As many of the circular instructions cited in this Digest were either printed in a very limited quantity, or were not intended for general circulation throughout the Service, but were sent to certain consulates only (such as, to seaport consulates, or to consulates in certain countries or at certain places), it will not be possible for the Department of State to supply consulates with every circular instruction they may find lacking in their files; and indeed to many consulates to whom the Department did not deem it necessary to send such circular instructions the Digest will supply sufficient information. 2 A. ACCOUNTS AND RETURNS. Auditor, accounts for, not to be sent to State Department. Circulars, January 5 and November 13, 1899. Consular agencies. See also under Consuls compen sated from fees. Agent's receipt for his share of the fees collected must accompany consul's account. Circular, August 26, 1898. Bond. Supervising principal consular officers are responsible under their bonds for the acts of their agents, and in the settlement of their accounts at the Treasury they will be charged with all fees collected at their agencies and credited with the sums to which they and their agents are entitled. They should, for this reason, take from their agents such bond as they may deem necessary for their protection, as they are authorized to do under paragraph 45, Consular Regulations. Circular, November 11, 1898. Forms 190 and 191 established. Form 190, accompanied by forms 167 and 168, must be filled out and signed by the principal consular officer and transmitted by him to the Auditor for the State and other Departments with his quarterly accounts. Form 191 must be filled out, signed, and sent by the agent at the close of each quarter to the principal consular officer in whose district the agency is located, together with Forms 167 and 168. Circular, November 11, 1898. Postage. Consular agents are entitled to reimbursement for postage on official correspondence, and such charges should be included by principal consular officer in account for contingent expenses, supported by separate voucher. Circular, February 12, 1908. Receipts. Receipts showing that consular agents have been paid the amounts claimed for services performed for American vessels and seamen should not be transmitted with the accounts of the principal 3 184731 ACCOUNTS AND RETURNS-Continued. officers. The amounts found due at the Treasury Consular clerks. Quarterly accounts should be rendered to the State Department instead of to the Auditor for the State and other Departments. They should be in the name of the clerk rendering them, whether they receive their salaries from fees of consulates or draw drafts therefor. Drafts for salary should be drawn on the Secretary of State. Circular, June 20, 1900. Consular courts. Consul should charge himself with fees received and credit himself with such as he has paid out to defray the expenses of the court. Any surplus remaining is to be turned into the Treasury at the time of the rendering of account on the 30th of June of each year. Fines should be disposed of and accounted for in the same way. Quarterly return of marshals is not affected. Circular, August 1, 1900. (Executive order, July 13, 1900.) Contingent-expense account. Allotment of specific maximum sums to individual consulates. Circular, June 24, 1905. Economy strictly enjoined. All expenditures not absolutely essential must be stopped at once. Accounts will be carefully scrutinized and unauthorized items disallowed. Circulars, March 22, May 23, June 24, November 8 and 16, 1905, and March 6, 1906. Revised Statutes, section 3679, amend to read: "No Department of the Government shall expend, in any one fiscal year, any sum in excess of appropriations made by Congress for that fiscal year, or involve the Government in any contract or obligation for the future payment of money in excess of such appropriations unless such contract or obligation is authorized by law. Nor shall any Department or officer of the Government accept voluntary service for the Government or employ personal service in excess of that authorized by law, except in cases of sudden emergency involving the loss of human life ACCOUNTS AND RETURNS-Continued. or the destruction of property. All appropriations made for contingent expenses or other general purposes, except appropriations made for the fulfillment of contract obligations expressly authorized by law, or for objects required or authorized by law without reference to the amounts annually appropriated therefor, shall, on or before the beginning of each fiscal year, be so apportioned by monthly or other allotments as to prevent undue expenditures in one portion of the year that may require deficiency or additional appropriations to complete the service of the fiscal year; and all such apportionments shall be adhered to except when waived or modified in specific cases by the written order of the head of the Executive Department or other Government establishment having control of the expenditure, but this provision shall not apply to the contingent appropriations of the Senate or House of Representatives; and all such waivers or modifications, together with the reasons therefor, shall be communicated to Congress in connection with estimates for any additional appropriation required on account thereof. Any person violating any provision of this section shall be summarily removed from office and may also be punished by a fine of not less than one hundred dollars or by imprisonment for not less than one. month." Circular, March 22, 1905. Currency, foreign, to be given in vouchers. While the charge of the consular officer in his accounts for the amount paid by him should be the equivalent in United States money of the amount of the disbursement made, the voucher showing the disbursement should always express the kind and amount of foreign currency disbursed. Circular, September 15, 1898. Duplicate accounts need not be transmitted to either the Department of State or the Auditor. Circular, December 11, 1907. Duplicate copies of accounts and vouchers should be kept at consulates for use in case of loss or miscarriage of the originals. Circulars, January 13 and November 13, 1899. |