ACCOUNTS. 41320-1904. DEPARTMENT OF THE INTERIOR, OFFICE OF INDIAN AFFAIRS, To all Disbursing Officers of the Indian Service: WASHINGTON, July 1, 1904. By authority of the Honorable Secretary of the Interior, the Regulations of the Indian Office, 1904, are hereby amended by inserting after section 348 thereof the following: 348 a. When individual Indian moneys or miscellaneous receipts of any class are received during the period for which an account is rendered, a schedule thereof must be attached to the account current showing as to each item the source from which received, the date and amount of receipt, and the object for which the money was paid in. Such schedule must be supported by a certificate of the agent as to correctness. Please acknowledge the receipt of this circular and paste the same between pages 64 and 65 of your book of Regulations. Very respectfully, A. C. TONNER, 18670b1500-6-04 CASH. ACCOUNT CURRENT. (Form 5-115.) 346. The account current shall show upon the credit side the amount already on hand, and all moneys received, whether from appropriations or miscellaneous sources; and upon the debit side the aggregate amount expended, as per abstract of disbursements, all deposits to the credit of the United States, and the balance remaining at the close of the quarter or period for which the account is rendered. 347. The agent shall make affidavit on the account current, to the effect that the account is just and true as stated; that the disbursements have been faithfully made for the objects shown by the vouchers; and that the account embraces all public moneys received from any source whatever, not theretofore accounted for. Such affidavit shall also show the amount of miscellaneous funds received during the period for which the account is rendered, as well as the unexpended balance of all public moneys remaining in his hands and on deposit to his official credit. (See sec. 391.) 348. Under the act of July 1, 1898, which provides that Indian agents "shall account for all moneys coming into their hands as custodians from any source whatever, and be responsible therefor under their official bonds," such agents are required to include in their regular accounts moneys received from the sale of property belonging to Indians, and to furnish proper vouchers for all disbursements therefrom. (Dig. Dec. Comp., p. 12. See sec. 301.) 349. An account current must be rendered for each and every quarter, whether any funds have been received or disbursed during that period or not. 350. Each account current must show the date of the bond or bonds under which the account is rendered. ABSTRACT OF DISBURSEMENTS. (Form 5-010.) 351. The abstract of disbursements shall show the funds disbursed, under the several heads and subheads of appropriation, as designated in tabular statements of remittances; the names of persons to whom payments are made, as they appear in the vouchers; on what account the disbursements are made; and the dates and numbers of the vouchers. 352. Vouchers will be arranged numerically, and each amount properly carried out under the heads and subheads of appropriation, which should appear at the top of the several columns on the abstract, 18031-04-5 353. The designation of funds is not determined by the object for which they are to be used, but by the name of the appropriation under which they are received. 354. Miscellaneous receipts will be included in the abstract of disbursements and a separate heading given to each class. VOUCHERS. 355. A properly executed voucher must be furnished for each and every expenditure, and the latter must be authorized by the Secretary of the Interior before credit therefor will be allowed. 356. A copy of the authority must be attached to the voucher, except when there are two or more expenditures in the same quarter under the same authority, in which case one copy will be sufficient, provided reference is made on the other vouchers to the one to which the authority is attached. 357. Each voucher must have an indorsement giving its number, the quarter to which it pertains, the name of the person in whose favor it is drawn, the amount, and, when payment is made by check, the number and date of the check and the name of the bank or other institution upon which it is drawn. 358. In receipts to vouchers the sums paid must, when practicable, be written out in words as well as expressed by figures, and the date of the payment and the name of the person by whom it is made must be stated. 359. Vouchers must be stated in the name of the person, firm, company, or corporation rendering the service or furnishing the articles for which payment is made. (Treas. Circ. 52, Apr. 29, 1903.) 360. If the payee be a partnership, the receipt to the voucher should be signed in the usual firm signature; if an incorporated or unincorporated company, the receipt should be in the company name, followed by the autograph signature of the officer (with his title) authorized to receive the money and receipt therefor. (Treas. Circ. 52, Apr. 29, 1903.) 361. Evidence of the authority of the officer receipting for an incorporated or unincorporated company must accompany the voucher, or be on file, unless the payment is made by a check drawn on a United States depository, to the order of the company, and that fact, with the date and number of the check and name of the depository, is stated on the voucher. (Treas. Circ. 52, Apr. 29, 1903.) This does not, however, apply to subvouchers for traveling expenses. (Treas. Circ. 70, June 26, 1902.) 362. When one writes the name of another to a receipt he must have proper written authority for so doing: Provided, That when a disbursing officer is satisfied that an attorney, agent, or officer is authorized |