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Full text of "Manual of rules and regulations"

MANUAL 



RULES AND REGULATIONS 



VOLUME 4 



FINANCE 



FEDERAL WORKS AGENCY^ ■■^-■■^>; 

. PROJECTS ADMINISTRATION 



./X. 



AU927 FEDERAL WORKS AGENCY 

WORK PROJECTS ADMINISTRATION 



1734 NEW YORK AVENUE NW. 
WASHINGTON. D. C. 



October 23, 19U2 



Traiisinittal Letter (Volume IV, Finance) No. 23 



TO: All State Work Project Administrators 

SUB.JECT: Revisions to Chapter I of Volume 'SN^ of the Manual 

There is transmitted herewith revised pages h. 1.001, h. 1.002, 
L;.1.003, U.l.OOU, U.1.00,^, U.1,007, U.1.008, U. 1.009, h. 1.010, U. 1.011, 
)4.. 1.013, u.l.OlU, U.1.C15, h. 1.016, Li.l.0l6l, U. 1.0162, 1;.1.0163, U.I.016U, 
U.1.0165', I1.1.0166, li.1.018, U. 1.019, Ii.i.020, 1.1.021, I4. 1.023, U.1.02U, 
U. 1.026, U.1.03U, U.1.03b% U.1.036, U.1.037, U. 1.038, U.l.oUo, [i.l.Oiil, U.1.0U3, 
U.I.0UI4, I1.I.0U9, h.l.05;o, U.1.051, h.1.03^2, Ii.l.0?3, U.1.05U, ii.l.O^^, h. 1.058, 
I4.I.059, U.1.060, U.1.063, I..I.06U, i;.1.06b, u.i.066, li. 1.0(7, U.I.06&, U.I.Ob?, 
U.1.07U, U.1.076, U.1.080, )ul.086, U.1.091, U. 1.092, h.1.09'^, and new pages, 
U. 1.0167, U.1.0170, U. 1.0171, It. 1.0201, U.I.02UI, U. 1.0530, L1..I.0550, U. 1.095, 
Li. 1.096, U. 1.097 and li.l.O^ia of Volujue IV, Finance, of the Ilanual. 

Tliese revisions were made necessary by changing conditions, and the 
incorporation of instructions in accordance with policies established by other 
divisions, and to clarify instructions previously released.. 

Pages upon which only minor revisions were r.iade are listed together 
at the end of tJiis letter. 

Revised page U. 1-002 provides that the timekeeper shall assist the 
project supervisor or foreman in the preparation of PROJECT PBRSOMfflL REQUEST, 
WPa'UOI, when used for requesting terminations of emplo^-ment because of absences 
from, project duties. 

Revised page U.l.OOU refers to other duties of suporvisoi^^ timekeepers 
in connection \H±ih the examination of procedures and methods in effect on 
projects. 

Revised page U. 1.005 provides that emrDloyees charged with the 
responsibility of maintaining a supply of WPA Forms m2 shall be strictly 
accountable for each card. 

Revised page U.I.OO6 incorporates instructions that employees may 
be allowed to work in excess of eight hiours per day wlien making up allowable 
tim.e, provided the time to be i^iadc up is less than six hours, and that the 



Aa927 

- ? - 



number of employees involved is sufficient to permit efficient operation. 

Revised page U. 1.010 provides that unless employees are actually 
domiciled in work camps maj.ntain-id by the ViFA or ofner agencies of the 
government Work Camp addresses shall not be used. 

Revised page Ij. 1.011 provides instructions on subsistence deduc- 
tions involving-- other governmental agencies. 

Revised pages Ij. 1.013 - U.l.Olh provide- new instructions for the 
recording of daily checks made by the timekeeper of employees assigned to 
projects. Thf. nev; instructions provide for the utilization of the upper 
subline of column 10 of the time report to show that an effort has been 
made to locate the employee during a daily checK. This information is con- 
sidered necessary' in adjudicating cases involving some timekeeping irregu- 
larities. [ 

Revised page h.l.Olc deletes instructions for the use of INDIVI- 
DUAL TIME RECORD, \li>r. Form 501b, as a notice to -it./.; timekeepers, in 
instances of tiansf 'i-s between projects, of che time previously worked on 
the old project for' the purpose of controlling the weekly limitation of 
hours of work. 

Th, revision also provides i^istniction'; on the use of column lU 
in the FIELD TIME. BOOK. wP'.. Form 3'01, for posting information affecting the 
pay status of an employee. 

Revised page It, 1.0162 provides insti'uctions on the use of ItlDIV- 
IDUAL TIME REPORT, WPA Form 501b, when used as a transfer form to report 
balance of allov;able hours which may be made up. 

Tlie revision further provides thct whtjn it is necessary to report 
information -^.s prescribed for the "Remarks" column of WPA Form. 5^02, it shall 
be indicated on the revorsf' side of the form. 

f 

• Revised pages a. 1.0163 - a.l.OloU provide for the elimination of 
the u£... of WPA Form 5'Olb to report the previous hours worked or lost to a 
new pr>)ject timekeeper when a project wsge employee is reassigned, for the 
purpose of controlling weekly limitations. The fora will be used as ?. 
notice to new timekeepers of the balance of allowable hours lost which may 
be made up in instances where em.ployees are transferred, 

New pages U. 1.0170 and Ij. 1.0171 provide new instructions rtlative 
to the pr^iparation of time reports for superseding projects and also fo-r 
exempted project employees. 

Revised pag'.^ ii.i.Ol? provides instructions relative to the piroper 
method of recording fractions of hou*"s worked. 

The revision also contains instructions regarding the provisions ( 
for terminating project employet-s for absence from project employment. 



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AU927 

' - 3 - 

Revised page Ij.. 1.020 and added page k. 1.0201 provide instructions 
for indicating certain pertinent assigmaent data and other information affect- 
ing the pay status of an employee in the "Remark" column of the time report. 

Revised page [|..1»021 provides that time reports for project 
supervisory employees domiciled in work camps shall be prepared on TIME 
REPORT FOR PERSONAL SERVICES - WORK PROJECTS - WORK CAMPs/wPA Form <02c. 

Revised page Ij..l.023 provides that absence of an employee shaj.l 
be credited as time worked vfhen reporting for physical examinati:in undor the 
terms of the Selective Training and Service Act, 

The revision further provides instructions relative to the absence 
of project supervisory^ employees v/hen subpenaed as a witness to testify neither 
as a mtness for the Government nor in his official capacity. 

Revised page U. 1,0214 sxiA nev'/ page U,1.02Ul provide instructions 
relative to the preparation of time reports for supervisory emploj^ees serving 
more than one project. 

Revised page U. 1.026 provides instructions relative to the prepa- 
ration and submission of supplementary or additional time reports. 

Revised pages [(..1,0l|.3 - U«l,Ol_|li. provide additional instructions on 
the use and prer:-aration of DAILY PRODUCTION REPORT OF COMTPACTUAL EQUIPiENT 
SERVICES, WPA Form 76?. 

Revised page [i..l.0li9 provides instructions for preparing reports 
and supplementary data for injijries and claims for compensation. 

Revised page U .1.0^0 provides that timekeepers and other WPA- 
compensation representatives shall refrain from suggesting to injured employees 
or dependents of employees whose dea.th is due to injury that they cons''a].t an 
attorney. 

Revised page 1| .1.051 provides that the term "security payments" where 
used in connection with compensation claims shall mean all wages or salary pa^y- 
ments made to employees from project funds. The definition of a secijirity worker 
has been deleted. 

Revised page U. 1.0^3 and new page [;,1,0530 provide additional instruc- 
tions on the use of work camp physicians employed on a full-time or part-time 
basis for the treatment of injured employees and on the referral of injured 
employees to osteopaths. 

Revised page U.l.O^U provides revised instructions relating to cases 
requiring prior approval of the State Compensation Officer before medical 
\ treatment miay be authorized. 



Ak9?-7 



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Revised page Ij.. 1.055 and new page It. 1.0550 provide additional 
instructions relating to cases involving injuries to the teeth and to the 
mouth. 

Revised page h. 1.058 provides that OFFICIAL SUPERIORS R:"P0RT, 
Form CA-2, shall have an entry in the upper left hand corner if the form 
indicating wliether the injured employee is a nonadminjstrative employee or 
an administrative employee. 

Revised page I4.I.O6O deletes the reference to I30 hours under 
item (31) since the maximum hours on some projects nov; exceed I30 hours per 
month. 

Revised pages h.l.063 and l4,1.06l4 provide additional inptrucbions 
for completing the Statement of Witnesses on the reverse side of compensation 
Form CA-2, in cases of heat exhaustion, ]r:at prostration, sun stroke, plant 
poisoning, and in cases involving a fight. 

Revised pages U. 1.065 tnroui,;h h.l.('69 provide revised instructions 
on the use and preparation of CLAIM FOR COMrENSATION ON ACCOUNT OF INJURY, 
Compensation Form CA-h. 

Revised page [t.l.O^'6 provides for the reporting of group com.pensa— 
tion claims arising from one accident. 

Revised pag" U.I.09I provides instructions relative to the respon- 
sibilities of the timekeeper in the preparation of inventor:/ reports. 

New pages U. 1.095 through U.1.098 provide instructions relative to 
the examination of project activities. 

Revised pages U. 1.001, U. 1.003, U. 1.007, ij. 1.009, ij. 1.015, Ij.1.0161, 1 
h. 1.0165, .U.1.0166, I4. 1.018, U.I.03I4, U. 1.035, h. 1.036, U. 1.037, )j.l.03P, It.l.'^lA 
U.l.OUl, 1|. 1.052, h. 1.059, li.l.07h, U. 1.076, li. 1.080, U. 1.092, U. 1.093 and new 
page U. 1.0167 include only minor revisions. 

The following Finance Letters and Finance Letter Com.penration Series, 
are superseded by the attached revisions and are hereby rescinded. 

Finance Letter No. Manual Page 

7 I;.1.02l4 -'[i.l.02Ul 

Compensation Series No. 

1 . iul.050 

h ).i. 1.086 

5 /;. 1.063 

7 ll. 1.059 - li. 1.060 

17 );. 1.056 - Ii. 1.058 

George H. Fi^.ld 
Deputy Commissioner 



aU^6!^ 



FEDERAL WORKS AGENCY 
WORK PROJECTS ADMINISTRATION 

1734 NEW YORK AVENUE NW. 
WASHINGTON, D. C. 



June 2.3, 19h2 
TransTPJttal Lett er (V o lujne IV, Financ e) No. 21 

TO: All State Work Projects Administrators 

SUBJECT: Revision of Pages i|.li.003, h.U.OOU, h.h.OOS, J4.I1. 012, 
I4.U.OI3, li.It.OlU, U.U.OI5, and new page I4.I4.O2O of 
the Manual. 

The revision of pages Ii.h.OOB incorporates in the l.Ianual 
instructions on the use of QoverniTient ti^ansportation requests by 
injured employees, previously released in Finance Letter No. 12, 
Supplement No. 2, dated June 27, 19Lil. 

The revision of page U.ij.012 removes the limitation on the 
compensablj period of disability i\hiGh may be covered on Form CA-U, 
since in those cases w-Kre delay in the preparation of Form G-M.-li 
is uncivoidable , any period of compensable disability -utiioh has actually 
elapsed may be included. 

The revision of page U.U.Oll; is intended to insure the Gom~ 
mission's receipt of the State Compensation Officer's report of case 
actions delayed not later than the calondr.r dates designated. 

The addition of page )4.J4.020 provides for the use of Wk 
Form 9$8 in submitting future monthly reports on com.pensation paid 
locally and medical, hospital and other expenses submitted on Voucher 
Forms S-69 to the United States Employees' Gortpensation Gomjnission. 
The "Cumulative Total" entry for the first report siibmitted on Wk 
Form 9^d by the State Compensation Officer after receipt of this re- 
vised page shall include the amounts reported for the month of that 
report, plus cumulative-; amounts for all precedin.r; months from, the in- 
ception of the program. 

Minor revisions are made on pages U.U.003, l;.)4..00[t, h. 1.013, 
and U.U.OI5. 



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cJ2Lia_, 



F. K. Lryden 

Acting Commissioner of Work Projects 



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Aii5;65 

ATTACmJENTTO TRANSMITTAL LETTER (VOLUME IV, FIN^J^GE) UG. 21 



Revisions 3.nd addition to Chapter IV of Volume IV Aire contained 
on. the f ollo'/rln^ pages: 

Ii.I4.OO3 li.U.013 

h.h.OOli U.li.OlU 

U.Ii.008 Ij.I1.Oi5 

l;.lj.012 I4.U.OI6 

ij..i+.020 



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-^^ FEDERAL WORKS AGENCY 

T( WORK PROJECTS ADMINISTRATION 

1734 NEW YORK AVENUE, NW. 
*"■' WASHINGTON. D. C. 

HOWARD O. HUNTER 

COMMISSIONER OF WORK PROJECTS 



Decemtier 1, 1941 

Transmittal Letter (Vol-ume IV. Pinsnce) ITo. 19 

TO: All State Work Projects Adini.iistrators 

SUBJSCT: Revision of Page 4.3.040 of the Manual of Etdes and Regtilations 



Transmitted herewith is revised page 4.5.040 of Volume IV, 
Finance, of the Manual of Rules and Regulations. 

Revised page 4.3.040 provides that ITSi-ilZED REPORT OP OTA AIO 
SPCL^SOR-CIIJSD SS¥IFG EQlJIPr'EBrr OIT HAi-TD, \fFA Foria 784, "be submitted to the 
Stcte Director of the Division of Community Service ProgrEjns for review 
prior, to approval "by the State Administrator end submission to the 
Assistrnt Commissioner. 

'^ / 



ri 




^^f—^- 



Hov;ard . Hunt er 
Commissioner of 
V/ork Projects 



T 



A3591 

ATTACm-lElTT TO TMUSMIgTAX IJEgTER (TOLTOIE lY, ri3g.AITCE) HO. 19 

Page 4.3.040 Insert rovised page 



r 



I FEDERAL WORKS AGENCY 

WORK PROJECTS ADMINISTRATION 

1734 NEW YORK AVENUE. NW. 
WASHINGTON. D. C. 
HOWARD O. HUNTER 

COMMISSIONER OF WORK PROJECTS 



Kovem'ber 14, 1S41 



IHflasalttal Le tte r ■( YQ lTajiie.j: j, „r,JrCa a .c.e) 11d». 18 



TO: All Stctte Work Projects Adrainistratcrs 

SUBJECT; Trajisaittal of Herised Pa^es 4.1.089, 4.1,030, and 4.1.0S01 
of the Manual of Sales and Segalations 



Transmitted lierevdth are revised pa.ges 4<,1,0B9, 4,1»090, 
and 4.1,0901 of Voluiie IT, finance, of the Manual of Hrles and Re^ular- 
tions, covering; the preparation and sulinission of SMFLOYi-'iENT OH IvPA 
PH0J3G5S, IfPA Forms 732 and 7o2a, 

The revised ps.ges provide that the weekly report of enrploj''- 
ment shall he prepared as of each Tuesday instead of each Wednesday, 
This change shall be made effective v.dth the report of l"ove;aher 13, 
1941, 

Under the sulisection "Persons To 3e Excluded From Hsports On 
WPA P'orm 732," item 9 covering appointive employees in the State Supplj'' 
Section during the period of liquidation of final annual leave, has hecn 
added. 



H/^"^ 



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HovTard 0, Hunter 
Commissioner of 
Work Projects 




fV 



A3528 

AJTACEivBM'S TO TilMSMI T l'-iiL LS^SEP. (YQUJhm IV. PIHASTCE) ITO. 18 



Pag-e 4,1,089 Insert rev'ised ps.ge 
" 4.1.090 " " ~" 
" 4,1,0901 " " " 



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FEDERAL WORKS AGENCY 
WORK PROJECTS ADMINISTRATION 

,„^„„ 1734 NEW YORK AVENUE. NW. 

WASHINGTON. D. C. 



HOWARD O. HUNTER 

COMMISSIONEB OF WORK PROJECTS 



ITovemlDer 3, 1941 

Transmittrl Letter (Volixme IV. Finance) Uo. 17 

TO: All State Work Projects Administrators 

SIBJECT: Added page 4.2.0781 of the Manual of Rules and Regulations 



Transmitted horev;ith is added page 4.2.0781 of the McJiual 
of Rules and Regula.tions. 

Added page 4.2.0781 provides instructions for determining 
the fund or appropriation to Ids credited v/ith monies recovered in 
restitution cases. 




Tl-y'-tk^tV^ 



Howard 0. Hunter 
Commissioner of 
Work Projects 




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A3477 

AOTACHI-ISIIT SO TRANSMITTAL -LETTER (YOLTOEB lY. FIUMCB) W. 17 

Page 4.2.0781 Insert added page 



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A3337 



FEDERAL WORKS AGENCY 
WORK PROJECTS ADMINISTRATION 

1734 NEW YORK AVENUE. NW. 
WASHINGTON. D. C. 



HOWARD O HUNTER 



COMMISSIONER OF WORK PROJECTS 



October 10, 1941 



Transmittal letter (,^fol-nj:ic 17^ Finance) ITo. 1.5. 



TO: 



All State vfork Projects Adrdnistrators 



SIIBJ13GT: Hcvision of ?.:^cs 4.1,061, 4.1.062, 4,1,063, 4.1,054, 
and 4.3.034- of the Ilamial of Itales and Eogalations 



The revision of page 4,1,061 provides that ivhen the' 
circumstances surrounding ai; accident indicate a p'5ssi'Dle 
llahility on the part of a third party, the evidence submitted 
shall contain all availahlo inforraation rogarding the injured 
person* s actions and physical condition preceding the accident. 
This provision shall he "brought to the attention of the State 
Compensation Officer, 

The revision of page 4.2,034 provides instructions for 
mnlcing payments for accumulated and cui'rent accrued arjiual leave 
to appointive _ employees v;ho heretofore or viho may hereafter he 
ordered to active duty with the railitary or naval forces of the 
United States^ 

Payments for leave due an enrployee who v/as ordered 
into the military or naval forces dm-ing the fiscal year 1941 
TOUld he chargcaDlo to the 194i appropriation. If the leave 
extended into fiscal year 194.3, that portion- of it irould he 
chargeahle to the 1942 appropriation. Appropriate explanations 
and entries shall he included on pay rolls when the leave period 
covers parts of tv.^o fiscal years. 





TlH^^^<-^- 



Hovrard Oo Hunter 
Coffimissioncr of 
Work Projects 



r 



A33S7 



jiJg^HIviBTK'S go JEMSMITIi gi UlITEH (VOLUi^ 17 , ?IH.m C.^_.m>_ld 



PagG 4,1,051 Insert rerisod page 

" 4,1.062 " " " 

" 4,1.063 " " " 

" 4„ 1.054 " " " 

" 4.2.05i . " " " 



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A3220 



FEDERAL WORKS AGENCY 
WORK PROJECTS ADMINISTRATION 

1734 NEW YORK AVENUE, NW. 
WASHINGTON. D. C. 



HOWARD O. HUNTER 

COMMISSIONER OF WORK PROJECTS 



SeptGm"ber 18, 1941 



Transmitta l Letter (Ynl;\ mQ 17, Pinanno) lio ^ 15 



TO: 



All State '.7ork Pi'ojocts Administrators 



SUBJECT: Revisions to Cliaptcrs 1, 2, and 5, and Appendix B, YgI-djqc IY 
of the Manual of Rules and Hcgalations 



Transmitted herewith exo revisions to pages 4,1,018, 4,1,023, 
4,1.024, 4,1,054, 4.2.001, 4.5.058, 4,5,070, and 4,E,003 througli 4.B,015, 
and added pages 4.B.015 and 4,3,017, 

Revised p ag ;e -' ,f;tT » 0"1-8 In the Cr?,sQ of project wage enplo^ecs 
assigned to worlc in excess of 120 hours per 4-v70g!;: fiscal period, the 
hours worked d-uring the pay roll poriod shall Tdg entered in colnjnn 7 of 
WPA Perm. 502, Revised, at the end of the pay roll period. 

Revised pa.a-e 4.1>023 The numher of days or decimal portions 
thereof lost due to voluaitca-y ahsence or rjiy other cause are to ho 
entered in column 11 of VffA Porm 502, Revised, 

R evised paa;o 4-1,024 The rainimijun deduction for voluntary 
absence of supervisory enployecs shall he one-tenth of a day and all 
deductions shall be in multiples thereof. 

Revised pa,°'e 4.1, 054 l^Jhere an eiirployce is injux'ed in a fight, 
such injury shall he included in the category of douhtful cases for miich 
medical treatment shall not he authorized hy project timekeepers uiitil 
there has heen a m-Odical examination cjid report, and approval of medical 
treatment has heen forthcoming from the State Compensation Officer, 

Revised page 4.2^, 001 The State Director of Finance is required 
to forward directly to the Audit Division of the General Accounting Office 
two copies of State Administrator's Orders Fixing v/age rates. Also, at_ 
least one copy. is to bo forwarded to the Treasury Regional Accounts Office, 
Certified true copies may be furnished in lieu of manually signed copies. 
It is extremely important that the General Accounting Office copies be 
dispatched promptly. 

Revised pa.p;e 4,5.nfiR A reference is made to pages 4,5,070 and 
4,5.102 for instructions relating to the prepjiraticn of a final ^'ff'A Form 
724a for prior act supply fund ejq^enditurc sj^nbols. 



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A3220 

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RQvised. page 4.5^070 A final Supply Fund Report shall "oe 
proxoarod a:ad stilDinitted even though \mliquidatcd enc"a2n"branccs still 
opera,te against the expii-ed supply fund expenditure s^mhol, 

After the final Supply 3\ind Report is suhaitted, it v;ill not 
"be necessary to continue the preparation a-nd su'bmission of further 
reports for acts of prior j'-ears, 

gevised pages 4.3.005 >- 4.B.015 provide e:q)enditure syra-Qols 
under the fiscal year 1942 act. 

Added page 4^3^0 , 1 7 The official project numbers of the five 
categories of general adininistra.tivc e:cpense for the fiscal year 1942 act 
are listed herein. 

Instructions in Transmittal Letter (Volume IV, Finance) lo, 12 
for revised page 4,1,053 shall "be modified to provide that a carnp physician 
onployed on a full-time "basis nay not receive additional remuneration from 
the Fedcrr^l Government for any service rendered outside his toiir of duty. 
If employed on a part-time basis, necessary treatment of compcnsahle cases 
req_uired during his schedtiled tour of duty shall he considered within the 
scope of his employment; hovrovor, he majr "be compensated for services 
necesscxy at other tines. To avoid discrimination, such outside services 
should he districted among available qualified physicians. The required 
hours and type of service to be rendered shall be stipulated in the 
contra,ct or assignment document. 





Y^^Tr^z-^^^^x^x 



HoxiraJ-d 0, Eunter 
Commissioner of 
Work Projects 



A3220 



AITalCm^IMTS TO TRAtlSMIgTiUj LETTSR (VOLU]VIS lY, gIg;ilTCi]) ITO. 15 



Pago 4,1,018 Insert revised page 
" 4.1,023 " " " 

" 4,1.024 " " " 

" 4.1.054 " " " 



" 4.2„001 



II 
II 


4.5,058 
4.5.070 


11 
II 


n 
It 


n 

M 


It 


4.3,003-^i.B,015 


II 


It 


pages 


II 


4.B.016~4,B.017 


It 


new 


pages 



A3145 



FEDERAL WORKS AGENCY 
WORK PROJECTS ADMINISTRATION 



1734 NEW YORK AVENUE. NW. 
WASHINGTON. D. C. 



HOWARD O. HUNTER 

COMMISSIONER OF WORK PROJECTS 



September 8, 1941 



Transmitta,l Letter (Volume 17, Finance) No. 14 



TO! 



All State Work Projects Administrators 



SUBJECT: Eevision of Chapter III and Table of Contents, Volume IV, of 
the Manual of Rules and Begulations 



There is submitted herewith a revision of Chapter III and the 
table of contents of Volume IV, Finance, of the Manual of Rules and 
Regulations.. 

The revised instructions involved are summarized as follovis: 

1. Abolishing of WPA Form 721 to be replaced by use of ¥PA 
Form 747 v/hich is now in 'use. 

2. WPA Form 712 is- changed to include on one form information 
and records now required to be kept on three separate forr;G, 

3. The establishment of a visible record file for location 
records. This provides for a complete separation of valua- 
tion and current value records and movement records. 

WPA Form 747 LRVP, which replaces WPA Form 747b, and 
WPA Form 712 LRIT, have been provided for use in the 
location record file. (LRVP means "Loca.tion Record- 
Vertical Panel") 

4. Instructions for administratively owned property and 
for records of inventory as affected ''oy project closinf-g 
have been gathered together and expanded. 

5. A certification as to identification of vehicles is 
incorporated in the annual report of WPA-ov/nod motor 
vehicles on hand, 

6. WPA Form 712 VB and WPA Form 747 VB are to replace WPA 
Form 712a and liTA Form 747a wherever visible typo binders 
are in use. 

The provisions of revised Chapter III of Volume IV :;hall be 
placed in effect as soon as practicable. The current forms shall continue 
to be in use until the present supply on hand in the State offices and in 
the central office is exhausted. ^'JPA Forms 712 LRVP and 747 LRVP for use 
in the location record file shall be requisitioned from the central office. 




^, ^f^i'i'-u-JCc^ 



Howard 0. Hunter 
Commissioner of Work Projects 



( 



A3145 



A'lOIACHKiWra TO mftUSMII'JA L lETTlJR ( VGLUI-IE IV. F lll^Uv^Cg) I.-O. 14 

Tatleof Contents Insert revised pages 

Pages 4.SiOCl through 4« 3,026 Insert revised pages 

Pages 4.3,027 through 4,3,041 Insert nev/ pages 



FEDERAL WORKS AGENCY 
^^g^2 WORK PROJECTS ADMINISTRATION 

1734 NEW YORK AVENUE. NW. 



WASHINGTON. D. C. 



HOWARD O HUNTER 

ACTING COMMISSIONER OF WORK PROJECTS 



May 20, 1S41 

Transmittal letter (Volume IV. Finance) No. 1.3 
TO: All State Work Projects Administrators 
SUBJECT: Eevisions to Index 



Transmitted herewith are revised pages of the index to 
Volune IV, Finance, of the Manual of Rules and He^ulations. 

The revised payees incoriiorate changes necessitated oy 
recent revisions to Volume IV, 




Howard 0, Plunter 

Acting Gominis jioner of Worl"' Project: 



/ 



A2573 



ATTACHMEJJTS '10 gRAUS MI TTAL LETTER (VOLFME IV. FIIJAIICS) W. 13 



Pages 4. Index, 001 through 4. Index. 007 Insert revised pages 
Pages 4. Index. 009 through 4. Index, 029 Insert revised pages 
Pages 4. Index, 031 through 4, Index. 036 Insert revised pages 



FEDERAL WORKS AGENCY 
A2477 WORK PROJECTS ADMINISTRATION 

1734 NEW YORK AVENUE, NW. 
WASHINGTON. D. C. 
HOWARD O HUNTER 

ACTING COMMISSIONER OF V/ORK PROJECTS 

May 10, 1941 
Transmittal Letter (Volame IV. Finance) IIo. 12 

TO; All State Woi-k Projects Administrators 

SUBJECT: Revisions to Chapters 1 and 4, Volume IV, of the Man- 
ual of Eales and Regulations 

Transmitted herev/ith are revisions to ■oages 4.1.055, 
4.1.054, 4.1.055, and 4.4.005. 

Revised nage 4. ''■.053 In injury cases of a doubtfal 
nature the ir.-i^'jred employees shall not "be -oermitted a TDreference 
in the selection of the physician. In the event an injured em- 
ployee desii^es to he treated "by an osteopath, his request shall 
be made in writing. 

Your attention is called to the fact trat physicians 
1 employed on a full-time ba.iis may not be reraanera,t::d separately 

for treating compensable jjijuries. Physicians employed on a part- 
time or per diem basis may be remxinerated for treating compensable 
injuries, provided that the assignment document o"- the contract 
expressly stipulates that such nart-time or per diem employment 
does not include the treatment of compensable injuries. 

Revised page 4.1.054 An injury sustained in a fight is 
defined to be a doubtful case. 

Revised yrj^e 4.4.00 5 The Emergency Claims Division of 
the U. S. Employees' Compensation Commission shall be carrently 
advised as to the assignment, reassignment and separation of all 
physicians providing medical services in WPA vork camps under the 
regulations set forth on pages 2.5.068 through 2.5.077 of the 
Manual of Rules and Regulations. The first list of physicians 
under this provision shall be prepared and submitted as soon as 
possible after receipt of this procedure. 




'^^-n.tr-^<-' 



.^'<:::P' ^r^- 




Howard 0. Hunter 

Commissioner 

of Work Projects 



(T 



A2477 

LIST OF ATTACHME2TTS TO gEANSMITTAL LETTER (VOLUME IV. FIHAHCE) HO. 15 



Page 


4.1.053 ] 


[nsert 


; rsTised 


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A2361 

HOWARD O HUNTER 

^CTIN5 COMMISSIONER OF WORK PROJECTS 



FEDERAL WORKS AGENCY 
WORK PROJECTS ADMINISTRATION 

1734 NEW YORK AVENUE, NW. 
WASHINGTON. D. C. 



April 17, 1941 



Transmittal Letter ( Volume 17, Finance) Uo, 11 



TO; All State Work Proj'scts Administrators 

SUBJECT: Revisions to Chapter 1, Yolu;ae IT, of the Manual of 

Rules and Regulations 



Transmitted here-dth nr^ rcvisio:is to various -oages of 
Chapt=>r 1, Volume IV, Finance, of the Mnnual of Rules and Regulations, 
Major provisions of the revisions are as follovrs: 

Revised V3 f:e 4.1. 007 An administrative e-nployec is re- 
defined as heing an eiaployee attached to the central office in 
Washington, the regional office, or the State, district, or local 
area office, who performs functions connected v.'ith the general operations 
of the WPA tirogram. 

Normal assigned hours are defined as hein^- the hours 
established by rules and refjulations of the V/'ork .Projects Ad-minis- 
tration, as the hours of v.'ork required of project vrai^je employees in 
order to earn the v;age applicahle to a 4-week fiscal period. 

Revised T?af<e 4.1.009 _ Revised inskructions are provided 
relating to the grouping of names on time reports. '.Tien names are 
grouped within each wage group by mailing address (city or town), 
only the name of the city or town need h© shov/n at the top of each 
group on a time report. 

Revised yp.jr^es 4.1.01?. 4.1.014 and 4.1.0 1 5 and ad d . i-d r>a,?es 
4.1.016. 4.1.0161. 4.1.0163. 4.1.0163. 4.1.0164. 4.- ' .0165 . a:; 1 4.1.0166 
Revised instructions iDrovide for the use and -oreparauions of FIELD TIME 
BOOK, WPA Form 501; ikoiVIDUAL TIIVIE RECORD, WPA Form 501h; WORKER'S 
REPORT OF TI^!S WORKED, WPA Form 501c; and TIME EEPCRT FOR PERSONAL 
SERVICES - WORK PROJECTS (Short Form), WPA Form 502h. 

Revised -page 4.1.017 The term "established schedule of 
monthly ea-rnings" is revised toread "authorized schedule of earnings." 

Revised ipage 4.1.018 In T3rer)aring time reports, employees' 
names shall he entered with the given name and additional initials 
first; e.g., "John F. Doe," "J. Arnold Jones." 



A2361 " 2 - 



Revised -pages 4.1.019 and 4.1. 020 Instructions provide that 
fractions of hours vrorked shall "be recorded in terras of half hours. 
Instructions are provided for crediting project wage eiaployees v/ith 
time worked when absent under certain circumstances. 

Bevised va^e 4.1.021 A new form, TIME EF.POET FOR PERSONAL 
SERVICES - WORK PROJECfS - WORZ CAiCS, WPA Form 502c, is prescribed for 
recording the time worked by project wage employees in work camps. 

Revis ed -?ag e 4.1. 052 The use and preparation of STATEMENT 
OF PAY ROLL DEDUCTIONS, V/PA Form 516, are prescribed.. 

Revised t>ages 4.1.023 and 4.1.024 Revised instructions 
prescribe that Droject supervisory employees shall be credited vith 
time worked when absent under certain circumstances. 

Revised va^e 4.1.025 Instructions provide for showing a 
summary of subsistence deductions on the last Tjage of WPA Form 502c. 

New page 4. 1.026 The material formerly on page 4.1.025 
has been transferred to this page and has been revised in accordance 
with the new time reports. 

Revised ijgge 4.1.027 The material formerly crr.tained on 
this page has been eliminated. TR;>J:I3FER IEOORD OF EMPLOYEE'S Tlivffi 
UPON REASSIGNfJiENT, WPA Form 513, has been rendered obsolete by the 
introduction of INDIVIDUAL TIME RECORD, \^A Form 501b. 

Revised ipage 4.1.029 Revised instructions provide for the 
calculation of project wage employees' normal assigned hours upon 
assignment, reassignment, reclassification or termination or upon 
restaggering of pay roll periods. 

Revised loage 4.1.031 The example has been adjusted to 
conform with the 4-v;eek fiscal .period. 

Revised -page 4.1.034, Revised instructions provide that 
appointive employees paid from the Supply Fund a:-:ount shall be 
paid by means of Sta.ndard Form 1013 and shall be charged to general 
service or direct service accounts according to the classification 
of service. 

WPA Forms 502b and 502c will be printed in Washington. 
States contemplating the use of these forms should submit their 
estimated requirements to the Administrative Service Section in 
the central office as soon as possible. Printing on the forms 
will be delayed pending receipt of these estimates. 



Howard 0. Hunter 
Acting Commissioner of 
Work Projects 



t;' ;.:: ■ .' 



A2361 

LIST OF ATTACHMENT S TO TMI'TSHITT.^L LETTEK . (A'- QIUME IV. FI NANCE) HO. : 11 



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FEDERAL WORKS AGENCY 
WORK PROJECTS ADMINISTRATION 

1734 NEW YORK AVENUE. NW. 
^ ^ WASHINGTON. D. C 



HOWARD O HUNTER 

ACTING COMMISSIONER OF WORK PROJECTS 



April 5, 1941 
T rensmittal Letter (Volume IV. Finance) ?'o. 10 

TO! All State V^ork Projects Acbninistrators 

SUBJ3GT: Revisions to Chapter I, Volume IV, of the Manual of Rules 
and Regulations 



Transmitted herevith are revised pages 4.1.0"5, 4.1.055, 
4.1.037, 4.1.039, 4.1.040, and 4.1.042; added pages 4.1.0381 and 
4.1.0383; and Appendix A, revised, of the Manual ol Rules and Regu- 
lations. 

A nev form, PIELD TIME I-STOHT OjT EQUIPMENT RENTAL SERVICES, 
WPA Form 508'b, is prescribed for recordin.?- the time worked n^ con- 
tractual equipment rented on a "broken time or straight time basis. 
By the introduction of this form the material formerly contained on 
page 4.1.042 has been eliminated. 

Provision is made that vendors of contractual equipment 
shall submit their invoices on predesii^nated dates (at least semi- 
monthly). Provision also is made for furnishing vendors with copies 
of contractual equipment time reports as receipts for their services. 

Minor changes have been made on page 4.1.040. 




K 
Hovrard 0. i.unter 

Acting Comjais oioner 

of Work Projects 



A2323 



ATTACHM5IJTS TO TR-^igSMITTJlL LETTER (VOLTJiy^E IV, T'lITANCIJl) IJQ. 10 



Page 4.1.035 



Insert revised page 



» 4.1.036 ' 


1 11 It 


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1 II II 


" 4. A. 001 ' 


1 II II 



il 



FEDERAL WORKS AGENCY 
;) .ppp„ WORK PROJECTS ADMINISTRATION 

-'^'^'^^ 1734 NEW YORK AVENUE. NW. 

WASHINGTON. D. C. 

HOWARD O HUNTER 

ACTING COMMISSIONER OF WORK PROJECTS 



March. 35, 1941 



TVj]jv;;piitta.l Le tter (Yoluri e lY^ ring.nce)__i.ia^_i 



TO: All State Work Projectc:. Administrators 

SUBJ13CT: Hevision of Pages 4.5.004, 4.5.043, and 4.5.072 of the, 
I'ianital of Hules a-'il Hsgulations 

transmitted here-v.ath are revised page3 4.5,0o4, 4.5.043, and 
4.5.072 of the Manual oi Hules and He^-ialations, 

The revised pages incorpor,^;te inctrv.ctionG for the handling 
of enctunljrances for ^,^urchases of special eciuipment and supplies tlorough 
the Gontral Office Supply i^and xvhich arc required for the operation o± 
projects for arranging and mcrofilming records. 



/r/^w-z.- 




Howrjrd 0, Hunter 
Acting Coixniissioner of 
VJcrk Projects 



A2299 



LIST- OF ATTACmiSUTS TO TE.dIT5MITT.lL L3TT1R (YOLlTI^E IY. FIKAIJCS) m. 9 



Page 4.5.004 
" 4.5.043 
" 4.5.072 



Insert revised page 
II ti II 

II ii II 



(T 



FEDERAL WORKS AGENCY 
j^^^QQ WORK PROJECTS ADMINISTRATION 

1734 NEW YORK AVENUE. NW. 
WASHINGTON. O. C. 
HOWARD O. HUNTER 

ACTING COMMISSIONER OF WORK PROJECTS 



Pet)ruary 28, 1941 



Transmittal Letter (Vorome IV. Finance) IIo. 8 

TO: All State V/ork Projects AdTiinistrstors 

SUBJECT: Revision of Patje 4.1.090 and Transnission of Page 4.1.0901 
of the Manual of Sales and Refoiilations. 



Transmitted herewith are pages 4,1.030 and 4.1.0901 of the 
Manual of Rules and Regulations. 

Revised pcge 4.1,090 and new page 4,1.0901 preccrilDe instruc- 
tions for reporting eraployniont of project supervisory employees serving 
more than one project, pursuant to the requirements of the General Let- 
ter No. 327, 





^r-^-trT^/^ 



Howard 0. Hunter 
Acting Commissioner 
of Work Projects 



( 



A2158 

n 



^TACBBFIS TO TIIA.K3MITT.AL L3I'T5R (VOLUI^SS 17. FIl-LINCS) NO. 8 



Page 4,1.090 Insert revised page 

" 4.1.0901 " new " 



I 



FEDERAL WORKS AGENCY 
WORK PROJECTS ADMINISTRATION 

1734 NEW YORK AVENUE, NW. 
■^2056 WASHINGTON. D. C. 

HOWARD O HUNTER 

ACTING COMMISSIONER OF WORK PROJECTS 



January 31, 1S41 



T r ansmittal Letusr ( Vol uine lY, F ina nce) I To. 6 



TO: All State 'iorlc Projects Administrators 

SUBJECT: Revisions to Chapter II, Volume IV, of the Manual of Sules and. 
SecTuJations 



Transmitted herev/ith are revisionc to various pages of chiipter II 
of Voliime IV, Finance, of the Manual of Rules and. Regulations. Major pro- 
visions of the revisions are as follows; 

Revise d pa.°:e 4.2 .C01 Manuallv slpned copies of State Admin- 
istrators' Orders shall "be i'urnished the Treasur;'^ State Accounts Offices 
in the number of copies reauired for examination Tjarposes. 

R evised -jage 4 .5.002 Deductions for quarters furnished by the 
National Youth Administration to '.'.TA project employees shall he transferred 
to the appropriation of the Hational Youth Administration. 

' Revised Tia,e:e 4 . 2.005 ITotations appearing in the "Remarks" column 
of WPA Form 502 as to absence from the project for pur^^osss for which credit 
as time worked is allov/ed shall be examined to determine that the time may 
be so credited in accordance with ret;ulations. 

Revised T:>a£:e 4.5.007 Revise;d instructions are provided relating- 
to the maintenance of records of continuous employment on WA Form 507, 

Revi sed Tjage 4.5.008 The individual earnings records for each 
WA project suuervisory a.nd appointive employee on IvTA Form.s 507a and 
507b 'shall reflect the signing" by the employee of OATH OF ALLSGIAI\iCE, 
WPA Form 607, WA Form 507b also shall reflect the si§ning by each employee 
of the AFFIDAVIT REqUIRED 3Y THE ®IERGEI\TCY RELIEF APPROPRIATION ACT, Fisca l 
Year 1941, V/PA Form 608. 

Revised pages 4.2.009-4.5.010 Additional instructions are pro- 
vided relating to (l) posting of allowable hours to WPA Form 507, (s) 
preparing WA Form 513 upon reassigriinent of a project v;age employee where 
the period of separation v;as less than 60 days, and (o) posting of record 
of continuous employment. 



A2049 

- 2 - 



Revised nages 4.3.C ao--4,.2.014 These rjages provide for a re- 
vised Il^IVIDUAL EAP.E'IHG'3 AM) LZiAYS RECOPD - APPOINTIVE EI-IPLOYSES, I'JPA 
Form 507"b, together with instructions relating to the preparation and 
maintenance of the revised fornio 

Pevised -oa,ee 4.2.015 Instructions relating to computing de- 
ductions from salaries of project supervisor," employees on a calendar- 
month hasis are deleted. 

Pevis ed i^ag:e 4,2.016 Pa^.-rnents shall he nade to appointive 
employees on the 13th and last day of each month, or on the next v;ork 
day immediately fcllowinj in the event such days fall- on Sundays or 
holidays. 

Revised - or:^,es. 4 . 2.025 -4.2. 026 Revised instructions are provided 
relating to prepc.ration of v/ork-camp pay rolls on V.TA Form 504. 

Revisod -oages 4,. 2. 27-4. 2 . 058 Revisec! instructions are provided 
relating to the preparation of 's\'PA Porm 509, including instructions re- 
ga.rding the summary required when the pay roll is to he distrihuted to 
more than one project. 

Ii'e- -j paf;e 4.2. 0231 The material formerly contained on page 
4.2.028 has oeen transferred to this page. 

Revised p a:,°'e 4.2.052 Appointive employees of the supply fund 
general-service and direct-service activities shall he grouped separately 
on pay rolls on Standard Form 1013 and each group shall he subtot?Jed, 

R evised -jage 4.2.0.'6 g The D. 0. voucher numher shall he inserted, 
in hlack, on the time report hefore it in filed. 

Re vised -pa^^e 4.2.044 When deductions are made representing jury 
fees collected in accordance with the procedure set forth in volume I, 
page 1.5.067, a jury-duty certificate signed hy the court clerk shall he 
suhmitted with the 2?ay roll, 

T. ex'i -page 4.2.052 5fev; instructions are provided relating to 
procedure to he ohservcd for reclairaing undelivered checks which have 
heon forwarded to the C-enoro.l Accounting Office. 

Revised -paf-os 4.2.055, 4.2.054. and 4.2.055 Revised instructions 
are provided relating to the use and preparation of PUBLIC VOUCHER FOR 
EQTJIPKEIT REi\TTAL, V/TA Form 768. Provision is made for auditing and verify- 
ing such vo"achars in the pay roll office. 

Revised vp.f-.q 4.2.060 Instructions are provided relating to the 
preparation of VOUCPjDR DISTRIBUTION STATEJSKT, IvPA Form 518, v/hen used to 
accompany adjustment vouchers, I'JPA Form 518 replaces Treasury Form A-4 
for this purpose. 



h 



A2049 

- 3 - 



Eevised va.Ke 4.2 .065 Hew instructions are provided relating 
to citations reqiiired on travel vouchers where the voucher covers less 
than a calendar month a.nd where the voucher covers the remainder of a 
trip started in the previous month, 

Eevised -pages 4,3.073-4.2.074 I^Iew instructions are provided 
relating to the use and preparation of VOUCHEH DISTHIEUTIOl^^ STATSMEJIT, 
IvTA Form 518, for pay roll piirposes. 

ITew -page 4.2.0741 Uev/ instructions are provided relating to 
the use and preparation of YOUCiiER DISTRIBUTION STATEHEWT, Wk Form 518, 
for vouchers other than pa.,7 rolls. 

Uev; rjage 4.2.0 801 lev; instructions are provided relating to 
the use and preparation of SCHEDULE OE CANCELED CEECKS, Standard Form 1098 
Eevised, 

E evised rages 4.2.083-4.2 .084 'The designation of a certifying 
officer is accomplished hy means of a formal letter to the employee from 
the State Work Projects Administrator or, v/here desif:nated, the Deputy or 
Assistant State Administrator, I!amia.lly sif;ned copies of such letters of 
designation shall he furnished the Treasury State Accounts and Treasr^ry 
State Disbursing Offices and, in case authorisation is conferred to approve 
purchase requisitions, to the State Procurement Officer, 

R evised r.age 4.2.035 VOUCHEE DISTRIFJTIOiT, Treasury Form A-4, 
will ho prepared hy the Treasury Sta.to Procurement Office to accompanv 
all vouchers suhTaitted to the Treasury State Accounts Office and the State 
Work Projects Administration covering payments for materials, supplies, 
equipment, and impersonal services ordered throi.igh the Treasury State Pro-* ' 
cur cment Office. 

Revised xiage 4.2,085 Nev; instructions s.r" provided relating 
to encumhranccs for Government hills of lading. 

Minor revisions are contained on some of the ahove pages and on 
pages 4.2,011, 4,2.012, 4.2,025, 4,2.024, 4.2.033, 4.2.034, 4^.2.035, 
4,2,061, and 4.2.062 vaiich are also transmitted herewith. 





Ho\\rard 0. Hunter 
Acting Comm.issioner 
of Work Projects 



A2049 



ATTACKMSUTS TO TSANSMITTAL LSTTEE (VOLlfi-ffi lY. ?II^'AJ:'CE) ITO. 6 



Page 4,2.001 Insert revised page 



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^'fl 



i[I 



,, FEDERAL WORKS AGENCY 

i^^ WORK PROJECTS ADMINISTRATION 

A1989 1734 NEW YORK AVENUE, NW. 

WASHINGTON. D. C. 
HOWARD O HUNTER 

ACTING COMMISSIONER OF WORK PROJECTS 



January 15, 1941 
Transmittal Letter (Vol-ujne lY^ Pinance) J^»^o» 5 

TO: All State Work Projects Administrators 

SUBJECT: Revisions to Chapters 1 and 2, Volune IV, of the Manual of Rules 
and Regulation" 

Transmitted herewith are revised pagos 4.1,019, 4,2.030, 4.2,075, 
4.2.07S, 4.2.077, 4.2.073, 4.2.079, and 4.2,030, and new page 4.2,0761. 

Revised page 4,1,019 provides that time lost by an assigned 
employes who is designated to accompany an injured employee to a doctor, 
hospital, or to the injured employee's home during project vforking hours 
shall he treated as hours worked. 

Revised page 4,2,030 rjrovides that in cases vmore regalations 
do not entitle an injured assigned employee to "be paid for hours lost on 
the day of the injury, the words "Wages lost on day of injury" shall "be 
entered in the "Remarks" column of the Wrk Perm 511 providing for the 
initial payment of compensation locally, Tnis ezplann-tion is required in 
order to ohviato exceptions ttikcn by the General Acco;anting Office to com- 
pensation pay rolls in cases v;hcre the day of the injiury is counted as the 
first day cf the waiting period. 

Revised pages 4,2,076 tiirough 4.2.030 and nev; page 4.2,0751 
involve changes proscrihed "by the General Accounting Office as to the use 
and preparation of the follov/ing forms: 

SGI-IEDUIii'il 0? VOUCHUR DEDUCTIOITS, Standard ?orm 1096 
SCKEDULS OE COLLHCTIOITS, Standard Perm 1044 
SCHEDULE OE TRANSEF^^S—SPEOIAL DEPOSITS, Standard Eorm 1046 
SOtrSDULS OE RETIREMENT MD DISABILITY FUND CREDITS, Stand,ard 
Eora 1070 




Howard 0,. Hunter 
Acting Commissioner 
of Work Projects 



''[{ 



(I 



, FEDERAL WORKS AGENCY 

) ' ' WORK PROJECTS ADMINISTRATION 

_^-]^9gg 1734" NEW YORK AVENUE. NW. 

WASHINGTON. D. C. 
HOWARD O HUNTER 

ACTING COMMISSIONER OF WORK PROJECTS 



January 15, 1941 
Transmittal Letter (Vo.lums IV^ Pinance) ^^o« 5 

TO: All State Work Project? A'iiniiiiGtrators 

SUBJECT: Revisions to Chapters 1 and 2, Yoluae IV, of the Ifential of Rules 
and Regulations 

Transmitted here-.fith arc revised pages 4,1.019, 4.2.030, 4.2,075, 
4.2.075, 4.2,077, 4.2.073, 4.2.079, and 4.2.030, ai.d new page 4.2.0761. 

Revised page 4,1,019 provides thr,t time lost 07 an assigned 
employee v/ho is designated to accompany an inj-ored employee to a doctor, 
hospital, or to the injured employee' s home during project working hours 
shall "he treated as hours worked. 

Revised page 4,2,050 provides that in cases where re^alations 
do not entitle a,n injured assigned employee to he paid for hours lost on 
the day of the inj\u-y, the words "Wages lost on day of injury" shall oe 
entered in the "Remarks" column of the 'vrA Form 511 providing for the 
initial payraont of compensation locally. This explanation is required in 
order to ohviato exceptions taken hy the G-eneral Accounting Office to com- 
pensation pay rolls in cases where the daj- of the injijiry is counted as the 
first da,y of the waiting period. 

Revised pages 4,2.075 tlarough 4.2,080 and new page 4.2,0761 
involve changes prescribed hy the General Accounting Office as to the use 
and preparation of the following forms: 

SCHEDULE OE VOUCHER BEDUCTIOImS, Standai'd Eorm 1096 
SCHEEULE OE COLLECTIONS, Standard Eorm 1044 
SCHEEULE OI' TRAlTSEFi^.S — SPECIAL DEPOSITS, Standard Eorm 1045 
SCHEDULE CE RETIHEUCS^IT ALGT' DISiEILITY EUITD CP-SDITS, Standard 
Eorm 1070 




Howard 0.. H:unter 
Acting Commissioner 
of Work Projects 



rjp 



A1939 



JilTTAOEI-ffiNTS TO lI!F.;0I.f5KI^'^i..iJ-. LW:1}^:F. (TOLUI-E I? OIT FIlIilOE) J'0,5 



Pa-G 4,1 ..019 


Insert revised page 


" 4.2,050 


It II II 


" 4 „ 2, 075 


It n 11 


" 4,2,:76 


It It II 


" 4,2,0751 


" ne* " 


" 4,2.077 


" revised " 


" 4,£„073 


1! It !I 


" 4., 0,07 9 


II It It 


" 4,2.080 


11 It II 



(ii 



It 



FEDERAL WORKS AGENCY 
^ J A2 897 WORK PROJECTS ADMINISTRATION 

'' 1734 NEW YORK AVENUE. NW. 

WASHINGTON. D. C. 
HOWARD O. HUNTER 

ACTING COMMISSIONER OF WORK PROJECTS 

January 2, 1941 

Transmittal Letter (Vol u me IV. rin.Hnce) TJo, 4 

TOi All State Work Projects Administrators 

SUBJECT; Eevisions to Cnapters 2, 4, and 5; Appendix B; and the Index of 
Volume IV, linance, of the Manual of Eules and Eegulations 

Transmitted herewith are revisions to various pages of chapters 
2, 4, and 5; Appendix B; and the Index of VoluTne IV Finance, of the Manual 
of Eules and Eegulati is. 

Revised pages 4.2.041, 4.2.042, and 4.2.043 proviae for a modified 
death certificate in connection with claims in place of the certified copy 
of the original death certificate. 

Revised page 4.4.021 clarifies the wording as to provisions of 
appropriation acts concerning dE.mag3 claims. 

Revised -^^ages 4.5.002 and 4.5.003 contain provisions relative to 
the authorization of "budgets and funds for Federal construction projects. 

Revised page 4.5.004 provides for the authorization of funds for 
flood control and water conservation projects and for the reservation of 
nonla'bor "budget for textile purchaser. 

Added page 4.5.00'^-l provides for reports on status of "budgets and 
funds to be furnished to the divisions concerned. 

Revised pa.5:es 4.5,005 and 4.5.006 modify the num"ber of copies 
required for PROJECT "dFSCRIPTION CARD, WFA Form 764. 

Revised page 4.5.007 provides for the posting of Treasury vouchers 
refunding sponsors' cash deposits. 

Revised page 4.5.010 changes the title "Payroll Reconciliation 
Account" to "SusTDense Account" and provides for the use of VOUCHER DISTRI- 
BUTION STATEHEl^T, ¥PA Form 518, to replace PAYROLL ROUTING SLIP, Treasury 
Form D-53. WPA Form 518 is now "being printed and will "be distri"buted to tho 
States when availa"ble, 

Revised page 4,5,011 contains a minor revision pertaining to dis- 
tri"bution charges on sup-oly fund payrolls, 

r > 

Revised pages 4.5.012, 4.5.013, and 4.5.014 include WPA Forms 
A-5 and A-5a as forms to "be used for procurement. 



fl 



A1897 - 2 - 

Bevised page 4.5.017 pro-"-ides for deletion of Standard Form 1047 
from the list of encamtrauce and adjustment documents and revises the hand- 
ling of SCHEDULE OF VOUCHEH DEDUCTIONS, Standard 'Form 1096. 

Revised pages 4.5.019, 4.5.020, 4;.5.021, and 4.5.022 contain 
revised instructions for the use, preparation, and writing of ENCUMBMNGS 
SECzISTEE, WPa Form 757. 

New pages 4.5.0262 and 4.5.0263 provide instructions for the use 
and preparation of HOTIGE OF EXCEPl'ION AlIDTiEPLY TO EZCEPTIOEf, Standard 
Form 1100. 

Bevised page 4,5.022 provide for account No, ZA, "Textile Budget 
Suspense Accomit," 

Revised pages ^-.5.033, 4.5.034, 4.5.035, 4.5.036, 4.5.037, and 
4.5.038 contain revised charts illustrating entries pertinent to Ledger Groups 
I, II, and III. The material formerly presented on pages 4.5.058 and 4.5.039 
is now presented on pagris 4.5.039 and 4.5,040. 

Revised pages '^.5.043 and 4.5.044 and added pnges 4.5,0441 and 
4.5.0442 provide instructions for the use and maintenance of the "Suspense 
Account" which replaces the "Payroll Reconciliation Account. " Provision 
is made for encucnhrance of cotton textile purchases through the central 
supply fund. 

Revised page 4.5,045 conta,ins minor revisions relative to the 
SPONSOR'S LEDGER, WPa Form 704a. 

Revised page 4.5,048 provides for cancellation of prior months' 
administrative encumbrances to "be posted to the current month's accounts 
where Standard Form 1080 is involved. 

Revised page 4.5.054 and added page 4,5.0541 contain revised 
instructions for the preparation of trail "balances of PROJECT LEDGER, WPA 
Form 704, Instructions are provided for handling the Suspense Accoiuit and 
for the prepa.ration of transcript cards. 

Provision is made on revised nage 4.5.055 for transcript cards in 
connection with trial "balances of SPONSOR'S "LEDGER, WPA Form 70''a. 

Revised page 4,5.070 and added pages 4.5.0701, 4.5.102, and 
4.5,1021 provicie for transitional entries in Supply Fund Accoimts at the 
end of a fiscal year and for a final SUPPLY FUND' R:d;PORT, WPA Form 724a, to be 
submitted after the closing of the Supply Fund Accounts, 

Revised page 4,5.072 provides for reporting the Textile Budget 
Suspense Account on V/PA Form 724c, 

Revised page 4.5,096 provides for the use of WPA Form 756 in trans- 
ferring charges involving other Supply Fund Accounts. Provision is also made 
for transfer of debit and credit balances from Direct Service Accounts, 



Ci 



r 



A1897 - 3 " 



Eevised pages 4.B.001 throaj^h ^.B.014 and added page 4.B.015 
■faring the program classifications and account symbols up to date. 

Revised pages 4. Index. 001 through 4. Ind.ex.004, 4. Index. 006 
through 4. Index. Oil, 4, Index. 013 through 4. Index.0S4, 4. Index. 027 through 
4. Index. 029, and 4. Index. 031. through 4. Index. 036 provide necessary changes 
in the index. 






Howard 0. Hunter 
Acting Commissioner 
of Work Projects 



(T 



U 



A1397 



ATTACMEMTS TO TRA-gSKI TTA L- LSTTK^. (VOLUME IV, FIHMICE) ITO. 4 



Page 


4.2.041 


Insert 


revised page 


Page 4.B.001 Insert revised pi 


II 


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II 


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II 


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fi 


11 II 


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II 


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It 


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II 


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It 


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II 


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It 


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II 


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II 


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M 


new " 


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revised " 


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II 


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It 


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II 


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" 4. Index. 035 " " " 
" 4. Index. 036 " " " 



pige 



r 



^u( 



FEDERAL WORKS AGENCY 
A172S WORK PROJECTS ADMINISTRATION 

1734 NEW YORK AVENUE. NW. 
WASHINGTON. D. C. 
HOWARD O. HUNTER 

ACTING COMMISSIONCR OF WORK PROJECTS 



IJo'ver.i'ber 1, 1940 



Transmittal Letter (Yoltuae IV, Finance; !"o. 5 



TO: All State Work Projects Administrators 

SUBJECT: Revisions and Additions to Volume I?, Finance, of the 
Manual of Rules and Rei^ilations 



Transmitted herewith are new and revised padres of Volume IV, 
Finance, of the Manual of Rules a.nd Reg'j.lations as listed oelov.-: 

Revised page 4.5.042 prescrihes ad.ditional instriictions for 
filings V/TA Form 753. 

Revised ^age 4.5.051 provides that additional cor)ies of PROJECT 
riMI>ICIAL STATUS REPORT, ¥?A Form 707, may be supplied when necessary. 

Revised page 4.5.052 prescrihes the submission of IiTPA Form 707 
for crrtain types of projects to the Firector of Finance, ^.''ashington, D. C. 

}1ev page 4.5.0521 contains instructions for closing official 
project records. 

Revised pages 4.5.063, 4.5.054 and. 4.5.065 contain new instructions 
for the preparation of li/PA Form 724 a,nd. 2:rovidos for a revised, form. Present 
forms shall be adapted until the revised forms arc received. This supersed.es 
instructions for reporting on Certified Kational Defense projects nov; contained 
in General Letter l\o. 322, 

Revised, j^age 4.5.074 clarifies provisions for re^Dorting on WA Form 
717 for prior Acts. 

Revised pages 4.5.083, 4.5,089 and 4.5,090 contain revised instruc- 
tions for the preparation of WPA Form 756. 

Revised pages 4.5.095, 4.5. 094, and 4,5.0941 prescribe instructions 
relating to the preparation of STATEMENT OF SUPPLY YOKD ACCOUrIT VOUCHER DIS- 
TRIBUTION, WA Form 744 and adjustment vouchers. Standard Forms 1080 and 1081, 
covering Supply Fund Inventory Accounts. This revision is the result of 
agreement between representatives of the General Accounting Office, Treasury 



c 



A1738 - 2 - 



Accounts Office and the Work Projects Administration. Corresponding instruc- 
tions i/ili "be released "by the Treasury Accoui:,ts Office. It is essential that 
the forms "be pre-pared esa-ctly as prescribed . 

Revised ps.ge 4.2.057 provides for a cross reference to Supply Fund 
instructions. 



) 






Hov/ard 0. liujiter 
Acting CoTnrjissioner 
of Work Projects 



r 



A1728 



lTT^^CBIEI^[i:s -TO I'SAiTSraTTAL LETTER (yolui-ie iy. riK^H 'c::::) :-io. 



4.2.057 Substitute revised page 

4.5,042 Su'ostitute revised page 

4.5.051 Substitute revised page 

4.5.052 Substitute revised page 
4.5,0521 Insert new page 

4.5.053 Substitute revised page 
4,5.064 Substitute revised page 
4.£„065 Substitute revised page 
4.5.074 Substitute revised page 

4.5.088 Substitute revised page 

4.5.089 Substittite revised page 

4.5.090 Substitute revised pa-ge 

4.5.093 Substitute revised page 

4.5.094 Substitute revised pa,ge 
4.5.0941 Insert new riage 



ABlJi 



F. C HARRINGTON 

COMMiSSlONCR OK WORK PROJECTS 



FEDERAL WORKS AGENCY 
WORK PROJECTS ADMINISTRATION 

1734 NEW YORK AVENUE NW. 
WASHINGTON, D. C. 



March 12, 1940 



Transnittal Letter (Tolijine IV on Finance) Ho. 1 



TO: 



All State Work Projects Administrators 



SIIBJ3C1: Transmittal of Volune IV, Finance, of the Manual of Rules 
and Regulations 



Section 1. G eneral There is trrnsnitted herewith Volijune IV, 
Finance, of the Manual of Rules aiid Refiilations of the Work Projects 
Adnini s tratio n. 

Suhmitted as an attach;nent to this Transmittal Letter is a 
listing of all Operating Pro cedtires, General Letters, Handhook of 
Procedures' chapters, Memoranda, and Serial Telegrams in active status 
as of March 9, 1940. This attachr>:ent supplements General Letter No. 290, 
dated October 18, 1939. 

The purpose and construction of the Manual of Rules and 
Regu-lations, and also instructions for its maintenance, are descri'Ded 
in the preface to volu:ae IV, 

A general description of the material covered hy Volu:uc IV, 
Finance, is contained in the introduction to the volume. 

In developing Volume IV, Finance, provisions of previously- 
issued finance procedures have "been incorporated and restated. Mimerous 
revisions an.d new provisions have heen included as noted hclow. 

Section 2. Incorporation of Provi s ions of Other Procedu res 
Voluino IV, Finance, of the Manual of Rules and Regulations inco3T)oratos 
and restates provisions of other procedures as follows: 



Chapte r Page Subject 

I 4.1.001 - 4.1.094 Timekeeping 



Source of P ro codur e 

Operatin-q; ProcedxiTe Ho. F-8 
Operating Procedure Ho. F-35 
Operating Procedure Ho. F-39 
Operating Procedtire Ho. F--54 
General Letter Ho. 241, 
Supplements 1 aiid 2 
Memorandum on revised YCA 
Form 732, dated 10/17/39 



Ac 34 



- 2 - 



Chapter Page Su"b ject Source of Proced-gre 

II 4.2.001 - 4.2.086 Pay Rolls, Other Operating Procedure ilo . P-55 

Vouchers, and 
Related Documents 

III 4.3.001 - 4.3.022 Property Inventory Operating Procedure Eo . P-56 

Eecords and Eeports 

IV 4.4.001 - 4.4.028 Injury .Oorapensatian Operating Procedure Ho. F-35 

and Damage Claims Operating Procedure ilo, P-39 

Chapter IV, Hand-book of 
Procedures, Sections 7 and 14 

V 4.5.001 - 4.5.106 Accounting Operating Procedure Ifo . F-53 

Merr.orandXJjn on revised account- 
ing procedure, dated 4-/5/39, 
Section 15 

Section 3. Major Rev isions of Previously Issued Procediu'es 
a:id Hew Provisions Major revisions of regulations and instructions 
contained in procedures superseded by Volume IV, Finance, and new 
provisions ai^e as follows: 

Su"bject 

Elimination of timekeeping check of occupational 
classification 

Definition of supply fund personnel to agree with 
section 40, Operating Procedure Ho. B-S 
Changes necessary to conform with revised TIME 
REPORT, '^A Perm 502 

Elimination of nccupaticnal classification on 
IP A Form 502 

Recording of d\ial classification and treatment 
of hours which can te worked 

Computation of earnings for project supervisory 
employees "by timekeeper 

Hours v/hich maj' "be v/orked upon reo.ssig'mnent 
Computation of allov;a"ble hours for dual classi- 
fication 

Timekeeping for supply fund eiiiployees 
Equipment rental timekeeping 
Compensation 

Preparation and suhmission of 17ESKLY FJIPORT OF 
EMPLOYiviSHT OH "JPA PROJECTS, WA Form 732 
Verification and certification of property 
inventory reports 

Duties of timekeeper upon receipt of employee's 
clp.im for pay check 

Duties of timekeeper in investigation of property 
drmage claims 

II Various Changes in column references to WA Form 502 due 

to revision of form 



Chapter 




Page 


I 




4.1.002 

4.1.007 

Various 

4.1.018 

4.1.019 

4.1.022 

4.1.029 
4.1.030 




4. 
4. 


4.1.034 
,1.035 - 4.1.047 
,1.049 - 4.1.087 

4.1.089 

4,1.091 
4.1.092 
4.1,094 



CI 



A834 - 3 - 



Subject 



Chapter 




Page 


II 




4.2.015 
4.2.046 
4.2.050 
4.2.053 


4. 


,2 


.066 - 4.2.069 
4.2.073 



Computation of earnings for project supervisory 

employees 

Additional instructions in the use of WPA Form 

514 

Instructions for handling of employee's claim 

for pay check or proceeds thereof 

Additional instructions on the uce of WA. Porm 

768 

Examination of PUBLIC VOUCHEB FOR THAWSPORTATIOW 

OF PASSEKGSHS, Standard Form 1067 

Preparation of Treasury Form D-53 for statistical 

use 

III 4,3.001 - 4.3.022 'So major changes 

IV 4.4.001 - 4.4.028 Incorporation and exp^ansion of certain provisions 

of Operating Procedures Nos. F-35 aiid F-39 

Authorization of State administrative 'budgets 

Adjustment of WPA Form 701 limitation 

Encumhrance of pay roll claims 

Stamp for propriety of purchase requisition "by 

operating division 

Encumlbrtaico of qPorms SPO-6 and SPO-24 

Registering requisitions requiring Washington 

approval 

Registration of supply fund transactions 

Use of WA Form 759 

Siispense encumhrance procedure 

Accounting for lapsed appropriations 

Preparation and use of IPA Form 755 

Minor Program Classifications 101 and 102 

Encumhrance of pay roll claims 

Use and maintenance of IPA Form 705 

Accounts for adjustments to general ledgers due 

to discrepancies with Treasury figures 

Preparation of WA Form 724 reports 

Certification of fund reports 

Preparation of IPA Form 724a reports 

Use and preparation of WA i'orm 717 reports 

Miscellaneous changes in Supply Fund Accounts 

Preparation IFA Form 757 for supply fund 

Use of WA Form 756 

Reimhursement of inventory accounts, preparation 

of WA Form 744 

4.5.097 - 4.5.098 Reim'bursement of General Service Account, prepara- 

tion of Y,rpA Form 746 

4.5.103 - 4.5.106 Special requirements for art program projects 





4.5. 


,002 








4.5. 


,005 








4.5. 


,010 








4.5. 


,013 








4.5. 


,013 








4.5. 


,020 








4.5. 


,022 








4.5. 


,023 








4.5. 


,025 








4.5. 


,026 








4.5. 


,029 








4.5. 


,034 








4.5. 


.043 






4. 


,5.047 
4.5. 


- 4. 
,054 


5. 


,048 


4. 


,5.059 
4.5. 
4.5, 


and 
.062 
.070 


4. 


,5.063 


4, 


.5.073 


- 4. 


5. 


,074 


4. 


.5.081 


- 4. 


5. 


.084 


4. 


.5.085 


and 


4. 


,5.087 


4, 


.5.088 


- 4. 


5, 


.089 


4, 


.5.093 


- 4. 


5. 


,094 



A834 

- 4 - 



Section 4. Complete Rescission of Other Procedures Througli 
the issuance of Volume IV, Finance, of the Manual of Rules and Regula- 
tions, the follov/ing procedures are coiapletely superseded and rescinded: 

Operating Procedures Nos. P-8, 1-32, F-35, F-39 , 5^-53, 1^54 

F-55. and r-56 

General Letter !To. 241, Supplements 1 and 2 
General Letter No. 279 

Memorandum on Hevised Accounting Procedure, dated 4/5/39 
Memorandum on Miscellaneous Changes in Acco\inting Procedure, 
dated 1/27/39 

Section 5. Parti a l Rescission of Other Pr oced ures Through 
the issuance of Volume IV, Finance, of the Manual of Rales and Regula- 
tions, the following sections or parts of other procedures are herehy 
superseded or rescinded: 

Handhook of Procedures, Chapter IV, sections 7 and 14 

Chapter XXI, section 16 



General Letter Ifo. 236, section 3 




y / 

P. C. Harringtori/ 
Commissioner of' 
Work Projects 



A834 . Attac'txment 

Page 1 
ATTACIIMEITT 

List of Operating Procedures, G-eneral Letters, liandbook of Procediires* 
Chapters, Memoranda, and Serial Telegrams in Active Status 

-as of March 9, 1940., 



Section 1. Operating P rocedures in Active Status General 
Letter IJo . 290 estatlished the status of all Operating Procedures issued 
prior to October 18, 1939. 

The list of Operating Procedures in active status as of 
March 9, 1940, is as followci: 

Operating Proced ur e Nuirilier Operg.ti;ig Procedure HuniTser 

A-1 ' 0-1 (Modified hy G. L. ITo . 241) 

A-2 0-4 

E-9 0-5 

P-2A, sections 1, 3 0-6 

P-17, sections 1, 2, 3 (Modified 'by 0-10 

Serial Telegram 213 and Chapter V, 0-11 

Yolurae IV, Pinance) 0-12 

P-23, sections 1, 3 (Subsections A, 3, C) 0--13 

P-40 0-14 

F~43 0-15 (Modified hy G. L. No. 271) 

P-44 0-17, section 4 (par. 3), 5 
G~l (section 34 modified hy 0. P. Wo. O-IO) 0-18 

G-2 S-12 

G-3 ■ S-22 

G-4 S-23 
G~5 



Section 2. G-ener.al Letters in Active Status General Letter 
No. 290 estahlished the status of all General Letters issued prior to 
Octoher 18, 1939. 

The listing of General Letters in active status as of 

March 9, 1940, is as follows: 

Hua nher Num her NTJjnber 

13 157 214 

26 161 215 

53 174 219 

65 175 220 

69 (Modified hy O.P.G-5) 180 228 

85 181 228, Supp. 2 

85, Supp. 1 185 230 

85 196 237 

105 200 238 

108 203 239 

127 210 ' 241 

130 211 242 

141 211, Supp, 1 243 

151 213 250 



AS 34 



Attacluiient 
Pase 2 



Ifcm'b er 



WvunlDer 



251 




273 


253 




274 


255 




275 


258 




275, £ 


260 




277 


262, 


Su.pp . 1 


280 


264 




281 


266 




284 


266, 


Supp . 3 


286, £ 


267 




287 


268, 


section 2 


289 


270, 


sections 1,2,4,6 


290, ( 


270, 


Supp . 1 




271 




291 


272, 


Revised 


293 



Supp . 1 



sections 1,2,5,6 



(Modified "by this 
Attachment) 



iTuraber 



296 

297 

298 

298, 

299 

300 

oOl 

302 

303, 

304 

505 

306 

307 

308 



Supp . 1 



Hevised 



Section 3. Sections of Handbook of Procedures in Actire 
Statu s General Letter llo . 290 esta"b].ished the status of the sections 
of the Handbook of Procedures issued prior to October 18, 1939. 

The folio v/ing sections of the Handbook of Procedures are 
in active status as of March 9, 1940. 

Unmodified 



Chapter 




Section 


Mo 


dif: 


Led in Part 


I 




1 






X 


II 




1 






X 


III 




1 






X 


IV 




1,2,3,4,16 






X 


IV 




5,9,10,11,12 








V 




1,2 








VI 




1,7 






X 


VI 




8 thru 11 








VII 




2,6 






X 


VII 




3.4,7 








VIII 




J- * *^f o 






X 


z 




1,2,3,8,9,10,11, 
13,15,17,18,23, 
25,28,29,30,31, 
34,35 








X 




4,5,6,7,16,22,26, 
27,32,33 






X 


XVIII 




2 








XIX 




1,2 






X 


XX 




16 










Sec 
'anda 


;tion 4. 'Memoranda 


in 


Act 


ive Status 


of Memor 


in active status as 


of March 9, 1940 


Subject 










Date 



X 
X 

X 

X 



X 



X 



X 



Following is a list 



Issued By 



Suggested Method of Surasiarizing Data on 
Encumbrances and Ejq^enditiires for the 
Preparation of WPA Forms 157 and 158 



3/5/38 



Mr 



Gill 



A834 



Attachj/ient 
Page 3 



Su'b.ject 

EistriDution of Technical Series Circulars 

Reim"burseiiient of Central Supply Fund for 
Encuml) ranees rp.ade for the Purchase of 
Textiles and Materials 



Purchasing of Shovels 



Attached Copy of a Letter from the Acting 
Comptroller G-ener,?l of the United States 

State Transmittal ITumhers for Projects 
V/hich may he Approved after June 30, 1939 

Certification in Support of Payments for 
Official Long Distance Telephone Tolls 

Exact Time of Arrival at and Departure 
from Points of D'j.ty 

Statement of Official flatter Mailed Pree 
of Charge 

Information Regarding Administrative 
Employees 

Discontinuance of WPA Operations in Certain 
Areas 

VJPA Forms Tot to he Oivcn to the ITYA 

Reference Piles for Project Applications 
Submitted to the VJashington Office 

Organization of the Division of Employment 

Puhlic Lav; "o. 252 

Recreation Leaders in U. S. Forest Service 
Puhlic Organization Camp Areas 



State ajid District Personnel Lists 



Date Issued 3y 

4/2/38 Mr. Williams 

7/11/38 Mr. Holmes 

1/3/39 Major Harloe 

3/8/39 Colonel Harrington 

6/10/39 Major Harloe 

6/23/39 Colonel Harrington 

6/25/ 39 Mr. Gill 

5/30/59 Mr. Dort 

7/20/39 Colonel Harrington 

7/24/39 Colonel Harrington 

7/25/39 Colonel Harrington 

8/2/39 Major Harloe 

8/3/39 Mr. R;=uch 

8/5/39 Mr. Hunter 



3/5/39 Mrs. Kerr (Partial 
distribution) 



8/10/39 Mr. Dort 



Designation of AdministratiTe Emjiloyecs to 

Administer Oaths to Travel Expense Accounts 8/18/39 Mr. Dort 

Specifications for Window Envelopes Rcojaired 

for Assignment and Termination Uotices 8/29/39 Mr. Dort 



Attachment 
Page 4 


Date 


Issued By 


9/3/39 


Mr. Hunter 


9/12/39 


Mr. Dort 


9/13/39 


Mr. Hunter 


9/13/39 


' Colonel Harrington 


9/22/39 


Mr. Dort 


10/25/39 


Mr. Dort 


10/30/39 


Mr. Dort 


11/3/39 


Colonel Harrington 



A834 

Su"b.1ect 

Prohibition -Against Changes in Salaries 

Administrative Expenses for Communication 
Service 

Cooperation vath Antitrust Division, 
Department of Justice 

WA Forms for Federal ^^encies Operating 
Projects Financed oy Transfer of V/PA Funds 

Use of Telegraph Service 

Lists of Terminated VJTA Personnel 

Quarterly Inventory of Printed Forms 

Circular Ho. 3301 

Ins tractions for preparation of REPORT OF 

PHYSICAL ACCOMPLI SKMEl^TT, WA Form 375. 11/15/39 Colonel Harrington 

Quarterly Report on Use of Penalty Privilege 12/6/39 Mr. Dort 

Increase in Rates on Goverrjnent Telegrams 12/ll/39 Mr. Dort 

Synopsis of Regulations on Appointive and 

Supervisory Personnel Salary Changes 12/19/39 Mr. Dort 

Recreation Leaders in National Park Service 

and State Park Recreation ilreas 12/22/39 Mrs. Kerr 

Technical Instructions for the Microfilming 

of Records in the Custody of the Work 

Projects Administration l/S/40 Mr. Dort 

WA Radio Prcgrpms 12/28/39 Mr. Hunter 

Newspaper Clir.;^>ings 12/29/39 Mr. Hamilton 

Designating a Block of Unduplicated Fumhers 

in Each County for NYA Use l/l5/40 Mr. Rauch 

Vending Machines in Mminis trative Buildings 1/24/40 Mr. Dort 

Suhmission of Disposition Lists on Hati onal 

Archives Form iv:-25 1/27/40 Mr. Dort 

Supervisory Sala.ries atid Titles on Federal Ag- 
ency Projects Financed hy Transfer of V/PA Fund s 2/ 3 / 40 Colonel Ha.rrington 

Disposition of Federal Tlieatre Project Property 2/l0/40 Major Harloe 



A334 Att.o.ch.Tier.t 

Sii^jject Date Issiied By 

List of Soil Consei"/r'.tion Districts 2/l0/40 ?4ajor Harloe 

Distribution of Binders for l-;am:ial of 

Hiales and Regulations 2/16/40 Mr. Dort 

Informational Service in I'Jashington Office 2/16/40 Colonel Harrington 

Participation "b^ the Work Projects Adminis- 
tration in the Food Stamp Plan of the 
Federal Surplus Conimoditics Corporation 2/.';i/40 Mr. Haiich 

j'id.ministrativn Personnel Momhers of Officers' 

Reserve Corps 2/28/40 Kr. Dort 

Adjninistrative Budgets 2/29/40 Mr. Dort 

Accru.ed Annual Leave 3/l/40 Mr. Dort 

Section 5. Serial Telegrams in j\ctive Statv .s Follov;ing is 
a list of Seria]. Tolegromo in activo status as of Karch 9, 1940. 

ITtun'b c r Date 

105 V/SB/^e 

183 7/25/?8 

189 7/27/38 

217 2/16/39 

221 4/15/39 

224 4/16/39 

223 7/1/39 

232 7/6/39 

Section 6. Inactive Procediircs Follovfing is a list of proccduros 
vrhich have tecone inactive since the issuance of Generrl Letter Yio, 290, 
dated 10/18/39. The list also shows the reason for the inactive status. 

Operating Procedure I'nimlier Lapsed Rescinded 

P-15; P-17, sections 4 thru 8; 

F-23, sections 2, 4 thru 11; P-26 , 

F-28; F-45; F-47; F-51, section 5; 

F-53; F-54; F-55; F-56 Voromc IV, Finance 

S-1, S-2, S-4, S-5, S-8, S-9, S-10, 

S-11, S-14, S-15, S-15, S-.17, S-21, Operating Procedure 

Fo . S-23 
W-1, W-8, W-5, '^-10, V;-ll, V/-12, Ojicrating Procedure 

¥-14, W-16, W-13, W-19 "o. Cr-5 

Handhook of Procedures 

Chapter II, section 2 General Letter ¥o. 504 

Chapter III, sections 2, 3, and 4 General Letter 'Jo, 503 



j\834 



Atta.clunent 



Kancroook of Procedures 

Chapter IV, sections 7 and 14 
Chapter IX, sections 1 thru. 5 

Chfi,;nter XIX, sections 4 and 5 
Cha.pter XX, section 8 
Clip.pter XXI, section 15 
Chapter ZCill, sections 1 thra 7, 
9 thra 15, 17, 18, 20, and 29 
Chapter IZilll, sections 1 an^^ 2 

G-eneral """jstter ifuj.iher 



Lapsed 



Rescinded 

Voliime IV, Pina.nce 

Operating Procedure :P, 

G-5 

Volume IV, Finance 

Volume IV, Finance 

Volume IV, Finance 

Volume IV, Finance 
Operating Procedure 
:'o. 3-25 



118 X 

142 

154 

189 and Su";)- lenie.:ts 1, 2, nnd 3 

207 

208 

209 

238, Supploment To. 1 

232 

241, Supplement I^o. 1, sections 1 thru 5 
248 

259 

265, Supplement Fo. 1 • X 

268, sections 1, 5 thru 10 

269 

278 and Supplement ISo. 1 

283 and Supplement ITo . 1 X 

285 

286., section 3 
236, section 4 
292 

295 X 



Operating Procedure 

:io. 0-10 

operating Procedure 

Fo. ':^-5 

General Letter l"o. 301 

General Letter I"o. 501 

operating Procedure 

2lo. '1-5 

Operating Procedure 

Kg. -I-S 

General Letter Fo. 228 

suT'plement l"o. 2 
Operating Procedure 
ITo. Ct-o 

Volume IV, rir.aace 
Operating Procedure 
Fo . G-5 

Operating Procedure 
Fo. G-5 

Volume IV, Finance 
Operating Procedure 
Fo. G-5 

Operating Procedure 
:'o. G-5 

Operating Procedure . 
Fo. G-5 

Volume IV, Finance 
General Letter Fo. 301 
Operating Procedure 
Fo. G-5 



FEDERAL WORKS AGENCY 
WORK PROJECTS ADMINISTRATION 



MANUAL 

OF RULES 

AND REGULATIONS 



Vol u me I V 
Finance 



% 



FEDERAL WORKS AGENCY 

Q,S. WORK PROJECTS ADMINISTRATION 



MANUAL 
OF RULES 

AND REGULATIONS 



Volume I V 
Finance 






i 



PREFACE 



The Manual of Rules and Regulations of the Work Projects Administration is designed for 
issuance as a four-volume edition of all policy and regulatory procedures for the organiza- 
tion and operation of the Work Projects Administration. When completed, it will consist 
of the following volumes: 

Volume 1 Organization and Administration 

Volume 2 Project Planning and Operation 

Volume 3 Employment 

Volume 4 Finance 

The Manual is issued in loose-leaf form so as to permit the insertion or removal of pages 
upon which additions or deletions of procedural statements are made necessary by changes 
in policy or fact. Revised or added pages will be issued as needed, and the volumes shall 
be kept up to date by all persons to whom issued and who are entrusted with the responsi- 
bility of operation of any phase of the program. 

To permit ready reference, as well as to provide a simple method of numbering which will 
allow expansion or contraction when needed, a page numbering system is provided based upon 
a modified decimal plan. Each page number consists of three sets of numbers set off by 
decimal points. The first series represents the volume number; the second series, the 
chapter number within the volume; and the third, the page number within the chapter. As a 
result, page 1 of chapter 1 of volume 1 would be identified by the number 1.1.001. Pages 
are numbered in a decimal series of three digits, permitting a possible original issuance 
of 999 pages to a chapter. In this way, when it is found necessary to add a page between 
two numbered pages (i.e., 1.3.015 and 1,3.016), the new page will be numbered as a fourth 
digit of the decimal using the number of three decimal digits immediately preceding the new 
page (i.e., 1.3.0155). 

Volumes are divided into numbered chapters, and chapters into numbered parts. Further 
subject divisions are identified by titles but not by numbers. In this way, complete new 
subjects below a part division may be added without disturbing the subject numbering. 

Revised pages will be identified by the following statement in the lower inside of 

the page "Revised (date) ." Additional pages will show "Added (date) ." 

Revised or added pages will be transmitted by means of a series of four "Transmittal Letters," 
one series for each volume and numbered consecutively for each series. The transmittal 
letters will serve the following threefold purposes: 

1. Transmit as an attachment the pages to be substituted or added and give instructions 
for insertion. 

2. State the new policy or the change in policy involved and the reason for such new 
policy or change in policy. 

3. Give such nonrecurring instructions as are necessary to effect the new or changed 
policy and the date such policy shall be made effective. 

I I I 



IV • PREFACE 



The material contained in this Manual will have to remain flexible in order that changes 
may be made to meet changing conditions or problems. Complete volumes will be issued in 
limited number in order -to facilitate maintenance of an accurate mailing list for the for- 
warding of revisions for the maintenance of the books. It is the responsibility of all WPA 
employees to maintain the material on a current basis and to insert or substitute all addi- 
tional or revised pages received. Transmittal letters shall be detached and filed separately . 

In accordance with the authority vested in the Commissioner of Work Projects by the Emer- 
gency Relief Appropriation Acts, the rules and regulations, as stated in the Manual of Rules 
and Regulations, are declared to be the rules of the Work Projects Administration until 
changed or modified by the order of the Commissioner or the Law. 






F. C. Harrington 
Commissioner of Work Projects 



Contents 



Introduction xi 

Chapter I. Timekeeping 4.1.001 

Part I. Responsibility for timekeeping functions 4.1.001 

Duties of project timekeepers 4.1.001 

Field supervision of timekeeping 4.1.004 

Use and preparation of Employee's Identification Card, WPA Form 412 4.1.005 

Part II. General provisions governing the preparation of time reports for 

project employees 4.1.007 

Definitions 4.1.007 

Grouping of names on time reports 4.1.009 

Use of mailing addresses 4.1.010 

Part III. Field timekeeping records 4.1.013 

Use and maintenance of Field Time Book, WPA Form 50 1 4.1.014 

Use and maintenance of Individual Time Record, WPA Form 50 1b 4.1.0151 

Preparation of Worker's Report of Time Worked, WPA Form 50 1c 4.1.0154 

Use and maintenance of Time Report for Personal Services — Work Projects (Short 

Form), WPA Form 502b 4.1.0166 

Part IV, Specific instructions regarding timekeeping for project employees.- 4.1.017 

Preparation of time report headings 4.1.017 

Timekeeping for pro.iect wage employees 4.1.018 

Timekeeping for project wage employees in work camps 4.1.021 

Use of Statement of Pay Roll Deductions, WPA Form 5 16 4.1.022 

Timekeeping for project supervisory employees 4.1.023 

Completion, routing, and preservation of time renorts 4.1.025 

Supplementary time reports 4.1.026 

Part V, Additional requirements for controlling earnings of project wage 

employees 4.1.029 

Calculation of assigned hours upon assignment , reassignment, reclassification, 

or termination or upon restaggering of pay roll periods 4.1.029 

Computation of allowable hours accruing to project employees aissigned simul- 
taneously at two occupations falling to different wage classifications — 4.1.030 
Adjustment of allowable lost time upon reassignment to a different wage class. 4.1.031 

Part VI. Timekeeping for other classes of employees 4.1.033 

Timekeeping for administrative employees 4.1.033 

Timekeeping for employees paid from the supply fund account 4.1.034 

Part VII. Timekeeping and billing for contractual equipment services 4.1.035 

Bases for rental of equipment 4.1.035 

Information required by timekeepers for contractual equipment 4.1.033 

Use and preparation of Field Time Report of Equipment Rental Services, WPA 

Form 508b 4.1.0331 

Use of Time Report and Record of Equipment Rental Services, WPA Form 508--- 4.1.039 

Preparation of Time Report and Record of Equipment Rental Services, WPA Form 508_ 4.1.040 

V 
Revised Sept. 8, 1941 



VI • CONTENTS 



Page 
Use and preparation of Daily Production Report of Contractual Equipment Serv- 
ices, WPA Form 767 4.1.043 

Preparation of Invoice for Rental of Trucks, Teams and Equipment — Time Rate 

Basis, WPA Form 765 4.1.045 

Preparation of Invoice for Rental of Trucks, Teams and Equipment — Production 

Basis, WPA Form 766 4.1.047 

Part VIII. Functions of timekeeping personnel relating to injury compensation.. 4.1.049 

Compensation benefits available to WPA nonadministrative employees 4.1.049 

Definitions of terms used in compensation regulations 4.1.051 

Forms provided for field reporting of compensation cases 4,1.052 

Medical treatment of injured employees 4.1.053 

Use and preparation of Employee ' s Notice of Injury and Original Claim for 

Compensation and Medical Treatment , Compensation Form CA-I 4.1.056 

Use and preparation of Official Superior's Report of Injury, Compensation 

Form CA-2 4.1.058 

Use and preparation of Claim for Compensation on Account of Injury, Compensa- 
tion Form CA-H 4.1.065 

Use and preparation of Claim for Continuance of Compensation on Account of 

Disability , Compensation Form CA-8 4.1.070 

Use and preparation of Request for Treatment of Injured Employees , .Specia] 

Form CA-I 6 4.1.073 

Use and preparation of Request for Examination of Employee When Claim Is in 

Doubt, Special FormCA-17 4.1.075 

Use and preparation of Report of Termination of Total or Partial Disability, 

Compensation Form CA-3 4.1.077 

Use and preparation of Report of Hernia, Compensation Form CA-32 4.1.079 

Reports required upon death of a WPA employee 4.1.082 

Injuries caused by negligence of persons not in the employ of the United 

States Government 4. 1.085 

Public Voucher for Services and Supplies of Hospitals and Physicians, Compen- 
sation Form S-69 4.1.087 

Part IX. Other functions of timekeepers 4.1.089 

Preparation and submission of Weekly Report of Employment on WPA Projects, 

WPA Form 732 4.1.089 

Verification and certification of property inventory reports 4.1.091 

Duties of timekeeper upon receipt of employee's claim for pay check or pro- 
ceeds thereof 4.1.092 

Investigation of property damage claims 4.1.094 

Chapter 2. Pay rolls, other vouchers, and related documents 4.2.001 

Part 1. Authority for payment of wages and salaries 4.2.001 

Application of provisions of Emergency Relief Appropriations Acts 4.2.001 

Basis for payment of salaries and wages 4.2.002 

Part II, Scheduling and processing of time reports : 4.2.003 

Staggering of project pay roll months 4.2.003 

Assignment of pay roll numbers 4.2.004 

Verification of time report 4.2.005 

Part III. Maintenance of individual c-inings records 4.2.007 

Use of individual earnings records 4.2.007 

Preparation and maintenance of Individual Earnings Record, WPA Form 507 4.2.009 

Preparation and maintenance of Individuoi Earnings Record — Project Supervisory 

Employees, WPA Form 607a 4.2.011 

Revised SepC. 8, 1941 



CONTENTS •VII 



Page 

Preparation and maintenance oi Individual Earnings and Leave Record — Appoint ive 

Employees, WPA Form 507b 4.2.013 

Verification of computation of earnings of project supervisory employees 4.2.015 

Computation of earnings of appointive employees 4.2.015 

Posting of local compensation payments to individual earnings records 4.2.017 

Proof of postings to individual earnings records 4. 2.01S 

Filing of individual earnings records, assignment documents, and letters of 

appointment 4, 2.019 

Part !V. Preparation of pay rolls 4.2.021 

Use of pay roll forms 4.2.021 

Source of information for, and method of, preparation of pay rolls 4.2.022 

Preparation of headings of project pay rolls 4.2.023 

Columnar preparation of WPA Forms 503 and 504 , 4.2.024 

Columnar preparation of WPA Form 509 4.2.027 

Totaling of project pay rolls 4.2.0281 

Preparation of Pay Roll for Accident Compensation, WPA Form 5 11 4.2.0^ 

Preparation of pay rolls for appointive employees on Standard Form 1013 4.2.032 

Verification, certification, and sorting of pay rolls 4.2.035 

Combined project pay rolls 4.2.037 

Supplementary and supplementary adjustment pay rolls 4.2.038 

Submission and return of pay rolls 4.2.039 

Claims for amounts due deceased or mentally incompetent 'iVPA employees 4.2.040 

Pay roll deductions in liiguidation of indebtedness to Federal Government 4.2.044 

Use and preparation of Individual Record of Indebtedness, WPA Form 5 11 4.2.045 

Treasury liaison unit 4.2.047 

Part V. Del ivery of pay checks 4.2.049 

Ifotice of Check Returned, Treasury Form 166^3 4.2.049 

Employee's claim for pay check or proceeds thereof 4.2.050 

Procedure to be observed for reclaiming undelivered checks which have been 

forwarded to the General Accounting Office 4.2.052 

Part VI. Preparation of other than personal service vouchers 4.2.053 

Use and preparation of Public Voucher for Equipment Rental, WPA Form 768 4.2.053 

Use and preparation of Voucher for Adjustments Between Appropriations and/or 

Funds, Standard Form 1080, and Schedule of Adjustments, Standard Form 1081 _ 4.2.056 
Use and preparation of Request for Corrections in Appropriation , Fund Limi- 
tation, and Official Project Accounts, Standard Form 1097 4.2.061 

Use and preparation of Public Voucher for Refunds, Standard Form IOM-7 4.2.062 

Use and preparation of Public Voucher for Purchases and Services Other. Than 

Personal, Standard Form 1031* 4.2.063 

Examination of Fouc/ier for Per Diem and/ or Reimbursements of Expenses Incident 

to Official Travel, Standard Form 10 12 4.2.065 

Examination of Public Voucher for Transportation of Passengers, Standard 

Form 1067 4.2.066 

Part VII. Documents required in support of pay rolls and other vouchers 4.2.071 

Use and preparation of Schedule of Disbursements, Standard Form 1061 4.2.071 

Use and preparation of Voucher Distribution Statement^ WPA Form 5 18, for pay 

roll purposes 4.2.073 

Use and preparation of Voucher Distribution Statement, WPA Form 5 18, for 

vouchers other than pay roll 4.2.0741 

Use and preparation of Schedule of Voucher Deductions, Standard Form 1096 4.2.075 

Use and preparation of Schedule of Collections, Standard Form I0<t4 4.2.077 

Use and preparation of Schedule of Transfer — Special Deposits, Standard 

Form I0H6 4.2.079 

Revised Sept. 8, 1941 



CONTENTS •VIM 



Page 
Use and preparation of Schedule of Retirement and Disability Fund Credits, 

Standard Form 1070 4.2.080 

Use and preparation of Schedule of Canceled Checks, Standard Form 1098 4.2.0801 

Use and preparation of Notice of Miscellaneous Encumbrance, Treasu ry Form A-5_ 4.2.081 

Use and preparation of Change m Encumbrance , Treasury Form A-5a 4.2.082 

Use and preparation of Specimen Signature Card, Treasury Form A- I I 4.2.083 

Use and preparation of Voucher Distribution, Treasury Form A-4 4.2.085 

Encumbrances for Government bills of lading 4.2.086 

Chapter 3. Property inventory records and reports 4.3.001 

Part I. Maintenance of property inventory records 4.3.001 

Maintenance of property inventory records 4.3.001 

Types of property for which inventory records in card form shall not be 

maintained 4.3.003 

Types of property, other than implements, for which accounting on inventory 

records shall not be necessary beyond issuance from warehouses 4.3.004 

Records of inventory for property, other than implements, which may be handled 

as a "service" in the same manner as implements 4.3.005 

Special requirements for records of the Supply Fund Inventory 4.3.007 

Part II. Use and preparation of property inventory records 4.3.009 

Use and maintenance of Inventory Record of Equipment , WPA Form 712 4.3.0D 

Use and maintenance of Inventory Record Other Than Equipment , WPA Form TM 4.3.013 

Location records 4.3.018 

Use and preparation of Equipment Location Record, WPA Form 7 12 LRVP 4.3.019 

Use and preparation of Inventory Location Record, WPA Form 7t7 LRVP 4.3.033 

Special instructions on maintenance of inventory records of administratively 

owned property . 4.3.022 

Records of inventory as affected by project closings and by changes in project 

numbers when superseded or continued 4.3.024 

Part Mi. Verification of property inventory records 4.3.025 

Physical inventories and reports 4.3.025 

Verification of Report of Inventory and Movement of Property, WPA Form 720 ._ 4.3.026 

Use and preparation of Record of Property Inventory Reconciliation, WPA Form 780- 4.3.028 

Part IV. Property inventory reports to be forwarded to the central office 4.3.031 

Report of Value of MPA-Owned Property on Hand, WPA Form 78 1 4.3.032 

Annual report of WPA-owned motor vehicles on hand 4.3.034 

Semiannual Itemized Report of WA-Owned Major Construction and Automotive 

Equipment, WPA Form 782 4.3.036 

Semiannual Itemized Report of VPA-Owned Furniture and Office Equipment, WPA 

Form 78 3 4.3.037 

Semiannual Itemized ffe^ort of VPA- and Sponsor-Ouned Sewing Equipment on Hand, 

WPA Form 7&H 4.3.040 

Chapter 1. Injury compensation and damage claims 4,4.001 

Part I. Administration of compensation laws and regulations 4.4.001 

Authority of United States Employees' Compensation Commission 4.4.001 

Authority of Work Projects Administration in administration of compensation- 4.4.002 

Organization of State Compensation Section 4.4.003 

Responsibilities and duties of State Compensation officers 4.4.004 

Responsibility of WPA Compensation Section for compensation claims of National 

Park Service project employees 4.4.006 

Regulations governing medical treatment of injured employees 4.4.007 

Revised Sept. 8, 1941 



CONTENTS • IX 



Page 

Part II. Processing of compensation claims and field reports 4.4.009 

Compensation records and files of State Compensation Sections 4.4.009 

Use and preparation of Injury Claim Register for Safety Section, WPA Form 360, 

and Change of Status of Injury Cases, WPA Form 36 1 4.4.010 

Compensation payments 4.4.012 

Clearance with United States Employees' Compensation Commission of cases 

awaiting action 4.4.014 

Part III. Special compensation reports required of State Compensation Sections. 4.4.015 
Preparation and submission of Monthly Report of Administrative Costs Incurred 

by WPA Compensation Sections and f/umber of Compensation Cases Handled, HPA 

Form 9 55 4.4.015 

Preparation and submission of Schedule of Injury Cases Involving Lost Time, 

Medical or Hospital Expense, WPA Form 955a 4.4.017 

Preparation and submission of Monthly Report on Closed Compensation Cases, 

WPA Form 956 ..._ 4.4.018 

Part IV. Damage claims 4.4.021 

Property damage claims 4.4.021 

Presentation and investigation of property damage claims 4.4.023 

Submission of WPA Forms 950 and 957 and supporting data 4.4.026 

Claims for personal injuries or death 4.4.027 

Damage to WPA property by other than WPA employees 4.4.028 

Chapter 5. Accounting 4.5.001 

Part I. General statement of requirements and methods for accounting control- 4.5.001 

Authorization and distribution of budgets and funds 4.5.002 

Limitations of project expenditures 4.5.005 

Liquidation of sponsor's pledges 4.5.007 

System of accounts 4.5.008 

Part II. Documents of encumbrance and liquidation 4.5.009 

Pay rolls and supporting documents 4.5.009 

Procurement documents 4. 5.012 

Travel documents 4.5.015 

Miscellaneous encumbrance and adjustment documents 4.5.017 

Part III. Registration of encumbrance and I i qui dat ion .documents 4.5.019 

Use, preparation, and routing of Encumbrance Register, WPA Form 757 4. 5.03D 

Use and preparation of Miscellaneous Transaction Register, WPA Form 759 4.5.023 

Use and routing of Summary Register of Voucher Payments and Adjustments , 

Treasury Form A-HO 4.5.024 

Suspense encumbrance procedure 4.5.025 

Lapsed appropriations 4. 5.026 

Use of Notice of Exception and Reply to Exception, Standard Form MOO 4.5.0262 

Part IV. Journalization of transactions 4.5.027 

Preparation, nosting, and routing of Daily Summary Journal, WPA Form 75t 4.5.027 

Use, preparation, and routing of Journal, WPA Form 755 4.5.0^ 

Part V. Maintenance of general ledger accounts 4.5.031 

Major Program Classification (Group I) Ledger Accounts 4.5.032 

Apriropriation or Expenditure Symbol and Minor Program Classification (Group II) 

'edger Accounts 4. 5.034 

ouppiy Fund (Group III) Ledger Accounts 4.5.035 

Sponsor's Expenditures and Special Deposit (Group IV) Ledger Accounts 4.5.039 

Admission Fund (Group V) Ledger Accounts 4.5.040 

Revised Sept. 8, 1941 



X • CONTENTS 



Page 

Part VI. Maintenance and use of subsidiary accounting records 4.5.041 

Maintenance of Official Project Limitation Control, WPA Form 763 4.5.041 

Maintenance of Project Ledger, WPA Form 704 4.5.043 

Maintenance of Sponsor's Ledger, WPA Form 704a 4.5.045 

Maintenance of Administrative Expense Ledger, WPA Form 705 . 4.5.047 

Maintenance of unliquidated encumbrance document files and use ot Encumbrance 

and Liquidation Record, WPA Form 761 4.5.049 

Preparation and routing of Project Financial Status Report, WPA Form 707 4.5.051 

Closing of official project records 4.5.0521 

Part V!l. Trial balances of ledgers and account verification 4.5.053 

Trial balance of general ledger accounts (Groups I through Vl 4.5.053 

Trial balance of Project Ledger, WPA Form 704 4.5.054 

Trial balance of Sponsor's Ledger, WPA Form 704a 4.5.055 

Trial balance of Administrative Expense Ledger, WPA Form 705 4.5.056 

Preparation and use of the abstract of unliquidated encumbrances 4.5.057 

Verification of subsidiary ledger accounts with general ledger accounts and 

Treasury records ^ j 4.5.058 

Part VIII. Financial reports 4.5.059 

Preparation of Report of Fund Status and Financial Transactions ,VPk Form 72t_ 4.5.062 
Preparation of Statement of Financial Transactions and Fund Status — Supply 

Fund, WPA Form 724a 4.5.067 

Preparation of report on State Program Budget, WPA Form 724c 4.5.071 

Preparation of Statement of Administrative Budgetary Account Status, WPA Form 7I7_ 4. 5.073 
Preparation and routing of report of sponsor's special deposits (adaptation 

of Report of Fund Status and Financial Transactions, WPA Form 724) 1__ 4.5.075 

Preparation of Consolidated Report of Admissions and Sponsors ' Transactions , 

WPA Form 728 4.5.076 

Part IX. Special requirements for supply fund accounting 4.5.079 

Supply fund general ledger control 4.5.080 

Special encumbrance requirements for the supply fund 4.5.085 

Records of original entry 4.5.086 

Registration and journalization of supply fund transactions 4.5.087 

Maintenance of Inventory Journal, WPA Form 756 4.5.088 

Control of supply fund charges to operating projects 4.5.091 

Reimbursement of the Inventory Accounts 4.5.093 

Reimbursement of the Direct Service Accounts 4.5.095 

Reimbursement of the General Service Account and the Implement Account 4.5.097 

Maintenance of li^ore/iouse Ledger, WPA Form 704b, andWarehouse Inventory Ledger, 

WPA Form 704c ^ 4.5.100 

Transitional entries in Supply Fund Accounts at the changing of fiscal years. 4.5.102 

Part X. Special requirements for art program projects 4.5.103 

Functions of the Agent Cashier 4.5.103 

Auditing of accounts of admissions and publication income collected by sponsors. 4.5.106 

Appendix A. List of cross-reference citations 4. A. 001 

Appendix B. Program classification and symbol ization of accounts 4. B.OOl 

Program classifications 4. B.OOl 

Expenditure symbols, and official projects by program classification 4.B.003 

Official project numbers for administrative expense ■ 4.B.014 

Subject Index 4.INDEX.001 

Form Index . 4. INDEX. 025 

Revised Sept. 8, 1941 



INTRODUCTION 



The Division of Finance is functionally responsible for the recording and reporting of 
all transactions involving ■ an obligation against funds appropriated to the Work Projects 
Administration, the processing of documents for payment, and the recording of all property 
owned by, or in the custody of, the Work Projects Administration. The Division of Finance 
also acts as a liaison with the Treasury offices. 

Volume 4, "Finance," prescribes by chapters the functional regulations governing the 
activities and responsibilities of the Division of Finance. Regulations of the General 
Accounting Office and of the Treasury Department have been considered in preparing this 
volume. Consequently, State officials may look to this volume, with subsequent revisions 
when necessary, rather than directly to these agencies for instructions in matters of mutual 
concern. 

Timekeeping functions and responsibilities, including the preparation of records reflecting 
accurately the services of equipment rented on contract and the preparation of compensation 
documents and the servicing of compensation cases, are outlined in chapter 1. ■ 

Instructions for the preparation, processing , and verification of pay rolls, other vouchers, 
and related documents are contained in chapter 2, including a detailed audit of time reports 
and the maintenance of individual earnings records. 

The responsibilities and functions of the Division of Finance in relation to property 
owned by, or in the custody of, the Work Projects Administration are contained in chapter 
3. These functions include the maintenance of detailed property inventory records and the 
verification and reconciliation of reports of inventory. 

The organization of the State compensation service as a section of the Division of Finance, 
its responsibilities and duties, and the functional relations with the United States Em- 
ployees' Compensation Commission are outlined in chapter 3. 

Chapter 5, "Accounting," prescribes the responsibilities of the Work Projects Adminis- 
tration in relation to the Treasury Accounts Office for the accounting of funds and the 
recording of fund transactions. This chapter describes the processing of documents of 
encumbrance and liquidation and establishes a system of accounts for the recording of encum- 
brance and liquidation transactions through registers, journals, and ledgers, and for the 
recording and liquidation of sponsors' pledges. Provision is made for reconciling accounts 
of the Work Projects Administration with those of the Treasury Accounts Office and for the 
preparation and submission of financial reports. Special accounting requirements for the 
supply fund are contained in this chapter. 

An appendix to this volume provides a complete listing of program classifications and an 
analysis of all appropriation and expenditure symbols involved in all programs since the 
beginning of the Works Progress Administration and continuing through the Work Projects 
Administration. 

To aid in a more ready reference of the material contained in the volume, the index is 
divided into two parts, (1) a subject and (2) a form index. The subject index is developed 
on a functional or topical basis. The form index includes all references involving the use, 
preparation, processing, or verification of a specific form. 

XI 



Chapter I 



TIMEKEEPING 



PART I. RESPONSIBILITY FOR TIMEKEEPING FUNCTIONS 

Timekeeping functions, including the preparation of time reports to reflect 
accurately the services performed by administrative personnel and employees 
on WPA State and Federal program projects, are the responsibility of the 
Division of Finance and Control. All WPA employees charged with timekeeping 
duties are responsible to the Division of Finance and Control for the perform- 
ance of such duties. 

The assignment, reassignment , or termination of timekeepers shall be effected 
in accordance with regulations set forth in volumn III and chapter 8 of 
volumn II of this Manual and shall be subject in all instances to the approval 
of the Division of Finance and Control. Arrangem.ents for the designation of 
a project timekeeper shall be made immediately after the assignment of the 
project superintendent. When the size of a project does not justify the 
assignment of a project timekeeper, the Division of Finance and Control may 
assign the timekeeping duties to the project superintendent. In such instances, 
the project superintendent shall be responsible solely to the Division of 
Finance and Control for properly fulfilling the timekeeping duties. 

A report of the time worked and the time lost by each employee assigned to 
a project shall be prepared on Time Report for Personal Services — Work Proj- 
ects, WPA Form 502; Time Report for Personal Services — Work Projects — Work 
Camps, WPA Form 502c; or Time Report for Personal Services — Work Projects 
.(short form), WPA Form 502b, for each pay roll period. This report when 
properly prepared and certified to by the project timekeeper and the project 
superintendent shall serve as the basis for the preparation of the project 
pay roll. 

The duties of project timekeepers are enumerated below. The duties of 
administrative -timekeepers are outlined on page 4.1.033. 

Duties of Project Timekeepers 

Project timekeepers and project superintendents acting as timekeepers shall 
be responsible for the performance of the following duties: 

1. Determining that all persons for whom time worked is recorded for payment 
have been properly assigned to the project. 

If an individual who has not been properly assigned works on a project, 
the timekeeper shall advise the project superintendent and the individual 
' as soon as the improper assignment comes to his attention. In such 
instances, the time worked by the individual shall not be included on 
the regular time report, but a memorandum record of the time worked by 
the individual shall be submitted to the State Director of Finance and 
Control or his authorized representative, together with an explanation 
of the circumstances which shall include a statement as to the date(s) 
on which the timekeeper advised the project superintendent and the indi- 
vidual of the improper assignment. 

Revised Oct. S3, 1942 4 ^ QQ-|^ 



Responsibility 
for Timekeeping 
Functions. 



Assignment of 
Timekeepers. 



Timekeeping 
and Reporting 
Responsibility. 



IXities of 

Project 

Timekeepers. 

— Reporting 
Time Worked. 



— Improper 
Assignments. 



4.1.002 • FINANCE 



—Checking 2. Determining that no time is recorded for any employee for work performed 
Work Outside outside of the authorized description of the proiect to which such em- 

Authorized ^ r j 

Dfescription. ployee is assigned. 

If the timekeeper is of the opinion that an employee has been assigned 
to duties not covered by the authorized description of the project, he 
shall make a notation to this effect on the time report, setting forth 
his reasons and the dates and hours the employee is alleged to have 
"worked off project." A reference to the notation shall be made in the 
"Remarks" column of the time report opposite the employee's name. 

—Maintaining 3. Maintaining accurate records of the time worked by each employee on the 
Accurate forms prescribed in this chapter. 

