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UNITED STATES DEPARTMENT OF AGRICULTURE,
Washington, D. C., September 21, 1914.

The honorable the SECRETARY OF AGRICULTURE.

SIR: The undersigned Advisory Committee on Finance and Business Methods submits herewith a draft of revised Fiscal Regulations for the Department of Agriculture, with the recommendation that they be approved to take effect on February 1, 1915, superseding all prior rules, regulations, orders, and memoranda relating to the fiscal transactions of the department. This committee has made a careful study of the existing regulations, of the laws upon which they are based, the various orders and memoranda issued since the existing regulations took effect, the suggestions made by the various bureaus of the department, and the published fiscal regulations of other departments. Some of the material included in the draft submitted herewith is administrative rather than fiscal in character and appears also in the Administrative Regulations which were prepared by this committee and which you have approved.

Respectfully submitted.

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UNITED STATES DEPARTMENT OF AGRICULTURE,

Washington, D. C., December 15, 1914. Under the authority conferred upon the Secretary of Agriculture by law, the following regulations are prescribed to govern the fiscal transactions of the department. These regulations shall become and be effective on and after February 1, 1915, and shall supersede all prior rules, regulations, orders, and memoranda relating to the fiscal transactions of the Department of Agriculture.

D. F. HOUSTON, Secretary of Agriculture.

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