(a) Employees paid by the day will not receive pay for Sundays unless such service is necessary and has been performed, and a statement to that effect is made on the voucher.

(b) Permanent employees paid by the day are entitled to pay for all legal holidays. In the case of per diem employees whose appointments read "when actually employed," but are of an unlimited and somewhat permanent character, payment may be made for all legal holidays when services are rendered the day before and the day after. such holidays; but temporary per diem employees, whose appointments read "when actually employed," must perform services on all legal holidays in order to obtain payment therefor.

PER DIEM IN LIEU OF SUBSISTENCE.

Employees of the bureau when traveling under letters of authorization for field work may be allowed in lieu of subsistence a per diem amount not exceeding $1. The term "subsistence" includes meals, lodgings, baths, and waiter fees. In addition to this per diem allowance, such field employees and field assistants may also be allowed all other necessary expenses, including those for transportation on railroads, steamboats, street cars, and other usual or necessary modes of conveyance, and for tolls, ferriage, sleeping-car and parlor-car fares, transfer of person and baggage, checking of baggage, and Pullman and station porter fees.

No per diem in lieu of subsistence will be paid during travel on a boat when the charge for transportation includes meals and berth, but reimbursement for other authorized items of subsistence not included in the charge for transportation may be claimed.

Employees in the field will be allowed subsistence for Sundays and legal holidays while on official duty and away from headquarters. But whenever employees spend their Sundays and legal holidays at home, or are away from headquarters on business of their own, they will not be entitled to subsistence for such days, and in those cases they should note on their report for the day preceding such absence the time they left their places of assignment, and on the report for the day thereafter should note the time when they resumed work. An employee whose leave of absence commences on Monday or terminates on Saturday, or is preceded or followed by a legal holiday, is not entitled to subsistence for such preceding or succeeding Sunday or holiday, unless he was actually on duty at his place of assignment, which fact must be stated below the last item of expense entered in the voucher.

Employees can not be reimbursed for expenses, nor receive a per diem in lieu of subsistence while on leave of any kind, or while detained away from duty by sickness. (8 Comp. Dec., 278.)

Field employees detailed to Washington, D. C., for purposes of consultation or in connection with the preparation of results of their field work will be allowed, in addition to their regular compensation, their actual traveling expenses in going to and returning from Washington, D. C. (Act of June 30, 1914, Public No. 161, p. 44.) Reimbursement of expenses incurred from the time of arrival until the time of departure from Washington, D. C., while acting under such a detail is prohibited by the above statute.

A field employee assigned to Washington, D. C., in the discharge of regular duties within the scope of his appointment may be reimbursed for expenses incurred in the District of Columbia when it is apparent that the employee in question was not detailed for duty within the meaning of the statute above cited. (Comp. Dec., October 13, 1914.)

VOUCHERS FOR PERSONAL SERVICES.

Four forms of vouchers are used for the payment of salaries, wages, and per diem in lieu of subsistence, as follows: For services rendered in the District of Columbia, Form 6-48; for services rendered outside the District of Columbia, Form 6-47; for services and per diem and miscellaneous expenses outside the District of Columbia, Form 6-44; for pay roll for personal services, Form 1-024.

Although all voucher forms are printed in duplicate, and are to be filled out in duplicate by the employee, the memorandum copy in each case is practically identical with the original, and the two are so arranged by perforations or folding that, through the use of carbon paper, a single writing of the account produces both the original and the memorandum copy.

A service voucher consists of a bill and a certificate that the services have been rendered and that payment has not been received. Vouchers for personal service rendered under the direct supervision of some administrative officer and so certified by him need not be certified by the payee if the voucher describes specifically the position, the rate of compensation, and the period covered.

A pay roll consists of a series of bills for services and a certificate that the services have been performed. All "Names" in the column so headed must be literally identical with those in the column headed "Signature." The column headed "Time employed" must show the dates during which service was rendered, and, for fractional parts of a month, must show the total number of days employed.

On both the aforementioned vouchers the certificate should be signed by the person under whose direction the services were performed.

Separate vouchers are required for services rendered and expenses incurred in two fiscal years. The fiscal year begins July 1 and terminates June 30.

Temporary field employees may be paid on service vouchers, pay rolls, or if necessary, subvouchers, but payment on subvouchers, from personal funds, should be made only for small jobs the person making the payment being in a travel status or when, owing to an emergency or unusual condition, it would be impracticable to have payment made by a disbursing agent, in which latter case an explanation must be submitted with the claim for reimbursement.

GENERAL PROVISIONS AFFECTING TRAVEL EXPENSES.

AUTHORITY REQUIRED.

All travel expenses must be either authorized in writing and approved by the director, assistant director, or by the properly delegated subordinate officer under whose supervision and direction the travel is performed.