—Checking 4. Checking personally each employee at least four times each project working 

Each Employee. (jj^y^ 

— Dttermining 5. Determining that the hours of work as recorded for each employee are not 
Correctness of j^j, excess of the maximum hours of work established by law and regulations, 

Hours Worked. ° ' 

that no employee is credited for any period of absence in excess of that 
allowed by law and regulations, and that the wage classification of each 
employee appears to be in accordance with the duties actually performed. 

In instances where the hours worked by an employee during any given day, 
week, or 4-week fiscal period are in excess of the maximum hours pre- 
scribed, the hours actually worked shall be recorded on the time report, 
and a notation shall be made by the timekeeper on the time report calling 
attention to the excess hours and showing the date(s) and amounts of 
excess hours. The notation shall include a statement as to whether the 
project superintendent was notified, and if he was, thedate(s) on which 
such notification was made. A reference to the notation made by the 
timekeeper shall beshown in the "Remarks" column opposite the employee's 
name. 

If the timekeeper is of the opinion that the duties assigned to an em- 
ployee were not in accordance with the employee's assigned wage classi- 
fication, he shall make a notation to this effect on the time report, 
setting forth his reasons and the dates and hours the employee is alleged 
to have worked at duties not covered by his assignment. A reference to 
the notation shall bemade in the "Remarks" column opposite the employee's 
name. 

—Requesting 6. Assisting project supervisor or foreman in the preparation of Project 

Termination Personnel Request, WPA Form 1*01, when requesting termination action be- 
Action. ^ i o 

cause of absences from the project in accordance with the provisions 
set forth on page 4.1.019. 

—Checking 7. Determining that the pay roll copy of each assignment document (copy 1 
^iS"""''^ °f of WPA Form 402) is properly signed by the employee and by the project 

wPA Form 402. .n--.j 

superintendent before this copy is submitted to the appropriate rield 
Finance Office. 

—Issuing WPA 8. Issuing of Employee's Identification Card, WPA Form 412. 

Form 412. 

-Dttermining 9. Determining that no equipment rented for the project by the Procurement 

Correctness o Division is used on the proiect for which a copy of the Purchase Order, 

tquipment f j r^i 

Assignment. Treasury Form A-7, has not been received on the project. 

Revised Oct. 23, 1942 



TIMEKEEPING • 4.1.003 



10. Maintaining proper timekeeping records for all eguipment assigned to 
the project . 

11. Maintaining proper timekeeping records for all sponsors' employees as- 
signed to the project. This information shall bemade available to the 
project supervisor for the purpose of checking or preparing WPAFormyiQa. 

12. Preparing and routing the required accident compensation forms. (See 
part VIII of this chapter.) 

13. Taking the weekly employment count each Tuesday and submitting the 
required report. 

14. Assisting in the maintenance of project records and preparation of 
reports covering project costs, materials, implements, and equipment, 
when regular timekeeping duties permit andwhen requested by the project 
superintendent . 

15. When designated by Property Accountant, verifying physical inventories 
reported on reports of inventory and certifying such reports as the 
representative of the Division of Finance and Control. 

16. Rendering first aid to injured employees whenever qualified and required. 

17. Preparing Notice of Warning or Suspension, WPA Form iH8, when requested 
by the project superintendent. 

Revised Oct, 23, 1942 



— M^iintaining 
Equipment 
Timeteeping 
Records. 

— Maintaining 
Sponsor 
Employee 
Time Records. 



— Preparing 

Compensation 

Forms. 

— Taking 

Employment 

Count. 

— Assisting 
on Property 
Records. 



— Verifying 

Physical 

Inventories. 



— Rendering 
First Aid. 

— Assisting 
on Labor 
Request Forms. 



4.1.0C4 • F INANCE 



Field Supervision of Timekeeping 

Supervision The State Director of Finance and Control shall be responsible for establishing 
and Inspection g system of Supervision and inspect ion of project timekeepinc' which will insure: 

of Project 
Timekeeping . 

—Instruction. 1- That timekeepers are instructed in the methods to be followed in the 
preparation and submission of time reports and such other reports as may 
be required. 

—Inspecting 2. That an independent inspection of each project is made by a supervising 

Timekeepers. timekeeper as of ten as practicable (ordinarily at least once each 4-week 

fiscal period) to determine that the project timekeepers are performing 

their required duties. The supervising timekee^per should determine by 

actual physical inspection that: 

(a) The actual duties being performed by each employee are in accordance 
with the duties applicable to the wage classification under which 
the employee has been assigned 

(b) Employees are not entered on the time report without proper assign- 
ment documents 

(cl Time is not credited until the end of the project day 

(d) All persons assigned to the project are performing duties for that 
particular project 

—Checking The report of each inspection by a supervising timekeeper shall include 
Project Count. ^ Statement showing the number of employees present and the identification 
numbers and names of those employees accounted for or absent. This report 
shall be submitted through the State Director of Finance and Control to the 
Field Finance Office in order that the report may be checked against the 
certified time report when received, to determine that credit for time 
worked has not been given to the absent employees. Where an employee 
is absent from the project or reported "accounted for" during two succes- 
sive project inspections, a complete investigation shall be made in order 
to determine whether there are pay roll irregularities. Any improper 
practices shall be reported promptly to the State Director of Finance 
and Control. 

Other duties of supervising timekeepers in connection with the examina- 
tion of procedures and methods in effect on projects are enumerated in 
part X of this chapter. 

Revised OC. 23, 1942 



TIMEKEEPING • 4.1.005 



Use and Preparation of EMPLOYEE'S IDENTIFICATION CARD, WPA Form 412 

The State Division of Finance and Control is responsible for the preparation 
of Employee 's Identification Card, WPA Form in2, and for its issuance to em- 
ployees, including both project wage and project supervisory employees. The 
card is intended for use by employees for identification purposes when cashing 
pay checks and responding to the project timekeeper's daily checks of employees 
at work. In making their daily checks of employees at work, project time- 
keepers shall require each employee to produce his identification card unless 
the employee is known to the timekeeper. 

WPA Form 412 provides for the name, address, identification number , physical 
description, and signature of the employee, and the signature of a certifying 
officer of the Division of Finance and Control. If the card is prepared by 
the project timekeeper, it shall be transmitted to the designated representa- 
tive of the State Director of Finance and Control for signature of the issuing 
officer. Unless obviously inaccurate, the employee's own statement astoage 
and weight may be accepted. 

When the card has been signed by the designated issuing officer, it shall 
be sent to the project timekeeper for delivery to the employee. The employee 
shall be required to sign the identification card in the presence of the time- 
keeper. Upon the termination of employment, every effort shall be made to 
secure the Ew-ployee ' s Identification Card, WPA Form m2, from the employee. 

The cards shall be numbered consecutively when received and shall be care- 
fully safeguarded. A central record shall be maintained of blank cards made 
available to issuing officers, and all cards, whether issued to employees or 
voided, shall be accounted for. Voided cards shall be destroyed only by the 
person in charge of the central record. Employees charged with the responsi- 
bility of maintaining a supply of WPA Form 412 shall be held strictly account- 
able for each card. 



Employee* s 
Identification 
Card, WPA 
Form 412 . 

— Responsi- 
bility for 
Preparation. 



— Original 
Preparation. 



— Issuance , 
Routing, and 
Return. 



— Numbering 
and Recording 

of Receipt and 
Disposition. 



Federal Works Agency 

NOOK PROJECTS 

AOHIHI STRATION 

WPA Form 412 

(Rovlasd 8-31-39) 



EMPLOYEE'S IDENTIFICATION CARD 



(Dace Issued) 



(Name of employee) 



(Identification No.) 



(City) 



(County) 



(Hel&Ht) 



(Weliilit) 



(Sex) 



(Color eyes) 



(Age) 



(Color hair) 



(Signature of employee) 



Revised OcC, 23, 1942 



TIMEKEEPING • 4.1.007 



PART II. GENERAL PROVISIONS GOVERNING THE PREPARATION OF TIME 
REPORTS FOR PROJECT EMPLOYEES 

Time reports for project employees shall be prepared according to the 
following general provisions. 

Oef i ni t ions 

The following terms used in this chapter are hereby defined: 

Mmtmstrative Employee. — An employee attached to the Central Office in 
Washington, the State, District, or Area office, who performs functions 
connected with the general operations of the ViTA program. 

Supply Fund Personnel. — The following terms as hereby defined will apply 
to persons paid from the supply fund: 

1. Project Wage Employees, — Employees paid in accordance with the established 
schedule of earnings, assigned by use of WPA Form 402 by the Division 
of Employment upon receipt of requisition. 

2. Project Supervisory Employees. — Employees assigned at a salary on a 4-week 
fiscal period basis for supervisory work on direct service activities 
of the supply fund whose employment embodies the conditions generally 
applicable to project supervisory employees. 

3. Appointive Employees. — Personnel employed in certain classifications 
(see employment regulations) by letter of appointment in accordance with 
administrative regulations. 

4. Special Nonsupervisory Employees. — Persons in certain classifications 
(see employment regulations) who are assigned by the Division of Employ- 
ment at a salary on a 4-week fiscal period basis not in accordance with 
the established schedule of earnings and prescribed limitations as to 
hours of work whose terms of employment are comparable to those of 
supervisory employees. 

Employees. — Persons assigned in accordance with established regulations by 
use of WPA Form 402 by the Division of Employment. 

1. Project Wage Employees. — Employees paid by means of a pay roll payment 
in accordance with the established schedule of earnings, including such 
employees whose earnings may differ from such schedule due to either (a) 
making up allowable lost time, or (b) performing work under a properly 
authorized exemption. 

2. Project Supervisory Emp I oyee s. —Employees engaged in supervisory positions 
on a project who are paid a salary on a 4-week fiscal period basis and 
not in accordance with the established schedule of earnings. 

Certified Employees. — Employees whose assignment documents show that they 
have been certified as in need of WPA employment. 

Noncertified Employees. — Employees whose assignment documents reveal that 
they have not been certified as in need. 

Normal Assigned Hours. — The hours established by rules and regulations of 
the Work Projects Administration as the hours of work required of project 
wage employees in order to earn the wage applicable to a 4-week fiscal period. 

Allocable Time Lost. — That time lost by a project wage employee due to tem- 
porary interruption in the project beyond the control of the employee, illness 
(including injury and illness of a member of the employee's immediate family), 
military service, the exercise of the voting privilege, or other cause of 



Definitions. 

— Administra- 
tive Employee. 



— Supply Fund 
Personnel. 



— — Project 
Wage Employees. 



— — Project 

Supervisory 

Employees. 



— — Appointive 
Employees. 



— — Special 

Nonsupervisory 

Employees. 



— Employees. 



— — Project 
Wage Employees. 



— — Project 

Supervisory 

Employees. 



— Certified 
Employees. 

— Noncertified 
Employees. 



— Normal 
Assigned 
Hours. 



— Allowable 
Time Lost. 



Revised Oct. 23, 1942 



4.1.008 • FINANCE 



absence determined by the State Administrator or his authorized representative 
to be reasonable. Project wage employees shall be allowed every reasonable 
x)pportunity to make up allowable lost time during the current or succeeding 
pay periods in addition to the normal hours assigned, subject to the limita- 
tions of 8 hours a day and 48 hours a week. The limitations of 8 hours a 
day and 48 hours a week are modified to the extent that where the amount of 
lost time to be made up is less than 6 hours, and where the number of em- 
ployees involved is sufficient to permit efficient operation, such employees 
may be permitted to work 10 hours a day for the purpose of making up such 
lost, time. In no instance may a project wage employee accumulate allowable 
lost time in excess of 65 hours. 

Project wage employees assigned to work in excess of 120 hours per 4-week 
fiscal period under exemption authorizations shall not be credited with allow- 
able hours for time lost for any reason during the period of such assignment. 
Allowable hours previously accumulated by such employees shall be liquidated 
each period to the extent such employees work in excess of 120 hours. 

Revised Oct. 23, 1942 



TIMEKEEPING • 4.1.009 



Grouping of Names on Time Reports 

Separate time reports shall be prepared for project wage employees and 
project supervisory employees. 

In listing project wage employees on time records, names may be grouped 
by wage classification (professional, skilled, etc.). Names may be grouped 
within each wage group by mailing address (city or town). 

When a time report covers employees in more than one county or other local 
subdivision for which separate schedules of earnings have been established, 
a further grouping of employees by county or local subdivision shall be made 
and the citation to the State Administrator's Order establishing earnings 
shall follow the name of the county. 

Within the groupings outlined above, the names of the employees shall be 
listed in identification number order. 

The name of the city need not be repeated after the street address of each 
anployee when the name of the city is inserted at the top of each group. It 
is not necessary to list the name of the State with each address, unless the 
employee receives his mail through a post office located outside of the State, 
as the name of the State is entered in the heading of the time report. 

When the time report orunderlying field timekeeping records are being pre- 
pared, sufficient space should be allowed after each group to accommodate 
additional names and addresses of employees who may be assigned to the project 
during the pay roll period. At the close of each pay roll period, the time- 
keeper shall draw a diagonal line through the blank space remaining after any 
group before certifying the time report. 



Separate Time 
Reports, 

Grouping of 
Proj ect Wage 
Employee 
Names. 

— Involving 
More Than Ohe 
Pay Schedule. 



— Identifi- 
cation 
Number Order. 

Repetition of 
State or 
County. 



Space for 

Additional 

Names. 



Revised Oct. 2.1, 1942 



4.1.010 • FINANCE 



Use of Mailing Addresses 

Use of Street addresses or R. F. D. route and box numbers shall be furnished in 

"General column 2 of the time report. Where the employee reports that he lives in an 

DcXivcrv** 

Address. area not served by either city or rural delivery and that general delivery is 
the only service available, a general delivery address may be used, provided 
this fact is confirmed by the local postmaster. Employees requesting that 
checks be mailed "general delivery" shall be required to furnish information 
as to their place of residence and shall be informed by. the timekeeper that 
the availability of direct mail delivery will be checked with local post- 
masters by the State or local WPA Office and that checks will not be released 
through general delivery if other service is found to be available. 

Use of "Camp" Unless employees are actually receiving quarters and/or subsistence at 
Addresses. camps maintained by the Work Projects Administration or other agencies of the 
Government, the use of camp addresses shall not be used (see page 4.1.011). 

Posting Notice To facilitate maintenance of an accurate record of mailing addresses, notices 
Re: Change In instructing employees to report changes of address to the timekeeper shall 
be posted on each project bulletin board. In addition, mimeographed forms on 
which to notify the timekeeper of a change of address shall be made available 
to project employees. It is incumbent upon project employees to notify the 
timekeeper immediately of any change of address. 

Revised Oct. 23, 1942 



TIMEKEEPING • 4.1.011 



Subsistence Deductions Involving Other Agencies 

The Federal statutes require that appropriate deductions be made from the Subsistence 
earnings of employees for quarters and/or subsistence furnished by facilities ^^"?*^°"' 
of the Federal Government. Subject to the prior approval of the Assistant other 
Commissioner in charge of the Division of Employment, State Administrators Agencies. 
are authorized to issue orders establishing rates covering deductions from 
earnings of employees for quarters furnished in work camps of the Work Projects 
Administration and to approve rates established by other Federal agencies for 
deductions for quarters furnished employees of the Work Projects Administra- 
tion by facilities of such other F^eral agencies. State Work Projects 
Administrators are authorized to establish subsistence deduction rates 
applicable to project employees domiciled in work camps, without prior approval 
of the Assistant Commissioner in charge of the Division of Employment, provided 
such rates are established in accordance with instructions set forth on 
pages 3. 6. 015-^3. 6. 017, and do not exceed the maximum subsistence deductions 
established for each wage region. State Administrators also are authorized 
to establish charges for meals and accommodations furnished authorized non- 
project personnel. Deductions involving other Federal agencies shall be 
handled in the manner prescribed for deductions affecting only the Work Projects 
Administration. Unless otherwise specified, the proceeds of deductions for 
quarters only, furnished by other Federal agencies, except the National Youth 
Administration, shall remain in the appropriations of and remain available for 
expenditure to the Work Projects Administration, whiledeductions for subsist- 
ence only are for the credit of the furnishing agency. In the case of deduc- 
tions for quarters furnished by the National Youth Administration to WPA 
project employees, proceeds of such deductions shall be transferred to the 
appropriation of the National Youth Administration using ScAeduie of Collec- 
tions, Standard Form lOitl, for this purpose. Deductions for the credit of 
other Federal agencies shall be processed in accordance with instructions 
contained herein with respect to deductions for the credit of other appro- 
priations (see page 4-2. 075). 

Revised Oct, 23, 1942 



TIMEKEEPING • 4.1.013 



— Restriction 

of Underlying 
Records. 

— Preservmtion, 



PART III. FIELD TIMEKEEPING RECORDS 

The time worked and time lost each day by each WTA employee assigned to a Field Time- 
project shall be recorded daily on Time Report for Personal Services — Work R^cStdl 
Projects. WPA Form 502- When feasible, WPA Form 502 shall be used for the 
actual field checks. When the use of WpA Form 502 is not feasible for the 
actual field checks, one of the following underiyinp records shall be used. 
The State Director of Finance and Control or his authorized representative 
shall determine which of the forms provide the most adequate means of keeping 
accurate time records on each group of project employees. More than one of 
the forms may be used in connection with a single project unit. 

Field Time Book, WPA Form 50 1 
Individual Time Record, WPA Form 50 |b 
Worker's Report of Time Worked, WPA Form 50 |c 

Time Report for Personal Services — Work Projects (Short Form), WPA 
Form 502b. 

The above forms are the only underlying records which shall be permitted 
for use in the preparation of time reports and shall remain the property of 
the Work Projects Administration. They shall be preserved and, at the close 
or suspension of aproject, shall be submitted to the Division of Finance and 
Control for permanent filing. The form selected as the underlying record 
shall be available at any time for inspection by WPA supervisory officials. 
When underlying _time records are used, the information entered thereon may 
be transcribed totime reports at the end of the pay period. Instructions for 
the preparation and use of WPA Forms 501, 50lb, 501c, and 5021) are contained 
on pages 4.1.014-4.1.0167. 

The timekeeper (or theproject superintendent acting asa timekeeper) shall 
be responsible for the maintenance of the underlying timekeeping records. 
Receipt of a properly authorized assignment document shall be the timekeeper's 
authority to enter the name of a worker on a timekeeping record. 

The timekeeper shall check the employees on the job at least four times each 
day except as otherwise authorized by the State Director of Finance and Con- 
trol. The first check shall be made when the employee reports to work, the 
second check shall be made during the first half of the employee's shift, the 
third check shall be made during the second half of the employee's shift, and 
the fourth check shall be made at the time the employee is checked out. Each 
check shall be indicated by a diagonal line in the appropriate block of col- 
umn 10 of the underlying timekeeping form. The upper subline (subline 1 of 
column 10) shall be used to indicate checks having been made, and the employee 
was not located. The lower subline (subline 2 of column 10) shall be used to 
indicate checks having been made, and the employee was found to be working on 
the project. 

Checks shall be recorded in the following manner: 

1. The first check shall be designated by a diagonal mark in the up- 
per-left corner of the lower block when the employee is found to be 
working on the project as follows 

2. The second check shall bedesignated by a diagonal mark in the up- 
per right corner of the lower block when the employee is found to 
be working on the project as follows 

3. The third check shall be designated by a diagonal mark in the lower 
right corner of the lower block when the employee is found to be 
working on the project as follows 

Revised Oct. 23, 1942 



— Responsi- 
bility for 
Miinten«nce. 



— Checking 
Men «t Work. 



4.1.014 • FINANCE 



Field Time 
Boole, WPA 
Form JOl. 



—Numbering 



O 



m 



4. The fourth check shall be designated by a diagonal mark in the 
lower left corner of the lower block when the employee is found 
to be working on the project as follows 

If the employee is not located during any of the check periods, a 
diagonal mark as described above shall be shown in the designated 
corner of the upper block as follows 

The total hours worked by the employees shall be entered in the 
lower block at the end of the day. For example, if an employee 
was on the job at the time each of the four checks was made and 
worked 8 hours, the entries in the block would be as follows 

If additional checks of the employees are required during the day, they 
shall be designated by dots. 

When an employee reports for work on a project after the hour designated 
to start project operations, or when an employee leaves the project before 
the hour designated to stop project operations, a notation shall be made on 
the timekeeping form, showing the date and time of late check-in or early 
check-out and, if possible, the signature of the employee. 

Under ordinary circumstances an employee shall not be reported for any time 
before he is first seen on the project or after he is last seen on the project 
by the timekeeper. For example, when the following information is shown on a 
time record without further explanation, the employee shall be paid as noted. 



Pay from midmorning check time to end of day. 



Pay from beginning of day to midafternoon check time. 



Pay nothing. 



Pay nothing. 

In instances where the employee is not located during the midmorning or mid- 
afternoon check, the project timekeeper shall discuss the subject immediately 
with the project foreman in an effort to learn the whereabouts of the employee. 

A full explanation shall be shown on the timekeeping form when any of the 
four diagonal check marks are missing from the timekeeping record and the 
employee is reported as working for such time. 

Any timekeeper found to have made a diagonal check mark without having 
checked the employee properly may be liable to dismissal. 

Use and Maintenance of FIELD TIME BOOK, WPA Form 501 

When a time book is required to record time worked and time lost each day 
on a project. Field Time Book, WPA Form 601, shall be used. WPA Form 501 is 
designed to facilitate the checking of employees on the job during the project 
working day. 

The field time books issued to project timekeeping employees shall be 
numbered consecutively. A record shall be maintained by the State Division 
of Finance and Control of the books distributed, showing the project and the 
person to whom each is issued. 



Revised Oct. 23, 1942 



TIMEKEEPING • 4.1.015 



-Preparation. 



Thirteen spaces are provided on each sheet of WPA Form 501, so the names 
listed on two pages of this form shall be listed on one page of the Time 
Report for Personal Services — Work Projects, WPA Form 502, or Time Report for 
Personal Services — Work Projects — Vork Camps, WPA Form 502c. 

The timekeeper shall indicate on WPA Form 501 whether the time record —Heading, 
covers certified or noncertified employees, or both, by checking one or both 
of the appropriate spaces provided in the heading. 



The names of employees shall be grouped by wage classification on WPA 
Form 501 in accordance with the instructions set forth on page 4.1.009. The 
line immediately preceding each wage group shall be used to show (1) in 
^column 2, the wage classification and rate per 4-week fiscal period (e.g., 
"Unskilled B, $39");(2) in column 5^ the appropriate wage class symbol; and 
f3) in column 6, the normal assigned hours. In such cases no entries shall 
be made in columns 5 and 6 opposite employees' names. 



— Grouping of 
Names. 




Kii«ber of hours worked or 

lost each day 

(10) 



faiy fMtB sffectlng 



The columnar description of the time sheet of WPA Form 501 follows: 

ColuKV. 2. — The names and addresses of Che employees for whom properly executed assignment 
documents have been received shall be entered In this column In Identification number order 
within the prescribed groupings, as stated on page 4.1.009.. Each employee's name shall be 
entered with the given name and additional Initials, If an'9^, first, and surname last; e.g., 
•John F. Doe, " or "J. Arnold Jones. " The complete mailing address shall be shown for each 
employee Immediately after the employee's name In accordance with the Instructions on 
page 4.1.010. The mailing address of each employee shall be checked with employee toward 
the close of each pay roll period to determine that the correct address is shown. 

When an employee is reassigned at a different wage class to the same project during a 
a pay roll period, the entries previously made In columns 2 through 14 shall be deleted, 
and two consecutive lines, following and separate from the last of the usual groupings, shall 
be used to record the employee' s assigned status and time record under each classification. 
In such Instances appropriate entries shall be made in columns 5 and 6, and the earnings 
per 4-wee)c fiscal period, applicable to each of the wage classifications Involved, shall 
be shown In column 14. 

Column 3. — Enter the employee's Identification number as shown by the assignment document. 
In cases where all employees are assigned from one county and have the same Identification 
number prefix, the prefix number shall be shown only at the beginning of each page. 

Colunn It. — Enter the employee's occupational title as shown by the assignment document. 

ColtmnsS and 6. — Leave blank. 

Column 7. — Enter the normal hours assigned for the pay roll period. If Che hours for the 
first pay roll period of the 4-weeR fiscal period are not scheduled In advance, It will be 
permissible to Insert this figure at the end of the first pay roll period. The number of 
hours to be entered In this column at the beginning of the second pay roll period of Che 
4-week, fiscal period will be the difference between the normal assigned hours and the hours 
assigned for the first pay roll period. Instructions for calculating normal assigned hours 
In cases of assignment, reassignment, reclassification, termination, and restaggerlng of 
4-week fiscal periods are contained on page 4.1.029. 



— Columnar 
Dsscription. 



Revised Oct. 23, 1942 



4.1.016 • FINANCE 



Column 8. — Enter Che allowable lose time previously not made up as shown by the time 
report for the preceding pay roll period, or In the event of reassignment after a termina- 
tion period when previously accumulated lost time Is allowable. This entry covering allowa- 
ble lost time shall In no Instance exceed 65 hours. Instructions for calculating allowable 
lost time In cases of dual assignments to different wage classifications and reasslgnments 
to different wage classifications are contained on pages 4.1.030 and 4.1.031 respectively. 

Column 9. — Enter the maximum hours which may be worted during the pay roll period; I.e., 
the sum of the entries In columns 7 and 8. 

Column 10- — This column Is divided Into 16 subcolumns with space In the heading for the 
entry of the dates in the pay roll period. Each line In this column Is divided Into two 
sublines as follows: 

The top subline (subline l) Is for the entry of hours lost, due to voluntary absence 
or other causes, which the employee shall not be allowed to make up. 

The bottom subline (subline 2) Is for the entry of the hours actually worked each* 
day and for the entry of appropriate symbols Indicating time lost which may be made 
up. The circumstances under which project wage employees may be credited (1) with 
allowable lost time and (2) for necessary absence as time worked are set forth on 
page 4.1.019. Entries of the latter type shall be explained In column 14. 

Colusn 11. — Enter the sum of the hours lost as shown In subline l of column 10. 

Column IB. — Enter the sum of the hours worked as shown In subline 2 of column 10. 

ColvMn 13. — Enter the allowable lost time not made up, determined by subtracting the sum 
of the entries in columns il and 12 from the entry In column 9. 

Column m. — This column Is provided for Indicating assignment dates (Including reasslgn- 
ments), termination daces, the project numbers of other projects to or from which employees 
have been reassigned, and any other Information affecting the pay status of an employee. 
WPA Form 402 providing for reasslgnments at different classifications will bear Che eipla- 
nacion "Change In assignment status." such entries shall be made as follows (abbreviations 
may be used If desired): 

1. To indicate assignment or reassignment: 
■Assigned — date" "Reassigned — date" 

2. To indicate termination of work by resignation, discharge, etc.: 
"Released — date" 

' . 3. To Indicate reclassification: 

"Reclassified — date " 

4, To Indicate transfer to or from a project: 
"Transferred to WP — — date" 

or 
•Transferred from WP — — date" 

Where statements are made elsewhere In the time record which affect Che pay status of an 
employee, a reference to such statements shall be made In this column opposite the employee' s 
name. 

The entries In columns 7, 8, 9, 11, 12, and 13 shall be totaled for each two pages of HPA 
Form 502. 

—Dual Cl»8- When an employee is assigned with a dual classification involving different 

sification. wage classes , a separate line shall be used for each classification. Columnar 

information shall be shown as follows: 
_ —Columnar Columns 2 and 3. — Enter Information on first line only. 



Preparation. 



Column It. — Enter occupation on each line. 

Column 5. — Encer "Dual" Inmedlacely above flrsc name in Che "Dual" group. En Cer the symbol 
for each classification. 

Columns e,7,8,and9. — Enter Information on first line only, as hours which can be worked 
apply to both classifications. 

Columns 10, 11, and 12. — Enter the hours worked for each classification. The voluntary 
hours lost shall be shown on Che cop subline of the first line only. 

Column 13. — The allowable hours lost not made up apply to both classifications and shall 
be entered on the line for the higher of the two classifications. 

Revised Oct. 23, 1942 



TIMEKEEPING • 4.1.017 



PART IV. SPECIFIC INSTRUCTIONS REGARDING TIMEKEEPING 
FOR PROJECT EMPLOYEES 

Time reports for project employees shall, be prepared according to the 
following specific instructions. 

Preparation of Time Report Headings 

All data required in the heading of Time Report for Personal Services — Work 
Projects, WPAForm 502, except the block in the upper left corner for "Certified 
as eligible" or "Noncertified" and the citation of the State Administrator's 
Order(s) applying the authorized schedule of earnings to counties and metro- 
politan districts, the "Pay roll No.," "Page No.," and "Period," are obtained 
from the Project Description Card, WPAForm 76<i. The timekeeper shall indicate 
whether the time report covers "Certified, " "Noncertified, " or both, by checking 
oneorboth spaces, and shall fill in the number and date of the State Adminis- 
trator's Order in the block in the upper left corner of the time report. When 
the time report covers workers in more than one county, the words "See below" 
shall be inserted in the space provided for the name of the county. The pages 
of each separate time report shall be numbered consecutively. The space for 
pay roll number shall be left blank to be filled in by the pay roll office. 

The description of the project shall beshown only on the first page of the 
time report and shall be identical with the Jibbreviated description shown on 
the Project Description Card, WPA Form 764. 

Except for pay roll numbers, all data required in the heading emd in columns 
2 through 9 shall be inserted at the start of each pay period for all persons 
then under assignment. The information to be inserted in columns 2 through 
9 shall beobtained from the completed time report for the preceding pay roll 
period and from the assignment documents for new cissignments. 



Preparation 
of Time Report 
Headings. 



— Proj ect 
Dcscrxption. 



—Insertion 
at Beginning 
of Period. 



Revised Apr. 17, 1941 



4.1.018 • FINANCE 



WPA Form 50 2 
Columnar 
Entries for 
Project Wage 



tmpL 



oyees. 

—Grouping 
of Names. 



Timekeeping for Project Wage Employees 

Instructions relating to the required columnar entries on the Time Report 
for Personal Services — Ifork Projects, WPA Form 502, for project wage employees 
are set forth below. Page 4.1.021 contains provisions relating to the prepa- 
ration of WPA Form 502c for project wage employees in work camps. 

The names of the employees shall be grouped on WPA Form 502 by wage classi- 
fication in accordance with the instructions set forth on page 4.1.009. The 
line immediately preceding each wage group shall be used to show (1) in column 2, 
the wage classification; (2) in column 5, the appropriate wageandclass symbol; 
and (3) in column 6, the rate per 4-week fiscal period. No entries shall be 
made in columns 5 and 6, opposite employees' names, except as prescribed below. 



TIUE REPORT rOR PERIONkL SERVICES— WORK PROJECTS 



CHECK ORE C«rUned M eUglble □ 
OB BOTH: WCTlc»rUfl»l □ 




Tteud to ainili^ r«cord _ 
I^ roll pnparwi 



—Names and 
Addresses. 



— Sex. 

— Identifica- 
tion Number. 



— Wage Class. 

— Normal 
Assigned 
Hours. 



Column 2. — The names and addresses of the employees for whom properly executed assignment 
documents have been received shall be entered In column 2 in Identiricatlon number order 
within the prescribed groupings. Employees' names shall be entered with the given name and 
additional Initials first; the surname shall be last; e.g., "John F. Doe," "J. Arnold Jones. • 

Complete mailing addresses shall be shown as prescribed on page 4.1.010. 

When an assigned employee Is reassigned to the same project during a pay roll period at 
an occupation in a different wage class, the entries previously made in columns 2 through 
15 shall be deleted, and two consecutive lines, following and separate from the last of the 
usual groupings, shall be used to record the employee's assigned status and time record under 
each wage classification. In such cases appropriate entries shall be made In columns 5 and 6. 
In no event shall an employee's name be listed more than once on one time report unless the 
listings are made on consecutive lines. 

OoluMn 3. — Indicate the sex of each employee by entering the letter "M" or "F. " 

Column II. — Enter the employee's identification number as shown by the assignment document. 
In cases where all employees are assigned from one county and have the same identification 
number prefix, the prefix number shall be shown only at the beginning of each page of the 
time report. 

ColuMns 5 and 6. — Leave blanK except as prescribed above. 

Column 7. — The portion of the normal assigned hours to be worked by each class of employees 
during the pay period shall be shown in this column. The normal assigned hou-rs for the pay 
period shall not include allowable lost time which may be assigned for make-up within the 
period. 

If the hours for the first period of the 4-weelc fiscal period are not scheduled In advance. 
It will be permissible to make the entry in this column at the end of the first period. The 
number of hours to be entered in this column at the beginning of the second period of the 
4-week fiscal period will be the difference between the normal assigned hours and the hours 
assigned for the first period. 

In the case of project wage employees assigned to work in excess of 120 hours -per 4-«eek 
fiscal period under an exemption authorization, the hours worked during the pay roll period 
shall be entered in column 7 at the end of the pay roll period. 

Instructions for the calculation of normal assigned hours In case of assignment, reassign- 
ment, reclassification, termination, or restaggerlng of pay roll periods are contained on 
page 4. 1.029. 



Revised Sept. 18, 1941 



TIMEKEEPIMG • 4.1.019 



Column 8. — The "allowable time lose previously — not made up" shall be taken Trom column 14 — "Allowable 

of the time report for the preceding pay roll period, or from the Individual Time Report Time Lost 

m the case or an employee reassigned to a dirferenc project without interruption ot employ- Previously — 

ment or In the case of an employee who Is reassigned after a termination period and who Not Made up." 
previously accumulated allowable lost time which has not been conceled. 

Column 9. — The sum of the entries In columns 7 and 8 shall be entered In this column. 

Coluim 10. — This column Is divided Into 16 subcolumns with space In the heading for the — Recording 
entry of the dates in the pay roll period. Each line In this column Is divided Into sublines. Hours. 
The top subline (subline 1) shall be used to enter hours lost due to voluntary absence or 
other causes which the employee will not be allowed to make up. The bottom subline (sub- 
line 2) shall be used to enter the hours actually worked each day. Fractions of hours worked 
shall be recorded In terms of the nearest half-hours. Where the time of an employee Is 
recorded at exactly one-quarter hour, the time shall be reported as of the previous hour or 
half-hour. For example, an employee working from 1 p.m. to 4:45 p.m. shall be reported as 
having worked 3.5 hours. 

Absence of a project wage employee during scheduled hours under any of the following — — Crediting 
conditions shall be credited as time worked. A full explanation of such credit shall be Absence as 
made In column 15. Time Worked. 

1. When giving evidence requested by authorized agents of the WPA Division of Investiga- 
tion or officials of the State Work Projects Administration specifically designated 
by the State Administrator. 




3. When transporting an injured or 111 employee to a doctor, to a hospital, or to the 
injured employee's home during project working hours. 

4. A project wage employee when subpenaed to testify as a witness tor the Government In 
any Judicial proceeding, or as a witness in an of ficial capacity, or to produce official 
records in any Judicial proceeding, shall be considered as in work and pay status on 
all days, whether scheduled or nonscheduled workdays, on which he Is required to be 
present as a witness, to the extent of the maximum hours which the employee can work 
in the 4-week fiscal period; i.e., the employee's normal assigned hours plus any 
allowable lost hours to his credit. In such cases the employee shall be instructed 
to collect the authorized witness fees and allowances for expenses of travel and sub- 
sistence and shall account for the total amount to the Work Projects Administration. 
(Such total amount, if not in excess of the employee's travel and per diem expenses, 
shall be credited to the appropriation from which the expenses were paid. Any amount 
collected by the employee in excess of his actual expenses shall be deposited in the 
United States Treasury as "Miscellaneous Receipts.") 

5. When registering with a local registration board, or reporting for physical examination 
under the terms of the Selective Training and Service Act of 1940. as amended. 

6. When taking vocational training tests for assignment to Vocational Training Projects. 



A project wage employee shall not be paid for time lost when required to testify in 
rivate capacity in any Judicial proceeding, and such employees shall not be credited wit 
llowable lost time for such absence. 



Employees who are absent from project employment with or without notice shall have their 
employment terminated in accordance with the following provisions. 

1. Vithout notice. — Employees who are voluntarily absent from the project for 5 consecutive 
days on which the employees are scheduled to work without notifying the project super- 
visor or foreman as to the cause for such absence shall have their employment terminated. 
WPA Form 401 shall bear as explanation, "Absent 5 consecutive working days without 
notice of cause." 

2. Vith notice. — Employees who notify the project supervisor or foreman of absence from 
the project because of illness, temporary private employment, military leavS, or other 
valid reasons acceptable to such official, shall not have their employment terminated 
until they have been absent for a full pay roll period. Where an employee is referred 
to temporary private or other public employment by the Work Projects Administration, 
his absence from the project without notice to the project supervisor or foreman will 
be regarded as a valid reason for absence, in the event, however, an employee notifies 
the project supervisor or foreman that he will be absent from the project in excess of 
a full pay period due to the above circumstances, WPA Form 401 shall be prepared imme- 
diately and the reason stated thereon. Mo employee shall be continued In active em- 
ployment status after he has been absent, due to any of the above circumstances, for 
a full pay roll period. 

3. Because of Injury. — Injured employees unable to work because of a disabling injury 
sustained in the performance of duty, and employees domiciled In work camps who aie 
undergoing emergency medical treatment or hospitalization shall not have their em- 
ployment terminated until they have been absent from duty for 30 calendar days. 

Revised Oct. 23, 1942 



4.1.020 • FINANCE 



— Time Lost 
Period. 

— Time Worked 
Period. 



— Amount 
Earned. 



— — Prepara- 
tion of Con- 
version Tables. 

— Net Amount 
of Allowable 
Lost Time. 

— —Adjust- 
ment. 



— — Types of 
Allowable Time. 



— In Case of 
Exempted Proj- 



- Remarks. 



Column 11. — Enter the Dotal hours lost during the pay roll period as shown on subline 1 
or column 10. 

Column i^.— Enter the total hours worked during the payroll period as shown on subline 2 
of column 10. 

Where the hours of work authorized for the project have been exceeded by written authority 
from the State Administrator or his designated re presentatlve , due to an emergency involving 
the public welfare or to protect .worK already done on the project, a copy of the authoriza- 
tion shall be attached to the time report when It Is submitted to the pay roll office. 

Column 13. — The "Amount earned" shall be obtained by multiplying the applicable rate per 
4-weeK fiscal period by the number of hours actually worked during the pay roll period as 
shown in column 12 and dividing the product by the normal assigned hours. 

Conversion tables shall be prepared and used to facilitate the making of extension. 



Column lit. — Enter the net amount of allowable lost time which has not been made up as of 
the end of the pay roll period. The amount shall be obtained by subtracting the sum of 
the entries In columns 11 and 12 from the amount shown In column 9. 

At the end of each pay roll period, when the total shown In column 14 Is In excess of 65 
hours, the timekeeper shall draw a line through the figure shown In column 14 (leaving 
the original entry legible) and enter above the llned-out figure the amount 65. 

The amount shown In column 14 Is the amount to be entered In column R of the time report 
for the succeeding pay roll period. 

Time lost which may be made up (allowable lost time) may be credited for: 

1. Temporary Interruptions of the project beyond the control of the employees. 

2. Illness (Including Injury and Illness of a member of the employee's immediate family) 
S. Military service 

4. Exercise of voting privilege 

5. Reporting at a place remote from the project for Interview In connection with review 
of his need 

6. Any other cause of absence determined by the State Administrator or his authorized 
representative to be reasonable 

project wage employees assigned to work In excess of 120 hours per 4-week fiscal period 
under exemption authorizations shall not be credited with allowable hours for time lost for 
any reason during the period of such assignment. Allowable hours previously accumulated 
by such employees shall be liquidated each period to the extent such employees work In 
excess of 120 hours. 

Column 15. — This column Is provided for Indicating assignment dates (incluOIng reasslgn- 
ments), termination dates, the project numbers of other projects to or from which employees 
have been reassigned, and any other Information affecting the pay status of an employee. 
WPA Form 402, providing for reasslgnments at different classifications, will bear the expla- 
nation "Change In assignment status." Such entries shall be made as follows (abbreviations 
may be used If desired) — 

1. To Indicate assignment or reassignment: 
"Assigned — date" "Reassigned — date" 

2. To Indicate termination of work by resignation, discharge, etc.: 
"Released — date" 

?. To Indicate reclassification: 
"Reclassified — date" 



IXial Classifi- 
cation. 



4. To Indicate transfer to or from a project: 
"Transferred to WP — — date" 

or 
"Transferred from wp — — date" 

Where statements are made elsewhere In the time record which affect the pay status of an 
employee, a reference to such statements shall be made In this column opposite the employee's 
name. 

Where an employee Is assigned with a dual classification Involving different wage classes, 
a separate line shall be used for each classification. Columnar Information shall be shown 
as follows: 

Revised Oct. 23, 1942 



TIMEKEEPING • 4.1.021 



Timekeeping for Project Wage Employees in Worl< Camps 

Time reports for project wage employees domiciled in work camps shall be Timekeeping 

prepared on Time Report for Personal Services — Work Projects — Vork Camfs, WPA i"*" ^^°J?^* 

Wage Employees 
Form 50 2c. in Work Camps. 

WPA Form 502c shall be prepared in accordance with the instructions pre- — WPA 
scribed for preparation of 'YPA Form 502, with the following modifications. ^°™ ^"^c. 

The State Administrator's Orders fixing (l)the authorized schedule of earn- 
ings per 4-week fiscal period and (2) subsistence rates shall be shown in 
the heading. The letter "S," showing fractional days when necessary, shall 
be placed in the upper left corner of subline 1 of column 10 for each day for 
which subsistence shall be charged to the employee. In column 14 shall be 
shown the total of deductions tobe made, as reflected by the total column of 
Statement of Pay Roll Deductions , WPA Form 5|6. In column 15 shall be shown 
the net amount due the employee, determined by deducting the amount in column 
14 from the amount in column 13. 

Time reports for project supervisory employees domiciled in work camps also 
shall be prepared on Time Report for Personal Services — Vork Projects — Vork 
Camps, WPA Form 502c. 




i*Ms loT* printed in Vosllnjion/ 



Revised Oct. 23, 194E 



4.1.022 • FINANCE 



Statement of 
Pay Roll 
Deductions, 
WPA Form J 16. 



Use of STATEMENT OF PAY ROLL DEDUCTIONS, WPA Form 516 

Statement of Pay Roll Deductions, WPA Form 5 16, shall be used to summarize 
the deductions to be made from the gross earnings of employees in work camps. 
A record shall be maintained to reflect the amount to be deducted from the 
gross earnings of each worker based on the number of days in camp and canteen 
service. On the basis of this record. Statement of Pay Roll Deductions, WPA 
Form 5 16, shall be prepared to reflect the pay roll ending date; the name and 
identification number of each worker; the amount of deduction for food and 
lodging, for canteen, and for emergency medical treatment, hospitalization, 
and burial; and the total deduction for each worker. The amount to be entered 
in the "Canteen" column shall represent the amount of coupon books or tokens 
issued to the worker. On the reverse side of the form shall be shown the 
number and denomination of each coupon book issued. 

The total of the deductions for each worker shall be shown in column 14 of 
VPA Form 502c. 




(Thts form to he mtaeoiraphed locally) 



Revised Apr. 17, 1941 



TIMEKEEPING • 4.1.023 



Timekeeping for Project Supervisory Employees 

Time reports for project supervisory employees shall be maintained on WPA 
Forms 502 adapted to reflect the information required for the preparation of 
WPA Form 509 pay rolls. 

Entries on WPA Form 502 shall be as follows: 

Columns 2 Through 5. — Entries In these columns shall be made In accordance with the In- 
structions prescribed on pages 4.1.018-4.1.020. The entry in column 5 shall be "SU" In all 
case's. The supervisory title may be entered in column 4 under the Identification number. 
In the event that travel Identification designations have been added to the classes and 
grades of project supervisory employees, pursuant to Instructions contained on page l.e.Ol*?, 
the symbol representing such designation shall be entered in column 4. 

Column 6. — Enter the salary established for a 4-weeli fiscal period. 

Columns 7, 8, and 9. — ^Leave blanlc. 



Column 10. — Subline 1 shall 
subline z shall be used to en 
and 2 for each day's entries 
The payment of salary on a 4-we 
schedules covering the requlr 
Work for Project Supervisory 
absence shall be shown as volun 
to sick or annual leave. ProJ 
project wage employees are no 
Is accruing. Such time In du 



be used to enter the hours lost due to voluntary absence, and 
ter the hours actually worked each day. The sura of sublines 1 

shall always be equal to the scheduled hours for each day. 
ek; fiscal period basis is dependent upon the establishment of 
ed hours of worK. as shovin an Schedule of Salaries and Hours of 

Employees , WPA Form 420. Time lost due to illness or other 
tary absence, as project supervisory employees are not entitled 
ect supervisory employees may be in duty status, however, when 
t scheduled to work, on the proJ ect or when allowable lost time 
ty status shall be shown as time worked. 



WPA Form 502 
Use for Project 
Supervisory 
Ebployees. 

— Preparation. 



— — Cblumnar 
Entries. 



Absence of a project supervisory employee under any of the following conditions shall be 
credited as time worked. A full explanation of such credit shall be made In column 15. 



1. When' giving evidence requested by authorized agents of the Division of Investlgatl 
or officials of the State Work Projects Administration specifically designated by t 



State Administrator 



on 
y the 



2. When time Is lost by an Injured employee on the day of the Injury or on the day dis- 
ability commences, provided the Injury occurred or the disability commenced after the' 
project workday or shift had begun, and hours lost by the Injured employee after his 
return to work In order to secure medical treatment that cannot be obtained outside his 
working hours. 

3. When transporting an Injured or ill employee to a doctor, to a hospital, or to the 
Injured employee's home during project working hours. 

4. When subpenaed to testify as a witness for the Government at Federal grand Jury pro- 
ceedings or at the trial of a case. 

5. When subpenaed to testify as a witness In an official capacity, or to produce official 
records In private or other litigation, or at other than Federal grand Jury proceedings. 
In such cases the employee shall be Instructed to collect the authorized wit- 
ness fees and allowances for expenses of travel and subsistence and shall account for 
the total amount received to the Work Projects Administration. (Such total amount, If 
not In excess of the employee's actual travel and per diem expenses, shall be credited 
to the appropriation from which the expenses were paid. Any amount collected by the 
employee In excess of his actual expenses shall be deposited In the United States 
Treasury as "Miscellaneous Receipts.") 

6. When registering with a local registration board or reporting foi" physical examination 
under the terms of the Selective Training and Service Act of 1940. as amended. 

When a project supervisory employee Is subpenaed as a witness to testify neither as a 
witness of the Government nor In his official capacity, absence from the project during 
scheduled working hours shall be charged as voluntary absence. 

Column 11. — Enter the numtier of days or decimal portion thereof lost due to voluntary absence 
or any other cause forwhlch payment may not be made. A day shall be considered to consist of 
whatever number of hours may be scheduled for that day. 

Column 12. — Enter the actual number of days for which payment Is to be made for the pay 
roll period. 

Column 13. — Enter the gross amount 'earned, computed by multiplying the rate per 4-week 
fiscal period shown In column 6 by a fraction of which the number of days In pay status, 
shown In column 12. Is the numerator and 28 Is the denominator. 

A project supervisory employee shall be paid a salary per 4-week fiscal period for 28 days 
of service status and shall be shown on the time report (column 10) as being in service 



RevLaed Oct. 23. 1942 



4.1.022 • FINANCE 



Statement of 
Pay Roll 
Deductions, 
WPA Form 516. 



Use of STATEMENT OF PAY ROLL DEDUCTIONS, WPA Form 516 

Statement of Pay Roll Deductions, WPA Form 5 16, shall be used to summarize 
the deductions to be made from the gross earnings of employees in work camps. 
A record shall be maintained to reflect the amount to be deducted from the 
gross earnings of each worker based on the number of days in camp and canteen 
service. On the basis of this record, Statement of Pay Roll Deductions, MPA 
Form 5 16, shall be prepared to reflect the pay roll ending date; the name and 
identification number of each worker; the amount of deduction for food and 
lodging, for canteen, and for emergency medical treatment, hospitalization, 
and burial; and the total deduction for each worker. The amount to be entered 
in the "Canteen" column shall represent the amount of coupon books or tokens 
issued to the worker. On the reverse side of the form shall be shown the 
number and denomination of each coupon book issued. 

The total of the deductions for each worker shall be shown in column 14 of 
WPA Form 502c. 



redaral Korlcs Agency 

Wk Form Slfi 

CttKUtd io-a«-40) 

Pdy roll ending date 




STATEye 


FEOEBtl VORKS ISENCr 
ORK PROJECTS ADMI H t STRAT 1 OH 


lOHS 






NT OF PAY ROLL DEDUCl 


NSM 


of workar 




IdenttricaUon 

No. 


An&lysis of deductions 


- 


Food and 
lodging 


Canteen 


B»ergency 

nedlcal. 

liospltaJL , 

burial 


Tot&l 


..^^^^ 


















— — ~~-, 


' ■ 


_— — 


■— — 




~— T— -^ ^ 


" ' 


1 


-"^ 

























(TMa form Co be mtmeoi rofihed locally) 



Revised Apr. 17, 1941 



TIMEKEEPING • 4.1.025 



Completion, Routing, and Preservation of Time Reports 

Before certifying, the timekeeper shall total certain columns on each page Time Reports, 
of time reports for project wage employees. 



In the case of WPA Forms 502 and 502b, columns 7, 8, 9, 11, 12, 13, and 14 
shall be totaled. The sum of columns 7 and 8 shall equal the total of column 9 
and provide a proof of these columns. The sum of the totals of columns 11 
and 12 shall be subtracted from the total of column 9 to prove the total of 
column 14. The totals of columns 12 and 13 may be used as proof of the hours 
and earnings columns of the completed pay roll, WPA Form 503. 

In the case of WPA Form 502c, columns?, 8, 9, 11, 12, 13, 14, 15, and 16 shall 
be totaled. The sum of columns 7 and 8 shall egual the total of column 9 and 
provide a proof of these columns. The sum of the totals of columns 11 and 12 
shall be subtracted from the total of column 9 to prove the total of column 16. 
The total of column 14 shall be subtracted from the total of column 13 to prove 
the total of column 15. 

A summary listing the number of names, total hours worked, and amount earned 
for each page of the time report shall be shown on the last page, together 
with the grand totals. The inclusion of county subtoteds on State^ or area- 
wide time reports is optional. In the case of WPA Form 502c, there also shall 
be shown a summary of subsistence deductions, as follows: 

Emergency medical treatment, hospitalization, and burial — $ 

Food, lodging, and canteen 

Total $ 

Before the time report is certified, a diagonal line shall be drawn through 
the blank spaces remaining after any group of names. The last page of each 
time report shall be signed manually by the timekeeper and supervisory em- 
ployee in charge of the project in the spaces provided therefor. In addition 
thereto, the timekeeper and supervisory employee in charge of the project 
shsiLl complete the certification of time reports for project employees by in- 
serting the number of persons and the toted amount earned in the spaces provided. 

Time reports shall be prepared in the field in duplicate by timekeepers. 
The original time report shall be forwarded to the designated pay roll office 
at the end of the last project working day of the pay roll period. The time- 
keeper shall retain a copy of the time report and all subsidiary records on 
the project. 

Care shall be exercised in the preservation of 2lL1 time reports from which 
pay rolls are prepared. Such time reports provide a complete record of the 
workers' time for future reference and form the basis for adjudicating future 
claims. 

All underlying project time records are the property of the Work Projects 
Administration and shall be forwarded to the designated office of the State 
Division of Finance when a project is completed or suspended, where they shall 
be filed for reference purposes. 



— Totaling 

Columnar 

Entries. 

WA 

Fonn 502. 



WA 

Form JO 2c. 



— Preparation 
of Suimiary. 



—Certifica- 
tion. 



—Submission. 



—Necessity 
for Careful 
Preservation. 



—Final 
Filing. 



Revised Apr. 17, 1941 



4.1.026 • FINANCE 



Supplementary 
Time Reports. 



— — Marked 
"Supplementary", 



— — In case of 
Adjusting Time 
Worked or Rste 
of Pay. 



— Additional 
Time Reports 
in Case of 
Qnitted Name. 



— Manner of 
Preparation. 



Supplementary Time Reports 

A supplementary time report is one which is used to adjust the time worked, 
or theamount paid an employee , and is submitted after the regular time report 
has been sent to the pay roll office. The report shall be prepared on the 
same type of time report form as was used for the regular time report. 

At the top of each supplementary time report the timekeeper shall write the 
word "Supplementary," and he shall complete the heading of the time report 
as prescribed for the regular time report. 

If the supplementary time report is to adjust the time worked or the rate 
of pay of an employee whose name was listed on the regular time report for 
the pay roll period, the timekeeper shall fill in all columns opposite the 
worker's namewiththe corrected information. On the line below the employee's 
name the information as shown on the original time report shall be entered 
in all columns. On the next line shall be entered the amount to be paid on 
the supplementary pay roll. The "Remarks" column shall show the reason why 
the supplementary time report is necessary. 

If a time report is submitted to cover the time of an employee whose name 
was omitted from the regular time report for the pay roll period, the caption 
"Omitted from regular time report" shall be written in column 2 of the time 
report immediately above the employee's name. The "Remarks" column of the 
time report shall contain an explanation of the omission from the original. 

Supplementary and additional time reports shall be completed, certified, 
and routed in the manner prescribed for regular time reports. 

Revised Oct. 23, 1942 



TIMEKEEPING • 4.1.027 



Revised Apr. 17, 1941 



4.1.028 • FINANCE 



TIMEKEEPING • 4.1.027 



PART V. ADDITIONAL REQUIREMENTS FOR CONTROLLING EARNINGS OF 

PROJECT WAGE EMPLOYEES 

The time record for project wage employees shall be maintained so as to 
control monthly earnings where the employee is reassigned to another project 
or where adjustments are necessary due to a change in the pay roll month 
ending date. 

TRANSFER RECORD OF EMPLOYEE'S TIME UPON REASSIGNMENT, WPA Form 513 

When a project wage employee is reassigned from one WPA project to another 
without interruption of employment, or when the services of a project wage 
employee are terminated, a transcript of the employee's time record for the 
current pay roll month on the releasing project shall be prepared on Transfer 
Record of Employee's Time Upon Reassignment , WPA Form 5 13. In the case of a 
reassignment without interruption of employment, the transcript shall be 
transmitted to the project to which the employee has been reassigned, or in 
the case of a termination, to the Division of Employment. Instructions re- 
lating to the preparation and routing of WPA Form 513 are set forth in the 
following subsections. 



Transfer 
Record of 
Employee' s 
Time Upon 
Reassignment, 
WPA Form 5 13. 



MPA Pom sH 



FEDERAL HOBIS A6EICT 

>0*t PIOJECTS tDHimSTIIIITIOII 



TRANSFER RECORD OF EMPLOYEE'S TIUE UPOH REASSIGNMENT 
(All Infomatlon based on records of project fron which the employee |3 released) 



2. Asslgnaent work project No._ 

3. Occupation 



(la.atl tlc.tlcn miwD.r] 
. wltii project pay roll aonth ending 



Wage class - 



4. Normal nonthly assisted hours current p^ roll aonth _ 

5. Hours worked current pay roll Bontb 



6> Hours lost current pay roll nonth tliat cannot be Bade up 

7> Unworked hours that can be aade up: 

a. Unworked portion of current pay roll nontia's asslpied hours 

b. Unworked allowahle hours at tljwe or release 



6. Hours worked on each of last 6 calender dajrs 



( Itero 














1 Hours worked _ 















or tlB*ki*par) 



lupiriDtaaatDtl 



(St^tlur* of crojact 

1o e« crapu-aa to ui orlginu u,a two ccpii 
Uia Mplor*« by U* tlaataap ' ' " 

«p» Fom 403- First COM w 



praatct joc viU) WPA Pora V3t. or to bi 
.a (da DiTiaiga ot Flniac*. Saeoud cop/ 



coasldaraa '4 oaaK Ilacftl pirlod- ■ 
OQ ralaaalag projaec. Orldlaii co ba ^Iviq i 
I aant la tDa Clvlaton or EkploirBanc aCt4CBa4 t 
CD ba raialaaS Oj tea ilBakaapar prapkrias u 



Preparation of WPA Form 513.— The timekeeper on the project from which the 
employee is being released shall be responsible for the preparation of WPA 
Form 513. The form shall be prepared at the close of the employee's last 
work day on the releasing project and shall be signed by the project time- 
keeper and by the project superintendent. 

All entries on the form shall be based on the time records of the releasing 
project and shall be obtained from the Time Repnrt for Personal Services — 
Work Projects, WPA Form 502. 

WPA Form 513 provides spaces for showing the hours worked by the employee 
on the releasing project on each of the 6 calendar days immediately preceding 
the effective date of the reassignment or termination. This information will 
enable proper scheduling of the employee's hours of work on the project to 
which he is or may be reassigned in accordance with employment regulations 
relating to the maximum hours which may be worked during any work week.* 

Routing of WPA Form 513.— The form shall be prepared in triplicate. In the 
case of a reassignment, the original, together with the notification of the 



— Preparat ion. 

:— ^Responsi- 
bility. 



— — Source 
of Entries. 



—Item 8. 



— Routing. 

Employee's 

Copy. 



See appendix A, Item i-l. 



4.1.028 • FINANCE 



reassignment (copy 2 of WPA Form 402), shall be given to the employee for 
delivery to the project to which he has been reassigned. In the case of a 
termination, the original shall be attached to copy 2 of WPA Form 403 and 
sent to the Division of Employment. Upon subsequent reassignment of the 
employee, the Division of Employment will transmit the form to the project 
to which the employee is reassigned. 

Pay Roll In all cases, the first copy of WPA Form 513 shall be sent to the appropriate 

Unit Copy. p^y roll unit of the Division of Finance, andthe second copy shall be retained 
on the project on which the form was prepared. 

—Use on New The information contained in WPA Form 513 shall govern the project to which 
Project. ^[jg employee is reassigned in determining the hours he may work during any 

period which may be affected by the hours he has worked on the project to 

which he was previously aissigned. 



( 



( 



if 



TIMEKEEPING • 4.1.029 



PART V. ADDITIONAL REQUIREMENTS FOR CONTROLLING EARNINGS 
OF PROJECT WAGE EMPLOYEES 

The time record for project wage employees shall be maintained so as to 
control monthly earnings where the employee is reassigned or where adjustments 
eire neressary due to a change in the pay roll period ending date. 

Cal cul ation of Assigned Hours Upon Assignment, Reassignment, Reclassification, 
or Termination or Upon Restaggering of Pay Roll Periods 

Calculation of a project wage employee's normal assigned hours upon assign- 
ment, reassignment, reclassification, or termination or upon restaggering of 
pay roll periods shall be made as prescribed in the following subsections. In 
addition the employee is entitled to the accumulated allowable lost time, in- 
structions concerning which are contained on pages 4.1.019, 4.1.030, and 4. 1.031. 

Assignment or Reassignment.— When a project wage employee is assigned, re- 
assigned by transfer from another project, or reassigned after a period of 
separation, his normal assigned hours for the remainder of the 4-week fiscal 
period shall be the remaining scheduled hours of the new project. 

Reel assi fi cation. — When a project wage employee is reclassified to a dif- 
ferent wage classification, his normal assigned hours under the new classifi- 
cation shall be the remaining scheduled hours of the project. 

Termination. — When aprojectwage employee isto be separated from employment 
before the end of the 4-week fiscal period, his normal assigned hours for the 
4-week fiscal period shall behis scheduled hours up to the time of separation. 

Restaggering Pay Rol 1 Periods.— When project pay roll periods are restaggered, 
the following formula shall be used to determine the project wage employees' 
normsil assigned hours during the remainder of the new 4-week fiscal period. 
The number of days from the beginning date of the old 4-week fiscal period to 
the ending date of the new 4-week fiscal period shall beknown as the "adjust- 
ment period." The workers shall be entitled to work during the adjustment 
period cin appropriate part of their normal assigned hours plus allowable hours. 



Normal 

assigned 

hours for 

4-week 

fiscal 

period 



Hulti- 
V plied 

by 



Number of 
days In 
adjustment 
period 

(divide) 
28 days 



Minus 



Hours 
consumed 
(worked 
& lost) 
(col. 11 
plus 
Lcol. 12) 



> Sijuals 



Number of 

normal as- 
signed hours 
for the re- 
mainder of 
the new 4- 
week fiscal 
period 



All fractional computations under the above formula shall be made to the 
nearest hour. 

Example: A project which has a 4-week, fiscal period beginning the 11th and ending the 
7th Is restaggered on the 24th toa fiscal period beginning the 17th and ending 
the 13th. The adjustment period begins the 11th of one month (a 31-day month) 
and runs through the 13th of the following month, a total of 34 days. A worker 
at the time of restaggering has consumed 56 hours and has no allowable hours 
to his credit. This problem would be worked out as follows on the basis of the 
above formula. 

120 X 34/28 - 66 = 90 (computation to nearest hour) 



Computation of 
Adjustment of 
Assigned Hours. 



— Upon Assign- 
ment or Reas- 
signment. 



—Upon Reclas- 
sificatir 



—Upon Termi- 
nation. 



— Upon Restag- 
gering of Pay 
Roil Periods. 



— -Formula. 



— —Fractions. 



— Example. 



Revised Apr. 17, 1941 



4.1.030 • FINANCE 



Cofflputation of A1 lowabte Hours Accruing to Project Employees Assigned Simul- 
taneously at Two Occupations Falling in Different Wage Classifications 

Dual In all such cases accrued allowable hours shall not be segregated as to the 

Assignment. ^^^^ assignment classifications. The employee shall be permitted to work out 
—Computation ^^^ allowable hours at either of the occupations to which he is assigned. 

Allowable 
Hours. 



c 



— Computation 
for Reclassi- 
fication. 



In the event of reclassification from dual assignments, allowable hours 
shall be carried forward without conversion to the classification to which 
the employee is assigned, provided it is one of the two classifications that 
made up the dual assignment. In the event that reclassification involves 
either a higher or lower classification than eitherof the two dual assignment 
classifications, the allowable hours shall be considered to have accrued in 
the higher of the dual tjlaissif ications and converted in accordance with in- 
structions contained on page 4.1.031. 



t 



( 



TIMEKEEPING • 4.1.031 



Adjustment of Al lowable Lost Time Upon Reassignment to a Different Wage Class 

When a project wage employee is reassigned to a different wage class and has 
accumulated allowable lost time under his previous assignment which he has not 
made up, the accumulated allowable lost time shall be adjusted to permit the 
employee to receive at the new rate of pay approximately the same earnings he 
would have received for the allowable hours at the old rate. 

Example: A project wage employee who had acoumulaced EO allowable hours under an assign- 
ment with earnings of $37 per 4-week fiscal period would be entitled to earn 
$6.16 In "make-up time." Upon reassignment to an occupation wlthmonthly earnings 
of $51, the employee would be entitled to sufficient allowable hours at the 
new rate to enable him to earn approzlmately $6.16. In this example, the em- 
ployee's allowable hours should be adjusted to 14. 

The allowable hours as adjusted shall be entered in column 8 of the Time 
Report for Personal Services — Work Projects, WPA Form 502. If the adjusted 
amount entered is in excess of 65, a line shall be drawn through the entry, 
and the figure 65 shall be entered in column 8 above the lined-out figure. 



Computation 
of Adjustment 
Upon Reassign- 
ment to a 
Different 
Wage Class. 



-Example. 



Entries of 
Adjustment on 
WA Form 502. 



Revised Apr. 17, 1941 



TIMEKEEPING • 4.1.033 



PART VI. TIMEKEEPING FOR OTHER CLASSES OF EMPLOYEES 

Provisions governing timekeeping for other than project employees are 
prescribed in the following instructions. 

Timekeeping for Administrative Employees 

Instructions for the maintenance of attendance records for administrative 
employees are contained below. 

Time reports for administrative employees shall be maintained on WPA Form 
502 or on some other type of attendance record. If WPA Form 502 is used, 
columns 2, 3, and 4 shall be used to record the name, sex, and title of the 
employee. The days worked shallbe checked in subline 2 of column 10. Periods 
of annual leave shall be designated by the letter "A" and periods of sick 
leave by the letter "S." Column 12 shall be used to record the number of 
days in pay status. Column 15 shall be used to record dates of appointment, 
change in status, termination, and dates for which payment is not to be made. 

A time report or attendance record shallbe maintained by each office having 
immediate jurisdiction over administrative employees. 

Appropriate entries and explanations shall be made for authorized absence 
of administrative employees while on annual or sick leave or while in travel 
status. Entries for unauthorized absence shall be recorded and explained in 
order that necessary deductions may be made when the pay roll is prepared. 



Maintenance of 
Attendance 
Records for 
Mminist native 
Enployees. 

—Use of WPA 
Form 502 or 
Other Time 
Record. 



—Where 
Maintained. 

— Entries. 



4.1.034 • FINANCE 



Timekeeping for 
Employees Paid 
From the Supply 
Fund Account. 

— Separate 
Types of Time 
Reports. 



— Maintenance 
of Time Rec- 
ords. 



— — Record 
for Each 
Activity. 

— — Recapitu- 
lation on WPA 
Form 50 2. 



— — —Trans- 
fers Between 
Activities. 



Indi- 
vidual Time 
Record. 



Timekeeping for Employees Paid From the Supply Fund Account 

Timekeeping for employees paid from the supply fund account shall be the 
responsibility of the Division of Finance and Control. Supply fund time- 
keeping personnel shall be responsible to the local Property Accountant. 

Separate time reports shall be maintained for each of the following groupings 
of employment classifications within the supply fund (see page 3.3.011of the 
Manual) : 

1. Project wage employees 

2. Project supervisory employees and special nonsupervisory employees 

3. Appointive employees 

Hnder item 2, the symbol "SN" shall be used on all pertinent documents to 
designate the special nonsupervisory employees. Under item 2, show in col- 
umn 4 of WPA Form 502 the identification number of the employee in the upper 
portion of the space, and below that the occupation, class, and grade to which 
he is assigned. 

Time records as prescribed in this chapter shall be maintained for each 
warehouse and shall embrace all activities such as general and direct services. 
This record shall be the basis for certifying Time Report for Personal Ser- 
vices — Work Projects , WPA Form FO?, for payment of employees and control of 
allowable hours of work. 

Subsidiary time records shall be maintained to record the duration, rate, 
and value of time worked by each employee. Appointive employees are paid by 
means of Standard Form 1013 and are chargeable to general service or direct 
service accounts according to classification of services. Time records for 
other supply fand employees shall reflect time worked on (a) general service 
activities and (b ) each direct service activity. The total amount thus recorded 
as chargeable to each account shall be shown as a recapitulation on the last 
sheet of the Time Report for Personal Services — Work Projects, WPA Form 502, 
as a basis for distribution of the pay roll charge to the several accounts. 
This distribution shall be sown as follows: 

Distribution of labor charges between accounts 

General service $ 

Direct service: 



Account No. 
Account No. 
Account No. 
Total direct service. 



Total 2 

The information on the subsidiary time records shall be made available to 
the warehouse superintendent or his cost clerk for the determination of labor 
costs for individual items of work. 

Where employees are moved from one supply fund activity to another, the 
warehouse superintendent or his authorized representative will furnish a 
notice of such action to the timekeeper. These transfer notices will show 
the time of day that the transfer is made to the nearest half hour. 

rfhen supply fund employees are required to work at locations away from the 
warehouse, individual time reports shall be submitted and shall be certified 
by the employee and his supervisor. Where an employee is required to perform 
extended services for an operating project or an administrative unit, the time- 
keeper on the project or unit shall also certify to the employee's time record. 



Revised Oct.. 23, 1942 



TIMEKEEPING • 4.1.035 



PART VII. TIMEKEEPING AND BILLING FOR CONTRACTUAL 
EQUIPMENT SERVICES 

The Division of Finance and Control is responsible for the maintenance of 
accurate records of the earnings of equipment under rental contract to the 
Work Projects Administration and for the preparation of vouchers covering 
payments to vendors of such equipment. The instructions set forth on pages 
4.1.035-4.1.0481 deal with the reporting by project and warehouse timekeepers 
of the earnings of contractual equipment' and with the preparation and sub- 
mission of vendors' invoices. Instructions relating to the preparation of 
Public Voucher for Equipment Rental, WPA Form 758, are set forth on pages 
4.2.053-4.2.055. 

The responsibilities of project and warehouse timekeepers with respect to 
contractual equipment include (1) the maintenance of accurate records of the 
earnings of such equipment and (2) the' reporting of such earnings. The forms 
provided for this purpose are Field Time Report of Equipment Rental Services, 
WPA Form 508b; Time Report and Record of Equipment Rental Serv ice s , WPA 
Form 508; Daily Product ion Report of Contractual Equipment Services, WPA 
Form 7S7; and Report of Accrued Equipment Rental, WPA Form 776. Instructions 
relating to the use and preparation of these forms are set forth on the fol- 
lowing pages. 

Regulations governing the rental of equipment are prescribed in chapter 9, 
volume II, of the Manual. The standard bases of rental prescribed are out- 
lined below. The information to be provided persons maintaining records of 
and reporting the services rendered by contractual equipment is outlined on 
page 4.1.038. 

Vendors shall bill the Work Projects Administration on predesignated dates 
(at least semimonthly) for the services rendered by contractual equipment on 

(1) Invoice for Rental of Trucks, Teams, and Equipment-=-Time Rate Basis, WPA 
Form 765, for equipment rented on a broken-time or straight-time basis; and 

(2) Invoice for Rental of Trucks, Teams, and Equipment — Production Basis, WPA 
Form 756, for equipment rented on an output basis. Instructions relating to 
the preparation of WPA Forms 765 and 766 are set forth on pages 4.1.045-4.1.048. 

For the assistance of vendors in preparing invoices for rented equipment, 
copies of time and production reports are furnished as receipts for their 
services (see pages 4.1.0381 and 4.1.043). Routine questions relative to 
the proper placement of information of the invoice may be answered by any 
WPA employee and such assistance shall be made readily available to the vendor. 
Any WPA employee, other than the one directly responsible for reporting the 
earnings of the contractual equipment under question, may assist the vendor 
in preparing the required invoice. When necessary by reason of the vendor's 
inability to prepare his own invoice, such assistance may be given to the 
extent of preparing the invoice for the vendor's signature. 

Bases for Rental of Equipment 

Three bases for the rental of equipment; namely, (1) broken-time basis, 
(2) straight-time basis, and (3) output basis, are prescribed in chapter 9, 
volume II, of the Manual. The general provisions of each of these bases with 
respect to payment of rental are outlined in the following subsections. 

Broken-Tiire Basis. — The use of equipment rented on a broken-time basis may 
be temporarily discontinued or suspended during the rental period upon notice 
to the vendor or his representative in advance by an authorized representative 
of the Work Projects Administration. 

Revised Oct. 23, 1942 



Responsibility 

for 

Contractual 

Equipment 

Timekeeping. 



— Timekeeper' s 
Responsibility. 



Specific 

Instruction 

Reference. 



Billing by 
Vendors. ■ 



Copies of 
Time Reports 
to Vendors. 

Assistance 
to Vendors in 
Preparing 
Invoices. 



Three Bases for 
Contracting 
Equipment 
Rental. 



— Broken-Time 
Basis. 



4.1 .036 • FINANCE 



Use of. 



Rental 

Race. 



— — Specific 
References. 



— Straight- 
Time Basis. 



Use of. 



Rental 

Rate. 



— — Specific 
References. 



— Output 
Basis. 



— —Instruc- 
tion 
References. 



The broken-time basis may be used for the rental of equipment either with 
or without operating personnel. When equipment is rented on a broken-time 
basis with operating personnel, the rental charge is fixed at a rate per hour 
and is payable for all time during which the equipment is in use. In such 
cases the equipment shall be construed as "in use" when it is available with 
operating personnel for designated WPA operations pursuant to the instructions 
of an authorized representative of the Work Projects Administration. 

When equipment is rented on a broken-time basis without operating personnel, 
the charge for the use of the equipment is fixed at a rate per day. The 
rental charge is payable for a full day on each day during which the equipment 
is in use. 

The instructions relating solely to the broken-time basis of rental which 
are to be included in contracts for the rental of equipment on such bcisis, 
(II with operating personnel 2ind (2) without operating personnel, are set 
forth in chapter 9, volume II, of the Manual. 

Straight-Time Basis. — Where the straight-time basis of rental is prescribed 
in the contract, the charge for the use of the equipment accrues continuously 
for each ceilendar day during the rental period. The term "rental period" is 
defined as that period beginning on the date of delivery and ending on the 
date of the release of the equipment. Under indefinite quantity contracts 
there may be more than one rental period. 

The straight-time basis may beused for the rental of equipment either with 
or without operating personnel. When equipment is rented on a straight-time 
basis with operating personnel, the. total rentail payable is based on three 
charges; namely, (1) an equipment charge perday covering the use of the equip- 
ment only, (2) a personnel charge per hour covering the services of the op- 
erating personnel, and (3) a supply charge per hour covering the furnishing 
of any fuels, lubricants, and supplies by the contractor. The equipment charge 
is payable in full for each calendar day during the rental period, but the 
personnel and supply charges do not accrue during temporary suspensions of 
the use of the equipment. 

When equipment is rented on a straight-time basis without operating per- 
sonnel, the charge for the use of the equipment is fixed at a rate per day 
which is payable in full for each calendar day during the rental period. 

The instructions relating solely to the straight-time basis of rental which 
are to be included in contracts for the rental of equipment on such basis, 
(1) with operating personnel and (2) without operating personnel, are set 
forth in chapter 9, volume II, of the Manual. 

Output Basis.— The output basis of equipment rental provides for the pay- 
ment of rental on the basis of accomplished units of work. The rental charge 
per designated unit of work covers (1) the use of the equipment, (2) the 
services of operating personnel, ( 3) necessary fuels, lubricants, and supplies, 
and (4) deliveries cind removals to and from the job site during the rental 
period. 

Instructions relating to the output basis of rental are prescribed in 
chapter 9, volume II, of the Manual. 



Revised Oct. 23, 1942 



TIMEKEEPING • 4.1.037 



In addition to the regulations contained in chapter 9, volumn II, of the 
Manual, with respect to the accrual of rental on contractual eguipment, 
standard provisions for all equipment rental contracts will provide for either 
of the following stipulations based upon whether such eguipment is rented 
with or without operating personnel: 

Equipment Rented With Operating Personnel, — In the event that the eguip- 
ment while in operation is idle for a total of 30 minutes or more during 
any given operating shift due to circumstances beyond the control of 
the Government, the rental charges shall not accrue for any idle time 
accruing in that shift due to such circumstances. 

Equipment Rented Without Operating Personnel. — The rental charge shall 
not accrue for time during which the eguipment cannot be operated effi- 
ciently, and is not operated, by reason of its having been furnished 
with defective or badly worn parts, or by reason of the vendor's failure 
to keep the eguipment in proper repair when required to do so by the 
contract . 

Timekeepers shall refer to the specific contract for a complete statement 
of the conditions affecting the ajnount of time for which rental is payable. 

Revised Oct. 23, 1942 



— Deductions 
for Operating 
Time Lost for 
Repairs. 



—Rental of 
Equipment With 
Operating 
Personnel. 



—Rental of 

Equipment 

"•thout 

Operating 

Personnel. 



) 



4.1. 



• FINANCE 



Information To 
Be Supplied 
Timekeepers. 

—General. 



— Specific 
Dbcuments. 



—Other 
Specific 
Reports, etc. 



Information Required by Timekeepers for Contractual Equipment 

The responsibilities of project and warehouse timekeepers with respect to 
the recording and reporting of the earnings of contractual equipment req^uire 
that such timekeepers be supplied with all pertinent information relating to 
the basis of rental and use of the equipment. 

Information relating to the basis of rental of a particular item of equipment 
shall be furnished the timekeeper either in the form of (Da copy of the 
invitation for bids constituting the particular contract in question, (2) 
copies of standardized contract provisions relating to payment of rental for 
equipment rented under each of the three standard bases prescribed in chap- 
ter 9," volume II, of the Manual, or (3) purchase order when complete with 
information contained on contract. Where plan (2) is adopted, the warehouse 
requisition clerk shall be responsible for furnishing the timekeeper with 
information as to any deviations from the standard contract provisions relat- 
ing to the payment of rental which may be authorized for a particular contract 
by the Chief Engineer, Washington, D.C. 

In addition to information as to the basis of rental, the responsible time- 
keeper shall be supplied with, or shall have ready access to, copies of per- 
tinent reports; orders and notices of the receipt, movement, and release of 
the equipment, including notices to the vendor or his representative of the 
suspension or resumption of use of the equipment during the rental period; 
and orders to operators which cause the equipment to be removed from the 
immediate supervision but not from the responsibility of the timekeeper. 
Copies of purchase orders for rented equipment also shall be supplied or made 
readily accessible to timekeepers, although this will not be necessary for a 
project timekeeper recording and reporting the services of contractual equip- 
ment subrented from the warehouse. In such cases, the information contained 
on the purchase order is provided on WPA Form 740a. 

Revised Oct. 23, 1942 



TIMEKEEPING • 4.1.039 



Use of TIME REPORT AND RECORD OF EQUIPMENT RENTAL SERVICES, WPA Form 508 

The earnings of contractual equipment rented on a broken-time or straight- 
time basis shall be reported on predesignated dates, at least semimonthly, to 
the Division of Finance through the local Property Accountant, on Time Report 
and Record of Equipment Rental Services, WPA Form 508. Instructions relating 
to the reporting of earnings of contractual equipment rented on an output basis 
are set forth on pages 4.1.043-4.1.044. 

Where contractual equipment rented on a broken-time or straight-time basis 
is charged directly to an operating project, the project timekeeper shall be 
responsible for the preparation and submission of WPA Form 508. Where such 
equipment is rented by the warehouse, either for use at the warehouse or for 
subrental to operating projects, thewarehouse timekeeper shall be responsible 
for the preparation and submission of WPA Form 508. The responsibility of a 
timekeeper for recording and reporting the earnings of contractual equipment 
on WPA Form 508 shall begin upon receipt of a copy of the Purchase Order, 
Treasury Form A-7. 

WPA Form 508 shall be prepared in duplicate for each reporting period during 
which contractual equipment earnings have accrued. When prepared by a project 
timekeeper, the report sh'all be signed by the timekeeper and the project super- 
intendent. When prepared by the warehouse timekeeper, the report shall be 
signed by the timekeeper and the warehouse superintendent or his designated 
representative. The original of the report shall be submitted to the local 
Property Accountant. The duplicate copy shall be retained by the initiating 
timekeeper. 

Instructions relating to the preparation of WPA Form 508 are set forth on 
the following pages. 



Report on \SPA 
Form 508. 



—Responsi- 
bility of 
Project 
Timekeeper. 



— General 
Provisions on 
Preparation. 



WPA Fons No. 008 
(R.vu.a e-ie-sst 



TIME REPOnT AND RECORD OF EOUIPUENT RENTAL SERVICES 
Bqulpaent of — 

D 
D 

Supply fund I I 



Voucljer No . , 
Page No. 



Ornclal project No. 

Work project No. 

, inclusive. "^W^ of work symbol . 



Ntuie and address of owner 



Purchase order 



Rental basis 
(4) 



Description 
(5) 



Dally renUil or time 
(6) 




-TTTrnTTTnTTTT 



Approved aa to accuracy 

CartlllcctloD 1 a ntretij aad* tBi 

U* proflaloaa of th* curcliaAa ordi 
oriDd 01 tlaa ror aarvicas !□ aioi 



Tintkiiptr. 






paecK raatU aarvlcaa aa aaom D 


cm a rape 


t Kara nqulil- 


aa ar tDa paj'aaa taa Cba radial 


rataa anaii 


OD uia rapart 


ordarai mat tba aarrlca* tiare p 


"^It""!" 


radltad tor aoj 


a aowuijr partorBSQ, and toat 


Jia toiu 


""" """" *• 



Totals for this page. 



Projict Supari»ttiidtHt. 



aatea verified 

CoDputatlons 0. K.. 
Voucher prepared 



Revised Apr. 5, 1941 



4.1.040 • FINANCE 



Preparation of 
W>A Form 508. 



^<jrouping of 
Equipment. 



Detailed 

Instruction 

References. 



Recording 
"Actual 
Operating 
Time. " 



Broken- Time 
Basis With 
Operator. 

— Columnar 
Preparation. 



Broken- Time 
Basis Without 
Operator. 

—Columnar 
Preparation. 



Preparation of TIME REPORT AND RECORD OF EQUIPMENT RENTAL SERVICES, 

WPA Form 508 

The entries required in the heading of Time Report and Record of Equipment 
Rental Services, WPA Form 508, are self-explanatory. With the exception of 
"Voucher No.," "Page No»," and "Period," the information required for entries 
in the heading is available on Project Description Card, WPA Form 75iJ. The 
space provided for "Voucher No." shall be reserved for completion by the pay 
roll office. 

All items of equipment belonging to one owner-vendor shall be grouped to- 
gether on the time report, although separate entries shall be made to show 
the earnings of each piece of equipment. In such instances , only one listing 
of the vendor's name and address is necessary,. 

Detailed instructions relating to the columnar preparation of WPA Form 508 
for contractual equipment rented on (1) broken-time basis with operator, (2) 
broken-time basis without operator, (3) straight-time basis with operator, 
and (4) straight-time basis without operator, are set forth in the following 
subsections. The general provisions of each of these bases with respect to 
payment of rental are outlined on pages 4.1.035-4.1.037. 

It is to be noted that the hours of "eictual operating time" to be reported 
in column 6 of WPA Form 508 when equipment is rented on a broken-time basis 
without operator or on a straight-time basis (see instructions in subsections) , 
do not enter into the timekeeper's computation of earnings. The information 
as to "actual operating time" will be used to determine at the end of the 
rental' period whether the vendor is entitled to extra compensation by virtue 
of the equipment having been actually used in excess of the use estimated in 
the rented contract. 

Columnar Preparation of WPA Form 508 for Equipment Rented on Broken-Time 
Basis With Operator. 

Columns 2 and 3. — Enter Che name and aadress of the owner, Che concracc number and dace, 
and number of purchase order. 

ColuMn U. — Encer "BroKen clme with operacor." 

Column 5. — Encer IdenClfylng Intormaclon, Including the type. 

Column 6. — Encrles In Che subcolumns ol column 8 shall show ror each day the number ot 
hours Tor which rental Is payable In accordance wlch Che terms ot the contract. Such payable 
rental time shall be shown In hours and quarcer hours; e.g., 5, a, 6|, 7|. 

Column 7. — The entry In this column shall be the sum of the entries In the subcolumns of 
column 6. 

Column 8. — Enter the rental rate per hour. 

Column 9. — The amount to be paid shall be compuced by mulClplylng the entries In columns 
7 and 8 . 

Columnar Preparation of WPA Form 508 for Equipment Rented on Broken-Time 
Basis Without Operator. 

Columns 2and3. — Enter the name and address of Che equlpmenC ownerandChe purchase order 
number, respecclvely , as provided on Che purchase order. 

Column li. — Encer "Brolcen time wlchouc operator" on Che upper subline. On the lower sub- 
line, enter "Actual operating time." 

Column 5. — Enter Identifying Informaclon, Including Che Cype. 



Column S. — On the upper subline, op 
an "X" for each day chac Che equlpmenc 
On any day where operating time was 1 
of mating repairs for which the vendor 
shall be deducted from the number o 
the contemplated worR day for the eq 
If any, shall be shown as a fraction 
reason, an "0" shall be enCered. An 
In connecclon with such entries, maKl 
shall be provided at the bottom of th 



poslte the entry "Brolcen time without operator," enter 
Is in use as determined by the terms of the concracc. 
ost due CO Che fault of the vendor or co the necessity 
Is responsible, the amount Bf such lost operating time 
f hours stated In the rencal concracc as comprising 
ulpmenc, and Che amount of Clme payable on such day, 
ot 1 day. If no rental Is payable on any day for such 
ascerlsK or similar reference mark shall be provided 
ng reference Co an explanaclon of the deduction which 
8 same page. 



Revised Oct. 23, 1942 



TIMEKEEPING • 4.1.041 



Oil Ciie lower subline, opposite the entry "Actual operating time," there shall be shown 
for each Qay the namber of hours that the equipment actually was used an that day. 

Column 7. — On the upper subline, enter the number oT days (and fractions thereof If a 
deduction has been recoraea in column 6) for which the rental charge Is payable. 

Colimn 8.,— On the upper subline, enter the rental rate per day. 

Column 9.— The amount to be paid shall be computed by multiplying the entry on the upper 
subline of column 7 by the entry in column 8. 

Columnar Preparation of WPA Form 508 for Equipment Rented on Straight-Time Straight-Time 
Basis With Operator. — Two lines snail be used for each item of equipment rented Basis With 

^ Operator. 

on a straight-time basis with operator, in order that adequate space may be „ , 

1 r .7 — Columnar 

available for the several entries required in columns 4, 6, 7, 8, and 9. Preparation. 

Columns 2 and 3 . — Enter the name and address of the eauipment ownerand the purchase order 
number, respectively, as provided on tne purchase order. 

Colimn «. — The specific entries to be made on the four sublines are as follows: (1) 
"Straight time with operator," (2) "Personnel charge, " (3) "Supply charge," and (4) "Actual 
operating time." 

Column 5. — Enter identifying information. Including the type. 

Column e.^On the subline opposite the entry "Straight time with operator, " the subcolumns 
of column 6 shall be used to show the accrual of the equipment charge in accordance with the 
terms of the contract. Such accrual shall be shown by entering "X" for each calendar day 
of the reporting period which is included in the rental period, except where deductions are 
to be made for lost operating time due to the fault of the vendor or the operating personnel 
or to the necessity of making repairs. In such cases, the deduction shall be shown and 
explained in accordance with the instructions provided in subsection atove relative to entries 
In column 6. 

On the subline opposite the entry "Personnel charge," the subcolumns shall be used to show 
the accrual of the personnel charge in accordance with the terms of the contract. Such 
accrual shall be shown by entering the number of hours that the equipment was in use on each 
day. 

The accrual of the supplies charge shall be shown in the subcolumns on tne subline opposite 
the entry "Supplies charge." The number of hours for which the charge is payable, in ac- 
cordance with the terras of the contract, shall be shown for each day. 

On the subline opposite the entry "Actual operating time," there shall be shown for each 
day the number of hours that the equipment actually was used on that day. 

Column 7. — Tne to tals of the entries in column 6 shall be shown on the sublines of column 7. 

Column 8. — The three rental rates shall be shown in this column on the appropriate sublines. 

Column 9. — The amounts obtained by multiplying the respective entries In columns 7 and 8 
shall be entered in this column and totaled. 

Columnar Preparation of WPA Form 508 for Equipment Rented on Straight-Time Straight- Time 
Basis Without Operator. Basis without 

Uperator. 

Columns 2 and 3. — Enter the name and address of the equipment owner and the purchase order — Columnar 
number, respectively, as provided on the purchase order. Preparation. 

Column li. — Enter "Straight time without operator" on the upper subline. On the lower 
subline, enter "Actual operating time." 

Column 5. — Enter identifying information, including the type. 

Column 6. — On the upper subline, opposite the entry "Straight time without operator," enter 
•X" for each calendar day of the reporting period which is Included in the rental period, 
except when deductions are to be made for lost operating time due to the fault of the vendor 
or to the necessity of malting repairs for which the vendor is responsible. In such cases, 
the deduction shall be shown and explained in accordance with the Instructions provided In 
subsection above relative to entries in column 6. 

On the subline opposite the entry "Actual operating time," there shall be shown lor each 
day the number of hours that the equipment actually was used on that day. 

Column 7. — The totals of the entries in column 6 shall be shown on the sublines in column 7. 

Column 8. — On the upper subline, enter the rental rate per day. 

Column 9. — On the upper subline, show the amount to be paid, computed by multiplying the 
total accrued number of days by the rental rate per day. 

Revised Oct, 83, 1942 



4.1.042 • FINANCE 



Revised Apr. 5, 1941 



TIMEKEEPING • 4.1.043 



— WPAFo™767 



Use and Preparation of Daily Production Report of Contractual Equipment 

Services, WPA Form 767 

The earnings of contractual equipment rented on an output basis shall be Daily Report 
reported semimonthly to the local Property Accountant of the Division of the 535^5'^''"' 
Division of Finance and Control on Daily Report of Contractual Equipment Equipment. 
Services, WPA Form 767. It is to be noted that the output basis of rental 
may not be used where equipment is rented by the warehouse for subrental 
to operating projects. (See chapter 9, volume II, of the Manual.) There 
may be types of production work for which WPA Form 767 will not be adapti- 
ble for reporting purposes, as for instance, the removal of material, the 
volume of which can only be determined by physical measurement or by cross 
sectioning calculations. In such instances Receipt for Property or Services, 
WPA Form 741, shall be prepared and certified by a representative of the 
operating division to report the receipt of the contracted services in lieu 
of WPA Form 767. WPA Form 74I thus becomes the receiving document under- 
lying Public Voucher for Equipment Rental, WPA Form 768. 

A separate WPA Form 767 shall be prepared by the responsible project or 
warehouse timekeeper for each day during which contractual equipment ser- 
vices on an output basis are performed. The report shall be prepared in tri- 
plicate and at the close of the day the first copy shall be given to the 
contractor or his representative. At the close of ' the reporting period, 
the originals shall be sent to the local Property Accountant. The tripli- 
cate copies shall be retained by the initiating timekeeper. 



— — Copies 
and Routing. 





HTA Forai No. 767 FEDERAL WORKS AQENCV 
Aoni 17. 1039 WORK PROJECTS ADMI N 1 STRATI OH 

DAILY PRODUCTION REPORT OF CONTRACTUAL EQUIPWENT SERVICES 
Area or 








. p. Nn. 

>. P K„. 

. 0. No. 












(Klml) (MaJK) (Taftr) [LlcBoaaHo.] 


li-peo 


(tliuiuracuirer'9 racad cuaelLj or Stata raulacratlOD] {Sana; Ho.) 








Trip 
No. 

CD 


Tons D 
Cu. yds. D 

a 

(Cbbca oqo) 
(2) 


Distance 

In Biles 

(3) 


Ton-ndles n 
8u. yd. nlles □ 

n 

tCn.clt "na) 
(4) 


Rate 
(5) 


Aaount 
(6) 


'sipiatures 






Coatractor or representative 
(7) 


Timekeeper or 
clerk 
(8) 


delivery 
























^--^ 


. 












. 






1 ~~ -~_ 







. 


'"""■"---Z _-^- — 




—-__ 1 




■ — — __ __ — - 


■ 




1 


















Totai, 




, 


























[Tl5.ke«per) 








I hereby certify that the services Hated Above >ere performed as noted and 
the Inforoatlon shown la Just and correct. 


r.niirpuf ■»1nn (1 IT. 














(Cootractor or rBor»3ancail»») 







WPA Form 767 shall be prepared in accordance with the following instruc- 
tions: 

Reading . — The entries required In the heading of the form are self-explanatory. The name 
and address of the contractor, the capacity of the equipment, and the purchase order 
number shall be taken from the copy of the Purchase Order, Treasury Form A-7. 

Column l. — k separate line shall be used for each load-going trip, and this column shall 
be used to record the number assigned to each trip. 

Column 2.— Enter the tons or cubic yards hauled on each load, as determined by the box 
capacity or fraction thereof. 



— — Heading 
and Columnar 
Preparation. 



/ised Oct. S3, 1942 



4.1.044 • FINANCE 



CoLumn 3. -Enter tne load-ralles of each trip. This may be expressed In measured miles or 
In average miles where the point of loading or dumping varies. 

Colunn u. — Tbe appropriate block In the heading of this column shall be checked to In- 
dicate the basis of payment of rental prescribed In the rental contract. 

The body of this column shall be used to enter the ton-mlles or cublc-yard-mlles for each 
trip, determined by multiplying the load, In column 2, by the distance, in column 3. 

Column 5. — Enter the rental rate prescribed In the rental contract. 

Column 6. — Enter the amount to be paid for each load-trip, determined by multiplying the 
amount shown In column 4 by the entry in column 5. 

Column 7. — The entries for each load-trip shall be acknowledged by the signature of the 
contractor or his representative. This applies to the distance and load rather than the 
amount which may be computed later. 

Column g. — The entries for each load also shall be acknowledged by the signature of the 
timekeeper or other duly designated representative of the operating division of theWork 
Projects Administration. 

—Totaling. At the close of the day, columns 4 and 6 shall be totaled. The original 

and each copy of the report shall be signed by the contractor or his repre- 
sentative and approved as to accuracy of computations and totals by the 
timekeeper. In addition to the foregoing signatures, the following T;ertifi- 
cation shall be made by the project superintendent or other supervisory 
person in charge of the project: 

I certify that the above-described services 
have been received as stated. 



(Title) 

Revised Oct. 23, 1942 



TIMEKEEPING • 4.1.045 



Invoice, 
WPA Form 765. 



Preparation of INVOICE FOR RENTAL OF TRUCKS, TEAMS AND EQUIPMENT— TIME 

RATE BASIS, WPA Form 765 

Vendors renting equipment to the Work Projects Administration on a broken- Vendor's 
time or straight-time basis shall bill the Work Projects Administration for 
the use of the equipment oa'Invoice for Rental of Trucks , Teams and Equipment — 
Time Rate Basis, WPA Form 765. Each invoice shall be prepared in quintuplicate 
and submitted to the local Property Accountant at the close of each semimonthly 
pay period. Separate invoices shall be prepared for equipment assigned under 
separate purchase orders. Instructions relating to the examination and dis- 
tribution of the invoices are prescribed on pages 4.2.053-4.2.055. 

WPA Form 765 shall be prepared in accordance with the following instruction^: —Preparation. 

Heading. — With the exception of the spaces proTided for 'Bureau voucher No." and "For use 
of administrative office," the heading of the form shall be completely filled In by the 
vendor . 

Column 1. — Each piece of equipment shall be described In this column In the same manner 
as It Is described In the purchase order. 

For each piece of equipment rented on a brolsen-tlme basis with operator, there shall be 
entered the dates on which rental accrued, together with the number of hours each day for 
which rental Is payable; e.g., 8 — 4 hours, 9 — 8 hours, 10—6 hours. 

Foreachplece of equipment rented on a broken-time or straight-time basis without operator, 
there shall be entered the dates on which rental accrued; e.g., "September 8, 9, 10, 11,' 
etc., or "September 8 through 18." 

For each piece of equipment rented on a straight-time basis with operator, the accrual of 
each of the three rental charges shall be shown separately; i.e., the dates on which the 
equipment charge accrued shall be shown and also the dates and hours for which the personnel 
and supply charges are payable . 

Column 2. — The total number of days or hours for which the corresponding rental charge Is 
payable shall be entered In this column. 

Coluun 3. — The applicable rental rate shall be shown In this column. 

Colunn 1. — Enter the amount earned, computed by multiplying the respective entries In columns 
2 and 3. In the case of equipment rented on a straight-time basis with operator, the amounts 
earned by each of the three rental charges shall be subtotaled In this column. Entries In 
column 4 shall be totaled In the space provided. 

In the case of equipment rented on a straight -time basis where the contract —In Case of 
provides for payment of a delivery and removal charge, the vendor shall claim Rcmoval^'charee 

on Straight- 
Time Basis. 



HP* Form Nn. 7Kfi fF^FHil MnKKH AfiFMCY P^^r,:. ^r 


— pages 


Coaptrouo?''oJiQlrSi!'*U. S. WORK PROJECTS ADMINISTRATION Bureau voucher No 






INVOICE FOR RENTAL OF TRUCKS. j^ 








TEAMS . AND EQU 1 PUENT 




















FOR USE OF AOHIHISTRATIVE OFFICE 






Contract No. 
















{atr..tl 


Date of purcf 
Date of recel 
Official pro, 


lase order _ 






^i-t Nn. 




ITovm) (St«i«) 


County 






PerlCHl frgn tx> , inrliisivp 














Tj-pe ol' equipment — capacity — serial number — license nmnber 


Number oT days or 










detail of days or hours workeU 
(Snnarately for aaeo ploca oc uiulBoeat) 

(D 


hours equlpneiit 
used 
(2) 


Rate 
(3) 


Aoount 
(4) 








" 


^ 


OolUrj 


Cams 






Total, 








I certirv thnt the hbovn bill, rnnnlntlnp; nf pnpoii, m rnrr^rr nnrt liiir, Jinrt r>i«f pnynninr thcpcfor hnii not hpfn rtii-H\ftl. 






I further certify that the atlpulatlons required by law and/or under contract, olc. , with respect to "ages, rights, and hours of 


work of 


employees have been cosplled with. 




f<^l£pBH) 




Vt^r 




•nti.- 





4.1.046 • FINANCE 



^Claim for 

Overtime 

Compensation. 



^In Cases 
^ubje^^ to 
l)iscount. 



— Certifica- 
tioQ. 



the delivery charge on his first invoice and the removal charge on his last 
invoice. The charge shall be shown by entering "Delivery cheirge" (or "Removal 
charge") in column 1 and entering the amount payable in column 4 on the same 
line. 

In the case of equipment rented on a broken-time basis without operator or 
on a straight-time basis, where the total hours of actual operating time of 
the equipment during the rental period exceed the use estimated in the rental 
contract, the vendor's claim for "overtime compensation" shall be made on the 
final invoice presented. In such cases, the vendor shall show the total hours 
of use estimated inthe rental contract and the total hours of actual operating 
time, and the rate and amount payable for the excess hours. 

Where payments are subject to discounts, the total of the amounts entered 
in column 4 shall be entered above the line provided for "Total," and the word 
"Gross" shall be inserted to the left of such total. The amount of the dis- 
count shall be shown directly below the gross total, prefixed by the word 
"Discount," eind the "Net amount due" (gross amount less discount) shall be 
entered in column 4 on the line provided for "Total." 

Regardless of where the invoice is prepared, the certification at the bottom 
of the form shall be executed by the vendor or his agent. If accomplished by 
an agent, his title shall be shown. No WPA employee shall serve as the vendor's 
agent. 



TIMEKEEPING • 4.1.047 



Preparation of INVOICE FOR RENTAL OF TRUCKS, TEAMS AND EQUIPMENT— PRODUCTION 

BASIS, WPA Form 766 

Vendors renting equipment to the Work Projects Administration on an output Vendor's 

basis shall bill the Work Projects Administration for the use of the equip- i^ntal^of °'" 

ment on Invoice for Rental of Trucks, Teams and Equipment — Production Basis, Trucks and 

WPA Form 766. Each invoice shall be prepared in quintuplicate and submitted pr^uc°"on- 

to the local Property Accountant at the end of each semimonthly pay period. Basis, WPA 
A separate invoice shall be submitted on WPA Form 766 for each piece of equip- °"° 
ment. Instructions relating to the exeunination and distribution of the in- 
voices are prescribed on pages 4,2.053-4.2.055. 



Cerotroiltr atrKr«.l,u.s 



FEDERAL HOilKS AGEIICr 
WORK PROJECTS AOH I H I STRAT 1 OH 



INVOICE FOR RENTAL OF TRUCKS. TEAMS, AND 
EQUIPMENT-PRODUCTION BASIS 





















Istrtct] 






(TOFn) 








(Swie) 




Tj-pRr-tfy 


IKln 








lt«»r) 


(Licene 


nuMber) 



Date of Invoice _ 

TerBs: 

Discount 



fOI USE OF tDHtmSTSATIVC OFFICE 



Contract No. 

Purchase onier No. 

Date of purchase order 

Date of receipt of Invoice _ 

Official project No 

Work project No. 

Coun ty _ 



W>A district No._ 




I certify that the atmve bill, consisting of 
I njrther certify that the stlpulatl 
mplDyeea have been cooplled with. 



pages, Is correct and Just, and that payment therefor has not been received, 

quired by law and/or under contract, etc., with respect to wagea, rights, and hours of work of 



Sidled ^ 



WPA Form 766 shall be prepared in accordance with the following instructions: —Preparation. 



Heading. — With tHe exception of tte spaces provided for "Bureau vouctier No." and "For use of 

administrative of lice," tlie heading or the form shall be completely filled in by the vendor. 

Colutn 1. — Each date on which the equipment was used during the reporting period shall be 
shown In this column. 



— — Heading. 

— — Colunr.ar 



Qolunn 2. — In the heading of this column, an "X" shall be Inserted to Indicate the basis 
of payment of rental as prescribed In the rental contract. 

In the body of this column, enter the number of ton-miles or cublc-yard-mlles hauled each 
day. These amounts shall be computed In accordance with the Instructions relating to the 
preparation of Daily Prodttction Report of Contract-Mil iq-u,ip*ent Services, WPA Form 767 (see 
pages 4.1.043-4.1.044). 

Column 3. — Enter- the rental rate prescribed In the rental contract. 

Column U.' — Enter the amount earned computed by multiplying the entries In columns Z and 3. 
The gross amount earned shall be entered In the space provided therefor at the bottom of 
column 4. 

Coltimns 5, 6, ?, and 8. — These columns are provided for continuation of entries If columns 
1, 2, 3, and 4 do not provide sufficient space. 



Where payments are subject to discounts, the total of the amounts entered —In Cases 

Subject t< 
Discount. 



in column 4 (and column 8) shall be entered above the line provided for -" ■'"^' '° 



"Total," and the word "Gross" shall be inserted to the left of such total. 



4.1.048 • FINANCE 



The amount of the discount shall be shown directly below the gross total, 
prefixed by the word "Discount"; and the "Net amount due" (gross amount less 
discount) shall be entered on the line provided for "Total." 

— Certifica- The certification at the bottom of the form shall be executed by the con- 

^^°"- tractor or his agent. If executed by an agent, the agent's title shall be 

given. No VfPA employee shall serve as the vendor's agent. 



TIMEKEEPING • 4.1.049 



for Injury 
Compensation 
Field 
Reporting. 



— Special 
pLinctions of 
Timekeepers, 

— — Investi- 
gation. 

— — Author- 
izing Medical 
Treatment. 



PART, VIII. FUNCTIONS OF TIMEKEEPING PERSONNEL RELATING TO 

INJURY COMPENSATION 

In all cases of injury to WFA nonadirinistrat ive en-ployees, the project Resi.nnsibility 
timekeeper under the administrative supervision of the project supervisor, 
shall act as the representative of the Compensation Officer of the Division of 
Finance and Control, subject to the rules and regulations set forth in this 
chapter, and such additional instructions as may be issued by the Compensation 
Officer. The rules and regulations set forth herein are based upon the rules 
and regulations of the United States Employees' Compensation Com.mission, the 
governmental agency charged with the administration of Compensation laws enacted 
for the benefit of Federal employees. 

Functions to be performed by the project timekeepers in injury cases include 
the following: 

1. Investigating the circumstances of the injury to determine whether it 
was incurred in the performance of duty. 

2. Authorizing necessary medical treatment of the employee if the injury 
was incurred in the performance of duty, and the need for medical treat- 
ment has developed as the result of such injury. 'A'here there is reasonable 
doubt as to whether an employee's injury was incurred in the performance 
of duty, or whether the employee's need for medical treatment is the 
result of such injury, the project timekeeper shall not authorize medical 
treatment but shall refer the employee for medical examination. 

3. Advising the injured employee of the compensation benefits to which he 
may be entitled. 

4. Assisting the injured employee in the preparation of the forms provided 
for submission of compensation claims. 

5. fromptly preparing and submitting the forms and supplementary data re- 
quired for reports of accidents and injuries and claims for compensation. 
Since injured employees have the right to have their claims and statements 
considered by the United States Employees' Compensation Commission as 
they make them, all pertinent allegations of injured employees shall be 
reported without alteration. If the project timekeeper has evidence to 
indicate that compensation is. being claimed by , or on behalf of an employee 
not entitled thereto, or that a false statement has been made, the project 
timekeeper shall submit such evidence in a separate statement. 

6. Where the project timekeeper is the local compensation representative, — —Following 

*in- TT J • j-1 j-iUP Medical 

following Up all cases under private medical care, securing medical cases. 
reports, and endorsing each voucher for medical services (Compensation 
Form S-69) before it is forwarded to the Compensation Officer, 
certifying that the services covered therein have been rendered to the 
injured person. Where medical treatment extends beyond 30 days, securing 
a complete report from the attending physician every 30 days. 

7. Maintaining a sufficient record of each case to assure prompt attention 
to active cases. 



— — Advising 
Injured 
Employee. 

— — As s is t ing 
Employees in 
Reporting. 

— — Preparing 
Reports and 
Supplementary 
Data. 



— — Maintain- 
ing Records. 



The first copy (white) of each Accident Report, WPA- Form 351, executed by 
the project superintendent shall be studied by the project timekeeper so that 
prompt attention may be given to accident cases coming within the regulations 
pertaining to compensation. Similarly, in preparing Official Sui>erioi' 's Re- 
port of Injury, Compensation Form CA-2, the timekeeper shall check to see 
that WFA Form 351 has been executed. 



— Reviewing 
WPA Form 351. 



Revised Oct. 23, 1942 



4.1.0'^0 • FINANCE 



— Maincaininu Special Pulletin, WP No. 25', dated July 15, 1937, issued by the United 

Confidential States Employees' Compensation Commission, restricts the issuance of informa- 

.\ature ot ^ >' t ' 

Reports. tion Concerning compensation cases. All requests for such information shall 

be referred to the Compensation Officer. 

Compensation Benefits Available to WPA Nonadmin i strat ive Employees 

Compensation WPA nonadmin ist rat ive employees sustaining traumatic injuries in the per- 

Penefits formance of duty are entitled to the following compensation benefits in 

Availaule. " ^ . 

accordance with the provisions of the Federal Employees' Compensation Act of 
September 7, 1916, as amended: 
—Medical 1. Necessary medical treatment , including hospital care (see pages 4.1.053- 

Attention. 4.1.0550) 

—Monthly Pay- 2. Compensation payments during periods of total disability, excluding the 
3-day waiting period, amounting to two-thirds of the employee's assigned 
monthly wage as of the date of the accident but not in excess of $50 a 
month or a total aggregate of $4,000, exclusive of the cost of medical 
treatment 



ment s. 



—Permanent 3. Compensation awards for permanent partial disability resulting from the 
';^'"'i^j. loss of limbs, eves, etc. , in accordance with the United States Employees' 

Disability. j - ? i 

Compensation Commission's schedule of awards 
—Burial Ex- 4. Burial expenses not in excess of $200 if the injury causes death 

pense. 

—Awards tu 5. Compensation awards to dependents if the injury causes death 

Dspenuents. 

— —Legal Since it is the responsibility of project timekeepers and other WPA corn- 
Services, pensation representatives to develop employees' injury cases in such manner 
as to enable the United States Employees' Compensation Commission to determine 
whether employees are entitled to these benefits, injured employees do not 
require the services of an attorney to assist them in reporting their cases 
for proper consideration. Project timekeepers and other WPA compensation 
representatives shall accordingly refrain from suggest ing to injured employees 
or to dependents of employees whose death is due to injury that they consult 
an attorney. 

The instructions in the preceding paragraph shall not be construed, however , 
as modifying in any way the regulations governing the handling of employees' 
injury cases involving possible liability of persons not in the employ of 
the United States Government whose negligence is the cause of accident (see 
pages 4.1.095 and 4.1.086). 

Revised Oct. 23, 1942 



TIMEKEEPING • 4.1.051 



Definitions of Terms Used in Compensation Regulations 

Certain terms usedinpart VIII of this chapter in setting fortii compensation 
regulations are defined as follows: 

1. Traumatic Injury. — The term "traumatic inj ury" means an inj ury by accident 
causing damage to the physical structure of the body. The term does not 
include diseases inanyform except such diseases as may naturally result 
front the injury., Wnere tne word "injury" is used without any express 
qualification, a traumatic injury is meant. 

2. In the Performance of Duty. — The expression "in t he performance of duty" 
as used herein includes (a) the performance of assigned work on the 
project, and (b) traveling to or from the project and the employee's 
home by the direct and most usual route. An injury is not considered 
as incurred in the performance of duty when due (a) to the willful mis- 
conduct of tne employee, lb) to intent to cause injury or death to him- 
self or another, or (c) to intoxication when such intoxication is the 
proximate cause of the injury. 

