LST.r.o™ \ «»c.^V«, „..-_ 1 I>*tS Sirrusn TffTA*- *V»J*«»«T j Crruoc* -., »»...«( 1 . Diagram 6.— Arrangement of accounting cards, supervisor's office (continued). Size of card yi by gi inches. o LIBRARY OF CONGRESS 002 821 295 1