1. Prior authority.-Except as provided in section 2, following, written authority for the travel shall be issued prior to the incurrence of the expense, shall specify the travel to be performed as definitely as circumstances permit, and shall be attached to the voucher for reimbursement or (if on file in the auditor's office) be referred to by number and date therein. Such written authority may also contain a provision authorizing the traveler to issue travel orders to his subordinate employees, in which case the method of reference to the general travel order shall be set forth.

2. Approvals. Whenever the travel is a necessary and regular accompaniment of the office or place to which an appointment has been made, and the general classes of the expenses to be allowed are governed by law or are specified in the appointment, or whenever the expense has been incurred on account of an emergency, the approval, by the officer specified above, of the voucher for reimbursement shall be a sufficient authorization of the previously performed travel and the previously incurred expense. However, all vouchers for reimbursement on account of emergency travel without prior authorization must be accompanied by full and satisfactory explanation of the facts constituting the emergency.

HEADQUARTERS.

3. How selected. The selection of official stations, when these are not fixed by law, bureau regulations, a commission of appointment, or a contract of employment, and also the assignment of temporary headquarters are matters determined by the director or assistant

director, subject to revision by the Secretary of the Interior. The director or assistant director will select official stations and assign temporary headquarters with justice and equity to employees, and in accordance with the best interests of the service.

All vouchers submitted by employees for reimbursement of traveling expenses when absent from headquarters or from a given station. should contain sufficient information to enable the necessary facts regarding such absence to be determined.

ROUTE.

4. How determined.—All travel performed on official business must be by the shortest practicable route, unless otherwise authorized, and without any unusual or unnecessary delay. The route should be carefully arranged to avoid unnecessary duplication of travel. When diversion from the shortest practicable route is made, the extra expense must be borne by the traveler, the charges submitted for subsistence and incidental expenses being limited to those that ordinarily would have been incurred had the shortest route been traveled.

ACTUAL EXPENSES.

5. When allowed.-Except when otherwise provided by law, or when specially authorized by the Secretary of the Interior, as provided in section 6, following, only actual necessary expenses such as are usual and essential to the ordinary comfort of travelers, and as further defined in sections 16 to 33, inclusive, herein, will be allowed for reimbursement. (Act of Mar. 3, 1875, 18 Stat. L., 452.)

PER DIEM IN LIEU OF SUBSISTENCE.

6. Items included. Whenever a per diem in lieu of subsistence has been granted by statute, or by administrative direction, it will be held to include the items mentioned in sections 23 to 25, inclusive, and no charges for any other items of subsistence will be allowed.

7. Commencement and termination of.-Whenever the allowance of a per diem in lieu of subsistence is dependent upon absence from headquarters or from a given station, it will be allowed for the day of departure from such place if the traveler departs before 12 o'clock noon and for the day of arrival at any such place if he arrives after 12 o'clock noon, unless otherwise directed by the head of the department, bureau, or office. Nothing in the foregoing sentence shall be construed as precluding reimbursement for actual expenses of subsistence in a case where per diem in lieu of subsistence would not be allowable thereunder.

EVIDENCE OF TRAVEL EXPENSES.

8. Memorandum of expense.-Every officer or other person traveling should keep a memorandum of the expenditures incurred, noting each item as soon as payment is made. The attention of travelers is invited to the statement concerning such memorandum contained in the affidavit that must be affixed to vouchers for reimbursement for

traveling expenses. Memorandum books for itemizing monthly traveling expenses (Form 1-947) will be furnished on requisition.

RULES GOVERNING THE PREPARATION OF TRAVELING-EXPENSE VOUCHERS AND SUBVOUCHERS."

9. An employee holding an appointment from the Secretary should never include in his own accounts the expenses of any other such appointee. Under no circumstances should any employee of the bureau include in his accounts for reimbursement any item of traveling or other expense for any person who is not an actual temporary employee of the bureau in pay status. Expenditures should be stated in chronological order and reference should be made by numbers to the subvouchers attached. All vouchers may be written in ink or with an indelible pencil or typewritten and must be signed in ink or indelible pencil. The memorandum copy, however, may be a carbon. or other legible copy.

10. The principal voucher.-All accounts for reimbursement on account of official expenses of travel, such as (a) railroad and other fares, hotel bills, expenses incurred on behalf of assistants, purchases of supplies and expendable field material, emergency repairs, etc., incurred on field journeys; (b) services of less than a week's duration when immediate payment is necessary; and (e) all other expenses of a similar kind that may be made in emergency should be accounted for in duplicate on traveling and miscellaneous expense vouchers (Forms 6-44 and 6-45), and each item in excess of $1, except schedule items for personal transportation by common carriers, meals, and taxicab fares, must be supported by a subvoucher.

The points at which items of expense are incurred must be stated in the body of the voucher, indicating definitely whether at a certain city or "en route," as the case may be. Meals should be itemized as "breakfast," "dinner." or "supper." "Dinner" in government accounting classification means the mid-day meal.

Every such voucher must show what part, if any, of the transportation was procured on transportation requests and what part, if any, was procured by use of mileage books, together with the dates and

See also" General Rules Concerning Preparation of Vouchers."