3. Halting Period. — The term "waiting period" (or "3-day waiting period"! 
as used herein means the 1 irst 3 days of disability after pay has stopped, 
regardless of wnetner or not the injured employee may have normally been 
scneduled to work on such days. Tlie period for wnich compensation may 
be paid will not in any case commence until tne 4th day after the date 
on which the pay stopped, and the 3 intervening calendar days will be 
the 3-day waiting period required by law. 

4. Physician. — The term "physician" refers only to graduates of recognized 
medical schools with the degree of M. D. who are licensed to practice 
medicine in the State in which they reside, and to osteopathic practi- 
tioners within the scope of their practice as defined by State law. 

5. Official Superior. — For tne purpose of executing compensation report 
forms, the project timekeeper or other local compensation representative 
shall be considered an official superior. 

6. Security Payments. — According to the interpretation of the 'Tnited States 
Employees' Compensation Commission, the term "security payments" where 
used herein shall mean all wage or salary payments made to employees 
from project funds. 

7. Nonadmini strative Employ ee s. — Employees not paid from administrative 
funds shall be termed "nonadministrative employees." Such employees 
will include supply fund appointive employees and all assigned employees. 

Revised Oct. 23, 1942 



Definitions. 



— Traumatic 
Inj ury. 



— In 

Performance 
of Duty. 



— Waiting 
Period. 



-Physicians. 



—Official 
Superior. 



— security 
Payments. 



-.^onadrainis - 
trative 

Employees. 



4.1. 0152 • FINANCE 



Use of U. S. 
Compensat ion 
Commission 
Forms. 



Forms To Be 
Used in Death 
Cases. 



Manner of 
Preparation. 



Accident 

Report 

Reference. 



Forms Provided for Field Reporting of Compensation Cases 

Instructions relating to tne use and preparation ol' the followiuy forms of 
the Unitea States Employees' Compensation Commission in WFA compensation cases 
are contained in this chapter: 

1. Employee's Notice of Injury and Original Claim for Compensation and 
Meiical Treatment. Compensation Form CA-I (see pages 4.1.056-4.1.057) 

2. Official Superior's Report of Injury, Compensation Form CA-2 (see pages 
4,1.058-4.1.0641 

3. Report of Termination of Total or Partial Disabi lity , or Report of Death, 
Compensation Form CA-3 (see pages 4.1.077-4.1.078) 

4. Claim for Compensat ion on Account of Injury , Compensation Form CA-4 (see 
pages 4.1.065-4.1.069) 

5. Claim for Cont inuance of Compensat ion on Account of Disability , Compen- 
sation Form CA-8 (see pages 4.1.070-4.1.072) 

6. Request for Treatment of Injured Employees , Special Form CA-16 (see pages 
4.1.073-4.1.074). (Instructions relating to tne medical treatment to 
wliicn injured employees are entitled are set forth on pages 4.1.053- 
4.1.0550. ) 

7. Request for Examination of Employee Mhen Claim Is m Doubt , Special Form 
CA-17 (see pages 4.1.075-4.1.076) 

8. Report of Hernia, Compensation Form CA-32 (see pages 4.1.079-4.1.081) 

9. Public Voucher for Services and Supplies of Hospitals and Physicians , 
Compensation Form S-69 (see pages 4.1.087-4.1.088). (Mimeographed in- 
structions relating to the preparation of Compensation Form S-69 are 
attached to the form.) 

The following forms of t^e United States Employees' Compensation Commission 
are also provided for use in WPA compensation cases. When the execution of 
one of these forms is required, detailed instructions will be furnished the 
project timekeeper by the local or State Compensation Officer. 

1. Claim of Dependents for Compensat ion on Account of Death, Compensation 
Form CA-5 

2. Affidavit Re lat mg to Represent at ives of Dec eased Employees , Compensa- 
tion Form CA-H2 

3. Affidavit of Undertaker, Compensation Form CA-M-3 

All compensation forms shall be prepared on typewriters if possible. If a 
typewriter is not available, tne form shall be prepared either with ink or 
indelible pencil. Tne instructions set forth herein witn respect to the 
preparation of compensation forms do not provide for a project file copy. 
In States where the State Compensation Officer desires that copies of com- 
pensation forms shall be filed on the project, the instructions herein may 
be amended accordingly. 

In addition to the compensation, forms listed above, the regulations of the 
Work Projects Administration require tlie project superintendent to report 
each injury on Accident Report, WPA Form 35 1, irrespective of whether the 
injury causes lost time or medical treatment. Instructions relating to the 
use and preparation of WPA Form 351 are set forth on pages 2. 5.046-2. 5.049 of 
the Manual. 

Revised Oct. 23, 1942 



TIMEKEEPING • 4.1.053 



Medical Treatment of Injured Employees 

As provided on pages 4.1.049-4. 1.050^ a- WPA nonadministrative employee who 
has sustained a traumatic injury in the performance of duty is entitled at 
Government expense to such medical treatment, including hospital care, as may 
be necessary due to such injury. However, theinjured employee may not obligate 
the Government for such expense without the authorization of the Work Projects 
Administration or the United States Employees' Compensation Commission. 

Project timekeepers are charged with the responsibility of authorizing 
medical treatment of injured employees in accordance with the rules and regu- 
lations set forth on pages 4.1 .049-/4. LOSS- Timekeepers who deviate from 
the rules and regulations in authorizing medical treatment may be held finan- 
cially responsible if the expense incurred is disallowed by the United States 
Employees' Compensation Commission. 

Instructions relating to (1) the designation of a physician or hospital by 
the project timekeeper in referring an injured employee for medical treatment, 
(2) types of cases for which medical treatment shall not be authorized without 
prior approval of the Compensation Office, and (3) cases involving inju- 
ries to employees paid in whole or in part by non-Federal sponsors or 
co-sponsors are set forth below. Special instructions relating to injuries 
involving the eyes and teeth and to cement burns are also prescribed below. 

SeleoJIon of Physician or Hospital .—The Federal Compensation Act requires 
that medical treatment tobe furnished injured Federal employees at Government 
expense shall be furnished by Federal medical facilities in every instance 
where such facilities are available and qualified to render theservice required. 

In locations where Federal medical facilities are not available, or where 
such facilities are inadequate to render the service required, injured employees 
shall be referred to reputable physicians who are graduates of recognized 
medical schools with the degree of M. D. and who are licensed to practice medi- 
cine in the State. Where lists of qualified physicians are furnished project 
timekeepers by the Compensation Officer, injured employees shall be referred 
only to physicians included on such lists. Physicians treating injured 
WPA employees will be paid fees not in excess of the minimum fees prevailing 
in the locality. 

Injury cases requiring medical treatment shall be distributed among available 
qualified physicians in as equitable a manner as possible. Except in doubtful 
cases, injured employees may indicate their personal preferences and such 
preferences may be honored if the physician is qualified and the selection 
will not materially disturb the equitable distribution .of cases ajnong available 
physicians. In doubtful cases injured employees may not indicate their per- 
sonal preferences and shall not be referred to physicians of their own choice. 
Where Federal medical facilities are not available, doubtful cases shall be 
referred by the project timekeeper to specially qualified physicians duly 
licensed under the State law to engage without limitation in the practice of 
medicine and surgery . A work-camp physician employed on a full-time basis may 
not receive renumeration from the Federal Government for any service rendered 
outside his tour of duty. If thework-camp physician isemployed on a part-time 
orperdiem basis, necessary treatment of compensable injury cases during his 
scheduled tour of duty shall be considered within the scope of his -employment . 
Although a part-time or per diem work-camp physician may submit charges for 
medical services rendered on compensable injury cases outside his tour of 
duty, every effort consistent with the welfare of the injured employee shall 
be made todistribute such necessary outside medical services among all avail- 
Revised Oct. 23, 1942 



Right to 

Medical 

Attention. 



— Authority 
of Timekeeper. 



Instructions 
on Authorizing 
Medical 
Attention 



Selection of 
Hiysician or 
Hospital. 

— Use of Feder- 
al Medical 
Facilities. 

—Use of 

Qualified 

Physicians. 



— Equitable 
Distribution. 



4.1.0530 • FINANCE 



able qualified physicians to prevent preferential treatment of work-camp 
physicians employed on a part-time or per diem basis. The hours of work re- 
quired and type of service to be rendered by a work-camp physician shall be 
stipulated in his contract of employment or assignment document. - 

_ _ Use of In cases where an injured employee requests in writing that he be treated 
Osteopaths. ^^ ^jj osteopath, authorization for such treatment may be issued within the 
scope of the osteopath's practice as defined by State law. Under no circum- 
stances, except an emergency, shall a doubtful case, i.e., one involving the 
issuance of Special Form CA-17, be referred to a physician whose practice is 
limited under the State law. Authorization for treatment by licensed doctors 
of chiropractic, naturopathy, massage, physiotherapy, mental healing, etc., 
shall' be issued only in cases where such treatment is specifically prescribed 
by a qualified physician to whom the injured employee has been referred. 



Added Oct. 23, 1942 



4.1.054 • FINANCE 



— Authoriza- Authorizat iQn for hospitalization shall be issued when prescribed by the 
pitalization!^ physician to whom the employee has been referred for treatment. 
— Form Instructions relating to theuseand preparation of the Special Forms CA-16 

Reference?" and CA-17 in author izing medical treatment and examination of inj ured employees 
are set forth on pages 4. 1.073-4. 1.076' 

Cases Cases Requiring Prior Approval of Compensation Officer Before Medical 

Requiring Treatment May Be Author ized.— Where there is no doubt that the employee's 
Approval of injury was sustained in the performance of duty and that the need for medical 
Compensation treatment resulted from such injury, authorization for medical treatment may 

be issued immediately by the project timekeeper (see pages 4. 1.073-4. 1.074). 

—General If it is doubtful ViThether the employee ' s injury was sustained in the performance 

emen . ^^ duty or that the need for medical treatment resulted from such injury, the 

project timekeeper may authorize amedical examination of the injured employee 

but shall not authorize medical treatment until such treatment is approved by 

the Compensation Officer. 

—Specific The following types of cases are always considered doubtful and medical 
cSggg^ treatment shall not be authorized by project timekeepers until there has been 

a medical examination and report, and approval of medical treatment has been 

forthcoming from the Compensation Officer: 

1. Hernia. 

2. Sprains and strains of any nature. 

3. Sunstroke, heat exhaustion, or heat prostration. 

4. Frostbite (freezing). 

5. Plant poisoning. Injury due to poison ivy, poison oak, and other poisonous 
plants. 

6. Insect bite. 

7. When accident alleged to have caused the inj ury occurred while the employee 
was traveling to or from the project by a route not considered the direct 
and most usual route to be traveled between the employee's home and the 
project . 

8. When the injury is the result of a fight. 

9. When the employee fails to report the accident alleged to have caused 
the injury within 48 hours after the accident. 

—Reopened ^° ^he following types of reopened cases, neither medical treatment nor 
Cases. medical examination shall be authorized by the project timekeeper without the 
approval of the Compensation Officer: 

1. Cases which have been disallowed by the Commission. 

2. Cases in which final payment of compensation has been made by the Com- 
mission . 

3. Cases where the employee lost no time from work and where the case has 
been closed more than 6 months. 

4. Cases where the Commission has made an award for permanent partial or 
permanent total disability. 

."S. Cases where the attending physician has once discharged the employee from 
further medical treatment as recovered from his injury. 

Since the authority of the Commission is required to reopen any case in 
which the employee complains of a recurrence of disability with respect to 
which there may be doubt that the disability is the result of the injury, or 

Revised Oct. 23, 1942 



TIMEKEEPING • 4.1.055 



in cases in which the final action of the Commission shall have been taken 
more than 6 months prior tothe complaint, theproject timekeeper shall furnish 
the Compensation Officer promptly with explicit information regarding 
the history of the injury case since it was closed, together with the reasons 
for desiring to authorize a further examination or further medical treatment. 
After the Compensation Officer has submitted this information to the 
Commission, by telegraph if necessary, he shall issue instructions to the 
project timekeeper as soon as the Commission advises him of its decision. 

Cases Involving Injur ies to Project Employees Whose Wages are Paid in Whole Medical Treat- 
or In Part by a Non-Federal Sponsor or Co-Sponsor . — Until approved by the ™f"*^ *^°'"t^T 

i-r J nloyees Paid 

Compensation Officer, project timekeepers shall not authorize medical by Sponsor, 

treatment to any person employed on a 'a'PA project where it is evident that _Anproval 
the wage of such employee at the time of the injury was paid in whole or in 

part, by anon -Federal sponsor or co-sponsor . All such cases should be promptly — *<ep<""ting. 
reported to the Compensation Officer with a full statement of the facts 
regarding : 

1. The arrangement in respect to the payment of the wage of the injured 
employee . 

2. Whether it appears that such employee may be entitled, under the Work- 
ren's Compensation Law of the State in which he was injured, to receive 
compensation for such injury. 

3. Whether such employee has applied for the benefits authorized by such 
State law. 

4. Whether such benefits have been or are likely to be granted. 

Injuries to Eyes and Teeth and Cement Burns.— Where an employee suffers an injuries to 
injury to his eyefs) and authorization for medical treatment may properly be ^^^ ^^' 
issued, such authorization for medical treatment shall be issued to an eye 
specialist if one is available. If no qualified eye specialist is available, 
the employee shall be referred to a general practitioner who may, if he con- 
siders it necessary, send the employee to an eye specialist in another city. 
Eyeglasses may not be furnished at Government expense, however, until author- 
ized by the United States Employees' Compensation Commission. 

When injury sustained by an employee in the performance of duty results in Injuries to 
damage to fixed false teeth or to natural teeth, dental treatment may be ^^' ' 
authorized, after prior approval of the United States Employees' Compensation 
Commission, to the extent of the damage caused by the accident. Wherever 
practicable, the Commission will request that such treatment be rendered by 
a United States dental officer or United States medical facility. 

Funds are not available under the Federal Compensation Act, however, for 
the repair or replacement of removable false teeth. 

In case permanent repairs toan employee's teeth are made necessary because —Injuries to 

r J ■, ^ ■ ^ -j^ ■-, J. J-, Permanent 

of damage resulting from an accident occurring m the performance of duty. Teeth. 
the employee shall be referred to a United States dental officer or United 
States medical establishment, where practicable. In localities where Government 
facilities are not available, the employee shall be instructed to secure an 
estimate from a reputable dentist of the employee's choice. This estimate 
should describe explicitly, preferably by diagram, the dental repairs considered 
necessary as the result of the accident, and should be submitted by the project 
timekeeper to the Compensation Officer for transmittal to the United States 
Employees' Compensation Commission, whose specific authorization is required 
before the Government cam be obligated for such dental repairs. 

Revised Oct. 23, 1948 



4.1.0550 • FINANCE 



Special Form CA-ig or Special Form CA-17 shall not be issued by the project 
timekeeper to aprivate dentist towhom the employee goes for a dental estimate 
in localities where United States medical facilities are not available. 

—Injuries to In case an employee sustains mouth injury, he shall be referred for medical 
the Mouth. examination or treatment in the usual manner. If it is determined that dental 
treatment is necessary as a result of the injury, the United States medical 
establishment or private physician, as the case may be, is authorized to refer 
the employee for emergency dental work. Any permanent dental replacements 
at Government expense, however, can be authorized only upon the specific ap- 
proval of the United States Employees' Compensation Commission as outlined in 
the preceding paragraphs. 

Injuries Re- Cement burns and kindred inflammations of the skin following exposure to 
suiting from ^j,g several forms of cement are not considered traumatic injuries within the 

Cement Burns. . « ti, , ,■ , 

meaning of the Federal Compensation Act. iherefore, medical treatment at 
Government expense may not be authorized in such cases. However, if an em- 
ployee sustains an accidental injury (such as a scratch, ruptured blister, 
or incised wound) in the performance of duty which may be aggravated by the 
presence of cement , either amedical examination or treatment may be authorized. 

Added Oct. 23, 1942 



4.1.056 • FINANCE 



Ejnployee' s 
Original 
Coopensation 
Report of 
Injury. 



Compensation 
Form CA- 1. 

— Time. 



Use and Preparation- of EMPLOYEE'S NOTICE OF INJURY AND ORIGINAL CLAIM FOR 
COMPENSATION AND MEDICAL TREATMENT, Compensation Form CA-I 

When an injury sustained in the performance of duty results in lost time 
beyond the day of the accident or requires medical treatment, a report of 
the injury shall be prepared on £m/>ioye« 's Notice of Injury and Original Claim 
for Compensation and Medical Treatment , Compensation Form CA-I. 

The report on Compensation Form CA-1 shall be prepared for the injured em- 
ployee by the project timekeeper and submitted in duplicate to the local or 
State Compensation Officer within 24 hours after the injury develops to such 
a degree as to require a report on Compensation Form CA-1. The data required 
for the preparation of Compensation Form CA-1 shall be secured from the in- 
jured employee. 



EHPlOrEE'S NOTICE OF INJURr AMD ORIGINAL CLAIU FOR 
COVPENSAT I ON ANO MEDICAL TREATMENT 



(To b« aubaltt.d to Ui. orflclol .uperlor by ovorr oaployo* Injurad In th« p.rrorkwc* of hi. duty, or loaoona on hi. behalf, olthln 48 
hour, oftor th« Injury. Thl. notlc. ohall b. glvon by dallvarinf It por.on.lly to th. official sup.rlor or by d.poaltlng It In th« aall prop. fly 
atuapod and addr.sead to th. official auperlor. It ahould b. r.talnad by tba official auparlor unloaa the Injury causea dlaablllty for eork 
beyond the day or shift in ehlch the Injury occurred, or reault. In u>t charee .(alnet the Conaleelon for nedlcal espenee, ehen It should be 
foreardad to the United State. Elaploye..' Coapon.atlon Coaal.alor * -' ■-' " /■ . „ . 



n uiy charee .(alnet I 
■1th report of Injury, 



Forv C. A. 2.) 



{■tre.t uic aiuit.r) 



[D.t. or tbl. ootic] 



1 hereby certlfV t^t I eas injured Iji Uie p«rI'onunce of ay duties on _ 
151 (61 B. 



(Day of «.«) 
1, Tile Itijury occurred «t . 



In tile folloMlQg ajuiner: . 

















(91 
































tlO) 




















Naaes of ■ItMSsfifl 


to injury: 












111) 














































5. If this noUc« MA 
first noUce vas gLvm wid 


not ^-ttn within 48 hours 
date: 


after 


the injury 


explain 

(121 


failure 


to give 


notice 


and 


state the 


name of the 


person 


to 


■faoa 


. 1TU.6 Injurr vu not caused by ay 
toxlcstlon, and I harebgr sake cl&ia fo 

(Ul 


wlllAil alGconducti intention to bring 
r conpensatlon and Bedlcftl treataent to 


about the injury 
■hlch I may be ei 
aae) 


or death of ayself or of another, nor by 
itltled by reason of the injury sustained 

(13) 
11^1 


■y 
by 


■e. 



tafor* coatwiatlon li vali, vrlttn dale en tan 



—Preparation. Compensation Form CA-1 shall be prepared in accordance with the following 
instructions: 

Ite» (1).— Eater tbe name of the town or clCy and t&e State wbere tne Injured employee 
receives bis mall. 

Itea (2). — Enter tiie employee's street or R. F. D. address. 

Iten (3). — Enter the date on wblcb the report Is prepared, sbonlng montb, day, and year. 

Itett (U). — Enter the date on which the accident resulting In Injury occurred, showing 
month, day, and year. 

Item (s). — Enter the day of the weet on which the accident occurred. 

Item (8). — Enter the time of the day the accident occurred. 

Item (7). —Eater the number of the project on which the accident occurred. 

Item (g).— Eater In the Injured employee's own words an explanation of bow the accident 
occurred. 



Item (9). — State the cause of the Injury, 
of the form. 



If more space Is needed, use the reverse side 



Item (10).— Eater the exact location and description of the Injury; that Is, which finger 
of which hand or what part of the arm, foot, leg, head, or body; and whether the wound was 
a cut, bruise, scratch, etc. 



TIMEKEEPING • 4.1.057 



Ite* (11). — Enter Che names and complete mailing addresses of the persons who witnessed 
the accident. 

Item (12). — This space may be left blanK. ir the report Is prepared within 48 hours after 
the injury occurred. If the report Is not prepared within 48 hours after the injury occurred, 
the reason shall be given In this space, together with the name of the person to whom notice 
of the Injury was first given and the date of such notice. If the accident was reported 
within 48 hours on Accident Report, WPA Form 351, signed by the injured employee, that re- 
port shall be referred to In this space. 

Iten (13). — In this space the injured employee snail sign his complete name (first name, 
middle Initial, and surname). If his signature Is represented by a marK or Is printed. It 
shall be witnessed by two other persons (see Item 14). 

Iten (14). — When an Injured employee signs by mark or prints his name, the signatures 
and mailing addresses of the two witnesses required shall be entered in this space. 



Iten (15). — Enter the Injured employee's Identification number. 



4.1.0^8 • FINANCE 



Use and Preparation of OFFICIAL SUPERIOR'S REPORT OF INJURY, 
Compensation Form CA-2 

Timekeeper's A report on Official Superior's Report of Injury, Compensation Form CA-2, 

Original is required in coni unction with each Employee ' s flat ice of Injury and Original 

Compensation ^ u 

Injury Report. C I aim f or Compensat ion and Medical Treatment, Compensation Form CA-I, A report 

is required on Compensation Form CA-2, therefore, of each injury sustained 

in the performance of duty which results in lost time beyond the day of the 

accident or requires medical treatment. 

Compensation The report on Compensation Form CA-2 shall be prepared by the project time- 

Form CA-2. keeper and submitted in duplicate to the local or State Compensation Officer 

—Time. with the report on Compensation Form CA-1. 

—Information In the preparation of Compensation Form CA-2, it is essential that a true 

To Be Supplied. ^^^^ unbiased account of the accident shall be presented. If neither the proj- 
ect superintendent nor the project timekeeper possesses a personal knowledge 
of the accident, the timekeeper shall conduct a preliminary investigation 
Before preparing the report. If there were no witnesses to the accident, 
statements shall be secured from those persons who had the best opportunity 
to learn about the accident, including persons to whom the injured employee 
may have first mentioned the accident or complained of being injured. 

—Explanation Space is provided on tne reverse side of Compensation Form CA-2 for state- 

°. . ments of the proiect superintendent and at least one witness. Where there 

Discrepancies f •> r 

With CA-1. are material discrepancies between such statements and the employee's account 

of the accident as reported on Compensation Form CA-1, every effort shall be 
made to secure statements from other witnesses in order to clarify such dis- 
crepancies if possible. 

-Preparation. Instructions relating to the entries required ontheface andontne reverse 

side of Compensation Form CA-2 are set forth in the following items. 

Item (1). — State In this space In tJie upper left corner of the Torm whether the Injured 
employee Is a nonadm.lnls trat Ive employee oran administrative employee. All employees paid 
from the project funds, Including appointive employees of the Supply Fund, are nonadmlnls- 
tratlve employees, and only employees paid from administrative funds are administrative 
employees for compensation purposes, 

Iten (2J. — Enter "Federal Works Agency — Work projects Administration." 

Item (3). — Enter "(name of State) WPA." 

Iten m) . — Enter the work project numher and the location of the project to which the 
Injured employee was assigned on the date of the accident. 

Iten Cs;,— Enter the work project number and project mailing address. 

Iten (6). — Enter In this space the name of the project superintendent or the name of the 
person acting In that capacity at the time of the accident. 

Iten (?}. — Enter in this space cne full name of the injured emjiloyee (first name, middle 
initial, and surname). It Is essential that the employee '.s given name oe shown, not merely 
his Initials; e.g., John W. Smltn or J. William Smith, not J. W. Smith. If the Injured 
employee Is a married woman, show her first name rather than tne first name of her husband; 
e.g., Mrs. Mary E. Smltn, not Mrs. John W. Smith. 

Iten (8). — Enter In this space the employee's Identification number. 

Items (9), (10), and (11). — Enter the employee's age, sex, and race, respectively. 

Iten (12). — Enter the employee's street or R. F. D. address. 

Itens (13) and (lU). — Enter the name of the city or town and tne State where the employee 
receives his mall. 

Iten (15). — Enter tne occupational title at which the employee was assigned when the 
accident occurred; such as, "laborer," "brick layer," "seamstress," etc. 

Iten (16). — Enter "Yes" or "No." 

Iten (17). — Leave this space blank If the answer to Item (16) Is "Yes." If the answer 
for Item (16) Is "No," state what the employee was doing at the time of the accident. 

Iten (18). — Enter the estimated length of time the employee has been working for the 
Government as a civilian. 

Revised Oct. 23, 1942 



TIMEKEEPING • 4.1.059 



Iten (19). — Enter the length of time tiie em-ployee has been employed on the project on 
which he was worltlng when the accident occurred. 

Item (20) • — Enter the dates ol any other injuries sustained by the employee while working 
lor the Oovernment. 

Item (21). — Enter the monthly wage the employee would have received for his personal 
services on the project it he had worited his total allotted hours Tor the month. 

Item (22). — Enter the word "month." 

Itea (23).' — Enter "None" unless the employee at the time ol the accident was assigned to 
a camp and was furnished subsistence for which a deduction was made from his monthly wage. 
In that event, enter in this space the charge established by the State Administrator's 
Order for such subsistence for l month and change the words "and subsistence" to "less 
subsistence . " 



OFFICIAL SUPERIOR'S REPORT OF INJURY 



StaccD 
Che Co» 



1 IffllTED BTATtS EHPLOTEZS' COHPCNSATIOJJ COIIJIISSION, Wasfilngtan, C. 
In l^e pgrfornanct oc duly wtilcti causfs uiy Olsat^lJlty fur war k lji; 
leal eipensv. This S\irm stioutd ut ai;i:onpBnle<l 117 C. *, I.J 



2. Bureau or office . 



Place of 

employment 



3. Place of enploynent 

4. Reporting office 



(iraanal, nuiqr ^ord, ■ 



(bocatlon of rupoTtlng ofjic 
5. Hame of supcrlntervient or foreman In charge when injury ocburred 



6. Name of Injured employee _ 
10- Hone address 



7. Age- 



(StTttt ond nhaterJ 



11. Occupation and division _ 

work? '^^' 



rOlH bot\, as labortr, AvII divialof; lnXtar, ■ocKt'W ihot, 
_ If not, what work? 



tStafl 
_12. Was enployee doing his regular 



The 



ured 13. Total lei^th of service with the Govemaent as a civilian? , 

employee 14, How long at present work In this establlshnent? 

15- Dates of other Injuries 



120} 



16. Hate of pay on date of Injury $_ 



fZll 



-per- 



1321 



17- Employee begins work at _ 
19- Hours worked per day 



(Bout, a. a. or 

(?9' 



f and subsistence valued at $ . 

1 and quarters valued at t 

.8. Regular day's work ends 



-per- 
. per- 



20- Oa>'s paid per week _ 



21. Place where Injury ( 

22. Date of injury 



(32) 



2CA. hte^jr.uni hours jer month _ 



23- Date enployee stopped work 

34. Date employee's pay stopped- 



_ J day of week _ 
. ; day of week _ 
. ; day of week _ 



i hour of day 
: hour of day 
; hour of day 





(35) 




(a 


(36) 


:> 


fa 


■ . or p 

(41) 


•-; 



25. Has employee returned to work? }.^?.i 

tail* dau and 

26. Will employee receive pay for any portion of above absence on account of: 

la) Annual leave f.^j L . 



tbj Sick leave _ 



(c) Any other reason. 



fOiu* axacE dafi! 



27- Describe In full how Injury occurred _ 



. State part of body Injured am) nature and extent of Injury . 



29- Did injury cause loss of any member or port of member? _ 



- If so, describe exactly _ 



90- Was employee injured while In performance of duty?_ 



^501 If not, or in doubt, give detailed statement - 
151) 



31. Was injury caused by: 

la) Willful misconduct of the employee?- 
himself or another? '531 

32. Was written notice of Injury given within 48 hours? _ 

of injury? 



'" ' (b) Intention of employee to bring about injury or death of 

(cj Employee's Intoxication? (Ml 



\g'o}fictT lAoutil aStaeh an oddieioniil staC«B«nt finn; C;i* rauon Jot Mi conclusion) 

i55J If not, did Immediate superior have actual knowledge 

(561 



Unsmr to TiMtCion 5. form C. t. 1, Buit ba caapltta >/ notlci 
33. Names and addresses of witnesses to injury 



IIJ disobilil? uilt conCinua /or *ora Cdan I day, tout SEOItunU of uitnaaaws made on 1 

, Was injury caused by a third party other than a Covenuaent employee or agency?. 
been instructed in procedun? under comnisslon's reculations? 



[xraa aida 0/ this far^) 
'561 If so, has enployee 



Medical 
attendance 



. Mame and address of pliysiclan who first attended case ^ 

. How soon after injury? 

, To what hospital sent? i§Zl !^ 



36. Name and address of physician now attending case. 



Signed this_ 



(Sitnatura of raforClntf offic 
(681 



4.1.060 • FINANCE 



STATEMENT F 11 1 TKESSES 




[ibt BMMaent al vlCneai abouU Ull Jubi utiac Ibt oitneaB a** ptraoosllr. or. It ht dia not iet ttit ln}urr occor, ]ub( ntiac bt toaai about It ana mata 
We lnror»atlon mta tltta hli.J 


•Ed OT iiQin 


(721 




1 


Sl^P^ thl-i rtny nf 173) , 10 




(741 




(aifnatur* of v<m«**^ 


175) 




Slg^wl this Hfly nr f76) , tq 




(77) 




ratfnolwr* 0/ MtMM^ 1 


STATEMENT OF GOVERNMENT MEDICAL OFFICER OR PHYSICIAN WHO FIRST 




(76) EXAMINED CASE 






exasined. 


ffaa. of tttloy,,) 


nn , 10 , Af. ■., nnd rilnnhlflrt Tnr wnrV. PrnhmhlA 

/foa or iM not) 


length of 


rH«»hll1fy .111 >« In .y nplnl™ rt1a«>,1Hty ,1,« 


to Injury 


nn , 19 








"""""'"""'""'"'"""■'"""" 1 






Discharged OUier disposition 




R»upW 






Sipwd fhli rt«y of . 1« 










[fltl.J 



Item (St). — When subsistence Is turn Ished , enter the word "montn"; otherwise, leave blank. 

Item (25). — Enter "None" unless the' employee was assigned to a worK camp and was furnished 
quarters Tor which a deduction was made from his monthly wage. In that event, enter In 
this space the airixed charge for such quarters for 1 month and change the words "and quar- 
ters" to "less quarters." 

Item (26). — Enter the word "month" when quarters are furnished; otherwise, leave blanK. 

Item (27). — Enter the hour of day when worii on the project Is normally scheduled to begin. 

Item (28). — Enter tne hour of day when worn, on the project Is normally scheduled to end. 

Item (29). — Enter the number of hours per day the project Is normally scheduled to worK. 

Item (30). — Enter the number of days per weeK the project is normally scheduled to worn. 

Item (31). — (a) If the injured employee Is a project wage employee, enter the naximun 
number of hours he would be required to work per calendar month to earn the calendar monthly 
wages entered, for Item (21). 

(b) If the Injured employee Is a project supervisory employee, enter the minimum number 
of hours per calendar month he would be required to work In order to earn the calendar 
monthly wages entered for item (£1). 

Item (32). — Enter the number of the work project to which the employee was assigned at 
the time of the accident and the place where the accident occurred; e.g., "WP-6700, In the 
500 block on Austin Street, Waco, Texas"; or "WP-6800. 8 miles south of Waco on the Waco — 
Austin Highway. " 

Item (33). — Enter the date on which the accident occurred, showing month, day, and year. 

Item (SV). — Enter the day of the week on which the accident occurred. 

Item (35). — Enter the time of the day the accident occurred. 

Item (38). — Enter the date on which. the employee stopped work because of the Injury. 

If the employee did not stop work because of the Injury, enter the words "Did not stop." 

If an Injury becomes disabling when an employee Is not working on the project, show that 
he stopped work on the last day he worked on the project with a notation In the margin; 
such as, "Completed assigned hours." 

Revised Oct. 23, 1942 



TIMEKEEPING • 4.1.061 



If the Injury occurred en route to worn, and prevented the man rrom worklns on tne day or 
tne Injury, Insert In this space the last date for which the employee received pay on the 
project with a notation in the margin; such as, "Injured en route to work." 

Item (37). — Enter the day of the weeK on which the employee stopped work because of the 
Injury . 

Item (38). — Enter the time of the day the employee stopped work, because of the Injury. 

Iten (39). — Enter the date on which the employee's pay stopped on the project because of 
the injury. 

If the employee's pay did not stop because of the Injury, enter "Did not stop." 

If an Injury occurred while the employee was en route to worli and prevented him from 
wording on the day of the Injury, Insert In this space the last date for which the employee 
received pay on the project with an appropriate notation In the margin. 

Item (HO). — Enter the day of the weeK on wnlch the worker's pay stopped because of the 
injury. 

Item. (HI). — Enter the hour of day work on the project Is normally scheduled to end. 

Item (m). — If the answers to Items (36) and (39) Indicate that the employee did not stop 
work, and that his pay did not stop oecause of the injury, leave this space blank. If the 
answers to Items (36) and (39) Indicate that the employee did stop work or that his pay 
stopped, enter in this space "Yes" or "No." If "Yes," also give the date and the hour of 
the day the worker returned to work on the project; e.g., "Yes, April 4, 1938, Monday at 
8 a.m. " 

Items (LIS) and (HU). — Enter the word "No" for each Item If the Injured employee Is a proj- 
ect employee. 

Appointive employees charged to the supply fund account may elect to take accrued sick 

and annual leave when disabled due to an Injury sustained In the performance of duty. In 

such cases, the Inclusive dates of tne period during which such leave will Be utilized 
shall oe given. 

Iten (tS). — If there Is any reason entitling the employee to receive pay during his disa- 
bility or during any portion of his disability , state the reason and indicate in this space 
the first and last dates for the period during which he will receive pay. 

Item (US). — Enter In this space a brief description of how the accident which caused the 
injury occurred. 

Item (U7). — Enter the exact location and description of the Injury; that Is, which hand 
or what part of the arm, toot, leg, head, or body; and whether the wound was a cut, bruise, 
scratch, etc. 

Item (ii8). — Enter "Yes" or "No." 

Item (U9). — In this space, name exactly the loss of any member or part of member of the 
body In the accident If a member or part of member Is lost; otherwise, leave blank. 

Item (50). — Enter "Yes" or "No." 

Item (51). — If the project timekeeper doubts that the employee was Injured In the per- 
formance of duty, the project timekeeper shall enter In this space a definite statement as 
to why the accident Is thought not to have occurred in connection with the injured person's 
employment on the project. 

Item (52). — Enter "Yes" or "No." 

Item (53). — Enter "Yes" or "No." 

Iteu,(5V). — Enter "Yes" or "No." When there Is a question of responsibility on the part 
of a third party, statements taken from witnesses shall Include all available Information 
regarding the Injured person's actions and physical conal tlon preceding the accident. Wnere- 
ever it is possible to do so, the medical evidence to be submitted to the Commission shall 
be based on an examination of '-he original hospital records and on a careful questioning of 
the attending physicians, p.irtlcularly the physician who first examines or treats the Injured 
employee on the day of the Injury. Most hospitals will pe.rmlt an examination of the original 
records when authorized to do so by the Injured person. The refusal of any hospital to allow 
an Inspection of Its records by an accredited representative of the Compensation Section 
of the Work Projects Administration shall be brought to the attention of the State Compensa- 
tion Officer promptly so that the State Compensation Officer may Inform the Commission and 
also advise the hospital that the Commission may refuse to pay the hospital bill. 

Item (55). — Enter "Yeo" or "No." 

Iten (56;. — Enter "Yes" or "iio. " 

Revised Oct. 10, 1941 



4.1.06Z* FINANCE 



— — Project 

Superintendent 

Statement. 



In 

Case of Back 
Strain. 



In 

Cases 

Occuring to 
or From Work. 



Item (57). — Enter the names and malllnij addresses of tne witnesses to the accident. 
Itez (58). — Enter "Yes" or "No." 

Item (59). — ir the answer to Item (58) Is "Yes," answer "Yes" or "No"; otherwise, leave 
blank. 

Item (60). — Enter the name and mailing address of the physician who first examined or 
treated the injured employee after the accident. 

Item (ei). — Enter the date and the hour of the day the employee was first examined or 
treated after the accident. 

Items (62) and (63). — If the worker was sent to a hospital for treatment, enter the name 
and address of the hospital. 

Item (61). — Enter the name and mailing, address of the physician In charge of tne case 
when this report Is prepared. 

Item (65). — Enter the date on which the report Is prepared. 

Item (66). — Enter the mailing address of the project. 

Items (67) and (68). — These spaces are provided for the signature and title of the person 
preparing the report (normally the project timekeeper). 

Items (69) and (70). — These spaces are provided for the signature and title of a WPA em- 
ployee (usually the project timekeeper) qualified to certify that the Injured person was 
on a WPA pay roll at the time of the accident. 

Item (71). — If tne certification as to the Injured person being on a WPA pay roll at the 
time of the accident is executed by someone other than the project tlraeKeeper, this space 
shall be used to state the reason why such certification was not made by the timekeeper. 

Item (72). — This space shall be used by the project superintendent to provld? a statement 
In narj-atlve form of his knowledge of the accident. In all cases, this statement shall 
Include (a) the project superintendent's name and mailing address, (b) the date and time 
of day of the accident, (c) an explanation of how the project superintendent obtained his 
knowledge of the accident, (d) a concise statement of what he actually saw and Knows about 
the accident, (e) a clear description of how the accident occurred , and (f) a clear descrip- 
tion of the Injury. 

When an Injury is a back strain or Is due to lifting or carrying an object, the statement 
of the project superintendent shall also Include: 

1. A description of the work the employee was doing and the circumstances surrounding 
the accident 

2. The size, shape, and weight of the object lifted 

3. How high It was lifted and how far It was carried 

4. What position the Injured man was in when the injury occurred 

5. Whether the Injured employee was carrying the object alone or others were helping him; 
if others were helping him, state how many 

8. When the employee first complained about hurting himself 

7. The date and time of the day the employee first complained of hurting himself 

In cases Involving employees Injured while traveling to and from tne ir homes and the proj- 
ect, the project superintendent's account of the accident shall Include: 

1. A statement as to whether the employee was en route to or from the project , and whether 
the accident occurred on the premises of the employee's residence 

2. A statement as to whether the employee was traveling the direct and most usual route 
to and from the project and his home; If he were not traveling such route, the reason 
tor the deviation snail be given 

3. A rough sketch attached to the form showing by street or road names the route the 
injured employee was traveling at the time of the accident. The sketch shall show the 
location of the project, the location of the employee's home, and the place where the 
accident occurred. If the route shown as being traveled by the employee at the time 
of the accident is not the correct and most usual route between the employee's home 
and the project, the proper route shall be shown In the sketch. The sketch shall be 
signed by the project superintendent. 

Revised Oct. 10, 1941 



TIMEKEEPING • 4.1.063 



When the employee Is Injured through the operation of a motor vehicle, the project super- — — — In 
mtendent shall Include m his account of the accident: Cases 

Involving 

1. The name and mailing address of the owner of each motor vehicle Involved In the accident Plant 

Fois oning . 

2. The name and mailing address of the driver of each motor vehicle Involved In the accident 

3. The license number, make, and model of each motor vehicle involved In the accident 

4. Whether the driver of either motor vehicle was paid on the day of the accident for 
services asan employee of the Work Projects Admlnlstrat' on ; Ifso, his name and mailing 
address shall be Included 

5. Whether the owner of one or both motor vehicles has a contract with the Work Projects 
Administration 

6. If the owner of the truck was hired by the project sponsor, the name of the project 
sponsor and the basis of hire between the project sponsor and the truck owner 

7. Whether either or both of the owners carry liability Insurance 

8. Indication, after Inquiry from those In position to know, as to whether the owner of 
either or both trucks Is financially responsible 

In cases allegedly due to heat exhaustion, heat prostration, and sunstroke Involving only — — — ^n 
nedlcal expense and no compensable lost time. Form CA-i, Form CA-g, and a report from the Cases of 
attending physician on Special Form CA-17 will be the only Information required. Heat Exhaus- 

tion. 

Insuchcases, however. Involving compensable lost time, the project superintendent is ac- 
count of the accident shall include: 

1. The nature of the work performed by the Injured employee at the time of the alleged 
accident 

2. The exact working conditions; that is, depth of excavation, whether between narrow 
walls, on a roof, etc. 

3. The temperature and whether or not any breeze could reach the worker 

4. Duration anddegree otexposure; that Is, how long and whether constant or Intermittent 

5. The nature of the injured employee is complaint immediately after his exposure; that 
Is, where did he say his pains were, was he perspiring, did he say that he was hot, 
did he say that he was cold, etc. 

6. A report signed by an official of the nearest United States Weather Bureau station 
showing hourly the temperatures, humidity readings, and wind velocity on the date of 
the alleged Injury 

7. A special report from the attending physician, in addition to the medical report on 
Special Form" CA-17, giving Information with reference to the following: 

(a) Was the patient conscious or unconscious 

(b) Give duration If unconscious 

(c) Give pulse rate and character of pulse (full, bounding, small, thready ) 

(d) Give respiratory rate and character of respiration (stertorous, shallow, deep, 
sighing) 

(e) Give condition of skin (hot, dry, flushed, cool, moist, sweating) 

(f) Was condition accompanied by nausea, vomiting, or prostration 

(g) Was condition followed by headache or dizziness 

(h) How long before claimant was able to resume his work 

(1) Is there previous history of sunstroke, head Injury, epilepsy, or fainting spells 

(J) Is there present a generalized arteriosclerosis, heart lesion, diabetes mellltus, 
or kidney trouble 

When the employee claims that he Is suffering from poisoning due to coming In crontact — — —I" 
with poison ivy, poison oak, orslmllar plants while In the performance of duty, the project Cases In- 
superlntendent shall Indicate in his account of the accident: volving Plant 

Poisoning. 

1. Whether or not poisonous plants were prevalent in the location where the claimant was 
working 

Revised Oct. 83, 1942 



4.1.064 • FINANCE 



Z. Whetlier or not, to his knowledge, the claimant came In contact with poisonous plants 
on the project site 

3. Whether or not other workers at the same location developed the same condition 

— — — In In cases Involving employees injured as the result of a fight or assault, the project 

Cases Involv- superintendent is account of the accident shall Include: 



ing a Fight. 



1. A statement from each participant to Indicate his version of the fight or assault and 
events' leading up to It 

2. A statement to Indicate: 

(a) Who Is considered to be the aggressor or instigator of the fight or assault 

(b) Any facts which will show whether ornot there wasany previous 111 feeling between 
the participants 



(c) I 

being 



nf ormatlon as to whether either civil or criminal action has been Instituted or Is 
lelng considered by any of the participants, and the outcome of such action, If known 

— — — Speci- Specimen statement for project superintendent: 
men Statement. 

"My name Is Sam A. Smith, residence nfi Spring Street, Marshall, Texas. I am project 
superintendent of WPA project 6000, a road construction project located about 5 miles 
south of Marshall, Texas. About 9 a.m., April 1, 1938, my timekeeper, Fred B. Bailey 
reported to me that John R. Roe, one of the project workers, claimed he was Injured 
about 3 p.m., March 31, 1938. As I, myself, did not see the accident, I questioned 
John R. Roe, Arthur A. Wright, and other workers. I was Informed by these persons 
that John R. Roe was helping three other employees carry a 4» x 12" 116' bridge timber 
when he stumbled over a rock and the end of the timber Roe was carrying fell to the 
ground. He skinned the first and second fingers of his right hand and also stated 
that he felt a sharp pain In his left groin Immediately after the occurrence and that 
he still felt this pain when walking. It was a long piece of timber weighing about 
300 pounds. The man, after lifting It about 3 feet, had carried It 15 or 20 feet." 

Item f73;. — Enter the date the statement Is signed. 

Item C7«;. — This space Is provided for the signature and title of the project superin- 
tendent. » 

— — Eye-Wit- Item (75) . — This space Is provided for an eyewitness account of the accident. If there 
ness State- were more than one eyewitness, additional accounts shall be secured and attached to the 
ment. form. If there were no eyewitnesses, statements shall be secured from persons who had the 

best opportunity to know about the accident. 

The accounts of witnesses should be provided as nearly as possible In the same form as 
that outlined above for the project superintendent is account. A specimen witness' state- 
ment follows: 

— — — Speci- "My name Is Arthur A. Wright. I live on Rural Route ^4, s miles west of Marshall, 
men Statement. Texas. On March 31, 1938, about 3 p.m., John R. Roe, George M. Brown, Casey Jones, 

and I were carrying a 4" x 12" x 16' piece of timber weighing about 300 pounds while 
working on the project when, for some reason, John R. Roe stumbled, causing the timber 
to fall. After the timber had fallen, I saw John Roe bent down with his right hand 
under the timber. The first and second fingers of his right hand were mashed and he 
held his left hand to his left groin, complaining that he had a severe pain in that 
place. He did not work any more that afternoon." 

Item fye;. — Enter the date on which the statement was signed. 

Item (■77;. — This space Is provided for the witness' signature. If the signature Is repre- 
sented bya mark oris printed, Itshall be witnessed by two other persons, each of whom shall 
sign and give his mailing address. 

Iten C7s;. — This portion of the form may be left blank If a physician's report on Special 
Form CA-16 or CA-17 Is attached. If such a report Is not attached, the attending physician 
shall be requested to execute this part of the report. 

-Report When an injured employee, after returning to work, again becomes disabled 

Recurrence due to the Original injury, the project timekeeper shall promptly report the 

of njury recurrence of disability on Compensation Form CA-2. The word "Pecurrence" 

shall be clearly entered in the heading of the form in such cases, and the 
report shall repeat enough of the facts to identify the injury and show clear- 
ly the new dates when work stopped and when pay stopped. 

Revised Oct. 23, 1942 



TIMEKEEPING • 4.1.065 



Use and Preparation of CLAIM FOR COMPENSATION ON ACCOUNT OF INJURY, 

Compensation Form CA-1 

When the disability of an employee injured in the performance of duty extends 
beyond tne 3-day waiting period, the employee 's initial claim for compensation 
on account of disability due to the injury shall be submitted on Claim for 
Compensation on Account of Injury, Compensation Form CA-4. 

Compensation Form CA-4 provides spaces (1) for the injured employee's claim, 
(2) for a report and certification by the attending physician, and (3) for a 
report and certification by the injured employee's official superior. The 
injured employee's claim on the face of the form shall be prepared for the 
employee by tne project timekeeper on the basis of information furnished by 
the employee. The project timekeeper also shall execute the certificate on 
the reverse side of the form which is required of the employee's official 
superior and shall have the attending physician execute the certificate re- 
quired of him. The complete claim shall be submitted to the local or State 
Compensation Officer in duplicate. 

If the employee is able to resume work within 18 days from the date disability 
commenced, the claim for compensation shall be prepared on Compensation Form 
CA-4 promptly upon termination of the employee's disability. If the employee 
is still disabled at the expiration of 18 days from the date disability com- 
menced, Compensation Form CA-4 shall be prepared promptly upon the expiration 
of such 18-day period. Claims for compensation for subsequent periods of 
disability due to the injury shall be prepared on Claim for Continuance of 
Compensation on Account of Disability, Compensation Form CA-8 (see pages 
4.1.070-4.1.072). 

Where preparation of the initial claim on Compensation Form CA-4 is delayed 
and compensation is claimed for a period in excess of 15 days (18 days minus 
the 3-day waiting period) , an explanation of the delay shall be provided. 

No claim will be considered by the United States Employees' Compensation 
Commission which is not submitted witiiin 1 year from the date of the injury. 
It is the responsibility of the project timekeeper to keep informed as to the 
status of each injury case in order that claims for compensation may be sub- 
mitted promptly. In cases where the project timekeeper is unable to contact 
the injured employee for any reason, the timekeeper shall advise the local or 
State Compensation Officer. If the employee has moved or is hospitalized out- 
side the timekeeper 's district, he shall advise the local or State Compensation 
Officer of the employee's new address or the name of the hospital. 

In cases where a medical examination has been authorized on Request for 
Examination of Employee When Claim Is in Doubt, Special Form CA-17 (see 
pages 4.1.075-4.1.076), and it appears probable that such claims will be con- 
sidered compensable, Compensation Form CA-q. shall be prepared by the project 
timekeeper with oath .administered under the authority of General Order No. 3, 
Revised, of this Administration for review by the Compensation Officer. 

Detailed instructions relating to the entries required on Compensation" Form 
CA-4 are as follows: 

Items (IJ, (2), and (3). — Enter Che emBioyee's full name (first name, middle Initial, and 
surname), a^e, and sex, respectWely. 

Items (n) , (5), and (6). — Enter the employee's complete mailing address; I.e., street or 
R. F. D. number, town or city, and State, respectively. 

Item (?>. — Indicate whether employee Is married, single, or widowed, by crossing out the 
two words not applicable. 

Revised Oct. 23, 1942 



Timekeeper' s 

Initial 

I nj u ry CI aim 

Report. 



Compensation 
Form CA-4. 

— By Whom 
Prepared. 



— When 
Prepared. 



— Explanation 
of Delay in 
Submission. 



— 1 Ye ar 
Limitation on 
Submission. 



Use of 

Compensation 
Form CA-4. in 
Doubtful Cases. 



-Preparation. 



4,1.066 • FINANCE 



CLAIM FOR COMPENSATION ON ACCOUNT OF INJURY 

[To b« riled "ith the offlcl*! «uporlor, wltbln 60 d»ye »fter the Injury caualng dlB»bllUy for Bore thmn 3 dK]r«, for transiiiaaion 1 

the UNITED STATES EMPLOYKBS- COKPWSITIOH COKMISSIOk] 

CLAIM miJT «£ FILED tITHK ONE TE»» *FTEII IllJUir 

Section 39 of the Co*ip«na4.tlon Act or S«ptefflbar 7, 1916, provides that whoever oftkoo, : 
NOTICE: netit, Imo-lng It to be false, *h»Jl be guilty of perfury end ahall be punished by ft fin. 
(n«nt for not iwre then one year, or by Both such fine and iBprleorutent. 



1. Noae of Injured eaployee - 
4. Mall address 



(Strcvt ud eiMlxr] 
. Harried, single, vldowed. 6. Race >. 



(Cttj er towi) 
. 7. Occiq>atlon and division _ 



B. Rate or pay when Injured, %_ 



tlOl 



per . 



(in 



(a) Were subsistence and cjuarters furnished by the United States? 

I were they received In addition to rate of pay? !_131_ 
or 
was their value deducted fro» pay? 

(c) If either case, state value: Subsistence, t- 



114) 



(151 



(161 



(AnstMr 'T*a' to onal 

quarters, $__UZL_ 



9. Tlae of Injury 

10. Dtsahlllty for work began _ 



11. First able to reeme usual occupatlcn. 



12. Period for which cowpensaUon Is claimed. Froa _ 



(281 







taoi 






(2H 


a. 






(23) 




(Hour 


• .a. or p.a.) 
t24) 


■ ■ 




to . 


(D«T or ncEl 

" t261 
{D*r of -•el) 




(Bour 


(27) 


■ . 




(29) 


(Hour 







Have you received aqy pay fro* the Govem»etit cfcirl/ig period of disability: 

On account of aivmial or sick leave _ (-2CJ . DaMB .— 

Specl(> any other reason ^-5=J Datae _ 



, Total asount, $_ 



14. Bave you worked for anyone during the period of disability? _ 



If so, give naae and address of 



^iployer, dates worked, rate of pay, and total aiKunt earned - 



(391 



'40) 



, Were you fXimlshed subsistence or quarters (other than in hospital) during period of disability? _ 

If so, give dates «» which subsistence or quarters, or both, were furnished 

, If ■edlcal, surgical, or hcwpltal service was furrOshed by private jtiyslclans or hospitals, sUte a«ount of expense incurred, $_ 

and subalt an Iteslzed bill for this service with an explanaUon of reason for not using United States Bedlcal officers or hospitals, 

if available. 
. If transportation and other expense necessary to enable you to secure proper ■edlcal and hospital treatment were incurred by you, sUte 

aaount of expense so incurred, $ LIU If relaburse^mt Is clalKd sutalt itealzed receipted bill for such expenses. 

XJtvt i«(<s, placet of Iraval. and aBcmnt >•«; also any tfxclat ai^ou* ti*e«Jia») »«ci»in« yo* *atf M trcvl frot your r»gt,l 



t prof*' aadicci irtaManlJ 



, Place where injury occurred . 
, Cause of injury 



(421 



•aact location. 



[ or nuafta' of I 



iUinf, • 



t (aoctly hcv injury t 



20. Mature and extent of Injury causing disability _ 



21. Bave you aade clai» against any person for damages on account of the Injtiry described above? _ 
If you have received any Boney In payaoit of damages, sUte awxwit, $ 2 



{■•J Have you ever been in the Military or naval service? lAJ 

served and in what organization . 

(b) Have you ever applied ftor coapensatlon or pension cm accoiMit of such service? Li2J 

give clala nuaber and office where filed LSU . 

(c) Ire you now receiving ctmpensaUtm or pension, retaifter, or retlr«ent pay «n acco«it of such service? _ 

If BO, gjve details iliZL, . 



If so, state approxlaate periods 



Sa. Bave you applied for, or received, amilty ixxler Civil Service ReUrcMnt Act? 

34. Chtes of other injuries, If any, on account of whlcb you have aade clalas for ca«perB8tl(n _ 



Buetalned by ae while In the performance of dv 

^ ,. _. jy Intention to bring al)out the Injury or death 

or anaii or oDOEaer, or ti ay Intoilcitlon. i"Ea¥e"baM disabled on account of thl* Injury and have not refuaed or failed to perfoPm any work 
I a«a Alo to do during the period for whlcb coapenaaUon la clalned and every statement set forth above in suppor' 
b««t «r ay knowledge oiid belief. 



/ BOtce clalw for coapooaation on account of the injury described above, wblcb 

dutj'rer tha Daltad States, aald Injury not belnc duo to etilrUl misconduct on ny part or to ay 
of ayaair or f '" - "-- "— ' ^ *— .....-...-.- 



ofmy claln la true i 



_ day of — 



-I, 



Bubscrlbed and sworn to before ae this 
(641 



(56) 


(631 


(JtjBolvr. or clataoatj 


(65) 


(661 


rJtf»lvra 0/ offtelai aaalal>t«<-(<v ooH/ 

(fl 



Items (8) Old (9) . — ^ter the employeeis race and assigned occupation as ot the date of 
his Injury, respectively.. 

Item fio>.— ISnter the calendar aonthly earnings the worlter would hare received at his rate 
of payat the time of Injury (Including the value of subsistence and quarters. If furnished). 
If he had worked his total assigned hours for the calendar month. 

Item fjj;. — Enter the words icalendar aonth.< 

Item fj2;. — Enter "Tes» or "No". 

Items (13) and (iu). — lt the entry for ltem(i2) Is iNo," leave Items (13) and (14) blank. 
If the entry for Item (i£) Is "Tea," and the employee at eta time of the acciaent was as- 
signed to a work camp, and was furnished subsistence and quarters for which a deduction was 
made from his wage, enter 'Noi for Item (13) and "Tes" for Item (14). 



Revised Oct. 23, 1942 



TIMEKEEPING • 4.1.067 



*TTENDIMG PHYSICIAM'S CERTIFICATE AND MEDICAL REPORT OF DISABILITY 



1 CEHTIFT that - 



„has been under ay professional care from 



(lamt of injured totloyl 
, Inclusive, for tiie efTects of injuries sustained oii_ 



In my opinion, employee has been totally disabled for all work fTOB . 
and partially dialled for usual occupation fro« 

r»ras 1 
Patient 1 j,jj„ ^ I able to resuae regular work 

f was 1 
patient j ^^y ^ t able to resuae ll^t work 

1. Dates of treataent visits: (a) Office 

(b) Home (c) Hosj 

a. Nature of treataait provided for effects of injury 



_ (b) Date performed _ 



3. What further treataent Is recoratended? 



Specify special services indicated. If any, such as: Consultation, hospitalization, orthopedic a^^llances, etc_ 



4. State what history of Injury was given by eaployee . 



5. Describe the symptons or physical findings for which treatnent was given _ 



(a) X-ray — laboratory — specialist's reports . 



6. State how your findings conftna your opinion that the disability was due to lnjury_ 



7. Describe coapllcatlng and other concurrent diseases or disabilities present . 



8. Employee was confined (a) to his home fro» 

9. Are permanent effects of the injury probable? _ 



(b) to bed fro» . 



_Deserlbe in detail 



10. If injury caused loss or dysfunction of a part, describe such loss In terns of function _ 



medical relationship of the condition I 

^__, ._ _. ^ __ , _ __ _ __ :rlblng the onset and clli ' - 

condition, and discuss the medical aspecte of the cose which Justify your opinion of Che causal relationship to an injury. 

I aa licensed to practice *edlclne and surgery in the State of 



iSlinatvr* of attcndlnf fKyalelan} 



CERTIFICATE OF OFFICIAL SUPERIOR OF INJURED EMPLOYEE 
ffteport of injury (Form C. A. 2) If not heretofore forwarded Lo the Commission, should accocrpiuiy this claim.] 



ir any circumstances have arisen which alter th< 
superior disagrees with any of the slatementB made 1 
under "Remarks . " 

1. If the injured enployee Is a piece worker ( 



I Irregular worker, what were his gross earnings during the aonth luedlately preceding the 



'tings ikeatd In gtmn far J 



} (Q /tbruar) g , Inctuiii 



2. Has employee resuned work?_ 



. If so, give date arid hour^ 



3. Has eaployee been paid for any portion of the absence for which coapensation is clalaed?_ 



. If 50, state inclusive dates 



Injured while In the perfo 



of my knowledge and belief. 



(Stlnalnra of offici 



Itens (25), 0.16), (17), oru2 fis;. — If the entry for Item (12) Is «No,« leave Items (15) 
to (18)» inclusive, blanlc. If the entry for Item (12) Is wYes,! enter the value of sub- 
sistence and quarters for a calendar month as established by State Administrator's Order. 

Itens (19) f (20), <^nd f^j;. — Enter the date, day of weefc, and time of day the Injury 
occurred , 

Itens (22)/ (23), and ('^i/; . — Enter the date, day of week, and time ofday disability com- 
menced. 

Itens (25), (26), <^nd (27;. — Enter the date, day of week, and time of day the employee 
was first able to resume work at his regular occupation. If the employee Is still unable 
to resume work at his usual occupation as of the day the form Is prepared, enter "Still 
disabled" for Item (25) and leave items (26) and (27) blank, 

Iten ('2s;, — Enter the date on which the employee became entitled to compensation. This 
will be the first calendar day after the required 3-day waiting period. 

Example l: Disability began at 2 p.m., March 4, and tte employee received his regular Examples 

wage for March 4 on the project pay roll. In this Instance compensation wonild for Computing 
begin on March 8. 3 -day Siting 

Period. 

Revised Oct, 23, 1942 



4.1.068 • FINANCE 



Eiample g: The employee sustained a dlsaDllng iQjury at 7 a.m., March 4, while proceed- 
ing from his home on the correct and most usual route to the project. As he 
had not begun to work on the project, he may not be paid on the project pay 
roll tor March 4. In this Instance March 4 would be counted as the 1st day 
of the 3-day waiting period and compensation would begin on March 7. 

Example 3: The employee received a minor Injury on March 4. first aid was administered 
and he completed his full day's work. The project was closed from March 5 to 
March 15. On March 12 the employee Informed the project superintendent that 
his Injury required a physician's care because of infection. The physician, 
from his examination of the injury and from the history of the Injury obtftlned 
from the employee, stated that In his opinion disability for work because of 
the Injury began March 8- The project being closed, the employee received no 
pay on the work project pay roll for March g. In this Instance March 8 would 
be counted the first day of disability and compensation would begin onMarch 11. 

Item ^29;. — Enter the day through which compensation Is claimed. 

Items (30), (31), <»n<J f32;.— In the case of project employees, the entry for Item (30) 
shall be "No,!! and Items (31) and (32) shall be left blank. Appointive employees, however; 
may elect to take accrued leave Instead of compensation during a period of disability due 
to a compensable Injury, and In such cases appropriate entries shall be made for items {30)t 
(31), and (32). 

Iteas (33), (3U), and (35^, .— If the employee received pay from the Government during the 
period ofdlsablllty forany reason other than annual or sick leave, the reason for such pay 
shall be stated, together with the dates for which pay was received and the total amount. 

Item (•35;. — Enter "Yes" or "No." 

Iteu (37).— It theentry for Item (36) Is "Yes", enter the name and address of the employer 
for whom the Injured employee worked, the calendar dates worked, the rate of pay, and the 
total amount earned; otherwise leave blank. 

Iten ('sg;. — Enter "Yes" or "No." 

Iten (39;. — If the entry for item (38) Is "No," leave Item (39) blank. It Che entry for 
Item (38) Is "Yes," enter Item (39) the dates on which subsistence, or quarters, or both 
were furnished. 

Ite* (i/oj • — Lsave blank unless the employee has paid for medical treatment for his Injury 
with his own funds. In that event. Insert in this space the amount paid and attach to the 
form an Itemized, receipted bill for the amount paid accompanied by a statement explaining 
his reason for securing this service. 

Iten (ul) . — Leave blank unless the Injured employee Incurred expenses for transportation 
and other incidentals In securing medical and hospital treatment for the injury. In that 
event. Insert In this space the amount of such expense. When reimbursement Is claimed for 
this expense, attach tothe form an Itemized, receipted bill giving thereon the dates, places 
of travel, and amounts paid. 

Item (1^2;. — Enter thework project number and the place where the accident occurred; e.g., 
"WP-6700. In the 500 block on Austin Street, Waco, Texas"; or "WP-gsoO- 8 miles south of 
Waco on the Waco-Austin Highway"; or"WP-6900> Inthesewlng roomat4i9 South St . Mary 's St., 
San Antonio, Texas." 

Item (1/3; . — Enter a brief description of how the accident which caused the injury occurred. 

Item (1^:;; .— Enter the exact location and description of the Injury; that Is, which hand 
or what part of the arm, foot, leg, head, or body; and whether the wound was a cut, bruise, 
scratch, etc. 

Item (1/5; - — Enter "Yes" or "No." 

Item fi^g; . — Enter the word "None" unless the employee has received money from someone 
other than the Government Inpayment for damages due to the accident. In which event, enter 
the amount received. 

Item («7;. — Enter "Yes" or "No." 

Item (u8).— lt the entry for Item (47) Is "Yes," enter for Item (48) the approximate 
periods of service and the name of the branch of the armed forces served; otherwise, leave 
blank . 

Item (yg; .— Enter "Yes" or "No," 

Item (5o;. — If the entry for Item (49) Is "Yes," enter for Item (50) the clala number 
assigned to the employee's application and the name and address of the office. Administra- 
tion, or Department where the application Is filed; otherwise, leave blank. 

Item f5j;.— Enter "Yes" or "No." 

Revised Oct. 23, 1942 



TIMEKEEPING • 4.1.069 



Item (52). — li the entry tor Item (51) Is "Tes,« enter Tor Item {53) the date on which 
the compensation, pension, retainer, or retirement pay for military or naval service began, 
the reason payments are being made, the monthly amount of payments, and when such payments 
will end. It known. It entry for item (51) is "No," leave Item (52) blank. 

Ite% f 55;. — Enter "Yes" or «No." 

Ite% (5itj.— ll the employee has had any other injuries on account of which he has made 
claim for compensation, enter in this space the dates of each Injury; otherwise. Insert the 
word "None." 

Items (55) J (56), and f57; .— Enter the date and place of signing. 

Item (58) . — This space Is provided for the Injured employee's signature. 

Item ( ^g) . — Vhen theemployee makes his signature with a mark or prints It, the signature 
shall bewltnessed byat least two adult persons who shall place their signatures and malUng 
addresses In this space. The witnesses shall be persons other than the person administering 
the oath . 

Items (eo) and (el) . — These spaces are provided for the employee of this Administration, 
or other official authorized toadmlnlster oaths to Insert the names of the county and State 
In which the Jurat Is taken. 

Items (ez) and (S3) .— These spaces are provided for the employee of this Administration 
or other official authorized to administer oaths to Insert the date on which the Jurat Is 
executed . 

Item ( Bf) .-This space will be used by the employee oi this Administration authorized to 
administer oaths tocomplete the statement of oath required by General Order No. 3, Revised, 
of this Administration, or by other official authorized toadmlnlster oaths toaffli his seal. 

Items (65), (66), and (67). — These spaces will be used by the employee of this Administra- 
tion or other official authorized to administer oaths to enter his signature, title, and 
county and State, respectively. 

Item ea. — The uppw part of the reverse side of the form shall be executed by the attend- 
ing physician. 

Items (eg) and f 70;. — In the case of project employees, no entries are required for these 
Items and they shall be left blank. In the case of appointive employees serving on a per 
diem or other Irregular basis, appropriate entries shall be made. 

Item C7ij. — Enter "Yes" or "No." 

Item (72) .— l^ the entry tor item (71) Is «Yes, " enter In this space the date and time of 
day the employee resumed work. 

Item (73) . — li the employee has received any pay on the project pay roll for any portion 
of the period for which compensation Is claimed, enter "Yes"; otherwise, enter "No." 

Item (•;n). — lt the entry for Item (73) Is "Yes," enter the dates during the period tor 
which compensation Is claimed for which the employee received pay on the project pay roll. 

Item (75) .-This space shall beused to provide pertinent Information which Isnot brought 
out In any other entry on the form. If additional space Is required to present such Infor- 
mation, on attached sheet shall be used. 

Items (76), (77), (78), and ("79;. — These spaces shall beused by the person preparing the 
certificate, usually the project timekeeper, to enter his signature and title and give the 
date and place of signing. 

Revised Oct. 23, 1942 



4.1.070 • FINANCE 



Subsequent 
Claims for 
Cone inuing 
Disability. 



Compensation 
Form CA-8. 

— By Whom 
Prepared. 



— Preparation. 



Use and Preparation of CLAIM FOR CONTINUANCE OF COMPENSATION ON ACCOUNT OF 
DISABILITY, Compensation Form CA-8 

When the disability of an employee injured in the performance of duty extends 
beyond the period for which compensation was claimed onCLaim for Compensation 
on Account of Injury, Compensation Form CA-i*, each subsequent claim for com- 
pensation on account of continued disability due to the injury shall be sub- 
mitted on Claim for Continuance of Compensation on Account of Disability , 
Compensation Form CA-8. Such claims on Compensation Form CA-8 shall be 
submitted in duplicate to the local or State Compensation Officer at 15-day 
intervals. 

Compensation Form CA-8 is similar to Compensation Form CA-4 in that spaces 
are provided (1) for the injured employee's claim, (2) for the certificate of 
the attending physician, and (3) for the certificate of the injured employee's 
official superior. The employee's claim on the face of theform shall be pre- 
pared for the employee by the project timekeeper on thebasis of information 
furnished by the employee. The project timekeeper also shall execute the 
certificate on the reverse side of theform which is required of the employee's 
official superior and shall have the attending physician execute the certifi- 
cate required of him. 

Detailed instructions relating to the entries required on Compensation Form 
CA-8 are as follows: 



Iten (1). — Enter the date on which the rorin Is prepared . 



CLtIM FOR CONTINUANCE OF COMPENSATION ON ACCOUNT OF DISABILITY 



The CODpeneallon \el of September 7, 1916. provides tlist ahoev 

NOTI CE It to be raise, shall be sullty of perjury and shall be punished by 

than one year, or by both such fine and itaprisohQient ■ 






(Data or tola ciaia) 



[Data or iDiuryl 



V. S. Baployees' Conpeiisatlon Commission, 

l/asltlnBton. D. C. 

I hereby certil^ that, on account of the Injury sustalneii by me on 

Piias ff"f'll' dlsaWeJ fro. 111 ,19_, to ._ , 

totally [Stat* aiact oanoa tor aalcu coapeaaatlou la ueraby clalBfO) 

and Uiererore request compensation for Ulat period, in accordance witii claim previously filed under the terns of the Bkployees' Compensation 

Act of September 7, 1316, as amended. 

1- Have you worked during the period (br which compensation is claimed on this form? '-^ 



leition I ■ 'fas, * the fol lowing Inforaatia 
tenca, quarters, or other advantages reci 
30 on this fora. 



la) Dates on which employed 

Ibl Hate of pay, $ 

Id) Hours worked per day 

I ft Nature of work performed- 



per day. ic] Total amount earned.* $ _ 
per month. 
lei Days worked per week 



le) Names and addresses of employers _ 



Fhllowing space to be used If claim covers more than one calendar month. 



tlontii and year 


Amount earned 


Nature of work perloriaed 


Name and address of eaployer 


(81 


f9l 


'101 


(U) 









2- If only partially disabled and you have perforaed no work, state wtiy you have not worked: 
(_12l ___^__. 

3> If you liave endeavored to find work, give noses and addresses of persons fron wbon you soi^t work: 
a3J ^ ^__^__^__ 

4' Are you receiving froa the United States a pension, coapensation, or other allowance of ai\y kind on account of nllltary service? _ 
^1^1 If so, state (a) aaount received per oonth, $ QL! 

(16) 



So] nature of award . 



>aa*rvlC( eonaacioo al«stilIlLj> i 



5. Are you receiving fTOB any State, county, or nunlclpallty, or froe anj private relief organization, any pension or allowance?- 
Li§j If so, slate f\ai particulars il?.\ 



I hereby certify that every stateaent as set fbrth above Insupport of my clala Is true and correct to the best of ay knowledge and belief. 



Date of this 



TIMEKEEPING • 4.1.071 



CEITIFIC/ITE OF «TTE«I)ING PBYSICUK 
(24) 



I, the undsrslsned, » duly llceiised practlUoncr of .edlolne „,d surgsr,, do h.reby corUlV th.t I lave this d«y porsomdly oiiiOnM 

(diva run niae of miBMt) ' *^° claljBS to have been dlsahled ft^ja 

'" ^ » -Inclusive, and the following Is a report of 



my findings based upon this exajnlnation. 
1. Nature of disability 



2. Is tills condition due to the Injury for which conpensauon Is clalned?_ 

3. Wiat treatment Is reconmended to hasten recovery? 



c.ading puaicioo) 



4. Is such treataent being given? If so, by whoa? ., 

5. Is claimant In hospital? If so, state date entered and probable period of hospltaUzatlon . 



6. Is claimant confined to Ijed? _^ 

7. if claimant has been discharged froa further treataent, give date. 



8. Is Olsabillty total for usual work? :: If not, estlimte percentage In terms of (WioUon . 

percent. 

fi. How long. In your opinion, will such disability conUnue? 



10. Is claimant, in your opinion, able to perform other work? If ao, what klnd7_ 



12. (^oaaent or recoaaendatlons 



Date of tills certificate. 



CERTIFICATE OF EHPLOCEE'S OFFICUL SUPEHIOB 
Has claimant received any pay, subsistence, or quarters from your establlshaent for any portion of period during which coapensaUon Is 

claimed on this fora? : ^J^^'^^^ If so, give dates fbr .Uch paid or for which subsistence or quarters .ere IWnlshod and t».e 

value thereof ^ , (26) 



Is the claimant, in your opinion, disabled for his usual occupaUon?. 



Is tiie claimant, in your opiidon, able to perfora other work of a remunerative character? _ 
If so, describe kind of work: (29) 



Date of Uils certificate, 



C.r.(.l°Jf.7,!l.'i;'."f Z':'.",°^', '/' "In " 'T,'"' !!'' '"'" S" ]' I ■ "•••""I »I >«• =lili«.t aid to ••. that il ) w.itlo.i <.. tK> r...ri.of tk. tsrw .r. 
ctroful oDiarvinci of thi . procoiluro .III oxpodlta action upon tho clalaa and raduca a>rraapondanca In annactlon tliarawlth. in.i.™.r. 



Item (2). — Enter the date on which the accident occurred which caused the Injury and dis- 
ability . 

Iten (3). — Strike out either the word "partially" or "totally" to Indicate the correct 
degree of disability sustained. 

Items (It) and (5). — State Inclusive dates of the period Tor which compensation Is being 
claimed. 

Item (6). — Enter "Yes" or "No." 

Items (7), (8), (9), (10). and (11).— It the entry tor Item (6) Is "No," no entries are 
required for these items. If the entry for item (6) Is "Yes," and the claim does not cover 
a period of more than 1 calendar month, the information called for by Item (7) shall be 
furnished and no entries shall be made for items (8), (9), (10), and (11). If the entry for 
Item (6) Is "Yes," and the claim covers a period of more than 1 calendar month, Item (7) 
shall be left blank, and Items (8), (9), (10), and (11) shall be completed. In the latter 
case a separate line shall be used tor each month or part of month. 

Item (12). — Enter the employee's reason for not returning to work If the attending physician 
has certified that the employee is able to return to work, either at his usual occupation 
or some other type of work. 

Item (13). — Enter the names and addresses of persons from whom the employee has sought 
work, If any; otherwise, enter "None." 

Item (jy;.— Enter "Yes" or "No." 

Iten (15) .—It the entry for item (14) Is "No," leave this space blank. If "Yes," enter 
the amount received per month. 

Items (IS) and (17). — These spaces are provided to Indicate the nature of the pension, 
compensation, or other allowance that the employee may be receiving from the United States 
Government. If the entry for item (14) is "No," these spaces shall be left blank. 

Iten (isj.— Enter "Yes" or "No." 



4.1.072 • FINANCE 



Iten (19). — If the entry for item (18) Is "No," leave this space blank. If "Yes," full 
particulars shall be given In this space. 

Items (20), (SI), and (S2). — These spaces are provided for the signature and address of 
the employee and the date on which the form Is signed. 

Item (23). — If the employee's signature Is represented by a mark or Is printed, the 
signature must be witnessed by at least two adult persons who shall place their signatures 
and mailing addresses In this space. 

I£e« (2ii). — The upper part of the reverse side of the form shall be executed by the attend- 
ing physician In complete detail. 

Item C25;.— Enter "Yes" or "Ko." 

Item (28). — If the entry for Item (25) Is "No," leave this space blank.; otherwise, give 
the dates for which the claimant has received pay, subsistence, or quarters from the Oovern- 
ment during any port ion of the period for which compensation Is claimed , and the value thereof . 

Items (27) and (28). — Enter "Yes" or "No" for each Item. 

Item (29). — If the entry for Item (28) Is "No, " leave this space blank, If "Yes," describe 
the kind of work, of a remunerative character which. In the opinion of the project timekeeper 
or of the project superintendent, the employee Is able to perform and state whether such 
work was available and offered to the employee. 

Items (30), (31), and (32). — These spaces shall be used by the person preparing the cer- 
tificate, usually the project timekeeper, to enter his signature and title and give the 
date and place of signing. 



TIMEKEEPING • 4.1.073 



Request for 
Treatment of 
Injured 
Bnployees. 



Special Form 
CA-16. 

— By Whom 
Prepared and 
Routing. 



Use and Preparation of REQUEST FOR TREATMENT OF INJURED EMPLOYEES, 

Special Form CA-16' 

Where there is no doubt that the employee's injury was sustained in the 
performance of duty and that the need for medical treatment resulted from such 
injury, necessary medical treatment for the injured employee shall be authorized 
by the project timekeeper by means of Request for Treatment of Injured Em- 
ployees, Special Form CA-16. Instructions relating to the medical treatment 
to which injured employees are entitled are set forth on pages 4.1.053-4.1.055. 

The authorization for medical treatment shall be executed in triplicate by 
the project timekeeper on the face of Special Form CA-16. The original and 
duplicate copyshallbe sent to the designated hospital or physician, together 
with Public Voucher for Services and Supplies of Hospitals and Physicians, 
Compensation Form S-69 (see pages 4.1.087-4.1.088). The reverse side of the 
form shall be used by the hospital or attending physician to report the 
examination and treatment of the employee, and the original shall be returned 
to the project timekeeper. Upon receipt of the original, the entries on the 
reverse side shall be transcribed to the reverse side of the triplicate copy 
retained on the project, and the original and triplicate copy shall be sub- 
mitted to the local or State Compensation Officer. 

Instructions relating to the entries required on Special Form CA-16 are as —Preparation, 
follows: 

Ite* (1). — Enter "Federal Works Agency — Worn Projects Administration ol (name of State).* 

Item (2). — Enter ttie date on whlcli the form Is prepared. 

Item (3). — Enter the complete name of the physician or hospital requested to treat the 
employee. Instructions relating to the selection of physicians and medical facilities are 
set forth on page 4.1.053. 

Iten (U). — Enter the mailing address of the physician or hospital designated. 

Item (5). — Enter the full name of the Injured employee (first name, middle Initial, and 
surname ) . 

Items (6), (7), and (8). — Enter the age, sex, and color, respectively, of the employee. 



REQUEST FOR TREATMENT OF INJURED EMPLOYEES OF THE 



(Nane of dipartatnc 



:a(ion at reporting ortl 



Project enplqyees paid wages from tbergency Relief Appropriation Act fuids will be provided with medical, surgical, and hospital treataient 
oily for traumatic injuries sustained in the performance of duty. This request for treataent authorizes the physician or hospital addressed 
to f^lmlsh treatment only if the condition presented nay reasonably be attributed to the traumatic Injury described below. Traumatic injury 
is defined as "injury by accident causing damage or harm to the physical structure of the body and shall not include a disease in any form 
except as It shall naturally result from the Injury." 













(21 




Tr, (3) 




(4) 


(Datel 




(Hue oI boaplul cr pnyslclan) 




am. (61 - 




(kaartis) 
(7) 


Color 

(101 


(81 


(mil nane of Injurtd BBployee) 

Is an employee of the , IIJ ^~ 

(U) 
















(Occupadon) 
(121 




(Hue or ortle*. •atibllaHBent. or project whe 


re enplojed) 
(131 




(141 




(Location) 






(Date) 









Treatatent Is requested for the direct results of said injury. 

Reasonable fees for services rendered by private facilities pursuant to this request will be paid by the United States Etiployees' Compen- 
sation Coimlsslon upon presentation of charges therefor prepared tFiForo S-69. Medical fees inill be patd at rates not In excess of the alnlaum 
charies preuallln^ In the comtinlti/ for similar aerulcas. Hospital charges will be allowed mly at rates for ward service, which will Include 
the use of a single room when necessary. 

Hospital and physicians' charges, the latter acconpanled by a current medical report of the case, must be submitted monthly or at the 
termination of treatment If the case runs less than a month. 





(15) 


(Sl0)«cure 


t orriclal auperlor) 
(151 


(Title or 


orticiai poBicionl 
(17) 



1 the back of th h 



I to be coBplsted by e 



4.1.074 • FINANCE 



PHYSICIAN'S REPOBT 

U. S. EMPLOYEES' COMPENSATION COMMISSION 

■ASHIHSTOH, 0. C. 



1. Name of patient , 

2. Bone address of patient . 

3. Place of employnent . 



4. Date and hour of your first treataent 

5. Case history as stated by patient. Give date of accident- 



6. Give nature and extent of injury as foind on your first examination and state your objective finding?: 



7. Is condltlcn coaplained of due to accident described ty patient? _ 
e. Is this accident the only cause of disability? 



If not, state coitrlbuting causes _ 



. Has patient any i^iyslcal lopelraent due to previous injury or disease? 



If so, describe _ 



10. X-ray — laboratory— specialists' reports _ 



U. Describe treatnent given by you . 



12. Was patient hospitalized? Naae of hospital _ 

13. Date admitted to hospital 

14- Is further treatnent neeiled? For how long?. 

15. Will li^ury cause ai^ permanent disability? , 



If discharged, give date _ 



16. Patient i "^ 1 able to resume regular work _ 

( nay be I 

17. Patient ] ^ay be f ^^^^ ^° reside light work 

18. If death ensued, give date 



19. Number of treatments given by you at (1) office 

20. Remarks (give any Information of value not Included above): 



(3) hospital . 



I HEREBY CERTIFY 1 am a duly licensed physician in the State of _ 



and was graduated from 

Date of this report _ 



Medical School in the year_ 



NOTL— Official I 



r trattMHt (Fora Ci> 16 or Ck- 17) i 



iBpanr vcHchar for Mdlcal lervlci 



Iten (9). — Enter "Work. Projects Administration." 

Item (10). — Enter tne employee's assigned occupational title, such as carpenter, seam- 
stress, laborer, etc. 

Item (11). — Enter the work project number of tne project to which the employee was assigned 
at the time of the Injury; e.g., "WP-4e71." 

Iten (12). — Enter the project mailing address. 

Item (13). — Enter the date on which the accident resulting in injury occurred. 

Iten (IV). — Enter the exact location and description of the Injury; that Is, which finger 
of which hand or what part of the arm, foot, leg, head, or body; and whether the wound was 
a cut, bruise, scratch, etc. 

Ite-ms (15), (16), and (17). — These spaces are provided for the signature , title , and mail- 
ing address of the person, usually the project timekeeper, executing the authorization. 

Itea (18). — The reverse side of the form shall be prepared In complete detail by the hos- 
pital or physician furnishing the medical treatment. 



Revised Oct. 23, 1942. 



TIMEKEEPING • 4.1.075 



Use and Preparation of REQUEST FOR EXAMINATION OF EMPLOYEE WHEN CLAIM IS IN 

DOUBT, Special Form CA-17 

Where it is doubtful that the employee's injury vas sustained in the perform- 
ance of duty or that the need for medicalr treatment resulted from such injury, 
the project timekeeper shall execute Request for Examination of Employee Vhen 
Claim Is in Doubt, Special Form CA-17, authorizing the designated physician 
to examine the employee and to furnish necessary medical treatment if it is 
found that the employee's condition Or disability may be due to the accident 
alleged. Such treatment, however, shall be confined to the direct results of 
the accident pending determination of whether the case is one for which treat- 
ments may be continued. 

If the physician finds that the employee's condition or disability is not 
due to the alleged accident, no authorization is grajited by the form for treat- 
ments at Government expense. Instructions relating to the medical treatment 
to which injured employees are entitled are set forth on pages 4.1.053- 
4.1.055. 



Request for 
Eacsuninatioa of 
Biployee Vhen 
Qaim Is in 
Ebubc. 



In Cases Where 
Disability Is 
Not Due to 
Alleged 
Accident. 



The authorization for medical examination shall be executed in triplicate 
by the project timekeeper on the face of Special Form CA-17. The original and 
duplicate copy shall be sent to the designated hospital or physiciein, together 
with Public Voucher for Services and Supplies of Hospitals and Physicians. 
Compensation Form S-69 (see pages 4.1.087-4.1.088). The reverse side of the 
form shall be usedbythe hospitaler attending physician to report the results 
of the examination and any treatment which was considered necessary. The 
original shall be returned to the project timekeeper who shall transcribe the 
entries on the reverse side of the original to the reverse side of the trip- 
licate copy retained on the project. The original and triplicate copy shall 
then be submitted to the local or State Compensation Officer. 



Special Form 
CA-17. 

—By Whom 
Prepared and 
Routing. 



REOlrEST FOR EXAUIHATIOH OF EMPLOYEE IHEN CLAIU IS IN DOUBT 



OttMt 01 d.pam*Dt. 



1 1««.C10D ot r.portiDK orfie. or ntvialon ta.sdgiurc.rB] 



Project BBployees paid wsges froa ^ergency Belief Appropriation Act l^inls will be provided with aedlcal, surgical, and hospital treatJWnt 
only for trauutlc Injuries suatained in the performance of duty. Traunatlc li^ury la defined aa "injury by accident cat£li^ damage or bars to 
the jiiyslcal structure of the body and shall not Include a disease In any fora except as It shall naturally result froa the Ij^Jury.* 





(3) 


(DlUl 

(41 






Die bearer, 


t physician) 

151 .^ (6) 
(nill nu* or injuriil «aplD7««) 

rHuc or departMUt) 

an 


(Adorsfls) 
(71 

(10) 
(oceopatiDO) 
(12) 


Color 


(61 


(Hut or otrict. ciuTtiiabMnt, or crojccc Mtr* implored) 
Diere are rBimnna to hpllovn fiinf. hp nay hiivn hnnn Injiimrl In thf, ft^rfiyrmnnrn nf duty m 


(LockClon) 

(13) 

(MM) 




> 18 




(C4uaa ot Injarj cl 


■ iMd) 










(Nfttur* 01 difliDiiitir) 









You &re requested toexaalne the eaplt^ee and advise this office at once vhetber In jrour opinion the disability Is due totbe alleged injury 
described above. If there seeas reason to believe the disability nay be due to accident alleged, teaporary treataent should be rendered for 
the direct result of the accident wtllltcan be definitely ascertained whether the case is one for which treataent should be contlmed under 
the Coapensatlon Act. 

Hospital Ization, operation, or eitensivo treataent, except In a clear eaergency, aust not be undertaken without conference, and paralaslon 
of this office. 

If, In your opinion, the condltlan for rtiich treataent Is sought Is not due to the alleged accident no treatment should be furnished on 
this request but report of exaalnation should be furnished this office ijaediately. 

Peascnabla fees for services rendered pursuant to this request will be paid by the Ihlted States Orployees' C(»pensatian Caaassion upon 
prcapt presentation of charges therefor prepared on Fora S-60. Hedical ftes will be paid at the rates not In excess of the alnlaua dtiargea 
prevailing in the co^nmity for slallar services. 



(Raport on back of Utlt fora to t» cow)*ted by exsalnlng ihyd 



4.1.076 • FINANCE 



PHYSICIAN'S REPORT 
U. S. EMPLOYEES' COMPENSATION COMMISSION 



1. Naoe of patient _ 



Home address of patient _ 

, Place of employ merit 

, Date of examination 



5. Cose history as st&ted by patient. Give date of accident _ 



6. Give nature and extent of Injury as found on your first exanination and state your objective finding— 



. Is condition complained of due to accident described ty patient? _ 
Give reasons briefly for answer . — . 



Is this accident tj» only cause of disability?. 



to. Has patient any physical impalneent due to previous li^ury or disease? _ 



If not, state contributing cause 

If so, describe _ 



11. X-ray — laboratory — specialists' reports. 



12' If treatment given by you, describe 



13. Was patient hospltaUzed?, 

14. Is further treatment needed? _ 



Nane of hospital . 



For how long?- 



15. Will injury cause any permanent disability?— 



16- Date admitted to hospital . 



If discharged, give date . 



18. Patient l ^ay be ( ^^^^ ^° resume ll^t work 

19. Remarks: (Give any Infomatlon of value not Incluled above). 



I hereby certify that I am a duly licensed jAysiclan In the State.of _ 
i was graduated from 



. Uedlcol School in the 



Date of this report . 



(Signed) _ 



iBination (Forp C. t.-\7) i 



■V«n)r voucher for 



— Preparataon. InsTuctions relating to the entries required on Special Form CA-17 are as 

follows: 

Item (1). — Enter "Federal Wortts Agency — Work Projects Administration of (name or State)." 
Item C^;.— Enter the date on whlcli the form Is prepared. 

Item (3). — Enter the complete name of the physician or hospital requested to mate the 
examination. 

Item (U). — Enter the mailing address of the hospital or physician designated. 

Items (5), (6), (7), and Cs;.— Enter the full name, age, sex, and color of the employee, 
respectively. 

Item (9). — Enter "Worlc Projects Administration." 

Item (10). — Enter the employee's assigned occupational title on the project. 

Iten Cii-I .—Enter the work, project number of the project to which the employee was assigned 
at the time of the Injury; e.g., "WP-4671." 

Item (12). — Enter the project mailing address. 

Item fis;.— Enter the date on which the accident resulting In the alleged Injury occurred. 

Item (lu). — Describe the manner in which the Injured employee claims Che accident occurred. 

Item 05-'.— Enter the specific nature of the Injury claimed by the Injured employee and 
state the exact location; that Is, which finger of which hand or what part of the arm, foot, 
leg, head, or body; and whether the wound was a cut, bruise, scratch, etc. 

Items (16), (17), and CiS.). —These spaces are provided for the signature, title, and mail- 
ing address of the person, usually the project timekeeper, executing the authorization. 

Item (19).—1tie reverse side of the form shall be prepared In detail by the hospital or 
physician making the examination. 



Revised Oct. £3, 1942 



TIMEKEEPING • 4.1.077 



Use and Preparation of REPORT OF TERMINATION OF TOTAL OR PARTIAL DISABILITY, 

Compensation Form CA-3 

The disability of an employee injured in the performance of duty shall be 
considered terminated (1) upon the injured employee's return to work either 
on the project or in private industry, or (2) upon certification by the at- 
tending physician that the injured employee has attained his maximum recovery. 

If the termination of disability has not been previously reported on 0//iciai 
Superior's Report of Injury, Compensatl on Form CA-2 (see pages 4. 1.058-4. 1.064) , 
or Claim for Compensation on Account of Injury, Compensation Form CA-t (see 
pages 4.1.065-4.1.069), such termination shall be reported immediately by 
executing the upper portion of Compensation Form CA-3. Instructions relating 
to the preparation of the lower part of Compensation Form CA-3 as a report of 
death are set forth on pages 4.1.082-4.1.084. 

The report of termination of disability on Compensation Form CA-3 shall be 

prepared by the project timekeeper and submitted in duplicate to the local or 

State Compensation Officer. Instructions relating to the entries required on 

Compensation Form CA-3 in such cases are as follows: 

I ten (1), — If ohe Injured employee was not totally Qlsabled and was allowed to continue 
wort on the project tiut at a lower wage classification than that to which he was assigned 
at the time or his Injury, the word "Total" In the title shall be obliterated. 

If the employee did not work, on the project during the period of his disability, the word 
"Partial" In the title shall be obliterated. 

Itea (2). — Enter "Federal Work.s Agency — Worn. Projects Administration." 

Item (3). — Enter "(name of State) WPA. ■ 

Item (U] . — Enter the worn project number and the place where the accident occurred; e.g., 
"WP-6700, In the 500 blocK on Austin Street, Waco, Texas"; "WP-6800, 8 miles south of Waco, 
Texas, on the Waco — Austin Highway"; or "WP-8900, In the sewing room at 419 South St. Mary's 
Street, San Antonio, Texas." 

Item (5). — Enter the name of the town or city In which, or nearest which, the employee 
was working when the accident occurred. 

Item (6). — Enter the name of the State. 

Item (7). — Enter the full name of the employee (first name, middle Initial , and surname) . 

Items (8), (9), and (10). — Enter the date, day of the week, and time of day, respectively, 
when the accident occurred which caused the Injury. 

Items (11), ( 12) , and (13), — Enter the date, day of the week, and time of day, respectively, 
when the employee stopped work because of disability resulting from the Injury. 

Items ( IV) , ( 15) , and (16). — Enter the date, day of the week, and time of day, respectively, 
when the employee's pay stopped because of the Injury. 

Items (17) , (18) , and (19). — Enter the date, day of the week, and time of day, respectively, 
when the employee was first able to resume work after disability because of the Injury. 

Item (20). — Enter "Yes" or "No." 

Item (21). — It the answer to Item (20) Is "Yes," enter the date the employee returned to 
work on the project. 

Item (22). — If the employee has not returned to work on the project when this form Is 
prepared, enter "Has not returned to work on project." If the employee has returned to work 
on the project but at a different wage than that received on the day of the accident, enter 
In this space the monthly wage now assigned the employee and explain whether the change In 
wage Is due to Inability because of the Injury to perform work similar to that he was per- 
forming on the day of the accident. 

Item (23). — Enter the actual number of days. Including Sundays and holidays, that the em- 
ployee was disabled for work because of the Injury. 

Example: If an employee was Injured on March 4, 1938, arid his disability ended May 31, 
1938, the entry In this space would be 88, the actual number of days between 
March 5 and May 31, Inclusive. (March 4, the day disability began, would not 
be counted If the employee received his regular wage on the project pay roll 
for that day. ) If the employee did not receive his regular wage on the project 
pay roll for March 4, that day would be Included and 89 would be the entry. 

Item (2U). — Enter the actual number of days the employee would have received pay on the 
project during the period of his disability If he had not become disabled because of the 
Injury. (Assume that the employee would have worked every day that he would have been as- 
signed In order to work his normal assigned hours.) 

Iten (25). — If the employee was assigned to a work camp and received subsistence during 
the entire period of disability, enter "Yes." If the employee received subsistence during 
a portion of the period of disability, enter "Partly furnished." If the Injured employee 
did not receive any subsistence during the period of disability, enter "None furnished." 



Termination of 
Disability. 



Reporting 
Termination of 
Disability. 



Instructions 
on Preparation 
of Form CA-3, 



— Example of 
Computation of 
Days Disabled. 



4. 1.078 • FINANCE 



Item (2B>. — It subsistence was furnlstietl aurlng a portion of the period of disability, 
enter the dates on which subsistence was not furnished. 

Itens (27) and (28J. — In the case of nonadmlnlstratlve employees the entry for each of 
these Items shall be "No," as such employees are not entitled to annual or slclt leave. Ap- 
pointive employees may elect to talte accrued slcK. and annual leave Instead of compensation 
during a period of disability due to a compensable Injury. 



Item (29). — Enter "Yes" or "No.* If the entry Is "Yes 
raent was received and state the reason for such payments 



" enter '.he dates for which pay- 



Item (30). — This space shall be used to describe the nature of the Injury and to designate 
the specific part of the body Injured. 

Item (31). — This space shall be used to provide pertinent Information which Is not brought 
out In any other entry. If additional space Is required to present such Information, the 
reverse side of the form shall be used. If the entry for Item (21) reveals that the employee 
did not return to wort on the first day he was able to resume worlt, as stated under Item 
(17), this space shall be used to state the reason why the employee did not return to wort 
on the first day he was able to do so. 



REPORT Of TERyiKATIOK Of TOTAL OR PARTIAL DISABILITY 

across out onti 
111 
[To te for.arded to tiie UNITED STATES HCLOTEES' COMPDtSATION COlflll SSION , HASHINGTOK, D. C. througtt official ctiinnels , bs soon asdisoblllty 
from Injury terainates. Tills fon, to l>« subnl I led fOr each Injury resulting in any disability, ahetlter or not enployee makes claim for compensation.] 



2. Oireau or office _ 



3. Place of employment 

4. Full name of Injuretl enployee _ 

5. Time of li^Jury 

6. Time employee stopped work 

7. Time employee's pay stoHjed 



firianot, aovy yard, atcl 



fOaUt 



8> First d&y employee «as able to resume work _ 



1171 





(9t 


rio) 




fOay of M«*' 
(121 


flour, a.m. or p.«./ 
(131 


1 ^° 


10^ of tmki 
fl5l 


ffobr, a.«. or t.m.l 




(IB) 


rfour, a.». or p.».> 
fl9l 



fPitUl (Bay oj k 

9< Old eaploye« return to the suae work and at saae rate of pay after tenlnatlon of disability? ^ 

If so, irtien? 1211 If not, state character of work perforoed upon return to duty and rate 



(201 



<f p.«.; 



paid esployee for such work _ 



(221 



10. ictual Ll»e disabled (iDclullng Sundays and holidays) I^J 

11. Nuaber of days for which eaployee would have received pay hod he not been disabled tiU 

12. If eaplo>«e was receiving sutelstence as part of his wages, was such subsistence ftimlshed during entire period of disability? _ 

If not, give dates on which subsistence was not furnished \ l^SJ 



_ days. 
_ days. 



13. Has ewployee been paid for any portion of above absaice en accowit of— 

faJ Annual leave? 

a 
fb) Sick leave? 

(c) Any other reason 

14. Nature of injury 

16. RcKarks 



tOiut mxaet Mt*al 
(291 



REPORT OF DEATH 



16- Pull naae of deceased eapl<^ee _ 
17. Tlae of death 



16< Tl«e ewployee's pay stopped , 
19. Place of deaOi 



20> I^ndlate cause of death _ 



21. Widow -of deceased ewployee. 



. Children of deceased eaployee under 



rctM full na»t) 
i years of age, or those over 1 



: who are incapable of self-support: 



23. NajKS, relationship, and addresses of all other persons Imown to be dependent, In any degree, upon decedent at tlwe of death: 



. day of_ 



3 Juat a. tfi2G 



(All forvariing inif ci 



TIMEKEEPING • 4.1.079 



Use and Preparation of REPORT OF HERNIA, Compensation Form CA-32 

When a WPA employee alleges that he has suffered a hernia, rupture, or injury Reporting 
or strain about the groin in the performance of duty, a detailed report of the ^■'■^f^'^^ 

• uii,_ j„.,„. Hernia Cases, 

injury shall be prepared on i?e^ort of Eernia, Compensation Form CA-32, and the 

employee shall be referred to a physician for a medical examination by means 

of Request for Examination of Employee When Claim Is in Doubt, Special Form 

CA-17 (see pages 4.1.075-4.1.076). 

In no hernia case may the project timekeeper authorize an operation. In an Authority in 
emergency case involving strangulation or incarceration where the investigation ^'^'^^^ Cases, 
reveals clearly that fhe condition is due to an injury received on the project, 
the employee should be referred to a county or city charity hospital unless 
he is prepared to assume the expense of the operation if the case is disallowed 
by the United States Employees' Compensation Commission. If a county or city 
hospital is not available in an emergency case, the project timekeeper may 
eidvise the attending physician that the expense of the operation may be borne 
by the Federal Government if the case is allowed upon review by the United 
States Employees' Compensation Commission. 

In no instance, however, shall treatment of a hernia bythe injection method Prohibition 
be authorized. Expenses incurred in treatments by such method will not be °f Treatment 

by Injection. 

allowed by the United States Employees' Compensation Commission. 

The face of Compensation Form CA-32 shall be prepared in duplicate for the Compensation 
employee by the project timekeeper on the basis of information furnished by ^°'''" ^^^^^ 
the employee. The original, together with Special Form CA-17 a.nd Public Voucher 7~^^P°'l^^' 
for Services and Supplies of Hospitals and Physicians , Compensation Form S-69 Preparation 
(see pages 4.1.087-4.1.088), shall be sent to the physician designated to »"<! Routing, 
examine the employee. The exaimining physician shall execute the reverse side 
of the form and return the original to the project timekeeper who shall tran- 
scribe the physician's entries on the reverse side of the original to the 
reverse side of the copy retained on the project. The completed original and 
duplicate copy shall then be submitted to the local or State Compensation 
Officer. 



Instructions relating to the entries required on Compensation Form CA-32 are —Detailed 

S follows: Instructions 

on 

Ti /.I J ,„, I »,, , Preparation. 

Itens (1) and (2). — Leave blanli. "^ 



Item (3). — Enter the employee's full name (first name, middle Initial, and surname). 

Iten (U). — Enter the age of tne employee. 

Iten (5). — Leave blank.. 

Item (8). — Enter the exact location on the body of the hernia, rupture, or Injury or strain 
about the groin. 

Jtes C7;.— Enter "Yes or "No." 

Item (8). — Enter the employee's reason for claiming the hernia, rupture, or injury or 
strain about the groin was sustained In the performance of duty. 

Item (9). — Enter the date on which the accident occurred out of which It Is alleged the 
Injury developed. 

Item (10). — Enter the employee's description of the work he was doing when the accident 
occurred and how he was doing such work. 

Item (11). — Enter the employee's description of the first indications or feelings causing 
him to thlnlt he had been injured. 

Item (12). — Enter the date on which the employee first noticed the hernia. 

Item (13). — When the hernia, rupture, or Injury or strain about the groin is claimed to 
have been due to lifting, name the object lifted and give Its approximate weight in pounds. 

Item (m).~ZnteT "Yes" or "No." 



4.1. 



• FINANCE 



Item (15)* — Designate tbe specific part of ttie body where pain was first felt. 

Item ■*). — Enter the employee's description as to how the pain felt. 

Iten (17). — Enter the length of time the employee states the pain lasted. • 

Items (18) and (19), — ^Enter "Yes" or "No" for each Item. 

Item ^20^.— Enter the name and mailing address of the person to whom the employee first 
spoKe about the injury. 

Item (21)* — Enter "Yes" or "No." 



UNITED STATES EMPLOYEES' COMPENSATION COMMISSION 



121 



Dear Sir: 

Reference is made to the I.emla wlilch you believe you sustained on ^ 

In order that the Comndssion may have the information necessary to determine whether your case comes under the Compensation Act, will you 
kindly fill out and retuni tlils blank? Please note the physician's certificate on back of blajik. 

Iliere Is Inclosed a frajiked envelope, which ilo&s not rectulre the addition of postage, for your use in returning the blank. 

Fbrther action on your case cannot be taken until ttie Information called for by this blank In furnished. 

Jewell W. Swofford, CHalrman. 

REPORT ON HERNIA 
Claiaant HI A^e '**' Place of employment 111 



1. Where Is the hernia located? 

2. Was tiie hernia caused by an injury? __________ 

3. Miy do you thliik ttie injury caused tJie hernia? _ 



4. When did the Injury occur? 

5. What were you doing when the Injury occurred? _ 



Wiat were the flrsc signs that you had been injured? _ 



7- Mien did you first notice the hernia? \J£1 

B. If the injury was supposed to have been due to lifting, tell what was lifted and hojt such it weigtied. 

' _____^ (13) 



Was there pain at the time of the Ijijury? , 



Mi&t was it like? _ 



. Where was It? _ 
tl61 



How long did It last? 

Did you speak of it at the time?. 



Did It make you stop work? . 



10. Have you ever had a hernia before at this sane place? 

11. Wten did you first see a physician on account of this hernia?. 

12. What is his name and address? . _^_^_^_^__^^_^ 



13* Have you ever had any hernia any place before? _ 

14. Have you been operated on for this hernia? . 

15. Do you want to be operated on for tld.5 hernia? _ 



[261 



16. If you liave been seen by a physician, have him fill out the physician's certificate on the back of this blank. 

ting hernia, and additional detailed stateoient of the nature and extent and < 

(271 

(281 
(311 



Si^ature of claiaant . 
Address _ 



(291 



130) 



Date_ 



(CltJ) 



rsc«t«) 



PHYSICIAH'S CERTI FICATE 



I certify that I have on the_ 
and that he has a hernia _ 



(Daacriptioo: Ldc«1dd; variiLi; «Oai&*r mbpi*ls or lacoapiacii iiic*rc*ract<l, iiruksuifti 



otc.niia. coasilcac*a; 



!• There is, at this examination, an actual protrusion of the abdominal contents into or througti — 

a. Inguinal canal. 

0. Femoral canal. 

C. Abdominal muscles. 
2. In ny opinion tlie hernia — 

a. Is the result of : 



b. Was materially aggravated by tlia injury and was acquired In the manner stated In this report. 

3. The hernia is — 

□. Operable. 

0. Not operalUe. 

4. t recommend operation. 

5. I do not recommend operation. 



Check (^/) the applicable words. 



Atttndtng PHysxcn 



TIMEKEEPING • 4.1.081 



Item (S2). — Enter the date on which the employee first saw a physician on account of the 
alleged Injury. 

Item (S3). — Enter the name and mailing address of the physician to whom the employee first 
went on account of the Injury. 

Items (21)), (25), and fss;.— Enter "Yes" or "Ho" for each Item. 

Itens (27), (29), (30), and (31) .—these spaces are provided for the employee's signature, 
mailing address, and Identification number, and the date of signing, respectively. 

Item (28). — If the employee's signature under item (27) Is represented by a mark or Is 
printed, the signature must be witnessed by at least two adults who shall place their sig- 
natures and mailing addresses In this space. 

Item (32).— "^he reverse side of the form shall be prepared In complete detail by the 
examining physician. 



4.1.082 • FINANCE 



Action in Case 
of Death of 
WA Bnployee. 



Instruction 
References. 



Reports Required Upon Death of A WPA Employee 

When an injury sustained in the performance of duty results in the death 
or is alleged to have caused the death of a WPA employee, or when death occurs 
from natural causes while the employee is working on the project, the project 
timekeeper (1) shall notify the local or State Compensation Officer immediately 
by telephone or telegraph and (2) shall prepare a report of the death on Com- 
pensation Form CA-3. 

Instructions relating to the information to be furnished by the project 
timekeeper in reporting the death of an employee by telephone or telegraph 
and to the preparation of Compensation Form CA-3 as a report of death are set 
forth in the following subsections. Instructions relating to the preparation 
of Compensation Form CA-3 as a report of termination of disability are set; 
forth on pages 4.1.077-4.1.078. 



[The folloBing inroroatlon 1b to be Ajmlshed only In case of death resulllnR frooi an Injury su 
death results lanedlfttely , or If no Report of Injury has previously been sutxcltied, such report, on 

REPORT OF DEATH 


stained while In the perfornance of duty 
Pons C. A. 2, should be Tarnarded hereal 


.:; 




17 Tl-B ftf .^parh '33) iQ 


134) 




fDott) (Bo.) of MM*; 


(36) 




(381 


ffax 0/ kM^ital, olaBliskaant, <tc.J 


tCity or lokn, and Statt} 




'"■'""'*" ™""'"'"" 1 




(41) 




' ^ rOiM /ull <ia») UiUrtttl 

73.' Qilldren of deceased eaployee under 16 years of age, or those over 18 who are Incapable of self-support: 

lU* if! 

(421 t43l 




23> Naaes, relationship, and addresses of all other persons Imovn to be dependent. In any degree, 
las* ftUtioniki; 

(44) (45) 


Upon decedent at tlae of death: 
JdJrail 

(46) 




1 


Sip«l thl^ (M) rt.y nr 150) J ia 
.f. 1511 


(471 




"■""'•' """"'mbi I 




'r.ti.' 




Reviun to Jun« 3, IBSE (kil /orwarrfiitf indorsrsenti to be «ad( on Ttvtr%t side of th 


It Shttt.l 



Obtaining 
Permission 
for Autopsy. 



In all cases of death of an employee, eitherasthe result of an injury sus- 
tained or alleged to have been sustained in the performance of duty or from 
natural causes while working on the project, the project timekeeper shall en- 
deavor to secure the consent in writing of the employee's familytoan autopsy. 
Where there is a possibility that the death of the employee was due to an 
injury sustained in the performance of duty, the project timekeeper shall ad- 
vise the employee's family that an autopsy may be the only means of securing 
medical proof to substantiate a claim for death compensation benefits. Under 
no circumstances, however, shall coercion be exercised in securing such con- 
sent. An example of a satisfactory form of written consent for an autopsy is 
as follows: 

"Austin, Texas 
April 3, 1939 

I, Mrs. Mary Wilcox Smith, widow of John Henry Smith, who died April 2, 
1939, hereby agree and consent to an autopsy to be performed upon the 
body of John Henry Smith by Dr. Roy L. Childs. 

(Signed) Mary Wilcox Smith 
Witnessed: 

Edith L. Gray 
1403 Brown Avenue 
Austin, Texas" 



TIMEKEEPING • 4. 1.083 



Report of Death by Telephone or Telegraph. — The project timekeeper shall 
furnish the following information in reporting the death of an employee by 
telephone or telegraph: 

1. The full name of the deceased employee 

2. The number and location of the project to which the employee was assigned 
as of the date of the accident or death 

3. The date of the accident and a brief statement of the circumstances 

4. A brief statement as to the examining physician's diagnosis and a state- 
ment as to whether or not the physician recommends an autopsy 

5. A statement as to whether or not the employee's family will consent to 
an autopsy if one is desired by the United States Employees' Compensation 
Commission 

A telegram shall be used for the report if telegraph facilities are con- 
veniently available. An example of such a telegraphic report is as follows: 

"Apr!! 4, 1939 

STATE COMPENSATION OFFICER 
WORK PROJECTS ADMINISTRATION 
SMITH YOUNG TOWER BUILDING 
SAN ANTONIO, TEXAS 

JOHN HENRY SMITH EMPLOYED ON PROJECT 7089 AT AUSTIN ON APRIL SECOND, 
WHILE IN PERFORMANCE OF DUTY, WAS RUN OVER BY BACKING TRUCK. DIED AT 
NINE PM APRIL THIRD. ATTENDING PHYSICIAN STATES DEATH DUE TO FRACTURED 
SKULL AND INTERNAL INJURIES RECEIVED IN ACCIDENT. ATTENDING PHYSICIAN 
RECOMMENDS NO AUTOPSY. WIDOW REFUSES AUTOPSY. 

