(e) After ascertaining that the approval by the administrative head of the bureau is genuine, that the extensions and additions are correct, that there is an appropriation out of which the account is legally payable, and that there is an unexpended balance of such appropriation sufficient for the payment, the disbursing clerk shall pay each account so approved and transmitted to him, subject to his right to obtain an advance decision of the Comptroller.

(ƒ) In each district of the Forest Service having headquarters outside of Washington, the Forester shall make a full and complete administrative examination, in the manner prescribed by section c, by and through the district forester, of all the accounts of that district. Each such district forester shall ascertain the total of and approve the accounts for his district, as prescribed in section d, and transmit the same to the bonded fiscal agent of his district for payment. After ascertaining the facts in respect thereto, as prescribed in section e, the fiscal agent having headquarters outside of Washington shall pay each account for his district, so approved and transmitted to him, and send the same to the Forester.

(g) Accounts payable by special fiscal agents outside of Washington, pursuant to special authority from the Secretary, shall, after payment, be examined and approved by the administrative heads of the bureaus to which they, respectively, relate, in compliance with sections c and d.

(h) Accounts paid by fiscal agents outside of Washington, pursuant to sections ƒ and g, shall be transmitted to the disbursing clerk of the department, who shall take off the totals to be carried to the appropriation ledger and shall forward such accounts, without audit, to the accounting officers of the Treasury.

ACCOUNTING FORMS.

7. The following accounting forms are prescribed by the department, and the data needed to make a proper administrative examination of accounts and establish a

legal claim against the United States must be completely filled in thereon:

Form 1.-Pay roll for personal services in the District of Columbia. (Subvoucher, Form la.)

Form 2.-Pay roll for personal services outside of the District of Columbia.

Form 2a.-Pay roll for personal services outside of the District of Columbia, with attached memorandum copy. (For use of field disbursing agents.)

Form 3.-Pay voucher for personal services.

Form 3a.-Pay voucher for personal services, with attached memorandum copy. (For use of field disbursing agents.)

Form 4.-Public voucher for reimbursement of traveling, and station, and field expenses, and for payment of per diem. (Subvouchers, Forms 4b and 4c.)

Form 4a.-Public voucher for reimbursement of traveling, and station, and field expenses, and for payment of per diem, with attached memorandum copy. (For use of field disbursing agents.)

Form 5.-Public voucher for purchases and services other than personal.

Form 5a.—Public voucher for purchases, and services other than personal, with attached memorandum copy. (For use of field disbursing agents.)

Form 6.-Public voucher for advertising and authority to publish advertisement.

Form 7.-Public voucher for the transportation of pas

sengers.

Form 7a.-Public voucher for the transportation of passengers, with attached memorandum copy. (For use of field disbursing agents.)

Form 8.-Public voucher for transportation by express. Form 8a.-Public voucher for transportation by express, with attached memorandum copy. (For use of field disbursing agents.)

Form 9.-Public voucher for transportation of freight.

Form 9a.-Public voucher for transportation of freight, with attached memorandum copy. (For use of field disbursing agents.)

RESPONSIBILITY FOR ERRORS IN ACCOUNTS.

8. The chief of each bureau shall see that suspensions and disallowances in accounts approved by him are adjusted within a reasonable time. In case of any improper expenditure and subsequent disallowance of the same by the Treasury, such steps shall be taken as may be lawful and appropriate to ascertain the responsibility therefor, and to recover for the Government the amount of funds misused, misapplied, misappropriated, or otherwise improperly expended. In case of dispute as to the facts, the decision of the Secretary, after opportunity for hearing has been afforded to the individuals concerned, shall be conclusive upon the employees of the depart

ment.

APPOINTMENTS AND SALARIES.

APPOINTMENTS.

9. Except temporary assistants and laborers outside of Washington, employed, subject to civil-service rules, under letters of authority, every person entering the service of the department will be appointed by the Secretary at a specified rate of compensation. In all cases of original appointment, promotion, demotion, or transfer from one position to another on a statutory roll, or of an original appointment on a lump-fund roll, or of a transfer from the statutory roll of one bureau to a lumpfund roll of another bureau, an oath of office1 must be

1 "I, do solemnly swear that I will support and defend the Constitution of the United States against all enemies, foreign and domestic; that I will bear true faith and allegiance to the same; that I take this obligation freely without any mental reservation or purpose of evasion; and that I will well and faithfully discharge the duties of the office on which I am about to enter. So help me God."

executed and filed with the bureau before the first payment will be made. 1

10. An employee performing continuous service in the same bureau will not be required to take an additional oath of office in case of his promotion, demotion, transfer from one lump-fund roll to another, transfer from the statutory to a lump-fund roll, or reassignment or other change of status on a lump-fund roll.

11. When original appointments are made, expense of travel incident to reporting for duty at the point at which service is to be performed will not be paid by the department in any case of an employee on the statutory roll or, unless otherwise specifically authorized in the appointment or contract of employment, in the case of an employee on the lump-fund roll. No appointment shall be made on the lump-fund roll with a view to transfer to the statutory roll, nor shall any ssignment be made to a point other than the place at which permanent service is intended to be performed, for the purpose of securing for an employee payment of travel expense incident to reporting for duty.

SALARIES.

12. No part of the money appropriated for the department will be paid as additional salary or compensa

1 Oaths of office when required must be taken without expense to the United States. They may be taken before any officer having an official seal, with authority to administer oaths either under United States statutes or local municipal law, and must be properly certified under the hand and seal of such officer. Oaths of office may also be taken before the chief clerk of the department or the chief clerk of any bureau or statutory division thereof at Washington, D. C., provided the chief clerk be one who occupies a statutory position. Forest guards and other remotely situated employees of the department receiving compensation from lump-sum appropriations are authorized to subscribe to the oath of office before a forest ranger or other commissioned employee of the department when the services of an officer authorized to administer oaths are not available; in every such case, however, a statement of the facts must be made on the form by the certifying employee. (See also paragraph 2, Administrative Regulations.)

tion to any person receiving at the same time other compensation as an officer or employee of any other branch of the Government; but this shall not apply to compensation received from the War Department for services as members of the National Guard or State militia.

13. On the death of an employee in a pay status, salary to and including the entire day on which the death occurred will be paid to the legal representative of the deceased; or when an employee in a pay status is separated from the service by resignation or dismissal, his salary will be computed to cover the date on which such resignation or dismissal takes effect; unless such death, resignation, or dismissal falls on the last day of a 31-day month, in which event the 30th will be regarded as the terminal date.

14. Accounts due to deceased persons and payable to executors, administrators, or guardians, and accounts in favor of trustees, or other fiduciaries, must be accompanied by certified copies, under seal, of letters testamentary, of administration, of guardianship, or of trusteeship, or of other evidence of fiduciary character. However, an account not exceeding $100 due to the estate of a deceased employee who died intestate and for whose estate no letters of administration have been or will be issued may be paid to the legal representative of the deceased upon satisfactory evidence, under oath, as to the relationship of the payee to the deceased, and as to the condition of the estate. An affidavit, prepared in the department in accordance with law, must be filed with the voucher covering the account.

15. Final settlement of salary of persons in any way responsible for public property, or who are in arrears to the United States, will not be made until evidence shall have been furnished showing that the property has been satisfactorily accounted for, or the arrears paid, to the proper officer.

16. Assignments of salaries may be made by employees when absent on account of illness, annual leave, or