Evening star. [volume] (Washington, D.C.) 1854-1972, 1903-08-27
TRANSFER Or FUNDS
District Auditor Wants Uni
form Metlod)rhsrssor.
SUGGESTIONS MADE
WITH DEPARTMENT PRACTICE.
Case Where Disbursing Officer Will Be
Required to Draw Checks
Upon Vouchers.

Garrison, after making a study of the stu
alton for the last two weeks has written
to the Commissioners inviting their atten-
ton to the desirability of establishing a
uniform and systematic method of effecting
necessary transfers in appropriations and
funds pertaining to the District of Co.
lumbia.
Il have conferred with the controller of
the treasury" he says "the auditor for the
State and other departments, and other Of
flcials Of the Treasury Department respect
ing this matter, and understand the con-
sensus Of opinion Of these officers as YER
bally expressed, to be as follows:
Il. That in all cases where it is possible
payments should be made in the first in
stance from the appropriation or fund
properly chargeable, and the accounts and
vouchers rendered hereunder in the man
ner prescribed by law. thus avoiding the
necessity for transfers.
20 Where. from the character of the
work and service, and existing conditions,
1t would cause great Inconvenience and in
creased expense to resort in the first in
stance to the proper appropriation or fund
and make payments therefrom, the neces-
sary transfers to reimburse such appropri-
alton or fund should in every case where it
is possible be effected in the Treasury De-
partment, upon duly itemixed and certified
vouchers, audited by the auditor for the
District of Columbia, and transmitted to
the auditor tor the State and other depart
ments for the proper transfer settlements
to be made by that officer.
In Accordance With Practice.
'In my opinion the method of making
transfers, as above suggested, is proper and
in accordance with the practice prevailing
in the executive departments Of the gov
eminent of the United States and follow
ing by the accounting officers Of the treas
ury. The practice. which has to some ex-
tent prevailed, of effecting transfers In ap-
propriations and funds pertaining to the
District of Columbia, by means Of checks
drawn by the disburstng officer for deposit
to the credit Of the appropriation or fund
to be reimbursed, is open to criticism, and
Is, in my opinion, Objectionable
After such examination and study of
the question as have been able to make,
find but one case where it will be neces-
sary for the disbursng officer of the Dis
trict to draw checks, based upon audited
vouchers, for the purpose of reimbursing
any appropriation or fund. and that is
where the trust fund, termed the whole
cost deposit fund" Is to be charged or
drawn upon to effect such purpose. Since
said fund Is now deposited in the treasury
OF the United States to the official credit OF
the disbursing officer OF the District. and
subject to his official check, it will be nee
essary where a transfer from said fund
must be made to reimburse some other APP
preparation or fund for the disbursing Of
f1cer to draw his official check payable
from the whole cost deposit fund to the
order or the treasurer of the United States
for deposit to the credit of the approprta-
ton or fund to be reimbursed
The Whole Cost Fund.
Where 1t is necessary to reimburse the
whole cost deposit fund by transfer from
some other appropriation or fund the same
can be effected upon a duly itemized and
certified voucher, audited by the auditor
for the District, to be transmitted to the
auditor for the State and other depart
ments for settlement, payable from the
proper appropriation or fund by warrant
in favor of the treasurer of the United
States to be deposited by him to the off,
cial credit of the disbursing officer of the
District of Columbia on account of the
whole cost deposit fund
In all other cases where 1t is necessary
to enect transfers from one appropriation
or fund to another duly itemized and
certined voucher, audited by the auditor
for the District Of Columbia, made payable
from the proper appropriation or fund to
be charged. and specifying the appropria-
ton or fund to be credited, can be trans
mitted to the auditor for the state and
other departments for the necessary set
Element by that officer to effect the trans
fers required by warrant and counter war
rant.
An Auditors Request.
1.-THE auditor for the State and other de-
partments has advised me verbally that he
desires written statement or plan. APP
proved by the controller of the treasury,
setting forth uniform method to be fol-
lowed in effecting the necessary transfers
In appropriations and funds pertaining 20
the District Of Columbia.
L have therefore the honor to recon-
mend that the method herein outlined be
submitted to the controller of the treasury
for his consideration and approval II found
satisfactory"
The recommendation has been approved
by Commissioner Mcfarland and Acting
Engineer Commissioner H. c. Newcomer,
who form the majority of the board in the
absence of Commissioner West.
JANANEsE FISHERMEN.