( Signed) JOHN R. NIX 

PROJECT TIMEKEEPER" 

Report of Death on Compensation Form CA-3.— The report of death on Compen- 
sation Form CA-3 shall be prepared by the project timekeeper and submitted 
in duplicate to the local or State Compensation Officer. The report shall be 
accompanied by a certified copy of the death certificate and by Official Su- 
perior's Report of Injury, Compensation Form CA-2, if the death is the result 
of an injury sustained in the performance of duty and such report has not been 
previously submitted. 

Instructions relating to the entries required in preparing Compensation Form 
CA-3 as a report of death are as follows: 

Item (32). — Enter the deceased employee's full name (first name, middle Initial, II any, 
and surname ) . 

Item (33). — Enter the date of the employee's death. 

Item (311). — Enter the day of week, and the time of day of the employee's death. 

Items (35) and (36). — Enter the date, day of week., and time of day the deceased employee's 
pay on the project stopped because of disability or death. 

Item (37). — Enter the name of the hospital or other establishment where death occurred If 
the employee died In such an Institution; otherwise, enter the street or R. F. D. address 
of the place where the employee died. 

Item (38). — Enter the names of the city or town and State where the worker died. 

Item (39). — Enter the Immediate cause of death as diagnosed by the examining or attending 
physician. 

Item (10). — Enter the complete name (no initials) of the widow of the deceased employee; 
e.g., Mary Wllcoz Smith. 

Item (ill). — Enter the mailing address of the widow (street address or R. F. D. number, 
name of town or city, and State). 



Information 
on Death To 
Be Given by 
Telephone or 
Teiegr^h. 



—Sample 
Telegram. 



Compensation 
Form CA-3. 

—By Whom 
Prepared and 
Routing. 



-Preparation. 



4. 1.084 • FINANCE 



Item (U2). — Enter Che complete names (no Initials) of Che children of the deceased employee 
under 18 years of age, and the complete names of those over 18 years of age who are Incapable 
of self-support by reason of physical or mental handicap. 

Item (U3). — Enter the ages of Che children given In Item (42). 

Itens (UU), (lis), and (US). — Encer the names, relationship, and addresses of all other 
persons known or claimed to be dependent In any degree upon the deceased employee at the 
time of his death, such as mother, stepdaughter, etc. 

Items 07) and (18). — These spaces are provided for the signature and title of the person 
preparing the report, normally Che project tlmeKeeper. 

Items (19) and (50). — Enter the dace on which the form Is signed. 

Ite« (51). — Enter the name of the town or city, and the State. 



TIMEKEEPING • 4.1.085 



Injuries 
Caused by 
Negligence of 
Third Parties. 



Injuries Caused by Negligence of Persons Not in the Employ of the 
United States Government 

When a Work Projects Administration employee is injured in the performance 
of duty under circumstances indicating that the accident was due to the negli- 
gence of a third person, the United States Employees' Compensation Commission 
may require the employee to institute a civil action against the person con- 
sidered liable. All of the benefits of the Compensation Act sliaxl be available 
to the employee pending the prosecution of such a third-party claim, but in 
the event the employee or the dependent of a deceased employee receives any 
money or other property in settlement of a claim for damages , th'e employee or 
the dependent of the deceased employee is required to refund to the Government 
from the amount so obtained all payments made on his behalf as compensation, 
medical and hospital expenses, and any other moneys paid on account of the 
injury or death. 

In addition to executing the usual compensation forms in sucli cases, the 
project timekeeper shall advise the inj ured employee and shall prepare a special 
report for the State Compensation Officer in accordance with the following 
provisions . 

Advice'To Be Given Employee Injured Due to Probable Negligence of Person Not 
in the Employ of the United States Government. — In cases where responsibility 
for the injury suffered by a WFA employee in ttie performance of duty was due 
to the probable negligence of a person not inttie employ of the United States 
Government, the project timekeeper shall advise tne injured employee as follows: 

1. That, if circumstances warrant , the United States Employees' Compensation 
Commission may require the injured employee to institute a civil action 
for damages against the person considered liable. The timekeeping per- 
sonnel should not suggest to an injured employee the name of an attorney 
without first securing authority from the State Compensation Officer. 

2. To refrain from signing or making any statements or accepting any money 
whatever from any third party involved or from taking any other action 
in connection with such third-party claim until advised by the United 
States Employees' Compensation Commission or the State Compensation Of- 
ficer of the Work Projects Administration with regardtothe course which 
should be pursued. 

3. That an employee or the dependents of a deceased employee receiving any Refund 

money or other property in settlement of a claim for damages for per- o° Settied^"*^ 

" sonal injury or death either by suit or settlement is required to refund Claims, 
to the Government from the amount so obtained all payments made on his 
behalf as compensation, medical and hospital expense, and any other moneys 
paid by tne United States Employees' Compensation Commission on account 
of the injury or deatn. 



— Steps To 
Be Taken. 



— — Advice 
To Be Given 
Employee. 



Re- 
quirement To 
Institute 
Action. 



Not 

To Sign 
Release. 



4. Refusal of an employee or his beneficiaries to make an assignment of his 
right of action to the United States Government or to prosecute or com- 
promise his claim against' the third party when requiredby the commission Privileges on 
will deprive the employee or his dependents of all right to benefits 



— — — Los s 

of 
Compensation 



provided by the Compensation Act. 
Special Report Required When Employee Is Injured Due to Probable Negligence 
of Person Not in the Employ of the United States Government. — In addition to 
the usual compensation reports required incases of an injury of a WPA employee 
in the performance of duty, the project timekeeper shall submit to the State 
Compensation Officer a special report containing the following information 



Refund. 



— — Special 
Report. 



4.1.086 • FINANCE 



In- 
formation To 
Be Furnished. 



Tele- 
phone or 
Telegraph 
Notification. 



— — Reporting 
Group Compen- 
sation Claims. 



in the event that the circumstances indicate the probable liability of a person 
not in the employ of the United States Government: 

1. The full name and address of the person alleged to be responsible for 
the accident. 

2. A statement as to whether such person has liability insurance. If he 
has such insurance, the name and address of the insurance company shall 
be furnished. 

3. A statement by the project timekeeper as to the probable financial re- 
sponsibility of the person alleged to be responsible for the accident. 

4. If a motor vehicle was involved, the project timekeeper shall secure the 
name and address of the owner, the name and address of the driver, the 
license number, and shall furnish a sketch of the scene of the accident 
showing important details. 

5. Statements of principal witnesses and the parties involved. 

In cases of serious injury or death, the project timekeeper shall immediately 
notify the State Compensation Off icer by telephone or telegraph. Instructions 
relating to the reports required upon the death of a WPA employee are set forth 
on pages 4.1.082-4.1.084. 

Reporting Group Compensation Claims Arising From One Accident.- When two or 

more WPA employees are injured in the performance of duty as the result on one 
accident, initial injury report forms on all known cases in the group shall 
forwarded to the Compensation Of f icer at the same time, accompanied by a memo- 
randum attached to theset of forms for each injured employee. Each copy of 
such memorandum shall show the full name of each employee injured 'in the acci- 
dent to enable the Compensation Officer to identify all cases arising out of 
one accident upon their receipt. While the usual number of copies of injury 
report forms is required on each case in the group, supporting witnesses' 
statements, diagrams, and reports of investigation are required only in one 
original and one duplicate copy for the group. 

If, after initial injury report forms on all known cases in the group \\ave 
been forwarded to the Compensation Officer, an additional case develops' out 
of the same accident, initial injury report forms on that case shall be for- 
warded to the Compensation Officer with amemorandum, attached listing the full 
name of each employee previously reported injured in the same accident, the 
full name of the injured employee in the instant case, and the date of accident . 

The Compensation Of f icer shall report these group injury cases tothe United 
States Employees' Compensation Commissioil in a similar manner after designating 
one injury case in the group as a master file and listing the State claim 
number assigned to each case for the Commission's information. 

Revised Oct. 23, 1942 



TIMEKEEPING • 4.1.087 



PUBLIC VOUCHER FOR SERVICES AND SUPPLIES OF HOSPITALS AND PHYSICIANS, 

Compensation Form S-69 

Charges for services rendered an injured employee, either for medical treat- Voucher for 

ment or for examination, shall be submitted by the attendintJ hospital and/or S^^P^*^^^ ^^ 

o ^ rnysician 

physician on Public Voucher for Services and Supplies of Hospitals and Physi- Services, 

m- ■ -1 -, -, -. Compensation 

cians, Compensation Form S-69. ine project timekeeper shall send a blank copy Form S-69. 



of the form, together with the instructions for preparation, to the designated 
hospital or physician along with the authorization for medical treatment or 
examination executed on Special Form CA-16 or Special Form CA-17. Additional 
copies of the voucher form shall be supplied by the project timekeeper as re- 
quired. Instructions shall be reproduced by State Work Projects Administra- 
tions. 



— Timekeepers 
Responsibility. 



The voucher shall be submitted by the attending hospital or physician when —Hospital or 
the employee is discharged from treatment, except that when hospitalization Responsibility, 
or treatment continues for more than 30 days, a voucher shall be submitted 
at the end of each 30-day period with a complete report showing the condition 
of the employee, the diagnosis and prognosis, and recommendations with ref- 
erence to any future medical care. Only an original and attached memorandum 
sheet shall be submitted. 

The voucher shall be signed by the attending physician or an officer of the — Certifica- 
hospital and by the injured employee and submitted to the project timekeeper *^'^°"' 



Instructions for Preparation of PUBLIC VOUCHER FOR SERVICES AND SUPPLIES OF HOSPITALS AHO PHYSICIANS. Compensation Form S-69 

1. Vouchers from jiiyslclans and liosplt&ls on Conpemiatlon Forn S-69 shall be submitted when Uie employee Is discharged from Lreatment, except 
when hospitalization or treatment extends more than 30 days, In which event tlie voucher simll be submltteil at Uie end or eacli 30-dJiy perloi 
with a complete report from the attending ptiyslclan showing the condition of the employee, the dla^osls and pro^osls, and recommendations 
with reference toany fXiture medical care. Attach uuUiorization for treataent or examination (Special Form CA-16 or CA-17) If It lias not already 
been forwarded, and send It to the Initiating officer of the Work Projects Administration for certification. Do not send It directly to the 
compensation commission. 

2. An unitemized bill cannot be paid. Ihe accoixit must he staled in sufficient detail to show clearly the service rendered. Ihe date of 
each treatment, including year and date of charge therefor, is requireil. 

3. Kedicine and drugs supplied from the physician's own stock may be allowed onlu when such items bear the notation "Supplied from stock." 
If not supplied from physician's own stock, u receipt therefor is required; otherwise item will be disallowed. 

4. Do not include charges for services rendered by others unless the person rendering such services was a salaried employee In your employ. 
Claln for payment for services rendered by other than your salaried employees must be made on a seporate voucher by the person who rendered 
such services. If you have paid another person for services rendered on your order, tiie amouit so paid may be included In your voucJier if 
accompanied by an itemized bill properly receipted. 

5. Si^iature of injured employee must be afflJted to voucher. If signature is by mark, It must be witnessed by a person oUier than payee and 
must bear full signature and address of witness. If slgnattwe of employee cannot be obtained, explain why. 

6. Special Information required; 

(a) J^-rai/s.— Date of X-ray, number of views, and parts of body X-rayed. X-ray negatives should notbesent tothe United States Qiployees' 
Compensation Commission unless specifically requested by that office. 

(b) Bospltals- — Allowance will be made for the day of admlsslm but not for the day of discharge. Hie per diem rate Includes general 
medical and surgical care by the house staff, ordinary nursing, usual medicines, dressings &nd supplies, routine laboratory tests, and 
material for plaster casts. 

(c) Bills for hospital service, nurses, consultants. X-rays, anesthetics, medicine, appliances, physiotherapy, drug?, etc., must be approved 
by the physician in charge of the case. 

7. Alterations and/or erasures must be initialed by the payee. 



SAMPLE VOUCHER 



The United States, Dr., To Richard U. Roe, M. D. 
210 Medical Building, Chicago, Illinois 



-Date or period of treatment 


Name of employee and 
rtature of Injury 


Character of services or 
supplies 


Quantity 

or 

number 


Unit 

price . 

cost per 


Amount 


Dollars 


Cents 


Sept. 1-5, 1939 


John Doe 

Work Projects Administration 

laceration palm rt. hand 


Suture wound 9/l/a5 
Dressing 9/2/35 
Dressing 9/5/35 


1 

1 

1 


S3 .00 
1.00 
1. 00 


3 

1 
1 


00 
00 

00 








Itotfll 




5 


00 



I certiiV that the above bill Is correct, etc. 

(SIGN ORIGINkL ONLY) 



Payee (sig.) Richard M. Roe 



Certificate of Injured Employee 
I certify that the above-mentioned services and/or supplies were received by me, etc. 

(3I0M 0RIQ1HAL DULY) (sig.) John Doe 



fro be I 



'ograpHed locally) 



4.1.088 • FINANCE 



who authorized the treatment or examination. The project timekeeper shall add 
the following certification: 

"I certify that the services covered by this voucher were rendered as 
claimed. 

(Signed) 

(Title ) !! 



After certification, the project timekeeper shall submit the voucher to the 
^ocal or State Compensation Officer. 



PUBLIC VOUCHER FOR SERVICES AND SUPPLIES 
OF HOSPITALS ANO PHYSICIANS 
U. S. EHPLOrEfS' COHPEHSATION COMHI SSION 



This vouclier Is to be forwarded 
must be accooipanled bj the original request. 
the Commission). If original request for i 
such Tact Mlth d&te. 

Appropriation: "Enployees' CoTipensation Fund 



U. S. Employees' Cotnpetisatlon Cotnniisslon, Wastiington, D. C, and 
^ttlment (unless latter has been previously forwarded to 
L has prevlousl/ been TorHarded to the CoouDlsslon, note 



THE UNITED STATES, Dr. 
Aadress 



{P*»B«— Print II 




tCltyl 



Please follow as CarelUlly us possible the following Instructions: 

1. Description of Injury treated. (Please sUte dlttgnosi^ as exactly as possible.) 

2. Clmracter of services or supplies llinilstied. fneuse explain fully reason for any differences In charges on airferent--dates, and lU 
Ize bills lor supplies.) 

3. E\act dates ol IreatJuent and charges made for evc-ry treatment. 

(AH UNITeHIZEP SItL CANNOT BE PAID ) 



Contract No 



Date 




(Sign original only) . 



C*rtiric>ts □( Haaical Otrici 
public Kauiii 9er«lc«. 



(Sign original only) . 



(Par«e Hill MOT uae this wk*) 
Differences: 



Account verified; correct for .$ 

(Signature or initials) 



For AdQlnlstratlve Certificate, s«e Form 5-92. 
Paid by check No. , da.ted_ 



fon Treasurer of Uie United States 
lln favor of payee named above. 



U. S. EMPLOYEES' COMPENSATION COMMISSION 



HEHORAMOUH 
Note. — If the payee named in the 
attached voucher alll supply below 
8Uch data as Hill identify the check 
drawn in payment thereof with the 
account In hlaofflce, this slip will 
be mailed with the check. 



Itie Incloeed check, No._ 
described in the attached memorandum. 



. , settles vouclier submitted for payaent of tlie account 



No acknowledgment of receipt of clieck is necessary. 



TIMEKEEPING • 4. 1.089 



PART IX. OTHER FUNCTIONS OF TIMEKEEPERS 

Project timekeepers, as the representatives of the Division of Finance, shall 
be responsible for certain reporting and recording functions in addition to 
timekeeping duties. 



Preparation and Submission of EMPLOYMENT ON WPA PROJECTS, 

WPA Form 732 

The number of persons employed on each WPA project or in the State Supply Weekly Project 

and State 
Supply Section 
Employment 
Report. 



Sections shall be reported each week by the project or State Supply Section 
timekeeper on Employment on IfPA Projects, WPA Form 732. 

A report on WPA Form 732 shall be prepared as of each Tuesday for each proj- 
ect or section for which separate time reports are maintained. The form shall 
be prepared Tuesday morning upon completion of the first check of employees 
on the job and shall be mailed promptly so as to reach the office designated 
by the Director of Finance not later than the first mail delivery on Thursday 
morning. In cases where the project is not scheduled to operate on Tuesday, 
the report shall be prepared as of the last preceding workday. Where mailing 
schedules will not permit arrival of the report in the first mail delivery on 
Thursday morning, the State Director of Finance may authorize the timekeeper 
to take the count on a workday prior to Tuesday. 

Instructions relating to (1) persons to be included in the report, (2) per- 
sons not tobe included in the report, and (3) the preparation of WPA Form 732 
are set forth in the following subsections. 



WPA Form 732. 

— Time and 
Routing. 



— Instruction 
Reference. 



As used herein, the term "persons" shall mean project assigned employees, 
State Supply Section assigned employees, and State Supply Section appointive 
employees (see pages 4.1.007-4.1.008). 

Persons To Be Included in Reports on WPA Form 732. — The following persons 
shall be included in reports on WPA Form 732: 

1. Persons assigned to the project or to the State Supply Section and actu- 
ally on the job on the day of the count. 

2. Persons assigned to the project or to the State Supply Section but who 
are not on the job on the day of the count because: 

(a) They have completed their scheduled work shift. This provision shall 
apply to part-time as well as to full-time employees. 

(b) They have not begun work for the current pay period. 



— "Persons" 
Definition. 



— Persons To 
Be Reported. 



WPA Forni 733 
mERAL UORKS KOOIZJ 
n«vLaid 11/14/41 



Official Project No. 

Number of persons employed as of Tuesday, 



FEDERAL HORKS 4QENCV 

WORK PROJECTS ADMINISTRATION 

EUPLOniENT OH UP« PROJECTS 

IVpe of work symbol . 

Work Project No. 

Section No. 





CerUilca- 

Llon 

status 






Total 


Wage class 


Line 
No. 




Project wage employees 


Project 


Hale 1 Female 


U-B 


U-A 


I 


S 


P 


emp. 


(1) 


(2) 


(3) 


(4) 


(5) 


(6) 


(7) 


(8) 


(9) 


(10) 


(11) 


1 


Certified 




















2 


Noncer tilled 




















3 


Total 




















4 























THIS CARD HUST BE MAILED HOT LATER THAN TUESDAY NOOK 



Revised Nov. 14, 1941 



4,1.090 • FINANCE 



(c) They are ill or absent for some other voluntary reason, providing 
they have not been absent for more than 5 consecutive scheduled work- 
days. However, the count shall not include employees not working 
because of disabling injuries sustained in the performance of duty 
who are being carried on Pay Roll for Accident Compensation, WPA 
Form 511 (see item 4 below). 

(d 1 The job is not operating because of weather conditions or other un- 
foreseen conditions which have caused operations to be temporarily 
suspended. 

—Persons Not Persons To Be Excluded From ReportsonWPA Form 732. — The following persons 
To Be Reported., ghall be excluded from reports on WPA Form 732: 

1. Persons separated from the project or from the supply fund account prior 
to the day of the count; i.e., persons who have been terminated by means 
of WPA Form 403 or reassigned to another project by means of WPA Form 402. 

2. Persons who have been assigned or reassigned to the project or to the 
State Supply Sections but who have not reported, or who have been rejected 
upon reporting. 

3. Persons charged to administrative expense. 

4. Injured persons being carried on /"ay Roll for Accident Compensation, WPA 
Form 51 I . 

5. Persons paid from other than WPA funds. 

6. Owner-operators of equipment. 

7. Persons who have been voluntarily absent in excess of 5- consecutive 
scheduled workdays and for whom formal separation documents, WPAForms 403, 
have not been processed. 

8. Project supervisory employees serving more than one project. 

9. Appointive employees in the State Supply Section during the period of 
liquidation of final annual leave. 

—Preparation. Preparation of WPA Form 732. — Instructions relating to the entries required 
in the heading and on lines 1, 2, and 3 of WPA Form 732 are set forth in this 
subsection. Line 4 shall be reserved for use in providing such special em- 
ployment data as may be required from time to time. 

— — Heading. Beading. — Wltli the exception of the date, tne Information required for entries In the Head- 

ing of the form may be secured from Project Description Card, WPA Form 76i|. If the count 
Is not made on Tuesday, the tlraefceeper shall delete the word "Tuesday" and insert the day 
of the week on which the count was made. 

— — Columns. Column 2. — The data entered In columns 3 tnrougn 11 snail be classified according to cer- 

tification status, the number of persons certified as Inneed of relief, the number of per- 
sons not certified as In need of relief, and the total number of persons being entered In 
lines 1, 2, and 3, respectively. 

Columns 3, U, and 5. — Enter the number of males, the number of females, and the total num- 
ber of workers, respectively. Each entry In column 5 shall equal the sum of corresponding 
entries In columns 3 and 4 and also shall equal the sum of corresponding entries In columns 
6, 7, e, 9, 10, and 11. 

Columns 8, 7, 8, 9, and 10. — Enter the nu.iber of project wage employees. Including the 
number In the unskilled group B, unskilled group A, Intermediate, skilled, and prof esslonal 
and technical wage classes, respectively. 

Column 11. — Enter the number of project supervisory employees or State Supply Section 
employees who are not paid In accordance with schedule of monthly earnings, Including Supply 
Section appointive employees. 



Revised Nov. 14, 1941 



TIMEKEEPING • 4.1.091 



VERIFICATION AND CERTIFICATION OF PROPERTY INVENTORY REPORTS 

WFA employees charged with the custody of property are required to render Finance 
periodic reports of the receipt and disposition of all aroperty coming under Responsibility 

^u-.j.^. .... 1.-1 ,,, . on Property 

their jurisdiction, including a physical count of all property m custody and inventory 
on hand on the date of the report. Such physical inventories of property are Reporting. 
required to be witnessed by a designated representative of the Property Ac- 
countant, Division of Finance and Control, usually the project timekeeper in 
the case of property on projects. Report of Inventory , WPA Form 720, and Proj- WPA Forms 720 
ect Report and Record of Expendable Property, WPA Form 721, are provided for *"'^ '^^l. 
preparing reports of property inventories (see chapter 10, volume II, of the 
Manual) . 

It is not intended that project timekeepers, as representatives of the Prop- —Relationship 
perty Accountant, be required to participate in or sign Report of Inventory of TLnekeepers 
WPA Form 720, and Project Report and Record of Expendable Property, NPA Form 
721, on routine inventory reports. In those cases of small projects or portions 
of projects involved with negligible quantities of property , where arrangements 
may have been made for the project timekeeper to be the local responsible cus- 
todian' of property for the operating division, the timekeeper thus designated 
shall render and sign Report of Inventory, WPA Form 720, and Project Report 
and Record of Expendable Property, WPA Form 721, as the "Responsible employee" 
and not as "Representative of the Property Accountant." 

While a project timekeeper may assist in the maintenance of project property —Timekeepers' 
records when regular timekeeping duties permit and when requested by the proj- Responsibility, 
ect superintendent, nevertheless the project timekeeper, when acting as the 
representative of the Division of Finance and Control in witnessing physical 
inventories of property, shall be responsible only for certifying as to the 
correctness of the physical inventory as reported. Space is provided on WPA 
Form 720 for the signature of a representative of the Division of Finance and 
Control. 

Revised Oct. 23, 1942 



4. 1.092 • FINANCE 



Reporting 
Dei ay in 
Receipt of 
or Loss of 
Pay Check. 



Duties of Timekeeper Upon Receipt of Employee's Claim for Pay Check 

or Proceeds Thereof 

Project employees shall be instructed to notify the project timekeeper 
promptly when a pay check is not received within 24 hours following the date 
on which it was due to be delivered, or when a pay check is received but is 
lost, stolen, or destroyed thereafter. In such cases, the employee, with the 
assistance of the project timekeeper, shall prepare immediately Notice of 
Nonrecetpt, Loss, Theft, or Destruction of Check, Treasury Form M- 130, in an 
original and three copies, which shall be signed by the employee and the 
timekeeper. The timekeeper shall retain the third copy and transmit the origi- 
nal and two copies to the pay roll office. Upon receipt of such notification, 
the pay roll office shall enter the name of the payee, the check number, and 
the amount as shown on the paid copy of the pay roll, and shall forward the 
original and first copy to the Treasury Regional Disbursing Office. 



TREASURY DEPARTWENT TRE ASU RT OEP »fi THEN T 
Division of Dlabursement -. . . * «- ,. 

Form Ho. M-IDO Dfvispon of Oi sburse«i«fit 

NOTICE OF NONRECEIPT. LOSS. THEFT, OR DESTRUCTION OF CHECK 








The check was (not) endorsed. (Strike out words not applicable.) 


(SlwiaturB or t>a)r*>I 
IThe project ttmekeeper will fill nt the information belouii 


r^rre.,'! nH.lrocc firfl^tnl Prnjprt (id. 




Work Project No. 






To: Disbursing Clerk 


111 accordance with Uie above rw)tlce, please request that stopfiage ol payment be plated against Uie check described 


below: 






(Tlcia) 



Check by 

Disbursing 

Qerk. 



Issuance of 
Stop Order. 



Action in 
Case Check Is 
Recovered. 



Upon receipt of Treasury Form M-130, the RegionalDisbursing Officer srill de- 
termine whether the check has been mailed (or remailed if check had been re- 
turned undelivered) and if so, whether sufficient time had elapsed to permit 
receipt of the check by the payee prior to the date Treasury Form M-130 was 
executed. If it appears that the payee could not have received the check 
prior to preparation of the form, the RegionalDisbursing Officer will communicate 
with the payee, reguesting information as to whether or not the check has been 
received. The payee will be requested to make immediate reply in an enclosed 
envelope indicating receipt or nonreceipt of the check. 

If it develops that the check has not been received or is shown in the first 
report to have been lost after receipt, stolen, or destroyed, the RegionalDis- 
bursing Officer will prepare immediately Request for Stoppage of Payment, Treas- 
ury Form M-I3I, and make the necessary disposition of copies of forms to the 
Federal Reserve Bank and the Secret Service. 

When an employee who has previously submitted Treasury Form M-130 recovers 
the check, it is imperative that he notify the timekeeper before the check 

Revised Oct. 23, 1942 



TIMEKEEPING • 4. 1.093 



is presented for payment. The timekeeper shall prepare Notice of Recovery. 
Etc. of Check, Treasury Form M-132, in an original and one copy and shall 
forward the original directly to the Regional Disbursing Officer retaining the 
copy for his files. The Regional Disbursing Officer will prepare the necessary 
forms requesting the Federal Reserve Bank to remove the stop-payment order 
and route copies of the request to the Secret Service and to the pay roll 
office. 

If it is determined that the check which is alleged to have been lost, stolen, 
or destroyed, has not been paid, the Treasurer of the United States will send 
a bond of indemnity or such other papers as may be necessary to the employee 
for execution. The employee shall return the executed bond or other papers 
to the Treasury Regional Disbursing Off icewhere a duplicate check will be issued. 

If it is determined that • the check for which claim is made has been paid, 
a photostatic copy of the paid check will be sent to the employee, together 
with certain affidavits to be executed by him. If the employee claims that 
the endorsement on the paid check was forged, and the allegation is verified 
by the Treasurer of the United States, payment to the employee will be ac- 
complished by the issuance of a Treasury warrant. 



Issuance of 

Duplicate 

Check. 



Action in 
Case Oieck 
Has Been Paid. 



Ti^ASURY iiEPARTMENT TREASURY DEPARTMENT 
Division of DlsburseincnL -. , , - -. 

Fora No. u-132 Division of Disbursement 

NOTICE OF RECOVERY, ETC.. Of CHECK 


(D4CI) 

To: Disbursing Clerk 

U. S. Treasury State Disbursing Omco 

Reference is made Lo Treasury Form Ho. M-130. Hotlce of Sonrecetpt. Loss, Th6ft, or Destruction o.f Check, dated 


It Is requested Uiat action be taken to have the stoppage against the ctieck descrltKd thereon reaoved for the fbllowing reason: 








(SigDBiuro or pvsa) 


(Siansiur* or iiBiRBBpHPi 



Revised Oct. 23, 1942 



4.1.094 • FINANCE 



Investigation of Property Damage Claims 

Investieation When designated by the Compensation Section of the Division of Finance to 
of Third-Party investigate and report on a damage claim against the Government for the loss 
Damage Qaims, of , Or damage to, Other than WPA property allegedly due to the negligence of 
VPA Form 957. j^j^ employees, the project timekeeper shall make a complete investigation and 
shall prepare a detailed report of his findings, using for the purpose Report 
and Recommendations on Property Damage Claim, WPA Form 957. In making his 
investigation, the timekeeper shall secure statements from witnesses and a 
detailed statement from the immediate superior of the employee alleged to be 
at fault. The employee should make a true and complete statement of the cir- 
cumstances of the case, admitting his negligence or carelessness where it 
existed. The full name and address of each person making a statement shall 
be shown, and the source of his information shall be indicated. It is desirable 
that statements of witnesses be in affidavit form. In cases where statements 
of witnesses are of a contradictory or conflicting character, it is mandatory 
that affidavits be secured. Wherever possible, the timekeeper's report shall 
include a diagram of the scene of the accident. 

For detailed instructions relating to damage claims, see pages 4.4.021-4.4.02B. 



TIMEKEEPING • 4.1.095 



Examination 
of Project 
Activities. 



—Definite 
Plan of 
Proj ect 
Examination. 



— — System of 
Explanation. 



— — Time- 
keeping. 



PART X. EXAMINATION OF PROJECT ACTIVITY 

The State Director of Finance and Control is responsible for establishing 
a system of examination of procedures and methods in effect on projects and 
in warehouses which pertain to expenditure of funds or accountability of 
property. 

Supervising timekeepers and representatives of the Director of Finance and 
Control should be schooled in a definite plan of project examination. The 
plan should, in general, be designed to determine (1) if required procedures 
are being followed, (2) if local methods are both satisfactory and permissible, 
(3) if legal requirements are being met, and (4) if sufficient precautions 
have been taken against the possibility of collusion. Independent inspections 
of projects- should be made as often as practicable but at least once each 
4-week fiscal period. 

In formulating the State system of examination, the basic principles of the 
Division's responsibility should be included to insure that the following re- 
quirements are maintained. 

I. Timekeeping 

(a) T^hat timekeepers are properly qualified. 

(b) That the timekeeper has a definite understanding of his functions. 

(c) That proper assignment documents for all persons whose names appear 
on time records are on file. The time record and project file of 
assignment documents should t)e in agreement. 

(d) That the time record is maintained properly at time of inspection. 

(e) That the entries in "column 10" of the time report are entered cor- 
rectly by questioning workers directly. 

(f ) That acheck be made of the data transcribed from underlying records 
to the time report. 

(g) That information be submitted to the off ice preparing pay rolls showing 
the number of employees present and identification numbers of those 
employees absent or accounted for on the day of inspection in order 
that the certified time report shall be checked when received to 
determine that credit for time worked has not been given to the 
absent employees. This should be used also to enable the examiner, 
when next checking the project, to discern if the same workers are 
again absent. If such a case is found, investigation shall be made. 

(h) That the major functions performed by each employee are applicable 
to the assigned wage classification. 

(i) That an employee is not performing duties other than those legally 
chargeable to the project to which he is assigned and working. 

( j ) That 'a satisfactory method of governing the limitation of 8 hours 
per day, 40 hours per week (except in case of allowable time and 
certain. project transfers), and 120 hours per fiscal period is in 
effect.. 



Under no circumstances should compensating time be permitted 
to be credited on subsequent days, or in subsequent weeks or 
pay roll periods. (Example: Employee worked 10 hours on 
February ii^, but was credited with only 8 hours; the ti;nekeeper 
arbitrarily increased the number of hours worked on a subsequent 
day by 2 hours. ) 



Added Oct. 23, 1942 



4.1.096 • FINANCE 



(k) That time is not anticipated during the project day. 

(1) That Worker's Record of Time. Worked, WPA Form 50 |c, is not used 
unnecessarily for maintenance of an employee's own time. Wherever 
practical, the timekeeper should actually keep the time of the worker. 

(m) That the addresses for employees have been properly entered on time 

records. (A project wage employee's check shall not be mailed to a 

supervisor's address, nor to any place to which he would not have 
discretionary access.) 

(n) That the heading on the time report agrees with the information shown 
on Project Description Card, WPA Form 76n. 

(o) That satisfactory explanations be obtained from timekeepers for 
corrections necessary on previous time reports. A list of errors 
should be secured from the Field Finance Office or from "corrections 
• notices." 

(p) That satisfactory explanations be obtained from timekeepers for 
erasures on underlying time records and copies of time reports. 

((j) That time records are maintained properly for sponsor's employees. 
Since there may be varied conditions involving sponsors' employees, 
the examiner should study each situation soas to recommend the most 
logical and acceptible method of positive timekeeping for sponsors' 
employees on the project. 

(r) That time records are neat and legible. 

(s) That time records for sponsor-owned and contractual equipment are 
maintained properly. 

(t) That sufficient data are available to the timekeeper for proper prepa- 
ration of the time record for sponsor-owned and contractual equipment. 

(u) That satisfactory methods are used for recording timeforall types of 
equipment under contract. 

(v) That the timekeeper does not assist in the preparation of vendors' 
invoices. 

— — Corapensa- 2< Compensation 

tion. 

(a) That project representatives are instructed properly in reporting 
of all injuries sustained in the performance of duty. 

(b) That injury cases inactive status on project be reviewed to determine 
that all action is current, and to assist project representative in 
securing factual and medical evidence required in the various types 
of cases when the project representative has difficulty in securing 
such evidence, particularly from off-project sources. 

(c) That the project representative has adequate supply of injury compen- 
sation report forms on project and knowledge of location of qualified 
physicians and hospitals in relation to project site. 

(d) That Instructions to Work Projects Administration Pro j ect Employees 
in Case of Injury, Special Fo -n CA-|o, is posted on the project site. 

Property. 3. Property 

(a) That Report of Inventory, WPA Form 720, and Project Report and Record 
of Expendable Property, M?lk Form 721, are reconciled with physical 
check of inventory and underlying documents. 

Added Oct. 23, 1942 



TIMEKEEPING • 4.1.097 



(b) That WPA Form 720 and WPA Form 721 are maintained properly. Factors 
of accuracy, legibility, and neatness should receive attention. 

(c) That satisfactory explanation be obtained for corrections necessary 
, as reflected by recent WPA Forms 780- Attention should be given to 

the time elapsing before WPA Forms 780 were returned with completed 
information. 

(d) That the method of recording and securing information for WPA Form 743 
is proper. 

(e) That proper documentation is made of the physical transfer of property. 

(f) That a satisfactory method of accounting for gasoline and oil dis- 
pensed directly to equipment on projects is being followed 

1. A local receipt should be in use. 

2. Gas and oil should be dispensed only to that equipment previously 
authorized to receive it by a proper operating division official. 

3. Identifying numbers, type, capacity, etc. of each piece of equip- 
ment authorized should be listed and prominently displayed at the 
dispensing site. 

4. Specimen signatures of drivers and operators of equipment should 
be on file for verifying purposes. 

5. After inspecting the preparation of the receipted forms, recon- 
ciliation should be made by totaling receipt slips issued during 
the period covered by the examination and comparing with WPA 
Forms 742' Calibrated measures of gasoline on hand should be taken 
to verify the "on hand" inventory. 

l|. General _ -General. 

(a) That Employees ' Identification Cards, HPA Forms 112, have been issued 
to each employee assigned to the project. 

(b) That the previous week's employment count be verified with time report. 
Criticisms, such as delayed receipt of WPA Fomi 732 and preparation 
errors, should be obtained from State Director of Finance and Control 
so that explanations can be obtained and steps taken to preclude 
repetition. 

(c) That the status of incompleted deceased claims and third-party claims 
is current. 

(d) That circumstances surrounding "stolen checks" be investigated. 

(e) That the project proposal be analyzed with particular attention to 
the following: 

1. Eligibility of work on private property. 

2. Acquisition of land, property rights, easements, and right-of-ways. 

3. Fence construction, removal of fences from right-of-ways. 

4. Is private property repaired due to damages resulting from project 
operations? 

5. Is damage to private property reported immediately to the Compens- 
ation Officer? 

(f) That the relationship of timekeeper to co-workers with particular 
attention to the following be ascertained: 

1. Is it satisfactory officially? 

Added Oct. 23, 1942 



4.1.098 • FINANCE 



2. Would it indicate collusion possibilites? 

3. Does the supervisor or foreman appear to be too dominant over the 
timekeeper? 

4. Is there any information showing the timekeeper to be monetarily 
indebted to any WA personnel? 

(g) That the timekeeper has sufficient knowledge of the use of WPA Form 707 
in order tomaintain proper project financial control where required. 

(h) That there are no unnecessary records or forms maintained on the 
project relative to Finance and Control functions. 

(i> That Statement of Travel Within Limits of Of ficial Stotion, HPA Form2ll, 
be reviewed for timekeepers who are assigned travel identification. 

Every effort must be made to arrange automobile travel in the most 
economic »1 and practical manner. Attention should be paid to un- 
necessary trips and illogical travel itineraries. 

(j) That there are no instances of WPA employees handling cash. 

(k) That there are no instances of WPA employees contributing toward pay- 
ment of expenses incident to project operation. 

(1) That the traveling timekeeper's daily work be reviewed to determine 
if full time is being given to his job. 

(m) That the timekeeper has an understanding of types of irregularities 
and methods of reporting cases to authorities. 

(n) That a report be made to include subjects to be reviewed or covered 
in timekeeping schools. Besides a timekeeper's limitations, the 
examiner should note tlie timekeeper's particular weaknesses and those 
points on which he is indecisive, for reference to the appropriate 
official of the Division of Finance and Control. 

(o) That the system of accounts in work camps, particularly accounting 
for foodstuffs, is established. 

(p) That themethod of determining subsistence deductions and the mainte- 
nance of records thereof is proper. 

Coopera- In cooperation with the operating divisions, the system of examination 

t ion With j^g^y fjg enlarged to embrace such matters as the following: 

Operating j a 

Divisions. j^j j^g^^ materials, supplies, implements, and eq^uipment are properly 

stored and safeguarded, 
(r) That no apparent surplus of property exists on projects. 

(s) That the work performed by timekeeper, other than timekeeping duties, 
be reviewed. Counsel should be given the timekeeper in connection 
with those functions which he is performing by delegation fromthe 
project supervisor. It is of importance that such work be efficient- 
ly organized and executed. 

(t) That the project supervisor has sufficient knowledge of the use of 
WPA Form 707 in order to maintain proper project financial control 
where required. 

(u) That there are no unnecessary records or forms maintained on the 
project relative to other than Finance and Control functions. 

(v) That project files are maintained properly. States should have a 
centralized standardized filing system for all records kept on the 
.project. 

Added Oct. 23, 1942 



TIMEKEEPING ■ 4.1.0381 



Use and Preparation of FIELD TIME REPORT OF EQUIPMENT RENTAL SERVICES, 

WPA Form 508b 

Field Time Report of Equipment Rental Services, WPA Form 508b, shall be WPA Form 508b. 
prepared by project and warehouse timekeepers covering the use of each piece —Use. 
of contractual equipment, with or without operators, rented on a broken-time 
or straight-time basis and chargeable directly to a project or subrented 
through the Supply Fund Account. Field Time Report of Equi-pment Rental 
Services, WPA Form 508b, shall be prepared for each reporting period during 
which earnings have accrued to the contractor. Separate reports shall be 
prepared for each unit of equipment. 

The responsibility of a timekeeper for the preparation of WPA Form 508b 
shall begin upon receipt of a copy of one of the following' documents: 

Purchase Order, Treasury Form A-7 

Property Transfer Order and Receipt, wPA Form 7i|0a 

In the event that equipment is transferred to another work project during —in Case of 
the reporting period, such information shall be shown in the space provided Transfer, 
and the report completed for only those hours chargeable to the reporting 
project. The project to which the transfer is made shall prepare WPA Form 508b 
to conform to the reporting period of such project. 



FEDEStl WORtS IQENCY 
WORK PROJECTS ADM I H I STRATI OK 



FIELD TIME REPORT OF EQUIPMENT RENTAL SERVICES 



yPk owned 
Itented 



Description of equlpnent. 



Identification or ] Icense No. 



O.P. No. 

W.P. No. 

Type of work synbol _ 
District County , 



Reporting period: 



















__ 






















- 










FroB To ___ 












Dally record of hours 


Total 
hours 
worked 


Total 
hours 
Idle 


TotaJ hours 
for irfilch 
payaent Is 
to be Bade 


































































xxxx 






Equipnent 


































xxxx 






































xxxx 






Supply charge 




































XJDOt 






































xxxx 






Operator 




































XXXX 














































L. 







































Use tills block when equipment 


Is tronsrerred during reporting period 






(D«e) (Hour) 



Jtpproved as to accuracy . 



(TlaBKeeserl 

Certification is hereby made that the etjalpnent rental services shoim on this report urere perfornied In accordance with the provisions oT 
the purchase or assignment order, and that the vendor Is not credited for any period of time for services in excess of that to which he is 
actually entitled, and that the cost of such services Is chargeable to the above project. 



Superintendent. 



iPlils form to be "iliieairaphed locally) 



Added Apr. 5, 1941 



4.1.0382 • FINANCE 



-Routing. 



—Certifi- 
cation. 



-Preparation. 



In the case of eguipment rented by the supply fund and subrented to the 
project, WPA Form 508b shall be prepared in triplicate. The original of the 
report shall be submitted to the local Property Accountant, the duplicate 
shall be furnished the vendor, and the triplicate shall be retained by the 
initiating timekeeper. 

In the case of equipment charged directly to the project, WPA Form 508b 
shall be prepared in duplicate. The original shall be retained on the project 
and the duplicate furnished the vendor. In this case WPA Form 508b is not 
submitted to the Property Accountant, as the timekeeper prepares and submits 
WPA Form 508. 

When the report is prepared by a project timekeeper, it shall be signed by 
the timekeeper and certified by the project superintendent. When prepared 
by a warehouse timekeeper, it shall be signed by the timekeeper and certified 
by the warehouse superintendent or his designated representative. 

The entries required in the heading of Field Time Report of Equipment Rental 
Services, WPA Form 508b, are self-explanatory. The block at the top of the 
form shall be checked to indicate whether the equipment is supplied by ( 1) 
the vendor as a direct charge to the project, (2) the sponsor, or (3) the 
supply fund. 

Columnar entries shall be as follows: 

Column 1. — This space shall be used to show a separate reporting of equipment, supply 
charge, and operating personnel when the rental contract provides for these services. 
Operators furnished by the WorK Projects Administration are not to be Included In this report. 

Column 2. — This column is divided Into 16 subcolumns with space In the heading for entry 
of the dates In the reporting period. Each line Is divided Into sublines. The top subline 
shall be used to enter hours during which the services are idle for which payment Is to be 
made. The second subline shall be used to enter hours worked. 



■Enter In the respective columns the total hours worked and total hours 
Column 5. — Enter the sum of columns 3 and 4. 



Co lumns 3 and U 
Idle. 



Added Apr. 5, 1941 



TIMEKEEPING • 4.1.01fil 



In any case when WPA Form 501 is maintained by a timekeeper who does not 
also transcribe the information to the Time Report for Personal Services — 
Work Projects, WPA Form 502, and certify the latter form, he shall sign a 
certificate which shall appear on the last page of WPA Form 501 for the 
period. This certificate shall read as follows: 

I hereby certify that each of the persons whose names appear on the 

foregoing pages of this Time Book has performed, as indicated above, the 
hours of work required by law and regulation during the period stated 
and that the report is accurate in all details. 

In like manner the following certificate may be provided for the signature 
of the unit foreman or group supervisor. 

I hereby certify that each of the persons whose names appear on the 

foregoing pages of this Time Book has performed the services required by 
law and regulation during the period stated, and that such services have 
been performed under my supervision on the project designated above. 

Revised Oct. £3, 1942 



4.1.0162 • FINANCE 



Individual 
Time Record. 
WPA Form JO lb. 



— Columnar 
Instructions. 



Use and Maintenance of INDIVIDUAL TIME RECORD, WPA Form 50ib 

Individual Time Record, WPA Form 50lb. is designed for use (1) by project 
timekeepers and project supervisors acting as timekeepers on units of multiple- 
unit projects to maintain a daily record and report of time worked and time 
lost by employees assigned to a project for which a master time report is pre- 
pared in a Central Office, (2) as a transfer form to report the previous hours 
worked to a new timekeeper at another location of the same project, (3) as a 
transfer formtoreport the balance of allowable hours lost which may be made 
up to another project timekeeper when a project wage employee is reassigned 
to another project either during or at the end of a pay roll period, and (4) 
by the pay roll office to notify the project timekeeper of allowable hours 
which may be made up in the event of reassignment after a termination period. 

The columnar arrangement of WPA Form 501b corresponds to columns 6 through 
14 of Time Report for Personal Services — Work Projects, WPA Form 502, and 
entries therein shall be made in accordance with the pertinent instructions 
prescribed on pages 4.1.018 to 4. 1.02C1 inclusive. No space is provided for 
a "Remarks" column on WPA Form 501t>. When it is necessary to report informa- 
tion as prescribed for the "Remarks" column of WPA Form 502, it shall be 
indicated on the reverse side of the form. 



FEOERIL WORKS l^GENCY 
WOffK PflOJECTS ADHINISTRATIOH 



INDIVIDUAL TIME RECORD 



Olliclia project No. 
Naae 



. Work projecc N'o. 



_ Meiitlficatlon No. . 



CerLllled I I 
Noucertifled I I 



Mailing address 

Wage class Sex Occupation . 



. Period from . 



rate 


Normal 

hours ' 

assigned 

for pay 

roll period 

(7) 


Allowable 
time lost 
previously 
not made up 

<e) 


Maximum 
hours 

can be 
worked 

(9) 


Number of hours worked or lost each day 
(10) 


Time not 
allowable 
lost durluK 
this period 

(11) 


Actual 
hours worked 
for which 

(13) 


Amount 
earned 

(13) 


Allowable 

time lost 

not made 

up 
































(6) 
































(14) 


















































































XXX 






















































































XXX 




Posted to master time report 





































CERTIFICATE: 

during the per 
my supervisloi 



T%mtktipn 
Transferred "^ unit No. Effective date 

Transferred ^ unit No. 



. Elfectlve date _ 



ts of a project, this form shall not be accepted By the no. tlne- 

fer If any alterations or erasures have been made, unless properly 
laled*by the former timekeeper.) . 



(r'lls forni to he reproduced local I;^/ 



— Preptration 
as Unit Time 
Record. 



Preparation of WPA Form 50lb as Unit Timekeeper's Time Record. — As provided 
above, WPA Form 501b may be used by unit timekeepers to record and report 
the time worked and time lost by employees on units of a project for which a 
master time report is prepared by a Central Office. 

WPA Form 501b shall be maintained by the unit timekeeper in duplicate and 
shall be used to check employees during the project workday in accordance 
with the instructions prescribed in this chapter. When WPA Form 501b is used 
for this purpose, the first subline in column 10 shall be used to show the 
consecutive days during the pay roll period and the second subline may be 
used to show the scheduled hours for each day. The third and fourth sublines 



Revised Oct, 23, 1942 



TIMEKEEPING • 4.1.0163 



Transfer Firm. 



in column 10 shall be used to show the number of hours worked or lost each 
day during the pay roll period. Sublines 5 and 6 shall be used only when an 
employee is reclassified or is working in a dual classification. Subline 7 
has been provided for entering check marks to indicate postings which have 
been made to a master time report. 

At the close of the last working day of each pay roll period, the original 
shall be certified by the unit timekeeper and supervisor and shall be sub- 
mitted tothe office designated for the preparation of the master time report. 
The duplicate copy shall be retained by the unit timekeeper. 

Preparation of WPA Form 50lbasan Intraproject Transfer Form.— WPA Form 5olb —Preparation 
may be used by a unit timekeeper to report the previous hours worked to the TLi"f"''p?i^'^' 
new timekeeper when an employee is transferred during a pay roll period to 
another unit of the same project. In instances of this nature, the releasing 
timekeeper shall complete the form up to the date of the transfer, make the 
appropriate notations on the original and duplicate copies, and forward the 
original tothe unit to which the employee has been transferred. Upon receipt 
of the original in such instances, thereceiving unit timekeeper shall prepare 
a new form to be used as a duplicate by the new unit. The time worked and 
the time lost as recorded on the individual time record for the unit from 
which the employee \-ia.s transferred shal.1 not be shown on this duplicate. 

Using this form as a duplicate, the original time record received from 
the old unit shall be used to record the employee's time worked or time lost 
on the new unit for the remaining days of the pay roll period, and shall be 
submitted to the Central Office for the final preparation of the master time 
report at the close of the pay roll period. The original shall bear the sig- 
natures of both unit timekeepers and the signatures of both unit supervisors. 

Where an employee is transferred at the close of a pay roll period to another 
unit of the same project, the transfer of the employee's time record for the 
current pay roll period on the releasing unit of the project shall be accom- 
plished by executing and transmitting a copy of the Individual Time Record, 
WPA Form 501 b, in accordance with the instructions prescribed herein. 

Preparation of WPA Form 50lb as a Notice of Allowable Hours Lost Which May — — Frepara- 
Be Made up. — WPh Form 501b may be used by a project timekeeper to notify a 
new project timekeeper of the balance of allowable hours lost which may be 
made up when a project wage employee is reassigned to another project either 
during or at the end of a pay roll period. When used for this purpose, WPA 
Form 50113 shall be prepared in an original only, and there shall be shown at 
the top of the form — 

Notice of Accumulated Allowable Hours 

By 

Timekeeper 

The information in the lower left corner of the form also shall be completed. 
The balance o.f accumulated allowable hours which the employee may make up shall 
be shown in column 8. A diagonal line shall be drawn through column 10. After 
the form is signed in the rubber-stamped impression, it shall be forwarded to 
the new project timekeeper, who shall make suitable entry of the allowable 
hours in his time records. 

Preparation of WPA Form BOlbasa Notice of Allowable Hours.— WPA Form 50ib 
shall be prepared in an original only by the Field Finance Office for a pro- 
ject wage employee who is reassigned after a termination period and has al- 
lowable hours to his credit which employment regulations permit making up. 

Revised Oct. 23, 1942 



tion. 



4.1.0164 • FINANCE 



When VPA Form 501b is used for this purpose, there shall be rubber-stamped 
at the top of the form — 

Notice of Accumulated Allowable Hours 

By— 

Division of Finance and Control 

With theexception of the official project number, period, and unit number, 
the information required in the heading shall be shown. In column 8 shall 
be shown the accumulated allowable hours which the employee may make up. A 
diagonal line shall be drawn through column IQ. After the form is signed in 
the rubber-stamped impression, it shall be forwarded to the project timekeeper, 
who shall make suitable entry of the allowable hours in his time records. 

Revised OcC. 23, 1942 



TIMEKEEPING • 4.1.0165 



Preparation of WORKER'S REPORT OF TIME WORKED, WPA Form 501c 

WPA Form 501c shall be used by workers assigned to isolated locations on a 
project to report the hours worked or lost each day to the project timekeeper. 
The term "isolated employee" shall be interpreted to mean an employee assigned 
to duties where it is impracticable for the responsible timekeeper to check 
the employee's time daily in the manner prescribed. Care must be exercised 
by the person designated to approve the use of this form to the end that this 
method of timekeeping is resorted to only in C£ises where the other prescribed 
methods are wholly impracticable. Spot checks by the chief project timekeeper 
and the supervising timekeeper shall be made as often as possible. Notations 
to the effect that' spot checks have been made by supervisory employees shall 
be made in the space provided for "Remarks." 



The form shall be prepared by the employee 
close of the last working day of the pay roll 



FEDERAL WJRKS AGENCY 

WORK Projects administration 

(STREET ADDRESS) 



PEHtlTT FOR PRIVATE USE TO tVOlE 
PATHENT OF POSTAQE, 1)00. 



WORKER'S REPORT OF TIME IIORKED 

































{FroBj (TO) 


Number of hours worked or lost each day 


Total 
hours 


1. Date 


































2. Hours sched. 


































3. Hours lost 


































4. Hours worked 



































CERTIFICATE: I HEREBT CERTIFY tha.t I have perfonned the number ofhours ol 
■ork Indicated above, during the period stated, and required by laa and regu- 
lations, ihat the to tal amount of time Is chargeable to the project Indicated 



abovei and that this report Is 



:urate In all details 



Approved : 



ITltls form to be reftroduced locally) 



and transmitted by mail at the 
period. When the assigned hours 
of the worker have been conpleted 
prior to the end of the pay roll 
period, the form should be sub- 
mitted at the close of the last 
workday. 

Spaces are provided in the 
heading of the form to show the 
work project number, location, 
and pay roll period. In the 
spaces opposite "Date" shall be 
inserted the dates in the pay 
roll period. The number of hours 
scheduled each day (if scheduled 
in advance! shall be inserted 
in the appropriate columns of 
line 2. The number of hours lost 
which may not be made up shall 
be entered in the appropriate 
columns of line 3. 

The number of hours worked 
each day shall be inserted in the 
appropriate column of line 4. 
In the event time is lost which 
may be made up, as in the case 
of illness, etc., an"A"shallbe 
entered on line 4 in the column 
for the day, and an explanation 
shall be made under "Remarks." 



The employee shall sign his name in the signature space exactly as his name 
is shown on the assignment document. Spaces are provided for his occupational 
classification, identification number, and mailing address. The street address 
and city shall be printed. The signature of the sponsor's employee having 
supervision over the employee's work may be entered in the space provided, 
"Approved." 

On the side of the form provided for the address, the worker shall show the 
name and complete mailing address of the timekeeper to whom the form is to be 
sent. Upon completion the form shall be mailed to the timekeeper. Upon re- 
ceipt of the report and before transcribing the data to the project time report. 



Vforker's Rqjort 
of Time Worked, 
WA Form 501c. 

—Term 
"Isolated 
Employee. " 



^P rep arat ion. 



Revised Oct. 23, 1942 



4.1.0166 • FINANCE 



the timekeeper shall secure the signature of the project supervisor if it iias 
not already been obtained. The signature of the project supervisor will not 
be required when he signs WPA Form 502. 

The project supervisor shall sign the report in the space provided at the 
bottom of the form. The employee shall be promptly notified of any correction 
or adjustment made by the project supervisor or timekeeper. 

Revised Oct. 23, 1942 



TIMEKEEPING • 4.1.0167 



Use and Maintenance of TIME REPORT FOR PERSONAL SERVICES— WORK PROJECTS 

(SHORT FORM), WPA Form 502b 

Time Report for Personal Services — ^ork Projects (Short Form), WPA Form 5020, Short Form of 
is designed for use by project timekeepers in recording and reporting time wPAVorm°502b 
worked and time lost by employees assigned to a work project or a unit of a 
work project. 

WPA Forpi 502b may be used as a complete time report for a work project if —Use. 
only one sheet is required, or as an underlying time report where time is 
recorded for employees assigned to a unit of a work project. 

Except for tue number of lines provided, the form is identical in design 
with WPA Form 502 and the entries therein shall be made in accordance with 
the instructions prescribed on pages 4.1.018-4.1.020. 

When WPA Form 502b is used as a complete time report to record time worked —Used as a 
and time lost by employees assigned to a work project, the form shall be ^pl«te Time 
processed and filed by the Division of Finance and Contro] in accordance with 
the instructions prescribed for ¥PA Form 502. 



Added Oct. 2;?, 1942 



TIMEKEEPING • 4.1.0201 



Columns Z, 3, and U. — Enter Information on first line only. — Columnar 

Preparation. 

Columns 5 and 6. — Enter "Dual" Immediately above the first name In the "Dual" group. 
Enter the symbol and basic rate for each classification. 

Columns 7, 8, and 9. — Enter Information on first line only, as hours which can be worked 
apply to both classifications. 

Columns 10 , 11 , IS, and 13. — Enter the hours worked and the amount earned for each classi- 
fication. The total of the amount earned for both classl? Icatlons also shall be shown on 
the second line In column 13. The voluntary hours lost shall be shown on the top subline 
of the first line only. 

Column in. — The allowable hours lost, not made up, apply to both classifications and shall 
be entered on the line for the highest of the two classifications. 



Added Oct. 23, 1942 



TIMEKEEPING • 4.1.0241 



a travel identification. The amount of the travel identif icati-on will be 
indicated on the VPA Form 402 issued to the project supervisory employee. 
(See page 3.3.018 of the Manual.) 

When a time report is prepared for project supervisory employees covering 
more than one project, a time distribution statement shall be prepared to 
accompany each time report. An equitable basis for the distribution of the 
costs of supervision rendered by employees who supervise more than one project 
shall be prescribed by the State Administrator, and schedules showing the 
project numbers and established percentage distribution factors shall be 
prepared. The total hours and earnings as shown by the time reports shallbe 
distributed according to the schedule and the distributed amounts filled in 
onthetime distribution statement, together with the percentage distribution 
factors. 



Suggested TIME DISTRIBUTION STATEMENT 



Pay period from 


TIME DISTRIBUTION STATEMENT 
For Project Supervisory Employees 

Pay roll 


vJn. 


District 
to inclusive 


Mn. 




Official project 
number 


Work project 
number 


Percentage 

distribution 

factor 


D4.stribution 


Hours 


Earnings 




^^_^^ 











1 ^ 




r-~ — . _^_ , 












Totals 








Remarks : 






Division of Finance and 
Control Representative 



(To be reproduced Locally) 



Added Oct. 23, 1942 



Chapter 2 



PAY ROLLS, OTHER VOUCHERS,AND RELATED DOCUMENTS 



PART I. AUTHORITY FOR PAYMENT OF WAGES AND SALARIES 

The Division of Finance is responsible for the preparation and certification 
of pay rolls as required by law and administrative regulation. The functions 
of the State and local offices preparing pay rolls shall include a system of 
examination and audit which will insure compliance with such requirements. 
(See also volume 1, page 1,5.082, concerning responsibility for the preparation 
and certification of administrative pay rolls.) 

Application of Provisions of Emergency Relief Appropriation Acts 

Funds are made available to the Work Projects Administration by the Emergency 
Relief Appropriation Acts for the purpose of providing work relief on useful 
public projects. Various conditions of employment applying to project supply 
fund and administrative employees are contained in the current Emergency Re- 
lief Appropriation Act, including a provision as to the hours of work required 
of assigned employees. The Commissioner of Work Projects is authorized to 
prescribe such rules and regulations as may be necessary to carry out the 
purposes for which the appropriations are made. 

The orders issued by the Commissioner of Work Projects provide for the 
application of the provisions of the Emergency Relief Appropriation Acts and 
prescribe administrative policies and regulations designed to carry out the 
purpose of the acts. Schedules of monthly earnings for project wage employees 
and Appointive Compensation Schedules for appointive personnel are prescribed 
in general orders issued by the Commissioner of Work Projects. 

Regulations as to hours of work and conditions of employment applying to 
WPA project wage employees are prescribed in employment regulations.^ 

State Administrators are authorized to issue orders designating the appli- 
cation of the schedule of monthly earnings by counties or other wage areas. ^ 
State Administrators also are authorized, subject to the prior approval of 
the Assistant Commissioner in charge of the Division of Employment, to estab- 
lish schedules of occupational titles, hours of work, and monthly salaries 
for project supervisory employees and for supply fund supervisory and special 
nonsupervisory employees.^ The orders issued by State Administrators authorize 
payments to assigned employees in accordance with the provisions thereof. 
The State Director of Finance shall be responsible for forwarding one copy of 
State Administrator's Orders to the appropriate Treasury Regional Accounts 
Office (additional copies may be furnished if requested) and two copies to 
Chief, Audit Division, General Accounting Office, Washington, D. C. These 
copies shall be manually signed or shall be certified true copies. Any re- 
sponsible employee in either the Division of Employment or the Division of 
Finance may make the certification. 



See appendix A, Item 2-1. 

2 

See appendix A, Item 2-8. 

3 . 

See appendix A, Item 2-3. 
Revised Sept. 18, 1941 



Responsibility 
for Pay Roll 
Preparation. 



Provisions 
Established 
by ERA Act. 



Commissioner' s 
Orders. 



Hours and 
Conditions. 

State Adminis- 
trators' 
Orders. 



4.2.001 



4.2.002 • FINANCE 



Subsistence 
Deductions 
Involving 
Other Agencies. 



Appointment of 
Administrative 
and Supply Fund 
Personnel. 



The Federal statutes require that appropriate deductions be made from the 
earnings of employees or workers for quarters and/or subsistence furnished by 
facilities of the Federal Government. Subject to the prior approval of the 
Assistant Commissioner in charge of the Division of Employment, State Adminis- 
trators are authorized to issue orders establishing rates covering deductions 
from earnings of workers for quarters and/or subsistence furnished in work 
camps of the Work Projects Administration and to approve rates established by 
other Federal agencies for deductions for subsistence and/or quarters furnished 
workers of the Work Projects Administration by facilities of such other Federal 
agencies. Deductions involving other Federal agencies shall be handled in the 
manner prescribed for deductions affecting only the Work Projects Administra- 
tion. Unless otherwise specified, the proceeds of deductions for quarters only 
furnished by other Federal agencies, except the National Youth Administration, 
shall remain in the appropriations of and remain available for expenditure to 
the Work Projects Administration, while deductions for subsistence only are 
for the credit of the furnishing agency. In the case of deductions for quar- 
ters furnished by the National Youth Administration to WPA project employees, 
proceeds of such deductions shall be transferred to the appropriation of the 
National Youth Administration, nsing Schedule of Collections., Standard Form 1041-, 
for this purpose. Deductions for the credit of other Federal agencies shall 
be processed in accordance with instructions contained herein with respect 
to deductions for the credit of other appropriations (see page 4.2.075). 

Appointments of administrative employees and certain supply fund employees, 
in accordance with administrative regulations, are made by letters of appoint- 
ment from the Commissioner of Work Projects or the State Administrator.* Such 
letters of appointment authorize payments in accordance with the provisions 
thereof. 



Assignment* 
and Appoint- 
ments. 



Time Reports 
and Attendance 
Records. 



Authority of 

Certifying 

Officers. 



Basis for Payment of Salaries and Wages 

The basic authority for payment of earnings or salary to an individual is 
contained in the assignment document or appointment letter as executed by the 
authorized officer of the Work Projects Administration. 

Pay rolls shall be prepared from time reports and attendance records main- 
tained and submitted in accordance with the provisions of chapter 1 of this 
volume. The certifications of the project timekeeper and superintendent or 
the designated officer in the case of appointive employees shsill be considered 
as evidence that the services reported have been performed. 

The signature of a properly authorized certifying officer on a pay roll is 
the final authority for the payment of earnings and salaries and is accepted 
by the Treasury State Accounts and Disbursing Offices as evidence that the 
persons listed on the pay roll are entitled to the amounts shown as earned 
and to be paid. Certifying officers will be held financially responsible for 
irregular payments. Instructions for the designation and authority of cer- 
tifying officers are contained on page 4.2.083. 



See appendix A, Item 2-4. 



Revlaea Jan. 31, 1941 



PAY ROLLS, OTHER VOUCHERS, AND RELATED DOCUMENTS • 4.2.003 



PART 11. SCHEDULING AHO PROCESSING OF TIME REPORTS 

The pay roll office of the Division of Finance shall be responsible for the 
scheduling and processing of time reports in order to maintain efficient 
operation and accurate .recording, verifying, and auditing. 

Staggering of Project Pay1?oll Months 

Time reports shall be scheduled for receipt by the pay roll office so as Staggering of 
to insure as even a flow of pay rolls as is practicable. Project pay roll t^^ ^ 
months shall be staggered for this purpose. The schedule of project pay roll 
months shall be reviewed frequently by the State Division of Finance with the 
objective of adjusting pay roll period ending dates where such adjustment will 
provide for a more even flow of pay rolls. All projects in the same county 
should be assigned the same pay roll month where practicable. 

When pay roll months are restaggered, adjustments in the assigned hours of Adjustments in 
project employees shall be made in accordance with the instruction contained Assigned Hours, 
in chapter 1 of this volume. 



4.2.004 • FINANCE 



Assignment of Pay Roll Numbers 

Pay Roll A pay roll number shall be assigned and inserted in the space provided on 

Numbering. each page of each time report received in the pay roll office of the Division 

of Finance. Time reports which are combined under one pay roll as prescribed 
on page 4.2.037 shall be assigned the same pay roll number. All pay rolls shall 
be numbered consecutively. Where districts or other local areas process pay 
rolls, the pay roll number shall be prefixed by the district or local area 
number; e.g., the pay roll number of the 231st time report received from 
district or local area No. 5 would be "5-231." A new series beginning with 
No. 1 shall start at the beginning of each fiscal year for pay rolls preparea 
on or after July 1. 

Pay Roll The Division of Finance shall maintain a "Pay Roll Register" which shall 

Register. gjj^^ ^jjg p^^y j-qh numbers assigned, the project to which each pay roll is 

charged, the date the time report was received in the pay roll office, and 

the date and time the pay roll was transmitted to the Treasury State Accounts 

Office. 



PAY ROLLS, OTHER VOUCHERS, AND RELATED DOCUMENTS • 4.2.005 



Verfication of Time Report 

Entfles made ift rtre time report headings shall be verified in the pay roll 
office with the Project Description Card, WPA Form 76*. 

No time report shall be used as the basis for preparing a pay roll unless 
the time report has been properly certified. Proper certification requires 
the manual signatures of the authorized timekeeper and the authorized super- 
intendent. To insure compliance with this provision, a comparison shall be 
made of signatures appearing on time reports with specimen signature cards 
of persons authorized to sign specific time reports. 

Before pay rolls are prepared, all computations appearing on time reports 
shall be verified. Computations to be verified include': 

1. Cross addition of hours lost by project wage employees which may not be 
made up, and days lost by project supervisory employees 

2. Cross addition of hours worked by project wage employees, and days in 
pay status of project supervisory employees 

3. Amounts earned 

4. Allowable time to which each project wage employee is entitled as of 
end of pay period 

5. Total charge for subsistence to be deducted fromgross earnings of project 
employees in work camps 

6. Net amounts to be paid 

7. Page totals of hours worked and amounts to be paid 

8. Transfer of page totals to recapitulation sheet and additions thereof 

The exact method of verifying computations shall be determined in accordance 
with the number 2ind types of pay rolls processed, available office equipment, 
and qualifications of administrative personnel. Proof of page totals and 
recapitulation sheets may be accomplished after postings to the individual 
earnings records, WPA Forms 507, 507a, and 507b. 

Notations appearing in the "Remarks" column of WPA Form 502 as to absence 
from the project for purposes for which credit as time worked is allowed shall 
be examined to determine that the time may be so credited in accordance with 
regulations. 



Time Report 

Heading 

Verification. 

Time Report 

Certification 

Verification. 



Computations 
To Be 
Verified. 



Method for 

Verifying 

Computations. 



iwvlsed Jan. 31, 1041 



PAY ROLLS, OTHER VOUCHERS, AND RELATED DOCUMENTS • 4.2.007 



PART III. MAINTENANCE OF INDIVIDUAL EARNINGS RECORDS 

To prevent duplicate paymenfs, payments in excess of authorized earnings, 
and pajmients contrary to regulations, a perpetu-al earnings record shall be 
maintained by the Division of Finance for each employee of the Work Projects 
Administration! 

Use of Individual Earnings Records 

The general use of each of the following individual earnings records is as 
stated below. 

1. Individual Earnings Record. WPA Form 507, shall be used to maintain a 
record of the earnings of project wage employees charged either to op- 
erating projects or the supply fund. The form is printed in two colors; 
namely, (1) white, for certified employees, and (2) yellow, for noncer- 
tified employees. Instructions relating to the preparation and mainte- 
nance of WPA Form 507 are contained on page 4.2.009. 

2. Individual Earnings Record — Pro j ect Supervisory Employees, WPA Form 507«f 
shall be used to maintain a record of the earnings of project supervisory 
employees charged to operating projects and of supervisory and special 
nonsupervisory employees charged to the supply fund. Instructions re- 
lating to its preparation and maintenance are'set forth on page 4.2.011. 

3. Individual Earnings andLeave Record — Appointive Employees, WPA Form 507b, 
shall be used to maintain a record of the earnings and leave of appoin- 
tive employees whose services are charged either to administrative expense 
or to the supply fund. Instructions relating to the preparation and 
maintenance of WPA Form 507b are contained on page 4.2.015. 

The individual earnings records maintained on WPA Form 507 for certified 
project wage employees also shall include a record of the fiscal period of 
continuous employment of such employees. Section 15lb) of the Bnergency Relief 
Appropriation Act, fiscal year 1941, prescribes that, with the exception of 
veterans, unmarried widows of veterans, and wives of such veterans as are 
unemployable, all certified employees who have been continuously employed on 
work projects for more than IB calendar months shall be removed from such em- 
ployment. For thispnrpose, the column headed "Continuous employment" shall 
be utilized. Each period of employment shall be indicated by a figure in 
ascending sequence indicating the number of pay periods since the effective 
date of assignment. Suspended periods shall be indicated by "S. P." It is 
the responsibility of the Division of Finance to notify the Division of Bnploy- 
ment on Notice of Continuous Employment, WPA Form 421, of all certified en- 
ployees who have been continuously employed for 37 biweekly pay roll periods 
in order that the Division of Employment may provide for terminating such 
employees . 

When a certified employee is assigned to a WPA project after termination 
from a Federal agency project .without a waiting period of sufficient length 
to cause an interruption of employment, the Division of Employment will notify 
the Division of Finance of the number of months the employee has been con- 
tinuously employed by means of a notation on Notice To Report to Vork on 
Project, WPA Form H02. 

For instructions relating to the application of the provisions of section 
15(b) of the Emergency Relief Appropriation Act, fiscal year 1941, reference 
shall be made to employment regulations.^ WPA Form 421 shall be prepared by 

See appendix A, Item 2-s, 
Revised Jan. 31, 1841 



Earnings 
Record for 

Each 
Binployee. 



Individual 

Earnings 

Records. 

—WPA Form 
507. 



— — WA 
Form 507*. 



—WPA Form 
507b. 



—Control of 
Record of 
Continuous 
EisploymenC. 



Continuous 
Employment 
or Federal 
Agency Project 
Employees. 



—Use of WPA 
Form 421. 



4.2.008 • FINANCE 



the Division of Finance (1) when its records reveal the continuous employment 
of a certified employee for 37 biweekly pay roll periods and (2) upon receipt 
of a Notice of Termination of Employment , WPA Form H03, indicating that the 
terminated employee is to be resissigned to a project of another Federal agency. 

flPA Forms 607 The individual earnings record maintained for each WFA project supervisory 
and 608. ^^^^ appointive employee on WFA Forms 507a and 507b shall reflect the signing 
by the employee of the Oath of Allegiance, WPA Form 607. WPA Form 507b shall 
also reflect the signing by each employee of the Affidavit Required by the 
Emergency Relief Appropriation Act, Fiscal Year ig4i, WPA Form 608. See also 
volume 1 of the Manual of Rules and Regulations, page 1.5.082, concerning re- 
sponsibility for the preparation and maintenance of WPA Form 507b for admin- 
istrative employees. 

Revised Jan. 31, 1941 



PAY ROLLS, OTHER VOUCHERS, AND RELATED DOCUMENTS • 4.2.009 



Preparation and Maintenance of INDIVIDUAL EARNINGS RECORD, WPA Form 507 

Instructions relating to the preparation and maintenance of Individual 
Earnings Record, WPA Form 507, are set forth in the following subsections. 

Preparation of WPA Form 507. — Upon the receipt of Notice To Report to Vork 
on Project, WPA Form H02, providing for the initial assignment of a project 
wage employee, the Division of Finance shall prepare Individual Earnings 
Record, WPA Form 507, using the white card for certified employees and the 
yellow card for noncertified employees. 

The preparation of the form shall consist of filling in the heading and 
entering the project number, wage class, and basic rate of pay in columns 2, 
3, and 4, respectively. With the exception of the rate of pay, the informa- 
tion required for these entries shall be taken from the assignment document. 
The basic rate of pay shall be taken from the State Administrator's Order. 
If the assignment document contains a notation as to previous continuous em- 
ployment on a Federal agency project (see page 4.2.007), number of months of 
such continuous employment shall be entered in column 11. 

Upon receipt of WPA Form 402 providing for reassignment when the period of 
separation is indicated to be less than 60 days and previously accumulated 
allowable time has not been canceled, WPA Form 513 shall be prepared (see 
page 4.1.027) at the time that WPA Form 402 is posted to WPA Form 507. 

Instructions relating to the filing of WPA Forms 507 are set forth on 
page 4.2.019. 



Individual 
Earnings 
Record, WPA 
Form 507. 

— Initial 
Preparation. 



— Initial 
Entries. 



— Filing 
Reference. 





(Nas.l 






(Aflor.sa) {InlllU 


UStSU.llC d. 


i.l [la.QtIclc. 


lOD Ho.) 


Pay period 
ending 

(1) 


Project 
number 

(2) 


Wage 
class 

(3) 


Monthly 

or 

four-week 

rate 

(4) 


Normal 
Hours 
assigned 
for pay 
period 
(5) 


Hours 
lost 
not 

allow- 
able 
(6) 


TotAl 
hours 
worked 

(7) 


Aflount paid 
(8) 


Alli)«- 
ible 
hours 
carried 
over 
(9) 


Basarks 
(10) 


Cont. 
e«p. 

(11) 


















































^^-—^[IIII 


~ 


-~~^ 








rzi^ir 









'— 


^— 1 


— ^ 




~^ — ~~1 f 



























1 1 


Foderal Works Agency 
WK Form 50? 

(Rtvlocd 8-E3-3B) 






FEDERAL MORKS AGENCY 
WORK PROJECTS AOHIN 1 STHATIOH 

INDIVIDUAL EARN INGS RECORD 









Maintenance of WPA Form 507.— After initial preparation, subsequent posting —Maintenance 

to WPA Forms 507 shall be made (1) from time reports which have been examined ^ Posting of 
and verified in accordance with the provisions of page 4.2.005, (2) from as- 
signment documents providing for reassignment to a different wage class or 
assignment after a period of separation in nonpay status, and (3) from Notice 
of Termination of Employment, WPA Form H03, Reassignments for a project wage 
employee to a different project without an interruption of employment or change 
of wage class, shall be posted to WPA Form 507 from the time report and not 
from WPA Form 402. Reassignments of a project wage employee on the same proj- 
ect without change in wage class shall not be posted to WPA Form 507. At the 
time of posting WPA Form 403 a notation as to status of accumulative allow- 
able hours shall be made on WPA Form 507. 

When the employee's time record is posted to WPA Form ,507 from the time —Use for 
report, an audit of the employee's name, identification number, wage class, J^rifying 

' b > Cbcuments. 

Revised Jan. 31, 1941 



4.2.Q1D • FINANCE 



^Gtlumaar 
Pascing. 



-w Allowable 
Time Cbncrol. 



->Qasa and 
Rata Poatinga. 

•^Vbrk-Camp 
Eaminga Poat- 
inga. 



— Reaaaignment 
After Break, in 
Ekityr Status. 



— •Reaaaignment 
Without Statua 
Change Foat^ 
inga. 



— Reaasignaent 
VLtb Status 
Change Post- 
ing*. 

•^Termination 
Poatinga. 



and certification status shall be made by comparison with the entries pre- 
viously made on WPA Form 507. Copies of assignment documents shall not be 
used for verification of entries on time reports. The hours worked and amount 
paid, as shown on the time report, shall be checked with the postings on ¥PA 
Form 507 for the preceding pay period to insure that the earnings of the 
employee do not exceed the allowable maximum. Adjustments of allowable hours 
due to reassignments shall be mathematically verified. 

The posting of the employee's time record to WPA Form 507 shall be made 
from the following related columns of Time Report for Personal Services — Vork 
Projects, WPA Form 502. 



tFi for* 507 
coltmn nvmber 

6 

7 

8 

9 

10 

11 



VPi torn 50? 
colusn title 

Hours lost not allowable 

Total hours worked 

Amount paid 

Allowable hours carried over 

RemarlLS 

Cont. emp. — (Suspended period) 



UFA forn 502 
coltmn number 

11 

is 

18 

14 
15 



•^Co^pen a at ion 
Posting Refer- 
ence. 



Tbe entry In ooluum 9 of WPA Form 507 shall not exceed 85. The entries required In 
column 1, "Pay period ending," and column 11, "Continuous employment," of WPA Form 507 are 
selfrezplanatory. 

The entries aade In columns 3 and 4 or WPA Form 507 at the time or Initial assignment or 
upon reassignment to a dirrerent wage class, need not be repeated at each posting. 

In posting the earnings records of project wage employees In worli camps for whom subsistence 
deductions are aade, the entry In column 8 of WPA Form 507 shall be the gross amount earned 
as recorded la column 13 of WPA Form 502, and the amount of the subsistence deduction as 
recorded In coluan 14 of WPA Form 502 shall be entered In column 10 of WPA F'orm 507. 

Upon receipt of WPAForm402 Indicating reassignment, reference shall be made to the period 
of the separation and If greater than SO days all allowable hours not canceled at Che time 
Of separation shall be canceled. In cases where the period of separation Is less Chan 60 
days, and the accumulated lost time Is allowable under Division of Employment regulations, 
a notice of the allowable lost time shall be prepared on WPA Form 513, and transmicced to 
the timekeeper on the project to which Che employee is being reassigned. If this notice 
should not reach the project timekeeper In sufficient time for posting to the time report, 
the necessary oorrectlon of the time report shall be made at the time of Its receipt in the 
Pay Roll Voucher Unit. 

When the notice of allowable lost time to be credited to employees reassigned after a 
break, in employment is received by the timekeeper subsequent to submission of the time report 
covering the period In which the a&slgnment would fall, the timekeeper shall make the neces*' 
sary correcting entries on the copy of the time report retained on the project. The allowable 
houra carried forward In the subsequent period will, therefore, be In agreement with the 
records of the pay roll office. 

When the time report reveals that the employee has been reassigned to a different project 
without Interruption of employment or change of wage class, the effective date of the reassign- 
ment shall be taken from the time report and posted in column 10 of WPA Form 507. In the 
case of such reassignment to a different project, the number of the project to which the 
employee has been reassigned shall be shown In column 2. 

Reassignments of project wags employees Involving a change of wage class shall be posted 
to WPA Form 507 upon receipt of the assignment document. The posting at such time shall 
consist of entering the wage class, basic rate of pay, and effective date of the reassignment 
In columns 8, 4, and 10, respectively. 

Upon receipt of Motice of temitiation of l*ploy*ant , WPA Form W3, for a project wage 
employee, notation to that effect shall be made In column 10 of WPA Form 507, including the 
effective date of the termination. An Indication shall also be made In the "Remarks " column 
as to the cause of termination; I.e., "18 mo.," "Cancellation certification," etc. If the 
termination Is due either to the 18-months provision or cancellation of certification, all 
allowable hours shall be canceled. If the termination Is for other reasons and the separation 
eitends beyond 60 days, the allowable hours are likewise canceled, the proper notation being 
made at the time of reassignment. 

Instructions relating to the posting of local compensation payments to WPA 
Form 507 are set forth on page 4.2.017. 



Revised Jan. 31, 1941 



PAY ROLLS, OTHER VOUCHERS, AND RELATED DOCUMENTS • 4.2.011 



Preparation and Maintenance of INDIVIDUAL EARNINGS RECORD— PROJECT 
SUPERVISORY EMPLOYEES, WPA Form 507a 



Instructions relating to the preparation and maintenance of Individual 
Earnings Record — Project Supervisory Employees, WPA Form 507a, are set forth 
in the following subsections. 



Preparation of WPA Form 507a. — WPA Form 507a shall be prepared by the Divi- 
sion of Finance upon receipt of Hotice To Report to Work on Project, WPA Form 
402, providing for the initial assignment of a project supervisory employee. 



Individual 
Earnings 
Reco rd— 
Proj ect 
Supervisory 
Eisployees, flPA 
Form S07a. 

— Initial 
Preparation. 



The preparation of the form shall consist of filling in the heading, and —Initial 
entering the project number, occupation, and monthly rate in columns 2, 3, 
and 4, respectively. The project number and occupation shall be taken from 
the assignment document. The monthly rate shall be taken from the State 
Administrator's Order. 

Instructions relating to the filing of WPA Forms 507a are set forth on —Filing 
page 4.2.019. . K^^"""' 



Federal Works Agency 
WPA Form 507a 
(fifvlsta 9/23/38) 


FEDERAL VORKS AGENCY 
WORK PROJECTS ADM 1 M 1 STRATI ON 




INDIVIDUAL EARNINGS R E C R D — P R J E C T SUPERVISORY EUPLOrEES 




Certi fieri ] | 






NoncerLiried | | 


IrtPnrlficnUfwi Nn 




Name 


tlnth of nllp^tnnr-p 




AHrtTH.^ 


InlUdl n«^1[Tpni^nt ,1a t* 




Pay period 
ending 

<1) 


Project 
No. 

(2) 


Occupation 
(3) 


Honth 
rat 

(4 


e 


Days In 

pay 
status 

_J5^ 


Cros 

aaou 

earn 

(6 


s 

nt 
ed 


Deductions 
(7) 


AAOunt I 
(8) 


>ald 


neaarks 
(9) 


Con. 

e«p. 
(10) 


L^rr:: — '—. 




""""^ 






n~^ 


^zrr 


L — 


. -- 


Lrr= 


^^ 


—^ . 


_^ 




















1 1 






1 





Maintenance of WPA Form 507a. — After initial preparation, subsequent post- — Maintenaoc* 
ings to WPA Forms 507a shall be made (1) from time reports which have been Cbci^nts"*" 
examined and verified in accordance with the provisions on page 4.2.005, 
(2) from assignment documents providing for reassignment of the employee to 
a different occupational status, and (3) from Notice of Termination of Employ- 
ment, WPA Form <t03. Reassignments of a project supervisory employee to other 
WPA projects without interruption of employment or change of occupational 
status shall be posted to WPA Form 507a from the time report and not from WPA 
Form 402. 



When the employee's time record is posted to WPA Form 507a from the time 
report, an audit of the emplsyee's name, identification number, occupation, 
monthly assigned hours, and monthly salary shall be made by comparison with 
the entries previously made on the form. The gross amount earned shall not 
exceed one-half of the employee's monthly salary. 



—Use for 
Veri f ying 
Bocuments^ 



Revised Jan. 31, 1941 



4.2.012 • FINANCE 



—Columnar 
Posting. 



The posting of the employee's time record to WPA Form 507a shall be made 
from the following related columns of the Time Report for. Personal Services — 
Work Projects, WPA Form 502: 



VPA forn S07a 
column nunber 



VPA Form 507a 
coluTin title 



VPA Porn 502 
column number 



—Reassignment 
Without Status 
Change Post- 
ing". 



—Reassignment 
With Status 
Change Post- 
ings. 



Compensation 

Posting 

Reference. 



Days In pay status 
Gross amount earned 
Deductions 
Amount paid 



12 
13 
14 

15 



The entry required In column 1, "Pay period ending," Is self-explanatory. Deductions for 
subsistence furnished In wort camps shall be designated In column 7 with the letter "S"; 
e.g., "S-$10." 

When the time report reveals that the employee has been reassigned to another WPA project 
without Interruption of employment or change of occupational status, the number of the proj- 
ect to which the employee has been reassigned shall be talten from the time report and posted 
In column 2 of WPA Form 507a, and the effective date of the reassignment shall be shown In 
column 9. 

When a project supervisory employee Is reassigned to the same project or to a different 
project at a different occupational status, appropriate entries shall be made In columns 2, 
3, and 4 of WPA Form 507a upon receipt of the assignment document, and the effective date 
of the reassignment shall be shown In column 9. Upon receipt of notice of Termination of 
guployment, WPA Form 403, an appropriate notation shall be made In column 9, including the 
effective date of the termination. The entries made In columns 2, 3, and 4 at the time of 
assignment or reassignment to a different occupational status need not be repeated at each 
posting If they remain unchanged. 

Instructions relating to the posting of local compensation payments to WPA 
Form 507a are set forth on page 4.2.017. 



Revised Jan. 31, 1941 



PAY ROLLS, OTHER VOUCHERS, AND RELATED DOCUMENTS • 4.2.013 



WPA 



Preparation and Maintenance of INDIVIDUAL EARNINGS AND LEAVE 
RECORD— APPOINTIVE EMPLOYEES, WPA Form 507b 

Instructions relating to the preparation and maintenance of Individual 
Earnings and Leave Record — Appointive Employees, WPA Form 507b, are set forth 
in the following subsections. 

Preparation of WPA Form b07b.— Individual Earnings and Leave Record, WPA 
Form 507b, shallbe prepared for each appointive employee upon receipt of a copy 
of the employee's letter of appointment as executed by the State Work Projects 
Administrator or his authorized representative. 

The preparation of the form shall cdnsist of filling in the heading and the 
upper section of the form. Under the heading "Classification of expense" 
place a mark in the appropriate block to indicate the classification as between 
general administrative and supply fund. The dates of Oath of Allegiance, WPA 
Form 607, and Affidavit Required by the Emergency Relief Appropriation Act, 
Fiscal Year 1941, WPA Form 608, shallbe entered in the spaces provided. The 
remaining captions in the heading of Form 507b are self-explanatory. 

Maintenance of WPA Form 507b. — After initial preparation, subsequent post- —Maintenance 

ings to WPA Form 507b shall be made (1) from letters of appointment changing """^ Posting. 
the status of the employee, (2) from notices of separation, (3) from time re- 
ports or attendance records, and (4) from copies of pay rolls. 



Individual 
Earnings 
Record — 
Appointive 
Employees, 
Form 5 07b. 

— Initial 
Preparation. 



— —Initial 
Entries. 



In addition to the employee's earnings record, WPAForm 507b provides spaces 
for recording the accumulation, granting, and balance of annual and sick leave. 
Provision is also made to record leave granted daily, the upper subline of 
the appropriate month being used to record leave granted during the first half 
of the month and the lower subline during the second half of the month. A 
suitable symbol shall be placed in each block to indicate the kind of leave 
taken. 



— — I^ave 

Benefit 

Postings. 



Federal Works Agency 
WPA Popin iofb 

RSVlsM I -at -41 
























FEDERAL WOHn iOENCV 
*tM PROJECTS ADHimSTIIlTiaH 




















INDIVIDUAL EARNINGS AND LEAVE R E CO R D — A P P 1 N T 1 V E EMPLOYEES 




Identification No. 


Name 


Address 


Sex 


Oath 607 








Uarltal status 


Affidavit 608 


Classification 
of expense 


Appointed 


E.O.D. 


ACS grade 


Title 


Rate 


Division and section 


Annual 


Period 


administrative 1 | 
Supply ftmd [ J ■ 








































































Month 


1 

16 


.: 



18 


4 

19 


5 
20 


6 
21 


7 
22 


e 

23 


9 
24 


10 
25 


11 
26 


12 

27 


13 

28 


14 

29 


15 
30 


31 


Annual leave 


Sick leave 


Gross 
earnings 


Deductions 


Net 

paid 


Benarks 


Earned 


Used 


Bal. 


Earned 


Used 


Bal. 


Betlre- 
mmt 


Other 


Jan. 








































































































Feb. 




































:::=. 








: 














"^ — . 




n 




1= 






' — ' 


' — ^ 






U 




L= 


^ 




- 


Uzz 












Nov. 




= 




- 






- 


- 






- 




- 


=] 




r= 














r=r= 




F -1 






















































Dec. 











































































































front and back : 



Revised Jan. 31, 1941 



4.2.014 • FINANCE 



Earnings of appointive employees shall be computed in accordance with in- 
structions on page 4.2.016. 

Filing Instructions relating to the filing of WPA Form 507b are set forth on page 

Reference. 4.2.019. 

_Use for All information required for the columnar preparation of Pay Roll for Personal 

Standard Form Services — Employees on Annual Salary Basis, Standard Form 1013, shall be re- 
Preparation, corded on WPA Form 507b. Instructions relating to the preparation of Standard 
Form 1013 are contained on page 4.2.032. 

Revised Jan. 31, 1941 



PAY ROLLS, OTHER VOUCHERS, AND RELATED DOCUMENTS • 4.2.015 



Verification of Computation of Earnings of Project Supervisory Employees 

A project supervisory employee shall be considered in pay status on all days Project Super- 

except those scheduled working days on which he is voluntarily absent. (See visory Enploye 

'^ . "ay Status. 

columnar description of column 13, WPA Form 502, page 4.1.022.) 

Deductions for each day of voluntary absence shall be computed on the basis —Deductions. 
of one twenty-eighth of the employee's salary per 4-week fiscal period. The 
minimum deduction for voluntary absence shall be one-fourth of a day, and all 
deductions shall be multiples thereof. 

The hours of work per scheduled work day of a project supervisory employee — lL>urs of 
shall be governed by the requirements of the project. If a project supervisory *»'"''• 
employee works the number of hours required on a scheduled work day, he will 
be credited with 1 day in pay status. If he were voluntarily absent on such 
day he would lose one twenty-eighth of his salary. For computation of a 
fraction of a day, the hours absent shall be computed in relation to the hours 
required for that day. For example, if a project supervisory employee was 
required to work 7 hours on a scheduled workday, eind he was voluntarily absent 
for 3i hours, he would lose one-half of one twenty-eighth of his salary. 

If a project supervisory employee does not work during a pay period, no 
payment shall be made for days on which he is not scheduled to work during 
that period. 

Revised Jan. 31, 1941 



4.2.016 • FINANCE 



Appointive 
Employees' 
Earnings. 



—Legal 
Provisions. 



— Definitibn 
of a Month, 



A Day. 



— Deduction 
in a 31-Day 
Month. 



—Absence on 
31st Day. 



—Part -Time 
Employees. 

'— ^Deductions 
for Hourly 
Absence. 



Computation of Earnings of Appointive Employees 

The Act of Congress approved June 30, 1906 (34 Stat. 763) section 84, title 
5, United States Code, provides that the earnings of appointive employees 
shall be computed as follows: 

■vniere the compensation of any person In the service of tbe United States Is annual or 
Bontbly, the lollowlng rules tor division of time and computation of pay for services ren- 
dered are hereby established. 

■Annual compensation shall be divided Into twelve eQual Installments, one of wnicn snail 
be the pay for each calendar month; and In making payments for a fractional part of a montn, 
one thirtieth of one of such Installments, or of a monthly compensation, shall be tne dally 
rate of pay. for the purpose of computing such compensation and for computing time for 
services rendered during a fractional part of a month in connection with annual or montniy 
compensation, each and every month shall be held to consist of thirty days, without regard 
to the actual number of days in any calendar month thus excluding the thirty-first day of 
any calendar month from the computation and treating February as if it actually had thirty 
days. Any person entering service of the United States during a thirty-one day month and 
serving until the end thereof shall be entitled to pay for that month from the date of entry 
to the thirtieth day of said month, oothdays inclusive ; and any person entering said service 
during the month of February and serving until the end thereof shall be, entitled to one 
month's pay, less as many thirtieths thereof as tnere were days elapsed prior to date of 
entry; provided, that for one day's unauthorized absence on the thirty-first day of any 
calendar month one day's pay shall be forfeited." 

This act is construed as requiring that: 

1. Each calendar month shall consist of 30 days and the compensation of 
salary shall be by each month separately, one-twelfth of an annual salary 
constituting the compensation for each month. Payment shall be made on 
the 15th day and the last day of each month or, in the event such days 
fall onSundays or holidays, on the next work day immediately following. 

2. One-thirtieth of a monthly installment of salary is to be allowed for 
each day of service from the 1st to the 30th, inclusive. The last day 
of February counts as 3 days of service for pay purposes (2 days in leap 
years ) . 

3. The 31st day of a month enters into the computation of salary only where 
there is 1 day's absence in a nonpay status on that day; that is, absence 
in a nonpay status did not occur also on the 30th. For such absence on 
the 31st, 1 day's pay is forfeited. However, when an employee resigns 
at the close of the day on the 30th of a 31-day month, nodeduction from 
pay shall be made for absence on the 31st when the employee is otherwise 
entitled thereto. 

4. Where an employee is absent for a period of 1 hour at the close of the 
30th day of a month and is absent also on the 31st day, pay for 1 hour 
only is forfeited. 

5. Part-time employees whose compensation is fixed on an annual basis are 
not entitled to be paid for services rendered on the 31st day of the month. 

6. Deductions for employees absent on a leave-without -pay basis will be 
made at a daily rate computed at one-thirtieth of the monthly salary. 
Deductions for partial days absence will be computed eis a fraction of 
one-thirtieth of the monthly rate. For example, a deduction for 2 hours 
absence in a standard 7-hour day would be computed as two-sevenths of 
one-thirtieth of the monthly rate. Unexcused absence of an employee on 
Saturday shall result in a deduction of a full day. Unexcused eibsence 
of an employee from 10 a.m. to 12 m. on Saturday will result in a de- 
duction of five-sevenths of 1 day, provided the employee has worked 2 
hours before leaving the office. Unexcused absence of an employee on 
Saturday and Monday shall result in a deduction of 3 full days. 

Revised Jan. 31, 1941 



PAY ROLLS, OTHER VOUCHERS, AND RELATED DOCUMENTS • 4.2.017 



Posting of Local Compensation Payments to Individual Earnings Records 

Accident compensation payments on Fa-^ Roll for Accident Compensation, WPA 
Form 511, shall be posted to individual earnings records maintained for proj- 
ect wage and project supervisory employees on WPA Forms 507 and 507a, re- 
spectively. Such postings shall be made from the pay roll on WPA Form 511 
prior to the certification of the pay roll. 

In the C2ise of project wage employees, postings shall bemade on a separate 
line in columns 1, "Pay period ending"; 8, "Amount paid"; 9, "Allowable hours 
carried over"; and 10, "Remarks" of WPA Form 507, indicating that the posting 
covers a local compensation payment. Allowable hours accumulate during dis- 
sibility due to a compensable injury while a project weige employee remains as- 
signed to the project. The amount of such allowable hours is not affected by 
any compensation benefits allowed or paid. The only limit on the accumulation 
of allowable hours isthe regulation limiting such accumulation to 50 percent 
of the employee's normal monthly assigned hours. 

In the case of project supervisory employees, postings reflecting local 
compensation payments shall be made in columns 1, 8, and 9 of WPA Form 507a. 
The entry in column 9, "Remarks," shall indicate that the posting covers a 
local compensation payment. 



Posting 
Compensation 
Payments to 
WPA Forms 507 
and J07a. 



— Project Wage 
Employees. 



— Project 

Supervisory 

Elnployees. 



4.2.018 • FINANCE 



Proof of Postings to Individual Earnings Records 

Proof of The proof of postings to individual earnings records shall be a separate and 

Posting to distinct step in the maintenance of such records. Postings to individual 

1 nd i.v idua X 

Earnings earnings records shall be listed on an adding machine tape and the totals 

Records. compared with the totals of the time report or pay roll. In offices having 

sufficient equipment and qualified personnel, the postings may be proofed on 
nonlisting adding machines. In some cases, it may be possible to combine the 
proof ing of time report page totals with the proof ing of postings to individual 
earnings records. 



PAY ROLLS, OTHER VOUCHERS, AND RELATED DOCUMENTS • 4.2.019 



Filing of Individual Earnings Records, Assignment Documents, and Letters 

of Appointment 

Instructions relating to the filing of individual earnings records maintained 
on WFA Forms 507 and 507a, and on WPA Form 507b are as follow^: 

1. Individual earnings records maintained for project waige and project 
siupervisory employees on WPA Forms 507 and 507a, respectively, shall be 
filed by county in identification number order. The records on WPA Forms 
507 and 507a may be filed in the same or a separate series. 

2. Individual earnings records maintained for appointive employees on WPA 
Form 507b shall be filed (1) by administrative division, (2) by E. 0. 
grade, and (3) alphabetically by name, in that order. WPA Forms 507b 
maintained for appointive employees charged to the supply fund shall be 
filed in a separate series. 

When an employee is terminated, his individual earnings record shall be 
transferred to an inactive file. Such inactive records on WPA Forms 507 and 
507a shall be filed by county of residence in identification number order. 
Inactive WPA Forms 507b shall be filed in alphabetical order. 

In cases where the State Work Projects Administrator deems it advisable to 
maintain individual earnings records by means of visible filing equipment and 
obtains the approval of the Director of Finance, Washington, D. C. , WPA Forms 
507, 507a, and 507b may be obtained with adaptations for use with such equip- 
ment . 

The "pay roll" copies of assignment documents (copy 1 of WPA Forms 402 and 
403) shall be filed in alphabetical order and may be subdivided by counties. 



Copies of letters of appointment 
separately in alphabetical order. 



of appointive employees shall be filed 



Filing of 
Individual 
Earnings 
Records. 

—WPA Forms 
507 and 507a. 



—WPA Forms 
507b. 



— Inactive 
File. 



—Use of 
Visible Filing 
Equipment. 



Filing 

Assignment 

Documents. 

Filing 
Letters of 
Appointment. 



PAY ROLLS, OTHER VOUCHERS, AND RELATED DOCUMENTS •4.2.021 



PART IV. PREPARATION OF PAY ROLLS 

The preparation of all pay rolls processed by the Xork Projects Administration 
shall be the responsj.bility of the Division of Finance in accordance with 
instructions pertaining to the forms to be used and the methods of prepara- 
tion, verification, and certification. 

Use of Pay Roll Forms 

Five pay roll forms are provided for use by the Work Projects Administration. 
These forms shall be used as follows: 

1. Pay Roll for Personal Services — Vork Projects, WPA Form 503, shall be 
used for WPA project wage employees who are paid in accordance with the 
authorized schedule of earnings, with the exception of project wage em- 
ployees quartered in work camps forwhom subsistence deductions are made. 
WPA Form 504 is provided for the latter class of employees. 

2. Pay Roll for Personal Services — Hork Projects — i^oSour Basis — Vork 
Camps, WPA Form SO"!, shall be used for project wage employees quartered 
in work camps for whom subsistence deductions are made. 

3. Pay Roll for Personal Services — Vork Projects — Supervisory or Adminis- 
trative Employees on Semimonthly Basis Receiving flonsecurity Wages 
Chargeable to Work Projects, WPA Form 509, shall be used for project 
supervisory or nonsupervisory employees who are paid on a monthly salary 
basis. This form also shall be used for other assigned employees who 
are paid on a per diem or other unusual basis. 

4. Pay Roll for Accident Compensation, WPA Form 5 11, shallbe used to effect 
local payments of compensation to nonappointive employees. In addition 
to being used for WPA employees, this form also is used to effect local 
compensation payments to nonappointive employees of other Federal agen- 
cies whose compensation claims are handled by the ¥PA Compensation Section. 

5. Pay Roll for Personal Services Employees on Annual Salary Basis , Standard 
Form 1013, shall be used for appointive employees of the Work Projects 
Administration whose salaries are charged to general administrative ex- 
pense or to the supply fund. 

WPA Forms 503 and 504 and Standard Forms 1013 are original certification 
sheets on white stock. Memorandum and continuation sheets are provided as 
follows!: 

WPA Form 503a or 504a 
Standard Form 1013b 

WPA Form 503b or 504b 
Standard Form 1013a 

WPA Form 503c or 504c 
Standard Form 1013c 

No continuation sheets are provided for WPA Forms '509 and 511 
sheets, WPA Forms 509a and 511a, are provided. 



Memorandum certification sheet (yellow) 

Original continuation sheet (white) 

Memorandum continuation sheet (yellow) 

Memorandum 



Pay Roll 
Forms. 



—WPA Form 
503. 



—WPA Form 
504. 



—WPA Form 
509. 



—WPA Form 
511. 



—Standard 
Form 1013. 



Pay Roll 

Memoranda 

Sheets. 



4.2.022 • FINANCE 



Source of 
Information. 



Lfgibillty. 



Original Sheet 
on Codbination 
Pay Rolls. 



Use of 

Cent inuat ion 

Sheets. 



Source of Information for, and Method of, Preparation of Pay Rolls 

Except as specifically noted herein, all information required on pay rolls 
shall be tr2inscribed directly from time reports prepared in accordance with 
the provisions of chapter I of this volume and audited in accordance with 
the provisions of pages 4.2.003 — 4.2.019. 

All pay rolls shall be typewritten in a manner which will insure legible 
copies. The adoption of any special mechanical method for the preparation 
of pay rolls shall be subject to the prior approval in writing of the Direc- 
tor, Division of Finance, Washington, D. C. 

In the preparation of payrolls for project wage employees on work projects, 
wage employees in work camps, or appointive employees, the original of the 
last sheet of the pay roll shall be prepared on WPA Form 503, WPA Form 504, 
or Standard Form 1013, respectively. The original of each of the other 
sheets of the pay roll shall be prepared on WPA Form 503b, WPA Form 504b, or 
Standard Form 1013a, respectively. The appropriate memorandum sheet shall 
be used in connection with each original. 

Similarly, in preparing combined pay rolls as provided on page 4.2.037, all 
pages except the last page (ordinarily WPA Form 509) of the combined pay roll 
shall be prepared on the appropriate continuation sheets. 



PAY ROLLS, OTHER VOUCHERS, AND RELATED DOCUMENTS • 4.2.023 



Preparation of Headings of Project Pay Rolls 

With the exception of the location symbol, the appropriation symbol and 
title, and the Disbursing Clerk's symbol number, all information to be in- 
serted in the headings of project pay rolls (WPA Forms 503, 504, and 509) by 
the Work Projects Administration shall be transcribed directly from the au- 
dited time report (s). The name of the project sponsor shall be shown only 
when the pay roll is to be paid from the sponsor's special cash deposit in 
the United States Treasury. The line headed "Project description and location" 
shall be left blank. 

The location symbol and appropriation symbol and title shall be obtained 
from the Project Description Card, WPA Form 764. The term "appropriation" 
shall be construed as meaning "expenditure symbol" where applicable. 

The space provided for "D. 0. voucher No." and the block "Paid by" shall 
be left blank. An appropriate stamp will be used to enter the "D. 0. symbol 
No." 

On continuation sheets, the only entries required in the heading of the form 
are the pay roll number, the page number, and the appropriate check (s) to in- 
dicate "Certified as eligible" and/or "Noncertif ied. " 

In the space provided for "Page No.," the number of the paige and the total 
number of pages comprising the pay roll shall be shown; e.g., "Page 1 of 5 
pages. " 



Time Report 
Information. 



WPA Form 764 
Information. 



Treasury 
Spaces. 



Information 
for Continua- 
tion Sheets. 



Page 

Numbers. 



Revised Jan. 31, 1941 



4.2.024 • FINANCE 



Sources of 

Columnar 

Entries. 



Columnar 
Relationship 
of WA Forms 
502 and 50l 



Columnar Preparation of WPA Forms 503 and 50'^ 

Instructions relating to the preparation of headings of project pay rolls 
are set forth on page 4.2.023. Columnar entries on WPA Forms 503 and 504 shall 
be transcribed directly from the related columns of the Time Report for Per- 
sonal Services — Work Projects, WPA Form 502. Names and addresses shall be 
transcribed to pay rolls on WPA Forms 503 and 504 in the same manner as they 
appear on time reports. The relationship of columns of WPA Forms 503 and 
504 to columns of WPA Form 502 are as follows: 

Related columns of WPA Forms 503 and 502 



VPA form 503 
column title 

Name and address 
Sex 

Identification No. 
Class 

Basic rate 
Hours worked 
Amount paid 
Remarks 



VPA form 502 
coltitm number 

2 

3 

4 

5 

6 
12 
13 
15 



HPA Form 503 R«v] 



PAY ROLL FOR PERSONAL S E R V I C E S — II R K PROJECTS 
130-hour tnaiUi I 1 or | I L20-hour fiscal period 



CHBCh ONE on BOTH 



.un..nn: 



Noncerttfleil 



D. 0. voucher No.. 
D. 0. symbol No. _ 



Agency 
Project 



WORK 


FEDERIL MORKS iGEHCY 
PflOJECTS ADMINISTRATION 












(S«M) 




(Councyl 


ed by 




[Description ti\ 


'"■"" 





iNuc or buciu DDdr ua c 



(For UM oi paying officer) 





State Administrator's order (s) 













Offlclil project No., 



Perlort from 



Inclusive. Work project No. 




Anount verlfle'l: correct for $_ 






Involved. 
'Approved for $ . 



reon aere legally appoint! 
Iclal designation during 
sly been made; thai no pei 
la* or Is receiving doubli 
rron Uie coopensallon oT 
ible value of alloiiiuices I 
In pay roll Is not problb: 



i perforoed, under tny i 



ated I 



iperi 



the 



oiuotn of *Be<DBrks*i 



cotDpensatton prohll 
11 employees aitalnsi 
rnlshed In kind Is : 



■s on the Rltliln pay roll Is being paid for ^ny | 

ted by la», or ■111 be otherwise paid for the r 

■hoa charges have accrued during the period t 

ated in every case. I further certify that tl 

of laa Halting the availability of the appropi 



icaM must bt Mdf &r thi ctrtltrlns orricfr dfsl 

Lun.only la nactiaaryi otbamlat. tna approving 

El>— Supervlaorr; ?— Prolaaalonat and tacliDlcali 

1— Ttnlnatloni e 1 ^-iaalRiBdiui t t fr— Racl 



/ SIGN \ 

0RI6IN1L 



t tv Ui* aiancr i 



.1 tllla] 
«ppro»« tra coi 
I orrictai tit)«. 



Revised Jan^ 31, 1941 



PAY ROLLS, OTHER VOUCHERS, AND RELATED DOCUMENTS • 4.2.025 



Related columns of WPA Forms 504 and 502 

UFA torn son WPi Form 502 

colwtm titl^ column number 

(as adai>ted) 

Name of employee 2 

Sex 3 

Identification No. 4 

Class 5 

Basic rate 6 

Hours worked 12 

Gross amount earned 13 

Deductions for subsistence 14 

Net amount paid 15 
Remarks Footnotes 

When deductions are made from earnings of work-camp project employees, 
representing subsistence and including emergency medical treatment, hospital- 
ization, and burial, which deductions are to remain in the appropriation and 
accounts of the Work Projects Administration, the total of such deductions 
shall be segregated, according to the accounts to be credited, on the last 
page of the pay roll in the following manner: 

Labor Emergency medical treatment, hospitalization, 

and burial. 

Nonlabor Food, lodging, and canteen — 

Total 



Columnar 
Relationship 
of WPA Forms 
502 and J04, 



Entries for 
Subsistence 
Deductions. 



Federal Works Agency 

WPA Form 004 Rsvis.a 

Form .pcraved Dy 

CoBpcroll.r O.Q.ral , U. B. 

Auiuoc 11, lesg 



P»r ROLL FOR PERSONAL S E R V I C E S — »0 RK PROJECTS 
130-NOUI! BtSIS— WORK CAMPS 



Certified [J 
ncertlfled I I 



D. 0. voucher No. 



D. 0. syabol No. 



Official project No.- 



FEDERAL »OR«S ACEKCV 
Agencj WORK P80JECTS AOIIHI STRATIOII 



Appropriation (Symbol and Title) 
Type-oT-work symbol 



or public loOr and aacartaaat) 
Period from 



Location oymbol _ 



Uonthly earnings- 
Subsistence rates. 



Name of employee 
(2) 



IdenUflcaUon 
No. 

(4) 



Class 
(5) 



Basic 

monthly 



Hours 
worked 



Gross 

anOLUit 

earned 

(8) 



subsistence 
(9) 



Net tunount 
paid 

(10) 



Check No. and date 

drawn on Treasurer 

U. S. 



Raiarks 
(12) 




Account verified; correct for $ _ 



. by_ 



OlE 



pages, IS con 
".s perrormed. 



that It appears rrom the records of ay 
ider my Bupervislon, the oervlcea Indicated 
----* in the r-' — -" "" .-•--.-— 



idlcated 



of 'Remarks'; tbat ps.y- 



PursuoJit to authority vested In me, I certify that the within pay roll, li 
office that the persona named hereon were legally appointed or employed; that 
by the respective, proper official designation during the period mentioned except as 
ment therefor has not previously been made? that no person whose name appears on th 

In excess of that allowed by law or Is receiving doutle compensation profiibited by 1 . . _. 

deductions have been made from the compensation of all employees against whom charges have accrued during the period of thepoy roll; and that 
the determined reasonable value of allowances furnished In kind Is stal.yd In every case. I further certify that the employment of the peraooB 
named on the within pay roll is rot prohibited by any provisions of law limiting the availability of the appropriation (s) Involved. 

