various items of appropriation constitute definite accounts projects. In some cases a single appropriation may be so comprehensive as to make it desirable to establish a number of account projects, each sufficiently definite and independent to justify an accurate separation and distribution of funds.

Telegraph, telephone, and postage.

Freight, express, and drayage.

Furnishing of heat, light, power, and electricity. Forage and other supplies for animals when purchased in bulk.

Fuel.

Specified items not otherwise classified.1
Miscellaneous supplies, services, etc.

Total.

1" Specified items not otherwise classified" include the following items for which separate accounts should be kept, and the amount charged to each will be reported in a footnote in the "Annual statement of expenditures":

. Subsistence and care of animals and storage and care of vehicles (service) when not reported as incidental to travel expense.

Printing, engraving, lithographing, and binding (service).
Advertising and publications of notices (service).

Mechanics', engineers', and electricians' supplies; furnace and foundry supplies.

Cleaning and toilet supplies.

Structures and parts and on structural improvements to land. Land.

Any other unusual expenditure not otherwise classified.

213. Information Regarding Proposed or Pending Legislation. All requests from outside sources for information regarding any proposed or pending legislation, including items which it is proposed to attach to or include in the regular appropriation bill for which no estimates have been made, and all material originating in the various bureaus of the department in explanation of or in reference to the estimates or any pending bill in which the department may be interested, should be submitted to the Secretary for approval or appropriate action.

214. Allotments for Purchase, Maintenance, Repair, and Operation of Motor-Propelled and HorseDrawn Passenger-Carrying Vehicles. To aid the Secretary in the matter of making allotments for the purchase of motor-propelled and horse-drawn passenger-carrying vehicles, and for the maintenance, repair, and operation of such vehicles, the chief of each bureau shall submit to the Office of the Secretary annually, on or before May 15, estimates of amounts required by his bureau for these purposes during the ensuing fiscal year.

Estimates should be submitted only with respect to "Government-owned passenger-carrying vehicles," that is, Government-owned vehicles used primarily for the transportation of persons. No estimate need be submitted for vehicles used primarily for the transportation of commodities, such as drays or trucks, or with respect to saddle horses.

Estimates for the "maintenance, repair, and operation" of vehicles should include all expenses necessary for the use of the vehicles, such as, in the case of horse-drawn vehicles, expenditures for horses, -harness, repairs to harness, forage, shoeing of horses, and the like, and in the case of motor-propelled

vehicles, tires, gasoline, carbide, lubricating oil, repairs, new parts, and the like.

Motor-propelled and horse-drawn passenger-carrying vehicles may be exchanged in part payment for new motor-propelled and horse-drawn passenger-carrying vehicles when it seems desirable and in the interest of the Government to exchange such equipment rather than to make repairs, and this fact should be fully set forth in the recommendation of the chief of bureau for the purchase of any vehicle where an exchange is contemplated.

In general, employees traveling on official business will use means of public conveyance, but when traveling to points not readily accessible by railway, steamboat, or other means of conveyance, they may be authorized to hire special conveyance in accordance with the Fiscal Regulations, or to use their own vehicles. When permitted to use their own vehicles, letters of authorization should be drawn so as to provide. in the case of horse-drawn vehicles, reimbursement for necessary expenses of operation, such as expenditures for forage and stabling of horses, and, in the case of motor-propelled vehicles, whenever it is found that the expense of official travel will be reduced thereby, employees of the department, with the approval of the chiefs of their respective bureaus, may, in lieu of actual traveling expenses, be reimbursed for the use, in the official business of the bureau, of their own motorcycles and automobiles at a rate not exceeding 2 cents per mile for a motorcycle and 6 cents per mile for an automobile. Such rates within the aforesaid maximum rates must be fixed in advance of official travel and may be fixed to cover such use of the vehicle for such periods during the fiscal year as will be required, subject to cancellation at any time by the

department. Nothing in this regulation shall prevent the hiring of motorcycles or automobiles from persons not in the employ of the department for single trips at prevailing rates. All accounts covering mileage charges for the use of personally-owned vehicles must be accompanied by a statement prepared in duplicate setting forth (a) the date of travel; (b) the points between which performed; (c) the actual number of miles traveled; (d) the rate per mile and total charge; and (e) the hour of departure from and ar rival at official station. Such statement must also be supported by a certificate clearly indicating that the travel was officially necessary, that the distances charged for are, to the best of the employee's knowledge and belief, correct, and that no public or regular means of transportation was available, or that such public or regular means of transportation could not be used as advantageously in the interest of the Government.

215. Disposition of Travel Authorizations.-Copies of all letters of authorization for travel, station, and field expenses shall be forwarded monthly by the various bureaus to the Office of the Secretary. This applies to general or specific letters of authorization issued from the Washington office and from district or field headquarters. The copies to be furnished should include every letter or memorandum which authorizes or defines objects of travel or limits travel, designates territory or points to be visited, specifies rates or per diem allowance in lieu of subsistence, or which contains other evidence necessary in the administrative examination of travel accounts.

Copies of all such papers will also be furnished quarterly to the disbursing office of the department for

transmission to the Auditor for the State and Other Departments for use in the auditing of accounts.

216. Miscellaneous Financial Statements for Congress.-Financial statements called for by Congress from time to time will be handled through the Office of the Secretary.

217. Rendition of Quarterly Accounts by Disbursing Clerk. The disbursing clerk of the department will submit his account current and abstracts of disbursements and collections to the Secretary (chief clerk's office) not later than 20 days after the end of each quarter. The chief clerk of the department will then refer the abstracts to the chief of each bureau having charge of the appropriations to which the abstracts pertain, who in turn will have them carefully examined and compared with the records of his bureau, such examination to be evidenced on the abstracts by an indorsement, accompanied by a statement of differences when such differences are found in the account. The abstracts must be returned to the chief clerk by the chiefs of bureaus, not later than 30 days after their receipt and approval, and the chief clerk will reassemble the account and, after approval by the Secretary, transmit it to the Auditor for State and Other Departments, Treasury Department.

218. Financial Matters in Connection with Cooperative Work.-Except as authorized by law, employees of the department will not be permitted to handle or disburse any of the funds contributed for cooperative work by State institutions, organizations, private individuals, and other agencies, but will be permitted to certify to the correctness of accounts for payment of expenditures in connection with cooperative work where facts essential to such certification are