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Show WORE OF THE ACCOUNTS SECTION. CASH AND PROPERTY ACCOUNTS AND INDIVIDUAL INDIAN MONEYS. Section 12 of the act of July 31, 1894 (28 Stat. L., 209), commonly known as the ''Docke~ law," requires that quarterly cash accounts of disbursing officers shall be rendered within twenty days after the periods to which they relate; also that they shall be forwarded to and received by the Treasury Department within sixty days of their receipt in the administrative office. It also provides for the waiving of delinquencies in cases of justsable delay. There were 63 delin-quencies on the part of disbursing officers during the year, which, however, were found on investigation to be excusable. The following table shows the accounts received and examined during the year: Disbursing o e s ' accounts received and examined during year ended June SO, 1909. On hand Julv 1, luu ........................................................................................................... ...... Recci~edd uring the yew -- Total on hand and received ...................................... :.. ....-...-. Examined.. ........................................................................ / % 1 -- On hand Tune30,1908 ......................................................... I67 exceptions t8a.n.. ................................................ . .. I...I i.w The reforms instituted in the system of cash accounting by Treasury Department circular of July 29, 1907, have been in opera-tion during the year, and have not only proved highly satisfactory from a business standpoint, but have also tended to lessen the labor of the preparation of accounts in the field and to expedite their examination in this office. The time and labor saved in this way have, however, been almost, if not quite, offset by the installation of a new system of acco'unting for individual Indian moneys derived from sales of allotments and timber thereon, leases of allotments, and other miscellaneous sources, a large part of which (land and timber money in particular) was not in previous years carried in the accounts of disbursing officers at all. Now it is all accounted for in the same manner as funds coming into the hands of disbursing officers from other sources. In addition to this, the greater part of it is deposited at interest to the personal credit of the owners in national banks bonded for its safe-keeping, from which it can be withdrawn only on checks signed by the Indians and countersigned by the disbursing officers. Besides the advantage of receiving interest on their money, the educational feature of this plan is of great benefit to the Indians. |