"Approved for $ 



/ SIM \ 
ORIGINAL 
\ OKtV / 



COlUWl 6i aU — 6upe 



s DacassBry; 

■HBery: P — Proresslonal and Ted 



leal; 3— SUlllt 



Revised Jan. 31, 1941 



4.2.026 • FINANCE 



When subsistence deductions are made which are to be credited to an appro- 
priation or expenditure limitation or official project other than the one from 
which the pay roll is to be paid, the last page of the pay roll shall show 
the total of such credit and the name, title, symbol, and address of the 
Treasury State Disbursing Clerk to whom the check shall be drawn, Schedult 
of Voucher Deductions, Standard Form 1096, shall be prepared to accompany pay 
rolls in such instances. (See page 4.2.075 for instructions as to preparation 
of Standard Form 1D96.) 

Revised Jan. 31, 1941 



PAY ROLLS, OTHER VOUCHERS, AND RELATED DOCUMENTS • 4.2.027 



— Entries in 
Heading. 



Columnar Preparation of WPA Form 509 

Entries in the heading of WPA Form 509 shall be made in accordance with the wpa Form 509 
instructions set forth on page 4.2.023, except that the block specifying ap- 
propriation and project information shall be left blank when the pay roll 
amount is tc be distributed to more than one project. In lieu thereof, a 
summary by projects to include the following information shall be placed on 
the certification sheet of the pay roll: 

1. Appropriation symbol 

2. Official project number 

3. Work project number 

4. Location symbol 

5. Type-of-work symbol 

6. Amount 

In cases where the pay roll is charged to more than one appropriation or 
expenditure symbol, the summary shall be arranged by appropriation or expendi- 
ture symbol and separate subtotals shall be shown. On the line entitled 



VFA Jonn B09 RctI 

Caiccrallcr oeriFr&l, 
n>rcb 16, 1B3P 



PAY ROLL FOR PERSONAL S E R V I C E S — 10 R K PROJECTS Page No. 
Supervisory (or Adsdnlstratlve) Employees Receiving Nonsecurlty Wages 

Chargeable to Work Projects on Semlnonthly Basis (130 Hour Month) | ] 

ordlBlweekly Basis (120 Hour Fiscal Period) 



D. 0. voucher No.. 
D. 0. symbol No. _ 



FEDEDIL HOKKS tQEMCT 
*g«^ry WORK PROJECTS ADM I H I ST«*TI QH 



ProJ ec t _ 



(lUmc of public boar aad dcparcacncl 



Approprlaticn 
syMbol 


ApproprlatlOT title 


Location syvbol 


Official project No. 


Work 

project 

No. 


IVpe-of- 

work 
s;-Bbol 


Aacuit 












































































DISTRlBOTCPVroll Or projects If s 

Period fr(» 



Naae of employee 



IdenUflcaUon 



Occupation 
Class and Grade 



Basic 
rate 



Days In 

pay 
status — 
28ths or 

aouis 



Gross 
avount 
earned 



Net 

aaoiTit 
paid 



Check nuBber and 

date drawn tji 
Treasurer, U. S. 



Tota.ls for this page 



Ailcouit verified; correct for $ . 



_by_ 



(Slsofttorc or Iclclsla) 

Pursuant to auUiorlty vested in me, 1 certiO" tJiat the ■Ithln pay roll, in pages. Is correct: That it appears froo the records of 

m! office that the persons ntmed hereon Bere legally appointed or enployed; that each has perfortoed, under my supervision, the services In- 
dicated by the respective, proper official designation during the period mentioned except as otherwise indicated in the column of •Remarks"; 
that payvent therefor has not previously been nade, that no person whose name appears on the within pay roll Is being paid ror any period of 
absence In excess of that allowed by las or Is receiving; double compensation prohibited by la*, or "ill be otherwise paid for the eaae serv- 
ices: that deductions have been nade froo the conpaisatlon of all eoiployees against whom charges have accrued during the period of t.ie pay 
roll; and Chat the determined reasonable value of allowances furnished In kind is stated In every case. I further certify that the employ- 
vent of the persons named on the within pay roll Is not prohibited by any provisions of law limiting the availability of the appropriation (s) 
Involved. 



*Appro»«d for t - 



SlfiM \ 
RIfilNW. 
DULY 



lottu 
'ifcta ccrtlltcaU nsl D* aada C7 tD« etrcitrlOK ofrictr dislpiataa ti7 Ou utocj naatd. If cha ablllt; to ctriltj, and autnoricy Ci 
yarsoa. oat alpatsra only la oscaiaarr, otbtraiM. thi approTiag oflicar will bikd In tbe blsnk spac* (uprovea Tor I • aca owr D 



al tm.) 

tpprova, arc cowbtnt 
■ otrieial title. 



Revised Jan. 31, 1941 



4.2.028 • FINANCE 



—Columnar 
Entries. 



— — Travel 
Identifica- 
tions.. 



— EbductiQn 
Entries. 



— Recording 
\BPA Form 607 
Entry. 



"Projecf'near the top of the form, thewords "Various, see distribution below" 
shall be typed in. The certification shall be completed in the regularmanner. 
A separate Voucher Distribution Statement. WP A Fo rm 5 18, shall be prepared for 
each project shown in the pay roll summary. 

Reference to the State Administrator's orders fixing hours of work and rates 
of pay for supervisory employees and for project wage employees when WPA Form 
509 is used as the certification sheet of a combined pay roll shall be made 
in any convenient place on the pay roll. 

Columnar entries on WPA Form 509 shall be transcribed from the time report 
as completed and verified in the Pay Roll Section of the Division of Finance. 
Names and addresses shall be transcribed to pay rolls on WPA Form 509 in the 
same manner as they appear on the time report. The related columns of WPA 
Forms 509 and 502 are as follows: 



¥PA form 509 
colwtn title 



UFA for% 502 
coiu«n nuaber 



Name of employee 2 

Sex 3 

Identification No. 4 

Occupation, class, and grade 5 

Rate 5 

Days in pay status 12 

Gross amount earned 13 

Remarks 15 

In the event that travel identification designations are added to the classes 
and grades of project supervisory employees, pursuant to instructions contained 
in yolume 1 of theManual of Rules and Regulations, page 1.6.016, such desig- 
nations shall be indicated on the pay roll by entering thereon the travel 
identification symbol in addition to the appropriate title, class, and grade 
of the employee. 

Entries shall be made in the column for "Deductions" only when the employee 
is indebted to the Federal Government or when deductions are to be made for 
subsistence furnished in a work camp. In thelatter instance, thecolumn title 
shall be changed to read "deductions for subsistence," and the amount of the 
subsistence deduction shall be transcribed from column 14 of WPA Form 502. 
Deductions for subsistence sheill be summarized in the same manner as prescribed 
for WPA Form 504. (See page 4.2.025 for instructions relating to the prepara- 
tion of WPA Form 504. ) Deductions other than subsistence deductions shall 
be fully explained in the column for "Remarks" or elsewhere on the same sheet. 
Instructions relating to pay roll deductions to liquidate indebtedness to the 
Federal Government are set forth on page 4.2.044. Unless there are deductions 
shown, the entry in the column "New amount paid," shall be the same as the 
gross amount earned. 

The dates of execution of Oath of Allegiance, MPA Form 607, and Affidavit 
Required by the Emergency Relief Appropriation Act , Fiscal Year ig4i, MPA Forn 
608, shall be inserted opposite the name of the employee in the column for 
"Remarks" on the pay roll covering the pay period during which the oath is 
taken. Such notation shall read: "Oath (date) , affidavit (date) ." 



Revised Jan. 31, 1941 



PAY ROLLS, OTHER VOUCHERS, AND RELATED DOCUMENTS • 4.2.029 



Preparation of PAY ROLL FOR ACCIDENT COMPENSATION, WPA Form 511 

Local payments of accident compensation to nopadministrative employees of 
the State Work Projects Administration who have been injured in ttie line of 
duty and disabled as a result thereof shall be made as promptly as possible 
on Pay Roll for Accident Compensation, WPA Form 5 11. This form also shall be 
used lor local payments of accident compensation to nonadministrative employees 
of other Federal agencies whose compensation claims are handled by the WPA 
Compensation Section by agreement. 

The Pay Roll for Accident Compensation, WPA Form 5 11, shall be prepared 
for WPA nonadministrative employees by the Division of Finance from reports 
furnished by the State Compensation Officer. The reports shall be prepared on 
WPA Form 511 and shall be certified by the State Compensation Officer. Such 
reports shall be prepared on the basis of (1) claims submitted by injured 
employees on Claim for Compensation on Account of Injury, Compensation Form 
CA-i*, or Claim for Continuance of Compensation on Account of Disability, Com- 
pensation Form CA-8, and (2) compensation time reports submitted by project 
timekeepers. 

In those cases where the compensation claims of nonadministrative employees 
of other Federal agencies are handledbythe WPA Compensation Section, aperson 
designated by the agency will prepare WPA Form 511 and submit it to the State 
Compensation Officer for certification and processing. 

Following are instructions relating to (1) the preparation of WPA Form 511, 
(2) the verification and certification of WPA Form 511 pay rolls, and (3) 
reguirements in case of prior indebtedness of the employee due to previous 
overpayments. 



Compensation 
Payments for 
Nonadminis- 
trative 
Bnployees. 



Use of WPA 
Form J 11. 



Federal Agency 

Employee 

Compensation. 



Instructions 
on Preparation 
of WPA Form 
511. 



^..lp^«l Works Airencv PAY ROLL FOR ACCIDENT COMPENSATIOk n. n. vr>..rKw.r Nn. 
M'A torni 511 (Revised) 
Forn A&prcvea Ey comptroller General, U. E, 
July 1. iB3e 

Page No. 


n. n. <;yin1vil Nn. 




Ao^nry WORK PROJECTS ADMINISTRATION 




PAID BY 








appropp1«Mnn: 

Csywbol) (Title) 


(For u*B of Pairing 
Officer)- 










(Dlstriet) (CouncTl 


[Orrieiat DTOJect No.l (work project Me.) (TTB* ot worlt ar»bon [Location B7«boll 






l'prin.1 rrrun t.n , Inrl.KjIw. Biy rn^^ Nn 






i 

5 


NtiDie and address 
of enployee 


Sex, 


Idenli- 
fictttion 

No. 


Accident 
occurred 


Period 
compensated for 


Total 
nunber 

of days 


Standard 

monthly 

wage 


Gross 


Deduc- 
tions 


Net 
amount 
paid 


QieGk No. and 

date dravm on 

Treasurer 

of U. S. 


Remarks 






On 
project 


Eete 


I>oo— 


(Inclu- 


} 




(1) 


(2) 


(n) 


No. 
(4) 


(5) 


(6) 


sive) 
(7) 


(8) 


(9) 


(10) 


(11) 


(12) 




(14) 




(13) 


I 






























1 
























' -J 


. 




___J 


U ' 




— -J 


15 


1 -—- 




















'^~~~ 


1 


1 ""^ ' 


i3 


16 




























16 


Totals for this page. 












Accnimr vprilip.l; rnrrft^t fnr ft hy (Slopxh.pp nr InlflnUl 




1 cerllTj tliat Uie persons Hl.ose t.anes appear on tlijs pay roll. In pages, are entitled to compensation for Injuries sustained In 


perl'ormance of duty iinder coti.lltlons ol' emploj.nent as prescribed by Executive Orders and Besulatlons; thai 11 has been found from the facts 


thai tliey are severally enililed to compensation at the rate and In the amount stated herein; that the disability has continued for the period 


pain on nils roll; anil that Uie rates ol' pay ol the said persons are respectively correct. 






/ SIGH \ 
ORtGIMtL 
\ OMLt / 


. 








(Signature) (orriclal title) 




*Thli cert! I lea le oust tenant by ihe certifying oftlcer oealenawa by ctie agency nameO. Ir the ability to certlly ana autnorUy to aucrove are conblnefl in one person, 
one slanature onlv is reiieRiiirv; ocht^rwl iP. rhi- nnnrowlnii nrrirpr mil 1 1 m 1 r, rfi- hIanK insrc •innrnvi.n r.ir 1. ' nri ovfr ni-^ r.'r\r\i,i mmp 



4.2.030 • FINANCE 



—Heading. 



—Columnar. 



Verification 

and 

Certification. 



Final Check 
by State 
Compensation 
Officer. 



Preparation of WPA Form 51 I .—Entries in the heading and columns of WPA 
Form 511 shall be made in accordance with the following instructions: 

Heading. — General Instructions relating to the preparation of pay roll headings are set 
rorth on page 4.2.023. It a pay roll on WPA Form 511 Inoluaes employees trora several local 
administrative areas, the word "State-wide" shall be entered on the line provided for the 
designation of the "District" and "County." ir several periods of dlsatlllty are Included 
on the pay roll, the words "Various periods" shall be entered In the space provided for 
"Period from." Pay rolls on WPA Form 511 shall be numbered In the regular pay roll series. 

Column 1. — Enter the lull name of each employee (given name, middle Initial, If any, and 
surname) and his complete mailing address. 

Colunns 2 and 3. — Enter the sei and Identification number of each employee. 

Columns U and 5. — Enter the number of the worK project on which the accident occurred 
and the date on which It occurred. 

Columns 6 and 7. — Enter the Inclusive dates of the period for which compensation Is to 
be paid locally on this pay roll.. The period compensated for shall not be In excess of the 
period of compensation claimed on the Compensation Forms CA-4 and CA-8. 

Column 8. — Enter the total number of days for which compensation Is to be paid which shall 
equal the full number of calendar days In the period shown In columns 6 and 7 (except that 
an employee entitled to compensation for the 88th day of February shall receive 6 days' 
compensation, and the total entered In column 8 shall Include 3 days for February 28; 
during leap year, the total entered In column 8 shall Include 2 days for February 29)- 
The total number of days entered In this column shall not exceed 30, and shall not Include 
the 30-day waiting period. 

Column 9. — The standard monthly wage to be entered In column 9 is the basic monthly rate 
applicable to the classification to which the employee was assigned on the date of the 
Injury. In all cases, this amount shall be expressed In terms of a standard 30-day month, 
irrespective of the number of days the Injured employee worned or would have worked during 
the month of the Injury. (See paragraph 65, sections B, C, and D, Rules and Regulations 
No. 1, U. S. Employees' Compensation Commission.) 

Column 10. — The gross amount to be entered In column 10 shall be computed on the basis of 
the standard monthly wage as shown In column 9, and the total number of days as shown In 
column 8. The dally rate for accident compensation payments shall be one-thlrtleth of the 
standard monthly compensation rate. 

Column 11. — Pay roll deductions shall be shown as provided on page 4.2.044. 

Column 12. — Enter the net amount to be paid the employee determined by subtracting t^e 
amount In column 11, If any, from the gross amount In column 10. 

Column 13. — Leave blanlt. 

Column in. — All deductions shall be explained fully In this column, or elsewhere on the 
same sheet and referred to In this column (see page 4.2.044). 

Verification and Certification. — The completed pay roll shall be checked 
in detail against the memorandum report submitted by the State Compensation 
Officer; and, if found to be correct, it shall be sorted in accordance with 
the instructions contained on page 4.2.035 and transmitted to the State Com- 
pensation Officer for certification. The State Compensation Officer shall 
certify the pay roll on the line entitled "Sign original only" and shall return 
the pay roll to the pay roll off ice of the Division of Finance for the signa- 
ture of an authorized certifying officer below the line entitled "Approved 

for $ " The Division of Finance shall prepare the necessary transmittal 

documents (Treasury Form D-53 and Standard Form 1064), and shall transmit the 
certified pay roll to the Treeisury State Accounts Office. 

Before the pay roll iscertified, the State Compensation Officer shall make 
certain that the payments do not: 

1. Include the waiting period of 3 days (see paragraph 60, section B, Regu- 
lation No. 1, United States Employees' Compensation Commission) 

2. Exceed two-thirds of the employee's regular monthly wage and, in no case, 
exceed $50 per month 

3. Exceed in any case, the first 30 days of compensation 



PAY F?OLLS, OTHER VOUCHERS, AND RELATED DOCUMENTS • 4.2.031 



4. Exceed the period of compensation the employee has claimed on Compensation 
form CA-4 or Compensation Form GA-8 

5. Include payment for the 31st day of a month 

If the authority to certify compensation pay rolls has been delegated to a 
local Compensation Officer, the functions and responsibilities prescribed 
herein for the State Compensation Officer shall apply in every respect to 
the local Compensation Officer. 

In cases where the Pay Roll for Accident Compensation, WPA Form 5 11, is 
prepared by another Federal agency whose compensation claims are being handled 
by the WPA Compensation Section, the following certificate shall be stamped 
or typed in the lower left corner of each sheet of the pay roll and signed 
by a designated representative of the agency: 

"I hereby certify that the employee(s) listed herein was (were) not 
carried on the regular pay roll for the period for which compensation 
payments are claimed. 

I Signature ) ^ 

( Title )__ " 

Overpayments. — In the event an employee receiving accident compensation is 
indebted to the United States Government as a result of a previous overpayment, 
either from project or compensation funds, the following procedure shall be 
observed: 

1. When the amount of the overpayment is equal to, or less than, the amount 
of compensation payable locally and local payments of compensation have 
not been completed, the total amount of the overpayment shall be deducted 
from the first compensation pay roll (or pay rolls) issued for the in- 
jured employee. A complete account of the facts requiring such an ad- 
justment, together with a statement that an adjustment has been made in 
the case, shall be sent by tlie State Compensation Officer to the United 
States Employees' Compensation Commission, Washington, D. C. This state- 
ment shall include a complete citation to the disbursing voucher through 
which the adjustment was made and a copy of the Scktdule »f Voucher 
Deductions, Standard Form 1096, if one was prepared. 

2. When the amount of the overpayment exceeds the amount of compensation 
payable locally, or when all local payments of compensation have been 
effected, an accurate statement of the circumstances, including a com- 
plete citation to the disbursing voucher(s) on which the overpayment 
occurred shall be sent immediately by the State Compensation Officer to 
the United States Employees' Compensation Commission, Wasbington, D. C, 
with a request that the amount of the overpayment be deducted from sub- 
sequent compensation payments made to the employee, and that a check 
for the overpayment be drawn in favor of the Treasurer of the United 
States and transmitted to the Treasury State Disbursing Officer for 
deposit to the credit of the appropriation debited in error. 



Delegation of 

Certifying 

Authority. 



Special 

Certification 

Federal 

Agency 

Projects. 



Deductions for 

Prior 

Indebtedness. 



— Indebtedness 
Equal or Less 
Than 
Compensation. 



— Indebtedness 
Greater Than 
Compensation. 



4.2.032 • FINANCE 



Preparation of Pay Rolls for Appointive Employees on Standard Form 1013 

Standard Pay rolls for appoiative employees charged to administrative expense or to 
p toil ' 

the supply fund shall be prepared semimonthly on Pay Roll for Personal Services 

—Use. — Employees on Annual Salary Basis. Standard Form 10 13, from the individual 
earnings records maintained on WPA Form 507b (see page 4.2.013). Separate 
pay rolls shall be prepared on Standard Form 1013 for appointive employees 
charged to (1) administrative expense emd (2) the Supply Fund Account. Ap- 
pointive employees of the supply fund general-service and direct-service ac- 
tivities shall be grouped separately on the pay roll and each group shall be 
subtotaled. 



— Salary The salary month for all appointive employees is the calendar month. Pay 

■ rolls covering appointive employees shall be prepared and processed in a manner 

which will enable delivery of checks to appointive employees on the 15th day 

and the last day of the month or the next work day immediately following, in 

the event such days fall on Sundays or holidays. 

—Preparation. Following, are instructions relating to the preparation of the heading df 
Standard Form 1013, to the columnar entries required, amd to the entries re- 
quired on the reverse of the form. 

Heading Preparation of Heading of Standard Form 1013.— The entry in the space pro- 

Entrj.es. vided for "Page No." shall show the number of the page zind the number of pages 

contained in the pay roll; e.g., "1 of 3 pages." Other entries in the heading 

shall be made as follows: 

Department or gstablishuent . — Enter "Federal Works Agency— Work. Projects Administration." 

Bureau, Division, or Of f ices. — Enter the name of the State. If the payroll Is for a local 
office only, enter also the administrative symtJol or number designating such local office. 

Location. — It a State office or State-wiae pay roll, enter the name of the town or city 
In which the State office Is situated. If a local office psiy roll, enter the name of the 
town or city In which the local office Is situated. 

Jome and Designation of Disbursing Officer. — Enter the name, title, and symbol of the 
Treasury State Disbursing Clerk. 

Period. — First day through the 15th day or 16th day through the last day of the appro- 
priate month. 

Coiumnar Columnar Entries Required on Standard Form 10 13.— Columnar entries on Stand- 

^"^'^- ard Form 1013 shall be made as follows: 

fane, Qrade, etc. — Biter the name, ACS grade, classification title, and annual salary of 
the employee. In the event that travel Identification designations are added to the grades 
of appointive employees pursuant to Instructions contained In volume 1 of the Manual of 
Rules and Regulations, page 1.6.016, such designations shall be Indicated on the pay roll 
by suffixing the travel Identification symbol to the appropriate ACS grade. 

Names of employees charged to administrative expense shall be grouped on Standard Form 
1013 by administrative divisions and sections thereof to facilitate the preparation of 
Monthly Report of gmployuent and Samings of Administrative Personnel, WPA Form 718. To 
further facilitate the preparation of WPA Form 718, the names of employees on annual leave 
who are to be terminated at the expiration of their accrued annual leave may be grouped 
separately. 

Within the groups specified above, names of employees shall be grouped by ACS grade, run- 
ning from the highest to the lowest grade. Within the grades, names shall be listed alpha- 
betically by surname but placed on the pay roll with the Christian name first, middle Initials, 
If any, and the surname last. 

Gross Amount Sarned. — Enter the semimonthly rate of pay less any deductions for nonpay 

status. 

Deductions. — "Retirement" deductions shall be shown only for those employees who have 
acquired civil service status through previous employment by the Federal Oovernment and who 
are contributing to the retirement fund for Federal civil service employees. 

"Other" deductions shall be shown only where pay roll deductions are made because of In- 
debtedness to the Federal Oovernment (see pages 4.2.044 and 4.2.045). 

Revised Jan. 31, 1941 



PAY ROLLS, OTHER VOUCHERS, AND RELATED DOCUMENTS • 4.2.033 



net Amount Paid, — Tbls entry Is determined by subtracting from the "Gross amount earned* 
the amount of deductions shown In the column entitled ■Deductions." 

S'ignatures for Cask, etc, — Leave blank. 

Remarks. — All deductions, including deductions for nonpay status, shall be fully explained 
in this column or elsewhere on the same sheet and referred to In this column. In the case 



P&ge No. 



PAY ROLL FOR PERSONAL SERVICES 

(EMPLOYEES OK ANNUAL SALARY BASIS) 



laUbllshaenc) 



, aiTislon, cr ofcicc) 
Period fro* 



He, the subscribers, severally nclmowledge to have received of the above-naaed disbursing officer, IN CASH, the subs set opposite our 
respective n&ces in paynent for our services during the period of this pay roll, except as noted In the coluan of "Heiarks,' and we hereby 
certify that said sus are correct: 



Nane, grade, designation, 
and total salary rate 



Gross 
asount 
earned 



Retire- 
Rent 



Net 
aaount 
paid 



Sl^tatures for cash and notations of 

check payvents- 

(nuaber and date) 

TO te algn*a Dj B^jttt onlf afur cic roll 
Baa oUiirnlac Cwtn coaplfua. koii no altera- 



"Ri: 



■ ivi«d in ijutill 



I In 'MMrM* 



Reaarks 

All dtaucciona [o'Dc cla«rl7 and rullr 
(iplaln«a, togfUitr kIU) aucn ouiir tacts 
u >a7 ari(cc par stauit. 

Upolniatnu, crai\sC*rs. prmoclODa. dt- 
■oclons. separations, ano otbtr ctiairsaa 
arrtccing p*/ smuis tot* naHd in cnia 
eoliimn, IncludlDB ptrioda ot atrrlce var7' 
lag rroa Uie Cull pariod ot cb* roll. 

S10iii.urt D7 BarK autt Q* 4lCiest*d oj 
one dlBinteresMi] wluiaia alUl addrela. 



PAY ROLL FOR PERSONAL SERVICES 

(EMPLOYEES ON ANNUAL SALARY BASIS) 



D. 0. rou. Ho.. 

Bu. Mo 



Departaent or establlslinent _ 
Bureau or service 



Period from. 



For paynent for services and/or allowances of officers and enployees flurlng the period specified above as stated in 
"Gross aaount earned" coli«n or coliigns (exclusive of allowances not chargett to appropriations) 



t Notations 



appears rroo the 
roraed. under ■; 
during the perloi 
Dot preuiouaij bi 
atiaence In eicesi 
paid for the aaae 






>r I certir; Uiat U 

:ea indlcaced D; Uit 
otherwifl* lndUace< 

sewing d- ■ 



-. Uiat 



itlUiln PB7 roll, In pages, la 

nereon vere ISHrutlv appointed: tBat cacn nas pir- 
!9pec tlv:. proper QTriolal det Ignatlon or occupation. 
In the coluan of 'Renarlii'; ttial piurnenc mere for tiai 
on the Hi ih in paj" roll Is tielng paid ti anj period o 

. __ , .. __ ...._ . _..( coBpercallon protilCI ted t{f la", or Hill be oUlerwIai 

■s; tliat deductions nave been nade rroB tne conpensatlon or all eaploreea against aboi 
d during ih» period ot the paj roll; and that '~ '" "" " " — 



-firj c - 

.sited b7 an; proviai 



jrUier 
s or Ian 



.Biting tl 



atlODfa) involTi 



Accouit verified; correct for 
(Si^tature or initials) 



•Approved 7or $ _ 



' SISN \ 
ORIGINAL 
, ONLY 



[ocncial title) 



ACCOUm-INC CIASSIFICATION {For coapletiai by Adalnistratlve Office) 


Appropriation, linltation, 
or project syabol 


AppropriAtlon title 


Ualtation or 
project aaoimt 


Appropriation 
aaouit 


























































Allotaent syabol 


Anoint 


Ehcuabrance 
liquidated 


Cost accoint 


Object of expenditure 


Syabol 


Aaoisit 


Syabol 


AMunt 





































































































Tbls certlllcftLe anat tie ude t>y the respooalbl« otricer having tnowladge or Che 4ccur«cr of Ut tlse recorda. ir Cbt Ablltcr to circtrr u<l aucborltj to approva 

kr< combined Id one ptraon. one signature onlr Is nsccasarT; othenlse the approving orcicer will slv> in ths blank spaca btlow ■Approved tor S * and ovar bis 

oriuial title. 



Revised Jan. 31, 1941 



4.2.034 • FINANCE 



of deductions Tor nonpay status, the date and number of hours Involved shall be shown. Other 
Information to be shown Is as follows: 

Hew Appointees. — Give date of appointment, date of entrance on duty, and date of 
oath of office or alltglance. 

Reclassifications. — Give date of administrative action and date of entrance on duty 
under new classification. 

Transfers of Official Station. — Give date of administrative authorization, date of 
transfer, names of the previous and new official stations, and a citation to the 
dlsb'urslng voucher on which last payment of salary was made. 

Transfers fro-» Other federal Agencies . — Give date of administrative authorization, 
Qate of transfer, date of entrance on duty, date of oath of office or allegiance, 
name of Federal agency from which transferred, and citation to the disbursing voucher 
on which last payment of salary was made. 

Terminations. ^Qive effective date of resignation or date on which services are to 
be terminated. 

The totals of the entries in the columns entitled "Gross aimount earned," 
"Deductions," and "Net amount paid" shall be entered just below line 30 on 
the face of each page of the pay roll. Page totals shall be summarized on 
the last page of the pay roll. 

— —Reverse Entries Required on Reverse Side of Standard Form iJI3> — Spaces are provided 
Side Entries. qq i^q reverse side of Standard Form 1013 for showing the pay roll number 

("Bureau No.") and the same information as is shown in the heading of the form. 

The total amount of the pay roll shall be entered (1) in the space provided 
immediately below the "Paid by" block, (2) on the line "Account verified; 
correct for," and (3) on the line "Approved for." 

Instructions relating to the signatures and certification statements required 
on pay rolls are set forth on page 4.2.035. 

The project symbol shall be shown in the space provided. The appropriation 
or expenditure account title and symbol shall be entered in the column entitled 
"Appropriation title." 

—Payments for Payments for Annual Leave During Military or Naval Service. — An employee 

Durine Mill- ^'^° elects to receive payment for accumulated and current accrued annual 

tary or Naval leave due him when ordered into the military or naval forces shall be con- 

ervice. tinued on a semimonthly pay roll until his leave has expired, lihen such 

employees are removed from the pay roll, there shall be shown as "Remarks" 

on the last pay roll on which each such employee appears in active pay status 

the following explanation: "Entering leave without pay status due to active 

military or naval service." The explanation also shall include the effective 

date on which such leave without pay status begins. 

Supple- Such payments due an employee who has already been ordered to duty shall 

mental Pay ^^ made in a lump sum on a supplemental pay roll, provided that the date on 
which the accumulated or accrued current annual leave is exhausted is prior 
to the date on which the pay roll is prepared, rfhen such supplementary pay 
rolls are prepared there shall be shown as "Remarks" the following explanation: 
"Payment of accumulated and accrued annual leave under Public Law 202, 77th 

Congress. Last prior salary payment made on P. R. No. D. 0. No. ,paid 

(date) . Employee ordered to report for active duty on (date) ." 

rfhen an employee is reinstated to active duty with the State Administration, 
the first pay roll reflecting such reinstatement shall bear a reference to 
the last pay roll on which the employee appeared and the explanation, "Return 
to active duty following leave without pay due to active military service." 

— — Appropri- Payments for such accumulated and current accrued annual leave due an em- 
able" *'^" ployee are chargeable to the appropriation f or J:he fiscal year during which 

the leave is granted. The period of payment to be shown on the pay roll shall 
begin with the date following the last day on which the employee appeared in 
active pay status. 

Revised Oct. 10, 1941 



PAY ROLLS, OTHER VOUCHERS, AND RELATED DOCUMENTS • 4.2.035 



Verification, Certification, and Sorting of Pay Rolls 

Instructions relating to the verification, certification, and sorting' of 
pay rolls for distribution are as follows. 

Verification of Pay Roll. — After the pay roll has been prepared, it shall 
be checked with the time report (or earnings record in the case of appointive 
employees) to make certain that all entries have been transcribed correctly. 
Additional instructions relating to the verification of Pay Roll for Accident 
Compensation, WPA Form 511, are set forth on page 4.2.030. 

After the verification, the total amount of the pay roll shall be entered 

on the line entitled "Account verified; correct for $ ," and the person 

making the verification shall sign his name or initials in the space provided. 
The total amount of the pay roll also shall be entered on the line entitled 
"Approved for," and the total number of pages contained in the pay roll shall 
be entered in the space provided in the certificate. 

In the case of pay rolls prepared on WPA Forms 504 and 509 for employees 
quartered in work camps, where only one official project and one appropriation 
or expenditure account is involved, the amount certified for payment shall 
be the net amount; i.e., the gross amount earned less subsistence deductions. 
If the subsistence deductions are to be credited to another official project 
under the same or a different appropriation or expenditure account, the pay 
roll shall be certified in the gross amount earned. In such cases, the pay 
roll shall be accompanied by Schedule of Voucher Deductions , Standard Form 
1096, when submitted to the Treasury State Accounts Office. Instructions 
relating to the preparation of Standard Form 1096 are set forth on page 4.2.075. 

Certification of Pay Roll.— The certification of the pay roll shall be ac- 
complished by a properly authorized certifying officer signing the completed 
certificate on the original sheet of the last page of the pay roll. The name 
and title of the certifying officer shall be typed on all original and memo- 
randum sheets of the pay roll. 

If the authority to approve and certify the pay roll is combined in one 
person, only one signature is required in the certification of the pay roll. 
However, if the certifying officer does not have authority to approve, then 
a duly authorized approving officer shall sign in the space immediately below 
the line entitled "Approved for." The name and title of the approving officer 
also shall be typed on all original and memorandum sheets of the pay roll. 

In those instances where the certifying officer is not qualified to certify 
that theservices included in the pay roll have been performed under his super- 
vision, the words "under my supervision" may be deleted from the certificate. 

Two certifications are required on each Pay Roll for Accident Compensation, 
•frA For* 511; namely, the certification ox the State Compensation Officer 
and that of another properly authorized certifying officer attached to the 
State Division of Finance (see page 4.2.050). 

Certification statements required on pay rolls in addition to the printed 
provisions on the pay roll forms are as follows: 

On Standard Form 1013 Pay Rolls: "I further certify that no employee 
whose name appears on this pay roll or voucher was transferred at a salary 
higher than that received in the department or establishment from which 
transferred, except upon the approval of the President as noted herein, 
and that no employee so transferred has received an increase in salary 
within six months after the date of such transfer." 



Verification 
of Pay RDils. 



Anount 
Verified. 



^ount 
Verified in 
Cases of 
Work Camps. 



Signature of 

Certifying 

Officer. 



Dual 
Signatures. 



Deletion 
"Vnder My 
Supervision. 



Dual 

Certification 
Compensation 
Pay RdIIs. 



Additional 
Certification. 

— Standard 
Form 1013 
Pay Rolls. 



Revised Jan. 31, 1941 



4.2.036 • FINANCE 



— Intervening On Project Pay Rolls for "Short Pay Periods" Vhen Pay Roll Months Are 
j^ll°^ *'' Restaggered: "This pay roll is issued for the purpose of rearranging 
the pay periods for this group of employees and covers the time inter- 
vening between the old and new periods. The last preceding pay roll 

covered the period from to The 

next succeeding pay roll period will cover the period from 

to . " 

Sorting of Sorting of Pay Roll.— All pay rolls prepared on WPA Forms 503, 504, 509, 
Pav^Rolls ^^^ ^■'■■'' ^h^-l-^ ^^ arranged for submission by fastening the original sheets 
together with clips, face upward, with the last page (certification sheet) 
on top, and the other original sheets arranged in reverse numerical order. 
A four-page project pay roll, therefore, shall be arranged with page 4 on 
the top, followed by pages 3, 2, and 1 in that order. Memorandum sheets of 
the pay roll shall be similarly arranged. 

Combined Combined pay rolls including WPA Forms 503, 504, and/or 509, as provided 
Pa°''RDils '^^ V^^ 4.2.037, shall be arranged so that the last page of the pay roll is 
Order. prepared on WPA Form 509 if project supervisory employees are included. 

Sorting Pay rolls on Standard Form 1013 shall be arranged for submission by fastening 

10 u'pa*^ ^1° ^^^ original sheets together, face upward, with page 1 on top and the last 

page (certification sheet) on the bottom. A four-page pay roll on Standard 

Form 1013, tlierefore, shall be arranged with page 1 on top, followed by pages 

2, 3, and 4 in that order. 



PAY ROLLS, OTHER VOUCHERS, AND RELATED DOCUMENTS • 4.2.037 



Combined Project Pay Rolls 

Where two or more classes of employees are assigned to the same project and 
the same pay roll month is applicable to all, a combined pay roll may be pre- 
pared which includes employees appropriately listed on WPA Forms 503, 504, and 
509. The maximum number of names to be listed on each such combined pay roll 
shall be determined by agreement between the State Division of Finance and 
the Treasury State Accounts Office. 

The pages of a combined pay roll shall be numbered consecutively and shall 
be arranged, where project supervisory employees are included, so that the 
WPA Form 509 is the last page of the pay roll and, therefore, the page on 
which the pay roll certification is made. 

The last page of such a combined pay roll also shall contain a summary of 
(1) the number of names, (2) the total hours worked by project wage employees, 
and (3) the total earnings segregated between certified and noncertified em- 
ployees appearing on each type of pay roll. An example of such a summary 
would be as follows: 



Use of 
Combined 
Project 
Pay Roils. 



Page 

Numbering 
on Combined 
Pay Rolls. 



Sunraary of 
Combined 
Pay Rolls. 





Page 
numbers 


Number 

ot 
names 


Certified 


Noncertified 


Total 


WPA 
Form 


Hours 


Total 
earnings 


Hours 


Total 
earnings 


amount 
paid 


503 
509 


1 through 4 
5 and 6 


84 
2 


5450 


$2,200 


120 


$85 
150 


$2,285 
150 




86 


5450 


$2,200 


120 


$235 


$2,435 



If the combined pay roll includes employees quartered in work camps for 
whom subsistence deductions are made, the summary shall include, for the com- 
bined pages on which such employees are listed, the amounts of the subsistence 
deductions. If only one off icial project and one appropriation or expenditure 
account are involved, the amounts of subsistence deductions shall not be in- 
cluded in the listings of "Total earnings" and "Total amount paid." If the 
subsistence deductions are to be credited to another official project, the 
amounts shall be included in the listings of "Total earnings" and "Total amount 
paid" (see page 4.2.044). 



Special 
Summary in 
Case of Work 
Camp Pay Rolls. 



4.2.038 • FINANCE 



Supplementary and Supplementary Adjustment Pay Rolls 

Pay Roll Pay rolls prepared for employees whose names were omitted from the regular 
^j"!'?^"'® pay rolls on which they normally should have appeared shall be known as "sup- 
er Errors. plementary" pay rolls. Pay rolls prepared for employees who were underpaid 
on the regular pay rolls on which they appeared shall be known as "supplemen- 
tary adjustment" pay rolls. Instructions relating to the preparation of such 
pay rolls are as follows. 

Supplementary Supplementary Pay Rolls. — Each supplementary pay roll shall be stamped "Sup- 
Pay Roils, plementary." If the supplementary pay roll pertains to only one project, the 
heading of the pay roll form shall be prepared in the usual manner. Reference 
shall be made on the supplementary pay roll to the pay roll being supplemented, 
including a showing of (1) the WPA serial number, (2) the Disbursing Clerk's 
name, title, and symbol, i3) the disbursing voucher number, and (4) the pay 
period during which the services were performed. 

—Covering Two In cases Where the supplementary pay roll covers more than one project, the 
or More following data only shall be shown in the heading: (1) pay roll number, (2) 

Projects. ° '' b r 1 

page number, (3) State, (4) district or other local administrative area, (5) 
county, and (6) the name of the Disbursing Clerk. The names of employees 
included on the pay roll shall be grouped by work projects, and at least two 
lines shall be allowed between each grouping. Immediately above each grouping 
there shall be shown in the column entitled "Name of employee" (1) the off icial 
project number, (2) the work project number, (31 an abbreviated description 
and location of the project, (4) WPA serial number, (5) the Disbursing Clerk's 
name, title, and symbol, (6) the disbursing voucher number on the regular pay 
roll, and l7) the pay period during which the services were performed. 

Supplementary Supplementary Adjustment Pay Rolls. — Supplementary adjustment pay rolls 
Pa^^Rou"' shall be prepared in the same manner as provided above for supplementary pay 
Explanation. rolls and, in addition, shall include a statement setting forth (1) the exact 
time each employee was in pay status during the period covered by the regular 
pay roll, (2) the period for which payment is being made on the supplementary 
adjustment pay roll, and (3) the reason why correct payment was not made on 
the regular pay roll. 

—Explanation If the same explanation applies to all employees on the supplementary ad- 
Not Repeated. justment pay roll or to all employees in one grouping, the explanation need 
not be repeated for each employee to whom it applies. 

Summary. A Summary shall be prepared on the last page of each supplementary and each 
supplementary adjustment pay roll which will show the amounts chargeable to 
each official project , work project , and appropriation or expenditure account 
represented in the pay roll. 



PAY ROLLS, OTHER VOUCHERS, AND RELATED DOCUMENTS • 4.2.039 



— WPA Forms 
50'i, JC4, aiid 
St)9. 



Treasury State Accounts Office 



Submission and Return of Pay Rolls 

Instructions relating to the submission of pay rolls prepared (1) on WPA Sutjraission 
Forms 503, 504, and 509, (2) on WPA Form 511, and (3) on Standard Form 1013 °^ Pay Rol'.s 
are set forth in the following items. Each pay roll shall be accompanied by 
Voucher Distribution Statement , WPA Form 5 18, and shall be listed on a current 
Schedule of Disbursements . Standard Form 106"*, when submitted to the Treaisury 
State Accounts Office (see pages 4^2.071 and 4.2.073).. 

1. Submission of Pay Rolls, WPA Forms 1^03, §04, and 509. — WPA Forms 503, 504, 
and 509 pay rolls shall be prepared in an original and two copies- and 
routed as follow^: 

Original 
First copy 
Second copy 

2. Submission of Pay Rolls, MPA Form 511. — WPA Form 511 pay rolls prepared 
by the WPA Division of Finance shall be prepared in an original and 
three copies and routed as follow^: 

Original ") 

First copy > Treasury State Accounts Office 

Second copy J 

Third copy State Compensation Officer 

When WPA Form 511 is prepared by another Federal agency for which com- 
pensation claims are handled by the WPA Compensation Section, an addi- 
tional copy shall be prepared and retained by the agency. 

3. Submission of Pay Rolls, Standard Form loig- — Standard Form 1013 pay -fStsMdari 
rolls shall be prepared in an original and four copies and routed as 
follows: 



—WPA torm 
511. 



Form 1013. 



Original 

First copy 
Fourth copy 

Second copy 

Third copy 



Treasury State Accounts Office 



— Check of 

"PsiJ Copy" 
With lime 



Division of Finance, Washington, D. C. 

Retained by State Division of Finance 

A "paid copy" of the pay roll containing reference to the D. 0. voucher number 
will be returned by the Treasury State Accounts Office. It shall be checked 
with the time sheet from which it was prepared. If any adjustments were made ^I'or:.. 
in the "paid" pay roll by the Treasury State Accounts Office, the appropriate 
records of the State Division of Finance shall be corrected accordingly. The 
D. 0. voucher number shall be inserted, in black, on the time report before 
this document is filed. 



Revised Jan. 31, 1941 



4.2.040 • FINANCE 



Vt of 

Standard 
Form 1055. 



—By \Vhom 
Prepared. 



-Submission. 



Claims for Amounts Due Deceased or Mentally Incompetent WPA Employees 

Claims for amounts due deceased or mentally incompetent employees of the 
Work Projects Administration shallbe made on >l^^Zication /or Payment of Amounts 
Due Deceased or Incompetent Civilian Employees t Off icers and Enlisted Men in the 
Military Service and Public Creditors of the United States, Standard Form 1055, 

Standard Form 1055 shall be executed by the legal representative of the 
decedent or incompetent, such as a duly appointed administrator, executor, 
guardian, etc., or, in the case of death claims when no such fiduciary has 
been appointed, by the legal heir of the deceased. In the case of incompetents, 
payment may be made only to a duly appointed guardian or other fiduciary, or 
to a person who has been authorized by a court order to receive such amount 
for the incompetent. 

Instructions relating to the preparation of Standard Form 1055 and to the 
supporting documents required are set forth in the following subsections. 
The executed Standard Form 1055 and the required supporting documents shall 
be submitted to the Division of Finance, Washington, D. C, where the claim 
will be examined and, if in proper order, will be forwarded to the Claims 
Division of the General Accounting Office for direct settlement through the 
Treasury Central Accounts Office. 



I FOM 



No. lo?,,-. 






NOTICE. — Bead carerutly 

Forn •ptrovea ny Conpt roller Otnerai u. :. before e> ecu tl ng this spp Ilea mod . 

B«e*BWr 2, 103Z 

APPLICATION FOR PAYMENT OF AMOUNTS DUE DECEASED OR INCOMPETENT CIVILIAN EMPLOYEES, OFFICERS AND 
ENLISTED HEN IN THE MILITARY SERVICE. AND PUBLIC CREDITORS OF THE UNITED STATES 

State of -, *»ounta due tto» lOr Unuefl St»Ma Ir cicess of 1600 (ncept c«rtiln ontt' 

(tu' 3»us VcuruiB AdBlnlB trktlon clslBst BU tic Mid onij-to tbc itgalir sppoint 

f'"' eMcutor or «a«lnUtr»tor ot ttit eouw or che <l«c«a«nc. or •( mu bf oril*reo 

J tnt Court. In ciBC 01 lnco»p« tencj, all &BDurta out Bual 0( pala lo ihf guirdli 

ar comltM* or ih* •■L«teortH» Ineoar "■ — "- 

1- I, , being duly sworn, say that I &> residing at 



Coisity of_ 






1 Oj tti( Court 



(air 






City of 

and that on the_ 



coimty of_ 



, and State of _ 



personal doalclle In and was a resident of the city of 

and State of , and en said date_ 



ot dicadcnt or incoBDtcent) 
, county of 



2. That at the tlae of. 



—decease or Incoapetency _ 



(filed t«BUC« or ditd IDttsMte er wmi declared Incovptunt) 
was connected with the United States as follows: 



(It cuin 






-etlrtd. «lve r 



ot deparcvtnc 



iiuiwfnt. and 



orjici 



otric 



mini 



p ptDSlOC 



in Am. Rite ranit and orgasltadon, or 1( in Nbv7 or Harloe corps, give rank,' *ta*el"a'r a'ucion and serial nuaber:' iT public crcdlior, 'b'Itc conoeotlonk 

3. That at the tine of decease or incoapetency there reialned due and unpaid to , tram the Uolted States 

IHIB or liBr) ^^ (HlB or Ubt) 

the SUM of Dollars ar^d Cents ($ ), 

for the payment of which application Is hereby Bade. 

4. Ihat at the tlae of decease or Incoi^tency there ejtlsted the followiag-descrlbed tnpald official checks and/or warnnts, 



- order as payee, and for the payaent of which application Is hereby wedei 



Check or warrant No. 


By who« drawn 


Syabol No. 


Aaount. 


Dollars 


Cents 










































Total, 







5. Ih&t I &m the legally appointed. 

froB the certificate of the 

State of 



(Siecaior. adBlolebraior. ■uaraiaa, or co^lcttc] 
Court, cotffity of _ 



— Of the estate of decedent or incoapetent, as appears 



— , herewith, taken out In the Interest of — 



U MUTMa.tBaralatliiiibVtf tunatMraUtlntrerBdlton 



6.* Ihat the decedent left no assets subject to adalnlstratlon, except the sia or subs above clalaed to be due trcm the United States 

(liat otbrr aaaaca left br decedent and sit* approilaatt value) 

that there has been no adalnlstratlon upon such estate and If this dale is paid no adalnlstratlon will be required, and that the answers to 
the following questions are true and correct lo the beat of ay knowled^ and belief: 

(a) W>at was your relationship to the Intestate? 

(scat* uTieUKr Kldofi. huabind. cnild, KfaoacDlld. taUier. sotner, brocber, or elitar ot the 
Wbol* or nair eiood. neph«ii, or ntec*} 



r ball blood. cMid 



lb) Have the f\ineral expenses been pald?_ 
fc} If BOf ty whOB, and state aaount? 



Id) ttas paysent Bade out of finds belonging to the estate of the Incestate?^ 

fe> If not, was payBent aade by you out of your own personal fixtds? 

•uat b* attached hereto.) 



icalptsd Itaaltad kill of tha anriartakar 



larasrapti 
In CBS 



, (111 out parasrapfis t, E, S. 



Ctncr, till eui paracrapba i, s. s. 
, 4, and « ^o-t Jnben appllcablB, and l£< 



6. and (j! nhen appUcabla, 
itt IdSTlt ot corroboratlni aloiu 



Ltlni rBHlndtr ot 
Bittcng paraRraph K. 



PAY ROLLS, OTHER VOUCHERS, AND RELATED DOCUMENTS • 4.2.041 



Execution of Standard Form 1055. — When Standard Form 1055 is executed by 
a legal representative of the estate of a decedent or an incompetent, the 
following evidence shall be furnished: 

1. A certified copy of the order of the court appointing said representa- 
tive, showing thereon the signature of the officer of the court issuing 
said letters, seal of issuing court, and certificate to the effect that 
the papers are still in full force and effect, if more than 1 year old. 

2. Evidence of total amount for which claim is made, including any amounts 
due and unpaid, and the amounts of uncashed checks, if any, in favor of 
the deceased, shall be shown in section 3 of Standard Form 1055. An 
identifying description of said checks and their amounts shall be shown 
in section 4 of the form. 

3. If an administrator, executor, guardian, or other fiduciary has been 
appointed, section 5 and section 6(j ) of Standard Form 1055 shall be 
completed as indicated thereon, and the balance of section 6 and the 
a-ffidavit of corroborating witnesses shall be omitted. 



Execution of 
Standard 
Form 1055. 



—Attached 
Court Order.- 



—Total 
Amount of 
Claim. 



— Certifica- 
tion Where 
Fiduciary Has 
Been Appointed. 



(f) If the tntesUte left a surviving widen, husband, child, or child of a deceased child, enter below the najne of each and relationship to 
the intestate, together with the nane of deceased (±lld of the intestate who was the parent of surviving grandchildren. 


Naae of suAlvor 


Address Belationshlp to Intestate 



























(S) If the Intestate Is survived by parents, enter below the naae of each; If one parent Is deceased, so state; If the surviving father has 
abandoned the support of his ftially, so state. 


NsHe of survivor 


ftldress Relationship to intestate 















(h) IT the Intestate left a brother or sister of the whole or half blood, or child of a deceased brother or sister of the whole or half 
blood, enter below the na»e of each and relationship to the intestate, together with the naae of deceased brother or sister of the Intestate of 
the whole or half blood who was the parent of surviving nieces and nephews. 



Naae of siirvlvor 



Relationship to Intestate 



{t) Bave you received the benefit of any exeaption or allowance frost the estate of the deceased, and if so, to what extent?_ 



(j) State any additional facts on whldt you base your claln to any aaount or amounts found due: 



(Stioktnr* cr urk wust ba aiuiesaea) 

(Sl^kCura br «•» BU91 De ntMcaatd) 
Also perscnally appeared before ae 



(BigDAture ot applieuc) 



_, State 0f_ 



who, being duly sworn, say that they were well acquainted with the above-named 

[Huit 

and with . ^ftjiily and affairs: that they are well acquainted with 

(UlB or her) .J -i 

the applicant herein; that they have read the statenents sade by the applicant In Uie foregoing affidavit and that such statenents are true to 
the best of tbelr teowledge and belief. 



■itnessed) 



(SlpiAQirea br warlc ■ 

Subscribed and sworn to before ne ^ applicant and corroborating witnesses at^ 
Uils day of , 19 



[beal] 



ir I 



,11 be 



IBICI 



:utor or scalnlsi 
: aar ce wiii to 
wonn It • 

la cuiB ot an incom^trat creditor, a abort c 

bond, II rcQulred. b&s been givea, and wbcUier ap 

ScaUB, alsncd by Ul» gutrdlan or coKBUtec, ahal 

PaTwcnu to be Bade on Utls (orw are Tor Uie c 

payweDU Bay b« aade rtau upoo cbew. 



ortl 



.al. 



REM CAREFULLY 

iTt payable prlnarl. 
, II laatied. nlcli a si 






ill in 



(tlel:t, 



a tbls 



1 States. 



bt appointed and an anounc not In exceas of 1600 Is due tbe estace or a deceased credl 
' cne lans oC Uie dontclle ol trie decedent or an applicable federal staajce nould be 

application ahould be executed By such peroon or persona and aubaltced to Che proper otilclal. 
iHowlne the appolntaent and Quallllcatlon ol a guardian or coBBl ttce ol trie estate ot the incoepetenc, whethei 
I atill lit lorce and ellecc, and application on this lora lor the payment ol the eun or suns Iron the Unltei 
.ed to Che proper official. 



:coBDedBtl 



i burden ol proviag the exlgi 



Of the 



) under whtc 






Revised Jan. 2, 1941 



4.2.042 • FINANCE 



— Certifica- 
tion Wiere No 
Fiduciary Has 
Been ^pointed. 



DDCuments 
Required in 
Support of 
CL aim. 

Certificate of 
Registration 
of Death. 



4, If no fiduciary has been appointed, section 6(a to i) and the affidavit 
of corroborating witnesses shall be completed. (The affidavit of cor- 
roborating witnesses shall be executed by two disinterested parties not 
relatives of the applicant.) 

Documents Required in Support of Claims. — The following documents shall 
support Standard Form 1055. 

1. Certificate of Registration of Death. — (In deceased cases.) This certi- 
ficate will be furnished free of charge, upon request, by a State Depart- 
ment of Health or other department of State or local government responsible 
for such records. Blank certificates for the purpose shall be supplied 
by the Work Projects Administration. The form of such certificate shall 
be as follows: 



Certificate of Registration of Death 



State of 



Registration No. 



Date of filing 



This is to certify that there ison file with this Department a death record 
showing that: 

Name 



Died 

(Date) (Hour) 

Name of wife /husband 



Cause of death 



THIS IS NOT A CERTIFIED COPY of the complete death certificate, but may be 
used as official notice of the date, time, and cause of death. 

Dated at 



(Department) 



this day of 194. 

(SEAL) 



(Title) 



— Supplementary 
Pay Roll or 
Vouche r. 



— Items To Be 
Covered by 
Supplementary 
Pay fell. 



— Items To Be 
Covered by 
Supplementary 
Voucher. 



Information 
Required on 
Uncashed 
Checks. 



2. Supplementary Pay Roll or Toucher. — This document shall be a properly 
certified and completed supplementary pay roll or voucher, if payment 
has not been made to the deceased or incompetent person. 

If claim is made for unpaid salary or wages, the pay roll shall contain 
complete citation by Disbursing Clerk's name, symbol, voucher number, 
and accounting period, to the regular pay roll on which the person would 
have been paid had he rendered services for the full pay period, together 
with all information necessary to verify the computation of the amount 
due, suchasthe exact date and hour of injury , the number of hours assigned 
for the pay period, thewage rate for the pay period, the number of days 
in pay status, and the number of hours each day. 

If claim is made on Standard Form 1034 or Standard Form 1012 for an unpaid 
amount due, and adequate papers supporting the voucher are available, 
the voucher, if not signed by the payee prior tothe time of incompetency 
or death, should be signed by the legal representative of such person. 

3. Information Required Where There Are Uncashed Checks in Favor of Deceased 
or Incompetent Persons. — If a check has been drawn to the order of the 
deceased or incompetent person and it has not been cashed by the payee, 
an administrative certificate should be prepared showing the numoer of 
days and hours worked each day, or the goods or articles furnished or 
services performed; check number, date, and amount; the Disbursing Clerk's 



Revlaea Jan. E, 1941 



PAY ROLLS, OTHER VOUCHERS, AND RELATED DOCUMENTS • 4.2.043 



name, symbol number, official project number, and the number of the voucher 
of the Disbursing Of f ice on which the check was drawn; and the accounting 
period and appropriation chargeable. If there is any overpayment in the 
payee's account or any other reason why the entire amount of the check 
is not due, a statement should be furnished explaining the circumstances. 

Uncashed checks payable to a deceased or incompetent employee or creditor 
shall be forwarded to the Claims Division of the General Accounting Of- 
fice, Washington, D. C, by the Treasury Disbursing Clerks, in accordance 
with S. D. 0. Letter No. 167dated May 16, 1936, and information concern- 
ing the date the check was forwarded to the General Accounting Office 
should be included in the files supporting Standard Form 1055. 

4. Signature by Mark. — Claimant's signature by mark on Standard Form 1055 
shall be witnessed by two disinterested parties. 

5. Certification of Names. — If either the name of the deceased or incompetent 
person, or the name of the claimant is shown spelled more than one way on 
supporting papers, an administrative certificate shall be furnished stating 
that the names refer to one and the same person, if such is the case. 
Also, the certificate should be furnished if the name of the deceased or 
incompetent person as shown on the check is not identical with that shown on 
supporting papers. 

6. Expiration Date of Notary Seals. — The expiration date of the notary's 
commission or the term of office of the justice of the peace shall be 
shown if required by the laws of the State. 

7. Funeral Expenses. — If the deceased died intestate and no administrator 
has been appointed and the funeral expenses have been paid to the under- 
taker, the receipted, itemized bill of the undertaker is required, showing 
the cost of each item, or, in lieu thereof , a waiver of all claims against 
the United States for any amounts due the deceased, executed by the under- 
taker. If the funeral bill has not been paid, the amount due the deceased 
may not be paid to any other person without a waiver by the undertaker. 

If the funeral expenses have been paid by a person or persons other than 
the applicant on Standard Form 1055, such person or persons should exe- 
cute a waiver of all claims against the United States in favor of the 
applicant and the receipted, itemized bill of the undertaker shall be 
attached to Standard Form 1055. 

Funeral bills should show to whom rendered and the name of the deceased. 
If payment was made by other than the party to whom bill was rendered, 
the receipted bill should show from whom payment was received. 

When the funeral expenses have been paid by a welfare organization, or 
by any State or political subdivision, such organization. State, or 
political subdivision should execute the above-mentioned waiver in favor 
of the applicant, and the receipted, itemized bill of the undertaker shall 
be attached. 

8. Interment Expenses . -^If the interment expenses are not included in the 
funeral bill and have been paid, the receipted, itemized bill is required, 
or, in lieu thereof , a waiver of all claims against the United States for 
any amounts due the deceased in favor of the applicant, executed by the 
person or persons performing such services. 

9. Final Illness Expenses. — If the State laws provide that final illness 
expenses of a deceased person, such as medicines, hospitalization, and 
professional services are preferred claims and such expenses have been 
paid, the receipted, itemized bills are required, or, in lieu thereof, 
waivers of all claims against the United States for any amounts due the 
deceased in favor of the claimant, executed by the person or persons 
rendering such services. 

Revised Jan. 2, 1941 



— Disposition 
of Uncashed 
Checks. 



— Witnessing 
of Mark. 

— Certification 
on Conflict in 
Name Spelling. 



— ^Expiration 
Date of Notary' s 
Commission. 



Funeral 
Expenses. 

— Undertaker* s 
Itemized Bill. 



— Waiver by 
Person Paying 
Bill. 



— Information 
on Bill. 



—Paid by 
Public or 
Welfare 
Agency. 



Burial Expense. 

— Itemized 
Bills or 
Waivers. 



Final Illness 
Expense. 

— Itemized 
Bills or 
Waivers. 



4.2.044 • FINANCE 



Pay Roil 
Deductions for 
Indebtedness. 



Credit 

Deductions to 
Same Official 
Project. 



-Explanation. 



—Deductions 
Pertaining to 
G>mpensation. 



Credit 
Deductions 
to Different 
Official 
Project. 



—Explanation. 



— Scheduled on 
Standard 
Form 1096. 



—Deductions 
Pertaining to 
Compensation. 



Pay Roll Deductions in Liquidation of Indebtedness to Federal Government 

Pay roll deductions in liquidation of an indebtedness to the Federal Government 
shall be shown on the pay roll in accordance with the following instructions. 
All such pay roll deductions shall be fully explained on the pay roll, either 
in the "Remarks" column or in a footnote which is referred to in the "Remarks" 
column. 

Deduction To Be Credited to Same Official Project and Expenditure Account. — 

In cases where the deduction is to be credited to the same official project 
and expenditure account to which the pay roll is charged, the amount of the 
deduction shall be shown (1) on WPA Forms 509 and 511 and Standard Form 1013 
in the column provided for this purpose, and (2) on WPA Forms 503 and 504 in 
the "Remarks" column. The amount of the deduction shall be subtracted from 
the amount otherwise payable, and the remainder shall be entered in the "Amount 
paid" column of WPA Forms 503, 504, 509, or 511, or Standard Form 1013 as the 
net amount to which the payee is entitled. 

The explanation of the deduction shall include (1) the reason for the de- 
duction, and (2) a citation, incases of previous overpayments, to the voucher 
on which the overpayment was made. The citation shall include the Disbursing 
Office voucher number, the name, title, and symbol of the Disbursing Clerk, 
and the date on which the voucher was paid. 

If the deduction pertains to compensation, the State Compensation Officer 
shall be advised of the amount of the deduction, the name of the employee 
concerned, the pay roll number, the reason for the deduction, and any other 
information which will enable the State Compensation Officer to make a com- 
plete record of the deduction. 

Deduction To Be Credited to Different Official Project and Expenditure 
Account. — In cases where the deduction is to be covered into miscellaneous 
receipts or credited to a different official project and expenditure account 
than to which the pay roll is charged, the amount of the deduction shall be 
shown on the line immediately below the normal earnings record of the employee 
and shall be made payable to the United States Treasury. A sample of the 
entries as they would appear in the affected columns on a WPA Form 509 pay 
roll is set forth below: 



lame of employee 
(2) 

John Doe 
(Address) 



Gross asount earned 
(9) 

$45 



Set amount paid 
(11) 

$40 



United States Treasury 5 

The explanation of the deduction in such cases shall be the same as that 
prescribed above, and there shall be shown in addition the appropriation or 
expenditure account, official project, and work project to be credited. 

Pay rolls including deductions of this type shall be accompanied byScAeduZe 
of Voucher Deductions, Standard Form 1096, when submitted to the Treasury 
State Accounts Office (see page 4.2.075). 

When deductions are made representing jury fees collected in accordance 
with the procedure set forth in volume 1 of the Manual of Rules and Regulations, 
page 1.5.067, a jury-duty certificate signed by the court clerk shall be sub- 
mitted with the pay roll. 

When pay roll deductions are made to cover overpayments made by the United 
States Employees' Compensation Commission or other Federal agencies, the agency 
which made the overpayment will advise the State Work Projects Administration 
of the proper appropriation or fund to be credited and the other identifying 
information to be shown on the pay roll. 

Revised Jan. 31, 1941 



PAY ROLLS, OTHER VOUCHERS, AND RELATED DOCUMENTS • 4.2.045 



Use and Preparation of INDIVIDUAL RECORD OF INDEBTEDNESS, WPA Form 514 

Before passing any pay roll or other voucher for payment, it is the respon- 
sibility of the Division of Finance to determine, from the records available 
to the division, that the payee is not indebted to the Federal Government 
or, if indebted, that satisfactory arrangements have been made to liquidate 
the indebtedness. Individuals may become indebted to the Federal Government 
(1) as the result of overpayment or irregular payments on pay rolls or other 
vouchers, which includes certifying off icers against whom exceptions are lodged 
by the General Accounting Office, and (2) through being adjudged financially 
liable for the loss of, or damage to, Government property.'' 

Records of the indebtedness of WPA employees shall be maintained on Indiiitduai 
Record of Indebtedness, WPA Form 514, which shall be attached to the employee's 
individual earnings record. This form also may be used to record an indebt- 
edness resulting from an overpayment or irregular payment to the owner of 
equipment rented to the State Work Projects Administration when it has been 
arranged to liquidate the indebtedness by deductions from future amounts to 
be earned by the vendor. In such cases, the form shall be filed with the 
related documents. 



Responsibility 

for 

Determination 

of 

Indebtedness. 



Maintenance of 
Record of 
Indebtedness 
on WPA Form 
5U. 



FEDERAL MORKS AGENCY 
NORK PROJECTS ADMI H I STRATI OX 



INDIVIDUAL RECORD OF 1 NOEBTE 
Name AUdrebs 


DNESS 

Trt«it.. No. 




Type of Indebtedness 


Date 


Docuaent reference 


Anount 


Method of liquidation 





































































Record 


of Liquidation 










Payaeiit ude 


Unp&ld balance 


DMte 


On D. 0. 
voucher No. 


For (Give document 
reTerence) 


Amount 


Doc. Ho. 


Doc. No. 


Doc. No. 




Doc. Ho. 


Doc. H*. 



















































































































































Notice of the indebtedness of au individual to the Federal Government will Dbcument 
be brought to the attention of the State Division of Finance (1) in reports Sources of 

" ^ Indebtedness. 

of exceptions takenby the General Accounting Office, (2) on Report of Survey, 
WPA Form TIB,' (3) in notices from the Director of Finance, Washington, D. C, 
based on investigations made by the WPA Division of Investigation, or (4) in 
the examination of time reports or other records of earnings. 

Upon notificationor discovery of the indebtedness of an employee, the State Preparation of 
Division of Finance shall prepare Individual Record of Indebtedness , WPA Form *' 

S\ii. Spaces are provided in the heading of WPA Form 514 for recording the 
name, address, and identification number of the debtor. Columnar entries in 
the upper part of the body of the form shall be made as follows: 

Type of Indebtedness. — Examples of types ol Indebtedness are "overpayment," "loss or 
Government property," eto. 

Date. — Enter the date of the document referred to In the next column, "Document reference." 



See appendix A, Item 2-7. 



4.2.046 • FINANCE 



Docunent Reference. — Enter the number of the voucher on which the overpayment was made, 
or the serial number or the approved Report of Survey, WPA Form 715, or the case number If 
the Indebtedness Is the result or an Investigation made by the WPA Division or Investigation. 

Amount. — Enter the amount ot the Indebtedness. 

Method of Liquidation. — Enter the administrative determination as to how the debt shall 
be liquidated; I.e., by pay roll or other voucher deductions (In full or In installments), 
or'cash collections. 

Where the indebtedness of an employee involves two or more vouchers, a separate 
line shall be used with respect to the indebtedness incurred by each voucher. 

Recording A record of the liquidation of the indebtedness shall be entered in the 
Indebtedness spaces provided in the lower part of the form. Each payment shall be recorded 

Liquidation. r r „ ,. , , ^ • u 

showing the date, the Disbursing Office voucher number on which payment ^nas 
made, the reference to the document noted above requiring reimbursement, and 
the amount of the payment. Columns are provided to record the unpaid balance 
for each document involved in the indebtedness. 

Order of Where an employee is indebted to the Government on two or more counts, de- 
Uquidation. ductions or collections shall be applied with the object of liquidating one 

account completely before preceding with the liquidation of another account. 
Where more space is required for document reference or payments made, the 

record shall be continued on the reverse side or on another card. 



PAY ROLLS, OTHER VOUCHERS, AND RELATED DOCUMENTS • 4.2.047 



Treasury Liaison Unit 

In most States the Treasury State Accounts Office has established a "Pay Treasury 
Roll Trouble Unit" for the purpose of expediting the payment of pay rolls. u^*t^°" 
Similar units may be established by State Divisions of Finance. Where estab- 
lished, the unit shall be known as the "Treasury Liaison Unit." 

SuchTreasury Liaison Units should consist of one or more qualified employees, —Personnel. 
at least one of whom shall be designated as a certifying officer and author- 
ized to make necessary corrections and clear other questions arising in the 
examination of pay rolls by the Treasury State Accounts Office. These units 
are expected to clear most of the questions arising in the examination of pay 
rolls which otherwise would necessitate the return of pay rolls to the State 
Work Projects Administration. 

Where the office of the State Division of Finance and the Treasury State —Location. 
Accounts Office are located inthe same building, the personnel of the Treas- 
ury Liaison Unit may be located in the off ice of the State Division of Finance 
provided that the necessary close liaison may be maintained under such ar- 
rangement. Otherwise, and where the two offices are located in different 
buildings, it may be necessary to have the personnel of the Treaisury Liaison 
Unit located in the Treasury State Accounts Office. 



PAY ROLLS, OTHER VOUCHERS, AND RELATED DOCUMENTS • 4.2.049 



PART V. DELIVERY OF PAY CHECKS 

The Treasury State Disbursing Office is charged with the responsibility 
for the preparation of pay checks and for their delivery to payees. Pay checks 
ordinarily will be mailed to payees in window envelopes, the payee's name, 
address, and identification number being written onthe check in such position 
as to be visible through the window section of the envelope. 

The Division of Finance is responsible for furnishing the Treasury State 
Disbursing Office with correct addresses of payees and for providing assistance 
where delivery is not effected or where a check is lost , stolen, or destroyed. 

Instructions relating to the procedure tobe followed upon receipt of notice 
from the Treasury State Disbursing Office of the return of a check because of 
an incorrect address are set forth below. Instructions relating to an em- 
ployee's claim for a check not received or a check which had been received 
but was lost, stolen, or destroyed are set forth on page 4.2.050. 

HOTICE OF CHECK RETURNED, Treasury Form 1664a 

When a pay check is returned to the Treasury State Disbursing Office by 
postal authorities because of an incorrect address, the Disbursing Office will 
submit Notice of Check Returned, Treasury Form 1661a, in triplicate to the 
State Division of Finance. 

These notices shall be filed in alphabetical order by the Division of Finance, 
and immediate steps shall be taken to determine the employee's correct mailing 
address and to verify the propriety of the payment. 

When the employee's correct address is secured and propriety of the payment 
has been verified, the payee's name and correct address shall be entered in 
the space provided and the appropriate block shall be checked. The form shall 
be signed by a representative of the Division of Finance who shall enter his 
title and the date of signature in the spaces provided. Upon completion, the 
original and one copy of the form shall be returned to the Treasury State 
Disbursing Office. The copy of the completed form which is retained by the 
Division of Finance shall be filed separately from the notices on which action 
has not been completed. 

If the correct address of the payee cannot be determined, or if it is de- 
termined that the check was issued inerror or that the employee is no longer 
entitled to the proceeds, the appropriate block shall be checked. Where can- 
cellation of a check is requested, the reason for the request shall be given. 



Responsibility 
for Check 
Deliveries. 



— WPA 
Assistance. 



— Instruction 
References. 



Notice of 
Check Return. 



Action To Be 
Taken on 
Notice. 



—Where 

Correction Can 
Be Made. 



— Where 

Correction 
Jannot Be 
Made. 



Form 1664-A (Rcvisod) 

TREAanRT DEPiHTHEHT 
Bl»lBion or Dlaeuraeaenl payee: 

Address: 

To: 

The check described hereon has 
been returned for the follo»flng 
reason: 

Please Indicate the proper dls~ 
posi tlon. 


NOT 1 CE F CHECK RETURN EO 

The check should be: 
LJ Held— Miereabouts unlmom. 
LH Canceled — Schedule herewith. 
EH Remalled to name and acUress belOH. 


Date. 
Qieck No. 
Date 

Amount, $ 
Symbol No. 
D. 0. vou. 


No. 

To: Disbursing Clerk. 

nie action indicated Is author- 
ized. 








Disbursing CUrk. 
U. S. Treasury— State Disburs- 
ing Office. 


(TUl.l 











1.2.050 • FINANCE 



Notice of 
Nonreceipt , 
Loss, Theft, 
or Destruction 
of Check, 
Treasury Form 
M-130. 

—Use. 

— Preparation 
on Notification 
of Loss. 



— Action by 

Disbursing 

Clerk. 



Stop-Order 
Treasury 
Form M-131. 



Action in Case 
of Check 
Recovery, 
Treasury Form 
M-132. 



Issuance of 

Indemnity 

Bond. 



Action in Case 
Check Has Been 
Paid. 



Employee's Claim for Pay Check or Proceeds Thereof 

Notice of Nonreceipt , Loss, Theft, or Destruction of Check, Treasury Form 
M-130, will be made available to project timekeepers for use in advising 
the pay roll office of the nonreceipt of pay checks; the loss, theft, or 
destruction of checks received; and to request the issuance of stop-payment 
orders. 

Project employees shall be instructed to notify the project timekeeper 
promptly when a pay check is not received within 24 hours following the date 
on which it was due to be delivered. In such cases, the employee with the 
assistance of the project timekeeper shall immediately prepare Treasury Form 
M-130 in an original and three copies which shall be signed by the employee 
and the timekeeper. The timekeeper shall retain the third copy and transmit 
the original and two copies to the pay roll office. Upon receipt of such 
notification, the pay roll office shall enter the name of the payee, the check 
number, and the amount as shown op the paid copy of the pay roll, and shall 
forward the original and first copy to the Treasury State Disbursing Office. 

Upon receipt of Treasury Form M-130, the State Disbursing Clerk will de- 
termine whether the check has been mailed (or remailed if check had been re- 
turned undelivered) and if so, whether sufficient time had elapsed to permit 
receipt of the check by the payee prior to the date Treasury Form M-130 was 
executed. If it appears that the payee could not have received the check 
prior to preparation of the form, the State Disbursing Clerk will communicate 
with the payee, requesting information as to whether or not the check has 
been received. The payee will be requested to make immediate reply in an 
enclosed envelope indicating receipt or nonreceipt of the check. 

If it develops that the check has not been received, or is in the first 
report shown to have been lost after receipt, stolen, or destroyed, the State 
Disbursing Clerk will prepare immediately Request for Stoppage of Payment, 
Treasury Form M-13 1, and make the necessary disposition of copies of forms to 
the Federal Reserve Bank and the Secret Service. 

When an employee, who has previously submitted Treasury Form M-130, recovers 
the check, it is imperative that he notify the timekeeper before the check is 
presented for payment. The timekeeper shall prepare Notice of Recovery, etc. 
of Check, Treasury Form M-132, in an original and one copy , and shall forward 
the original directly to the State Disbursing Clerk, retaining the copy for 
his files. The State Disbursing Clerk will prepare the necessary forms re- 
questing the Federal Reserve Bank to remove the stop-payment order and route 
copies of the request to the Secret Service and to the pay roll office. 

In the event it is determined that the check has not been paid, the Treasurer 
of the United States will send a bond of indemnity, or such other papers as 
may be necessary, tothe payee for execution. The payee upon completion of the 
papers shall return such papers tothe Treasury Disbursing Office which issued 
the check in question and a duplicate check will be prepared by that office. 
The indemnity bond or other papers and the duplicate check will be forwarded 
to the U. S. Treasury Department, Division of Bookkeeping and Warrants. Upon 
approval, the duplicate check willbe returned to the Treasury State Disbursing 
Office for delivery to the payee. 

If it is determined that the check for which claim is madehasbeen paid, a 
photostatic copy of the paid check will be sent to the payee, together with 
certain affidavit forms to be executed by him. If the payee claims that the 
endorsement on the check was forged and the allegation is verified by the 
Treasurer of the United States, payment to the payee will be accomplished by 
the issuance of a Treasury warrant. 



PAY ROLLS, OTHER VOUCHERS, AND RELATED DOCUMENTS • 4.2.051 



In considering the approval of a duplicate check or the issuance of a Treasury 
warrant, the Treasurer of the United States or the General Accounting Office 
may request a statement as to whether the proceeds of the check in question 
are still due and if there are any overpayments in the account of the payee. 
Such requests will be transmitted to the State Director of Finance by the 
Director of Finance of the Federal Work Projects Administration, and shall 
receive preferred attention in the State office in order that payment to the 
payee may be expedited. 

A supply of Treasury Forms M-130 and M-132 may be obtained from the Treasury 
State Disbursing Office. 



Additional 
Statement. 



Supply of 

Forms. 



4.2.052 • FINANCE 



Reclaiming 
Undelivered 
Checks from 
G. A- O. 



— Application 
of Payee 
Required. 



— Procedure 
for Filing 
Application. 



— Settlement. 



Procedure To Be Observed for Reclaiming Undelivered Checks Which Have Been 
Forwarded to the General Accounting Office 

Regulations of the General Accounting Office and the United States Treasury 
Disbursing Office require that undelivered checks, adtev they have remained 
in the possession of Disbursing Clerks for a period of 90 days, shall be for- 
warded to the General Accounting Office. 

Requests for the return of such checks will be hzindled by the General Ac- 
counting Office more or less in the same manner as they handle other claims. 
As a general rule they will not return such checks to the Disbursing Clerk 
for delivery to the payee. The General Accounting Office requires that the 
payee make application over his own signature for the check and that the ad- 
ministrative agency certify that the payee is still entitled to the proceeds 
of the check. 

In order to facilitate action in such ceises, when a payee makes a request 
for delivery to him of a check that has been sent to the General Accounting 
Office, he should be instructed to make application for the same in writing. 
The letter should be forwarded to the Disbursing Clerk, who will attach thereto 
a full description of the check and return all papers to the Division of Finance 
in order that the certifying off icer may make a statement thereon as to whether 
or not the payee is still entitled to the proceeds of the check. 

Having made such a statement, all papers shall be forwarded to the Division 
of Finance, Washington, D. C. , for trajismission to the General Accounting 
Office. If the claim is in order, the General Accounting Office will handle 
the settlement directly with the payee. 



Added Jan. 31, 1941 



PAY ROLLS, OTHER VOUCHERS, AND RELATED DOCUMENTS • 4.2.053 



PART VI. PREPARATION OF OTHER THAN PERSONAL SERVICE VOUCHERS 

Claims against Federal funds for other than personal services reimbursed on 
pay roll vouchers are submitted to the United States Treasury Department for 
payment on the following standardized voucher forms in general use throughout 
the Work Projects Administration. These vouchers, properly prepared and 
audited, support the payment or transfer of Federal funds. 



Title Form number 

Public Voucher for Equipment Rental 758 

Voucher for Adjustments Between 

Appropriations and/or Funds 1080 

Request for Corrections m 

Appropriation, Fund, Limi tation , 

and Official Project Accounts 1097 

Public Voucher for Refunds 1047 

Public Voucher for Purchases and 

Services Other Than Personal 1034 

Voucher for Per Diem and/or 

Reimbursements of Expenses 

Incident to Official Travel 1012 

Public Voucher for Transportation 

of Passengers 1067 



Use and preparation 
page number 

4.2.053 

4.2.056 



4.2.061 
4.2.062 

4.2.063 

4.2.065 

4.2.066 



Adjustments within an official project or adjustments for accounting purposes 
not involving the transfer of funds are accomplished by means of Journal Voucher, 
Standard Form 10 17-G, or WPA Form 755. Instructions relating to the use and 
preparation of these forms are contained in chapter 5 of this volume. 

Changes or corrections made on vouchers submitted to the Treasury State 
Accounts Offices for examination must be initialed by the officer certifying 
the vouchers so changed or corrected. 

Use and Preparation of PUBLIC VOUCHER FOR EQUIPMENT RENTAL, WPA Form 768 

The Treasury State Procurement Office will furnish the Division of Finance 
with copies of contracts for rental of equipment and such copies of purchase 
orders as may be reguired. 

The pay roll office of the Division of Finance shall be responsible for the 
preparation of Public Voucher for Equipment Rental, WPA Form 768. 

For the preparation of WPA Form 768 the pay roll office shall be furnished 
the following documents: 

Tine Report and Record of Equipment Rental Services, WPA Form 508 

Daily Production Report of Contractual Equipment Services, WPA Form 767 

Invoice for Rental of Trucks, Teams, and Equipment — Time Rate Basis, 
WPA Form 765 

Invoice for Rental of Trucks, Teams, and Equipment — Production Basis, 
WPA Form 766 

Prior to the preparation of WPA Form 768 the above forms shall be audited 
and verified in the pay roll office. The auditing of contractual equipment 
earnings reports and invoices shall include the verification of (1) all entries 
governed by Project Description Card, WPA Form 76'J, (2) all entries governed 
by the purchase order and rental contract, (3) certifications, and (4) arith- 
metical computations. In the course of the processing of such earnings reports 

Revised Jan. 31, 1941 



Vouchers 
(Other Than 
Personal 
Services) in 
General Use. 



Use of 

Special Journal 

Vouchers. 



Changes on 
Vouchers. 



Public Voucher 
for Equipment 
Rental, WPA 
Form 768. 



— Auditing of 
Invoices and 
Time Reports 
Supporting 
Vouchers. 



4.2.054 • FINANCE 



W>A Form So. 768 

r^ra Afpravtd ay 
CsBBCrolltr Otnaral, U. 
April 17, 19S3 



FEOEUL wm tGENCT 
WORK PROJECTS ADMIN I STRATI OR 



PUBLIC VOUCHER FOR EQUIPMENT RENTAL 
WORK PROJECTS ADM I H I STRATIOH ' 



D. 0. voucher No. 

Bureau voucher No._ 
D. 0. synbol No. 

Page No. 



(HAH* Of eueilc nooy ana oapur 



Appro^rldtlori (synbol mid title). 

Type of work symbol 

Period Iron 



location symbol _ 



0. P. No._ 
W. P. No._ 



S'aue ttiiiX address of payee 
(1) 



Coil tract 

number 
(2) 



Number and date 
of purctiase order 
f3) 



Unll 

worked 

(4) 



Rate 
(5) 



Amount paid 
(6) 



Check number and date 

drawn on Treasurer, U. S. 

(7) 



Account verified: Coij 



Pursuant lo the authority .vested 
the above equipment and services i 
Invoices have oeen rurnlslied as 
essary In the public service. 



me, 1 hereby certify that 

red by attached certified 

tated, and that they were nec- 



Pursuant to Che authority vested In me, I certify that the althln sched- 
ule. In pages, supported by the attached Invoices, Is correct; that the 
services «ere procured under the contracts numbered; and that the prices 
charged were Just and reasonable and In accordance with the agreements. 

Approved for $ . 



Work Projects Administration. 



Treasury Departaent, Dtvlslon of Procurement. 

Sl^iature 

Tl tie 



—Deductions 
on Vendor* s 
Invoice. 



—Record of 
Excess Use of 
Equipment. 



and invoices, the blocks provided on WPA Forms 765 and 766 "For use of adminis- 
trative office" shall be completed. Spaces are provided in the lower right 
corner of WPA Forms 508 and 767 for the initials of the person (s) making the 
examinations and verifications. Persons examining and verifying invoices on 
WPA Forms 765 and 766 shall enter their initials and the words "Examined and 
verified" in the lower left corner of the forms. 

In cases where equipment is released because of the failure of the vendor 
to perform in accordance with the terms of the contract, and where the default- 
ing vendor is to be charged with the extra expense incurred in securing similar 
equipment requiring payment of greater rental charges than those provided for 
in the breached contract, any payments due the defaulting vendor shall be 
withheld until the amount of the extra expense incurred due to the breach is 
determined. Upon determination oi the amount which shall be deducted from the 
sum otherwise due the defaulting vendor, the amount to be deducted shall be 
entered on the vendor's invoice by the local Property Accountant, together 
with an explanation of the deduction. The entries made on the invoice by the 
local Property Accountant in such cases shall be initialed by him. 

In the case of equipment rented on a broken-time ba^is without operator or 
on a straight-time basis with or without operator, the local Property Accountant 
shall maintain, a record of the days on which rental accrued during the rental 
period and the hours of actual operating time on such days, as reported on 
WPA Form 508, so that any claim made by the vendor on his last invoice for 
compensation for excess use of the equipment during the rental period may be 
promptly audited. The standard contract provisions providing for compensating 
the vendor for "excess use "of the equipment during the rental period specify 
the procedure to be used to determine whether there has been excess use of the 
equipment. ® 



8 



See appendix A, item 2-8. 



Revised Jan. 31, 1941 



PAY ROLLS, OTHER VOUCHERS, AND RELATED DOCUMENTS • 4.2.055 



After the exajnination and audit of contractual equipment earnings reports 
and vendors' invoices have been completed, VPA Form 768 shall be prepared and 
certified. Any number of vendors' invoices pertaining to a single project 
or to the Supply Fund Account which are payable against the same encumbrance 
may be vouchered for payment on one WPA Form 768. A separate line shall be 
used, however, to record the appropriate data with respect to each item of 
equipment . 

Public Voucher for Equipment Rental, WPA Form 768, shall be prepared in an 
original and three copies. An additional copy may be prepared, if considered 
necessary, to be retained by the Division of Finance pending the return of a 
"paid copy" by the Treasury State Accounts Office. 

Beading, — With the exception of the "D. 0. voucher No.," all entries reQulred In the heading 
shall he made by the State Work Projects Administration. The Information required Is seir- 
explanatory. 

Oolunn 1. — Enter the name and mailing address of the payee (I.e., the vendor) as shown on 
the purchase order. 

In the case of equipment rented on a straight time basis with operator, two lines shall 
be used and the three types of charges for which rental accrues, namely, the equipment, 
personnel, and supply charges, shall be listed In this column opposite the entries of units 
worked and the contract rates In columns 4 and 5, respectively. 

Where a delivery or removal charge Is payable under the contract, the words "Delivery 
charge" or "Removal charge, " as the case may be, shall be entered In column 1, and the amount 
payable shall be entered in column 6 opposite such entry. 

Where "overtime compensation" Is claimed by the vendor on his final Invoice for excess use 
of the equipment during the rental period, and the propriety of such a payment Is verified 
by the local Property Accountant, the words "Overtime payable" shall be entered In column 1, 
the amount of overtime payable shall be shown In days and fractions thereof In column 4, 
and the contract rate shall be shown In column 5. 

Column S- — Enter the number and date of the contract under which the services were performed. 

Column 3. — Enter the number and date of the Purchase Order, Treasury Form A-7, authoriz- 
ing the use of the equipment during the period In question. 

Colunn tt. — Enter the number of units for which rental Is payable {taken from column 2 of 
WPA Form 785, or column 2 or column 8 of WPA Form 788) . 

ColiMn 5. — Enter the appropriate rental rate (taken from column 3 of WPA Form 785, or 
column 3 or coluan 7 of WPA Form 788). 

Column 8. — Show the amount to be paid (taken from column 4 of WPA Form 785, or column 4 
or column 8 of WPA Form 788). 

Where more than one extension Is necessary to show the earnings of one Item of equipment, 
or where the earnings of more than one item of equipment owned by the same person are shown 
on one WPA Form 738, the gross amount to be paid the vendor shall be shown as a subtotal 
In column 8 and one check will be prepared. 

When payments under the rental contract are subject to discount, the entries 
in columns 3, 4, and 5 of WPA Form 768 shall be made in accordance with the 
above instructions in the upper part of the spaces opposite the corresponding 
entries in column 1; and in the lower part of the spaces opposite the corre- 
sponding entries in column 1, the following columnar entries shall be made: 

Column 3. — The word "Gross" and the gross amount as shown In the "Amount" column of the 
pertinent Invoice, WPA Form 785 or WPA Form 768 

Column «.— The word "Discount" abbreviated 

Column .5.— The amount of discount taken from the "Amount" column of the pertinent Invoice 

Column 6. — The amount to be paid, taken from the "Amount" column of the pertinent Invoices; 
i.e., the net amount appearing on the line provided for "Total" 

After certification, the original and three copies of the voucher shall be 
submitted to the Treasury State Procurement Office together with the original 
and three copies of each of the invoices included on the voucher. After pay- 
ment has been made, the Treasury State Accounts Office will return to the 
Division of Finamce a copy of the voucher containing information as to the 
payment thereof. 



-Preparation. 



— —Number of 
Copies. 



Special 
Conditions in 
Case of 
Discounts. 



Routing of 
WPA Form 768. 



Revised Jan. 31, 1941 



4,2.056 • FINANCE 



Vouchering 

Fund 

Adjustments. 



Use of 
Standard 
Forms 1080 
and 1081. 



G. A. O. 
Instructions. 



Classes of 

Transfers 

Involved. 



— Property 
Transfers 
(Other Than 
Supply Fund) . 



Use and Preparation of VOUCHER FOR ADJUSTMENTS BETWEEN APPROPRIATIONS AND/OR 
FUNDS, Standard Form 1080, and SCHEDULE OF ADJUSTMENTS, Standard Form 1081 

The following regulations relate to adjustments between appropriations, 
funds, limitations, and off icial projects for services performed; for materials, 
supplies, and equipment furnished; and for advance payments requested pursuant 
to law for services to be performed or supplies to be furnished. 

Such adjustments shall be effected through the use of Voucher for Adjustments 
Between Appropriations and/or Funds, Standard Forms 1080 (original — white), 
1080a (memorandum — yellow), 1080b (collection voucher — blue), 1080c (memo- 
randum of collection voucher — green), hereinafter referred to as the "adjust- 
ment voucher"; and Schedule of Adjustments , Standard Form 1081, except as 
otherwise provided in the instructions for tramsfers affecting the accounts 
of different State Treasury Offices. 

These instructions are issued in accordance with the provisions of General 
Regulations No. 78 Revised, issuedby the General Accounting Office under date 
of August 17, 1937. 

Classes of Transfers Effected by Ad justment Vouchers. — Transfers and adjust- 
ments between appropriations and official projects are classified into four 
types of transactions, as set forth below. Documents effecting transfers shall 
contain the information required for each type of transaction. 

1. Transfers of Property Not Involving the Supply Fund. — In such cases, there 
shall be shown on the adjustment voucher the reference to the Disbursing 
Clerk's voucher number and symbol covering the acquisition of the property 
included thereon. In the event the required voucher reference cannot 
be furnished, the transfer value of the articles will be applied as mis- 
cellaneous receipts. 



Standard Forta Ho. 1080 — Rcvlaid 

Ooaeiroiiar 0«o«ru, 0. 9. 

Jlii«uat IT, leSJ 

a*a«r4i Ra^iaclona ho. ^e-^Railstc 



VOUCHER FOR AOJUSTUEMTS 
8ETVEEN APPROPRIATIONS AND/OR FUNDS 

(OlSIUtSENEflT) 



D. 0.- vou. So. A_ 

aiii Ho 



paying office No<— 



u. s. 










, nr. 






(D*part««ot. •• 


(atilauiMt. &ur«M 


. or ttttle* BtlKd) 




To tl. 


s. 












CERTIFICATE OF BILllNe OFFICE 
I certify mat tt\p above Mil Is correct and Just; that the Itess ore co»- 
Buted tn accordance with the cost or labor ani^or ■•terlaJ; and that the Hsounii 
listed are properly creditable to the approprlBtlon(a) ah<l/or rund(a) as In- 
dicated; or that the advance poysant requested is authorlied by laa and li 
properly creditable to the appropriatlon(s) *nA/or fundCs) as Indicated. 



(For us* of 6ill« 
Di rre reocas 



Accouit vertried; correct for t 

(Slpwture or InlU&ls) 



mo/or rund(8) Indicated. 



CEITIFICITE OF OfFfCE BILLED 
d and accepted or the servicea 
a« Indicated; or that the advance pojrsent r«4ueat«d Is' approved 4nd ohould be debited to the opproprlAtiond) 



kCCOUKTiNG CLASSIFIClTtON (for c»**l«tiCHi bj office killed] 



Ai»proprl<iUo(i, 










LlMlUtlon 
or project 


ApproprlaUon 


project syabol 




Aaount 


AwMnt 
























Allotment syabol 


Aaouit 


Bict«brance - 
liquidated 


Co6t account 


Object of expeodlture 


Syrtwl 


AvMnt 


S^abol 


Aaount 





































































































PAY ROLLS, OTHER VOUCHERS, AND RELATED DOCUMENTS • 4.2.057 



Standard Form No. 1081— Re'is*!! 

Form •Bpros»a 6r Conpcrollfr Oeneral. U.S. 

Aueuat 17. 1037 

Oeoersl BeguUtlonB No. 78— fi«»laefl 


SCHEDULE 


Schedule No 

OF ADJUSTMENTS (j,„^ ^r. 




(Dtparwent or 


■BUbllstmeQCl 






(Montli or qu»rt 


r ena^a) 








n. n. <;y™hol Nn. 


Appropriation and/or fund to be debited 
CSynbol and title In fbU) 


Aaount 


Voucher 
nunber 


Appropriation and/or ftmd to be credited 
(Symbol and title In full) 


Aaount 


h^^-_ ^ 


L______^ 




~____^ 


■ ' 


^ ' 1 ~~~~~~~~n 




—~^==h^ 1 


P^ld by check No. , rtat^ed 




f.„^ 4 fon Treasurer of the United Statas. 
' \ln favor of "Treasurer U.S. for deposit." 











2. Transfers of Property Involving the Supply Fund. — In these cases the cita- 
tions referred to under 1 above are not necessary. See page 4.5.094 for 
additional instructions relating to preparation of adjustment vouchers 
covering transactions of this type. 

3. Transfers of Costs for Special or Shop-job Mark Performed by Other Federal 
Agency. — Where transfers of costs for special or shop-job work performed by 
another Federal agency are to be consummated, the department, bureau, or 
establishment performing the services for which reimbursement to the appro- 
priation or fund is to be made shall show on the adjustment voucher either 
the job price per unit for work or adistribut ion of the charges as between 
labor (personal services) , materials, supplies, and general overhead, to- 
gether with a statement showing the basis for such distribution. 

4. Advance Payments. — Where, in accordance with the provisions of section 601 
of the Economy Act approved June 30, 1932, 47 Stat. 417, or other provisions 
of law, advance payments aire made by one department , establishment , bureau, 
or of f ice to another, there shall be stated on the adjustment voucher the 
purposes for which such materials, services, etc., are to be used. Such 
advance payments will be credited to special working funds, the symbols 
and titles of which will be prescribed by the General Accounting Office, 
as provided by law. 

Upon completion of the work or furnishing of the supplies, proper adjust- 
ments on the basis of the actual cost of the materials, supplies, or equip- 
ment furnished, or work or services performed, will be effected by use of 
adjustment vouchers in the regular manner, reference thereon being made to 
the adjustment voucher(s) on which previous amounts were transferred. 

Preparation and Routing of Standard Forms 1080 and 1081 for Transfers Between 
Federal Agencies. — The following instructions shall govern the preparation and 
routing of these forms by the billing office and by the office billed. 

1. By Billing Office. — The department , establishment , bureau, or of f ice per- 
forming the services or furnishing the supplies for which reimbursement or 
advance payment is sought shall prepare the adjustment voucher as follows: 

Standard Form 1080 — one copy 

Standard Form 1080a — two copies (when no check is drawn, three copies) 

Standard Form 1080b — one copy 

Standard Form 1080c — one copy 

All copies of the adjustment voucher shall be prepared at one writing and 
shall contain thereon the following information in the spaces provided: 
(1) The bill number, to be assigned by the billing office; (2) the names 



— Property 
Transfer 
Involving 
Supply Fund. 



—Transfers 
Involving 
Other Federal 
Agency. 



— Advance 
Payments 
Required 
by Law. 



—Final 
Adjustments 
on Advance 
Payments. 



Preparation 
for Federal 
Agency 
Transfers. 

—By Billing 
Office. 



— —.Copies 
of Standard 
Form 1080. 



— —Entries. 



Revised Nov. 1, 1940 



4.2.058 • FINANCE 



of the departments, establishments, bureaus, or offices concerned; (3) 
detailed data pertaining to art icles or services transferred; and (4) the 
appropriation or fund symbol and title, and the limitation or official 
project number tobe credited. The amount to be credited to the official 
project shall be shown in the space provided. Depending upon the type 
of transaction involved, the body of the form shall contain additional 
information as prescribed above. 

Certifi- Standard Forms 1080 and 1080b shall be certified by a regularly con- 

'^"io"- stituted certifying officer with authority to certify vouchers as the 

officer in control of the appropriation to be credited. 

Routing The billing office shall route the adjustment voucher as follows: 

to Office 

8^^^«'^- Standard Form 1080 ^ 

Standard Form 1080a (2 copies) > To the office billed 

Standard Form 1080b J 

Standard Form 1080c Retained by billing office 

—By Of f ice 2. By Office Billed. — Upon receipt of the adjustment voucher by the office 

*^^^^<^- billed the form shall be completed by entering thereon in the spaces 

provided the appropriation or fund symbol and title, and the limitation 
or official project number tobe charged. The amount to be charged shall 
be shown in the space provided. 



On 

Receipt. 



Certifi- The adjustment voucher (Standard Forms 1080 and 1080b) if approved shall 

<^»'i°"- then be certified by a regularly constituted certifying officer with 

authority to certify vouchers as the officer in control of the appro- 
priation to be charged. 

Prepara- The office billed shall then prepare Schedule of Adjustments. Standard 

!,^°" Standard f^^^ \0i\, in an original and seven copies. The heading of the form 

Form 1081. , , , ._ , • l 

shall contain the names of the departments, establishments, bureaus, or 
offices concerned, and the name of the Treasury State Disbursing Clerk 
in whose accounts the appropriations or funds will be charged and credited. 
In the column at the right of the form, the adjustment vouchers shall be 
listed, indicating the amount tobecredited to each appropriation and/or 
fund. At the foot of this column, a summary of amounts by appropriation 
and/or fund symbols shall be shown. In the column at the left of the 
form, there shall be entered a summary of the amounts chargeable to the 
appropriations and /or funds involved. 

Routing The office billed shall promptly forward Standard Form 1080, one copy of 

Officer"'"'' Standard Form 1080a, and Standard Form 1080b, together with the original 

and six copies of Standard Form 1081 to the Treasury State Accounts 

Office. 

Treasury 3. Functions of Treasury State Account s and Disbursing Offices. — After exam- 

°^^^" . ining and recording adjustment vouchers, the Treasury State Accounts 

Responsi.- ^ 5 j , . , ^ o^ j j 

biiities. Office will forward Standard Form 1080b, together with a copy of Standard 

Form 1081, to the General Accounting Office, Accounting and Bookkeeping 

Division. The Treasury State Accounts Office will route the required 

number of copies of the adjustment voucher and accompanying schedule to 

the Treasury State Disbursing Clerk, where a check willbedrawn in favor 

of the Treasurer of the United States for credit to the appropriations 

and/or funds indicated. The Treasury State Disbursing Clerk will send 

a copy of Standard Form 1081 tothebilling office and the office billed 

as an advice of the completion of the transaction. 



PAY ROLLS, OTHER VOUCHERS, AND RELATED DOCUMENTS • 4.2.059 



Preparation and Routing of Standard Forms 1080 and 108! for Transfers 
Between WPA Official Projects. — For transfers within a State between WPA of- 
ficial projects under the same or different appropriations, the procedure as 
set forth below shall be followed. The WPA off ice preparing adjustment vouchers 
for transfers between WPA official projects shall normally perform the func- 
tions of both the billing office and the office billed as prescribed above. 
When Standard Form 1080 is prepared to cover debit or credit entries for more 
than one project account, the forms shall be supported by schedules showing 
the gross expenditure symbol debits and gross expenditure symbol credits, as 
well as the net debits or net credits for each project. When no check is to 
be drawn, all entries may be shown on one Standard Form 1080, but when a check 
is to be drawn, separate Standard Forms 1080 shall be prepared for the debits 
and for the credits. For example, when a check is to be drawn, if there are 
charges against projects and against the supply fund, one Standard Form 1080 
shall be prepared to cover the charges against the projects, 'and one Standard 
Form 1080 to cover charges against the supply fund. 

1. Transfers Between WPA Official Projects Within Different Appropriations. — 
Adjustment vouchers and schedules of adjustments for such transfers shall 
be prepared and routed in accordance with instructions contained above. 
Where the financial control of appropriations and official projects is 
centralized, the office preparing adjustment vouchers shall perform the 
functions of both the billing office and the office billed. Where the 
financial control of official projects involved in a transfer is main- 
tained by different districts or other local administrative areas, the 
adjustment voucher shall be prepared by the billing office and forwarded 
to the office billed for approval and completion. 

2. Transfers Between WPA Official Projects Wit hin the Same Appropriation. — 
In those cases involving transfers between official projects under the 
same appropriation, adjustment vouchers and schedules of adjustment shall 
bear the notation "No check to be drawn." 

Where the official projects involved are under the jurisdiction of dif- 
ferent districts or other administrative areas, the adjustment vouchers 
shall be prepared and routed in accordance with the instructions contained 
above. Where the official projects involved are under the jurisdiction 
of the same district or other administrative area, all of the forms shall 
be completely executed by the initiating office. In either case an ad- 
ditional copy of Standard Form 1080a shall be prepaired and forwarded 
to the Treasury State Accounts Office, together with the other forms 
prescribed above. 

Transfers Affecting the Accounts of Different Treasury State Accounts and 
Disbursing Offices. — In those cases where the transfer between Federal agencies 
or between WPA official projects involves the accounts of different Treasury 
off ices, adjustment vouchers shall be prepared in accordance with the following 
instructions. 

The billing office shall prepare the adjustment voucher in the manner pre- 
scribed above to be forwarded to the office billed. Upon receipt of the ad- 
justment voucher by the office billed, it shall be completed in the prescribed 
manner. The office billed then shall list the adjustment vouchers in the 
same manner as other disbursement vouchers oa Schedule of Disbursements, Siani- 
ard Fom I06i( (see page 4.2.071). The completed adjustment voucher together 
with the required number of copies of Standard Form 1064 then shall be for- 
warded by the office billed tothe appropriate Treasury State Accounts Office 
for examination and recording and for subsequent routing to the related 
Treasury State Disbursing Office. 



Preparation 

for Transfers 

Between 

Different 

Official 

Projects. 



—Within 

Different 

Appropriations. 



— Within Same 
Appropriation. 

— —Special 
Not at ion. 



— ■^Distinc- 
tion Between 
Administrative 
Area Issuance. 



Preparation 

for Transfers 

Affecting 

Different 

Treasury 

Offices. 



-Routing. 



4.2.060 • FINANCE 



-^Issuance 
of Check. 



—Depositing 
Check. 



Preparation 
of Accompany- 
ing WA Form 
518. 



—Debit and 
Credit WA 
Forms 5 18. 



— Same 

^p rop riation 

Indication. 



—Preparation 
Reference. 

Transfer 
Within the 
Same Official 
Project. 



Correction 
Adjustments 
of Erroneous 
Charges. 



The Disbursing Clerk will issue a check in favor ol the Treasurer of the 
United States for the amount approved. The check, together with Standard Form 
1080b, will be transmitted promptly to the billing office. One copy of Stand- 
ard Form 1064, completed as to the DisbL-Xbing Clerk", voucher number, will be 
returned to the office billed as advice j' payment. 

Upon receipt of the check in the billing office, it shall be listed on 
Schedule of Collections, istandard Form \0'i'i , prepare^i in the req^uired number 
of copies. The check and Standard Forr.i .044 shall then be routed to the 
appropriate Treasury Disbursing Cl'.rk loi subsequent deposit. At the same 
time, one copy of Standard Form 1044shallbe forwarded directly to the Treas- 
ury State Accounts Office as prescribed on page 4.E.0'77. 

Preparation of VOUCHER DISTRIBUTION STATEMENT, WPA Form 518, to Accompany 
Adjustment Vouchers. — Voucher Distnbuticn Statemcii . ':'rA Form 5 18, shall be 
prepared and submitted with each adjustment voucher, with the exception of 
those 2idjustment vouchers which are accompanied by Statement of Supply Fund 
Account, WPA Form 7^H , or Distrtbut ion of Operating Costs of Supply Fund, IfPA 
Form 716. WPA Form 518 shall be prepared by the office billed prior to the 
submission of the adjustment voucher to the Treasury State Accounts Office. 

When used to accompemy adjustment vouchers, WPA Form 518 shall be prepared 
to cov-?r the total amount involved cind s^^all show the number of the official 
project to which the transfer is made. WPAFormSlS also shall be prepared to 
credit the official project from which the treinsfer is meide. In such cases 
WPA Form 518 shall be clearly stamped "Credit." A separate WPA Form 518 shall 
be prepared as a credit to apply against each D. 0. voucher represented by the 
items transferred. The total of such credits shall equal the amount of the 
debit item. All WPA Forms 518, both debit and credit, shall be staraped "Voucher 
1080. " 

In case the transfer is within the same appropriation, there shall be an 
indication on the adjustment voucher and WPA Forms 518 (both debit asid credit) 
that no check is to be drawn. 

For (jeneral instructions relating to the preparatioa of WPA Form 518, see 
pages 4.2.073-4.2.074. 

Transfers Between WPA Work Pro jects Under the Same Official Projict.-^'Trans- 
fers between work projects under the same official project shall be effected 
on WPA project registers without reference to the Treasury State ;.',couat.? Of- 
fice. Transfers of thia nature shall not be effected by means of adjustment 
vouchers. 

Adjus.msrt i to Correct Erroneous Charges and Cr^lris to (?!jiprQpi-iatioR3 and 
Official Projects. — Adjustments of this nature shallnotbe effected by means 
of adj'.'.s .ment vouchers. Such adjustments shall be effectad through the is- 
suance of .f«(7u«st for Corrections m Appropriatmn, Fund, liimftation, and Of- 
ficial Project Account::, Standard Form IO:T For ins: ructions concerning the 
prepeiration of Standard Form 1097, see page 4.2.061, 



Revised Jan. 31, 1941 



PAY ROLLS, OTHER VOUCHERS, AND RELATED DOCUMENTS • 4.2.061 



Use and Preparation of REQUEST FOR CORRECTIONS IN APPROPRIATION, FUND, 
LIMITATION, AND OFFICIAL PROJECT ACCOUNTS, Standard Form 1097 

Adjustments to correct erroneous charges and credits to appropriations or 
official projects shall be effected through the preparation of Standard Form 
1097. Standard Form 1080 shall not be used to correct erroneous charges and 
credits. Instructions relating to the preparation and routing of Standard 
Form 1097 are as follows. 

Preparation.— The form shall be prepared by the WPA administrative office 
responsible for or finding the error. In the heading of the form there shall 
be shown in the spaces provided, the name of the department or establishment, 
and the date thereof; and the name, location, and symbol of the Disbursing 
Clerk in whose accounts the errors occurred. The body of the form shall con- 
tain references to the number of the Disbursing Clerk's voucher or schedule 
on which the errors appear, the symbols of the appropriation (expenditure 
account) and official project to be charged and credited, and the ^lmount of 
the adjustment. A full explanation of the error and reason for adjustment 
shall be given in the space provided. The form shall contain the signature 
and title of the approving administrative officer who shall be a regularly 
appointed certifying officer with authority to certify vouchers. 

Routing. — Standard Form 1097 shall be prepared in an original and six copies. 
After certification by a properly authorized certifying officer, the form 
shall be routed as followsl: 

Original 
First copy 
Second copy 
Third copy 
Fourth copy 
Fifth copy 

Sixth copy Retained by initiating office 

The Treasury State Accounts Of f ice will return the fifth copy to the initiating 
office indicating the action taken on each request for correction. 



Treasury State Accounts Office 



Adjusting 
Erroneous 
Charges. 



Standard 
Form 1097. 

—Preparation. 



— Rout ing . 



standard Form No. 1097 
'an ADproved b; Coaccroll.r Gcn.ral, V.5 

Ocneru Resul.tiooB Ha. 78 — Itcvla.d 



Reference No. 



REQUEST FOR CORRECTIONS IN APPROPRIATION, FUND, 
LIMITATION, AND OFFICIAL PROJECT ACCOUNTS 



Chief, Accoisiting and Bookkeepijig Division, 

General Accounting Office, 

nbshington, D. C. 



idjustaent is necessary to correct errors In tile accounts of 

, disbursing symbol No 



[Diacursine airiccr) 

as follows: 




FULL EXPLANATION OF ERROR RNO REASON FOR ADJUSTMENT 



(Si^acure or aoprcvlns otriccrl 



FOR GENERRL ACC0UNTIN6 OFFICE USE 



Action taken: 
Approved — as subBitted — as corrected 
Disapproved 



Chief, Accounting and BookHssflni Section. 



ReTlaed Jan. 31, 1941 



4.2.062 • FINANCE 



Refunding 

Cash 

Deposits. 



Standard 
R)rm 1047. 



-Preparation. 



— Certifica 
tion. 

—Routing. 



Use and Preparation of PUBLIC VOUCHER FOR REFUNDS, Standard Form 1047 

Refunds to sponsors of unused balances of cash contributions and other 
miscellaneous refunds shall be effected by the execution of Public Voucher 
for Refunds, Standard Form 1047. Instructions relating to the preparation 
and routing of the form are as follows. 

Preparation. — Standard Form 1047shallbe prepared by the State Division of 
Finance. In the heading of the form, spaces are provided for the agency's serial 
number, the name of the department and its location, and the description of the 
appropriation or fund to be charged. In the space for the address, enter the full 
name and complete address of the person or agency to whom the refund is to be made. 
The date on which the deposit was received by the Treasury State Disbursing Office 
and the purpose for which the funds were originally deposited shall be shown. 
If deposits were made on more than one date, they should be itemized. Total 
disbursements shall be deducted from the amount of the deposit to show the 
balance to be refunded. In the space for "Remarks, " a schedule shall be prepared 
to show the disbursements from the deposits. This schedule shall show the date 
of the disbursement, the name of the payee, the amount, the number of the dis- 
bursing voucher, and the name, title, and symbol of the Disbursing Clerk. Such 
vouchers shall be accounted for in a manner which will reduce the amount of 
deposits rather than be treated as an encumbrance and expenditure. 

The Public Voucher for Refunds shall be signed by an authorized certifying officer 
whose name and title shall be typed on the original and all copies of the voucher. 

Routing. — The original of the Public Voucher for Refunds shall be prepared 
on Standard Form 1047. Four copies shall be prepared on Standard Form 1048 
which is a memorandum copy of Steindard Form 1047. After certification, the 
voucher shall be routed as follows: 



Original 
First copy 
Second copy 
Third copy 

Fourth copy 



Treasury State Accounts Office 



Retained by Division of Finance 



Stuid&rd Farm No. 1047 
Font ui(iro**a or Coamrallar a«D*r«l U. 8. 

a.pt«t.r a). 1987 PUBLIC VOUCHER FOR REFUNDS 


*U.rl-I Nn. 




[I»B»rc»»oC or astabiisMMt, t>ur»u or oirice) 


















P«l BT 




TO ^ ^ 








Address V / 




(For uM of paying ott.ee) 














rVi«AfrU 




1 




Has been applied as herein stated and the balance Indicated Is retumed herewith: 




Amount of deposit 


$ 


Applied as explained In "Remarks* below 












Baiunce authorized to be reflinded 


s 


Benarks: 




(SIflN ORieiNAL 
r^t^ . in nmv) 


















r on Treasurer of the U. S. 
\ In favor of payee naaed above. 




rjiw-L lift. J .i«taH for ^ 


Hetiiiid 
by 


(Signature 






(aim orlBloal ODti] 










(D«acrib*i 



Revised Jan. 3U 1941 



PAY ROLLS, OTHER VOUCHERS, AND RELATED DOCUMENTS • 4.2.063 



Use and Preparation of PUBLIC VOUCHER FOR PURCHASES AND SERVICES OTHER 
THAN PERSONAL, Standard Form 1034 

Public Voucher for Purchases and Services Other Than Personal, Standard Form 
\03H, ordinarily is prepared by the Treasury State Procurement Office on 
the basis of invoices received from vendors. The State Procurement Officer 
is responsible for processing vouchers covering payments for materials, sup- 
plies, equipment, and impersonal services ordered by him or his deputies. 
Standard Form 1034 will be routed to the Treasury State Accounts Office for 
payment after certification by the State Procurement Officer. A paid copy of 
the voucher will be transmitted to the WPA Division of Finance for its records. 



Vouchering 
Invoices 
From Vendors. 



Public vouchers covering office rental, telephone service, electric light joint Use 
and power, etc., used jointly by the Work Projects Administration, Treasury Vouchers. 
Accounts Office, Disbursing Office, and/or Procurement Office, are prepared 
and approved in the office of the agency billed and certified in prorata 



Stand&rd Foroi No. 10 

Forn uppravcd Dj 

COBPtrollcr Ocnersl. 

May za. 1938 

(Oen. Beg. no. 6i, Sup£ 



PUBLIC VOUCHER FOR PURCHASES AND SERVICES 
OTHER THAIf PERSONAL 



D. 0. Vou. No 
Bu. Vou. No 



Certified for payment 
In Uie sum of $ 







(Dcparueni 


Qur«iu. t> 


establlsnacni) 












THE UNITED STATES. 


Or. 




(OlTt 


l&ct 4nd aa:t) 

































Payee's account No. 




No. and date 
of order 



Date of delivery 
or service 



Articles or services 

<£hter description, Iten nunber of contract or general supply 

schedule, And other Infonaatlon deeaed necessary) 

Terms ^ Discount Cash days 



Cost Per 



Dollars Cts. 



Brought forward froa continuation iheetia) 




Govemaent B/L No._ 



; and chtc 5»» 



itiove bill 13 correct and Juat: itin B^yatnv 
I all of ihe articles. oaMrlBls. and supcUfs n 

cerlals. and aupplles. ihty tiave been nanufacured 
,als, or auppltes nlned, produced, or Banulacturea, 
- local sales caxea are not ineluaed in Uie iaounu 



. ana Uiac 

40 , 

!s, and IT 



I Uie case U7 c 



'C rtquired nnai a 



(Payee mist NOT use this space) 
Dl ffe Fences 



Accoint verified; correct for 
(Sipiature or Initials) _ 



Contract No. 



. Invoice Hec'd_ 



-tiBing'snomi 



tApproved for S — 



laied In ne, I certify that the above articles nere recelveu lo gcao condition, after due InspeecloD, acceptance, and aellver? prior to paj 
:he services mere perCoraed as stated: that tlie; nere procured under the contrset numbered above or the unnuBbered contract attscbeii bene 

Ithout nrltten contract. In opes narltet, aod Kith or nltnout aavtrtlslDg, under the clrcnastanees stated til No. or Ifetfiod or 

on reverse hereol, and were necesssr; tor the public service; and that the prices charged are Just and msonable and in accordance Kiel) c 

(Sign original only) f ^ 



ACCOUKTIHe CLASSIFICATION (for coapletlon by Malnlstratlve Office) 


Appropriation, limitation, 
or project synbol 


Appropriation tlUe 


LlHlt'n or ProJ't 
Amount 


Appropriation 
Amount 


























Allotment synbol 


Amount 


&icuab ranee 
liquidated 


Cost account 


Object of expenditure 


Symbol 


Anoint 


Sy«bol 


ABOmt 



























































on Treasurer of the United States In f&vor of payee 
named above. 



[sign original only) 



* 


voucher la slewed or 


receipted in the nan 


or a company or corporation, the otat ot the 






ng the cOBpany or co; 


jorace nsBe. as well a 


the capacity In nhlch he sigis. nust appear. 






'John Doe COBpany, 


per John SbIUi, 3ecr 


tary', or 'Treasurer", as the case nay be. 






ability to certify , 


Id auttiorlty to sppr 


ve are coBblneu in one person, one signature 




only IS nee 




approving orricer wl 


I sign in the blanlt space beltm *ASproved tor 






• ""^ '"'" "" "'"'^ 


lal title. 







4.2.064 • FINANCE 



METHOD OF OR ABSENCE OF ADVERTISING 

(Sec- 370B ol the Bevlaea sucuws) 

1. After advertising In newspapers. 

2. (a) ifter advertising by circular letters sent to dealers. 

(b) And by notices posted In public places. 

(If notices were not posted In addition toadvertlslng by circular letters sent to dealers, explanation of such oalsslon must be 
■ade. The notation on the certificate on the nice of the voucher must be 'Zlajfb)" or "Zia)*, depending on whether or not notices 
were posted.) 

3. Without advertising, under an exigency of liie service which existed prior to the order and would not admit of the delay Incident 
to advertising. 

4. Without advertising in accordance with 



6- Without advertising, It being laprac tlcable to secure coirpetltion because of_ 



Note. — The above form 'Method of or Absence of Advertlelng* Is lobe used whi 
without ■ritlen agreenent in any fona. In case of a written agreement ffonnal 
Standard Fom No. 1036 — Revised should be used for abstracting the method of < 
Regulations No. 61. Suppleaent Ha. 6, General Accounting Office, Aug. 20, 1930.) 



purchases are made or : 

contract, proppsalT and 

absence of advertlsln] 



"Paid Copy" to 
Each Affected 
Agency. 



Reimburseisent 
by Standard 
Fbrm lOgO. 



amouat by the certifying officer of each agency sharing the facility. This 
certification may be made in the space provided under "Additional statements 
by department, bureau, etc." There should also be shown, either in the space 
provided or elsewhere on the voucher, a citation to the proper appropriation 
symbols and titles and the proportionate amount chargeable to each. 

Sufficient memorandum copies of Public Voucher. Standard Form 103'Ja, and of 
the Schedule of Disbursements, Standard Form 1064, shall be prepared to provide 
each agency with a "paid copy." 

Reimbursement of such charges already paid in full by one of the agencies 
may be effected through the use of Standard Form 1080. 



PAY ROLLS, OTHER VOUCHERS, AND RELATED DOCUMENTS • 4.2.065 



Examination of VOUCHER FOR PER DiEI4 AND/OR REiMBURSEMENTS OF EXPENSES 
INCiDENT TO OFFICIAL TRAVEL, Standard Form 1012 

Each Voucher for Per Diem and/or Reimbursements of Expenses Incident to 
Official Travel, Standard Form 1012, shall be checked by the Division of Finance 
to determine that the travel for which reimbursement is claimed was performed 
within the terms of the Trove i Authorization, WPA Form 210, that funds are en- 
cumbered against which the voucher may be liquidated, and that the voucher 
has been prepared in accordance with the instructions contained in adminis- 
trative regulations and in the Standardized Government Travel Eegulations. ® 

In the case of Standard Form 1012 submitted to cover intervals of less than 
a calendar month, the Division of Finance shall enter on eachvouchera citation 
to all prior travel vouchers submitted by the same traveler during the same 
month. Each citation shall include (1) the D. 0. name and symbol, (2) the D. 0. 
voucher numbers, (3) the period of time covered by each voucher, and (4) the 
amount of each voucher. 

In the case of Standard Form 1012 covering the remainder of a trip started 
in the previous calendar month, a citation to the voucher covering the start 
of the trip in the previous month shall be made in the same form as outlined 
above. 

All mathematical computations in the voucher shall be verified by the Division 
of Finance. Afterverification of attached Standard Forms 1031 (duplicates of 
Government Request for Transportation, Standard Form 1030) with the listings 
on the voucher, the Standard Forms 1031 shall be removed from the voucher and 
filed by request number pending receipt of Public Voucher for Transportation 
of Passengers, Standard Form 1067 (see page 4,2.066). Unused portions of car- 
riers' tickets shall be attached to such Standard Forms 1031. 

After certification, theoriginal emd first, second, and third copies of the 
travel voucher, together with certified copies of the Travel Authorization, WPA 
Form 210, and the required supporting documents, Voucher Distribution Statement, 
WPA Form 518, and Schedule of Disbursements, Standard Form JOet (see pages 
4.2.074 and 4.2.071, respectively) shall be submitted to the Treasury State 
Accounts Office. 



Vouchering 

Travel 

Expense. 

—Preparation 
Reference. 



—Citation 
When Frequency 
of Submission 
is Less Than 
Calendar Month. 



— Wien Voucher 
Covers End of 
Trip Started 
Previous Month. 



—Verification 
of Calculation. 



Upon receipt of a copy of the travel voucher containing information as to 
payment thereof from the Treasury State AccountsOff ice, postings shall be made 
to the appropriate records of the Division of Finance and the copy permanently 
filed. 



— Routing to 
Treasury 
Accounts 
Office. 



—Action on 
"Paid Copy" 
Receipt. 



See appendix A, Item E-9. 
Revised Jan. 31, 1941 



4.2.066 • FINANCE 



Carrier' s 
Voucher for 
Transportation 
of Passengers, 
Standard 
Form 1057. 



— Information 
Contained. 



—Examination 
in Division 
of Finance. 



— In Case of 
More Than One 
Appropriation. 



— In Cases of 
Di sc re pane ie s . 



— —Partially 
Used 

Transportation 
Billed as 
Fully Used. 



Examination of PUBLIC VOUCHER FOR TRANSPORTATION OF PASSENGERS, 

Standard Form 1067 

Charges for transportation furnished a WPA employee pursuant to Government 
Request for Transportation, Standard Form 1030, willbe billed by the carrier 
on Public Voucher for Transportation of Passengers , Standard Form 1067. The 
carrier will submit the voucher to the office of the Work Projects Adminis- 
tration which issued the request, Standard Form 1030. In the case of State 
Work Projects Administrations, the name of the State and "Work Projects Admin- 
istration" are printed on Standard Form 1030 in the space entitled "Bill to." 

The voucher as submitted by the carrier will list the transportation requests 
being redeemed, showing (1) the date the ticket was issued pursuant to the 
request, (2) the serial number of the request, (3) the points of travel, (4) 
the class and type of transportation, (5) the rate , and (6) the amount claimed. 
The carrier will submit the voucher in an original (Standard Form 1067) and 
one copy (Standard Form 1057a), supported by the originals (Standard Form 
1030) of the transportation requests listed thereon. 

Upon receipt, the voucher shall be examined by the Division of Finance to 
determine that the items for which reimbursement is claimed are properly 
stated, that the carrier is entitled to the amount claimed, and that the 
voucher has been properly certified by an agent of the carrier. In the course 
of the examination, the memorandum copies (Standard Form 1031) of the trans- 
portation requests involved shall be removed from the WPA file and checked 
with the originals submitted with the voucher. The comparison of the origi- 
nals and memoranda copies of the transportation requests shall include veri- 
fication of points of travel, number of persons, class and type of transpor- 
tation, date of issue, date of exchange, appropriation, and official project 
number. The examiner also shall determine that the original transportation 
requests are signed by the issuing officer and the traveler. Particular 
attention shall be given in the examination (1) to any statements made by 
the traveler on the reverse sides of the memorandum copies with respect to 
variances between the actual transportation furnished and that shown as re- 
quested, and (2) to the traveler's statements in his Voucher for Per Diem 
and/or Reimbursement of Expenses Incident to Official Travel, Standard Form 
1012, with respect to the travel. 

Where more than one appropriation is involved by the transportation requests 
listed on the voucher, the appropriations shall be listed on a separate state- 
ment which shall be attached to the voucher. In such cases, the appropria- 
tions shall be detailed as to official project numbers and zimounts chargeable 
to each official project. Care shall be taken that the total of the charges 
listed agrees with the total amount approved for payment. 

Where the examination of the voucher discloses a discrepancy (see examples 
below), the entries on the voucher with respect to the transportation request 
in question shall be circled and the full amount claimed with respect to the 
deleted request shall be deducted from the total amount claimed. If other- 
wise proper, the voucher shall then be processed for payment in the reduced 
amount. Instructions relating to the actiontobe taken in typical situations 
which will arise in the examination of vouchers submitted on Standard Form 
1067 are as follows: 

1. Where the carrier's voucher claims full reimbursement for a ticket which 
weis partly used, the amount claimed for the ticket in question shall be 
deducted, and the original transportation request, together with the 
unused portion of the ticket, shall be returned to the carrier for re- 
billing. If the ticket was not used in any respect, the original trans- 
portation request shall be marked "Canceled" and shall not be returned 



PAY ROLLS, OTHER VOUCHERS, AND RELATED DOCUMENTS • 4.2.067 



2. 



to the carrier, but shall be filed by the State Work Projects Adminis- 
tration. In such cases, the unused ticket, however, shall be returned 
to the carrier. 

In cases where the ticket in question is the only item on the voucher, 
the voucher also shall be returned to the carrier. 

If the conductor has retained the unused portion of a ticket , the related 
original transportation request, with a statement as to the points between 
which no travel was furnished, shall be returned to the carrier for 
rebilling, after a deduction for the full amount of the request has been 
made on the voucher. « 

Return of transportation requests to the carrier for -rebilling shall be 
by letter identifying in detail the carrier's bill, the transportation 
request, and the tickets. A copy of the letter shall be attached to both 
the Standard Form 1067 and Standard Form 1067a when submitted to the 
Treasury State Accounts Office. 

In cases where a traveler secured a ticket for first-class transportation 
but was not actually furnished first-class transportation because such 
facilities were not available , the original transportation request in 



— —Lower 
Class 

Transportation 
Used on Higher 
Class Ticket. 



standard Form Ho. 1067 

Fore •pprav.d c/ 

Con0troll>r OoD«ral I). 3. 

June 28, 19S1 



Carrier's 
bill So.„ 



(The carrier to Insert below noae aC Departneni or Independent establlshnent , and 

dependent bureau or service, ir required, as speciried on transportation request) y^^^^ ^^^ 

PUBLIC VOUCHER FOR TRANSPORTATION OF PASSENGERS 

Bils voudier consists of sheets 

(SUiteraeiit of account must be coapletely filledlnby the carrier prior to sl^ia- 
Lure, and Uiere oust not be any erasureor alteration unless Initialed or signed) 

(D*p>ru«Dli. Duri&u, or (ttabllabBint) 
APPHOPRlATI ON AilOtlWT 




THE UNITED STATES 




I certify that the above account is correct and Just; that the services have been rendered 
as stated; that payment thereoT has not been received, and that the rates charged are not In Total, 

excess of the lowest net rates available for the Govern- 
rsent, based on tariffs effective at thi date of service. J Per. 



Payee. 



jCapaelcTT" 



QEHERAL ACCOUNTINS OFFICE 

PREJtUDIT 
CertirieU for payment In the 

sua of $ 

J. El. UcCAAL, 

Comftrolltr Otnt'al Of 
th< BniUd Statti. 



{Payee aust NOT uia thia (pace) 
Differences : 



Account verified; correct for $ 

(Sl^jmture or Initials) 



I certify that the above servlci 
fApproved for S 



and that they utere 
{Sian oriflinal only) 



ecessary for the public 

t 



Paid bj check No. . 



{oil Treasurer of the United States 
In f^vor of payee named above. 



ssrsan iirlclDft i 



coBpany a 



naag. aa iiei.1 as tot cacaclcy la 
> appronag ofllcar nlll «1sd in 



Hie Inclosed check. No. 



t described in the ffleaoranduio hereon. 

(No jcKnowleagDent of recBlpt of Ched( 



settles voucher sutudtted for payment of 
i.ary) 



Name: 
Address: 



HEHORANDUH 

Note. — If the payee named In the attached 
voucher nlll supply below such data as will 
Identify the check drawn In paytaent thereof 
with the account in his office, this slip will 
be mailed with Che check. 



4.2.068 • FINANCE 



IHSTftUCTIONS TO CARRIERS 



1. Paj^ent for traitsporta Uon ol" passefig^rs xlll be oaile to lite carrier honoring tnins(jorUitluii reqaestij, unless oUientlse provided, ojid 
upon tills voucher fora, accoapanled by Uie corresponding receipted tra/isporULtloti reiiuests; ojid, ntjere luiid-grtin t deductions are Involved, Uie 
basis or foraula of arriving at the net aaount claimed should be shoiin on Uie lace of Uie voucjier, unless Uils Inrornatlon lias been furnished 
In conneotlon ultli previous bills, in which case the basis or formula aaj be ooltted until Uie basis is changed. 

2. This fom will be used for rendering bills for services perforeed over either land-grant or nonltuid-graiit lines, but "Net rate' colurui 
need not be filled In except when land-grant or otiier allowances are deducted troa gross rate. Bills involving Isnd-grant deductions «ust not 
be rendered on the sane vouclier with those involving no land-grant deductions. 

3. Transportation coapanies when billing on tills fora are requested to indicate on accoaponying transportation requests tiie cost of trans- 
portation and refer bo the tariff used. It is la^ortant that date of ticket be sliown lii Uie coluan provided for that purpose on uas fora. 

4. Sleeping a/id parlor Car and special accoBinodatlons will be billed or vouchered on liiis lora. Tlie diaracter ot acccnmodatlon furnished 
oust be shown for each Itea. 

5. When transportatlcwi coapanies transalt with this voucher transportation requests on which the Journey has lu^t been routed, they are 
requested to not« on the face, at the botton of Uie requests, the rouLlng represented by the ticket used. 

6. Ikccounts will be rendered separately for each bureau, office, or service of the respective Ijovernnent deoartments and independent es- 
tabl Ishaents. furnijiiing copies as required t^ each, as follows: 

The Alaslia Railroad and the Reclanation Service of the Department of the Interior, the Navy Department, the Bureau of Public Roads of the 
Departaent of Agriculture, the U. S. Shipping Board (not the Merchant Fleet Corporation), the Panama Canal, the Swithsonlan institution, the 
Hi xed CI ains Cofliei ssion (U. S. and Germany), and the Tripartite Claims Commi ssion require the original and two memorandum copies of the voucher. 

The U. S. Shipping Board Merchant fleet Corporation requires the original and three memorandum copies of the voucher. 

All the other bureaus or offices of the Government require the original and one memorandum copy of the voucher. 

7*. The voucher forms will be printed and distributed by the Govemnent Printing 01 lice, Washington,!). C. Transportation cOMpanles should 
make requisition on Uie Riblic Printer, Government Printing Office, Washington, D. C, for as many copies as may be required, 

8. Hhere aoxe than one sheet is required for the stAt£aent of a bill, corner will use Uie "First and Follow Slieet," Fore No. lOGTb. 

9. Mien "First and Follow Sheets' are used, notation as to nuaber of sheets that constitute the voucher sliould be entered In space pro- 
vided therefor. 



— — Unused 
Portion of 
Ticket Showing 
"Baggage 
Punch." 



— — Release 
of Pullman 
Space Before 
Departure. 



question shall be returned to the carrier. The same procedure shall be 
followed where first-class transportation was furnished for only a por- 
tion of a trip. 

Where a traveler secured a ticket for first-class transportation but, 
at his own choice, actually used a lesser class for the trip, the original 
transportation request shall be returned to the carrier with an explana- 
tion. In such cases, the carrier is not required to adjust his charge 
to the facilities used by the traveler but may insist upon payment for 
the ticket as issued. If the carrier refuses to make an adjustment, the 
difference between the price of the ticket and the value of the trans- 
portation services used by the traveler shall be collected from the 
traveler. 

In cases where the transportation actually furnished the traveler was 
superior to that requested, for the reason that the type of transporta- 
tion requested was not available, the carrier's claim for the value of 
the superior service shall not be allowed. In such cases, the original 
transportation request together with the traveler's signed statement of 
the circumstances shall be returned to the carrier. 

3. Where the unused portion of a ticket reflects a "baggage punch," there 
shall be secured a statement from the traveler as to whether the baggage 
was reclaimed before shipment, or shipped on the used portion only, or 
whether the bziggage was shipped and the holder of the ticket did not 
make the journey. In the latter case, the statement of the traveler 
shall include information as to the type, size, and approximate weight 
of the baggage. In such cases, the amount involved shall be deducted 
from the voucher, and the original transportation request, together with 
the unused portion of the ticket and the traveler's signed statement, 
shall be returned to the carrier for rebilling. 

In the event the traveler did not make the journey and the charge for 
transportation of baggage is not a proper charge against Federal funds 
(see paragraph 40 of Government Travel Regulations), collection shall 
be made from the traveler. Information relating to the collection shall 
be transmitted with the transportation request when the voucher and 
request are forwarded for payment. 

4. If a traveler has secured a Pullman ticket but releases the reservation 
before train time, the ticket should be returned to the carrier with the 
request that the transportation request be returned for cancellation. 



PAY ROLLS, OTHER VOUCHERS, AND RELATED DOCUMENTS • 4.2.069 



5. If the Pullman Company (or a railroad having its own superior accommoda- 
tions) billsfor a berth andthe memorandum copy of the request indicates 
that a chair or seat was used, tne traveler's expense voucher should be 
examined as to whether fhe time of departure and length of journey war- 
ranted the use of the berth. If the carrier is in error, the request 
should be returned for rebilling in the correct amount for the services 
actually received. 

When a transportation request is returned to the carrier for rebilling, 
the account usually will be rebilled on a voucher bearing the same bill num- 
ber, except that a letter will be added tothe number; e.g., a request origi- 
nally billed under Carrier's Bill No. 376543 would be rebilled on a voucher 
bearing Carrier's Bill No. 376543-A. A second request deducted from the same 
original bill would be rebilled on a voucher bearing Carrier's Bill No. 
376543-B. A number of carriers use the same sequence of bill numbers each 
year, and care shall be taken that the records are clear as to the year that 
the service was rendered. 

In cases where more than one request is issued to the same carrier for 
transportation facilities for the same trip (e.g., a request for passage on 
an extra fare train, or a berth or seat in a superior accommodation car op- 
erated by the railroad after having secured a ticket not providing this extra 
service), and the requests are not presented for redemption on the same voucher, 
the vouchers subsequent to the initial voucher shall bear reference to the 
initial voucher. If the initial voucher has been paid, the subsequent voucher 
shall cite the name and symbol of the Disbursing Clerk and the D. 0. voucher 
number and date of payment of the paid voucher. If the initial voucher has 
not been paid, reference shall be made on 'the subsequent voucher to the num- 
ber and date of the Schedule of Disbursements, Standard Form I06t, on which 
the initial voucher was listed. The same procedure shall be followed where 
a second request has been issued to cover an extension of time or to secure 
first-class transportation after securing a coach ticket. 

After the excunination has been completed, the amount approved for payment 
shall be entered in the space provided and the voucher shall be certified by 
a duly authorized certifying officer. The certified voucher, together with 
copies of letters sent to the carrier explaining and itemizing deductions, 
shall be transmitted to the Treasury State Accounts Office. 

In the event an original transportation request has been lost , the carrier's 
voucher should be supported by an affidavit setting forth the actual services 
rendered and certifying that if the request is found it will not be rebilled 
but willbe submitted tothe State Work Projects Administration for disposition. 
In such cases, the State Work Projects Administration shall prepare two dum- 
mies of the request, each bearing the notatioh: "Original request lost. 
Bill submitted by affidavit. Do not honor request if presented for payment." 
One of the dummies shall be filed in the unpaid voucher file; the other in 
the paid voucher file. The WPA certifying officer in such cases shall enter 
a statement on the voucher tothe effect that appropriate steps have been taken 
to preclude payment by a Disbursing Clerk should the lost request be found 
and submitted. The voucher then shall be sent through regular channels to 
the General Accounting Office for settlement. 



— — Adjust- 
ment of Pullman 
Accomodations 
to Use. 



—Adjustment 
of Number on 
Rebilling. 



— References 
Required in 
Which Separate 
Vouchers Cover 
Same Trip. 



— Certifica- 
tion. 



— Affidavit in 
Case of Lost 
Request. 



PAY ROLLS, OTHER VOUCHERS, AND RELATED DOCUMENTS • 4.2.071 



PART VII. DOCUMENTS REQUIRED IN SUPPORT OF 

OTHER VOUCHERS 



PAY ROLLS AND 



Various documents are used to schedule and transmit all pay rolls and 
vouchers forwarded to the Treasury Accounts Offices. In special cases, the 
documents may be used to distribute the charges as well as transfer funds from 
special accounts to proper appropriations. Other documents are used to estab- 
lish or adjust encumbrances. 



Use of 

Supporting 

Documents. 



Use and Preparation of SCHEDULE OF DISBURSEMENTS, Standard Form 1064 

Each pay roll or other voucher prepared by the State Work Projects Adminis- 
tration shall be listed on Schedule of Disbursements, Standard Form JOSH, 
which shall accompany the voucher when it is transmitted to the Treasury 
State Accounts Office or to the State Procurement Office for processing for 
payment . 

Any number of payrolls or other vouchers may be listed on a single Schedule 
of Disbursements, Standard Form 1064, provided that only one class of document 
may be included on a single Standard Form 1064, and provided that separate 
schedules shall be prepared covering documents chargeable to each appropria- 
tion or expenditure symbol. Project pay rolls encumbered under the "reserve" 
system shall be scheduled separately on Standard Form 1054 by minor program 
classification. Not more than one program classification shall be reflected 
on a single schedule in such cases. 

Instructions relating to the preparation and routing of Standard Form 1064 
are as follows. 

Preparation.— The heading of Standard Form 1064 shall be completed as 
follow^: 

Department or gstablishment . — Federal Worts Agency — WorJi Projects Administration. 

Bureau or Office. — ^Name of State. If the rorm Is prepared In a district or local office, 
the name or the number of the office also shall be Inserted. 

Date Paid. — Leave blanS. 

By (Sane, Title, and Station). — The name, title, and station of the Disbursing Clerk to 
whom the pay roll or voucher will be submitted for payment. 

Period, — Leave blank. 

Symbol So. — The symbol of the Disbursing Clerk who will make payment of the vouchers. 

Bureau Schedule Xo. — The State or district office number of the schedule of disbursements 
are to be numbered consecutively In each State or district office. These schedule numbers 
shall be preceded by the State and/or district number. 



Scheduling Pay 
Rolls and 
Vouchers. 



Document s 
Scheduled on 
St andard 
Form 1064. 



St andard 
Form 1064. 

—Preparation. 



— —Heading. 



Stuidftrd Fonn No. 10&4 

Form iBProvoa b> 
Co.ptroii.r a.Q.riLi, u. S. 



SCHEDULE OF I S 6 U R S E H E N T S 



Bureau schedule ^ 



Symbol No.. 
Date 



Disbursing 
officer's 
voucher No. 



For 
G.A.O. 
only 



Buretiu or 

office 

voucher No. 



Symbol of appropriation 
or fund 



To the General Accounting Office; 

Tlie foregoing accounts and/or claims have received administrative examination and have been approved for payment in the amounts stated. 



Olun.tur. at c.rcit,lag oftleer) 



4.2.072 • FINANCE 



Date. — Tiie date on which che schedule Is submitted to the Treasury State Accounts Office. 

Columns. The columns on Standard Form 1064 shall be completed in the following 

manner: 

Disbursing Officer's Toucher lunber . — Leave blant. 

for G. A. 0. Only. — Leave Dlank. 

Bureau or Office Voucher lo. — Enter the pay roll numbers or the voucher numbers of the 
other documents. 

Payee. — When pay rolls are submitted, enter the words "Pay roll." If travel or other 
vouchers are submitted, enter the name of the payee of each voucher. 

Syuboi of Appropriation or fund. — Enter the appropriation or expenditure symbol, the 
official project number, and the work project number. 

Amount. — Enter the amount for which each pay roll or other voucher Is certified. 

— Certifica- The original of esich Schedule of Disbursements , Standard Form lOS't, shall 

'^°"" be signed by the certifying officer. The name and title of the certifying 

officer shall be typed on the original and all copies of the form. 

—Routing. Routing. — Standard Form 1064 shall be prepared in an original and five 

copies. The original and four copies shall be submitted with the pay rolls 
or other vouchers listed thereon. The fifth copy shall be retained by the 
Division of Finance. When the vouchers have been paid, one copy of the 
schedule, showing the disbursing voucher numbers and dates paid, will be re- 
turned to the Division of Finance by the Treasury State Accounts Of f ice . This 
copy shall be filed by the Division of Finance by disbursing voucher number 
in order to provide a cross reference to the project files. 



PAY ROLLS, OTHER VOUCHERS, AND RELATED DOCUMENTS • 4.2.073 



Use and Preparation of VOUCHER DISTRIBUTION STATEMENT, WPA Form 518, 

for Pay Rol I Purposes 

Each pay roll submitted to the Treasury State Accounts Office shall be 
accompanied by Voucher Distribution Statement, WPA Form 518. When pay rolls 
are prepared for employees whose earnings are distributed to more than one 
project, a separate WPA Form 518shallbe submitted for each project shown in 
the pay roll summary. 

Voucher Distribution Statement, WPA Form 518, shall be prepared, in tripli- 
cate, from the audited time sheets prior to pay roll typing. The original 
shall be submitted with the pay roll. The copies shall be processed by the 
Work Projects Administration immediately upon preparation, the first copy 
being retained by the Division of Finance, and the second copy transmitted 
to the Division of Statistics. When prepared for supply fund pay rolls sub- 
mitted on WPA Forms 503 and 509 covering workers engaged on both general- and 
direct-service activities, a distribution of the charges by certification 
status for each activity, subtotaled by direct and general service, shall be 
shown on the reverse side of the form (see page 4.5.011). No signature is 
required on this form. 

Note. — Voucher Distribution Statement, WPA Form 518, also shall be pre- 
pared to accompany certain vouchers for nonlabor expenditures as set 
forth on page 4.2.0741. 

Voucher Distribution State- 
ment, WPA Fora 5 18, shall 
be prepared in accordance 
with the following instruc- 
tions: 



Federal Works Anency 

Work Projects Aanlnlstrtttlon 

WPA Fom 518 

VOUCHER DISTRIBUTION STATEMENT 

To be attached to all vouchers 




1. Bureau voucher No. 




2. Ehcuabrance No. 




3. ApproprlAtlon or einpendlture syabol 




4. Official project No. 




6. Work project No. 




6. Location syabol 




7. District or branch No. 




8. Operating deslpiatlon and prograa class 




9. lype-of-work symbol 




Object of expenditure 


Code 


lUount 


10. Personal services 


01 






02 












11. Other (specify code) 


























12. aibslstence 

deductions 

13. Other deductions 














14. Net total attached voucher 

15. ABOunt of encuabrance liquidation 

Increase 

16. aicuabrance ajijustnait Decrease 














Piy Roll Data 


17. Pay roll period froa to 


IB. Type of pay roll 


19. Type of eaployee 


Xi«e 


Adainlstratlve | | 


Project wage 




Project 1 ) 


Supervisory 




CoapensaUon | 1 















'Item 1. 
number. 



-Enter the pay roll 



Item 2. — Leave blanfc. 

Items 3 through 9.— Self- 
ezplanator; 

Item 10. — Show the breatdown 
of the amount of the pay roll as 
between project wage employees, 
code "01." and project supervi- 
sory personnel, code "02." When 
the pay roll covers disability 
compensation, use the third line 
of item 10 with the proper coding. 

Item 11. — Leave blank. 

Item 12. — When the pay roll 
contains deductions for subsis- 
tence (food, lodging, and canteen 
services) of WPA employees quar- 
tered in wort camps operated by 
the Work Projects Administration, 
the amount of such deductions 
shall be entered as item 12, 
using expenditure classification 
code "10." 

Item 13. — Other deductions made 

from pay roll earnings shall Be 
entered on this line. When such 
deductions are for emergency 
medical treatment, hospitaliza- 
tion, or burial of WPA employees 
quartered in work camps operated 
by the Work Projects Administra- 
tion, expenditure classification 
code "04" shall be entered In 
the space provided. 



Voucher 
Distribution 
Statement, 
WA Form J 18. 



—For Pay Roll 
Purposes. 



— — PreparsR 
tion. 



Revised Jan. 31, 1941 



4.2.074 • FINANCE 



Item lU. — Encerthenet total ol the voucher, wUlcb Is the difference between Item 10 and 
the sum of Items 12 and 13. 

Item 15. — Except In the case of an administrative pay roll, leave blank. 

Item 16. — Except In the case of an administrative pay roll, enter the amount of the pay 
roll as an "Increase" adjustment. 

Item 17. — Enter the pay roll period. 

Item 18. — Checfc In the appropriate block the type of pay roll submitted. For this purpose 
all supply fund pay rolls shall be considered project pay rolls. 

Item 19. — Enter In the column headed "Time" the total hours worked as applied to project 
wage employees and the number of days In pay status as applied to project supervisory employees. 
For this purpose appointive supply fund employees shall be considered project supervisory 
employees. The time worked by administrative employees shall not be sh'Dwn. 



Revised Jan. 31, 1941 



PAY ROLLS, OTHER VOUCHERS, AND RELATED DOCUMENTS • 4.2.0741 



Use and Preparation of VOUCHER DISTRIBUTION STATEMENT, WPA Form 518, 
for Vouchers Other Than Pay Roll 

Voucher Distribution Statement, WPA Form 518, shall be prepared to accompany Voucher 

all vouchers submitted to the Treasury State Accounts Office by the Work Proj- statmen"°" 

ects Administration. The use of WPA Form 518 in connection with pay roll WAFonn518. 

vouchers is explained on page 4.2.073. ZF""" S"''*'S" 

^ Other Than Pay 

WPA Form 518 shall be prepared in triplicate. The original and one copy Roil. 

shall be attached to the voucher. One copy shall be retained by the Work 

Projects Administration. 

The form shall be prepared in accordance with the following instructions: — — Prepara- 

txon. 

Item 1. — Enter the number assigned to the voucher. 

Item 2. — Leave blant. 

Items 3 through 9. — These columns are selt-eiplanatory. 

Item iO.— Leave blant. This space la for pay roll purposes only. 

Item iJ.— The appropriate objective expenditure classification code number shall be entered 
In the "code" column and Che amount Inserted In the "amount" column. 

Item 11. — The total of the voucher shall be entered. 

The remaining spaces shall be left blank. 

Added Jan. 31, 1941 



PAY ROLLS, OTHER VOUCHERS, AND RELATED DOCUMENTS • 4.2.075 



Use and Preparation of SCHEDULE OF VOUCHER DEDUCTIONS, 
Standard Form 1096 

Schedule of Voucher Deductions, Standard Form 1096, shall be prepared and 
submitted with each pay roll or other voucher on which a deduction is made 
from the amount shown as earned or due an employee or other payee, which 
deduction is to be credited to miscellaneous receipts or to an appropriation 
or expenditure limitation or off icial project other than the one from which the 
pay roll or voucher is to be paid, except as provided in the following paragraph. 

In the case of deductions for credit to appropriations of the National Youth 
Administration under the Emergency Relief Appropriation Act , fiscal year 1941, 
Standard Form 1044 shall be submitted with the pay roll or voucher in lieu of 
Standard Form 1096 (see page 4.2.002). In certain other cases involving 
credits to regular appropriations. Standard Form 1096 is not required, because 
the check drawn for the amount of the deduction is to be forwarded to the admin- 
istrative agency by the disbursing clerk for scheduling on Standard Form 1044. 
In the latter cases, special instructions will be issued to individual offices. 

Schedule of Voucher Deductions , Standard Form 1096, shall be prepared in 
an original and five copies for distribution as follows: 

1. The original and three copies shall be submitted to the Treasury State 
Accounts Office with the pay roll or other voucher. One copy will be 
receipted by the Treasury State Accounts Office and returned to the 
Division of Finance. 

2. One copy, together with any collateral papers tending completely to 
identify deductions as to purpose and to justify deposit to the account 
designated to receive credit , shall be transmitted directly to the General 
Accounting Office, Accounting and Bookkeeping Division, Washington, D. C, 
at the time the pay rolls or vouchers are forwarded to the Treasury State 
Accounts Office. 

5. One copy shall be retained by the Division of Finance pending the return 
of the receipted copy from the Treasury State Accounts Office. 

Standard Form 1096 shall be completely executed and shall provide full 
information under the several columnar headings in sufficient detail to permit 
prompt determination of the receipt or appropriation account to which the 
deduction is to be credited. 



Transferring 
Deductions 
Between Appro- 
priations. 



Standard 
Form 1096. 

— Copies. 
—Routing. 



standard Fom Ho. 1096 
1 c» CooDtruiiar Oeserai 

juD. es, iBss 



SCHEDULE OF VOUCHER DEDUCTIONS 



Schedule Ho., 
Sheet Ho 



(Dacaruaot or •acatiiiaDJi.Dt} 



Made by- 
Perlod _ 



D. 0. symbol No._ 




D. 0. voucher Bureau or office Appropriation and/or fund to be credited Aaouit of 

nunber voucher nunber (Symbol and title In full) deduction 



Hie accountable officer will deposit the total aioount shown In the column headed "Asount of deduction.' 



(Ulaaatur. or asproTlos olflcir) 



Deposlt(s) with Treasurer, U. S. : 

Check No , dated- 

Check No. , dated- 



for *_ 
for %_ 



C/d No. _ 
C/b No.- 



-, dated- 
-, dated_ 



Revised Jan. 16, 1941 



4.2.076 • FINANCE 



Deductions which at the time made cannot be definitely allocated to the 
receipt or appropriation account to which they pertain may be designated and 
submitted as "special deposits," pending a later determination of the account 
to be credited. 

Deductions treated as special deposits which are subsequently identified 
and allocated 1,0 a receipt or appropriation account shall be transferred from 
the Special Deposits Account through the medium of Schedule of Transfers — 
Special Deposits, St andard Form 10^6. Instructions relating to the preparation 
of Standard Form 1046 are set forth on page 4.2.079. 

—Preparation. The heading of Standard Form 1095 shall be completed in accordance with the 
—Heading. following instructions: 

Schedule Hwnber . — Enter the State or district office serial nunber. Eactl State or district 
office Shall maintain a record of serial numfiers used for Standard Forj! 1096. Schedules 
shall be numbered in consecutive numerical sequence for the flscil year. 

Sheet Sunber. — Show the number of the page and the total number of pages In the schedule. 

Date. — Enter the date on which Standard Form 1096 13 prepared. 

Department or Mstab Lishnent . — Federal Works Agency — Work Projects Administration. 

Bureau or Office. — Enter the name of the State. If the schedule is prepared In a district 
or local office, the name or number of the district or local office shall be shown. 

Hade by. — Enter the name, title, and station of the Disbursing Clerk, who will pay the 
voucher. 

Period. — Leave blank. 

D. 0. SymboL Sunber. — Enter the symbol number of the Disbursing Clerk who will pay the 
voucher. 

Columns. The columns on Standard Form 1096 shall be completed as follows: 

D. 0. Voucher Sunber. — Leave blank. 

Bureau or Office Voucher Ho. — Enter the number of the pay rcll or other voucher to which 
the schedule is attached. 

Appropriation and/or fund To Be Credited. — Enter the symbol and title In full of the 
appropriation or expenditure fund to be credited. Enter also the number of the official 
project and the number of the work project to be credited . In the event that a determination 
of the account to be credited Is not Immediately possible. Instructions to place the amount 
of the deduction in the Special Deposits Account, pending a later determination of the 
account to be credited, shall be noted In the column headed "Ari-ropr) atlon and/or fund to 
be credited." 

A»ount of Deduction. — Enter the total amount of the deduction. 

Remarks. — Explain the reason for the deduction. Reference shall be made In this space 
to the disbursing voucher to oe credited, Including the name, title, and symbol of the 
Disbursing Clerk, the number of the disbursing voucher, and the date paid. When the pay 
roll or voucher transmitted provides for only a partial payment, this fact shall be indicated 
in this column, together with the balance due. 

— Certifica- The Original of Standard Form 1095 shall be signed by an authorized certifying 
'•^°"' officer. The name and title of the certifyin:: officer shall be typed on the 
original and all copies of the schedule. 

Deductions Due When pay roll or other voucher deductions are made to cover overpayments 

Other Federal qj compensation or collection of items that involve the accounts of other 
Agencies. ^ 

Federal agencies, the agency involved will advise the State Division of Finance 

of the proper appropriation or fund to be credited on the pay roll or other 

voucher. When such information is not available from the other Federal agency, 

the Disbursing Clerk shall be requested to obtain the necessary identifying 

information, or to place the amount in the Special Deposits Account pending 

identification by the agency involved. Deductions of this type shall not be 

credited to WPA appropriations. 

Revised Jan. 16, 1941 



PAY ROLLS, OTHER VOUCHERS, AND RELATED DOCUMENTS • 4.2.0761 



When deductions of this type in any way pertain to compensation, information —in Case of 
shall be included on the pay roll or other voucher and in the "Remarks" column Compensation, 
of the Schedule of Voucher Deductions, Standard Form 1096, as to which agency 
made the overpayment; that is, whether the overpayment was made in connection 
with a local compensation payment, by the Compensation Commission, or on a 
regular WPA project pay roll. In such cases, two additional copies of the 
schedule shall be prepared for the State Compensation Officer. 

When deductions are made in repayment for property losses, indicate the —In Case of 
Special Deposits Account as the fund to be credited, and in the "Remarks" column Losses!'' 
state the reason as "A collection made pending the final determination of the 
responsibility for the loss of property." (See also page 4.2.079.) 

The specific articles for which restitution is being made by deduction shall 
be listed, together with the quantity and unit value thereof. When the de- 
duction represents the first of a series of partial payments it shall be so 
stated. Reference to the schedule by date and number upon which the required 
listing was made shall be shown on schedules covering subsequent deductions. 

When pay roll deductions are made representing jury fees collected in —In Cases 
accordance with the procedure set forth in volume 1 of the Manual of Rules ,y'° Ji"y. 
and Regulations, page 1.5.067, a jury duty certificate signed by the court 
clerk shall be submitted with the pay roll. 



Jury Duty. 



idded Jan. 16, 1941 



PAY ROLLS, OTHER VOUCHERS, AND RELATED DOCUMENTS • 4.2.077 



Use and Preparation of SCHEDULE OF COLLECTIONS, Standard Form 1044 
Remittances and collections received by the State Work Projects Administra- Scheduling 



Cash 
Receipts. 



tions in the form of cash or .negotiable paper shall be transmitted to the 
Treasury State Disbursing Clerk with a Schedule of Collections , Standard 
Form ICtt, within 24 hours after receipt. 

Schedule of Collections, Standard Form lOM-t, shall be prepared in an original Standard 

and five copies for distribution as follows: 

—Copies. 

1. The original and two copies shall be submitted to the Treasury State —Routing. 
Disbursing Office with the remittance or collection. One copy will be 
receipted by the Treasury State Disbursing. Of f ice and returned to the 
Division of Finance. 

2. One copy, together with any collateral papers tending completely to 
identify remittances as to source and purpose and to justify deposit to 
the account designated to receive credit, shall be transmitted directly 
to the General Accounting Office, Accounting and Bookkeeping Division, 
Washington, D. C. , at the time remittances or collections are forwarded 
to the Treasury State Disbursing Office. 

3. One copy shall be submitted to the Treasury State Accounts Office. 

4. One copy shall be retained by the Division of Finance pending the return 
of the receipted copy from the Treasury State Disbursing Office. 



Standard Form Ha. 1044— R*vib 

Fom ftpprovad B/ CoBptrollar Ovnural 
JUB. E6, 1BS8 


*o. a. SCHEDULE OF COLLECTIONS 


Sc/ieduie A-o. 






(D*p&rUDni a 


r .■t.bll.tm.nO 


{Bur.«i or oftl 


CO) 


Period 


„ 


___ 


[Hu<} (TltU) 
h or quarcar (astd) 


D. 0. synbol No. _ 


(SUClOQ) 


Date 
received 


Receipt 
number 


Nome of remitter 


Detail descrlpUon of purpose for 
wUlch collections were received 


Amount 


n«d to be credited 
(Symbol and tlUe In l\iU) 


L.„_^^^ 









^^— — " ^ 






~~ ' 


_.— — -"" 


""^"^"■""^^^^IZI — — 







— — . — 


'~~~— — -^ 1 












Total, 1 




Received 




, .<iiihjnr.t tn mnnrMrtn. Fh™«rrtAf< 




By 


[Dlaburalna o 
deposit 


iarit 


or accountatle offlaar) 


Tiae 


(HW 




riflt^ 



















Standard Form 1044 must be completely executed and shall provide full 
information under the several columnar headings insufficient detail to permit 
prompt determination of the receipt or appropriation account to which the 
collection is to be credited. 

Collections which at the time received cannot be definitely allocated to 
the receipt or appropriation account to which they pertain may be designated 
and scheduled as "special deposits," pending a later determination of the 
account to be credited. 

Collections treated as special deposits which are subsequently identified 
and allocated toan appropriation account shall be transferred from the Special 
Jcposit^^ Account through the medium of ScAeduie of Transfers- — Special Deposits,, 
Standard Form tCte, Instructions relating to the preparation of Standard 
Form 1046 are set forth on page 4,2,079. 



Revised Jan- 16, 1941 



4.2.078 • FINANCE 



—Preparation. The heading of Standard Form 1044 shall be prepared in accordance with the 

— —Heading. following instructions: 

Schedule Kunber. — Each State or district orrice shall maintain a record of serial numbers 
used for Standard Form 1044. Schedules shall be numbered In numerical sequence for the 
riscal year. 

Sheet Hunber. — Show the number ot the page and the total number of pages in the schedule. 

Department or Sstablishnent. — Federal works Agency — Wort Projects Administration. 

Bureau or Office. — Enter the name of the State. If the schedule Is prepared In a district 
or local office, the name or number of the district or local office shall be shown. 

Received by. — Enter the name, title, and station of the Disbursing Cleric receiving 
collection. 

Period. — Leave blank.. 

D. 0. Symbol Kunber. — Enter the symbol number of the Disbursing Clerfc receiving collection. 

Columns. The columns of Standard Form 1044 shall be completed as follows: 

Date Received. — Enter the date on which the remittance was received In the Work Projects 
Administration office. 

Receipt Kunber. — Enter the number of the receipt furnished. If no receipt was furnished, 
this number may be the schedule number. 

Kame of Remitter. — Enter the full name of the person or firm making remittance. 

Detail Description' of Purpose for Vhich Collections Vere Received. — Enter a detailed 
description of the purpose for which the collection was submitted. When collection Is 
related to a previous payment, complete reference shall be made In this column to the number 
of the disbursing voucher to be credited, the date paid, and the name, title, and symbol of 
the Disbursing Clerk who made payment. Such other descriptive remarks shall be shown as 
will readily Identify the amount, such as the pay roll page and line number. 

Amount. — Enter the amount of the remittance. 

fund To Be Credited. — Enter In this column. In complete detail, the symbol and title of 
the appropriation or expenditure fund to be credited, together with the official project 
number and the work project number. In the event that a determination ot the account to 
be credited Is not immediately possible. Instructions to place the collection In the Special 
Deposits Account, pending a later determination of the account to be credited, shall be 
written in the column headed "Fund to be credited." 

— Certifica- The total amount of the collections listed should be entered in the space 

'■^°"* provided. The date theschedule is transmitted to the Treasury State Disbursing 

Office shall be inserted after the word "Forwarded." The original and all 

copies shall bear the typewritten name and title of the certifying officer, 

and the original shall be signed manually. 

— In Cases Remittances or collections received which pertain to compensation shall be 
nvo ving transmitted to the State Compensation Officer with a memorandum giving the 

Coraoensation. ^ b & 

remitter's name, reason for the remittance, and any other information which will 
aid in the prompt identification of the account or appropriation to be credited. 



Compensation. 



— In Cases When collections are made in repayment for property losses, indicate the 
Involving Lost Special Deposits Account as the fund to be credited, and state the reason as 

l^roperty. 

"A collection made pending a final determination of the responsibility for 
the loss of property." (See also page 4.2.079.) 

The specific articles for which restitution is being made by collections 
shall be listed, together with the quantity and unit value thereof. When the 
collection represents the first of a series of partial payments it shall be 
so stated. Reference to the schedule bydate and number upon which the required 
listing was made shall be shown on schedules covering subsequent collections. 

— In Cases When Collections representing jury fees are made in accordance with the 
Involving Jury procedure set forth in volume 1 of the Manual of Rules and Regulations, 

page 1.5.067, a jury duty certificate signed by the court clerk shall be 
submitted with WPA Form 1044. 

Revised Jan. 16, 1941 



PAY ROLLS, OTHER VOUCHERS, AND RELATED DOCUMENTS • 4.2.079 



Use and Preparation of SCHEDULE OF TRANSFERS— SPECIAL DEPOSITS 

Standard Form 1046 

Schedule of Transfers — Special De-posits. Standard Form |0l^6, shall be prepared 
to transfer collections which have been identified and allocated from the 
Special Deposits Account to a receipt or appropriation account. 

The information required for the completion of Standard Form 1046 shall be 
obtained from the related Schedule of Collections, Standard Form lOim, or 
Schedule of Voucher Deductions, Standard Form 1096, and from other data obtained 
as to the fund or account to be credited. 

Standard Form 1046 shall be prepared in an original and five copies and 
shall be numbered consecutively for each fiscal year. Distribution shall be 
as follows: 

1. The original and three copies shall be transmitted to the Treasury State 
Accounts Office. One copy will be acknowledged by the Treasury State 
Accounts Office and returned to the Division of Finance. 

2. One copy, accompanied by any collateral papers necessary completely to 
identify collections as to source and purpose and to justify transfer 
to the account designated to receive credit, shall be transmitted directly 
to the General Accounting Office, Accounting and Bookkeeping Division, 
Washington, D. C. 

3. One copy shall be retained by the Division of Finance pending the return 
of the receipted copy from the Treasury State Accounts Office. 

Collections representing reimbursement for lost property shall be permitted 
to remain in the Special Deposits Account for a period of at least 60 days 
before Schedule of Transfers — Special Deposits , Standard Form I0t6, is pre- 
pared, unless it has been definitely established that there will be no return 
of such property which would call for a refund of the amount collected. 



Scheduling 
Transfers of 
%ieci.aL 
Deposits. 

Source 
rbcument. 



Standard 
Form 104.6. 

— Copies. 
— Routing. 



Standard Fonn No. 1046 — Revised 

co«pt^ro"u%«n"rai*o. 8. SCHEDULE OF TRANSFERS— SPECIAL DEPOSITS 

June es, itao 


SJhaal tin 


[DaparcnoDE or •Btt&llalia«Eit) 


{8ure« 


or oriiei) 


PoHnH 

'noDtb or guarcsr taaei) 


(TltlB) 

D. 0. symbol No. 


(8»ciod) 


Date 
received 


Receipt 
Buober 


Name of remitter 


Detail description of purpose for 
wtilcti collections were received 


Amount to be 
transferred to 
Regular Account 


Fbnd to be credited 
(Symbol and tlUe In Odl) 


l^^^ 












_-^ — 


— - — ' ~ — —• 


^ _^__- 


--^^^^^^^^ — ■ 1 : 




r~— — — ^ — ' — 


1 






Total, 






The AccoLintable Officer is authorized to transfer 

column headed "Amount to be transferred to Regular Ace 


froa Special Deposits to his Regular Account and depi 

ount."- 


□sit the total amount shown In the 




(SiBoacurs 


or ajJoroHQB orrior) 


Certlflcat. 


s of Depo 


=11 r. Vn. 


Dntfid 





Revised Jan. 16, 1941 



4.2.080 • FINANCE 



Scheduling 
Deductions 
Retirement 
Fund, 



Order of 
Items. 

Standard 
Form 1070. 

— Copies. 

— Routing. 



Use and Preparation of SCHEDULE OF RETIREMENT AND DISABILITY FUND CREDITS, 

Standard Form 1070 

Schedule of Ret i rement and Disability Fund Credits , Standard Form 1070, shall 
be prepared to cover deductions made from salaries of appointive employees 
of the Work Projects Administration who retain their civil service status and 
continue to contribute to the retirement fund. 

Items on this form are to be listed according to the bureau voucher number 
which shall be shown in the column provided for that purpose. 

Standard Form 1070 shall be prepared in an original and six copies for 
distribution as follows: 

1. The original and three copies shall be submitted to the Treasury State 
Accounts Office with the pay roll voucher. One copy will be receipted 
by the Treasury State Accounts Office and returned to the Division of 
Finance. 

2. One copy shall be transmitted to the General Accounting Off ice, Accounting 
and Bookkeeping Division, Wcishington, D. C. 

3. One copy shall be transmitted tothe United States Civil Service Commis- 
sion, Washington, D. C. 

4. One copy shall be retained by the Division of Finance, pending the return 
of the receipted copy from the Treasury State Accounts Office. 



SCHEDULE Of 
AND DISABILITY FUND CREDITS 



Sctiedule Ho.. 
Sheet Ho.. 




Deposlt(s) with Treasurer U. S.: 

, dat«d_ 

, dated- 



Check No._ 
Check No.. 



Check No.. 
Check No. 
Check No.. 
Check No.. 



, dated_ 

, dated_ 

_, dated- 
, dated- 



-I for I- 

_, for $_ 

-, ft>r »_ 

_, Sor $_ 

-. ft>r $_ 

_, fbr $_ 



C/a No._ 
C/1) Ho. _ 
C/D No._ 

C/D No._ 
C/D Ho._ 



_dated_ 
.dated, 
_ dated _ 
_dated_ 
_ dated _ 
_ dated. 



Revised Jan. 16, 1941 



PAY ROLLS, OTHER VOUCHERS, AND RELATED DOCUMENTS •4.2.0801 



Use and Preparation of SCHEDULE OF CANCELED CHECKS, Standard Form 1098 

Scheduling and transmitting checks, drawn on funds appropriated to the Work 
Projects Administration, to the Treasury State Disbursing Clerk for cancellation 
shall be accomplished by means of 5c/!eduie 0/ Conceied Checks, Standard Form 1098. 

Schedule of Canceled Checks, Standard Form 1098, Shall be prepared in an 
original and five copies. The original and three copies shall be submitted to 
the Treasury State Disbursing Clerk, and one copy shall be forwarded to the 
Treasury State Accounts Office. One copy shall be retained by the Division 
of Finance pending the return of a receipted copy. 

The heading of Standard Form 1098 shall be prepared as follows: 

Schedule to. — Schedules shall be numbered In numerical sequence by each State or district 
office. 

Sheet go. — Show the number of the page and the number of pages in the schedule. 

Departnent or Js tat Jis/iment.— Federal Works Agency — Work Projects Administration. 

Bureau or Office. — Enter the name of the State. If the schedule is prepared In a district 
office, the name or number of such office also shall be shown. 

Submitted by. — Enter the name, title, and station of the Disbursing Clerk to whom the 
schedule Is submitted. 

Period. — Leave blank. 

D. 0. Symbol go. — Enter the sjnrabol number of the Disbursing Clerk towhom the schedule Is 
submitted. 

The columnar preparation of Standard Form 1098 shall be as follows: 
i)ote of Issue. — Enter the date of issue as shown on each check. 
Check go, — Enter the check number of each check submitted for cancellation. 
Payee. — Enter the full name of the payee as shown on each check. 

D. 0. Voucher guaber Applicable and Reason for Cancellation. — Enter the D. 0. voucher 
number and explain briefly the reasons for check cancellations. 

inount . — Enter the amount of each check to be canceled. 

Appropriation or fund lo Be Credited. — Enter the symbol and title In full of the appro- 
priation or expenditure fund to be credited. Enter also the number of the official project 
and the number of the work project to be credited. 

The signature and title of the WPA certifying officer shall be placed at the bottom of 
the form In the space provided. The space provided for signature of the State Disbursing 
Clerk shall be left blank. 



Schedule of 
Canceled Checks, 
Standard 
Form 1098. 

—Use. 

—Preparation 
and Routing. 



standard Fora No. 1098 Rcvlaea 
rtr» approved D, Coaptroller a«nfrali V. 
StVi- £,. 1040 
Oen.ral Hesulaclona HO. 91 MHaeO 



SCHEDULE Of CANCELED CHECKS 



Schedule Ho. 
Stieet Ho 



iacaOllatiacnt) 



(Bireau or orriec) 



Sutnltted by . 
Period 



:lolc or dl.Ouralng ofriocrl 



D- 0. symbol No. . 




■Die amomt of the above check(s) will be charged on my account 

current for , 19 , under the 

appropriation (s) or fund(s) indicated. 



(DlsOurslng Cler 



Added Jan, 31, 1941 



PAY ROLLS, OTHER VOUCHERS, AND RELATED DOCUMENTS • 4.2.083 



Use and Preparation of SPECIMEN SIGNATURE CARD, Treasury Form A-ll 

The designation of a certifying officer is accomplished by means of a formal 
letter to the employee from the State Work Projects Administrator or, where 
designated, the Deputy or Assistant State Administrator. Manually signed 
copies of such letters of designation shall be furnished the Treasury State 
Accounts and Treasury State Disbursing Offices and, in case authorization is 
conferred to approve purchase requisitions, to the State Procurement Office. 

Regulation No. 1, United States Treasury Department , paragraph 13-c, approved 

by the President, provides: 

"Vouciiers and pay rolls shall be certified only by authorized Project Hanagers or other 
'certifying officers' who either have personal tuiowledge or documentary evidence of the 
facts upon which the vouchers or pay roils are based, or who have Immediate charge of the 
persons who have such iLj^onleige , ' 

Pursuant to the ab6ve guoted regulation and to give effect to the fundamental 

principles of pay roll and voucher certification, the following requirements 

are established for observance by all State and local officers of the Work 

Projects Administration: 

1. Certifying officers shall be carefully selected as to position and re- 
sponsibility in the office organization, and shall in every instance be 
employees who, by the nature of their regular duties and official titles, 
either have personal knowledge or documentary evidence of the facts upon 
which the vouchers or pay rolls are based, or have immediate charge of 
the persons having such knowledge. 

2. Persons designated as certifying off icers shall personally sign the certi- 
fications, and shall not delegate this function to any other person in 
any way whatsoever. 

3. In no case shall a person receive an appointment solely as certifying 
officer; certifying officers shall be chosen from responsible employees 
bearing regular organization titles. 



^pointMcnt of 

Certifying 

Officers. 



Treasury 
Regulations 
for Certifying 
Officers. 



WPA ^plica- 
tion of 
Treasury 
Regulations. 



— Pe rsonnel 
Oialifications. 



— Personal 
Certification. 



—Other 
Duties. 



Fonn A-ll 

U. S. ■tREASURI DEPifimtNT 
Accounts ana Dapoolts 


DepoTtnetit or 




(typmnt* Qua or 


orri 


•n 






Regional 


Signature of officer tmthorlzed to sl^ o 
Chase requisitions, (3) Travel orders, (4) Pay 
tlon documents.* 


certllV CD Advice 
rolls, (5) and other 


af alloUnent, 

vouchers and 


(2)FMr- 
obllga- 




I certify that the above is the 


signature 


of the authorized ee 


rtlfylng 


offl 


c.r. 


CSlsnstur*) 


atrlKe out li»«9 Mien officer is not » 
aanto unlar a apocific prajsct autuonty. 


tnoriod to 


sl^. II authortty 
project, auen iini 


(Ti 


18) 

rtlly 1. i 
and any 


."ir" 


iBl ration 







IMFORHATIOM TO 


BE 


INSERTED 


BY 


. S. TREASURY 


STATE ACCOUNTS 








OFFICE, 


COHMISSIDNER OF 


ACCOUNTS AND 


DEPOSITS 












BOND 


REFERENCE 




Date of bond _ 
Siirprty 






























Penal t^> 


$ 

















SPECIFIC 


CERTIF7IN0 


JUJTHORITT! 













Rerlsed Jan. 31, 1941 



4.2.084 • FINANCE 



Treasury Form 
A- 11. 

— Preparation. 



— Copies and 
Routing. 



— Revocation. 



Specimen signatures of certifying officers shall be secured on Specimen 
Signature Card, Treasury Form A- 1 I, for transmission to the Treasury State 
Accounts and Treasury State Disbursing Offices and where required, the State 
Procurement Office. Care shall be exercised in preparing Treasury Form A-H 
in order that the signing or certifying authority shown thereon is limited 
to that actually intended. This shall be accomplished by blocking out the 
items which the officer is not authorized to sign. The original and each 
copy of Treasury Form A-11 shall bear the manual signature of the person 
designated as certifying officer ahd of the person appointing the certifying 
officer. 

Sufficient copies of each Treasury Form A-11 shall be prepared to enable 
an original and two copies to be transmitted to the Treeisury State Accounts 
Office and, where required, one copy to the State Procurement Office. One 
copy shall be retained by the State Work Projects Administration. 

Revocation of the authority of a certifying officer shall be accomplished 
by the issuance of a formal letter from the State Administrator to the employee. 
Manually signed copies of the letter of revocation shall be furnished the 
offices which received copies of the letter of designation. 



Revised Jan. 31, 1941 



PAY ROLLS, OTHER VOUCHERS, ANO RELATED DOCUMENTS • 4.2.085 



Use and Preparation of VOUCHER DISTRIBUTION, Treasury Form h-H 

Voucher Distri button. Treasury Form k-H, will be prepared by the Treasury 
State Procurement Office to accompany all vouchers submitted to the Treasury 
State Accounts Office and the State Work Projects Administration, covering 
payments for materials, supplies, eq^uipment and impersonal service ordered 
through the Treasury State Procurement Office. 

Treasury Form A-4 will be prepared in triplicate. The original and one 
copy will be attached to the voucher when submitted to the Treasury State 
Accounts Office. The Treasury State Accounts Office will transmit to the 
WPA Division of Finance, Treasury Forms B-12 or B-15b, A-40, and a copy of 
Voucher Distribution, Treasury Form A-4, or of the voucher having information 
relative to payment noted thereon, if available. (See page 4.5.013 for in- 
structions as to processing this form. ) 



Voucher 
Distribution, 
Treasury 
Form A^4-. 

— Use and 
Preparation. 

—Copies 
and Routing. 



Tona A-4 — H.vistd 

THEASURT DEPAnHlEHT 
count, uid DcpoBiu 



VOUCHER D I 5TR I BUT I ON 

(TO BE AHKHED TO kU VOUCHERS 
EXCEPT PtY ROLLS) 



Voucher No. 

Requisition or P.O. No._ 



Appropriation symbol _ 
Official project No — 

Allotment No. 

Authorizatlcn No. 

Treasury voucher No._ 



Treasury encuabrance No. 

WPA classlficaUon No 

Job No 



Location synbol 

Type of worh sy»bol _ 



Object of expenditure 



Supplies and materials. 

Rent: 
Equipment 



Construction, maintenance, and repair contracts: 
Relief employees 



Nonrellef eBployee5_ 



Other payments on contracts^ 
Grants: 

States, etc 



Individuals (cash)^ 



Individuals (In kind) _ 
Contractual services: 
Comnunl cation 



Travel, Including subsistence. 

Trans porta tl cm of things 

Printing and binding 

Advertising 



Heat, llg^t, power^ water, and electricity— 
Other 



Equipment purchased. 



Loans: 

Principal _ 



Accrued Interest- 



Total of attached voucher— 



Ehcujnbrance to be liquidated 

EheuBbrance adjustment { j^^^^ } - 



Revised Jan. 31, 1941 



4.2.086 • FINANCE 



Preparation, 
Standard Form 
10 J 8 Inference. 



Encumbrances for Government Bills of Lading 

Instructions relating to shipments of property under Government bills of 
lading (Standard Forms 1058, 1058a, and 1059) are set forth elsewhere in WPA 
regulations. ^^ 

Encumbrances for Government bills of lading shall be entered in Project 
Ledger. WPA Form 701, and processed on Encumbrance Register. WPA Form 757, 
copies of which shall be transmitted to the Treasury State Accounts Office 
and the Treasury State Procurement Office. 

Where separate encumbrances are required for Government bills of lading. 
Notice of Miscellaneous Encumbrance , Treasury Form A-5, shall be prepared and 
a copy shall be submitted to the State Procurement Officer (see page 4.2.081). 



Use of Treasury 
Form A-5 for 
Separate 
Encumbrances. 



Adjustment 
After Audit, 
Standard Form 
1068. 



Carriers' bills (Public Voucher for Transportation of Freight or Express. 
Standard Fora 1068^ will be rendered by carriers to the State Procurement 
Office concerned, which office will certify the bills to the State Treasury 
Accounts Office for payment. After payment, such bills, when transmitted to 
the (jeneral Accounting Office, will be post audited and any discrepancies with 
the carriers will be adjusted according to established arrangements. 

A copy of Standard Form 1068 containing information as to payment thereof 
will be routed in the regular manner to the Division of Finance by the Treasury 
State Accounts Office. 



u 



See appendix A, Item 2-11. 



Revised Jan. 31, 1941 



PAY ROLLS, OTHER VOUCHERS, AND RELATED DOCUMENTS • 4.2.0781 



The nature of the irregularity as stated in the report of investigation is —in Restitu- 
the governing factor in determining the fund or appropriation to be credited ^^°" Cases. 
with monies recovered in restitution cases. 

Upon recovery, overpayments or erroneous payments in wages or travel ex- involving 

penses should be credited to the appropriation against which the overpayment ^ai>es or Travel 
or erroneous payment was charged. However, in all cases where the exact 
dates and the related vouchers cannot be identified, collections shall be 
deposited to Miscellaneous Receipts. 

Collections effected on account of diversions of labor or materials to — —involving 

uses and purposes other than those authorized by law, the payment for which Material 

was made from Federal appropriations of the rfork Projects Administration, Division, 
shall be credited to Miscellaneous Receipts. 

Since the account to be credited can be identified in all cases, collec- identity 

tions made in restitution cases shall not be scheduled as "special deposits." of Account To 

^ c Be Creaitea. 

This Administration is required to furnish to the General Accounting Office — —Report 
copies of reports of investigations which involve accountability to or claims Required, 
on behalf of the United States, and to furnish to that office a report of 
all collections made. In order to meet the latter requirement, the State 
Administrator shall advise the Division of Finance, Washington, D. C. , when- 
ever monies are recovered in such cases. This report shall be prepared in 
triplicate, the original and first copy being transmitted to the Division of 
Finance, Washington, D. C. , and the second copy being retained in the State 
office. The report shall be in the following form: 

FEDERAL WORKS AOENCY 
WORK PROJECTS ADMINISTRATION 

(State) 



Date 

Investigative Case No. 



CITATION TO VOUCHER(S) UPON WHICH IRREOULAR EXPENDITURE WAS MADE 

Name of debtor 

Address 



D. 0. VOU. DATE PAID AMOUNT PERIOD 



OFFICIAU WORK PROJECT APPROPRIATION 

PROJECT NO. NO. SYMBOL 



STANDARD FORMS CERTI FICATE OF DEPOSIT 

DATE AMOUNT FUND CREDITED 

10 114 1096 NUMBER DATE 



I Hereby certify that tne above-listed 
voucners were paid by Disburs- 
ing Clerk, Symbol and tnat the 

deposits were covered Into the accounts 

of Disbursing Clerk, 

Symbol 



(Name) 



Added Nov. 3, 1941 (Title) 



Chapter 3 



PROPERTY INVENTORY RECORDS AND REPORTS 



PART I. MAINTENANCE OF PROPERTY INVENTORY RECORDS 

Inventory records of property are maintained (1) to protect the interest of Property In- 
the Federal Government as related to all property accepted into the custody of ords"'"'' ^'^' 
the Work Projects Administration; (2) to protect the personal interests of _p^p 
State Administrators and officials having responsibilities for the direction 
of the acquisition, use, and disposal of property; and (3) to protect in- 
dividuals having property entrusted to their care and custody. 

The maintenance of inventory records for all prouerty in the custody of a —Responsi- 



bility for 
Maintenance. 



— Instruction 
Reference. 



State Work Proiects Administration and the verification and reconciliation of 
reports of inventory are responsibilities of Property Accounting Units of the 
State Division of Finance. 

The manner and form in which inventory records shall be maintained are pre- 
scribed on pages 4.3.001-4.3.002. The procedure for verification and recon- 
ciliation of reports of inventory with inventory records and instructions 
relative to the taking of "check" physical counts of property in all places 
of custody by representatives of Property Accountants are set forth on pages 
4.3.025-4.3.029. Instructions relating to certain reports of inventory re- 
quired to be made by Property Accountants with respect to WPA-owned property 
on hand are set forth on pages 4.3.031-4.3.041. 

Maintenance of Property Inventory Records 

Inventory records of property shall be maintained under the supervision Maintenance of 
of State Property Accountants on the inventory record forms prescribed on inventory Rec- 
page 4.3.009 in such manner and in such places as to reflect the acquisition, 
disposition, and current status of all property coming into custody of the 
State Work Projects Administration. 

Inventory records shall be maintained in such locations as will serve every —Location. 
pertinent purpose without duplication of records. Under the limitations pre- 
scribed in the following subsections, records of inventory may be maintained. 
(1) in Property Accounting Units of Supply Sections, (2) in administrative 
offices, and (3) on operating projects. 

Property Accounting Units.— Whenever feasible all records of inventory shall 
be maintained in Property Accounting Units of Supply Sections as a general- 
service activity. 

Records of inventory for property owned within the Supply Fund Accounts shall 
invariably be maintained by inventory clerks of the Property Accounting Unit 
located in the Supply Section having the property in custody. Inventory clerks 
shall be located immediately adjacent to the personnel of the Control Unit 



— — Property 

Accounting 

Units. 



Revised Sept. 8, 1941 



4.3.001 



4.3.002 • FINANCE 



— -—Adminis- 
trative 
Offices. 



Re- 
quests for 
Maintenance. 



— —Operating 
Projects. 



Re- 

quests for 
Maintenance. 



acting on "requests" for property. These records shall be maintainei in such 
detail as may be required by the Field Supply Supervisor, to afford current 
information as to the availability of property in warehouse stocks. As pre- 
scribed elsewhere, Supply Supervisors are required to inform inventory clerks 
of all property in the process of repair or otherwise not available for is- 
suance. In such cases inventory clerks shall make appropriate entries on 
records of the warehouse inventory to preclude errors in quantities of property 
available for issuance. In like manner, all documents ordering the removal 
from, or reflecting the addition to, warehouse stocks shall be made available 
to inventory clerks immediately upon issuance. Documents reflecting removals 
shall not be withheld from inventory clerks pending delivery of property to 
consignees. 

Administrative Off ices.— With the prior approval of the 'Regional Director, 
records of inventory of administratively owned property may be maintained in 
administrative offices. Such records shall be maintained on the standard. 
WPA forms prescribed herein, under the supervision of the State Property 
Accountant. Inventory clerks in this case shall be paid directly from ad- 
ministrative funds and not from funds of the Supply Fund Account. 

Requests to the Regional Director for the maintenance of records of the ad- 
ministrative inventory in administrative offices shall be accompanied by a 
full justification, together with information as to where Requisition for 
Purchase, Treasury Forms A-6, are processed and a statement that the inven- 
tory records will serve every necessary purpose without duplication elsewhere. 

Operating Projects. — Where property transactions on individual operating 
projects are of sufficient volume and importance, the inventory records of 
the project property as herein prescribed may be maintained in the appropriate 
project offices. This may be done only upon the specific prior approval of 
the Director of Finance, Washington, D. C. 

Requests for the maintenance of inventory records on operating projects 
shall be submitted through the Regional Director and shall be accompanied by 
full iustif ications therefor, including a statement that the records will 
serve every pertinent purpose without duplication elsewhere. 

When kept on operating projects, inventory records shall be maintained on 
the WPA forms prescribed herein, under the supervision of the State Property 
Accountant. Inventory clerks in this case shall bepaid directly from proiect 
funds and not from the Supply Fund Account. 



Revised Sept. 8, 1941 



PROPERTY INVENTORY RECORDS AND REPORTS • 4.3.00^ 



Types of Property for Which Inventorv Records in Card Form 
Shall Not 3e Maintained 

Inventory records on the WPA forms orescribed herein shall not be maintained Property Not 
(except as noted) for the following types of property: Subject to 

Inventory 

1. Property in the following categories which does not beconie WA pronertv '^c°'"d- 
and/or which does not remain in the custody of the Work Proiects Ad- — I'roduced, 

■ • • J, , , • , , . , , T-, Salvaged, or 

ministration for an extended neriod of time: (a) Property Produced, sal- Manufactured 
va^ed, or manufactured on a proiect for incorporation in the same proi- "''operty. 
ect; and (b) property produced on sewin?, canning, and similar proiects. 
Records for these types of property maintained by Property Accounting 
Units shall consist of the originals of Production an-i Distribution 
Re-bort, WPA Forms 743, submitted by the producing unit. 

2. Works of art produced on art proiects which are not taken into custody —works of 
of warehouses. '^t. 

3. Property of project sponsors that has not been officially accepted into —Sponsors' 

custody of the Work Projects Administration through signed agreement ^''"Pf.r'^X ^'°' . 
„ „ , , „ h, ^ ^^^ ,^,p_^ Custoay. 

and the execution of Receipt for Property or Services, WPA Form 7^\, as 
prescribed on page 2.10.052. 

4. 'Tnserviceable and useless property that has been ordered for salvage or — Unservice- 
to be reduced to junk by approved Re-bort of Survey. WPA Forms 715. This ^'°^^ I'roperty. 
property shall be removed from records immediatelv upon receipt by Prop- 
erty Accountants of approved '.fPA l''<-;rms 715 and shall not remain recorded 

in records of inventory until disposed of by sale or otherwise. 

Revised Sept. 8, 1941 



4.3.004 • FINANCE 



5ubjetL to 
Inventory 
Recora Beyonu 
'Va re house 
Issuance. 

—Unit Value 50 
Cents or Less. 

— List To Be 
Compiled. 



—Responsi- 
bility for Use 
of Property. 



—Examples. 



— Books for Li- 
brary Projects. 



Types of Property, Other Than Implements, for Which Accounting on Inventory 
Records Shall Not Be Necessary Beyond Issuance From Warehouses 

In order to eliminate detailed accounting and reporting for property having 
small value, property having unit values of 50 cents or less need not be ac- 
counted for in the inventory records beyond issuance from warehouses. Such 
property need not be included on any inventory reports except the semiannual 
reports of inventory on WPA Form 781 and the report of inventory on WPA Form 720 
at the time of change in the responsible custodian. 

Through cooperation with officials of the respective divisions, the State 
Property Accountant shall compile lists of property coming within this cate- 
gory. Such lists shall be approved by the State A'ork Projects Administrator, 
and items thereon shall be shown as "expended" when issued from warehmises. 
These lists also shall include minor items of property which lose their iden- 
tity when made a part of some other item of property. These items shall be 
shown as "expended" when issued or installed or made a part of other items 
of property. 

As prescribed on page 2.10.071, officials of the operating divisions shall 
be responsible for seeing that property in these categories is correctly ad- 
ministered and used, and that adequate property controls are maintained on 
the projects. 

Examples of property which may be considered as "expended" when issued or 
installed are listed below: 



Abrasives (sandpaper, steel wool, 

etc. ) 
Bolts, nuts, and washers 
Brooms and brushes 
Findings (buttons, needles, etc.) 
First-aid supplies and kits 
Food supplies 
Files (hand tool) 
Globes (electrical and lantern) 



Handles (for hand tools) 

Liquids (in containers of 1 gallon 

or less) 
Nails, staples, etc. 
Office supplies 
Rivets 
Screws 

Signs (directional, safety, etc. ) 
Toys and minor athletic equipment 



Books for library projects may be cleared from inventory records when de- 
livered to projects provided the receiving project maintains an adequate rec- 
ord system, such as a card catalog, including records of books loaned and 
returned, and a system of follow-up of delinquent returns. 



Revised Sept. 8, 1941 



PROPERTY INVENTORY RECORDS AND REPORTS e 4.3.005 



Records of Inventory for Property, Other Than Implements, Which May Be 
Handled as a "Service" in the Same Manner as Implements 

The use of certain prooerty, other than implements, owned within the Supply Inventory 
Fund Inventory, may be made available in the same manner as implements; i.e.. Property °'" 
the property may Id e issued to projects as a "service," and the expense shall Handled as a 
be included in the Implement Service Account. Property, other than implements, 
authorized to be handled in the same manner as implements shall retain its 
identity as to classification on the records of inventory, and the value of 
such property shall be reflected in tlie appropriate inventory account and not 
in the Implement Inventory Account. 

Examples of property that may be so handled are minor equipment not indi- —Examples, 
vidually identified (small dewatering pumps, pneumatic tools, etc.), first-aid 
and safety supplies, and certain off ice equipment (chairs, desks, staplers, etc.). 

All property shall be classified in the records of inventory in accordance — ciassifica- 
with the definitions contained on pages 2.10.001-2.10.003 and as outlined in pp°pe°p 
the table on page 4.3.006. 

Certain of f ice supplies, such as pencils, paper, waste baskets, columnar pads, —office 
ribbons for office machines, and similar items, may be handled as a general- Supplies, 
service activity. This type of property shall be accounted for in the records 
of inventory as office supplies, and its value shall be reflected in the 
Materials and Supplies Inventory Account until issued for use. 

Revised Sept. 8, 1941 



4.3.006 • FINANCE 



a. "* 

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Revised Sept. 8, 1941 



PROPERTY INVENTORY RECORDS AND REPORTS • 4.3.007 



Special Requirements for Records of the Supply Fund Inventory 

Certain equipment and other nonexpendable property of the Supply Fund In- Supply Fund 

ventory are made available to operating units on a rental basis or as a Sup- able^on^'a '*^ 

Dly Section service. This property is continually owned within the Supply Rental Basis or 

Fund Inventory Accounts and is returnable to Supply Section Storage Units ^^ ^ ervice. 



upon completion of its use by operating units. This condition necessitates —Special 
the maintenance of a basic and complete record of the nonexpendable inventory ^'^°'" ^' 
segregated between equipment and implements, which record shall be supplemented 
by a subsidiary memorandum record showing the location of the property. 

The basic record shall be affected by additional acquisitions through pur- Basic 

chase from outside sources, by transfers of ownership, and by reductions through i^cord- 
transfer of ownership or surplus or surveyed removals. 

The location records shall reflect the place of custody of the property, Location 

segregated as to operating unit, warehouse, and in certain cases individuals. Records. 

Since materials and supplies owned within the Supply Fund Account can be 
located only within a Supply Section Storage Unit, the basic record automati- 
cally constitutes the location of the property. 

Revised Sept. 8, 1941 



^.( 



PROPERTY INVENTORY RECORDS AND REPORTS • 4.3.009 



PART II. USE AND PREPARAT I ON OF PROPERTY INVENTORY RECORDS 

The following listed forms shall be used to maintain property inventory Property 

records: Inventory 

Kecord l-orms. 

1. Inventory Record of Equipment, WPA Form 7 12. — WPA Form 712 shall be used — WPA Form 
to maintain records of individually identified equipment owned within ''^• 

(a) the Supply Fund Account, (b) the Administrative Account, and (c) 
the accounts of operating projects; and of all other equipment accepted 
into WPA custody. 

2. Equipment Location Record, WPA Form 712 LRVP,— WPA Form 712 LEVF shall —WPA Form 
be used as a memorandum location record for individually identified ^^^ LRVP. 
equipment of the Supply Fund Inventory that is made available to operat- 
ing units on a rental basis. This record shall be a subsidiary record 

to WPA Forms 712 to disclose the custodial location of the equipment. 

3. Inventory Record Other Than Equipment, WPA Form 7'I7. — WPA Form 747 shall —WPA Form 
be used to maintain records of all property except items of individually ''^'^• 
identified equipment. 

4. Inventory Location Record, WPA Form 747 LRVP.— WPA Form 747 LRVP shall —WPA Form 
be used as a memorandum location record for all property of the Supply '*' LRVP. 
Fund Inventory that is made available to operating units as "implement 
service." This record shall be a subsidiary record to WPA Forms 747 to 
disclose the custodial location of the property. 

Detailed instructions relating to the preparation and use of records of —Instruction 
inventory are contained herein as follows: '^^ erence. 

WPA Form 712 Pages 4.3.010-4.3.012 

WPA Form 712 LRVP Page 4.3.019 

WPA Form 747 Pages 4.3.013-4.3.017 

WPA Form 747 LRVP Pages 4.3.020-4.3.021 

WPA Forms 712, 712 LRVP, 747, and 747 LRVP are printed and stocked centrally, —Sizes 
subject to requisition by State Work Projects Administrations. Forms 712 "^^ * ^' 
and 747 are available as shown below to suit the filing arrangements which 
State Administrations elect to use. Forms 712 LRVP and 747 LRVP are stocked 
only in the sizes shown for filing on vertical panels. No other type shall 
be used. 

Title 

Inventory Record 
of Equipment , 
WPA Form 712 

Inventory Record 
Other Than Equip- 
ment, WPA Form 7i^7 

Equipment Location 
Record, WPA Form 
7 12 LRVP 

Inventory Location 
Record, WPA Form 
7H7 LRVP 

Revised Sept. 8, 1941 



Method of 
Filing 




Identifying 
Swnber 






Size 




Basic 

Drawers, trays. 
Visible binders 
Vertical panels 


Reco rds 

etc. 


712 

712 VB ' 

712 VP 






5" 

4S" 
4" 


X 8" 
X 93" 
X 7" 


Drawers, trays, 
Visible binders 
Vertical panels 


etc. 


747 
747 
747 


VB 
VP 






5" 

43" 

3" 


X B" 
X 93" 
X 7" 


Locat i on 

Vertical panels 


Records 


712 


LRVP 






li" 


X 4i" 


Vertical panels 




747 


LRVP 


Small 
Large 


Ik" 
3" 


X 4i" 
X 7" 



FlN^NCt 



ca- 



tify- 



-Use in 
ual 
of 

.ry< 



__Pre- 
o Show 
■ship- 



_____ -^ TT^forms prescribed 

!£^- -— .hall be maintained on the ^^^ ^^^^^ ,, 

^= nf property shall ^ t^e usea. -j^^entory 

herein, ^""l ''"Les the various classi .^.^ined. ^^'' ided' in the 

e 4.3.006 outunes records shall ^e 3^^^, ^.I'identification 

'ecord forms on «hic ^^ ,,,,Uytng^^^^^^ ^^ ,,dicate ^\\^^'3tfication of 
^^ Trfe" c:r:rr"o. ^^; --:^rtnt .or the proper class 

---^- J^irverr^".. -;■ ^^ ,3e.nl.henthesemiann.^--:r- 
property on the ^. ^^ ^, be us ^^^ Prepared The ^^^^^ 

,,e identily-i ;P;/,, p.^es ^.Sf^Jf.fiuying -"^f,te Vho^ °^ ^'^ 
of inventory descriD ^^^^^^ the same .^^^entory to be ^^^ 

tion of -^-%°:f^'L corresponding .te-J^;^^^^ ^, ,he val-s f °« , ^,, 
,,e total value of ^^ ''tucTtion Type Number 2 mil 

semiannual ^^5°"'"- ^3 bearing ^dentilioa ^^^^y. 

inventory «^°^\'°7^ automotive e<iuxp>nent ownership, and re 

P.a/i. g^^^^y p,,d inventory 

S. F- vforlc project 

^. ?•■ A,jministrative unit 

Adm. Sponsor 

Sp. Vendor 

V. 



iventory 
ecord of 
quipment, 
ip\ Forro 'li- 

-Use. 

_lnformation 
To Be Recorded 



Sap- Vendor ,^ 719 

V nAFKT VJPA Fof"* 

■^ ^. Equipment, «"^ " ^..„t„^v of tne ^ _ ^___ _^^^y^ piece 

Inventory R^^"'' ...gd equipt"' 



,■ -^nallv identiii«=" 1 . pq^s 7i«i ^" 
^i:::t^lon. I--i.-.P^ ^ ,,otions for recor^ - - 

°^ -^^^^^".,. consists of ^onr P--PJ^, .Sn of ^- -^C chains, a 
^A Form '^^^ con ^.^^ ^^, if' s'^ch as a spare tire ^^^^ , 
complete detaile^de ^^^ ^.oessories ^ or other such ^^^^^ ^^^ 

value of the ^^J^^J^i hts, a scraper- ^ ,. and 4) ^^^^ uy carrie 
ianal arm, special j- & _^ ^^^^ ^^ the e^i f ,__^^ hand tools,"" ^^^^ ^o^ld 



.1 fire extinguisher. ^^^ "accessories^^^^^ ^^^^,^, ,nder ^acc^^^^^^^^^ 3,,u 
in a 



-Maintenance. 



—Preparation. 



L arm, special ^^^^ ' ,t of the ^^l^';;;, hand tools, norm-- ^^^^, 

.talent or s-P--^ i, ---'/fncludrs any -^f^J^i:,' shall 
a fire extinguisher "accessories ^^^^^^,,,nder ace ^^^^^^ ^,,,, 

^^ ^ ^°°L'"iue ol the e.uiP-^;; -Violent. The value of 

''''"" !lile^ r- the value of the e.^ P^^.^^^^,. ^^^^^^^ 

be capitalize ^^^ ^^lue oi ^^-^^te master f\^^' .'e on page 

WA Form Vl<i ..-gd according to ^q. , on 

^ and identities sDace for '-■»'' 



"^ 



^^^^^^JUminORY RECORDS AMn 

:i£i:WDS_AND_REPORTs 



mmmmmmi 



4. 



"« --« «re7^\--/-essones ™a.e a pen^anen. "" " "" ^°™"^"° """^ 

f«;>2e>»ents.-i,„ """ ^^™^P^™^nent part or rhp 






" •'I'fected in tk. »„„■ ■ '""pared, 

^'"e foU„.s , ,„ . E<|„,p„e., Inventor; 

;;"- =. "40: Tract' '"'"" "'" "« «i«e >"",'■" -^^"a*! 
»0. 75589. '""" ■>«"=■! at cost of L rrl ""'■ 

"ale pemaneot n,,, °, "" =P«"al lighting „„■ 

«»-™ fo„ 359 ; "iV"'««o. c„„,t„cted ;„„„ 

December I- q«„. '" ^^^ctor, value of 

^ceiianeous implemenT=: . 

i'j-ciiienis carried 



—Monthly 

Reconcii^iat 
^^Ch Equip. 

"ent I„venc( 
Account. 

—■Specimen 
Porta. 




Revi 



4.3.012 • FINANCE 



—Semiannual Semiannually, as required on pages 4.3.032-4.3.041, the total value of 
Summary. each type of equipment shall be summarized for inclusion in the report of 
inventories to the central office. WPA Forms 712 shall be assembled as to 
"Type Number" as recorded in the appropriate space on the form, and summariza- 
tion made of the total current value of each type. 



Revised Sept. 8, 1941 



PROPERTY INVENTORY RECORDS AND REPORTS • 4.3.013 



Use and Maintenance of INVENTORY RECORD OTHER THAN EQUIPMENT, 

WPA Form 747 

Inventory records for all property other than individually identified 
equipment shall be maintained on Inventory Record Other Than Equipment, wPA 
Form 7t7. The types of property to be recorded on WPA Form 747 are set forth 
in the table on page 4.3.005. 

A separate WPA Form 747 shall be maintained for each nomenclature of property 
in the inventory. WPA Forms 747 shall be filed according to ownership; i.e., 
operating projects, administrative offices, and Supply Fund Inventory. 

WPA Forms 747 for nonexpendable property owned within the Supply Fund In- 
ventory Account, and made available to operating units as implements or in 
the same manner as implements, shall be maintained in a separate master file. 
As set forth on page 4.3.018 a subsidiary record on WPA Form 747 LRVP shall be 
maintained to show the location of all such nonexpendable property. 

WPA Form 747 is divided into three sections for the purpose of recording 
acquisitions, disposals, and quantities on hand. 

When used for records of expendable property, postings within the disposal 
bracket shall reflect the incorporation or consumption of expendable property 
and the reduction of inventory by transfers of ownership and by surveyed and 
surplus removals. 

When used for records of nonexpendable property, except implements and items 
handled in the same manner as implements, postings within the disposal bracket 
shall reflect reduction of inventory by transfer of ownership and by surveyed 
and surplus removals. 

When used for records of implements and other items owned within the Supply 
Fund Account handled in the same manner as implements, postings within the 
disposal bracket shall also reflect reduction of inventories by transfer of 
ownership, documented on Transfer Voucher, wPA Form 740, and by surveyed and 
surplus removals. Movements of such items to and from operating units, 
documented on Property Transfer Order and Receipt, WPA Form /iJOa, shall not 
be reflected within the disposal bracket on WPA Form 747. The WPA Forms 747 
in this case constitute the basic record of the Supply Fund Inventory, regard- 
less of- location. The actual location of this type of inventory shall 
be maintained on Inventory Location Record, wPA Form 71*7 LRVP, as set forth 
on page 4.3. 018. 

Postings shall be made to WPA Form 747 from documents r^ fleeting the order- 
ing, acquisition, value, and disposition of property oth^r than equipment, 
as follows: 

Heading. — Entries required are self-explanatory. The "Type Number" assigned shall be In 
accordance with the classifications set forth In the table on page 4.3.006. 

Column 1. — Enter the date of the transaction recorded on the same line. 

Column z. — Enter the type and serial number of the document on which the transaction Is 
recorded . 

Columi 3. — Entries In this column shall be based only on quantities of property ordered 
for purcnase by the Procurement Division as reflected on Purchase Order, Treasury Form A-7, 
or other Treasury contracts. Quantities requested on Requisition for Purchase, Treasury 
Form A-6, or other request form shall not be entered In this column or elsewhere on the form. 

Column 4. — Enter the quantity received and accepted Into custody. Documents reflecting 
the acquisition of ownership of property Include — 

1. Receiving and Inspection Report, Treasury Form A-8, In the case of property procured 
at the expense of the Supply Fund Account. 



lavencory 
Record Other 
Then Equip- 
ment, WPA 
Form 747. 

—Use. 

— Separate 
Forms for 
Types of 
Property. 

— — Supply 
Fund Nonex- 
pendaole 
Property. 



— Prepara- 
tion. 

— — Expena- 
aole Property. 



— — Nonex- 
pendable Prop- 
erty Except 
Irpplements, 



— — Imple- 
ments. 



— — Heading. 

— — Columnar, 



Revised Sept. 8, 1941 



4.3.014 • FINANCE 



2. Receipt for Property or Services, WPA Form /"H , In the case of property procured at 
project expense. This entry shall be subsequently confirmed by checlclng with Treasury 
Form A-8. 

3. WPA Forms In the 740 series when the releasing unit is credited with the value of 
the property. 

4. Receipt for Property or Services, WPA Form 741, tor property acquired as follows: 

(a) "Donated property received." 

(b) Property "found on hand." 

(c) Property manufactured for and owned by the operating unit. 

(d) Property received Into stock as the result of salvage or rehabilitation following 
survey action. 

(e) Surplus property acquired from other Federal agencies through the Procurement 
Division and assigned to the operating unit. 

Colwan 5. — Enter the unit value of the property. Discounts earned shall not affect the 
unit value of the property. 

Column S. — Enter the cost of the property ordered or received as evidenced by the document 
of acquisition. 

In addition to the cost thus determined, there shall be shown any cost of transportation 
at Government expense, documented on Requisition for Purchase, Treasury Form A-6, or Hotice 
of Miscellaneous Sncumb ranee. Treasury Form A-5. 

Coliian 7. — Enter the quantity removed from ownership, documented as follows: 

1. Transfer Voucher, WPA Form /W, when the relinquishing unit Is to be credited with 
the value of the property. 

2. Report of Survey, WPA Form 715, when approved survey action results In authorization 
for the removal of the property In question from Inventory records. 

3. Receipt for Property or Services, WPA Form 741, or other receipt for surplus property 
transferred to another Federal agency through the Procurement Division. Entries In 
this column In such cases shall not be made from Surplus Property Declaration, WPA 
Forms 774. 

4. Expendable property may be disposed of by Incorporation or consumption. Such dis- 
posals may be documented as follows: 

(a) Supply Section: Shop Job Order and Cost Record, WPA Form 359, and Stock Issuance 
Slip, WPA Form 740b. 

(b) Operating projects and administrative units: Report of Inventory and Movement 
of Property, WPA Form 720, column 8. 

5. Receipt for Property or Services, WPA Form 741, when used as a receipt for property 
returned to a project sponsor or other agency or person. 

Column 8. — When appropriate, enter the value of the property recorded In column 7 as 
"disposed. " 

Each disposal of property of the Supply Fund Inventory recorded In column 7 shall be 
valued, determined by multiplying the quantity recorded In column 7 by the last determined 
average unit value shown In column 12. 

It shall not be necessary to record the value of each disposal of expendable property 
Incorporated or consumed on operating projects. At least semiannually at the time of prepara- 
tion of Report of Value of VPA-Ouned Property on Hand, WPA Form 781, (see page 4.3.032), WPA 
Forms 747 for project-owned expendable property shall be ruled off, and a summation made of 
the total quantity Incorporated since the last WPA Form 781 was prepared. The average 
monthly consumption shall be determined and valued. The unit value for this purpose shall 
normally be the last unit price recorded In column 5. (See example on page 4.3.016.) 

The value of expendable property Incorporated or consumed on operating projects may be 
determined and recorded on WPA Form 747 at any other time that this Information Is needed 
by the State Administration. 

Column 3. — Enter the quantity of property on hand, determined by adding to or subtracting 
from the last entry in this column the amount received or disposed of as recorded In column 
4 or column 7. The last amount shown In column 9 may be proved at any time by subtracting 
the total of all entries In column 7 from the total of all entries In column 4. 

Revised Sept. 8, 1941 



PROPERTY INVENTORY RECORDS AND REPORTS. •'.4.3.. 015 



Oolwim 10. — In the case of property purchased through the Procurement Division, the entry 
m this column shall be the amount shown In column 3 plus the last previous entry m column 10. 
Deliveries made and recorded do not affect the entries In this column, except where the 
total of all deliveries as the result of the purchase order or contract Is more or less 
than the amount ordered. In the latter case, an appropriate adjustment shall be made In 
columns 3 and 10. 

In the case of property acquired other than by purchase, the entry In column 10 shall be 
the amount received (as shown In column 4) plus the last previous entry In column 10. 

In the case of property released from the ownership of the Supply Fund Account, the entry 
In column 10 shall be determined by subtracting the entry In column 7 from the last previous 
entry In column 10. 

Colunn 11. — In the case of property of the Supply Fund Inventory, enter the total value 
(Including transportation charges recorded) of the property shown In column 10 as "Ordered 
and on hand." In the case of project-owned property. It shall not be necessary to complete 
the entry In this column for each entry In column 9. The value shall be entered semiannually 
at the time of preparation of WPA Form 781, and as the first entry on each continuing WPA 
Form 747. It also may be entered at any time when the Information Is needed by the State 
Administration. 

Column 12. — The average unit value entered In column 12 shall be determined by dividing 
the entry in column 11 by the corresponding entry in column 10. The entry in column 12 
normally shall be computed to the nearest cent. In no case shall the average unit value 
be computed beyond the nearest mill. 

When the balance of the particular type'of property on hand Is released and the record 
on WPA Form 747 Is to be liquidated, the average unit value of the quantity released shall 
be adjusted, If necessary, to clear the account. 

Examples of postings to WPA Forms 747 are shown on the specimen records re- 
produced below. 

Case 1: Expendable property owned within the Supply Fund Inventory Ac- 
count and stocked in Supply Section Storage Units for delivery to projects. 

Case 2: Expendable property originally procured at project expense and 
delivered directly to a project. 

Case 1. — Item; Lumber, Supply Fund Inventory Stock. 



—Examples 
of Postings. 



— —Lumber, 
Supply Fund 
Inventory 
Stock. 

— — —Speci- 
men Form. 



Descripti 


.„ LUMBER, »'clU P.NE. r;s f 








Unit: 

M8M 


Tv 


TDe No. 

-IS 










3 F 


Owned by_ 


S-F. AccT. No II 


Inr/iMoo UhsC #i- 










Date 


Document No. 
anrl type 


Acquisition 


Disposal 


Inventory 


QuanUty 


thlt 
value 


Cost 


QuanUty 


Value 


QuanUty 


Value 


Averajje 
unit 
value 


Ordered 


Received 


On hana 


OAterei 
and en 
hand 


(1) 


(2) 


(3) 


(4) 


IS) 


(6) 


(7) 


(8) 


(9) 


(10) 


(11) 


(12) 


r// 


po ruT ) 


/6-C 




^'^ 


^S,/^1 
















h-i, pa rij-r ) 


^^^..^4^ 


cA^l'^^^ 




/sa 






a 


/iV 


^a,£i/i 


^/SM 


r/i- 


h-TPo 7isr 




4r 


_ 


- 






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/SO 




/SDO 


f/i 


7^0 h 










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/:za 


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rU 


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y 


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fii 


/Z6' 


/jfZS- 


/V-U> 


r/„ 


r^y DPR. 




7^ 


/^ 


7l>ii 






//a 


/fy 


i,i^- 


/£f-i- 


%' 


A-r PO mr 




6i- 


— 


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/7i' 


/fj- 




/£.9S 


V/i 


h-r 90 ras 




J.0 





— 






/fi' 


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Federal W 
(Rtvis 


orks Aftency 
orm 74? 

t N VENTORY 


FEDERAL 
RK PR0JEC1 

RECORD 


WORKS RQERCY 

S ADHIH ISTRATION 

OTHER THAN EQUIPMEN 


T 









(This forii printed In Kashtn^ton) 



4.3.016 • FINANCE 



—Ex- 
planation 
of Entries. 



The entries on the preceding specimen card are explained as follows: 



— — Lumber, 
Work Project 
Stock. 

— — —Speci- 
men Form. 



Date 
August 1 

August 1 

August 5 
August 6 
August 10 

August 11 

August 15 
August 16 
August 30 
September 3 
September 3 



Recording document 
Treasury Form A-7 

Treasury Form A-6 

Treasury Form A-8 
WPA Form 740a 
WPA Form 741 

WPA Form 741 

Treasury Form A-8 
Treasury Form A-8 
WPA Form 740a 
Treasury Form A-7 
Treasury Form A-5 



Description of transaction 

Issuance of Purchase Order No. 7658 Tor 
150 MBM of the Item oT property. 

Encumbrance or Government bill of lading 
to provide for transportation of property 
ordered on Purchase Order No. 7658. 

Receipt of 65 MBM of the Item of property 
ordered on Purchase Order No. 7658. 

Transfer of 30 MBM from Property Section 
with change of ownership. 

Salvage and return to stoclc of Property 
Section of 5 MBM of Item appraised at $5 
per MBM. 

Receipt of 70 MBM of Item appraised and 
valued at $10 per MBM and transferred to 
Property Section as "Donated property 
received. " 

Receipt of additional 65 MBM of Item pur- 
suant to Purchase Order No. 7658. 

Receipt of final shipment of 20 MBM of 
Item pursuant to Purchase Order No. 7658. 

Transfer from ownership of Property Sec- 
tion of 100 MBM of item. 

Issuance of Purchase Order No. 8695 for 
200 MBM of Item. 

Encumbrance for Government bill of lading 
to provide transportation for property 
ordered on Purchase Order No. 8695. 



Case 2, — Item: Lumber, tfork Project Stock. 



Descrlptloti lunl^f, ftl'°"' PlMt. Z'Xt' 



a™d Ky WP Wo. H7Ji- 



Ihit; 



T^ie No. 

W.P -13 





Docuaent No. 
and type 


Acqulsitlcn 


Disposal 


Inventory 




Quantity 


Urut value 


Cost 


Quantity 


Value 


Quan 


tlty , 




Average 

Ulllt 

vuliie 




Ordered 


Received 


On Itand 


Ordereil 
and «i 
hand 


VaJue 


<1) 


(2) 


(3) 


(4) 


(6) 


(6) 


(7) 


(6) 


(!)) 


(10) 


(11) 


(12t 


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Federal Works Agency 
WA Form 747 

(Rcvlaca B/e/41) 



FEDERAL VORKS >SEHCT 
WORK PROJECTS ADMINISTRATION 



PROPERTY INVENTORY RECORDS AND REPORTS • 4.3.01 



The entries on the preceding specimen card are explained as follows: 



Date 
January 3 

January 10 



January 31 
February 28 
March 31 
April 30 

May 2 



May 15 



May 31 



June 10 



June 30 



Recording document 
Treasury Form A-7 



WPA Form 741 

WPA Form 720 

Treasury Form A-7 
WPA Form 715 

WPA Form 720 
WPA Form 741 
WPA Form 720 



Description of transaction 

Issuance of Purchase Order No. 7983-45 
torlSOMBM of Che Item of lumber, freight 
charges Included. 

Receipt and acceptance of 150 MBM as a 
result of Purchase Order No. 7983-45. 



Quantities Incorporated as reported In 
column 8 of WPA Form 720. 



Issuance of Purchase Order No. 8051-32 
for 100 MBM of the Item of property. 

As the result of a fire, 5 MBM of the 
property were ordered removed from the 
records of Inventory. 

Quantities Incorporated as reported in 
column 8 of WPA Form 720. 

Receipt and acceptance of 100 MBM as re- 
sult of Purchase Order No. 8051-32. 

Quantities incorporated as reported in 
column 8 of WPA Form 720. 



Hit- 

planation 
of Entries. 



When the WPA Form 720 for June 30 is posted, the card is ruled off and the 
information for the semiannual report of inventory , WPA Form 781, is compiled. 
The average unit value of the property (normally the last unit price recorded 
in column 5) is determined and entered in column 12. Appropriate entries are 
also made in Columns 4, 7, 8, 9, and 11, On the next line the average monthly 
use is determined and record'-d. In this case 150 MBM of the item, having a 
value of $2,400, were consumed on the project. Dividing these amounts by the 
number of months (5) in the reporting period, it is determined that the average 
monthly consumption was 25 MBM, valued at $400. There remains on hand 100 MBM, 
valued at $1,600. These amounts are entered appropriately in columns 7, 8, 9, 
and 11. These data are then ready for inclusion in the semiannual report, 
WPA Form 781. 

Description of transaction 
Incorporation disposal posted. 

Incorporation disposal posted. 



Date 


Recording document 


July 31 


WPA Form 720 


August. 31 


WPA Form 720 



Revised Sept. 8, 1941 



4.3-018 • FINANCE 



Location Records 

Location Equipment, implements, and certain other nonexpendable property handled in 
Records. ^[^g Same manner as implements, owned within the Supply Fund Account, aremade 
available to projects on a returnable basis. The basic records of inventory 
on WPA Forms 712 and 747 are designed to disclose currently the volume and 
value of the Supply Eund Inventory, without reference to its location. For 
this reason it is necessary that a subsidiary record be maintained to disclose 
the location of the property. 

—Forms To Equipment Location Record, iiJPA Form 712 LRVP, is provided to disclose the 
Be Used. location of all individually identified equipment of the Supply Fund Inventory 
(types 1 to 9 , inclusive). 

Inventory Location Record, WPA Form 747 LRVP, is provided to disclose the 
location of nonexpendable property of the Supply Fund Inventory made available 
to projects as a Supply Section service. 

Filing WPA Forms 712 LRVP and 747 LRVP are designed for filing on runways on panels 

Method. gg that the cards overlap to afford reading edges disclosing nomenclatures. 
The cards may be checked or posted without removal from the panels, thus af- 
fording facility in checking Report of Inventory and Movement of Property , 
WPA Forms 720. The runways are interchangeable, making possible the bulk 
removal or rearrangement of cards. 

A filled panel affords a complete visible record of all items in custody 
of one, two, or three individual operating units, depending upon the size of 
the panel and the number of individual items of property. 

Panels fit in standard filing cases and desk drawers and require no special 
filing equipment. 

Sizes WA Form 712 LRVP is printed on white stock, and is approximately li" x 4i" in 

Available g-^g. 

WPA Form 747 LRVP is printed on buff stock and is provided in large and 
small sixes, as follows: 

li" X 4g" for recording items of property in custody of projects. 

4" x 7" for recording items of property in custody of Supply Section 

Storage Units. 

Requisi- Location record cards and panels are available in central stocks, subject 

tioning. ^^ requisition as provided on page 2.9.015. A cardboard separator with index 
is provided with each panel. Each panel also has an index space. 

—Disposition Location records are memorandum records, and when all spaces on the cards 
at End of filled and the data carried forward on another card, or when all property 

Useruiness. , 

on a project card is returned to a warehouse or otherwise correctly accounted 
for, the location records may be destroyed. 

No other forms of location records will be available. 

Revised Sept. 8, 1941 



PROPERPr' INVENTORY RECORDS AND REPORTS • 4.3.01$ 



Use and Preparation of EQUIPMENT LOCATION RECORD, WPA Form 7|2 LRVP 

Equipment Location Record, WPA Forms 712 LRVP, shall be filed by project or Fquipment Lo- 

other location of the item of equipment recorded. They may be filed on the ^':'-?." ^^''°''<^' 

-, T . r , ■ r, , u -> lyp/i Form 712 

same panel as Inventory Location Record, iJPA Forms 747 LRVP, being readily LRVP. 

distinguishable therefrom by color. Filing. 

The following specimen reproduction of WPA Form 712 LRVP illustrates the —Specimen 

entries to be made. Form. 



Equipoent No. /^ I tea ItucK 


Project 


Oocujnent No. 


Date on 


Date off 


Project 


Docuaait No. 


Date on 


Date off 


rsi? 


^■iV-C'*''^-^ 


^-/-^/ 


3--/r-// 










iZir? 


rvnc "jlZ? 


j--/r 


^-3 










Mae. 


7WC "SlW 


(-3 












FEDERAL WORKS AQERCY 
WPA Form 712 LfiVP 

EQUIPMENT LOCATION RECORD 



fr/il3 form printed In VaBhtn^ton) 

In the heading (visible when filed) insert the WPA serial number assigned —Preparation, 
to the equipment. Following the word "Item," insert a one-word description 
of the equipment. 

Coltmn 1. — Insert the workproject number to which the equipment Is dispatched. 

Column 2. — Identify the document dispatching the equipment. 

Columns 3 and f. — Enter the dates the equipment arrived and left the project (as appro- 
priate). Indicated In column 1. 

The WPA Form 712 LRVP is always filed on the panel for the operating unit 
on which the equipment is located. This is the last project number shown in 
column 1. As the equipment is moved from project to project, the WPA Form 712 
LRVP is posted and moved from and to the appropriate project panels. 

The entries on the specimen card reproduced above are explained as follows: —Explanation 

,,„, , ., of Specimen 

WPA truck No. 16. Entries. 

Dispatched to project number 7569, May 1, WPA Form 740c, No. 126. 

Dispatched from project number 7569 to project number 6259, May 18, WPA 
Form 740c, No. 229. 

Dispatched from project number 6259 to Supply Section storage June 3, 
WPA Form 740c, No. 300. 

The use of WPA Form 712 LRVP is not intended to take the place of "dispatch —Use of 
boards" normally used in equipment-rental direct-service units of Supply S^^Pj^^i. 

r, . rc J Boards To 

sections. Continue. 



Revised Sept. 8, 1941 



4.3.020 • FINANCE 



Inventory 
Location Record, 
WPA Form 747 
LRVP. 

— Filing. 

—Specimen 
Form, Small 
Size. 



Use and Preparation of INVENTORY LOCATION RECORD, WPA Form 7i|7 LRVP 

Inventory Location Record, WPA Form 7U7 LRVP, shall be filed by project, 
warehouse, or other location of the item of property recorded. Cards shall 
be filed on panels in alphabetical order and may be further segregated as to 
type of property as may be appropriate. 

The following specimen reproduction of WPA Form 747 LRVP (small size) illus- 
trates the use of the card for property in custody of a project. 



Sho^ck LH.RP 










w.P No r/f 


Date 


Document No. 


Quantity 


Balance 


Date 


Document No. 


QuanUty 


Bii lance 


r-/-// 


7¥^-lt'jt.r 


/ifV 


/av 


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yi'li-lZ''' ■^ 7^ 


i-S3 


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9-3 


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6-a 










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7/S-ii'i./7 


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FEDERIL HORKS tGEHCV 
WPA Form 7"*7 LRVP 

INVENTORY LOCATION RECORD 



fr/JIs tor'i printed In kasnini'ton/ 



— — Explana- 
tion of 
Entries. 



—Use. 

— — Property 
Issued to 
Projects. 



— — Property 
Excluded From 
Storage for 
Repair, etc. 



—Specimen 
Form, Large 
Size. 



The entries on the preceding specimen of WPA Form 747 LRVP are explained as 
follows: 

Item: Long-handled round-point shovels. (The project number may be in- 
dicated on the card if necessary. ) 

August 1: WPA Form 740a, No. 167— Received 100 shovels. 

September 3: WPA Form 740a, No. 241— Returned 50 shovels to warehouse. 

September 7: WPA Form 715, No. 517 — Approved report of survey for 3 

shovels. 

October 14: WPA Form 740a, No. 476— Received 53 shovels. 

WPA Forms 747 LRVP (large size) constitute the item control necessary in 
Supply Section Control Units for the issuance of implements and similar non- 
expendable property to projects. The provisions of chapter 10, volume 2, of 
the Manual of Rules and Regulations require that all documents ordering the 
delivery of property to projects, and all documents reflecting the receipt of 
property in storage units, be made available to Property Accountants promptly 
upon issuance or receipt. The posting of these documents shall be immediate 
in the case of property recorded on WPA Forms 747 LRVP. It shall be the re- 
sponsibility of the inventory clerk maintaining this record to post all docu- 
ments promptly, so that the record currently reflects the quantity of prop- 
erty available in the warehouse for delivery to projects. 

In like manner the Superintendent of Storage shall be responsible for seeing 
that the inventory clerk maintaining WPA Form 747 LRVP is promptly informed 
of items of property excluded from storage bins for the purpose of being re- 
paired, or of items that may be segregated for subsequent survey action. 

If necessary, separate WPA Forms 747 LRVP may be maintained to show the 
quantity of property in shops for repair, and the quantity of property in 
segregated space for the purpose of survey action. 

The following specimen reproduction of WPA Form 747 LRVP (large size) illus- 
trates the use of the card for property in custody of storage units and 
available for issuance to operating units. 

Revised Sept. 8, 1941 



PROPERTY INVENTORY RECORDS AND REPORTS • 4.3.021 



Picki.R.n 


Date 


Document No. 


Quantity 


Balance 


Date 


Document No. 


Quantity 


Balance 


Date 


Document No. 


Quantity 


Balance 


7-j-W 


r.£e 


- 


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7-d--H 


f.^^S'^^'^^ 


-■^ 


sr/f 










7-2 


74'Da'','f^ 


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74'iia'°'/^7 


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FEOEBiL WORKS AQEKCY 
WPA Form 747 LRVP 

INVENTORY LOCATION RECORD 



\Th\s for", irlnted In Va3hln(ion) 



The entries on the preceding specimen of WPA Form 747 LRVP are explained as 
follows: 

Item: Picks— R.R. 

July 1: WPA Form 720, semiannual report of inventory, 5964 picks on 
hand in the storage unit. 

July 2: WPA Forms 740a, %s. 196, 197, and 193, disclose shipments of 
picks from stock, reducing the "Balance" on hand accordingly. 

July 2: WPA Form 740a, No. 152, discloses 73 picks returned to the 
storage section. 

July 2: Memorandum No. 1 from Superintendent of StoTige indicating that 
16 picks have been sent to the blacksmith shop for sharpening. 

July 2: Memorandum No. 2 from Superintendent of Storage indicating that 
4 picks have been segregated for subsequent survey action. 

July 3: WPA Form 74Da, No. 163, 40 picks returned to the storage section. 

July 3: WPA Forms 740a, Nos. 199 and 200, shipments of picks from stock. 

July 5: Memorandum No. 3 from Superintendent of Storage, 16 picks re- 
turned to storage from the blacksmith shop. 

July 5: WPA Form 740b, No. 591, 4 picks issued to warehouse labor fore- 
man for use on Supply Section premisses. 

July 6: WPA Form 740b, \'o. 592, 1 pick issued to WPA-owned tractor as 
permanent equipment thereto. (This pick also recorded in the "Implement" 
space on the WPA Form 712 for the tractor. ) 



— —Explana- 
tion of 
Entries. 



Revised Sept. 8, 19-!1 



4.3.022 • FIN4NCE 



Maintenance of 

Inventory 

Records. 

— Responsi- 
bility. 



Vot Ap- 
plicable to 
Acquisition, 
etc. , of 
Property. 



— Location. 



—Use of WPA 
Fo rm 712. 



—Use of WPA 
Form 747. 

— Location 
Records. 



— Grouping of 
Property in 
Categories. 



— Sugge 5; ted Ar- 
rangement for 
Records "^ot 
Maintained in 
Property Ac- 
counting Units. 



Special Instructions on Maintenance of Inventory Records 
of Administratively Owned Property 

As set forth on page 4.3.001, the responsibility for the maintenance of rec- 
ords of inventory for all property in custody of the State iv'ork Projects Ad- 
ministration is incumbent solely upon the State Division of Finance, in the 
person of the State Property Accountant. This basic responsibility as it 
pertains to administratively owned property shall not be made incumbent upon 
any other division or divisional employee. This responsibility does not 
specify the location where records shall be physically maintained, nor the 
account from which employees maintaining records shall be paid. 

The maintenance of records of inventory involves no authority or responsi- 
bility with respect to the acquisition, movement, or disposition of property; 
however, officials having such authority and responsibility shall report to 
the inventory record unit, through the medium of standard documents, all 
acquisitions, movements, and dispositions of property. 

The records of inventory for administratively owned property may be main- 
tained in locations suited to requirements, as determined by the State Ad- 
ministrator. If such location is other than the Property Accounting Unit of 
the Supply Section, regional office approval of the location is required. 

Records of inventory for items of administratively owned office equipment 
that are individually identified by manufacturers serial numbers shall be 
maintained on Inventory Record of Equipment , WPA Form 712. 

Records for all other items of administratively owned property shall be 
maintained on Inventory Record Other Than Equipment, WPA Form 7t7. 

A subsidiary record of administratively owned nonexpendable property shall 
be maintained on Equipment Location Record, WPA Form 712 LRVP, and Inventory 
Location Record, WPA Form 747 LRVP, as appropriate. Individual panels of 
WA Forms 712 LRVP and '^A'^ LRVP shall be maintained for each division or 
subdivision , dependin:: upon the extent of the inventory. These location rec- 
ords shall be maintained in exactly the same manner as explained on page 4.^3.018. 

Every effort shall be made to reduce the number of individually identified 
items of equipment to practical needs, ififhen executive desks, hat trees, letter 
trays, swivel and straight-back chairs, and similar items are invariably 
identified by assigned numbers, the accounting transactions following move- 
ment are greatly multiplied. These items should be grouped in readily rec- 
ognized categories as to nomenclature, and movements documented as a quantity 
of executive desks, swivel chairs, etc. 

The following is a suggested arrangement for the maintenance of records of 
inventory for administratively owned property when not maintained in Property 
Accounting Units of Supply Sections. 

Records (as detailed below) to be maintained by a representative of the 
State Property Accountant in the office of the State Administrative 
Officer, at administrative expense. Basic records to be ;naintained on 
rfPA Forms 712 and 747. Location records on WPA Forms 712 LRVP and 747 
LRVP, segregated as to divisional units of the State Administrative 
Office. 

Location records on WTA Forms 712 LRVP and 747 LRVP, segregated as to 
district offices, showing the property in custody of District Adminis- 
trative Officers or other designated officials. No further segregation 
should be made in the State office records. 



Revised Sept. 8, 1941 



~^ 



PROPERTY INVENTORY RECORDS AND REPORTS • 4.3.0^ 



Location records on WPA Forms 712 LRVP and 747 LEVP, segregated as to 
divisional units, to be maintained by the designated responsible official 
m each district office. 

All administratively owned property and inventory records thereof shall be -Periodic 
made subject to periodic check and reconciliation by representatives of the ^''""°f 
itate I'roperty Accountant, as set forth on naee 4 3 OP'S Records and 

r 6 .^.^c^^. Property. 

Revised Sept. 8, 1941 



4.3.024 • FINANCE 



Records of Inventory as Affected by Project Closings and by Changes 
in Project Numbers When Superseded or Continued 

Effect of Proj- When projects are terminated by completion, all property is removed ffiere 
tioi/u™n"*' ■^^°''' ^^'^ returned to Supply Section Storage Units. Equipment, implements, 
Inventory Rec- and items handled in the same manner as implements are returned to the Supply 
Fund Inventory and the inventory records on WPA Forms 712 LRVP and 747 LBVP 



ords 



-Equipment, ^^.g reconciled and destroyed 

Implements, etc. 



—Expendable Expendable property and certain items of nonexpendable property owned by 

Property. projects and left on hand at project termination are also returned to Storage 

— — terns o Units. If the items have utility value to the State Administration they 

Be Iransrerred " " 

to Supply Fund may be transferred to the Supply Fund Inventory as "donated property received." 
nventory. 'Pfjg project inventory records in this case are posted, closed, and filed. 

— —Items \ot If certain items have no utility value to the State Administration, they shall 
To Be Trans- j^g delivered to a Storage Unit for custodial and disposition purposes only, 

terred to Sup- " 

ply Fund and shall not be transferred to the Supply Fund Inventory. In this case the 
Inventory. project inventory records shall remain open until the property is disposed of 
as surplus or transferred to other projects. 

Sepa- Property taken into storage units for custodial and disposition purposes 

rate Reports. shall be segregated from the Supply Fund Inventory. If necessary a separate 

memorandum recordof the property may be set up by utilizing Inventory Location 

Record, WPA Form 7^7 LRVP. 

— Responsi- The project inventory record snail not be closed until the property is cor- 
Pm^ert^"'^ rectly disposed of and documented on appropriate forms. 

Personal responsibility for the property becomes incumbent upon warehouse 
officials when the property is taken into custody. This relieves the personal 
custodial responsibility of project officials, provided that the property is 
correctly documented and that the property status as reflected on the docu- 
ments is reconciled with the records of inventory. 

Effect Upon When projects are superseded or continued under the same or a different 
Inventory number, the only action necessary with regard to the records of inventory 

Records or ' '' i o 

Superseding or Shall be to reconcile the next due Report of Inventory and Movement of Prop- 

Continuing erty, WPA Form 720, with the records of inventory, following which the old 

Projects. J > ' a 

project numbers shall be neatly ruled out and the new project number substi- 
tuted therefor on each inventory record form. It shall not be necessary to 
effect the "paper" transfer of property from the old to the superseding proj- 
ect, either with or without an exchange of funds. The former records of 
inventory shall be continued without interruption. The first Report of Inven- 
tory and Movement of Property. WPA Form 720, following a change in project 
numbers shall show both the old and the new project numbers. If the new number 
does not appear on the WPA Form 720, it shall be inserted thereon by the 
appropriate Property Accountant. It shall not be necessary to return the 
WPA Form 730 to the reporting unit for that purpose. 

Revised Sept. 8, 1941 



PROPERTY INVENTORY RECORDS AND REPORTS • 4.3.025 



PART III. VERIFICATION OF PROPERTY INVENTORY RECORDS 

All operating projects, administrative units, warehouse service sections, Periodic Re- 
and all other operating units having property in responsible custody are re- P°'''^* °^ 
quired to render reports of inventory of such property at periodic intervals Required, 
to the State Property Accountant, Division of Finance, as prescribed on 
pages 2.10.070-2.10.074. 



Physical Inventories and Reports 

The Property Accountant, when necessary, shall cooperate with officials of 
the operating divisions and arrange for the establishment of definite dates 
for the rendition of inventory reports. June 30 and December 31 of each year 
are mandatory dates for physical inventories of all property in the custody 
of a State Work Projects Administration. Reports of inventory in the interval 
between these semiannual dates may be established by the Property Accountant 
through agreement with off icials of the operating division, provided that one 
report is made for each period so designated. 

Schedules shall provide for staggering of inventory reports to facilitate 
prompt verification with inventory records by the local Property Accountant. 
Projects may be required to submit inventory reports of expendable property 
on the last day of each month and of nonexpendable property on the 15th day 
of each month, or the reports may be required as of the last day of each proj- 
ect pay roll month. When a change of responsible custodians neccessitates 
the taking of a physical inventory reasonably near the date of a scheduled 
inventory, the scheduled inventory may be waived at the discretion of the 
local Property Accountant. 

The State Property Accountant is charged with the responsibility of accounting 
for all property in custody of theState Work Projects Administration. This re- 
sponsibility shall include the taking and recording of check inventories on each 
operating unit having custody of property. 

Arrangements shall be made for representatives of the State or local Prop- 
erty Accountant to take "check" inventories of property at least once each 
5 months on each operating project or other unit having custody of property. 
The check inventory shall be taken and recorded in the manner prescribed on 
pages 2.10.070-2.10.074. In the case of any unreconcilable differences, a 
complete administrative investigation shall be conducted. Check inventories 
shall not be preannounced in any respect. 



Physical 
Inventories 
and Reports. 

—Dates. 



— —Staggering 
of Reports. 



—Responsi- 
bility of 
State Property 
Accountant. 



—Check 
Inventories. 



Revised Sept. 8, 1941 



4.3.026 • FINANCE 



Verification 
of WPA Form 
720. 

—Reports 
Having Pre- 
ferred Status. 



—Expendable 
''roperty. 



— —Use of 
WPA Forms 
74.0b and 359. 



— Discrepan- 
cies. 



— —Due to 

Erroneous 

Postings. 



■— —Involving 

Negligible 

Quantities. 



Verification of REPORT OF INVENTORY AND MOVEMENT OF PROPERTY, WPA Form 720 

Each Report of Inventory and Movement of Property, WPA Form 720, shall be 
checked by Property Accountants against the appropriate property inventory 
records. Physical inventory reports occasioned by change of responsible cus- 
todians or by completion or discontinuance of a project or unit shall be given 
a preferred status so that the accounts of the relinquishing custodian may be 
liquidated without delay. In such cases the appropriate operating division 
and the State Director of Finance shall be notified promptly by the Property 
Accountant as to whether or not the property inventory records disclose that 
the responsible employee has satisfactorily accounted for all property charged 
to him. 

Dn WPA Forms 720 for expendable property, entries in column 8, "Incorporated 
in project," shall be checked against the total quantities recorded on Record 
of Daily Incorporation or Consumption of Property in Project. WPA Form 7t2. 
When these quantities are in agreement, they shall be entered on the pertinent 
inventory record form as a disposal, and the inventory record shall be balanced 
out. The quantity shown on WPA Form 720 in column 9, "Total to account for," 
shall be checked against the "On hand" figure on the inventory record. 

Stock Issuance Slip, WPA Form 740b, and Shop Job Order, WPA Form 359, shall 
be used by Property Accountants to post disposals of expendable property on 
the records of inventory maintained for Supply Section Storage Units. 

The person making the posting shall sign or initial the document and enter 
the date of the posting. 

In checking the physical inventory reports against property inventory records, 
differences may be disclosed which are due to one or more of the following 
conditions: 

1. Simple errors in calculations or in making entries on property inventory 
records. 

2. Errors in physical counts of property on hand. 

3. Posting documents in transit; i.e., the property is reported on the 
physical inventory report, but t he document evidencing the status of the 
property as reported has not been received or posted by the Property 
Accounting Unit. 

4. Erroneous entries on WPA Form 720 of acquisition or disposition of prop- 
erty. 

In cases where the Property Accounting Unit finds that a discrepancy be- 
tween physical inventory reports and property inventory records is due to 
erroneous postings, appropriate corrections shall be made on the inventory 
records. Similarly, where there is a miscalculacion apparent on the face 
of WPA Form 720, the error shall be corrected on the form and the responsible 
employee shall be notified of the correction by means of Record of Property 
Inventory Reconciliation, WPA Form 780 (see pclges 4.3.028-4.3.029). 

Differences discovered involving negligible quantities of property may be 
adjusted by the Property Accountant. A negligible quantity shall be inter- 
preted to mean a quantity of an item of property having a value of approxi- 
mately $1 or less. When such negligible differences are adjusted by the 
Property Accountant, he shall execute and sign a simple certificate of his 
action on the pertinent Report of Inventory and Movement of Property, WPA 
Form 720, and shall inform the reporting unit of his action on Record of Prop- 
erty Inventory Reconciliation, WPA Form 780, in order that the copy of the 



Revised Sept. 8, 1941 



PROPERTY rNVENTORY RECORDS AND REPORTS • 4.3.027 



report of inventory retained on the reporting unit may be corrected accord- 
ingly. 

Where differences cannot be reconciled or adjusted as provided above, the Unrec- 

procedure set forth on page 4.3.029 shall be followed. Before making any D"ff^r''i%s 
adjustment of inventory records,. the local Property Accountant shall verify 
all pertinent postings to the inventory record(s) involved. 

WPA Forms 720 containing errors requiring reconciliation shall not be re- 
turned to reporting units. Items found to be correct shall be posted imme- 
diately, and only the incorrect items held in abeyance. 

Added Sept. 8, 1941 



4.3.028 • FINANCE 



Record of 
IVoperty Inven- 
tory Recon- 
ciliation, WPA 
Form 780. 

—Use 



Use and Preparation of RECORD OF PROPERTY INVENTORY RECONCILIATION, 

WPA Form 780 

Record of Property Inventory Reconciliation, WPA Form 780, shall be used 
by the Property Accountant in the following cases to notify the responsible 
employee of a discrepancy found in checking a Report of Inventory and Move- 
ment of Property, WPA Form 720, and to secure a report of the action taken 
by the responsible employee to correct the condition. 

1. i^hen a miscalculation which may be corrected by the Property Accountant 
is found to exist on a Report of Inventory and Kovement of Property, 
WPA Form 720. In such cases, the notice on WPA Form 780 shall serve to 
advise the responsible employee of the error in order that he may correct 
the copy of the report retained in the reporting unit's files. 

2. For other types of discrepancies which may not be corrected or adjusted 
by the Property Accounting Unit as provided on pages 4.3.025-4.3.027. 



Federal Works Agency 
1*PA Form 7 BO 



FEDERAL VOSKS A6ENCV 
WORK PROJECTS ADMI H I STRAT I OH 



RECORD OF PROPERTY 
INVENTORY RECONCILI«TIO 



Aiidress _ 



I \ Closlni: Iriventorj 

□Change of 
responsibility 



Your Refjorl of Invsnloru und Houeitertt of Profiertu, WPA Form 720. dated_ 



has been checkeil witb the property inventory records oi the Property' Accounting Sec- 
tion ami discrepancies liave been roui>i as indicated below. Please check your records 
ajwl indicate hereon Uie action taken to bring the records into Ivilance. Return tlie 
original of this notice bearing record of Uie action taken promptly to the undersigned. 




fTMs form printed In »0S'iMf Ljr7j 

-Routing. iVPA Form 780 shall be prepared by the Property Accounting Unit in an original 
and two copies. The original and one copy shall be sent to the reporting unit. 
One copy shall be attached to the pertinent Report of Inventory and Movement 
of Property. WPA Form 720, and retained in a pending file. Under no circum- 
stances shall WFA Form 720 be returned to the reporting unit for correction. 

-Preparation. WPA Form 780 shall be prepared i n accordance with the following instructions: 

- —Columnar. Heading .—Znter the reporting unit and address and the date of the pertinent Report of 

Inventory and Hovenent of Property, WPA Form 720, In the spaces provided. 

Column 1, — Enter the same Item number as shown on the pertinent WPA Form 720 for the Item 
or property In question. 

Column 2. — Knter the description of the Item as 1 1 was described on the pertinent WPA 
Form 720. 

Colunrs 3and t, — The proper entry In column 3 or column 4 shall be determined by comparing 
the entry In column 9 of the pertinent WPA Form 720 with the total to account for as re- 
flected on the Inventory records. 

Column 5. — Enter any Information or Instructions that will guide the responsible employeea 
In determining the cause of the discrepancy. If It appears to the Property Accounting 
Unit that the employee failed to record the data on a certain document of acquisition or 
disposition, the employee's attention shall be directed to the document. 



Added Sept. 8, 1941 



PROPERTY INVENTORY RECORDS AND REPORTS • A 3.02 



In cases where WPA Form 780 has been prepared to advise the employee of 
the correction of a miscalculation which has been made on WPA Form 720 by 
the Property Accounting Unit (see pages 4.3.023-4. 3.027), the action taken shall 
be explained in column 5 and the employee shall be instructed to correct his 
file copy accordingly. 

The person preparing the notice shall sign the original and each copy in 
the space provided at the lower right corner of the form. 

When the responsible employee in the reporting unit, upon checking his rec- 
ords and documents of acquisition and disposition, finds that the discrepancy 
is due to an error in reporting, he shall prepare a statement of the circum- 
stances, over his signature, on the reverse side of the original WPA Form 780 
and return the original to the Property Accounting Unit. If a reconciliation 
of records has been effected, the responsible employee shall enter the date 
and his signature in the spaces provided at the lower left corner of the form. 

When the responsible employee is unable to determine the cause of an appre- 
ciable discrepancy, he shall prepare a statement to such effect on the reverse 
side of the original WPA Form 780, over his signature, and shall return the 
original to the Property Accounting Section. In such cases a representative 
of the local Property Accountant shall be sent to the unit in question for 
the purpose of determining the cause of the discrepancy-. This procedure shall 
not be followed in cases of minor or negligible differences. 

If a complete check of the reporting project's records and a recount of 
the property fails to effect reconciliation, or in case of any apparent irregu- 
larity discovered by the representative of the State Property Accountant, 
a letter shall be addressed to the State Director of Finance by the State 
Property Accountant outlining the prevalent conditions and requesting a com- 
plete administrative investigation of all pertinent property records of both 
the Property Accountant and the reporting unit. A copy f this letter shall 
be sent to the director of the operating division concerned. 



— — Correccio 
of Miscalcula 
tion on WPA. 
Form 720. 



— Signature 



— Disc repancie s 
Due to Errors 
in Reporting. 



— Discrepancies 
of Undeterrain 
able Cause. 



— Irregulari- 
ties or Unrec 
oncilable Dif 
ferences. 



\dded Sept. 8, 1941 



PROPERTY INVENTORY RECORDS AND REPORTS' •4.3.031 



PART IV. PROPERTY INVENTORY REPORTS TO BE FORWARDED 
TO THE CENTRAL OFFICE 

Each State Work Projects Administration shall submit to the Federal Work Property Inven- 

Projects Administration the following described inventory reports, prepared to Be Submitted 

as of June 30 and December 31 except as indicated otherwise. The reports to Central 

Ot'fice 
shall be prepared by the Property Accounting Unit of the Division of Finance 

from the records of inventory and shall be signed by the State Work Projects 

Administrator. The reports shall be mailed so that they will arrive in the 

central office not later than July 15 and January 15, respectively. 

1. (Semiannual) Report of Value of WPA-Owned Property on Hand, WPA Form 781. 

2. (Annual) Report of WPA-Owned Motor Vehicles on Hand. (As of December 31, 
only.) 

3. (Semiannual) Itemized Report of WPA-Owned Major Construction and Automo- 
tive Equipment , WPA Form 782. 

4. (Semiannual) Itemized Report of WPA-Oumed Furniture and Of f ice Equipment, 
WPA Form 783. 

5. (Semiannual) Itemized Report of WPA- and Sponsor-Owned Sewing Equipment 
on Hand, WPA Form 784. 

At the time of preparation of the above-described inventory reports, special — Determina- 

attention shall be given to the accurate determination of the quantities of surplus 

serviceable property (in all categories) surplus to the needs of individual Property. 
operating units and/or the State Administration. The State Property Accountant 
and his representatives shall assist in the determination of surplus property 
conditions by the action described below. 

Inventory records shall be scrutinized for the following: 

1. For the determination of items of property in warehouses and stockrooms 
which have remained in storage without issuance or use for periods of 90 
days or longer. 

2. For the determination of slow-moving stocks in warehouses and stockrooms, 
where the quantity on hand is out of proportion to quantities issued. 

3. For the determination of items of expendable property on hand on operating 
projects which are apparently in excess of 60 days' requirements. This 
determination shall be made by averaging the quantities posted in column 7 
of WPA Form 747 as "Incorporated" or "Used" for the past several months. 
This average monthly usage divided into the quantity currently on hand 
will disclose the approximate numUer months' supply on hand. More than 
2 months' supply on hand is an index of a surplus condition. 

The State Property Accountant shall prepare lists of all property disclosed — —Lists 
by the inventory records to be in apparent excess to needs, and shall submit I°j[ed ^°'"' 
copies to the State Administrator and to the director of the division con- 
cerned for appropriate action. It is pointed out that these lists are only 
indexes to a condition which may or may not represent actual surplus conditions 
when analyzed by the operating divisions. 

Added Sept. 8, 1941 



4.3.032 • FINANCE 



Report of 
Value of WPA- 
Onrned Property 
On Hand, WPA 
Form 781. 

— Routing. 



— Classifica- 
tion of 
Property. 



— "Si^jplemental 
Information, " 



REPORT OF VALUE OF WPA-OWNEO PROPERTY OH HAND, WPA Form 781 

Report of Valui of WPA-Oioned Property on Hand, WPA Form 781, shall be pre- 
pared semiannually in at least an original and three copies. The original 
and first carbon copy shall be submitted to the Assistant Commissioner in 
charge of the Engineering and Project Control Divisions. One carbon cony 
shall be submitted to the regional office. 

The classes of pronerty itemized in the renort are identical with those 
defined on oage 4.3.006. The Identification Type Numbers in column 1 cor- 
resnond with the type number required to be shown on inventory record forms 
(WPA Forms 712 and 747). Values shown in the WPA Form 781 shall be a sum- 
mation of current values for the numbered type of property recorded in the 
records of inventory segregated between administrative unit, Supply Fund 
Account, and operating projects. 

The value of sponsors' property, or property on loan to or rented by the 
iVPA shall not be included in the report. 

The ^PA Form 781 is self-explanatory as to compilation. All entries shall 
reflect dollar values and not quantities. 

The values of the "Average monthly consumption of expendable property" 
shall be the actual values, computed and taken from WPA Forms 747 as required 
on nage 4.3.014. 

The "Supplemental Information" required at the foot of WPA Form 781 shall 
be related to the Supply Fund Inventory Account only. The values for protierty 
contracted for but not yet delivered, when added to the values of the resnec- 
tive Supply Fund Inventories recorded on the WPA Form 731, shall equal the 
values of the corresponding inventories recorded on lines 38, 39, and 40 of 
the Supply Fund Report, WPA Form 724a, as of the same date. 



Added Sept. 8, 1941 



PROPERTY INVENTORY RECORDS AMD REPORTS • 4.3.033 



FEDERIL WORKS ASEHCY 
WORK PROJECTS 4DHI « I STRATI OK 



REPORT OF VALUE OF WPA-0«NED PROPERTY ON HAND 



Ider.t 


! ' 

Classes of property 
(1) 


Dollar value of property owii&l by — 


type 
nuBber 


Adnln. 
unit 
(2) 


Supply 
ftmd 
(3) 


Opera tlnji 

projects 

(4) 


Total 

(5) 


1 


Equipment 
Major construction 






1 




2 


Automotive 






; 




3 


Shop 










4 


Industrial (except sewing nmchlncs) 










4A 


Sewlni' oiachines and sewlnc-roon equlpnent 










5 


Sclffntlfic and engineering 










6 


Art an.l craft 










7 


EduoiUonal 










8 


Office {labor-saving machines, etc.) 










9 


Cuinp 










10 


Minor nonstnictlon 










11 


ftjmlture 










12 


Accessories 












Subtotals (1 through 12) 










12A 


Ulscellaneous nonexpemltible propertj- not classified 
otherwise 










13 


Materials and SuDplies 

Expendable naterlals aral sur'pHes (except textiles and 

flnUngs) procured for Uie purpose of incorporation 











14 


Textiles and findings 










15 


Expen.lable materials and supplies produced hy WPA produc- 
tion activities for VPk use 










16 


Consumable expendable property, such as gasoline, other 
(Viols, oil, etc. 










17 


Office supplies, such as paper, pencils, ink, etc. 










18 


i'lrst-dld and safety supplies 










19 


Inplenents 












Totals (1 through 19) 










und IB 


Avenifie monthly consumption of expendable property as de- 
scrlbeil above 










11 


Average monthly consumption — textiles 










17 


Average monthly cons umpU on— office supplies 










Ifi 


Average monthly consumption — first-aid and safety supplies 












Total average monthly consumption — expendable property] 


1 









rVepai-ed by 



Approved: 



fstate Proptri)' t 



In.iicdte the dollar value of undelivered 
portions of jwrchase orders recorded in 

the Supply Fund Account only. 



SUPPLEKENTAL liFORHATION 



fqulpnen t $ _ 

Uaterlals and supplies $_ 
Inplenents $_ 



(Thts fom to he •KineoCrai^r-.ed locally) 



Added Sept. 8, 1941 



4.3.034 • FINANCE 



Report of 
WPA-Oned 
Motor 

Vehicles on 
Hand. 

— Source. 



-Preparation. 



— Report ing 
Classification. 

— — Passenger 
Automobiles. 



— — Motor 
Busses. 

— —Trucks, 
Tractors, etc. 



— — Trailers. 



— — Semi- 
trailers. 



— — Motor- 
cycles. 



— Items Not 
To Be Reported. 



Annual Report of WPA-Owned Motor Vehicles on Hand 

There shall be submitted in conjunction with the semiannual Re-port of Value 
of WPA-Owned Property on Hand, WPA Form 781 (see page 4 . 3.032) as of December 31, 
a separate report of WPA-owned motor vehicles on hand of the types outlined 
below. The report of 'i\iPA-owned motor vehicles on hand shall be prepared by the 
Property Accounting Unit from the records maintained on Inventory Record of 
Equipment, WPA Form 712, signed by the State Administrator or his authorized 
representative and submitted in duplicate to the Assistant Commissioner in 
charge of the Engineering and Project Control Divisions, tfork Projects Admin- 
istration, IVashington, D. C. , with the original of the Report of WPA-Owned 
Property on Hand, WPA Form 781. 

No printed form is provided for the preparation of the report of WPA-owned 
motor vehicles on hand. The report shall show only the number of units on 
hand of the general types listed and defined below. Values shall not be 
shown on the report, and it is not required that categories of ownership 
(such as administrative unit, supply fund, or operating project) be shown. 



Reporting Classification 
Passenger automobiles 



Motor busses 

Motor trucks, tractor- 
trucks, tractors, etc. 



Trailers and semitrailers 



Definition 

Include all motor vehicles designed 
to carry seven passengers or less, 
ambulances, hearses, etc. Do not in- 
clude combination vehicles designed 
to carry passengers and freight but 
report such items as trucks. 

Include all vehicles designed to 
carry more than seven passengers. 

Include all motor vehicles designed 
as single units for carrying freight 
on highways, fire and salvage appa- 
ratus, and vehicles used to draw 
other vehicles on highways. (Note. — 
Tractor-semitrailer combinations 
shall be reported as two vehicles; 
i.e., a tractor-truck and a semi- 
trailer. ) 

Trailers include vehicles without mo- 
tive power designed for carrying 
freight or passengers wholly on its 
own structure and for being drawn by 
a motor vehicle. 

Semitrailers include vehicles of 
trailer type designed for use with 
a motor vehicle in such manner that 
some part of the weight of the semi- 
trailer rests on or is carried by 
the motor vehicle. 



Motorcycles 



Include all vehicles commonly so des- 
ignated, and also three-wheeled motor- 
cycles and motorcycles with sidecars. 

The reoort of WPA-owned motor vehicles on hand shall not include (1) animal- 
drawn vehicles; (2) vehicles abandoned or otherwise not capable of being used; 



Added Sept. 8, 1941 



PROPERTY INVENTORY RECORDS AND REPORTS • 4.3.035 



(3) agricultural machinery; or (4) caterpillar tractors and other construction 
equipment not normally operated on highways, roads, or streets for trans- 
portation purposes. The following certification shall be incorporated in the 
report: 

I hereby certify that all vehicles are identified with the official 
shields and carry the official license tags as prescribed by regulations. 



Signed. 



(state Administrator) 
Added Sept. 8, 1941 



4.3.036 • FINANCE 



Itemized Report 
of WPA-Owned 
Major Construc- 
tion and Auto- 
motive Equip- 
ment, WPA 
Form 7 82. 



—Totals Shall 
Agree With WPA 
Form 7 81. 



Semiannual ITEMIZED REPORT OF WPA-OWNED MAJOR CONSTRUCTION 
AND AUTOMOTIVE EQUIPMENT, WPA Form 782 

Semiannual Itemized Report of WPA-Owned Major Constructi on and Automotive 
Equipment , WPA Form 782, shall be prepared in at least three copies. The 
original and first carbon copy shall be submitted to the )\ssistant Commissioner 
in charge of the Engineering and Project Control Division, Washington, D. C. 
WPA Form 782 shall be duplicated locally. The report shall be compiled in 
accordance with the following instructions: 

Column 1. — Briefly describe the type of equipment; such as l^-ton stake-body trucks; 3 cu. 
yd. dump trucks; 1 cu. yd. power shovels; 5-passenger automobiles; skip loaders, compressers, 
concrete mixers, and bucket-hoist units by capacities; etc. Do not give engine, serial, or 
other Identifying numbers. 

Columns 2 Through 7. — Distinguish the ownership of the equipment described In column 1 
between administrative unit, supply fund, and operating projects, showing the number of 
units and the values. 

Colunns 8 and 9. — Enter the total ^umber of units and the total value (the sums of entries 
on the same line In columns 2 through 7 as appropriate). 

The total value of all equipment reported on WPA Form 782 shall agree with 
the total values shown for similar items on semiannual Report of Value of 
VPA-Owned Property on Hand, WPA Form 78 1. 

Column A. — Enter the number of units and value of the property owned by and In the exclusive 
use and management of activities under the Supply Fund Account that Is not available for 
Issuance to operating projects. 

Column B. — Enter the number of units and value of the property owned within the Supply 
Fund Account but maintained as "stock," for use of operating projects or other operating 
units. 

Column C. — Enter the number of units and value of the property owned by projects but used 
exclusively for purposes of project management. (Example: Automobiles for use of project 
supervisors, etc.) 

Column D- — Enter the number of units and value of the property owned by projects and used 
exclusively In authorized project operations. 



J-cicral Works Acetity 
MPA Form 782 

(Revlsta ?( W40) 








FEDERAL WOfiPtS AGE 
WORK PROJECTS AOHlHi 


CY 
STRATIOH 






Pj^e_ 


of_ 


-pii^es 


ITEMIZED REPORT OF WPA-OWNED MAJOR CONSTRUCTION 
AND AUTOMOTIVE EQUIPMENT 








Tj-pe of property 


uwiieii by 


To till 
units 


Total 
value 


Lhmeil by 


Admin, unit 


Supply Aind 


Operating 
projects 


Supply fund 


i;|ieriitiji£ projects 


Units 


Value 


Units 


Va.lue 


Units 


V^ue 


Mttiiu^ement 


(B) 
Stock 


Miina^neiit 


(II) 
ijpe rut ions 


(I) 


(2) 


(3) 


(4) 


(5) 


(6) 


(7) 


(6) 


(9) 


Units Value 


Units Vulue 


Units 


V^lue 


Units 


Value 





































-^ 


— 




-- — 1^___ 


L^^ — 




■~- — -^ 


^ 


r^-___^ 





r^ 








— -| _ 




' 






~~~-^-| 


TotaU 


















1 
















1 


























l3-.t 









fr/ils form lo be iti^eoCrapFied locaU;j) 



Added Sept. 8, 1941 



PROPERTY INVENTORY RECORDS AND REPORTS • 4.3.037 



Semiannual ITEMIZED REPORT OF WPA-OWNED FURNITURE AND OFFICE EQUIPMENT, 

WPA Form 783 

Semiannual Itemized Report of Furmture and Office Equipment, WPA Form 783, 
for selected items specif ied herein, shall be prepared in an original and three 
copies. The original and first copy shall be submitted to the Division of 
Administration, attention of the Director of the Administrative Service Section, 
of the central office. The second copy shall be forwarded to the Regional 
Director. WPA Form 783 shall be duplicated locally. 

Separate reports shall be prepared on WPA Form 783 as follows: 

1. A summary report showing the combined number of units of furniture and 
office equipment owned by the Work Projects Administration, loaned to 
the Work Projects Administration, and rented by the Work Projects Admin- 
istration. 

2. A report showing the number of units and value of WPA-owned furniture 
andoff ice equipment. This report shall include only those units purchased 
from WPA funds or those for which title has been transferred to the Work 
Projects Administration. 

3. A report showing the number of units of furniture and office equipment 
on loan to the Work Projects Administration from State Relief Administra- 
tions, project sponsors, and other local. State, and Federal agencies. 

4. A report showing the number of units of furniture and office equipment 
rented by the Work Projects Administration. 

Each of these four separate reports on WPA Form 783 shall be appropriately 
designatedto indicate whether the data included thereon refers to (1) summary 
of all furniture and off ice equipment, (2) WPA-owned items, (3) items on loan, 
or (4) rented items. 



Itemized Report 
of WPA-Owned 
Furniture and 
Office Equip- 
ment, WPA 
Form 783. 

— Preparation. 



— — Types of 
Reports. 



Feileral Works Aeency 
WPA Form 780 
(H<vi5eo inf*0) 










FED 


R*L W 
ECTS 














WORK PRO 

1 TEM 1 ZED REPORT 
AND OF 


ADHIh 


ISTRATION 


F WPA-0«NED FU RN 1 JURE 
F 1 CE EOU 1 PMENT 


Type of property 


Owned by 


Total 


Total 
value 


Admin, owned 


Project and supply fund owned 


Admin, unit 


Supply fund 


Operating 

project 


No. units 
in use 


No. units 

In stock 

(not in use) 


No. lAilts in use 


No. units 

In stock 

(not in use) 


Supply 

f\ind 
management 


Project 
management 


Project 
operations 


Uiilts Value 


Units 


Value 


Units 


Value 




(1) 


(2) {3) 


(1) 


(5) 


<e) 


(7) 


(8) 


(9) 


(A) 


(B) 


(0 


(D) 


W) 


(F) 






























^ — ' — — 


L— — -^ 


-J 




—^-^.^ 


— ^ — 1 


r~~~~-r— 




r 










1 ^— -"^ 


f- ' 


^^^^ 


Totals 




























] 








(sute PropBTiy 




















(3 




rat or) 



IThis form to be Ktneotraphed localliji 



Colttnn 1. — Only the selected list of Items of Turnlture and office equipment shown below 
shall be Included In this column. Data for Items not Included In this listing shall be 
excluded from the report. Do not report locally made furniture unless the Items are finished 
and have value and utility comparable with commercially manufactured property. 



— — Columnar. 



Added Sept. 8, 1941 



4.3.038 • FINANCE 



FURNITURE 



Chairs 

Office: 

Swivel — with and wlthouc arms 
Leg-type — with and without arms 
Typists 

Other 



DesKs 
Office: 

Flat-top typewriter: 

Compartment in left or right pedestal 
Drop at center, right or left side 
Other 



Tables 
Office- 
Other 



■flat-top 



EQUIPMENT 



Copy holders 
Lever-operated 

Machines 
Bookkeeping 
Billing 
Listing: 
Adding: 

Hand-operated 
Electric 
Printing Calculator 
Nonllsting: 
Calculators: 
Hand-operated 
Electric 
Comptometers: 
Hand-operated 
Electric 



Machines — Continued 
Duplicating: 

Stencll-type (Mimeograph or similar) 
Composltlon-roll-f Urn and liquid type 
{similar to Ditto and Standard Mailing 
Machine) 
Mult 11 1th 
Multlgraph 
Addressograph 
Other (excluding accessory equipment) 

Filing cabinets 

Uprlght-letterand cap size (4 and 5 drawers) 
Other 



Typewriters 

11 and 12 Inch 
14 Inch and over 

Dictating machines 
Transmitter 
Transcriber 
Shaver 

Columns 2 Through 7. — The separate report covering WPA-owned Items shall reflect the divi- 
sion of ownership of the property listed In column 1 among the administrative unit, supply 
fund, and operating projects, showing the number of units and values. For the reports on 
WPA Forms 7R.'^ covering Items loaned to and rented by the Work Projects Administration, these 
columns shall reflect the number of units In use by the administrative unit, supply fund, 
and operating projects, but no values shall be shown. The summary report shall contain In 
these columns a consolldatLon of Items owned and m use by the administrative unit, supply 
fund, and operating projects, with no values being shown. 

Colwfms 8 and 9. — Enter In these columns, on the separate report covering WPA-owned Items, 
the total number of units and total value (the sum of entries on the same line In columns 2 
through 7, as appropriate). For the summary report and those covering Items loaned to 
and rented by the Work Projects Administration, no entries shall be shown In column 9. 

Entries in columns A to F inclusive shall be made as detailed below. The 
data in columns A and B shall be related to administratively owned property 
only. Data in columns C to F inclusive shall be related, without distinction, 
to property owned by operating proiects and the Supply Fund Account. 

Column A. — Enter the number of units of administratively owned property actually In use 
at the time of the report. 

Column 8. — Enter the number of units of administratively owned property In stockrooms, 
available for but not In actual use. 

Column C. — Enter the number of units of property In the exclusive use and management 
of activities under the Supply Fund Account that Isnot available for issuance to operating 
units. 

Column D. — Enter the number of units of property In the exclusive use of project of- 
fices for management purposes. 

Column S. — Enter the number of units of property In use In authorized project operati ons, 
as distinguished from project management. Normally, furniture and office equipment is 
authorized for use In the operation of projects only In the case of certain projects of the 
Division of Community Service Programs. 

Column F . — Enter the number of units of property In warehouses and project stockrooms 
that Is available for but not In actual use. 



Added Sept. 8, 1941 



PROPERTY INVENTORY RECORDS AND REPORTS • 4.3.039 



Where there Is a question as to whether Items of equipment are used for project management 
or project operations, classify under column E if used substantially for project opera- 
tions. 

There shall be prepared and submitted with WPA Form 783, a list of any of- —List of 

fice equipment not in actual use due to unserviceable condition, but which is ^"^?"^"^'?^ 

being heldsubject to "trade-in" at time of subsequent replacement by purchases ment. 

of new equipment. A statement shall be made as to whether or not the items 

on the list of "trade-in" equipment are included on the accompanying WA 

Form 783. 

Added Sept. 8, 1941 



4.3.040 • FINANCE 



Itemized Re- 
port of WPA- 
and Sponsor- 
Orned Sewing 
Equipment on 
Hand, WPA Form 
784. 



Semiannual ITEMIZED REPORT OF WPA- AND SPONSOR-OWNED SEWING EQUIPMENT ON 

HAND, WPA Form 784 

Semiannual Itemized Report of WPA- and Sponsor-Oumed Sewing Equipment on 
Hand, WPA Form 784, shall be prepared in an original and two copies. The 
original and first copy shall be submitted to the Assistant Commissioner, 
Division of Community Service Programs, Washington, D. C. Prior to approval 
by the State Administrator and submission to the Assistant Commissioner this 
report shall be submitted to the State Director of the Division of Community 
Service Programs for review. WPA Form 784 shall be duplicated locally. The 
report shall be compiled in accordance with the following instructions. 



IIPA Porn 781 



FEOERtL VODIS IGEMCY 
WORK PROJECTS AOH I M I STRAT ION 



ITEUIZED REPORT OF WPA- AND SPONSOR- OWN EO 
SEWING EQU IPMENT ON HAND 











Drtt.^ 










Sponsor- 
owned 


WPA-owned 




Types of sewing equipment 


Supply ftmd 


Operating 


Total 


Total 




biuaber) 


(nuaber) 


(nuaber) 


(niaber) 


(nuMber) 


U) 


(2) 


(3) 


(4) 


(5) 


(6) 


A- Sewing Bachlnes 

1. Uoaestic treadle 

2. Doaestlc electric 
•3. Heavy-duty treadle 

J. Power — single riiwdle — lock sUtch — lrellvldu/»I noiopdrlve 

5. Power — single needle — lock stitch — sha.ft drive 

6. Specials— Inllvldu&l Botor drive 

7. Specials— shaft drive 












Subtotals A 












B. rutting rooa and Blscellaneous sewing equipment 
1. Power cutters 

.;. Cloth spreaders ^ 
3. Pressing aachlnes 
I. Drllilng Bachlnes 
5. Labeling Bachlnes 












Subtotals B 












C. M&ttress-Baking mcliinery 












Total 













Prepared by 
Hevlewed oy 



(scitt Ptrtecor of Counjntir Service ?iTfr«>B) 



[SUM Idalnlitr 



iThl3 font to te alKeotraplied locallyl 



—Columnar 
Preparation. 



Oolunn 1. — Only tyx>es of equipment Included In the accompanying specimen form shall be 
reported, as follows: 



A. Sewing machines 

1-e. Domestic treadle and domestic electric 

Include all those types of sewing machines ordinarily sold for domestic or home 
use, also dressraalter or professional models such as Singer 1200-1. 

s. Heavy-duty treadle 

Include 31-15 type machines operated by treadle. 

4-5. Power — single needle — lock stitch 

Include all medium- and high-speed motor-powered single-needle lock- sCl tch sewing 
machines, except those described under special machines. 



e-7. Specials 



Include machines with two or more needles. Include all overedglng, buttonhole, 
button-sewing, and bartacKlng machines, etc. (Attachments to regular machines for 
making buttonholes or for other special operations do not place the machine in 
this category. Machines shall be classified as without attachments.) 



PROPERTY INVENTORY RECORDS AND REPORTS • 4.3.041 



B. Cutting room and miscellaneous sewing equipment 

1. Power cutters 

Include all round-iailfe or straight-knife cloth-cutting machines. 

2-5. Miscellaneous sewing equipment 

Include cloth-spreading machines, steam pressing machines, drilling machines, and 
labeling machines as Indicated. Do not Include hand Irons or small hand tools. 

C. Hattress-mafclng machinery 

Include all motor-driven equipment. 

Column 5.— Indicate the quantity of property listed In column 1 that Is owned by the proj- 
ect sponsor. In the case of sewing machines, the number of units shall be the number of 
machine heads. 

Columns 3 and 4. — Distinguish the ownership of machines and equipment described In column 1 
between the Supply Fund Account and operating projects, showing number of units. In the 
case of sewing machines, the number of units shall be the number of machine heads. 

Column 5. — Entries shall be the sura of columns 3 and 4. 

Column 6. — Entries shall be the sum of columns 2 and 5. 

Added Sept. 8, 1941 



Chapter 4 



INJURY COMPENSATION AND DAMAGE CLAIMS 



PART I. ADMINISTRATION OF COMPENSATION LAWS AND REGULATIONS 

The provisions of law governing the eligibility for disability and death 
compensation benefits of persons qualifying as administrative and nonadminis- 
trative employees of the United States, who are paid from funds appropriated 
by the Emergency Relief Appropriation Act of 1939, are set forth in the follow- 
ing subsections. 

Compensation for Administrative Employees.— Administrative employees quali- 
fying as civil employees of the United States are eligible for compensation 
under the provisions of the Federal Compensation Act of September 7, 1916. 
The procedure for reporting and processing compensation claims of injured ad- 
ministrative employees is prescribed in Regulations Governing Administration 
of the United States Employees' Compensation Commission. Local payments of 
compensation shall not be made to such employees. 

Compensation for Nonadmini strati ve Employees. — The Emergency Relief Appro- 
priation Act of 1939, section 24, provides that the provisions of the Act of 
February 15, 1934, as amended, relating to disability or death compensation 
and benefits shall apply to persons (except administrative employees qualifying 
as civil employees of the United States) receiving compensation from the appro- 
priation foi: services rendered as employees of the United States. Procedure 
governing the reporting of compensation claims of noneidministrative employees 
is set forth in chapter 1 of this volume. Procedure governing the processing 
of such claims is set forth inRules and Regulations No. lof the United States 
Employees' Compensation Commission and in this chapter. 

Authority of United States Employees' Compensation Commission 

The United States Employees' Compensation Commission is the agency charged 
with the aulministration of compensation laws enacted by Congress for the bene- 
fit of Federal employees. The commission has final authority to decide all 
questions arising under the Compensation Act and its finding of facts and 
decision upon the merits of any claim presented under or authorized by this 
act is not subject to review. 



Legal 

Provisions for 
Compensation. 



— Appointive 
Employees. 



— Assigned 
Enployees. 



Authority 
of U. S. 
Employees' 
Compensation 
Commission. 



4.4.001 



4.4.002 • FINANCE 



Authority of Work Projects Administration in Administration of Compensation 
WPA Authority The authority of the Work Projects Administration in the administration of 

Compensation Compensation is limited to authorizing (1) medical treatment of employees who 
Administration, unquestionably have sustained a traumatic injury by accident while in the 
performance of duty, but under no circumstances may medical treatment be 
authorized for a disease or illness in any form unless the disease or illness 
is the natural result of an injury by accident sustained while in the per- 
formance of duty, (2) medical examination where it is doubtful that the em- 
ployee's injury was sustained in the performance of duty or that the need for 
medical treatment resulted from such injury, and (3) local payments of initial 
installments of compensation for the first 30 days of disability, following a 
3-day waiting period, of a noneidministrative employee unquestionably injured 
in the performance of duty. 

Responsibility The WPA State Compensat ion Of ficer or his designated represent at ive is charged 
Cora^n ^t"n ^i^h the responsib ility of author izing local payment s of compensat ion in injury 
Officers. cases involving WPA non£idministrative employees and nonadministrative employees 

on recreational demonstration and work camp projects of the National Park Serv- 
ice, Department of Interior (see page 4.4.006 and Special Bulletin WP No. 18 
of the United States Employees' Compensation Commission). 

—Limitation No Officer or employee of the Work Projects Administration has authority to 

o Aut ority. allow, disallow, or compromise a claim for compensation or for medical expense 

incurred in the treatment of an employee allegedly injured in the performance 

of duty other than as outlined above. 



INJURY COMPENSATION AND DAMAGE CLAIMS • 4.4.003 



Organization of State Compensation Section 

The Division of Finance of each State Work Projects Administration shall in- 
clude a Compensation Section heeided by a qualified State Compensation Officer. 
The appointment of the State Compensation Officer shall be with the approval 
of the State Director of Finance and the Assistant Commissioner, Divisions of 
Finance and Administration, Federal Work Projects Administration. 

The State Compensation Officer shall be responsible for the administration 
of compensation in the State. All reports to, and correspondence with, the 
United States Employees' Compensation Commission shall be cleared bytheState 
Compensation Officer. Subject to the approval of the State Administrator and 
the State Director of Finance, the State Compensation Officer may appoint 
field compensation representatives. Such field compensation representatives 
shall report directly to the State Compensation Officer and shall, ingeneral, 
represent the State Compensation Officer in their respective areas with regard 
to all matters involving injury compensation. 

The State Compensation Off icer shall approve the qualifications of his assist- 
ants and other personnel responsible to him. The State Compensation Officer 
shall be appointed a certifying of f icer to enable him to certify compensation 
pay rolls. 



Establishment 
of State 
Compensation 
Section. 



State 

Compensation 
Officer and 
His Staff. 



— Approval of 
All Staff 
Personnel. 



Revised June 23, 1942 



'1.4.004 • FIfJANCE 



Principal 
Duties of 
State 

Compensation 
Officer. 

—Handle All 
State Contacts 
With Commission. 

— Instruct All 
Subordinates 
as to Duties. 



— Effect 
Prompt, 
Adequate, and 
Accurate 
Reports. 



Responsibilities and Duties of State Compensation Officers 

The principal responsibilities and major duties of State Compensation Officers 
shall include the following in accordance with the regulations and instructions 
of the commission: 

1. Handling all matters with the United States Employees' Compensation Com- 
mission involving the State Administration. 

2. Instructing subordinates and representatives of the Division of Finance 
regarding their obligations to injured employees and the procedure for 
submitting compensation claims and reports. The State Compensation Of- 
ficer shall be thoroughly familiar with the practices and standards of 
the United States Employees' Compensation Commission. He shall disseminate 
to his subordinates and representatives of the Division of Finance per- 
tinent regulations relating to compensation procedures, including neces- 
sary instructions supplementary to the procedures issued by the United 
States Employees' Compensation Commission and the Work Projects Adminis- 
tration, Washington, D. C. 

3. Effecting the prompt, accurate, and adequate reporting of injuries in 
accordance with regulations. Where the injured employee is paid from 
administrative funds, it shall be clearly indicated by placing the words 
"Administrative Employee" in the upper left corner of Of ft cial Superior's 
Report o/ Injury, Compensation Form CA-2 • In all other employees' injury 
cases, the words "Nonadministrative Employee" shall be placed in the 
upper left corner of the form. 



— Maintain 
Records. 

— Authorize 

Local 

Payments. 



— Maintain 
Cordial 
Medical 
Relations. 



— Cooperate 
in Aiding 
Re assignments 
of Injured 
Personnel 
on Recovery. 



— Cooperate in 
Investigating 
Dsubtful Cases. 



— ^Assist in 
Rehabilitation. 

— Report 
Special 
Hazards to 
Safety. 



4. Maintaining adequate records of all injuries and establishing an efficient 
follow-up system for open claims. 

5. Authorizing local payments of compensation for the first 30 days of dis- 
ability, following a 3-day period, where the employee was unquestionably 
injured in the performance of duty. This responsibility includes the 
preparation of areporttothe pay roll office of the Division of Finance 
on WPA Form 511 of the compensation payment to which the injured employee 
is entitled and the certification of the pay roll prepared on WPA Form 511 
(see pages 4.2.0^-4.2.031). 

6. Maintaining cordial relations with medical societies and hospital associa- 
tions in the State, and taking such steps as are necessary to insure 
proper medical care and treatment of employees injured in the performance 
of duty. 

7. Cooperating with other divisions ia the proper application of the provi- 
sions of employment regulations^ relating to the allowable lost time and 
preference in reassignment to which an injured employee is entitled, and 
to the termination of an employee suffering disability as the result of 
a compensable injury. 

8. Cooperating with the United States Employees' Compensation Commission in 
doubtful cases, and initiating and directing such special investigations 
as may be necessary to secure information requested by the commission. 

9. Cooperating with the State Vocational Education Board whenever a case 
suggests the need for assistance in rehabilitation. 

10. Directing the attention of the State Safety Consultant to any project 
with an unusual number of injuries and to any person who seems unduly 
prone to injuries. 



See appendix A, Item 4-1. 



Revised June 23, 1942 



INJURY COMPENSATION AND DAMAGE CLAIMS • 4.4.005 



11. Directing the attention of the State Director of Finance to any circum- —Report Ad- 
stances which seem to warrant correction and necessitate administrative mim strati veMat- 

ters to Director 
action. of Finance. 

12. Discharging in an efficient manner the terms of the agreement entered —Handle 
into with the National Park Service with respect to the compensation National Park 
claims of nonadministrative employees on recreational demonstration and Compensation, 
work camp projects of the National Park Service. Beyond the initial 

reports of injuries and information available at the site of the project, 
State Compensation Of ficers are responsible for the same duties in injury 
cases referred by the National Park Service as are performed in WPA 
injury cases (see page 4.4.006). 

13. Distributing thecorapensation placard calling attention to the necessity —Distribute 
for promptness in reporting accidents and securing medical treatment and ^"^ards'^"" 
explaining briefly the compensation benefits available to injured em- 
ployees. Quantities of the placards may be secured from the United 

States Employees' Compensation Commission upon request. 

14. Cards of acknowledgement shall be used for initial and supplementary —Identify 
submissions of correspondence to the Commission. These cards should be ^[[^(^^g^^o^ 
standard D. S. postal-card size, white or cream in color for the initial 

card and pink for the supplementary card. 

15. Maintaining an adequate supply of Compensation Forms within the State. —Maintain 
Such forms may be obtained from the United States Employees' Compensation Supply of 
Commission. 

15. Furnishing the nearest office of the Division of Investigation with a —Report 
complete copy of any compensation case reported to the United States cases to" 
Employees' Compensation Commission where there is evidence of fraud. Division of 
Full particulars regarding such cases shall be sent immediately to the invest- -at ion. 
Commission with a request for instructions as to further procedure. 

17. Keeping the Emergency Claims Division of the United States Employees' Report on Camp 
Compensation Commission currently informed of the assignment, reassign- M''c^i;^r*c '° 
ment, and separation of all physicians providing medical services in " " 
WPA work camps under existing regulations (see pages 2.5.068-2.5.077). 
The required information shall be obtained from the files of the Divi- 
sion of Finance. This information, which shall be submitted to the 
Commission promptly in duplicate, shall include the following: 

(a) The full name and address of each physician. 

(b) The, location of the camp to which each physician is assigned. 

(c) The date on which each physician's employment began. 

(d) The date on which any physician's employment ends. 

(e) The basis of each physician'-s assignment; i.e., whether on a full- 
time or per diem basis. 

(f) Advice as to whether each physician's services cover medical care 
necessary in WPA work camp compensable injury cases as well as non- 
compensable injury or illness cases, or whether each physician's 
services are limited to the care of cases of noncompensable injury 
or illness only, or to making physical examinations of certified 
persons prior to assignment. 

In addition to the above duties with respect to compensation, State Com- —Aid 
pensation Officers also shall be responsible for the investigation of damage Investigation 
claims and the submission of reports with respect to such claims to the Gen- claims, 
eral Counsel, Work Projects Administration, Washington, D. C. (see pages 

4.4.021-4.4.027). 

Revised May 10, 1941 



4.4.006 • FINANCE 



Responsibility 
for National 
Park Service 
Compensation. 



Field Work by 
National 
Park Service. 



Authorization 
of Local 
Payment. 



Routing of 
Compensation. 
Pay Roll in 
National 
Park Service 
Cases. 



Responsibil ity of WPA Compensation Section for Compensation Claims of Nat ional 

Park Service Project Employees 

By agreement with the National Park Service of the Department of Interior, 
the Work Projects Administration has assumed certain responsibilities with re- 
spect to compensation claims of nonadministrative employees on recreational 
demonstration and work camp projects of the National Park Service which are 
financed with funds appropriated by the Emergency Relief Appropriation Acts 
(see Special Bulletin No. 18 of United States Employees' Compensation Com- 
mission). The responsibilities of the WPA State Compensation Sections do not 
extend to the compensation claims of administrative and appointive employees 
on such projects. Such claims are handled through the regular channels of the 
Department of Interior. 

The project manager or project engineer of each recreational demonstration, 
or work camp project .of the National Park Service shall designate an injury 
officer to handle injury cases arising on the project. Such injury officer 
shall be responsible for preparing the initial claims and reports in each in- 
jury case and for authorizing initial medical treatment or examination. Beyond 
the initial reports, all investigations, adjustments, and related functions 
shadl be performed by the WPA State Compensation Section. 

Local payments of compensation may be authorized insuch cases by the State 
Compensation Officer in the same manner and subject tothe same limitations as 
WPA injury cases. Where a local payment of compensation is authorized by the 
State Compensation Officer, the project manager or project engineer or his 
designated representative shall prepare Pay Roll for Accident Compensation, 
WPA Form 511, in accordance with the instructions prescribed on pages 4.2.029- 
4.2.031. 

The Pay Roll for Accident Compensation. WPA Form 511, shallbe forwarded by 
the project manager to the WPA State Compensation Officer for certification 
and processing. The Treasury State Disbursing Clerk will effect the local 
compensation payment in such cases from the account of the United States Em- 
ployees' Compensation Commission available for the purpose. All forms required 
to be attached to the pay roll as submitted for payment shall be executed by 
the State Work Projects Administration. 



INJURY COMPENSATION AND DAMAGE CLAIMS • 4.4.007 



Regulations Governing Medical Treatment of Injured Employees 

Federal compensation laws prescribe that medical treatment of injured Fed- 
eral employees at Government expense shall be furnished by Federal medical 
facilities to the extent that such facilities are available and qualified to 
render the service required. In locations where Federal medical facilities are 
not available or where the Federal facilities available are inadequate to 
render the service required, employees injured in the performance of duty shall 
be sent to qualified physicians. A "qualified physician" is one who has gradu- 
ated from a recognized medical school with the degree of M. D. and who is 
licensed to practice medicine in the State, or an osteopathic practitioner 
within the scope of his practice as defined by State law. 

With respect to the referral of injury cases to physicians, the regulations 
of the United States Employees' Compensation Commission provide (1) that there 
shall be no discrimination under any circumstances against any qualified phy- 
sician because he is not a member of a medical association or society, (2) that 
injury cases shall be distributed among qualified physicians in as equitable 
a manner as possible, and (3) that a cumulative record shall be maintained 
showing the number of cases referred to each physician. 

To insure the availability of physicians and to provide for the equitable 
distribution of injury cases among qualified practitioners, the State Compensa- 
tion Officer shall endeavor to enlist the cooperation of the State medical 
association as follows: 

1. The State medical association shall be requested to furnish a list of 
practitioners in each locality who are desirous of participating in WPA 
injury cases under the regulations of the United States Employees' Com- 
pensation Commission. The State Compensation Officer shall add to such 
list the names of other physicians who are qualified and desire to par- 
ticipate in treating WPA injury cases. 

2. The State medical association shall be requested to appoint an individual 
or committee to survey the medical services rendered each month in WPA 
injury cases as reflected on the records of the WPA State Compensation 
Section, and to make such recommendations as may be appropriate to secure 
the most equitable distribution of cases among qualified physicians. 

3. The individual or committee appointed by the State medical Jissociation 
to survey the distribution of WPA injury cases among physicians will pre- 
pare a report each month as to the findings. Two copies of the report 
will be submitted to the State Compensation Officer who shall transmit one 
copy, together with any comment he may desire tomake, to the Compensation 
Section, Division of Finance, Work Projects Administration,, Washington, 
D. C. The report should be submitted so as to reach the Washington 
office not later than the last day of the month following the month cov- 
ered by the report. 

In States where the State medical association declines or advises that it is 
unable to make a monthly survey of the distribution of injury cases among phy- 
sicians, the State Compensation Officer shall advise the Compensation Section 
of the Washington office of the circumstances, including the reasons given by 
the association in its reply to the State Compensation Officer. 

Instructions relating to the authorization of medical treatment of injured 
employees are set forth in chapter 1, part VIII. State Compensation Officers 
shall make certain that the instructions prescribed therein are strictly ob- 
served, and that local compensation representatives follow up all cases under 
private medical care, secure medical reports, and endorse each voucher on 



Obtalnment of 
-Medical 
Services. 



Compensation 
Regulations 
on Medical 
Services. 



Obtainment of 
Medical 
Association 
Cooperation. 



—List of 
Practitioners. 



— Appointment 
of Medical 
Connittee. 



— Report of 
Conmittee. 



Advise as to 

Medical 

Cooperation. 



Instruction 
Reference on 
Reld Work. 



4.4.008 • FINANCE 



Compensation Form S-69. The endorsement of the local compensation representa- 
tive on vouchers prepared on Compensation Form S-69 shall read as follows: 

"I certify tnat the services covered by this voucher were rendered as 
claimed . 



(Title!" 

Submission of Public Voucher for Services and Supplies of Hospitals and Physicians . Com- 
Form's-69^°" pensation Form S-69, shallbe submitted when the injured employee is discharged 
from treatment, except when hospitalization or treatment extends beyond 30 
days. In the latter event, a voucher snail be prepared on Compensation Form 
S-69 at the end of each 30-day period, and each such voucher shall be accom- 
panied by a complete report from the attending physician as to (1) the condi- 
tion of the employee, (2) the diagnosis and prognosis, and (3) recommendations 
with reference to any further medical care. 

Limitation on Under no Circumstances shall State Compensation Officers or other officers 
Authority for ^^ employees of the State Work Projects Administration attempt to secure re- 

Adjustment r ^ o r 

of Claims. ductions or adjustments in amounts claimed on Compensation Form S-69. Where 
the claim is considered unreasonable or the treatment was not authorized, the 
State Compensation Off icer shall advise the United States Employees' Compensa- 
tion Commission by letter of the circumstances. The letter shall be submitted 
to the commission with the voucher. 

—Use of Trans- Under authority granted by the United States Employees' Compensation Com- 
portation mission. State Compensation Officers are authorized to issue transportation 
Injured Em- requests covering the transportation of injured employees. When it is nec- 
ployees. essary to issue a transportation request on Standard Form 1030 for the trans- 
portation of an iniured employee, the information printed on the line "Bill 
to" (Federal Works Agency, Work Projects Administration, the name of the city 
and'the State) shall be deleted and there shall be inserted "U. S. Employees' 
Compensation Com.mi.ssion, "'ew York City, \ew York." 

On the line marked "Appropriation" insert "Emergency Relief Employees ' Com- 
pensation Fund." No appropriation number will be required. 

First class railroad transportation shall be furnished iniured employees 
only when Pullman accommodations are required. When issuing transportation 
requests for coach travel only, use the designation "C" on the transporta- 
tion request under the word "Class" which appears in the box heading "Trans- 
portation . " 

Requests shall be manually signed by the State Compensation Officer or his 
designated representative on the original and duplicate and by the traveler 
on the original. The duplicate copy of the transportation requests, Standard 
Form 1031, used by an iniured employee, shall be forwarded immediately to 
the United States Employees' Compensation Commission , New York City, 'lew York. 

Revised June 23, 1942 



INJURY COMPENSATION AND DAMAGE CLAIMS • 4.4.009 



PART II. PROCESSING OF COMPENSATION CLAIMS AND FIELD REPORTS 

The processing of compensation claims and field reports by the State Com- 
pensation Section involves (1) the maintenance of asystemof records and files 
in order to provide detailed information and records pertaining to compensation 
activities within the State, (2) cooperation with the State Safety Section by 
providing pertinent information, and (3) the preparation of documents for 
compensation payments. 

Compensation Records and Files of State Compensation Sections 

Each State Compensation Section shall maintain a filing system divided into 
two main sections; namely, "Active cases" and "Closed cases." With the ex- 
ception of vouchers executed on Compensation Form S-59, the files shall con- 
tain duplicates of all documents sent to, and correspondence with, the United 
States Employees' Compensation Commission and the originals of other writings. 
Satisfactory records shall be maintained of vouchers executed on Compensation 
Form S-69. 

All correspondence, claims, sind reports regarding injuries which are received 
from projects by off ices of State Work Projects Administrations shall be deliv- 
ered unopened to the Compensation Section. 

Compensation records which shall be maintained by each State Compensation 
Section are as follows: 

1. An "Individual Injury Record" which shall be prepared upon receipt of 
each Employee ' s Notice of Injury and Original Claim for Compensation 
.md Medical Treatment, Compensation Form CA-I, and which shall reflect 
(1) the name and address of the injured employee, (2) the claim number 
assigned, (3) the date of the injury, and (4) the nature of the injury. 

2. An "Injury Claim Register," the first nine columns of which shall reflect 
the identical information to be shown in the nine columns of Injury Claim 
Register for Safety Section, WPA Form 360 (see page 4.4.010). The Injury 
Claim Register may be maintained by areas, districts, etc., and shall' 
reflect the information necessary for preparing reports to the United 
States Employees' Compensation Commission, to the Compensation Section 
of the Washington office, or to the State Administrator. 

3. A "Compensation and Medical Expense Record" which shall be prepared upon 
the receipt of each Compensation Form CA-1 and which shall reflect in- 
formation as to (1) the name and address of the employee, (2) the claim 
number, (3) the date and nature of the injury, (4) the employee's rate 
of pay as of the date of injury, and (5) compensation paymeats made and 
medical expenses incurred in the case. 

4. A cumulative list of the number of ceises referred to each physician (see 
page 4.4.007). 

5. A file shall be maintained for reference purposes of all accident re- 
ports, WPA Forms 351. 

Suggested forms for the maintenance of compensation records will be furnished 
by the Compensation Section of the Washington office. 



Maintenance of 
Filing System. 



Confidential 
Nature of 
Mail. 



List of 

Compensation 

Records. 

— Individual 
Injury Record. 



— Injury Claim 
Register. 



— Compensation 
and Medical 
Expense 
Record. 



— Cumulative 
Case List by 
Physicians. 

— ^^PA Form 
3J1 File. 

Suggestions 
for Forms. 



4.4.010 • FINANCE 



Injury Claim 
Register for 
Safety 
Section, 
WPA Fonn 360. 



Change of 
Status of 
Injury Cases, 
WA Fonn 361. 



Instructions 

on 

Preparation. 

—WAVomiiO. 
Use. . 



Use and Preparation of INJURY CLAIM REGISTER FOR SAFETY SECTION, WPA Form 360, 
and CHANGE OF STATUS OF INJURY CASES, WPA Form 361 

Injury Claim Register for Safety Section, WPA Form 360, is designed to pro- 
vide the Safety Section of the State Division of Operations with information 
regarding injury compensation claims received by the State Compensation Section 
in order that the Safety Section may determine (1) whether Accident Report, 
WPA Form 351, has been executed for each accident reported to the Compensation 
Section, and (2) whether the records of the Safety Section are in. agreement 
with those of the Compensation Section. 

Change of Status of Injury Cases, WPA Form 361, is designed to inform the 
Safety Section of any change in the status of an injury compensation case 
subsequent to the notification on WPA Form 350. (For instructions relating to 
the useof the information by the Safety Section, see other WPA regulations.)^ 

Instructions relating to the preparation of WPA Forms 360 and 361 are set 
forth in the following subsections. 

Preparation of INJURY CLAIM REGISTER FOR SAFETY SECTION, WPA Form 360.— As 
provided on page 4.4.009, "Injury ClaimRegister" maintained by the Compensation 
Section shall reflect the identical information to be shown in the nine columns 
of WPA Form 360. This will enable WPA Form 360 to be prepared as a carbon 
copy of the first nine columns of the Compensation Section's "Injury Claim 
Register." WPA Form 360 shall be routed to the State Safety Consultant upon 
the completion of each page unless other arreingements for the submission of 
the report are agreed upon between the State Compensation Officer and the 
State Safety Consultant. 



WA Fono 360 



FEDERAL iOKAS AGENCY 

■ORX PROJECTS ADHI HI STRATI OH 

«JURY CLAIM REGISTER FOR SAFETT SECTION 




— —Columnar The entries required in the columns of WPA Form 360 are as follows: 

Entries. 

Columns 1 Through 5. — Self-explanatory. 

Column 6. — Encerachecli mark If time was lost due to tne Injury beyond the date on which 
the accident occurred. E\ren though the project or employee was not scheduled to worn on the 
day tollowlag the accident, the case shall be treated as a "lost time" case if the medical 
evidence reveals that the employee would not have been able to work on the day following the 
accident. 

Column 7. — Enter a check mark if no time was lost following the date of the accident or 
if the medical evidence reveals that no tine should have been lost. 

Column 8. — Enter a cbeck mark If no time was lost following the date of the accident but 
the medical evidence reveals that the Injured employee was unable to perform his regular 
work. 

Column 9. — If notice of disallowance of the claim Is received by the Compensation Section 
prior to the submission of the form to the Safety Section, the date of disallowance shall 
be entered In this column. Where notice of disallowance or other change In the status of 
the case Is received after the form has been transmitted to the Safety Section, Change of 
Status of Injury Cases, WPA Form 361, shall be executed (see subsection below). 



See appendix A, Item 4-2. 



INJURY COMPENSATION AND DAMAGE aAlMS • 4.4.011 



Preparation of CHANGE OF STATUS OF INJURY CASES, WPA Form 361 Any change 

in the status of an injury compensation case subsequent to the submission of 
WPA Form 360 to the Safety Section shall be promptly reported to the State 
Safety Consultant on Change of Status of Injury Cases, WPA form 361. 

Notification of the change of status of the caise shall be -shown on WPA Form 
361 by a check mark in the appropriate column; e.g., if previously reported 
on WPA Form 360 as a "lost time" case, and subsequent information received 
by the Compensation Section reveals that no time was lost, or that none should 
have been 'lost in view of the medical evidence, then the change of status 
shall be indicated on WPA Form 360 with a check mark in the column entitled 
"No lost time." Similarly, if a case had previously been reported on WPA Form 
360 as a "no time lost" case, and subsequent information reveals that time was 
lost, the change of status shall be indicated on WPA Form 361 with a check mark 
in the column entitled "Lost time." 

Where a claim is disallowed by the United States Employees' Compensation 
Commission subsequent to the submission of WPA Form 360 to the Safety Section, 
the date of the disallowance shall be shown on WPA Form 361 in the column 
entitled "Disallowedi" 



— WA Form 361. 



— — Use and 
Preparation. 



— —Entry oa 
Diaallomince 
of CUia. 



Federal Works Agency 
WPA Form No. 361 



FEDERAL WORKS A&ENCY 
WORK PROJECTS ADMINISTRATION 

TTTA^SE OF STATUS OF INJURY CASES 

To: State Safety Consultant 
From: State Compensation Officer 

Since the submission of register sheets, the^tatus of the following cases 
has changed as indicated: 



Date_ 



Claim No. 



Name 



lost 
time 



No 
lost 
time 



Li^t 
work 



Disallowed 



4.4.012 • FINANCE 



Compensation 
Payments by 
the Coniroission. 



— Local 
Authorization 
of Payments 



Definition 
of Waiting 
Pe riod. 



Use of Forms 
for Payment. 



Compensation 
Pay Roll 
Preparation 
Reference. 

Original 
Claim on CA-' 



CA-4 Claim 
Covering More 
Than 15 days. 



Use of CA-8 
for Continuing 
Claims 



Compensation Payments 

With the exception of the local compensation payments which the State Com- 
pensation Officer may authorize, all payments of compensation and claims of 
physicians and hospitals for medical treatment of injured employees are made 
by the United States Employees' Compensation Commission direct to the claimant. 

Where a nonadministrat ive employee is disabled beyond the 3-day waiting 
period as the result of a traumatic injury .sustained wnile in tne performance 
of duty and there is no doubt as to the validity of the employee's claim for' 
compensation, tne State Compensation Officer shall authorize local payments of 
compensation of such employee not to exceed the first 30 days of disability 
following the 3-day waiting period. Subseq.uent payments of compensation to 
which the employee may be entitled will be made by the United States Employees' 
Compensation Commission. 

The waiting period begins when pay stops. Since the balance of the day or 
snift during which the disabling injury was sustained is paid on the" project 
pay roll and cnarged to the project, the waiting period is fhe first 3 days 
of disability after pay has stopped, regardless of whether the injured employee 
was normally scheduled to work on such da/fs. When the disabling injury is 
sustained before the work day or shift has begun, as on tiie way to work, the 
day of the injury shall be counted as the first day of the waiting period, as 
it is the first day for which pay is lost. 

Payments for compensation are made pursuant to claims submitted on Claim for 
Compensation on Account of Injury, Compensation Form CA-U, and Ci'aim for Con- 
tinuance of Compensation on Account of Dis'abi lity , Compensation Form CA-8 (see 
pages 4.1.070-4.1.072). Local payments of compensation snail be made on 
Pay Roll for Accident Compensation, WPA Form 511. 

The State Compensation Officer shall be responsible for the preparation of 
WPA Form 511 pay rolls. Instructions relating to the preparation and certi- 
fication of WPA Form 511 pay rolls are set forth on pages 4.2.029-4.2.031. 

unless tne period of disability is less tnan 18 days, or unless there is 
pressing need for a payment covering less than 15 days, Compensation Form CA-4 
shall be executed as of the 18th day of disability and tne initial compensation 
payment shall be for 15 days; i.e., 18 days of disability minus the 3-day 
waiting period, Payment of compensation need not be delayed pending execution 
of the physician's certificate on the reverse side of Compensation Form CA-4 
if tne claim file contains a medical report from tlie attending physician wiiicii 
gives the required information. In such cases, reference shall be made on 
Compensation Form CA-4 to the supporting medical report. 

There is no objection to the claim on Compensation Form CA-4 covering more 
than 15 days if the execution of the form is delayed and the amount claimed 
is due. No claim for compensation on either Compensation Form CA-4 or Com- 
pensation Form CA-8 shall include days extending beyond the date on which 
the employee signed the form, and no payment of compensation shall be made 
for any period beyond such date as reflected on the supporting claim form. 
Form CA-4 also shall be submitted to the commission when an employee sustains 
a permanent partial disability and does not lose time in excess of the wait- 
ing period. 

Each claim for compensation subsequent to the initial claim on Compensation 
Form CA-4 shall be executed on Compensation Form CA-8. Tne Claim for Continu- 
ance of Compensation on Account of Disability , Compensation Form CA-8, Sliall 
be prepared at semimontnly intervals as long as tne employee is entitled to 
compensation. 

Revised June 23, 1942 



INJURY COMPENSMION AND DAMAGE CLAIMS • 4.4.013 



Where compensation payments are being made by the United States Employees' 
Compensation Commission, particularly in those cases where payments are being 
made on the commission's "automatic pay roll," it is essential that the State 
Compensation Officer notify the commission promptly of terminations of dis- 
ability. In cases where the State Compensation Officer's first knowledge of 
termination of disability is received on Report of Termination of Total or 
Partial Disability, Compensation Form CA-3 (see pages 4. 1.077-4. 1.078), the 
State Compensation Officer shall advise the commission of the termination by 
air mail if necessary to prevent an overpayment by the commission. 

The amount paid and the date of each local compensation payment authorized 
by the State Compensation Officer shall be recorded on the original and copy 
of the claim form (Compensation Form CA-4 or Compensation Form CA-8). The 
entries shall be made with red ink or a distinctive stamp on the reverse side 
of the form in the space provided for the official superior's certificate. In 
the case of Compensation Form CA-4, the entries shall be made as part of the 
answer to question 3 (see item "74 on the sample form on page 4.1.067) and in 
the case of Compensation Form CA-8, the entries shall be made as part of the 
answer to the first question (see item 26 on the sample form on page 4.1.071). 

Where Compensation Form CA-4 or CA-8 is submitted to the commission' without 
compensation having been paid locally, although within the authority of the 
State Compensation Officer to do so, the following statement shall be entered 
on the form in place of the entries outlined above: "No compensation will 
be paid locally until authorized by the commission." The entries to be made 
by the State Compensation Officer on Compensation Forms CA-4 and CA-8 are 
required in addition to the entries to be made by the compensation representa- 
tive executing the official superior's certificate (see chapter 1 of this 
volume) . 

A copy of the notice of each payment made by the United States Employees' 
Compensation Commission to a claimant will be sent by the commission to the 
State Compensation Officer. Each of such payments shall be recorded on the 
compensation and medical expense record maintained by the State Compensation 
Section. 



Notification 
of Termination 
of Disability. 



Reporting 
Local Payments 
to the 
Commission. 



Reporting to 
Commission 
When No Local 
Compensation 
Is Paid. 



Notification 
to State of 
Conmission 
Payments. 



Revised June 23, 194? 



4.4. C14 • FINANCE 



Clearance With United States Employees' Compensation Commission 
of Cases Awaiting Action 

Compensation A check of Outstanding cases on which State Compensation Officers are await- 
Cases Awaiting ^j^^ action from the United States Employees' Compensation Commission shall be 
made periodically. Lists of such cases shall be submitted to reach the Com- 
mission on or shortly before the following dates: April 1, June 1, September 1, 
and December 1. 

State Compensation Officers should consider any individual case as delayed 
when complete information has been at the Commission for more than 15 days 
and no action has been taken. 

lists should include the following types of cases: 

1. Cases submitted for decision concerning which no reply has been received. 

2. Cases in which Form CA-4 or CA-8 has been sent to the Commission for the 
payment of compensation and compensation has not been paid. 

3. Cases in which the Commission has not replied toa specific inquiry sub- 
mitted by the State Compensation Cfficer. The date of the letter and the 
nature of the inquiry should be noted on the list. 

Lists should be addressed to the personal attention of the Chief of Claims 
Division, United States Employees' Compensation Commission, New York City, 
New York. 

When a review of the outstanding compensation claims indicates that there 
are no cases requiring a checkup by the Commission, a letter to that effect 
should be sent, which will explain why no list was received ■ 

Revised June 23, 1942 



INJURY COMPENSATION AND DAMAGE CLAIMS • 4.4.0 13 



Where compensation payments are being made by the United States Employees' 
Compensation Commission, particularly in those cases where payments ar,e being 
made on the commission's "automatic pay roll," it is essential that the State 
Compensation Officer notify the commission promptly of terminations of dis- 
ability. In cases where the State Compensation Officer's first knowledge of 
termination of disability is received on Report of Termination of Total or 
Partial Disability. Conpensat i on Forn CA-3 (see pages 4. 1.077-4. 1.078), the 
State Compensation Officer shall advise the commission of the termination by 
air mail if necessary to prevent an overpayment by the commission. 

The 2unount paid and the date of each local compensation payment authorized 
by the State Compensation Officer shall be recorded on the original and copy 
of the claim form (Compensation Form CA-4 or Compensation Form CA-8). The 
entries shall be made with red ink or a distinctive stamp on the reverse side 
of the form in the space provided for the official superior's certificate. In 
the case of Compensation Form CA-4, the entries shall be made as part of the 
answer to question 3 (see item 69 on the sample form on page 4.1.067) and in 
the case of Compensation Form CA-8, the entries shall be made as part of the 
answer to the first question (see item 26 on the sample form on page 4.1.071). 

Where Compensation Form CA-4 or CA-8 is submitted to the commission without 
compensation having been paid locally, although within the authority of the 
State Compensation Officer to do so ^ the following statement shall be entered 
on the form in place of the entries outlined above: "No compensation will 
be paid locally until authorized by the commission." The entries to be made 
by the State Compensation Officer on Compensation Forms CA-4 and CA-8 are 
required in addition to the entries to be made by the compensation representa- 
tive executing the official superior's certificate (see chapter 1 of this 
volume) . 

A copy of the notice of each payment made by the United States Employees' 
Compensation Commission to a claimant will be sent by the commission to the 
State Compensation Officer. Each of such payments shall be recor d on the 
compensation and medical expense record maintained by the State Con.pensation 
Section. 



Notification 
of Termination 
of Disability. 



Reporting 
Local Payments 
to the 
Caimiission, 



Reporting to 
Commission 
>Qien No Local 
Compensation 
Is Paid. 



Notification 
to State of 
Comnission 
Payments. 



4.4.014 • FINANCE 



Clearance With United States Employees' Compensation Commission 
of Cases Awaiting Action 

Compensation A check of Outstanding cases on which State Compensation Of ficers are await- 

Cases Awaiting ^^^ action from the United States Employees' Compensation Coramission shall be 

made periodically. Lists of such cases shall be submitted to the Commission 

on or shortly before the following dates: April 1, June 1, September 1, and 

December 1. 

State Compensation Officers should consider any individual case as delayed 
when complete information has been at the Commission for more than 15 days 
asi.d no action has been taken. 

Lists should include the following types of cases: 

1. Cases submitted for decision concerning which no reply has been received. 

2. Cases in which Form CA-4 or CA-8 has been sent to the Commission for the 
payment of compensation and compensation has not been paid. 

3. Cases in which the Commission has not replied to a specific inquiry sub- 
mitted by the State Compensation Of ficer. The date of the It *er and the 
nature of the inquiry should be noted on the list. 

Lists should be addressed to the personal attention of the Chief of Emer- 
gency Claims Division, United States Employees' Compr nsation Commission, 
Washington, D. C. 

When a review of the outsteinding compensation claims indicates that there 
are no cases requiring a checkup by the Commission, a le^cer to that effect 
should be sent, which will explain why no list was received. 

itdded Feb. 11, 1941 



■IJURY COMPENSATION AND DAMAGE CLAIMS • 4.4.015 



PART III. SPECIAL COMPENSATION REPORTS REQUIRED OF STATE 

COMPENSATION SECTIONS 

The State Compensation Section shall submit each month the following special 
reports H) Monthly Report of Administrative Costs Incurred by UPA Compensation 
Sections and Number of Compensation Cases Handled, WPA Form 955, (2) Schedule 
of Injury Cases Involving Lost Time , Medical or Hospital Expense, WPA Form 955a, 
(3) Monthly Report on Closed Compensat i on Cases, WPA Form 956, and (4) 
Monthly Report on Compensation Paid Locally, and Medical, Hospital, and Other 
Expenses Submitted on Voucher Forms S-6gtothe U . S. Employees' Compensation 
Commission , wPA Form 958. 

Preparation and Submission of MONTHLY REPORT OF ADMINISTRATIVE COSTS INCURRED 
BY WPA COMPENSATION SECTIONS AND NUMBER OF COMPENSATION CASES HANDLED, WPA 
Form 955 

Eacli State Compensation Section shall submit to the Federal Work Projects 
Administration a monthly report of administrative costs and personnel and 
number of compensation cases handled. The report shall be prepared on Monthly 
Report of Administrative Costs Incurred by WPA Compensat i on Sections and Number 
of Compensation Cases Handled, WPA Form 955. Separate reports shall be pre- 
pared on WPA Form 955 for WPA Compensation cases and for National Park Service 
cases, and only statement B of WPA Form 955 shall be completed on the report 

of National Park Service cases. 



Peder^ Morki Agency 
WPl Fora BU 



FEDEIIL HOaiS ASEICT 

VORK PROJECTS ItDM I H I STRATI OR 



UONTHLY REPORT ON ADUI N I STRATI VE COSTS INCURRED 

BY IPA COyPEHSATIOH SECTIONS ANO NUUSER 

OF COUPENSATION CASES HANDLED 



(State) _ 

ITtTEHEIT A 



(Local office). 



-iDMIIISTIiKVE COtTI 110 lUHIEII OF ADMI II STRATI ¥E PEISOIS EHPLOTEO 



L 


ItM 

(1) 


■ttits OfflM 


Local office 


TotAl 


e 


Hiiaber 
(2) 


&w»nt 
(3) 


NuBbcr 
(4) 


A>OunL 
(5) 


Nuabor 
(6) 


Aaount 
(7> 


1 


Parson*! services: 
TUl-tlM 




J 




1 




t 


2 


Pu-t-tlM 














3 


Subtotal 


















1TTVV. 




<r*>m 




xxxxxx 
















■■nrmr 




■ KTirv 




*virm 
















CrBnd tot&l 


.miTT 




miYT 




mm 















The information required for 
Statement A of the report on WPA 
Form 955 for the State Work 
Projects Administration shall 
be secured from the records 
maintained by the StateDivision 
of Finance. The information 
required for statement E of the 
reports of WPA cases and National 
Park Service cases shall be 
taken fromthefile of Accident 
Report, WPA Form 361, and the 
"Injury Claim Register" main- 
tained by the State'Compensation 
Section. 

Each report on WPA Form 955 
shall be prepared in duplicate, 
and the originals shall be sent 
to the Compensation Section, 
Division of Finance, Work Proj- 
ects Administration, Washington, 
D. C. , so as to arrive in Wash- 
ington not later than the 20th 
day of the month following the 
month covered by the reports. 

Statement A of WPA Form 955 shall be prepared in accordance with the follow- 
ing instructions: 

Heading. — Spaces are provided In the heading In which to enter the month covered, the ad- 
ministration covered by the report; I.e., either "WPA" or "National Park Service," and the 
name of the State. The space provided for "Local oftlce" shall not De completed on the 
report suDmltted to Washington. 

lines 1 and, 2.— Enter the numDer and total monthly earnings of the administrative employees 
charged to administrative expense for the ir full-time or part-time services for the Compen- 
sation Section, showing a breakdown between those employed In the State office and those 

Revised June 23, 1942 





ITATENEIT t— lUHlEI OF COHPEIS 


TIOI CASE 


1 




ItfiK 

(S) 


U.st 

tlM 

(9) 


Ho lost 
ClB* but 
■edical or 
hospital 
expenses 
(10) 


total 
colimns 
9 and 10 

•(11) 


No lost tlae nor 
■edloal or twspltal 
expense Injuries 
reported on WPA 
For» 351 Revised 
(12) 


7 


Active coses, first of KUth 








-^^rrt'?;" 


8 


Hew cases 










9 










,T^,r,nr»^ 


10 


Total cases tiandlad 








v,,«™,TT 


11 


Closed cases 








rvTrifinrvicxiI 


12 


Active cases, end of aoDth 








laanax 



OaU sutaltt«d_ 



(Approval) 

{Approved)^ 



Monthly Report 
of Administra- 
tive Costs and 
Cases Handled, 
WPA Form 955. 



— Source of 
Information. 



— Routing and 
Due Date. 



— Preparation. 

— —State- 
ment A. 



4.4.016 • FINANCE 



State- 

menC 6. 



— — — Active 
Cases Re- 
ported. 



— — — New 
Cases Re- 
ported. 



— — — Closed 
Cases Re- 
opened. 

Closed 

Cases. 



— — Report 
as to Status 
of Case at End 
of Month. 



— Certifica- 
tion. 

— Local 
Reproduction. 



In local offices. Do not include employees whose services are charged to projects and who 
are paid on project pay rolls. If accurate records are not maintained of the part-time 
services of administrative employees with the Compensation Section, the Director of Finance 
and the State Compensation officer shall determine what proportion of the salaries of such 
persons shall be Included In the report as chargeable to the Compensation Section. 

Line 3. — Enter subtotals of the entries on lines 1 and 2. 

line II. — Enter the amounts of travel expenses Incurred In compensation work, Including per 
diem allowances and other reimbursable expenses for which standard Form 1012 has been submitted. 
Travel expenses chargeable to Individual claims shall not be reported on WPA Form 955. 

Line 5. — Enter the total amounts of all other administrative expenses (see Items listed on 
Monthly Report of Administrative gxpenses ,WK Form 717) which are not Included In the amounts 
entered on lines 1, g, and 4. Only expenses applicable to compensation administration shall 
be Included. Actual expenses shall be shown where possible, but if not available, estimated 
expenses shall be shown. Such estimates shall be computed from the totals shown for the re- 
spective Items of expense on wPA Form 717 In the proportion which the number of compensation 
employees bears to the total number of administrative employees (see Honthly Report of En- 
ploynent and Sarnings of Administrative Personnel, WPA Form 718). 

Line 6. — Enter the sums of the columnar entries on lines 3, 4, and 5. 

Statement B of WPA Form 955 shall be prepared as follows: 

Column 9. — Enter in column 9 cases Involving lost time beyond the 3-day waiting period to 
which compensation payments may be made either locally or by the United States Employees' 
Compensation Commission. 

Column 10. — Entries In column 10 shall Include cases (1) where the lost time Is not In 
excess of 3 days; and (2) where there Is no lost time but medical, hospital, or other ex- 
penses have been Incurred. 

Column 11. — Self-explanatory. 

Column 12. — The entry In column 12 (on line e) shall reflect cases Involving no lost time 
or medical, hospital, or other expenses, as reported on Accident Report, WPA Form 351. 

Line 7. — Enter the number of active cases as of the first of the month. Entries shall 
Include (1) cases to whom compensation payments are being made, (2) cases still receiving 
medical treatment, (3) cases where Investigations are still In progress, and (4) cases where 
all expenses have not been submitted to the united States Employees' Compensation Commission. 
The entries on this line shall equal the number of compensation cases reported on line 12 
(In column 11) of the report for the preceding month. 

Line 8. — Enter all cases reported during the month. Irrespective of the date of Injury. 
Include the following as new cases: 

1. Any case which, although previously reported directly to the united States Employees' 
Compensation Commission by another agency, was reported to the Work projects Adminis- 
tration for the first time during the month being reported 

2. Any case which was reported during a previous month (onwpA Form 351) as a minor Injury 
and which later develops Into a "lost time" or "no lost time but medical or hospital 
expense" case 

3. Any case reported for the first time which is considered a "doubtful" case and which 
has been or will be referred Co the commission 

Line 9. — ^Enter the number of eases previously reported as closed but which have been re- 
opened during the month being reported because of the development of lost time, for necessary 
medical treatment, or for reinvestigation. 

Line 10- — Enter the sums of the entries on lines 7, 8, and 9. 

Line 11. — Enter the number of cases for which all payments of compensation have been com- 
pleted, no further medical treatment is required, all Investigations have been completed, 
and all expenses Incurred have been reported to the commission. 

Line 12. — Enter the number of cases active as of the last day of the month being reported. 
Each entry on line 12 shall equal entry on line 10 In the same column less the entry on line 11. 

Note. — when the status of a case changes during the month being reported, the case shall 
be reported In accordance with Its changed status; e.g., (1) a case originally reported 
as requiring medical care and causing 2 days' lost time but where the time actually lost 
Is 4 days, shall be reported on line 8 In column s; and (2) a case originally reported 
on WPA Form 351 which subsequently required medical treatment during the month but does 
not Involve lost time in excess of 3 days, shall be reported on line 8 In column 10. 

When the status of a case which Is active at the beginning of the month reported and which 
Is Included on line 7 (or line 12 of the report for the previous month) changes during 
the month, the case shall be closed and reopened at Its advanced status on the same report. 

The report shall be signed by the State Compensation Officer, the Director 
of Finance, and the State Administrator. 

WPA Forr' 955 shall be reproduced by each State Administration. 

Revised June 23, 1942 



INJURY COMPENSATION AND DAMAGE CLAIMS • 4.4.017 



Preparation and Submission of SCHEDULE OF INJURY CASES INVOLVING LOST TIME, 
MEDICAL OR HOSPITAL EXPENSE, WPA Form 955a 

Each of the new cases reported on line 8 of the WPA Form 955 prepared each 
month for National Park Service cases shall be listed on Schedule of Injury 
Cases Involving Lost Time, Medical or Hospital Expense,- WPA Form 955a. The 
report on WPA Form 955a shall be submitted in an original and one copy to the 
Compensation Section, Work Projects Administration, Washington, D. C. , with 
the report on WPA Form 955. WPA Form 955a shall not be prepared for WPA cases. 

The entries required on WPA Form 955a are self-explanatory. The entry in 
the heading after the words "Schedule of" shall be "National Park Service." 
Official project numbers shall be shown in the column entitled "Project." 

WPA Form 955a shall be reproduced by each State Administration. 



Injury Case 
Schedule for 
National Park 
Service, WPA 
Form 955a. 

— Use and 
Routing. 



— Preparation. 



— Local 
Reproduction. 



Peder&J Works Agej 
WPA Form 95Sa 
[nevlaad fr-16-381 



FEDERAL WORKS i&EMCT 
•OIK PROJECTS HOHIKISTtATIOII 



SCHEDULE OF INJURY CASES INVOLVING LOST TIME, 
UEDIi:tL OR HOSPITAL EXPENSE 



Schedule of 



Injury cases Involving lost tljne, medical or 
line 8, columis 9 and 10 of WPA Fbn 955 Revised. 




4.4.018 • FINANCE 



Monthly Report 
on Closed 
Compensation 
Cases, ^tf*A 
Form 956. 

— Purpose and 
Rauting. 



— Cases To Be 
Included. 



— Computation 
of Days Lost, 



— — Where 
Lost Time Daes 
Not Result in 
Payment of 
Compensation. 



— — Where 
Lost Time 
Involves 
Payment of 
Compensation. 



Wk fan 



t A£«r>c/ 



FEOeilL tons IflEICT 
MORI PROJECTS tOM I N I STtlATr OH 
UONTHLY REPORT ON CLOSED COMPENSATION CASES 
StAle_ . - ^- HonUi of . ^_^_ 19 



N&*e or Injured 



Will f\jrther [nyBents of coapens&tlon 
by the U.S.E.C.C. 




DaW sutaltted_ 



Prepared by_ 
Approved 



of entries in the column entitled "Days lost" 



Preparation and Submission of MONTHLY REPORT ON CLOSED COMPENSATION CASES, 

WPA Form 956 

Monthly Report on Closed Compensation Cases, WPA Form 956,- shall be used by 
the State Compensation Officer to submit a monthly report to the Compensation 
Section, Work Projects Administration, Washington, D. C. , of the lost-time 
compensation cases involving WPA nonadministrative employees which were closed 
during the month covered by the report. The report shall be prepared on a 
calendar month basis and the original shall be submitted to the Compensation 
Section, Washington, D. C , within 10 days following the month reported. 

For the purpose of the report 
on WPA Form 956, (1) a case shall 
be considered closed when all 
local payments of compensation 
have been made, and (2) a lost- 
time case shall be one resulting 
from a traumatic injury sus- 
tained in the performcince of 
duty which is disabling for 1 
or more days. 

With the exception of the 
column entitled "Days lost," the 
entries required on WPA Form 956 
are self-explanatory. Instruc- 
tions relating to the computation 
are as follows: 

1. Where the amount of time lost does not require the payment of compensation, 
the number of days lost to be reported shall be computed as follows: 

(a) Where the date of return to work is not in accord with medical evi- 
dence, the lesser number of days should be reported. Example: Richard 
Roe was injured September 1. He returned to work September 4. The 
doctor's certificate estimates the disability at 5 days. The number 
of lost days to be reported is 2. Example: John Doe was injured Sep- 
tember 1.. He returned to work September 20. The doctor's cert if icate 
estimates the disability at 3 days. The number of lost days to be 
reported is 3. 

(b) Where medical records or not ices to return to work are not available, 
the number of days lost to be reported should be estimated by the 
State Compensation Officer. 

2. Where the amount of time lost requires the payment of compensation, the 
number of days lost to be reported shall be the number of calendar days 
included in the waiting and local compensation periods computed as follows: 

(a) Where the local compensation period runs through the end of a month 
which has 30 days, the number of calendar days lost will equal the 
number of days for which compensation is paid plus the waiting period. 

Example: Paul Smith was injured September 8. He returned to work 
October 4. The waiting period is September 9, 10, and 11, inclusive. 
The local compensation period is September 12 to October 3, inclusive, 
or 22 days. The number of calendar days lost to be reported, is 25 in 
October report. 

(b) Where the local compensation period runs through the end of a month 
which has 31 days, the number of calendar days lost will exceed by 
1 the number of days for which compensation is paid plus the waiting 
period. Example: John Jones was injured August 8 



He returned to 



INJURY COMPENSATION AND DAMAGE CLAIMS • 4.4.019 



work .September 27. The waiting period is August 9, 10, and 11. The 
local compensation period is August 12 to September 11, inclusive, 
or 30 days. The number of calendar days lost to be reported is 34. 

(c) Where the local compensation period runs through February 29, 1940, 
the number of calendar days lost will be 1 less than the number of 
days for which compensation is paid plus the waiting period. Example: 
Fred White was- injured February 23. He returned to work March 2. 
The waiting period is February 24, 25, and 26. The local compensation 
period is February 27 to March 1, inclusive. Because February is a 
29-day month and compensation is figured on a 30-day month basis, 
White would receive 5 days' compensation. The number of calendar 
days lost to be reported is 7. 

The report shall be signed by the State Compensation Officer, the Director — Ccrtifica- 
of Finance, and the State Administrator. '■'■°"* 

WPA Form 956 shall be reproduced by each State Administration. —Local 

Reproduction. 



4.4.020 • FINANCE 



Monthly Report 
on Compensa- 
tion Paid 
Locally and 
Medical Ex- 
penses Sub- 
mitted, WPA 
Form 958. 

—Routing and 
Due Date. 

—Preparation. 



— Local 
Reproduction. 



Preparation and Submission of MONTHLY REPORT ON COMPENSATION PAID LOCALLY, 
AND MEDICAL, HOSPITAL, AND OTHER EXPENSES SUBMITTED ON VOUCHER FORMS S-69 
TO THE U. S. EMPLOYEES' COMPENSATION COMMISSION, WPA Form 958 

Each State Compensation Section shall prepare ^ontAiy /?e/iort on Compensation 
Paid Locally, and Medical, Hospital , and Other Expenses Submitted on Voucher 
Forms S-69 *" *^^ ^- ^- Employees ' Compensation Commission, WPA Form 958, in 
duplicate, and shall forward the original, signed by the State Compensation 
Officer, to reach the Compensation Section, Division of Finance, Work Projects 
Administration, Washington, D. C. , not later than the 10th day of the' month 
following the month being reported. 

Separate figures shall be reported for the Work Projects Administration 
and for the National Park Service. Figures for other administrations whose 
nonadministrative employees' injury cases were formerly serviced by the Work 
Projects Administration shall not be entered, since final amounts are on 
record in the central office. The amounts to be reported shall be (i) for 
the current month and (g) from the inception of the program through the cur- 
rent month. 

A small supply of WPA Form 958 shall -be reproduced and maintained by each 
State Administration. 



FEDERAL WORKS AGENCY 
WORK f>ROJECTS ADMINISTRATION 



MONTHLY REPORT ON COMPENSATION PAID LOCALLY. AND MEDICAL, 

HOSPITAL, AND OTHER EXPENSES SUBMITTED ON VOUCHER FORMS S-68 

TO THE U. S. EMPLOYEES' COMPENSATION COMMISSION 



Oate submitted . 



AflDunt of coBpensatlon paid locally 


Month of 


CuBulatlve throu^ 








Work Projects Adalnlstratlon 
National Park Service 


$ 


* 


Totai 


s 


i 


Anoimt of medical, hospital, and other expenses submitted on 
voucher forms S-69 to United States aployees' Compensation Commission 


i 




Work Projects Administration 
National Park Service 


i 


Total 


t 


% 



tTo be reproduced localli/} 



Added June 23. 1942 



INJURY COMPENSATION AND DAMAGE CLAIMS • 4.4.021 



PART IV. DAMAGE CLAIMS 

The State Compensation Section shall be responsible for the processing of 
(1) property damage claims, (2) claims for personal injuries or death, and 
(3) cases involving damage to WPA property by other-than-WPA employees. 

Property Damage Claims 

The term "property damage claim" as used on pages 4.4.021-4.4.026 shall 
mean claims for damage to or loss of other-than-tfPA property alleged to have 
been caused by employees of the Works Progress Administration or Work Projects 
Administration, if the claim is in the sum of $1,000 or less. It shall also 
include claims for damage to or loss of other-than-WPA or other-than-NYA prop- 
erty alleged to have been caused by NYA employees, if the claim is in the sum 
of $500 or less and accrued after June 30, 1938, and prior to July 1, 1939. 

The Work Projects Administration has authority to pay from WPA funds alimited 
class of property damage claims. Certain claims for property damage which may 
not be paid from WPA funds may be certified to Congress for an appropriation 
for payment. The types of claims which may be certified to Congress and the 
types which may be paid from WPA funds are outlined in the following subsections. 

Claims Which May Be Certified to Congress.— The act of Congress of December 28, 
1922 (42 Stat. 1066. 31 United States Code 215) authorizes the certification 
to Congress of certain property damage claims. A claim which may be certified 
to Congress must be: 

1. For the sum of $1,000 or less, if the claim accrued on or before June 30, 
1938; or for the sum of $1,000 or less but in excess of $500, if the claim 
accrued after June 30, 1938. 

2. Presented to the WPA within 1 year from the date of its accrual. 

3. For damage to or loss of privately owned property. 

4. Where the damage or loss was caused by the negligence of an officer or 
employee ( including aproject employee) of the Works Progress Administra- 
tion or the Work Projects Administration, 

5. For damage or loss caused while such off icer or employee was acting- within 
the scope of his employment. 

No property damage claim which does not meet the foregoing requirements may 
be certified to Congress for an appropriation for payment. 

Claims Which May Be Paid From WPA Funds. — The acts appropriating funds to 
the WPA authorize the Commissioner of Work Projects to consider, ascertain, 
adjust, determine, and pay from the appropriations available for such purpose, 
any property damage claim accruing after May 6, 1935, in the sum of $500 or 
less, when such damage is caused by the negligence of an officer or employee 
(including a project employee) of the Works Progress Administration or the Work 
Projects Administration (orof the Nationail Youth Administration, if the claim 
accrued after June 30, 1938, and prior to July 1, 1939) while acting within 
the scope of his. employment. 

All claims in excess of $500, regardless of the date of accrual, and all 
claims in the sum of $500 or less accruing prior to July 1, 1936, or subsequent 
to June 30, 1939, for property damage alleged to have been caused by NYA em- 
ployees shall be referred to the National Youth Administration. 

The provisions of this section do not apply to claims for personal injuries 
or death (see page 4.4.027). 

Revised Jan. 2, 1941 



Property 

Damage 

Claims. 

— Definit 



—WPA Authority 
and Limitation 
for Payment. 



— —Claims 
Requiring 
Congressional 
^proval. 



— —CI aims 
Which May Be 
Paid by flPA. 



Refer. 

ral of NYA 
Cases to NYA 



Per- 
sonal Injury 
Claims Not 
Affected. 



INJURY COMPENSATION AND DAMAGE CLAIMS • 4.4.023 



Presentation and Investigation of Property Damage Claims 

Properly damage claims shall be executed and acknowledged by the claimant 
on Claim for. Loss, of or Damage to Property* WPA Form 950, and shall be sub- 
mittedin quadruplicate to thelocalor State officeof the State Work Projects 
Administration for the attention of the Compensation Section of the Division 
of Finance. A claim presented by a corporation shall be executed by a duly 
authorized officer at the home office of the corporation and under the seal 
of the corporation. As all property damage claims presented for consideration 
must be determined as legal claims, it is necessary that the claimant submit 
competent evidence, preferably in affidavit form, to substantiate all material 
facts alleged in the claim. 



Property Loss 
or Damage 
Claim, WPA 
Form 950. 

— Submission. 



Federal *orks Agency 
UPA Fonn 9B0 
(Revised 2/1/40) 



To: Work Projects Administration: 



FEDERHl HORKS USENCY 

WORK PROJECTS ADH t K I STRAT I OH 

CLAIM FOR LOSS OF Oft DAMAGE TO PROPERTY 



I present tJie following for conslderatlco 



. Full name of claimant. 
AiMress 



_ Date of loss or 



3. Amount of claim $ 

4. Naae of employee causing damage . . 

5. Official project number and character of project If known to claimant 

6. Location at triilch loss or damage occurred 

7. Description of property lost or danaged (satisfactory evidence shall be subaitted to prove clainant is owner) 



8. Use being made of property when loss or damage occurred . 

9. Qiaracter of damage 



10. FUll circumstances surrounding danage {Btta.ch additlwial sheets. If necessary) . 



11. Method by which value of lost property or amount of damage was established (If appraisals, receipted bills, or other evidence Is relied 
upon to establish value, the supporting papers should be narked exhibits and referred to in the stateinent under this heading. All 
sucti papers except receipted bills au3t be notarized and submitted tn duplicate. ) 

12- Names and addresses of witnesses of the accident or event resulting in the damage or loss, or of the principal witnesses in case of a 
considerable number —^ — . 



13. *bs property insured? lies _ 

Wiat losses are covered by the policy?— 
None and address of Insurance company: _ 



_if so, amount of policy- 



Has all or any part of loss or damage been paid by insurance conpany? No 

Mhal is the status of claim for loss or damage a^lnst the insurance company? Filed _ 
If claim rejected or not filed, state reason in detail 



. Pending _ 



ClaUtnt't certificate: I certify that to the best of my knowledge the foregoing is a true and correct statement of the circumstances 
surrouirflng the damage sustained; that I am not aware of any material f^ct contributing either directly or indirectly to the cause of said 
damage which Is not particularly set forth herein or In attached papers; that all Items of damage claimed resulted directly from the alleged 
act of negligence upon which this claim is based; and that I have received no payment from any source for the whole or any part of the damages 
sustained except as herein noted. 



Subscribed and ; 



(Official seal)_ 



otiiciai BdHini 



Note.— All claims presented must be determined as legal claims; It is necessary that evidence, preferably In affidavit form, be submitted to sub- 
stantiate all material l^cts. The full name and address and source of information ofall persons making statements shall be shown, the claimant 
must also Include with tills evidence, all correspondence with any officer of the Work Projects Admlnlstratitai with relation to this claim. 



4.4.024 • FINANCE 



—Supporting 
Documents. 



^Requirement 
of Fuil 
Investigation 
of All Claims. 



— Responsi- 
bility for 
Conduct of 
Investigation. 



—Recommenda- 
tion on 
Claim, WPA 
Form 957. 

— —Prepara- 
tion and 
Supporting 
Itecuments. 



All property damage claims shall be supported by(l) receipted, itemized re- 
pair bills, if the properly damaged has been repaired; (2) notarized estimates 
in duplicate of the cost of repairs, if the property has not been repaired; 
or (3) notarized estimates in duplicate of the value of the property, if the 
property was lost or cannot be repaired. Where notarized estimates are re- 
quired, three such estimates shall be submitted, if possible. 

Although only a limited class of property damage claims may be certified to 
Congress or paid out of the appropriations available for such purpose, a full 
investigation and report on each such claim shall be made and submitted to the 
General Counsel, Work Projects Administration, Washington, D. C. , for record 
purposes, including instances where the amount of damage is alleged to be in 
excess of $1,000. 

The Compensation Section of the Division of Finance shall have full respon- 
sibility for the prompt eind complete investigation of all property damage 
claims. If the Compensation Section is unable to make a satisfactory investi- 
gation in any case, the assistance of the WPA Division of Investigation may 
be requested. If required, the assistance of engineers in the Division of 
Operations should be secured. 

Upon conclusion of the investigation of a property damage claim, the Com- 
pensation Section shall submit its report, together with supporting state- 
ments and evidence, either to the local or the State WPA office, depending 
upon whether Report and Recommendations on Property Damage Claim, WPA Form 
9 57 (see below) is to be prepared by a local WPA administrative officer or 
in the State WPA office. The investigation report of the Compensation Section 
shall be accompanied by (1) copies of all correspondence in the files of the 
Work Projects Administration pertaining to the case; (2) an accurate reference 
to, and quotation from, the line (si of the time report (s) upon which appears 
the nameof the WPA employee(s) involved, as of the date of the loss or damage; 
(3) satisfactory proof of ownership of the property lost or damaged; and (4) 



Federal Works Agency 
WPA Pom 9K7 
(Revised 2/ 1/40) 



FEDERIL V0RI3 kSEMCT 

HOOK PROJECTS ADMINISTRATION 

REPORT AND RECOMMENDATIONS ON PROPERTY DAMAGE CLAIM 

Date 



Cl&lB or_ 



Date or 
I hereby ceri 

1. That 

2. Diat 

3. IhAt 

4. That 

5. That 

6. That 

7. That 

8. That 
g. TTiat 

act I 
10. Iti&t. 



(Hui* and addriiD ot cUlBani) 
. Date written notice of clala received . 



loss or daaage 

tiry: 

the na»e of the eaplt^ee alleged to have caused Uw loss or daaage Is . — _ 

he wafi (not)* an eaployee of the Work Pr Jects AdalnlstraClon 

his Identification nuaber Is ■ 

the offlcUl project nuaber of the project involved Is , — — 

the description of the project Is . — 

in my opinion the eaployee i*as (not)* acting within the scope of his esployvent. 

In my opinion the eoployee was (not)* negligent. 

In ay opinion the claiaant was (not)* guilty of contributory negligence. 

In ay opinion the aaounl cUiaed Is reasonable and all liens or loss or <^mgfi listed therein resulted directly froa the alleged 

if negligence; or — 

In ay opinion the ajtount clalaed appears excessive for the following reaaons: _ 



I recomend that the claia be: 

U. Approved for t Dli 

appropriate eiplanatlon should be given.) 
12. Beaarls and (Urther recoaaendatlons: 



, I recontend that the foregoing clala be: Approved for $ - 
. Reanrks and further reconaendatlvts: ', 



(If the aaount approved Is less than the aaoivit clalaed. 



8UM Work ProjtcM Ad«ini*cntc 



INJURY COMPENSATION AND DAMAGE CLAIMS • 4.4.025 



wherever possible, diaigrams of the scene of the accident. The employee (s) 
alleged to be at fault should make a true and complete statement of the cir- 
cumstances of the case, admitting his negligence or carelessness where it 
existed, in order that the claim may be fairly determined. The full name and 
address of each person making a statement shall be shown, and the source of 
his information shall be indicated. Where an investigation is ordered by the 
State Administrator, as provided elsewhere,'' a copy of the report (WA Form 
715) of the Survey Board or Officer, shall be attached to the claim investi- 
gation report of the Compensation Section. 

For each claim submitted on WPA Form 950, there shall be prepared by an —Copies and 
administrative officer designated by the State Administrator, Report and Routing. 
Recommendations on Property Damage Claim, WPA Form 957, on the basis of the 
information contained in the investigation report of the Compensation Section. 
WPA Form 957 shall be submitted in triplicate to the State Administrator for 
his signature and recommendations, together with three copies of the claim 
{WPA Form 950) and the detailed report and supporting documents prepared by 
the Compensation Section. 

llTPA Forms 950 and 957 shall be reproduced by each State Administration when —Local 
present supplies are exhausted. Reproduction. 

3 ' 

See appecdlx A, Item 4-3. 



4.4.026 • FINANCE 



No State flPA 
Employee Has 
Right To 
Determine 
Qaim. 

Submission of 
All Ciaims to 
Washington. 



No Local 

Encumbrances 

Escablished. 



Submission of WPA Forms 950 and 957 and Supporting Data 

No off icer or employee of a State Work Projects Administration has authority 
to allow, disallow, or compromise any property damage claims, and no commitments 
shall be made to claimants or their representatives concerning the allowance 
of the claim or the amount thereof. 

Each claim, wlien properly executed on WPA Form 950 and after investigation, 
shall be submitted to the General Counsel, Work Projects Administration, 
Washington, D. C, together with the report and recommendations required on 
WPA Form 957 and original supporting statements and evidence, including the 
detailed report of the investigation made by the Compensation Section. The 
only documents which shall be submitted in duplicate are (1) WPA Form 950, 
(2) WPA Form 957, and (3) notarized estimates (see pages 4.4.021-4.4.022). 

Inasmuch as all approved claims will be paid from special funds available 
or made available for the purpose in Washington, State Work Projects Adminis- 
trations shall not establish encumbrances to cover claims submitted in accord- 
ance with this procedure. 



INJURY COMPENSATION AND DAMAGE CLAIMS • 4.4.027 



Claims for Personal Injuries or Death 

No Federal law exists whereby any person not in the employ of the Work Proj- No 
acts Administration may be compensated for personal iniuries or death, or for C"""??"??^^?" 

. ^ '' Available for 

medical, hospital, funeral, or other expenses, resulting from accidents in- Non-WA 
volving the Work Projects Administration. Injured 

Person. 

However, full and prompt investigations shall be made by the Compensation — F\ill Report 
Section of all such accidents, and detailed reports shall be submitted to the '^° Washington. 
General Counsel, Work Projects Administration, Washington, D. C. , for consid- 
eration and record purposes. No officer or employee of a State Work Projects 
Administration shall, unless previously authorized by the General Counsel, 
carry on correspondence with persons making such claims, other than for the 
purpose of procuring factual information. WPA Form 950 shall not be used for 
the purpose of submitting claims for personal injuries or death, or for 
medical, funeral, or other expenses. 

Claims for personal injuries or death, or for medical, hospital, funeral, Referral of 
or other expenses, resulting from accidents involving the National Youth Ad- "^^jS^^^ 
ministration shall be referred to the National Youth Administration regardless 
of when the accident occurred. 



4.4.028 • FINANCE 



Demand for 
Settlement of 
WPA Damage by 
Non-WA 
Employee. 



Compromise 
Offers in 
Writing Ohly. 



Decisions Chly 
Made in 
Washington. 



Remittances in 
Settlement. 



Referral of 
NYA Cases 
to NYA. 



Damage to WPA Property by Other Than WPA Employees 

Whenever WPA property has been lost or damaged through the fault of a person 
not in the employ of the Work Projects Administration, a written demand for 
settlement shall be made upon such person, and/or persons responsible for his 
actions, by the State Work Projects Administrator. This demand shall embody 
all the facts in the case upon which the Work Projects Administration predicates 
its right to recovery. 

If the person upon whom demand has been made offers a partial settlement, 
the State Administrator shall inform the person that no compromise can be con- 
sidered unless submitted in writing and the amount of the offer tendered 
unconditionally for deposit pending the consideration of acceptance by the Work 
Projects Administration, Washington, D. C. It shall be made clear that if 
the compromise offer is rejected, the amount tendered will be returned. In 
all cases where only a partial settlement is offered, and in all cases where 
no offer of settlement is made, the State Administrator shall report the facts 
to the General Counsel, Work Projects Administration, Washington, D. C. , and 
shall comment upon the financial condition of the person responsible and the 
probability of enforcing collection from him should a civil suit be instituted. 
The submission to the General Counsel shall include all evidence procured, 
and proof of the extent of damage sustained by the Government; duplicate copies 
of papers need not, however, be submitted. The guestion of bringing a civil 
suit shall not be submitted to United States Attorneys, as such actions are 
brought only upon instructions of the Attorney General of the. United States 
after formal request by appropriate officials in Washington, D. C. 

Where recovery is effected by remittance from the person responsible, the 
remittance shall be by certified check or money order payable to the order of 
the Treasurer of the United States, which check or money order shall be trans- 
mitted to the General Counsel, Work Projects Administration, Washington, D. C. , 
for record purposes and subsequent deposit in the United States Treasury. 

Cases involving damage to, or loss of, NYA property shall be referred to 
the National Youth Administration, regardless of when the damage or loss oc- 
curred, except where proper disposition has previously been made. 



Chapter 5 



ACCOUNTING 



PART I. GENERAL STATEMENT OF REQUIREMENTS AND METHODS FOR 

ACCOUNTING CONTROL 

The Work Projects Administration is responsible for the detailed accounting 
for the funds appropriated to the Work Projects Administration by the Emergency 
Relief '^Appropriation Acts, including the recording of encumbrances by projects 
and maintenance of summary control records, budget accounts, and detailed rec- 
ords of unliquidated encumbrances. For this purpose, each State Work Projects 
Administration shall maintain a general ledger and prescribe subsidiary ledgers 
to reflect the status of budgets, funds, encumbrances, and expenditures. Proj- 
ect records shall be maintained by each State Work Projects Administration to 
reflect official project limitations and work project estimates, sis well as 
encumbrances adjusted to expenditures, and outlays by sponsors, both in cash 
and in kind. Instructions relating to the maintenance of the specific records 
required are set forth in this chapter. 

The Treasury State Accounts Office is responsible for summary fund control 
accounting including the maintenance of detailed expenditure accounts by proj- 
ects, and appropriate summary and control accounts covering appropriations, 
encumbrances, and expenditures. The Treasury State Accounts Office also is 
responsible for maintaining accounts for controlling sponsors' cash deposits. 

The following tabulation defines the line of demarcation between the fiscal 
control functions»of the two agencies: 

The Vork Projects Administration 

1. Shall record in summary the amount of encumbrances affecting the budgets 
authorized by the central office of the- Work Projects Administration 

2. Shall maintain records of authorizations received against these budgets 

3. Shall protect Presidential limitations of projects against overencumbrance 

4. Shall record in detail the encumbrance transactions against work project 
estimates 

5. Shall record in detail transactions involving the liquidation of encum- 
brances 



WPA 

Responsibility 
for Detailed 
Accounting. 



Treasury 
Accounts 
Office 

Responsibility 
for Summary 
Fund Control. 



Fiscal Control 
Functions. 

—Work 

Projects 

Administration. 



The Treasury State Accounts Office —Treasury 

Accounts 

1. Shall record the authorization of funds made to the State Work Projects Office. 
Administration and the status thereof with respect to encumbrances and 
expenditures 

2. Shall control all cash, including the requisitioning of funds and trans- 
fers thereof 

3. Shall preaudit vouchers for expenditure of funds 



4.5-001 



4.5.002 • FINANCE 



Supervision 
of Director 
of Division 
of Finance. 



Distribution 
of Budgets 
and Funds 
to State. 



— Monthly Pro- 
gran Budgets 
From Washing- 
ton to the 
States. 



—Monthly 
Administrative 
Budgets From 
Washington 
to the States. 



— — Advance 
and WA Form 
A-2d Budget 
Notice. 



4. Shall record in detail all transactions of expenditures against Presiden- 
tial limitations 

5. Shall record in summary, by expenditure symbol, the amount of encumbrances 
incurred by the State Work Projects Administration as shown by registers and 
encumbrance documents supplied by the State Work Projects Administration 

6. Shall prepare periodic financial reports including information as to the 
accruing liabilities of the Government 

The accounting activities of each State Work Projects Administration shall 
be under the supervision of the State Director, Division of Finance. 

Authorization and Distribution of Budgets and Funds 

The funds required for the operation of the Work Projects Administration 
program in the States are budgeted by the Federal Work Projects Administration. 
Instructions relating to the approval of State budgets and the authorization 
of funds by the Federal Work Projects Administration and to the distribution 
of State budgets by the State Work Projects Administrations are set forth in 
the following subsections. 

Authorization of State Program Budgets. — Monthly budgets governing project 
operations are established for each State Work Projects Administration by the 
Federal Work Projects Administration. The budget is established on the basis 
of the State employment quota. That portion of the total authorized employ- 
ment quota to be used on projects operated by other Federal agencies reduces 
the employment figure on which the budget for projects to be operated by the 
Work Projects Administration is based. Within the total budget there is estab- 
lished a Federal portion which represents the estimated amount to be obligated 
on Federal construction projects, as shown on the Schedules of Monthly Opera- 
tions on such projects. The total budget is further segregated between the 
amount which may be obligated for labor and the amount which may be obligated 
for nonlabor costs. These budgetary limitations shall not be exceeded. The 
State Work Projects Administrator will receive advance notification of the 
State monthly budget which shadl serve as the posting media to the budget 
control accounts. Confirmation of the advance notification will be provided 
by Advice of State Monthly Budget, WPA Form A-2d. State monthly budgets shall 
be cumulative within the fiscal year. 

Authorization of State Administrative Expense Budgets. — Monthly budgets 
governing administrative operations within the major objective classifications 
of expense are established for each State Work Projects Administration by the 
Federal Work Projects Administration. The administrative budgets will be 
transmitted by use of Advice of Monthly Administrative Budget, WPA Form 262, 
which document will also advise the amount of funds to be authorized in sup- 
port thereof. Administrative budgets are not cumulative beyond the month 
for which issued and are not interchangeable between major objective classi- 
fications. Administrative encumbrances are limited by authorized budgets. 
Credit adjustments to prior months' encumbrances shall not be applicable to 
the current month's budget. 

Funds for the operations of State Work Projects Administrations are authorized 
by the Federal Work Projects Administration by means of Advice of Project Au- 
thorization, Treasury Form A-2, andAdvice of Change in Project Authorization, 
Treasury Form A-2a, in amounts not in excess of the non-Federal portion of the 
State program and administrative expense budget. Funds for Federal construction 
projects in the State program are authorized at the time such projects are to 
be placed in operation in the total amount of such Presidential limitations. 



Revised Jan. Z, 1941 



ACCOUNTING • 4.5.003 



or±- 



Pund authorizations on Treasury Forms A-2 and A-2a for project operations Auth 

will be broken down by expenditure symbol and minor program classification, "t-io" of 

runds, 

Encumbrances under each expenditure symbol shall not exceed the total amount Treasury 
of funds authorized for the expenditure symbol. The State Administrator may ^"j""? ^"^ 
request transfers between the non -Federal and Federal nonconstruction symbols. 
Each fund transaction between the Washington office and the State office of 
the Work Projects Administration will be assigned a number in continuous se- 
quence each month. All documents pertinent thereto will bear the number assigned 
to the transaction. This is necessary to secure uniformity of items entered 
each month in the books of the Treasury and the WPA central and State offices, 
a uniform "cut off" being established at the end of each month. 

Federal Construction Projects Except Flood Control and Water Conservation ^Authori- 

Projects Authorized Under Other Law,— Section 10 (b) of the Emergency Relief "'i°"^°^ 

^ ^ Funds for 

Appropriation Act, fiscal year 1941, provides that — Federal 

Construction 

NO Federal construction project, except flood control and watfer conservation projects Projects. 
authorized under other law, shall be undertaken or prosecuted under the appropriations 
in this Joint Resolution, unless and until there shall have been allocated and Irre- 
vocably set aside Federal funds sufficient for Its completion. 

The Emergency Relief Appropriation Acts of 1936 through 1939 contained 
corresponding provisions in this regard. 

At the time it is determined that an approved Federal construction project 
is to be placed in operation, there shall be submitted to the Director of 
Finance, Washington, D. C, a request that action be initiated to set aside 
irrevocably, funds in the total amount of the project limitation. Such request 
shall be accompanied by a schedule of monthly operations which shall, insofar 
as practicable, provide for the complete utilization of such funds during the 
fiscal year in which the project is placed in operation. 

Funds in the full amount of the project limitation will be authorized to the 
State. Such authorizations will be in excess of the cumulative Federal Con- 
struction Project Budget (Major Program Classification 2D0) and will cause 
funds authorized for the State program as a whole to exceed the cumulative 
State Program Budgets. Such fund authorizations are authorized by deductions 
from the total State Program Budgets in amounts equal to the Federal Construction 
Project Budget (Major Program Classification 200). 

Funds authorized for a Federal construction project shall be considered as 
an individual appropriation for the work to be accomplished. 

If, after a project is placed in operation, it develops that the monthly 
schedule of operation cannot be maintained as originally planned, immediate 
notification shall be transmitted to the Director of Finance, Washington, D. C, 
■ adjusting such schedule to conform to revised operating requirements. Under 
no circumstances shall the over-all requirements of the Federal construction 
program be adjusted by overstating or understating the requirements on an 
individual project which subsequently may be placed in operation. 

At the time a request is made to rescind a portion or all of the funds which 
have been irrevocably set aside for the completion of a Federal construction 
project, it is important that all pertinent data be furnished in connection 
therewith. Therefore, certifications for rescission of Federal construction 
funds shall include a statement to the effect that the project has been com- 
pleted; that a useful economic unit (or units) has been completed and that no 
further work is to be performed under the original authorization; or that the 
project has been superseded and that any charges thereunder have been trans- 
ferred to the superseding project. Each certification shall be submitted in 
quintuplicate. 

Revised Jan. 8, 1941 



4.5.004 • FINANCE 



— — Authori- 
zation of Funds 
for Flood Con- 
trol and Water 
Conservation 
Projects. 



—Reservations 
for Purchases 
Through Central 
Supply Fund. 



Distribution 
of State 
Monthly Budget 
to Districts 
by WPA 
Form 730. 



Flood Control and Water Conservation Projects Authorized Under Other Law,— 
Federeil construction projects of this type are exempt from the earmarking of 
funds by the exception contained in section 10 (b) of the Emergency Relief 
Appropriation Act, fiscal year 1941, and corresponding exceptions contained 
in prior Emergency Relief Appropriation Acts. 

Funds for the operation of such projects will be authorized each month on 
the basis of a schedule of operations to be submitted to the Director of Finance, 
Washington, D. C. , at the time the project is to be placed in operation. 

In every other respect, operations thereunder are to be conducted in accord- 
ance with the general provisions heretofore prescribed for Federal construction 
projects. 

Reservation of Nonlabor Budget for Purchases Through Central Supply Fund.— 
Requests for purchase of cotton textiles and for specieil equipment auid supplies 
for the microfilming projects shall be recorded as follows. When a. Request for 
Purchase of Cotton Textiles Through Central Supply Fund, WPA Form 39 1, or a 
Request for. Property or Services, WPA Form 358, for amy other item purchased 
through the central supply fund is submitted to the central office, it shaill 
be registered on WPA Form 757 for entry in the Project Ledger "Suspense Account " 
(see page 4.5.0 4 3), posted to the Project Ledger (WPA Form 704) (seepage 4.5.044), 
•and the total thereof as shown on the WPA Form 757 shall be the basis for a 
journail entry for posting to the Nonlabor Budget Suspense Account to reserve 
a sufficient portion of the nonlabor budget to accommodate the reimbursement 
voucher when received. The Encumbrance Register, WPA Form 757, shall serve as 
the journal in this case and the following entries in the General Ledger Group I 
Accounts shall be made: 

Dr. Undistributed Budget Account 2 

Cr. Nonlabor Budget Suspense Account 3 A 

When the nonlabor voucher Standard Form 1080 is processed and is ready to be 
charged against the Distributed Budget Account 3, these entries may be reversed. 

Distribution of State Monthly Budget for Project- Operations.— Z?istrt6utton 
of State Monthly Budget, WPA Form 730, is provided for use by State Adminis- 
trations to distribute the State monthly budgets for project operations to 
districts or other locsil sidministrative areas by divisions when so desired. 
Separate WPA Forms 730 shall be used to establish budgetary limitations for 
(1) non-Federal and Federal nonconstruction projects, and ( 2) Federal construc- 
tion projects. Major Program Classifications 100 and 150 may be segregated 
if so desired. 



ftp A Form 730 

(He»Jlta ll-ie-30l 



FEDERIL HORKS kSENCV 
WORK PROJECTS ADN I M I STR AT I OH 



DISTRIBUTION OF STATE MONTHLY BUDGET 



(C117 or cosni 
You are authorized to encuaber ftor the nonth of_ 



Ihls authorization represents the aaxloun anomt which nay be encmbered during the Bonth. 



the follomljig ajEOixita. 




Revised Mar. 35, 1941 



ACCOUNTING • 4.5.0041 



Encumbrances for personal services may be limited automatically by the 
employment quotas established for local areas by the State Administration. 
WPA Form 730 prepared for each local administrative area need only show a 
limitation for other-than-labor expenses. 

The full amount of the State monthly budget need not be distributed at one 
time. 

Budget Encumbrance Register, WPA Form 760, shall be maintained in the State 
office to control budgets authorized to local districts or areas and by divi- 
sions when so established by indication on WPA Form 730. The form is designed 
to show budget and encumbrance transactions distributed between labor and other- 
than-labor items. If laior budgets are controlled by employment quoteis, the 
other-than-labor budget only will be shown on WPA Form 760. 

Encumbrance entries on WPA Form 760 shall be made from subtotals of documents, 
sorted by districts and by labor and nonlabor, in the process of establishing 
predetermined totals for ledger posting control. Documents indicating cancel- 
lations, discounts taken, and other adjustments arising from voucher payments 
shall be included in the groups for subtotaling. 



—For Other- 

Than-Labor 

Expense. 



— Partial 
Distribution. 

Budget 
Encumbrance 
Register, 
WPA Form 760. 

^Maintenance . 



— Entries. 



FEDERAL WORKS AGENCY 
»PA Form 760 






WORK 


FEDERAL WORiS *GEKCY 
PROJECTS tDHIKJSTRtTIOK 


R 


orrice 










BUDGET ENCUMBRANCE REGISTE 








Line 
No. 
(I) 


Date 
(2) 


(3) 


Budgets 


E^cumbra-nces 


Balances 


(U» 


(11) 


(12) 


(13) 


Line 
No. 
(14) 


Labor 
(4) 


Other 

(5) 


Labor 
(6) 


Other 
(7) 


Labor 
(8) 


Other 
(9) 


1 










■ 
















1 


47 








' -. -= 








— 1 


r = 




46 
47 


48 






















48 





A columnar description for use in the preparation of WPA Form 760 follows: —Preparation. 

Column 2. — Enter the date of posting. 

Colvan 3. — Enter a description of the transaction. 

Colunns t and 5. — Enter the amount of budget distributed to the local omce, divided be- 
tween labor and other-than-labor as Indicated by Distribution of State Monthly Budget, 
WPA Form 730. 

Coluwn 8. — Enter the amount of pay rolls paid, secured by subtotaling copies of WPA Form 518 
oorerlng pay. rolls. 

Qolumn ?. — Enter the group subtotal of nonlabor encumbrances and adjustments. 

Columns 8 and 9. — Enter the unencumbered balance of budget segregated by labor and other- 
than-lab.or, determined by subtracting the total of column 6 from column 4, and the total of 
column 7 from column 6, respectively. 

Columns 10 Through 13. — Enter, If necessary, any Information locally required by the State 
Administration. 

A periodic report of budgets, encumbrances, and balances shall be prepared Report to 
by the Division of Finance and shall be furnished to such operating and ad- o^J^r"-*-"^ ^"^ 

■ . . ; , ..,.„ ... Administrative 

ministrative personnel as may have responsibility for regulating operations Personnel, 
within the established budgets. 

Added Jan. 2, 1941 



ACCOUNTING • 4.5.005 



Limitations of Project Expenditures 

Encumbrances against funds for projects of the Work Projects Administration Limitation of 

shall not exceed Presidential authorizations. These authorizations are granted Encumbrances. 

in Presidential letters approving off icial projects and establishing a limita- pj^esidential 

tion as to the amount of Federal funds that may be expended in the operation Authorization, 
of an official project. 

A further limitation on the expenditure of Federal funds for a project may —within 
be established by the State Work Projects Administrator or his authorized Ad^'nistrators's 
representative in a-p'proviag Statement of Project Estimate Detail, WPA Form 701. Authorization. 

Statement of Project Estimate Detail , WPA Form 701, is prepared by the appro- Statement of 
priate operating division and shall be approved by the State Work Projects |s°{^ate 
Administrator or his authorized representative before a project may be placed Detail, wpA 
in operation. The Statement of Project Estimate Detail, WPA Form 701, may 
provide for the full operation of the official project as approved by the 
President, or it may provide for the operation of a portion of the official 
project. In either case, the amount of Federal funds shown as required for 
the project operation on the approved WPA Form 701 constitutes, when less than 
the Presidential limitation, the controlling limitation governing the expen- 
diture of Federal funds on the project. WPA Form 701 cannot establish a 
limitation greater in amount than the Presidential limitation. 



Form 701. 
-Purpose. 



After approval by the State Administrator or his authorized representative, 
the original and all copies of WPA Form 701, shall be routed to the Division 
of Finance in the State office. The amounts of the approved estimates when 
received by the Division of Finance shall be posted to the reverse of the 
Official Project Limitation Control, WPA Form 763, and an audit shall be made 
to determine that the estimate for nonlabor does not exceed the amount for 
this classification, as shown on the face of WPA Form 763, unless an adjustment 
to the limitation has been authorized in writing by the Regional Director. 
Transfers of "Nonlabor" limitation to "Labor" may be made upon authorization 
in writing by the State Administrator. 

The Division of Finance shall review WPA Form 701 and insert the sequence 
number, location symbol, appropriation or expenditure symbol, and title. 
Sequence numbers shall be in series and shall not be confused with the work 
project numbers. 

The location symbol shall be determined by reference to Treasury Coding 
Chart No. 3, Revised. 

WPA Form 701 shall be distributed by the Division of Finance as follows: 

Original To the initiating office 

First copy To the project 

Second copy To the office of the Division of Finance 

where project ledgers are maintained 

To the office of the supply fund serving 
the project 

To the appropriate operating division in 
the State office 



—Routed 
to Division 
of Finance. 



-Review. 



— Distribution 
by Division of 
Finance. 



Third copy 
Fourth copy 



After WPAForm 701 iscompleted, the Division of Finance shall prepare Project 
Description Card, WPA Form 764, as a notification that WPA Form 701 has been 



Revised Jan. 2, 1941 



Preparation 
of Froj ect 
Description 
Card, WPA 
Forn 764. 



4.5.006 • FINANCE 



approved for the work project and encumbrances may be expected. The form 
prepared for the first work project under each official project shall be in 
duplicate and shall be signed by representatives of the Treasury State Accounts 
Office and the Division of Finance of the Work Projects Administration. Agree- 
ment shall be reached regarding the project description and symbolizalion before 
the form is signed. 

—Use of WPA WPA Form 764 shall be used to authorize the initiation of activities under 

Form 764 for ^^e Supply fund; WPA Form 701 shall not be used for this purpose. 
Supply Fund. 

—Complete After signature, sufficient copies of thefirst WPA Form 764 prepared for an 
Distribution. official project shall be reproduced to supply all persons in the Work Projects 
Administration, Treasury State Accounts Off ice, and Treasury Procurement Office 
who have occasion to refer to work project descriptions or symbol izat ions in 
the preparation or examination of documents. Subsequent WPA Forms 764 for the 
same official project shall be prepared for WPA use only. 

— Loca.i WPA Form 764 is not printed by the Washington office in order to permit 
Printing. minor variations by the States to meet their individual requirements. 

Revised Jan. 2, 1941 



ACCOUNTING • 4.5.007 



Liquidation of Sponsors' Pledges 

Amounts pledged by sponsors are established in the accounting records of the 
Division of Finance from Statement of Project Estimate Detail, WPA Form 701. 
Liquidation of such pledges are recorded from (1) Certification of Sponsor's 
Contributions (Materials, Supplies , and Equipment) , WPA Form 710, (2) Receipt 
for Property or Services, WPA Form 7^1, {'i) Certification of Sponsor's Contri- 
butions (Personal Services andSpecified Honpersonal Items) , M?k Form 710a, and 
(4) Treasury forms covering encumbrances against sponsors' cetsh deposits. Items 
1 through 3 are received from the division operating the project, certified as 
to value, quantity, quality, and eligibility. The Division of Finance shall 
review WPA Forms 710 or 741 and 71Da, and shall refer those which appear to be 
incorrect back to the submitting division for revision. 

These transactions shall be posted to WPA Form 704a and registered on WPA 
Form 759 for posting to the general ledgers (see pages 4.5.045 and 4.5.023). 

Periodically, Project Financial Status Report. WPA Form 707, shall be pre- 
pared from WPA Forms 704 and 704a and shall be furnished to the division operat- 
ing theproject with copies which may be transmitted to the sponsor (see pages 
4.5.051-4.5.052). WPA Form 707 advises the sponsor of the total of all items 
recorded in WPA records as sponsor's expenditures during the month and serves 
as a notice of the extent to which the sponsor's pledge has been liquidated. 

Where funds are made available by sponsors for the purpose of liquidating 
pledges, they shall be deposited with the U. S. Treasury Department in accord- 
ance with instructions contained in U. S. Treasury Department Field Office 
Memorandum No. 105, dated October 23, 1935, andsupplement thereto, in special 
deposits accompanied by a copy of a letter from the sponsor setting forth the 
restrictions and conditions, if any, under which the funds may be expended. 
With the written permission of the sponsor, the State Administrator may issue 
this letter. The letter may delegate general authority to the Work Projects 
Administration to expend funds as the progress of the work project demands, 
or it may contain detailed instructions setting forth the exact purpose for, 
and the explicit conditions under, which the funds are to be expended. 

Under no circumstances shall funds made available by a sponsor for expenditure 
by the Work Projects Administration be deposited in the bank accounts of any 
individual, corporation, or local (jovernment unit. 

All expenditures from sponsors' cash deposits shall be effected by the 
issuance of encumbering and liquidating documents through the U. S. Treasury 
Department in the same manner as that prescribed for the expenditure of Federal 
funds. An extra copy of all pay rolls or other documents involved in the 
encumbrance of a sponsor's cash deposits shall be prepared to accompany the 
sponsor's copy of the monthly report of WPA Form 707 transmitted to the division 
operating the project. 

All documents covering encumbrances and pay rolls or other vouchers chargeable 
to a sponsor's funds shall bear, in the space provided for appropriation sym- 
bol and title, the caption "03.37 Disbursing Officer's Cash — Special Deposits 
(Official Project No )." 

Dpon completion of a project for which a deposit has beenmade by the sponsor 
and upon the liquidation of all encumbrances chargeable to the special deposit 
account, a certificate or letter stating that the project has been completed 
and that there are no further encumbrances chargeable to the sponsor's funds, 
and Public Voucher for Refunds, Standard Form 10*7, shall be prepared by the 
State Administrator and forwarded to the Treasury State Accounts Office. 
Onless the sponsor has agreed in writing to some other disposition of the 
unexpended balance, the Treasury State Accounts Office will return any unex- 
pended balance in the account to the sponsor. Such refund voucher shall be 
treated as reducing the amount of the sponsor's cash deposits. 



Posting 
Sponsors* 
Pledges and 
Liquidations. 

^Posting 
Documents. 



—Posting 
Ledgers. 

— Reporting 
Liquidations. 



Sponsors' Cash 
Deposits. 

—Deposits 
With Treasury. 



—Not To Be 
Deposited in 
Private Bank 
Accounts. 

^Documents for 
Expenditure. 



— Identifying 
Documents. 



—Refund of 

Unexpended 

Balance.. 



Revised Jan. Z, 1941 



4.5.008 • FINANCE 



WPA 

Responsibility 
lor 

Maintenance of 
Budget and 
Fund Accounts. 



System of Accounts 

The WPA responsibility for controlling encumbrances and expenditures requires 
the maintenance of budget and fund accounts together with related eiccounting 
records which will au:cordingly reflect the status of encumbrances and expendi- 
tures within established limitations. For this purpose, all documents pertaining 
to encumbrances and expenditures shall be routed to the accounting section 
where control mechanism for prevalidation and for developing predetermined 
totals shall be maintained. Documents shall be segregated according to type, 
expenditure symbol, program classification, and district or administrative 
areas. Documents shall be listed on designated encumbrance registers appli- 
caible to the type of transaction. 



ACCOUNTING • 4.5.009 



PART II. DOCUMENTS OP ENCUMBRANCE AND LIQUIDATION 

Transactions occasioned by the operations of the WPA program shall be recorded 
by the preparation of appropriate documents to provide a permanent, explanation 
in sufficient detail to permit future reconstruction of the transaction. All 
documents shall be promptly prepared and processed in accordance with the 
procedures prescribed by the regulations of this Administration. 

All liabilities in connection with operations of the Work Projects Adminis- 
tration shall be encumbered and recorded in advance. 

Documents to be valid require the signature of duly authorized officers and 
employees. Care shall be taken to make certain that specimen signature cards, 
when required, are in the files and that signatures appearing upon documents 
are in agreement therewith (see pages 4.2.083-4.2.084). As a general rule, 
continuous serial number sequences for each type of doument shall be main- 
tained to insure the proper recording of all documents issued. 

Documents upon which action is pending shall not be put away in desks or 
files unless an appropriate tickler file is maintained to insure follow-up. 
Receipts shall be required and shall be used to replace any documents released 
from the files either before or after final processing through the accounts. 

Pay Rolls and Supporting Documents 

All personal services paid from Federal funds and not obtained by contract 
shall be paid by the medium of one of the following forms: 

for% Title 

WPA Form 503 Pay Roll for Personal Services — Uork Projects 

WPA Form 504 Pay Roll for Personal Services — Mork Projects — 130-Bour 
Basis — Uork Camps 

WPA Form 509 Pay Roll for Personal Services — Uork Projects (Super- 
visory or Administrative Employees on Semimonthly Basis 
Receiving ffonsecurity Wages Chargeable toVorkProjects) 

Standard Form Pay Roll for Personal Services on Annual Salary Basis 
1013 
Instructions for the preparation of these forms are contained in part IV of 
chapter 2. 

Encumbrances for the protection of accruing obligations incurred by the per- 
formance of personal services shall be established by the use of Notice of 
Miscellaneous Encumbrance, Treasury Fora A-5. (For use and preparation, see 
page 4.2.081.) Adjustments to these encumbrances shall be made by Change in 
Encumbrance, Treasury Form A-5a. (For use and preparation, see page 4.2.082.) 

Instructions for the recording of the encumbrances and the liquidation of 
the pay rolls for payment of personal services on (1) work projects, (2) supply 
fund, and (3) administrative accounts are contained in the following sub- 
sections. 

Work Projects Labor Pay Rolls.— A separate Treasury Form A-5 shall be pre- 
pared and used for establishing a blanket encumbrauice for each expenditure 
symbol and progrsim classification. The amount shown on each blanket elncum- 
brance shall represent an estimate of the pay roll amounts to be accrued in 
each expenditure symbol and classification during a semimonthly period. 

Based upon the scheduled operation for the subsequent pay roll period, the 
blanket pay roll encumbrances under each expenditure symbol and program clas- 
sification shall be reviewed on the 1st and 16th of each month. Any adjust- 
ments required shall be made by Treasury Form A-5a. 



tbcuaencation 

of 

Transactions. 



Advance 
Encumbrance. 

^proval and 
^ilmbe^xng of 
Obcuments. 



Pending Files. 



Ebcumenting 

Personal 

Services. 

— Farms Used. 



— Establishing 
Encumbrances. 



General 
Instructions 
for Encumber- 
ing and 
Liquidating 
Pay Rolls. 

— Hfcrk 
Projects 
Labor 
Pay Ralls. 

— —Establish- 
ing Blanket 
EhcuiCtrances. 

— — Adjustment 
of Blanket 
Encumbrances. 



4,5.010 • FINANCE 



— — Encum- 
brance Posting 
to Suspense 
Account. 



— — Posting 
and Routing 
of Pay Roils. 



— — Adjust- 
ments on "Paid 
Copy" Receipt. 



— —Handling 
Subsistence 
Deduction 
Pay Rolls. 

— — Mainte- 
nance of 
Suspense 
Account. 



— — Handling 
Death Claims 
and Canceled 
Check Encum- 
brances. 



The Eunounts shown on Treasury Forms A-5 and A-5a shall not be entered on 
the individual project ledgers, but shall be listed on Encumbrance Register, 
WPA Form 757, for posting to the expenditure symbol and program classification 
control accounts in the general ledgers and to the Suspense Account described 
below. Copies of Treasury Forms A-5 and A-5a shall be forwarded to the Treasury 
State Accounts Office. 

Pay rolls shall be submitted to the Treasury State Accounts Office after 
posting to the Project Ledger, WPA Form 70ii, as a simultaneous encumbrance and 
liquidation. Each pay roll submitted to the Treasury State Accounts Office 
shall be accompanied by Voucher Distribution Statement , WPA Form 5 18 (see 
pages 4.2.073-4.2.074 for instructions on preparation), and scheduled on 
Schedule of Disbursements, Standard Form I06l^ (see pages 4.2.071-4.2.072 for 
instructions on preparation and distribution). Pay rolls to be transmitted 
to the Treasury State Accounts Office shall be listed on WPA Form 757 by ex- 
penditure symbol, and the total shall be posted to the Suspense Account. The 
Treasury State Accounts Office will simultaneously encumber and liquidate pay 
rolls and will list them on Daily Statement of Transactions. Treasury Forms 
B-12 or B-I5b, and Summary Register of Voucher Payments and Adjustments , Treasury 
form A-iJO, at the time the pay rolls are forwarded to the Treasury Disbursing 
Clerk for payment. Treasury Forms B-12 or B-15b and A-40 will be forwarded 
to the Work Projects Administration promptly after preparation. Treasury 
Form A-40 shall be considered as a register and shall be listed on the Daily 
Summary Journal, WPA Form 751*, for entry in the general ledgers. 

Upon receipt, the paid copies of pay rolls shall be examined for changes 
from the amounts posted to the project ledgers and if any are found, Journal 
Voucher. Standard Form I0I7-G, shall be prepared effecting correction. 

Pay rolls containing subsistence deductions shall be simultaneously encumbered 
and liquidated in the manner outlined above (see page 4.5.017 for information 
relative to Schedule of Voucher Deductions. Standard Form 1096) . 

The Suspense Account referred to above shall be established to augment the 
project ledgers within each expenditure symbol, so that when a trial balance 
is taken, agreement will be secured between the project ledgers and the general 
ledgers. The totals of encumbrance registers recording pay rolls transmitted 
to the Treasury shall be entered as credits. When the pay rolls are paid, as 
evidenced by receipt of Treasury Forms A-40 and B-12 or B-15b , the total pay 
rolls paid shall be entered as debits. 

Certain advance nonlabor transactions such as supply fund transactions and 
tentative encumbrances for textile purchase shall be entered in the Suspense 
Accounts as credits when they are established. When paid, they shall be re- 
corded as debits. For further instructions relative to maintenance of the 
Suspense Account, see page 4.5.043. 

Claims for amounts due deceased employees or employees declared incompetent 
and for canceled checks and canceled lost pay roll checks and other pay roll 
claims shall be encumbered by Treasury Form A-5 and entered on registers and 
project ledgers as nonlabor items. Upon receipt of Treasury Form A-30 and 
inclusion on Treasury Forms B-12orB-15b and A-40, the tentatively established 
nonlabor encumbrances shall be canceled and the amount of the payment shall 
simultaneously be encumbered and liquidated as a labor item. Instructions 
concerning the handling of claims for amounts due deceased or iiijompetent 
employees are contained on pages 4.2.040-4.2.043. 



Revised Jan. Z, 1941 



ACCOUNTING • 4.5.011 



The pay roll reserve shall be increased, at the end of each month by encum- 
brance on Treasury Form A-5 for each expenditure symbol covering work project 
and supply fund pay rolls, the pay periods which have ended but pay rolls have 
not appeared on Treasury Form A-40, and the pay periods which have ended but 
the pay rolls have not been posted to the project ledgers. Immediately after 
closing the accounts for the month the encumbrances so established shall be 
canceled by means of Treasury Form A-5. 

Supply Fund Labor Pay Rolls. — A blanket encuntrance shall be established 
for all supply fund pay rolls submitted on WPA Forms 503 and 509 and Standard 
Form 1013. The encumbrance and liquidation of supply fund pay rolls shall be 
accomplished in a manner similar to the encumbrance and liquidation of project 
pay rolls. The blanket encumbrance for the supply fund shall be established 
in its entirety against the General Service Account in order to avoid separate 
blanket encumbrances for the various supply fund accounts. When pay rolls 
are combined in accordance with instructions contained on page 4. 2.037, Standard 
Form 1013 shall not be included and shall be processed separately. 

Inasmuch as the supply fund pay rolls may actually include charges against 
various Direct Service Accounts in addition to the General Service, a distri- 
bution of the charges between the various accounts shall be shown on the 
certification page of the pay roll and on the reverse side of the corresponding 
WPA Form 518 and subtotaled thereon by General Service and Direct Service. 

An encumbrance for all supply fund pay rolls matured but not paid at the end 
of the month shall be prepared in the manner prescribed in the above subsection. 
Cancellation shall be effected by Treasury Form A-5a in a manner similar to 
that used for project pay rolls. 

Administrative Pay Rolls. — At the beginning of each semimonthly pay period, 
an original and one copy of Notice of Miscellaneous Encumbrance , Treasury 
Form A-5, shall be prepared for the estimated amount of the pay roll payable 
15 days later. Treasury Form A-5 shall be entered on the Administrative Ex- 
pense Ledger, WPA Form 705, and listed on Encumbrance Register, WPA Form 757. 
It shall be transmitted to the Treasury State Accounts Office to support WPA 
Form 757. 

Pay Roll for Personal Services on Annual Salary Basis, Standard Form 10 13, 
shall be scheduled to the Treasury State Accounts Office on Schedule of Dis- 
bursements, Standard Form 1064, accompanied by one copy of FoucAer Distribution 
Statement, WPA Form 5 18, without being posted to Administrative Expense Ledger, 
WPA Form 705. Upon receipt Of Treasury Form B-12 or B-15b and related Treasury 
Form A-40 from the Treasury State Accounts Office, the pay roll amount shall 
be posted to the voucher column of WPA Form 705. 



Pay Roll 

Encumbrance 
at End of 
Pe riod . 



— — Supply 
Fund Labor 
Pay Rolls. 



— ^Jistri- 
bution of 
Charges. 



— — Encum- 
brance at 
End of Period. 



— — Adminis- 
trative Pay 
Rolls. 

Estab- 
lishing 15 4}ay 
Encumb ranees . 



— — Posting 
and Routing. 



Revised Jan. 2, 1941 



4.5.012 • FINANCE 



Procurement Documents 
The following documents shall be considered as documents of procurement; 

form 

Treasury Form A-5 

Treasury Form A-5a Change in Encumbrance 

Requisition for Purchase 

Purchase Order 



Documenting 
Procurement 
Transactions. 

— Forms Used. 



Title 
Notice of Miscellaneous Encumbrance 



^Posting and 
Routing. 



— Filing. 



— Verifying 
and Validating 



Treasury Form A-5 
Treasury Form A-7 
Standard Form 1034 

WPA Form 768 



Public Voucher for Purchases and Services 
Other Than Personal 

Public Voucher for Equipment Rental 



All documents affecting the encumbering, adjusting, and liquidating of pro- 
curement transactions shall be routed through the Division of Finance for 
validation by entry in the WPA accounting records. Copies shall be provided 
for the accounting document file. Copies of encumbering documents initiated 
by the Work Projects Administration shall be furnished the Treasury State 
Accounts Office. Instructions for the recording of documents of procurement 
on Encumbrance and Liquidation Record. WPA Form 761, are contained on page 4.5.049. 

Documents shall be filed by work project, official project, and expenditure 
symbol. Within the work project they may be filed by stages of liquidation 
as follows; 

1. Unordered requisitions 

2. Unvouchered orders 

3. Vouchered orders 

Documents shall be validated to show that they have been encumbered before 
transmission to the Procurement Office. The project description and accounting 
symbols shown on the requisition shall be verified before encumbering. Each 
document submitted to the Treasury State Procurement Office shall be validated 
to show that the encumbrance is within the Presidential limitation for the 
project. The following stamp shall be used for this purpose: 



FEDERAL WORKS AGENCY 
WORK PROJECTS ADMINISTRATION 



City. 



.State, 



Checked for: 

Propriety of Purchase 

Encumbered Against Funds and Limitation 



Initial 



□ 



Date 



Instructions concerning the handling of the procurement documents in the 
accounting section are contained in subsections below (see page 4.2.081 for 
instructions relative to the Treasury Form A-5 and page 4.2.082 relative to the 
Treasury Form A-5a). 



Revised Jan. 2, 1941 



ACCOUNTING • 4.5.013 



REQUISITION FOR PURCHASE, Treasury Form A-6.— Instructions for the use and 

preparation of Treasury Form A-6 are contained elsewhere.^ Treasury Form A-6 
shall be encumbered on Project Ledger, WPA Form 70*, listed on Encumbrance 
Register, WPA Form 757, and transmitted, supporting WPA Form 757, to the Treas- 
ury State Accounts and Procurement Offices. Where a requisition is received 
for encumbrance, requesting items which obviously should not be purchased from 
the funds or on the project noted, it shall be returned to the requisitioning 
officer calling his attention to the items questioned. 

The initial of the person making the examination and the date shall be 
inserted in the block opposite eeich statement. The stamp will be inserted 
and the check for the propriety of purchase shall be made by a representative 
of the operating division in the General Service Section of the warehouse. 
The city and State shown shall be the State office in which the accounts are 
maintained; e.g., Mitchell, S. Dak. 

Where it is necessary to increase an encumbramce established by Treasury 
Form A-6, Treasury Form A-5a shall be prepared by the requisitioning officer. 
The original and one copy together with a copy of the notice from the Procure- 
ment Office will be forwarded to the Division of Finance for encumbering, 
listing, and transmitting on WPA Form 757 to the Treasury offices. 

Where it is necessary to reduce an encumbrance established by Treasury Form 
A-6, Treasury Form A-5a shall be prepared by the requisitioning officer and 
forwarded to the Treasury Procurement Office for certification that no obli- 
gation exists against the encumbrance to be reduced. The approved Treasury 
Form A-5a shall be routed in the same manner as a Treasury Form A-5a which 
increases an encumbrance. 



—Requisi- 
tion for 
Purchase, 
Treasury 
Form A- 6. 

— — Encum- 
brance. 



— —Increasing 
Encumbrance. 



— — Decreasing 
Encumbrance. 



PURCHASE ORDER, Treasury Form A-7.— The Treasury State Procurement Office 
will issue Purchase Order, Treasury Form A-7 for a part or all of the items 
requisitioned. A copy of each purchase order issued will be transmitted to 
the Division of Finance by means of a transmittal sheet listing the purchase 
orders. The orders shall be compared with their related requisitions and when 
adjustments are being made, shall be stamped with the adjustment information. 
The encumbrance adjustment usually shall be maule upon issuance of the final 
purchase order unless fund or limitation status necessitates earlier adjust- 
ment. The adjustment shall be entered on the individual project ledger accounts 
and file records and reflected on Encumbrance Register, WPA Form 757, a copy 
of which is transmitted to the Treasury State Accounts Office. 

The Treasury Procurement Office will stamp the word "Variable" on purchase 
orders on which there is a likelihood that the amount shown will vary on pay- 
ment. The Work Projects Administration shall not decrease the encumbrance 
in the case of "Variable" purchase orders. Where more than one purchase order 
is issued for a requisition, the final order will be stamped "Final" by the 
Treasury State Procurement Office. 

In the event of an adjustment or a cancellation of a purchase order, the 
Treasury State Procurement Office will issue Notice of Adjustment, SPO Form 
2'*, or Notice of Cancellation, SPO Form 6, and will furnish copies thereof 
to the Work Projects Administration and to the Treasury State Accounts Office. 
The resulting encumbrance adjustment shall be listed on the current WPA Form 
757, but no copies of the document need be attached to the registers designated 
for Treasury Offices. 



—Purchase 
Order, 
Treasury 
Form A-7. 

Check 

With 
Requisition. 



— — Variable 
and Final 
Purchase 
Orders. 



— —Cancella- 
tion and 
Mjustments. 



See appendix A, Item 5-1. 
Revised Jan. 2, 1941 



4.5.014 • FINANCE 



— — More Than 
Obe Voucher 
Per Order. 



^Voucher, 
Standard 
Form 103*. 

— — Routing 
and Posting. 



In cases where more than one voucher is issued to cover a purchase order, 
the Treasury State Procurement Office will indicate the bureau voucher number 
of the original on all vouchers issued subsequent to the first one. 

PUBLIC VOUCHER FOR PURCHASES AND SERVICES OTHER THAN PERSONAL, Standard 

Form 1 031J.— Standard Forms 1034 are submitted directly to the Treasury State 
Accounts Office by the Treasury State Procurement Office. The Treasury State 
Accounts Office will transmit to the WPA Division of Finance Treasury Forms 
B-12 or B-15b, A-40 , and a copy of Voucher Distribution, Treasury Form A-H, 
or of the voucher having paid information if available. The Treasury Forms 
•A-4 or vouchers shall be posted to the project ledger. Adjustments shall be 
reflected on Encumbrance Register. WPA Form 757, When Treasury Forms A-4 are 
used for posting, vouchers subsequently received from the Treasury Disbursing 
Office shall be compared to determine if any changes were made. Adjustments 
shall be confined to the final voucher whenever possible. 



—Equipment 

Rental 

Vouchers. 

Estab- 
lishing 
Encumbrances. 



— —Adjusting 

and 

Liquidating. 



Equipment Rental Vouchers. — Equipment rental for each month for a project 
or the supply fund shall be established by one or more blanket encumbrances 
by means of Treasury Form A-5. As many requisitions covering as many vendors 
as may be conveniently paid on one WPA Form 768 shall be included under each 
blanket encumbrance. 

Adjustment of the blanket encumbrance to the total of all the related pur- 
chase orders shall be accomplished by means of Treasury Form A-5a. Liquida- 
tion of the obligation on each project shallbe accomplished by Public Voucher 
for Equipment Rental, WPA For« 768, prepared for payment of equipment rental 
services. 



Revised Jan. 2, 1941 



ACCOUNTING • 4.5.015 



Travel Documents 

The estimated amount of travel expense shall be encumbered in advance, 
posted to the appropriate administrative expense ledger or project ledger, 
and reflected on Encumbrance Register, WPA Form 757. The encumbrance may be 
established either (1) on a monthly basis covering the estimated amount of 
travel expense chargeable loeach account, or (2) on an individual authorization 
basis covering the estimated expenditures under each travel authorization. 
Copies of travel encumbrcince documents for operating projects shall be forwarded 
to the supply fund warehouse maintaining Project Nonlabor Control, WPA Form 
769. The handling of the transactions in each of the two cases stated above 
shall be done in the manner prescribed in the following subsections. 



Document on 
Travel. 

— Aivance 
Encumbrance. 



Monthly Encumbrance Basis. — When this method is used, the encumbrance shall 
be established by means of Notice of Miscellaneous Encumbrance, Treasury Form 
A-5. Separate Treasury Forms A-5 shall be prepared for (a) the estimated cost 
of transportation to be furnished by common carriers, and (b ) the estimated 
cost of other travel expenses. These two encumbrances shall be posted as two 
separate items to either the administrative expense ledger or project ledger 
and reflected on Encumbrance Register, WPA Form 757. Copies of Treasury Form 
A-5 shall be forwarded to the Treasury State Accounts Office. 



— —Monthly 

Encumbrance 

Basis. 



Individual Authorization Encumbrance Basis. — When this method is used, the Individual 

encumbrance shall be established by means of Travel Authorization, WPA Form Authorization 

Encumbrance 

2 10. There will be inserted in the lower portion of the form the estimated Basis. 
amounts for (a) the cost of transportation tobe furnished by common carriers, 
and (b) the cost of other travel expense. This encumbrance shall be posted 
either to the administrative expense ledger or project ledger and reflected 
on Encumbrance Register, WPA Form 757. Copies of WPA Form 210 shall be for- 
warded to the Treasury State Accounts Office. 



Voucher for Per Diem and/or Reimbursement of Expenses Incident to Official 
Travel, Standard Form 1012, after examination by the Division of Finance, 
shall be forwarded together with the required number of copies of Schedule of 
Disbursements , Standard Form I06t, and FoucAer Distribution, Treasury Form A-M-, 
to the Treasury State Accounts Off ice without being entered in the WPA accounts. 
The Treasury State Accounts Office will clear Standard Form 1012 and list 
same on Treasury Form B-12 or B-15b, which will be transmitted to the Work 
Projects Administration with either the paid copy of the voucher or an attached 
Treasury Form A-4. Upon receipt of these documents, the Division of Finance 
shall post the project ledger accounts and shall show the adjustments on WPA 
Form 757. 



— Routing and 
Posting. 



Encumbrances to cover the payment of transportation requests will be liqui- 
dated by Transportation Voucher, Standard Form 1067. Transportation Voucher, 
Standard Form 1067, will be forwarded by the carrier directly to the State 
WPA office. Voucher Distribution, Treasury Form A-U, shall be prepared and 
transmitted in duplicate, along with the voucher , to the Treasury State Accounts 
Office. The Work Projects Administration shall make no entry of the voucher 
amount in its books until the record of the payment of the voucher is received 
on Treasury Forms B-12 or B-15b and A-40. Encumbrance adjustments shall be 
reflected on Encumbrance Register, WPA Form 757. 



—Liquidating 

of 

Transportation 

Request 

Encumbrances. 



Requests from the Treasury State Accounts Office made on Treasury Form M-142 —Prompt 
and M-143 for statements as to encumbrances to cover transportation requests Handling, 
to be paid by the Washington office shall be complied with promptly. Any 



4.5.016 • FINANCE 



errors shall be noted on the carbon copy and not on the original. A complete 
explanation of the corrections in duplicate shall be attached when returning 
the statements to the Treasury State Accounts Office. 

— —In Cases When payments for transportation have been made in Washington, Interoffice 

y"""' ^ .• Transfer Voucher (Transportation) , Treasury Form A-20, will be forwarded to 

Iransportation 

Payments Are the Treasury State Accountant, upon receipt of which he will prepare Treasury 
Washin"ton Form A-4 and will supply a copytothe Work Projects Administration, attached 

to the pertinent Treasury Form B-12 or B-15b. 



ACCOUNTING • 4.5.017 



Miscellaneous Encumbrance and Adjustment Documents 

Tbe following documents may be used for recording transactions or adjustments Ibcuments 

, ^ . Establishing' 

of a miscellaneous character. Miscellaneous 

Encumbrances 

_ . .. , and Adjust- 

Preparation reference ■' 

Pages 4. 2.056-4. .2.060 ^ Forms Used. 

Pages 4.2.056-4.2.060 
Page 4.2.061 

Pages 4.2.077-4.2.078 
Page 4.2.079 

Pages 4.2.075-4.2.076 



StaTidard form to. 
1080 

1081 

1097 

1044 
1046 

1096 
1017-G 



Title 

Voucher for. Adjustments. Between 
Appropriation and/or Funds. 

Schedule of Adjus.tments 

Request for C orrections in 
Appropriations, Fund , Limitation 
and Official Project Accounts 

Schedule of Collections 

Schedule of Trunsfers-. — Special 
Deposi ts 

Schedule of Voucher Deductions 



Journal Voucher 



—Routing 
and Posting. 



These encumbrance and adjustment documents will be simultaneously encumbered 
and liquidated by the Treasury State Accounts Office. When transmitted, a 
schedule or voucher copy shall be retained in the WPA suspense file. The 
Treasury State Accounts Office will list these transactions separately on 
Treasury Forms B-12 or B-15b and A-40 from items which are being liquidated 
only. Treasury Forms A-40 carrying such transactions shall be treated as 
registers and entered on Daily Summary Journal, WPA Form 75t, as both encum- 
brances and expenditures. The transactions likewise shall be entered in the 
project ledger accounts as simultaneous encumbrances and liquidations. 

Schedule of Voucher Deductions^ Standard Form 1096, and Journal Voucher^ 
Standard Form 1017-6, shallbe treated in the manner outlined in the following 
subsectioas. 

SCHEDULE OF VOUCHER DEDUCTIONS, Standard Form 1096.— When Schedule of Voucher 
Deductions., Standard Form 1096, is used to reflect deductions appearing on pay 
rolls handled under the "pay roll reserve" procedure, it shall be treated as 
a simultaneous encumbrance and liquidation item. 

It should be noted that, in the case of subsistence deductions, where only 
one official project and one appropriation are involved, Standard Form 1096 
need not be submitted with the pay roll. For this type of transaction the 
Treasury State Accounts Office will establish a pay roll encumbrance for the 
gross amount of the pay roll and will make a credit encumbrance adjustment for 
the deductions, as indicated on the pay roll. 

JOURNAL VOUCHER, Standard Form \0\7-(3.— Journal Voucher. Standard FormlOI7-G, Standard Form 



— —Exception 
in Standard 
Forms 1096 and 
10 17-G. 

Routing and 
Posting of 
Standard Form 
1096. 



shall be used as a document to reflect individual treinsactions adjustingencum- 
brances or expenditures between work projects within a single official project 
or between accounts within the supply fund. 



10 17-a 

— Use. 



Revised Jan. 2, 1941 



4.5.018 • FINANCE 



—Special When the adjustments covered on Standard Form 1017-G are internal, affecting 
Preparation. onlythebooks of the Work Projects Administration, as in the cj^se of adjust- 
ments between work projects within an official project, no copy shall be 
submitted to the Treasury State Accounts Office. When used in connection 
with the supply fund, certain adjustments may affect accounts both of the 
Treasury and the Work Projects Administration, in which case a signed copy 
shall be supplied the Treasury State Accounts Office to serve as a posting 
medium for correcting their accounts. Where entries on WPA Form 755, involving 
a number of Standard Forms 1017-G, and where transactions involving several 
accounts may also affect a single account, the individual vouchers need be 
listed only once for the separate accounts affected and the total thereof 
may be developed and entered in a single amount in the journal in accordance 
with the following example of a journal entry: 

—Sample "Dr. 1017-0 — *1 Inventory, Materials and Supplies (13-3411) $100.00 

Journal 1017-0— *2 • Equipment (13-e418) 50.00 

Entry. 1017-0— *3 • Implements (13-8418) 60.00 

1017-0 — 4i • Direct Service— Oravel Pit (13-84 ) 100.00 

Cr. EncumDrances Incurred (13-2450) $310.00 

To record adjustments wltbln tne above designated supply fund accounts occasioned by 
locating requisitions wblcb at tbe time of Issue were not talien Into tbe Inventory accounts 
prior to tbe Issuance of purchase orders.* 



ACCOUNTING • 4.5.019 



PART III. REGISTRATION OF ENCUMBRANCE AND LIQUIDATION DOCUMENTS 

Encumbrance transaction documents are divided into two groups, (1) documents Encumbrance 
which are encumbered separately from liquidations, and (2) documents which are rtocJ|^nts°" 
simultaneously encumbered and liquidated, as outlined in the following items: Groupings. 

1. Encumbrance documents treated separately from liquidations by both the —Separate 
State Work Projects Administration and the Treasury State Accounts Office ^d'uq^" 
shall be sorted and grouped according to type, expenditure symbol, and dation. 
minor program classification, and shall be listed on £ncum6rance Register, 

WPA Form 757, 

WFA Form 757 shall serve as a transmittal for copies of documents going Trans- 

to the Treasury State Accounts Office daily and as registers listing Mission. 
transactions which are to be reflected on the books of the Work Projects 
Administration and the Treasury State Accounts Office. 

2. Documents which are treated as simultaneous encumbrances and liquidations — Simulta- 
will be listed by the Treasury State Accounts Off ice on Treasury Form B-12 g^^^rance 
or B-15b and summarized on Summary Register of Voucher Payments and Adjust- and Liqui- 
ments, Treasury Form A-UO, by the Treasury State Accounts Office. datxon. 

All documents shall be checked for availability of project limitation and Document 
propriety of purchase within the project description, and register totals an^Reeis-"" 
shall be checked as to available budget and funds before posting to the general tration. 
ledger accounts or transmission to the Treasury offices. Each V/PA register 
shall be serially numbered in an unbroken sequence. In the case of Treasury 
Forms B-12 or B-15b and A-40 , the Treasury numbers shall be used. 

The register totals shall be posted to the general ledgers. The project Posting 
ledgers and the encumbrance and liquidation file records shall be posted in Xot^l'^*" 
detail from the documents. To secure a proof of accuracy of posting to the 
respective ledgers, the trial balance of the project ledgers shall be recon- 
ciled with the trial balances of the general ledgers. 

The Treasury State Accounts Office will check all registers submitted by WA Register 
the Work Projects Administration for mathematical accuracy prior to entry, ^^'^^ ^v 
and if errors are found, the register totals will be changed and the Work 
Projects Administration will be notified by means of Treasury Form A-17. The 
Work Projects Administration will make the required corrections by preparing 
a. Journal Voucher, Standard Form 10 17-6. A copy marked "For information" 
shall be submitted to the Treasury State Accounts Office. Such adjustmeits 
shall not be listed on subsequent registers but shall be taken into WPA records 
through the Journal, WPA Form 755. 

The Work Projects Administration, likewise, shall review all ZJai iy Statement Treasury 
of Transactions, Treasury Forms B-12 or B-I5b and Treasury Forms A-40 for ^^'^t'^b'' WPA. 
mathematical correctness. In the event errors are found, the Work Projects 
Administration shall make the necessary corrections, entering the corrected 
figures on the Summary Journal, WPA Form 75U. The Treasury State Accounts 
Office shall be notified of such corrections, giving a complete explanation 
thereof. Upon receipt in the Treasury State Accounts Office, the corrections 
will be effected and a copy of correcting documents will be submitted to the 
Work Projects Administration marked "For information only." Such corrections 
will not be included in subsequent regular Treasury Forms B-12 or B-15b and 
A-40. 

Revised Jan. 2, 1941 



4.5.020 • FINANCE 



Encumbrance 
Register, 
Wm Form 757. 

— Purpose. 



—Check of 
Documents and 
Register 
Totals. 



Use, Preparation, and Routing of ENCUMBRANCE REGISTER, MPA Form 757 

WPA Form 757 shall be used (1) as a daily register of traasactions entered 
in the records of the Work Projects Administration, (2) as a register to 
provide the Treasury State Accounts Office with a detailed record of encam- 
brances and encumbrance adjustments established in the accounts of the Work 
Projects Administration, and (3) as a transmittal for documents submitted to 
the Treasury State Accounts Office. WPA Form 757 shall reflect complete infor- 
mation relative to each encumbrance document initiated by the Work Projects 
Administration. It shall not include documents treated as simultaneous encum- 
brance and liquidation transactions, listed separately on Treasury Forms B-12 
or B-15b and A-40- Copies of all encumbrance documents shall be transmitted 
to the Treasury State Accounts Office. 

Encumbrance documents shall be checked against available project limitations 
before registration. Each document shall be stamped "Encumbered" at this time 
(see pages 4.5.012-4.5.014). Encumbrance registers shall be checked for 
availability of budgets and funds before journalization or transmission. At 
this time the register shall be stamped to indicate that this check has been 
made. A stamp similar to the following illustration shall be used, and the 
clerk's initials placed in the space opposite the item. 



— — Approval 
Stamp. 







Approved 


as to: 


Avi 


111 


able Budget 


d 


Avt 


til 


able Funds 

Date_ 


r~ 



— Signature. 



—Separation 
by Symbols and 
Destination of 
Documents. 



—Copies. 
— Rout ing . 



Each Encumbrance Register, MPA Form 757, shall be signed by an official of 
the Division of Finance designated for this purpose. 

Registers shall list documents of one minor program classification and 
expenditure symbol only. When more than one sheet is required to list the 
transactions of one minor program classification and expenditure symbol, the 
sheet number and total number of sheets being used shall be shown on each page. 
Separate registers shall be used to record: 

1. Documents transmitted to the Treasury State Accounts Office, including 
documents of procurement, recurring contract encumbrances, travel, miscel- 
laneous encumbrances, encumbrance adjustments, and administrative pay 
rolls; also requisitions forwarded to the WPA central off ice for approval 
or purchase. 

2. Pay rolls on the reserve basis transmitted to the Treasury State Accounts 
Office (posted only to the Suspense Account and not to the general ledg- 
ers). 

An original and one copy of the Encumbrance Register, WPA Form 757, shall 
be prepared and routed as indicated below: 

The original shall be forwarded, with original of the encumbrance docu- 
ments, to the Treasury State Accounts Office. 

The duplicate shall be retained by the State WPA Division of Finance and 
shall be the document of entry to the /)a»iy Summory Journal, WPA For* 754. 

WPA Form 757 shall be used to record tentative encumbrances in the books of 
the Work Projects Administration which are not recorded by the Treasury, such 

Revised Jan. 2, 1941 



ACCOUNTING • 4.5.D21 



as pay rolls transmitted to the Treasury for payment, supply fund transactions, 
textile encumbrances, etc. When so used, no copy shall be submitted to the 
Treasury State Accounts Office. 

WPA Form 757 shall be prepared as follows: 

Beading. — Indicate to whom the register Is being forwarded by check mark opposite one of 
the offices named and insert the address of the forwarding office. Insert the register 
number, date, expenditure symbol, program class, sheet number, and number of sheets comprising 
the register in the spaces provided. 

Column 1. — Insert the number of the encumbering document. 

Colunn S. — Show the type by form number of the encumbering document. Designate pay roll 
reserve encumbrances by the word "Reserve." 

ColuMn 3. — Insert the official project number affected by the encumbering document. In 
the case of the supply fund. Insert the supply fund account number. 

CoJumn «. — Insert the work project number affected by the encumbering document. 

OolitmnS. — Enter In this column pay roll reserve encumbrances and adjustments, and admin- 
istrative pay roll encumbrances and adjustments. Do not enter pay rolls transmitted, pay 
rolls paid, or other encumbrance liquidation transactions so treated on Swmary Register of 
Toucher Payments and iijustments , Treasury Form A-ijO (see first paragraph of page 4.5.022). 

GoliiMn 6. — Enter In this column all nonlabor encumbrances and adjustments. Including 
adjustments due to purchase orders and vouchers, except simultaneous encumbrance and 
liquidation transactions as shown on Summary Register of Voucher Payments and Adjustments, 
Treasury Form A-HO. 



— Preparation. 

— —Heading. 

— — Columnar. 



FEDERAL WORKS AGENCY 
WORK PROJECTS ADMINISTRATION 



ENCUMBRANCE REGISTER 



To: TBEiStRY ACCOUNTS OFFICE 

TREiSUHY PBOCUBEMEHT OFFICE 
Proa: WORK PPOJECIS ADMIN ISTHATION 

Location, 



Register No.. 
Date 



Appropriation or 

expenditure syabol 

PrograjB class 

Sheet of sheets 



Docunent 
No. 
(1) 


Type of 

document 

(2) 


0. P. No. 
(3) 


H. P. No. 
(4) 


Ehctabrances 


labor 
(5) 


Nonlabor 
(6) 






__________^ 








— — — "^ — ■ — — ' 


^""' 


-~_ 


^ 




p— ___ 




■ , 








Total 






indited total 







Verified- 

Posted 

Posted 



Date. 
Date_ 
Date_ 



Sending officer. 
Title 



The line entitled "Total" at the bottom of the form is provided to accomodate 
the totals of columns 5 and 6. The line entitled "Audited total" is used to 
enter the correct totals in the event errors are found or deletions are made 
by the receiving agency. The spaces entitled "Verified" and the first "Posted" 
line are for posting references and the initials of the clerk verifying and 
posting to Daily Summary Journal, WPA Form TB"*. The second "Posted" line is 
for Treasury use on their copy. WPA Form 757 shall be signed by a designated 
sending officer. His title shall be shown in the space provided. 

Pay rolls transmitted to the Treasury State Accounts Office for payment, 
supply fund transactions and Request for Purchase of Cotton Textiles Through 
Central Supply Fund, WPA Form 39 1, and any other prescribed tentative encum- 
brance transaction shall be registered on a separate series of Encumbrance 
Register, WPA Forms 757. The register shall be totaled and the amount thereof 



-Foot ing . 



— Registration 
of Suspense 
Account Items. 



Revised Jan. 2, 1941 



4.5.022 • FINANCE 



shall be posted to the Suspense Account. This series of registers shall not 
be posted to the general ledgers and shall not be submitted to the Treasury 
State Accounts Office. 

—Registration An extra copy of WPA Form 757 shall be prepared, when the supply fund expendi- 

TransactxOT^'' ^^^^ Symbol is involved, which shall be used for posting to the Journal, HP A 

Form 75 5. The supply fund account numbers shall be shown in column 3 of WPA 

Form 757. Column 4 may be used to indicate the posting as debit or credit 

transactions. 



— — Recapitu- 
lation on 
Supply Fund 
Transaction 
Registers. 



The total of such registers shall be recapitulated, segregating the total 
of the following transactions: 

1. Transactions affecting Inventory Accounts 

2. Transactions affecting Direct Service Accounts 

3. Transactions affecting the General Service Accounts 

4. Discounts and adjustments to encumbrances for transportation on inventory 
account items being applied to General Service Account 

The symbol designated for sponsor's special deposit funds shall be treated 
in the same manner as any symbol designating appropriated funds. Encumbrances 
and adjustments thereto shall be registered on separate WPA Forms 757. 



Revised Jan. 2, 1941 



ACCOUNTING • 4.5.052i 



Closing Official Project Records 

A monthly review of the Project Ledger, WPA Forms 704, shall be made to Closing 
determine official projects for which no encumbrance remains unliquidated. r''°J^j' 
Projects having no unliquidated encumbrances shall be reported to the Treasury 
State Accounts Office by a serially numbered written memorandum. The report —Report. 
shall be prepared in an original and two copies and shall state; 

The following official projects have been closed, and all encumbrances 
liquidated. No further transactions except adjustments and collections 
against these accounts shall be accepted. 



The projects shall be listed by official project number. 

This report shall be forwarded so as to be received by the Treasury State 
Accounts Office not later than the 25th of each month. 

The first copy of this report shall be transmitted to the division operating 
the project with the notation that the remaining unencumbered balances of 
authorizations shown on Statement of Project Estimate Detail, WPA Form 70 1, 
and the remaining unauthorized balances of official project limitations are 
being canceled. 

A work sheet shall be prepared detailing all work projects under each off icial 
project reported as closed, upon which unencumbered balances of "701" limita- 
tions remain (no unliquidated encumbrances will remain on any of these work 
projects). The amounts of the unencumbered authorizations shall be listed 
and totaled for the official project. The sheet shall serve as a posting 
medium for reducing the amount of the WPA Form 701 authorizations on WPA 
Forms 704, and as the postings are made it shall be initialed. The work sheet, 
together with the third copy of the report of closed projects, shall be for- 
warded to the desk where WPA Form 763 is maintained. The amounts of the 
canceled WPA Form 701 limitations shall be posted as reductions in columns 4 
and 6 on WPA Form 763 with corresponding changes in columns 5 and 7. WPA 
Form 753 shall then be removed from the "active" section of the file to a 
"closed" section. 



To ope rat- 
ing Division. 



— Unencunbe red 
Authorizations. 



Added Nov. 1, 1940 



ACCOUNTING • 4.5.023 



Use and Preparation of MISCELLANEOUS TRANSACTION REGISTER, WPA Form 759 

WPA Form 759 shall be used as a register for recording transactions affecting Miscellaneous 
the sponsor's records, such as WPA Forms 710, 741, and 710a. Re^ster!'°WA 

Form 759. 
— Purpose. 

Totals of registers, WPA Form 759, shall be posted to the general ledger, —Posting 
the documents being posted directly to the Sponsor's Ledger, WPA Form 701a. Totals. 

WPA Form 759 shall be prepared as follows: —Preparation. 

Columns 1 Through V. — Eiicer ttie document reference as Indicated. 

Columns 5 Through 8. — Enter ttie transactions, using separate columns Tor debits and credits 
and for labor and nonlabor as tne nature of the entry may require. 



Federal Wo 

WPA to 


rkH Agency 
ro 759 


FEDERAL HDRKS AQENCT 
WORK PROJECTS ADMINISTRATION 










MISCELLANEOUS TRANSACTION REGISTER 

(SPONSOR'S) 


/root; 


Dnfe 

Kh*>nt of 




sheets 


Document 
No. 

CD 


Type of 

doCLunerit 

(2) 


Program 

class 

(3) 


Appropriation or expenditure 

symbol and project number 

(4) 


(5) 


(6) 


(7) 


(8) 
















L___ 


— — — ^ 


. ___- 












1 ^ -" 








~- — -~_____^ 


1 ~~ "" 




Totals 










Audited total 




















Sending off 




PrtKt^-d 















4.5.024 • FINANCE 



Voucher 

Payment 

and Adjustment 

Register, 

Treasury 

Form A-iO. 

—Use. 



— Identifica- 
tion and 
Submi ssion. 



— Posting. 



Treasury Form 
B-12 or B- 15b. 



Use and Routing of SUMMARY REGISTER OF VOUCHER PAYMENTS AND ADJUSTMENTS, 

Treasury Form A-^IO 

Summary Register of Voucher Payments and Adjustments, Treasury Form A-40, 
is prepared by the Treasury State Accounts Office to summarize daily by ex- 
penditure symbol, minor program classification, and labor and nonlabor, all 
expenditure and collection transactions completed by the Treasury State Ac- 
counts Office. The Daily Registers of Transactions, Treasury Form B-12 or 
B-I5b, are submitted therewith to afford information concerning the individual 
transactions summarized on Treasury Form A-40. Separate Treasury Forms A-40 
are prepared to reflect: 

1. Simultaneous encumbrance and liquidation transactions 

2. Other WPA expenditure transactions; i.e., liquidations of encumbrances 
previously established 

Each Treasury Form A-40 will 
be plainly identified and as- 
signed a separate number by the 
Treasury State Accounts Office. 
No consolidation of the infor- 
mation shown on the two forms 
will be made. One copy of A-40, 
supported by one copy of Treas- 
ury Form B-12orB-15, will be 
forwarded to the Work Projects 
Administration by the Treasury 
State Accounts Office on the 
day following the day that the 
voucher is submitted to the 
Disbursing Office. Copies of 
Voucher Distri bution. Treasury 
Form A-t, or copies of thevouch- 
ers bearing the paid information 
when such are available will 
be submitted with the related 
Treasury Forms B-12orB-15b to 

serve as posting media to the subsidiary ledgers (WPA Forms 704, VO-ia, 704b, 
and 7i j) . 

Treasury Forms A-40 recording vouchers treated as simultaneous encumbrances 
and liquidations shall be posted by the Work Projects Administration tQ the 
Daily Summary Journal, WPA Form 75*, as encumbrances in column 4 or 5, and 
voucher payments in column 6 or 7. Treasury Form A-40, summarizing voucher 
payments for which encumbrances have previously been established, shall be 
posted to the Daily Summary Journal, WPA Form TBH, as vouchers only in column 
6. Adjustments to encumbrances, resulting from voucher payments shall be 
reflected on a subsequent Encumbrance Register, WPA Form 757. 

Treasury Form B-12 or B-15b will be prepared on a State-wide basis, not 
assembled by districts nor administrative areas. Entries will, however, be 
grouped and subtotaled by minor program classification. No work project num- 
bers will be shown on the forms. 

The symbol designated for sponsor's special deposit funds shall be tre ted 
in the same manner as any symbol designating appropriated funds. Voucher 
payments will be registered on separate Treasury Forms B-12 or B-15b and A-40. 



Treasury Foro A-40 

V. S. ThEASLRY PEPABT1IE?<T 

Account. «.a D.P0.1V. 






OF VO 
DJUSTM 


Puyserit register tio. . — 

District synbol 


SUUHARY RE6ISTE 
PAYMeNTS AND 1 

To: M)« PRDJKTS AM<HISTItATIO» 

tocalioii 

From: TREASUHT STATE ACCaURTS OFFICE 

location . .^ 


Sli-ot of 




JCHER 
EMTS 




Djilly 

regis ter 
rujBber 


fcpfiroprioU™. 

expenditure 
sj-sbol 

C2) 


ProgroB 
clasis 

(3) 


Posting 
ref«r«iM 

(4) 


Voudier payaoiiU 


OUlsttl ion 
AJj us taeiits 


Labor 
<5) 


NotaiOjor 
(6) 


Ijibar 


Nonlobor 
(8) 


















^ 






__.— — ^ 







. 




-■^ 




"-^ 











1 




I. ObJecUv« clASS totals 










2. Ubor (rroa cols. 5 and 7) 


m«»i 




xxxxxxx 




3. EtcglsLer toua 






ILJUUULXX 




i. AutUted U)l^ 


xxxxxxx 




XXXXMUl 




Verir 


led DoJA 




OblllfBtlOII 

adjuslaent 






Tl 1,1 f^ 









ACCOUNTING • 4.5.025 



Suspense Encumbrance Procedure 

State Work Projects Administrations shall not pass requisitions to the 
Procurement Division nor obligating documents to the Treasury State Accounts 
Office without ascertaining that the amounts so initiated are within the 
available project limitation, monthly budget limitation, and unencumbered 
balance of authorizations. If registers are received by the Treasury State 
Accounts Office in excess of the unencumbered balance of authorizations, the 
Accountant-in-Charge will invoke the "Suspense Procedure" described below and 
will notify the Treaisury Central Accounts Office by wire. The Work Projects 
Administration will be notified by the Treasury Central Accounts Office. 

Upon receipt of registers in excess of available authorizations, the Treasury 
State Accounts Office will request the Work Projects Administration to select 
the requisitions to be deleted from the register. Formal return of the requi- 
sitions deleted and notification by the Treasury State Accounts Office will be 
accomplished by means of Treasury Form D-139. The Work Projects Administra- 
tion shall remove such items, using Journal Voucher, Standard Form I0I7-G. 
Copy of Standard Form 10 17-G marked "Confirmation" and referring to the Treasury 
Form D-139 shall be forwarded to the Treasury State Accounts Office. 

If the documents on the register which create an overdraft are obligations, 
they will be deleted from the register by the Treasury State Accounts Office 
and placed "in suspense." The Work Projects Administration will be notified 
by means of Treasury Form D-140. No book entries shall be made by the Work 
Projects Administration but the Treasury Form D-140 shall be placed in a 
"holding" file until funds are available when a register shall be prepared 
list ing the documents to be removed from suspense. The register shall be marked 
"Remove from suspense" and be transmitted to the Treasury State Accounts Office. 

In the event pay rolls are passed for payment and funds are not sufficient 
to accept the encumbrance, the Work Projects Administration shall simultaneous- 
ly reduce the pay roll reserve by means of Treasury Form A-5a and shall at 
the same time initiate a pay roll encumbrance on Treasury Form A-5a which 
will be treated as a suspense item upon receipt by the Treasury State Accounts 
office. 



Suspense 

Encumbrance 

Procedure. 



— Registers 
in Eacess of 
Available 
Authorization. 



— Notification 
of Items 
Placed "In 
Suspense, " 
Trc asu ry 
Form D-140. 



— Use of 
Treasury 
Form A-5a 
for Excess 
Pay Roll 
Encumbrances- 



4.5.026 • FINANCE 



Lapsed 

App rop ri. ationo. 

^Cancellation 
of 

Unliquidated 
Encumbrances. 



— List of 

Unliquidated 

Encumbrances. 



— Qaims for 
Payment. 



— Credits and 
Adjustments. 



— Payment 
of claims. 



Lapsed Appropriations 

When the availability of appropriated funds for expenditure has expired by 
limitation of law, any encumbrances on the books of the Work Projects Adminis- 
tration which have not been liquidated and which were incurred against such 
appropriations shall be canceled from the records of the State Administration 
and the documents pertinent thereto shall be removed from the regular encum- 
brance files. At this time a careful review of each unliquidated encumbrance 
shall be made to make certain that an equitable obligation against the Govern- 
ment exists. A list of such unliquidated encumbrances, totaled by expenditure 
or appropriation symbols, shall be furnished the Treasury State Accounts Office 
and the central office of the Work Projects Administration. The list furnished 
the Treasury State Accounts Office shall be in duplicate and that office will 
forward one copy to the Treasury Central Office in Washington. 

These statements of unliquidated encumbrances for lapsed appropriations will 
be recorded by the Washington offices of the two agencies, pending authoriza- 
tion for payment in the statutory manner. 

In the event claims are made for payment for such obligations, the claim, 
if it reaches the Treasury State Accounts Office first, will be routed to the 
State WPA office for information and an administrative report. Reference shall 
be made to the document file to ascertain that the claim is bona fide and unpaid. 
It shall also be ascertained that the claim bears the signature of the claimant. 
In the event the claim is received by the State Work Projects Administration 
first, this action shall be taken and the claim shall then be routed to the 
Treasury State Accounts Office. The Treasury State Accounts Off ice will submit 
such claims to the Treasury Central Accounts Office where they will be referred 
to the Work Projects Administration for report and subsequently returned to 
the Treasury Central Accounts Office for appropriate action and forwarding 
to the General Accounting Office. 

Collections, refunds, and voucher reductions made subsequent to the lapsing 
of any appropriation shall be deposited in the Specisil Deposits Accounts and 
shall not be transferred to the pertinent appropriation until the last month 
of each fiscal quarter. Changes in accounts resulting from warrants, counter- 
warrants, and miscellaneous credit adjustment documents will be transmitted 
to the States for current entry in their records. 

Upon approval by Congress of the payment of any claims against lapsed appro- 
priations, payment will be made centrally from the subject symbol, and the 
charge will be transferred for entry as a simultaneous encumbrance and liqui- 
dation against the appropriate project accounts. 



ACCOUNTING • 4.5.0261 



No current transactions of any nature affecting lapsed appropriations shall —Current 
be initially entered in either the records of the State Work Projects Adminis- Transactions. 
trations or of the Treasury State Accounts Office. Where collections are 
received, they shall be deposited in the Special Deposit Accounts of the 
Treasury for transmittal by the Treasury' State Accountant to the District of 
Columbia Treasury Accounts off ice . Any other transactions cominptothe -itten- 
tionof the State offices shall also be transferred to the District of Columbia 
Treasury Accounts office for initial entry, in the- manner provided in the 
Treasury regulations (APM No. 167). Current transactions so transferred to 
the District of Columbia office or coming to that of f ice for initial accounting 
entry shall be entered in the Nation-wide accounts. During the last half of 
the last month in each fiscal quarter , a report of the expenditures , collections, 
and other transactions entered in the Nation-wide accounts will be supplied 
to the individual State offices, together with adjustments in the authorization 
accounts when necessary. Entries in the project ledger and reconciliation 
accounts of the Treasury and the project ledgers and appropriation accounts 
of ths Work Projects Administration shall be made from these reports. Items 
of expendKurev reimbursement, or collection shall be treated as simultaneous 
encumbrances and liquidations. After the books of each agency have been closed 
each (Tuarter, the ^econcilia,tion of these records shall be made as prescribed 
of page 4.5.053. Report, of. Fund Status and FinanciiL Transactions , WPA Form 
72H, shall be prepared in the manner prescribed on pages 4.5.062 and 4.5.063. 

Upon approval -by Congress of the payment of any claims against lapsed appro- —Payment of 



priations, payment will be made centrally from the subject symbol, and the 
charge will be transferred for entry as a simultaneous encumbrance and liquida- 
tion against the^'appropriate project account. 

Revised July 1, 1940 



Ci 



aims. 



4.5.0262 • FINANCE 



Use of NOTICE OF EXCEPTION and REPLY TO EXCEPTION, Standard Form 1100 
Notice of The use of Hotice of Exception and Reply to Exception, Standard Form 1100, 

REDlyVo'Exceo- ^^ prescribed by the General Accounting Office to effect adjustments of sus- 
tion, Standard pensions and disallowances, which may be satisfactorily explained or for which 



Fbm 1100. 



— Itouting. 



collection and deposit can be made, in the accounts of Treasury State Dis- 
bursing Clerks. 

The upper half of Standard Form 1100, entitled "Notice of Exception," will 
be prepared by the General Accounting Office and forwarded to the Treasury 
State Disbursing Clerk in whose account exceptions have been taken. A copy 
of the form will be transmitted, for informational purposes, to the central 
office of the Work Projects Administration by the General Accounting Office. 
The Treasury State Disbursing Clerk will forward the original of Standard 
Form 1100 with the required number of copies to the appropriate Treasury State 
Accounts Office. After recording in the Treasury State Accounts Office, the 
original and four copies of Standard Form 1100 will be transmitted to the 
WPA Division of Finance for use in the preparation of the reply. 



Slftndard Form No. 1100 



GENERAL ACCOUNTtHG OFFICE 
NOTICE OF EXCEPTION 



Disbursing officer 

Departaent and bureau _ 
Certifying officer 



. D. 0. Vou. No. . 

_Bu. Vou. Ho. 

. Period 



Approprlatlcn symbol and title , 



ai the above-referred- to voucher will be withheld for the reason stated below unless asatisfactory explanation is Bade or theaaount deposited 
prior to the next settl^ent of your t 



Coaptroller General of the UUted States 



REPLY TO EXCEPTION 



Adalnistratively verified by _ 

Title _ 

I certify ttie foregoing explanation to be true and correct to ttie best of ay loiowledge and belief. 



— Signature. The original of Standard Form 1100 with three copies of the duplicate forms 
shall be returned bythe¥PA Division of Finance to the Treasury State Accounts 
Office with a comprehensive and adequate reply noted in the lower half of the 
form under the title "Reply to Exception. " The original Standard Form 1100 
must carry the manual signature of the State Director of Finance or other 
designated WPA official charged with the duty of verifying the correctness 
of the facts reported. If the original and all copies of the reply to excep- 
tion bear the typewritten signatures and administrative titles of the persons 
so signing, it will be necessary for only the original to be manually signed. 



Added Jan. Z, 1941 



ACCOUNTING • 4.5.0263 



For the purpose of determining the liability of responsible certifying — LiAUity 
officers for improper certifications but without lessening the responsibility t°'" ?'?P™P?'" 

"^ ^ b r J Certification 

of Other accountable officers, the following procedure shall be observed: 

TJ'poaTecei'pt of Ifotice of Exception andReply To Exception, Standard Form I 100, 
the WPA Division of Finance shall promptly ascertain, from an examination of 
the retained records or other available data pertaining to the excepted items, 
whether the transactions were caused in whole or in part by improper certi- 
fication. ¥hen it is administratively determined that a transaction was 
caused by improper certification, the following notation shall be made on 
Form 1100 in addition to such explanatory remarks as are pertinent to the 
questioned item: 

It has been administratively determined that the questioned item 

to the extent of $ vas caused by improper certification 

by , the certifying officer. 

(Name) 

For such improper certifications reported to the General Accounting Office 
on Form 1100, the WPA Division of Finance shall notify the certifying officer 
of his responsibility in the matter and, if the exception cannot otherwise 
be cleared, demand that an account thereof shall be made upon all responsible 
persons. 

Added Jan. 2, 1941 



ACCOUNTING • 4.5.027 



PART IV. JOURNALIZATION OF TRANSACTIONS 

Individual transactions having been listed on the various registers as 
heretofore described shall be journalized for entry in the general ledgers on 
one of the following journals. 

1. Daily Summary Journal, WPA Form TSH 

2. Journal. WPA Form 755 

3. Inventory Journal, WPA Form 756 (see pages 4.5.088-4.5.090) 

The Daily Summary Journal, WPA Form 75'*, shall be used as a posting medium for 
regular encumbrance and voucher payment entries to the general ledger. The 
Journal, WPA Form 755, shall be used as a posting medium for irregular or 
occasional entries to the general ledgers, such as corrections, budgets, and 
fund authorizations, and for certain entries to the Supply Fund (Group III) 
Ledger and Sponsor's Expenditures and Special Deposit (Group IV) Ledger. 
Inventory Journal, WPA Form 756, shall be used for posting inventory transac- 
tions to the Supply Fund (Group III) Ledger. 

Neither the Daily Summary Journal, WPA Form 75't, nor Journal, WPA Form 755, 

shall be submitted to the Treasury State Accounts Office. That office uses 

the Encumbrance Register, WPA Form 757, and the Summary Register of Voucher 

Payments and Adjustments, Treasury Fora A-<JO, as posting media. Inventory 

Journal, HP k form 756, shall be submitted to the Treasury State Accounts Office. 

Preparation, Posting, and Routing of DAILY SUMMARY JOURNAL, WPA Form 75i» 

The Daily Summary Journal, WPA Form 75'*, shall be used daily to summarize 
the transactions appearing on the following registers: 

1. Encumbrance Register, WPA Form 757 

2. Summary Register of Voucher Payments and Adjustments, Treasury Form A-tO 

WPA Forms 757 shall be grouped by major program classification, expenditure 
symbol, and minor program classification, and together with entries shown on 
Treasury Form A-40 shall be listed on the Daily Summary Journal, WPA Form 751*, 
in that order with subtotals for each group. 

Columnar instructions for preparing the Daily Summary Journal, WPA Form 754, 
are as follows: 

Beading. — Eater the Journal number, date prepared, and page numbers. 

Colunn 1, — Enter the serial number of the register being listed. 

Column 2.— Enter the type of register being posted. 



The Three 
Journals. 



— Their 
General Use. 



— Transmis- 
sion to 
Treasury. 



Daily Summary 
Journal, WPA 

Form 754, 

—Use. 



-Grouping. 



— Preparation. 

— — Heading. 

— —Columnar. 



Fcderftl Works Agen 
WA Form 754 


cy 




FEDE 
WORK PROJ 

DAILY S 


RAL WORKS AOEHCY 
ECTS ADHIHISTRAT 


ON 




ohPotc 




7-0 : 

From: WOHK PROJECTS ADMINISTRATION 


UMUARY JOURNAL '""''"^ '"■ 


Register 


Appropriation 
expenditure 

symbol 
(3) 


Pro- 
gram 
class 
(4) 


Encumbrances 


Voucher paynents 




Riy rolls 


Non labor 
(9) 


No. 
(1) 


^ 


Labor Noniflbor 
(5) (8) 


Reserve basis 
(7) 


Spec. enc. basis 
(8) 




















^■"---.....^^^^^ 


__.— 


~-__ 


■ ' 


— — — ' 


""^""""----IZI — ' — ^ZI— — -" ' 




■ . 




1 


f"^ 




1 "7" 


r" 




Prepared 




ftpprnvPrt : 





4.5.028 • FINANCE 



— — Cross 
Posting From 
WPA Form 757. 



— — Cross 
Posting With 
Treasury 
Form A-40. 



— Totaling. 



— Posting 
to General 
Ledgers. 



Colunn 3. — Enter the appropriation or expenditure symool as sbowo by tbe register being 
listed. 

Column U. — Enter tbe program classification as sbown by tbe register being listed. 

Coluans 5 Through 9. — Transactions shall be entered on the Daily Summary Journal, WPA 
Form 75t, from registers as follows: 



gncumbrance Register, 
WPA Form 757 

Pay roll reserve encumbrances Colunm 5 

Pay roll encunibrances — administrative Column 5 

Purchase requisitions and related Column 8 

encumbrance documents 

Travel encumbrances Column 8 

Misc. encumbrances — nonlabor Column 6 

Summary Register, Treasury Form A-HO 

Section 1. Encumbrance and liquidation transactions: 
Pay rolls paid, reserve basis 
Death claims paid — personal services 
Adjustment vouchers— labor 
Adjustment vouchers — nonlabor 
Canceled checks and collections — labor 
Canceled checKs and collections — nonlabor 

Section 2. Other voucher transactions: 
Pay rolls paid — administrative 
Vouchers — 1034, etc. 
Travel voucher 
Death claims paid — other 



Post to 
VPi form 751 

Column 5 
Column 5 
Column 8 

Column 
Column 6 



Column 7 
Column 7 
Column 7 

Columns 6 and 9 
Column 7 

Columns 8 and 9 

Column 8 
Column 9 
Column 9 
Column 9 



All entries may be Increases or decreases depending upon whether expenditures, cancella- 
tions, or collections are reported. 

This journal will be subtotaled by expenditure symbol and minor program 
classification and will be totaled by major program classification. It will 
be numbered in an unbroken sequence and filed numerically. 

The Daily Summary Journal, WPA Form 75"*, shall be posted tothe Group I and 
Group II Ledger Accounts each day. The major program classification totals 
of each column shall be posted to the Major Program Classification (Group I) 
Ledger Accounts and the minor program classification totals shall be posted 
to the Appropriation or Expenditure Symbol and Minor Program Classification 
(Group II) Ledger Accounts when, posting to the ledger. The number of WPA 
Form 754 shall be entered as a posting reference. 

The entries to the general ledgers Groups I and 11 are as follows; 



form 751 Account title 

Column 5 Dr. Encumbrances incurred (labor) 

Cr. Unliquidated .encumbrances (labor) 

Column 6 Dr. Encumbrances incurred (nonlabor) 

Cr. Unliquidated encumbrances ( nonlabor ^ 

Column 7 Dr. Encumbrances incurred (labor) 

Cr. Authorizations expended (labor) 

Column 8 Dr. Unliquidated encumbrances (labor) 

Cr. Authorizations expended (labor) 

Column 9 Dr. Unliquidated encumbrances (nonlabor) 

Cr. Authorizations expended (nonlabor) 

Column 10 For Treasury use only 



Last digit of the 
account to. 

9 

7 

9 
7 

9 
8 

7 

8 

7 
8 



ACCOUNTING • 4.5.029 



Use, Preparation, and Routing of JOURNAL, WPA Form 755 

The Journal, WPA Form 755, shall be used to record miscellaneous transactions Journal, WPA 

not included on WPA Form 754. Such transactions are of an irregular or unusual '^°™ ^^^• 

nature and not conducive to inclusion on a summary journal. —Use. 

The following transactions shall be entered indetail from original documents —Transactions 
and registers on Journal, WPA Form 755: 



To Be Entered. 



1. Budgets received from the central office of the Work Projects Administra- 
tion (WPA Form A-2d) 

2. Authorizations and rescissions of funds (Treasury Forms A-2 and A-2a) 

3. Budgets distributed to local districts or areas (WPA Form 730) 

4. Correcting documents, adjusting WPA accounts (Standard Form 1017-G) 

5. Documents affecting transfers between supply fund accounts 

Columnar instructions for the preparation of Journal, WPA Form 755, are as —Columnar 

follows: Preparation. 

Column I. — List tue serial number of the document being processed. 

Column 2.— Enter the appropriate descriptive number of the document being posted. 

Column 3. — Enter complete descriptive matter relative to the Journal entry being made, 
sufficient to provide adequate explanation for future reference. 

Column U. — Enter the symbol of the account being posted, entering the debit account first 
^ and the credit account Immediately below. 

Columns 5 Tlirougfi 10. — Enter the transactions In detail In the appropriate columns as 
debits or credits by objective classification. Each Journal transaction shall be self- 
balancing. Usually the detailed entries Hill require Individual posting to the General 
Ledger (Group II) Accounts, while pos-tlng to the General Ledger (Group I) Accounts may be 
made by posting the transaction total. 



Federal Wor 
WA For 


.SM'"'^' 




wo 


FEDERAL HORKS AOENCV 
K PROJECTS AOMIHISTRATIOH 






nf 






_ sheets. 




JOURNAL 


.Iniimul Kn. 

Date 




Posting reference 


Account 
symbol 

(4) 


Ledger entry 


Docuiaent 
No. 
(1) 


DocLiDient 
(2) 


DescripUon 

(3) 


labor 


Nonlabor 


Net 


Dr. 
(5) 


Cr. 

(6) 


Dr. 

(7) 


Cr. 

(8) 


Dr. 
<9) 


Cr. 
(10) 


























^~^^^ 


' 


^'^ 


~~-~iiiziii^ 








rllll2;~ 


' 


— " 








\ 






Prepared by . 

Verified 

Posted to 1& 














dgers 




A 
T 


pproving off 


1rpr 




— 






ACCOUNTING • 4.5.031 



PART V. MAINTENANCE OF GENERAL LEDGER ACCOUNTS 

The accounts of the Work Projects Administration shall be maintained in a 
general ledger divided into live groups. 

Group I Major Program Classification Accounts 

Group II Appropriation or Expenditure Symbol and Minor Program Classi- 
fication Accounts 

Group III Supply Fund Accounts 

Group IV Sponsor's Expenditures and Special Deposit Accounts 

Group V Admission Fund Accounts 

The Major Program Classification (Group I) Ledger Accounts shall be main- 
tained for each act. The program classifications are explained in appendix B 
of this volume. 

The Appropriation or Expenditure Symbol and Minor Program Classification 
(Group II) Ledger Accounts shall be maintained for each minor program classi- 
fication within each appropriation or expenditure symbol. 

The Supply Fund (Group III) Ledger Accounts shall be maintained for each 
expenditure symbol under which the supply fund has been operated. 

One set of Sponsor's Expenditures and Special Deposit (Group IV) Ledger 
Accounts shall be maintained for Minor Program Classifications 100, 101, and 
102, and for other major prograim classifications, and may be maintained for 
all acts combined. 

One set of Admission Fund (Group V) Ledger Accounts shall be maintained for 
funds collected under the 1935, 1936, 1937, and 1938 acts. When pertinent, 
each account shall be subdivided between the labor and nonlabor objective 
classifications. 

The general ledger accounts shall be posted from the Daily Summary Journal, 
WPA Form 75t, the Journal, WPA Form 755, the Inventory Journal. WPA Form 756, 
and certain documents and registers (Standard Form 1017-G and WPA Form 759). 

Trial balances of the general ledgers taken periodically will afford fi- 
nancial statements of the fiscal progress of the program and the status of 
funds as required for local management and reporting purposes. 

Entries of advance notification of budgets and fund authorization are pre- 
scribed on the following pages. When such provisional entries are posted, 
care shall be exercised to make certain that the formal document is received 
and that the description and amount of the document are in agreement with the 
entries. Both the advance notification and formal document are required to 
validate such transactions. 

Chart for Deriving Account Numbers for General Ledger Groups I Through V 

General Ledger — Group I 

Ledger group number 



Digit 1 

Dash 

Digit 2 
3 
4 



Year of act 

Major program classification 

Account number 



Tlie account number for Program Classification 150 In the Group I Account shall be estab- 
lished with 5 digits rather than the prescribed 4 digits. The 5 digit number shall oe 
derived as follows: 

Ledger group number 



Digit 1 
Dash 
Digit 8 

3 & 4 

5 

For example the Account No. 1-919 would Indicate Ledger Group I, 1939 act. Major Program 
Classification loo, and Account No. 9; and the number 1-9159 would Indicate Ledger Group 
I, 1939 act. Major Program Classification 150, and Account No. 9. 



Year of act 

Major Program Classification (15) 

Account number 



General 
Ledger Groups. 



—Group I. 

— Group 1 1 . 

—Group III. 
—Group IV. 

— <5roup V. 

Posting Media. 



Trial 
Balances . 



Budget 

and Fund 

Notification. 



Qiart for 
Deriving 
Account 
Numbers. 

—Group I. 



4.5.032 • FINANCE 



— Group II. 



—Group III. 



—Group IV. 



—Group V. 



Major Program 
Classification 
(Group I) 
Ledger 
Accounts. 

— Accounts 
Under Class 
100, 150, 
and 200. 



—Accounts 
Under Class 
300, 400 and 
500 Combined, 
800, and 900. 



Oeneral Ledger— Or oup II 

Digit 1 First number ot appropriation or expenditure synbol 

Z Last Dunber of appropriation or expenditure symbol 

3, 4. & 6 Minor program classification 

e Account number 

For example, the Account No. 733129 would Indicate Expenditure Symbol 786008, Minor 
Program Classification 312, and Account No. S. 

Oeneral Ledger — Group III 



Digit 1 



Digit 2 
Dash 
Digit 3 

4 

5 & 6 



Class of account 
1. Inventory 
3. Direct service 

3. Oeneral service 

4. Funds 

Ledger group number 

First digit of tbe expenditure symbol 
Last digit of tbe expenditure symbol 
Account number 



For example, the Account No. 83-2421 would indicate Direct Service, Oroup III Ledger, 
Expenditure Symbol 285004, Account No. 21. 

General Ledger — Oroup IV 

Ledger group number 



Digit 1 
Dasb 
Digit 2 

3 « 4 



Major program classification 
Account number 



Tbe account number for Program Classification 160 in tbe Oroup IV Ledger Account shall 
be established with 5 digits rather than the prescribed 4 digits. Tbe 5 digit number 
shall be derived as follows: 



Digit 1 
Dash 

Digits 2 A 3 
4 « 6 



Ledger group number 

Major Program Classification (16) 
Account number 



Oeneral Ledger— Oroup V 

Ledger group number 



Digit 1 
Dash 
Digit 2 

3 & 4 



Minor program classification (last figure) 
Account number 



Major Program Classification (Group I) Ledger Accounts 

The Major Program Classification (Group I) Ledger Accounts shall be main- 
tained to record transactions in total and to reflect the status of funds by 
major program classification: 

Under Major Program Classifications 100, 150i and2(X), the following accounts 
shall be maintained: 



iccount title 
Unfunded balance of budget 

Undistributed budget (when budgets 
are established for local 
administrative areas) 



Last digit of 
account to. 



Distributed budget 

Textile Budget Suspense Account 

Authorizations received 

Unliquidated encumbrances 

Authorizations expended 

Encumbrances incurred 

Under Major Program Classifications 300, 400 and 500 combined, 800, and 900, 
budgets are established by the Washington off ice coincidental with the authori- 
zation of funds; therefore, only the following accounts need be maintained. 

Revised Jan. 2, 1941 



2 

3 

3A 

4 

7 

8 

9 



ACCOUNTING •4.5.033 



Account title 

Unfunded balance of budget 
Authorisations received 
Unliquidated encumbrances 
Authorizations expended 
Encumbrances incurred 



Last digit of 
account Mo. 

1 

4 

7 

8 

9 



The following chart exhibits the accounts and illustrates entries pertinent 
thereto: 



— Account 
Chart Showing 
Entries. 



MAJOR PROGRAM CLASSIFICATION (GROUP I) LEDGER ACCOUNTS 



Account title 


Account 
number 


Objective 
class 


Distribution 


Debit entries 


Credit entries 


Unfunded Balance 


1 


Total 


State-wide for each 


(1) The amount of the total monthly 


(2) The amount of authorizations re- 


of Budget. 






major program clas- 


budget received or rescinded for 


ceived and rescinded against monthly 








sification. 


each major program classification 
(755).' 


budget by major program classifica- 
tion 1755).' 


Undistributed 


2 


L and NL- 


State-wide by major 


(3) The amountof budget (labor and 


(1) The amount of the total monthly 


Budget. 2 ^ 






program classifi- 


nonlaborl distributed to, or re- 


(labor and nonlabor) budget received 








cation 2is estab- 


scinded from, areas or districts 


or rescinded (755). 








lished. 


(730). 
(11) The amount of budget reserved 
for textile advances (757). 




Dist ributed 


3 


L and NL - 


State-wide 


(3) The amount of rescissions of 


(3) The amount of budget (labor and 


Budget. 








budget from areas or districts. 


nonlabor) distributed to areas or 
districts (730). 
(12) Cancellation of budget reserved 
for textile advances 1755). 


Textile Budget 


3A 


NL 


State-wide 


(121 Cancellation of amount re- 


(11) The amount of budget reserved for 


Suspense Ac- 








served for textile advances [ 755 ) . 


textile encumbrances (757), 


count. 












Authorizations 


4 


Total 


State-wide for each 


(2) The amount of authorizations 


(2) The amount of authorizations re- 


Received. 






major program clas- 
sification. 


received against monthly budget 
by major program classification 

(755). 


scinded (755). 


Unliquidated 


7 


L and NL _ 


State-wide 


(6) Pay rollspaid, nonreserve ba- 


(4) Labor encumbrance: 


Encumbrances. 








sis (754). 
(71 Nonlabor vouchers paid. 
(81 Settlements (754). 


Pay roll reserves and administrative 
pay roll encumbrances (A-5, A-5al. 
(5) Nonlabor encumbrances: 

Requisitions IA-6J; miscellaneous 
encumbrances (A-5); purchase order 
adjustments; encumbrance adjust- 
ments (754). 


Authorizations 


8 


L and NL. 


State-wide 


(10) Collections, cancellations, 


(5) Pay rolls paid, nonreserve basis 


Expended. 








or transfers. 


(754). 
(71 Nonlabor vouchers paid (1034. 1012). 

(8) Settlements made and charges trans- 
ferred to States (754). 

(9) Pay rollspaid, reserve basis (7541. 


Encumbrances 


9 


L and NL- 


State-wide 


(4) Labor encumbrances; 


Entries opposite transactions 4 aadS. 


Incurred. 








Pay roll reserve and administra- 
tive pay roll encumbrance (A-5, 
A-5al. 
(5) Nonlabor encumbrances; 
Requisitions (A-6); miscellaneous 
encumbrances (A-5); purchase 
order adjustments; encumbrance 
adjustment (7541. 
(9) Pay rolls paid, reserve basis 
(754). 


(10) Collections, cancellations, or 
transfers. 



'These numbers represent transactions and are used to show the double-entry relationship of each type of transaction. 
^Major Program Classifications 100 and 150 may be combined in this account when desired. 

'The undistributed budget account may be omitted in centralized States, in which case the amounts of the budget received (A-2d) 
shall be carried directly as credits to the distributed budget account established on a State-wide basis. 



Revised Jan. 8, 1941 



4.5.034 • FINANCE 



Appropriation or Expenditure Symbol and Minor Program Classification 

(Group II) Ledger Accounts 

Appropriation The Appropriation or Expenditure Symbol and Minor Program Classification 
or Expenditure (Qroup II) Ledger Accounts shall be maintained to record transactions within 

Symbol and c a „ r) 

each such fund symbol and to reflect the status of funds therein. Minor rro- 
gram Classifications 101 and 102 shall be consolidated in Accounts Nos. 4, 5, 
and 7, but separate Accounts Nos. 8 and 9 shall be maintained. The classifi- 
cation of expenditure symbol accounts parallels the accounts of the Group I 
Ledger, and shall be maintained for each unexpired appropriation, expenditure 
symbol, and minor program classification. 

Total transactions incurred under expired appropriations may be transferred 
to a permanent trial balance record classified as herein provided. 



Minor Program 
d assification 
(Group II) 
Ledge r 
Accounts. 



— Permanent 
Trial Balance 
Records for 
Expired 
Appropriations. 

— Accounts To 
Be Maintained. 



— Account 
Chart 
Showing 
Entries. 



The following accounts shall be maintained: 

Account title 

Authorizations received 
Authorizations available for encumbrance 
Unliquidated encumbrances 
Authorizations expended 
Encumbrances incurred 
The following chart illustrates entries in the expenditure symbol accounts: 

APPROPRIATION OR EXPENDITURE SyMBOL «N0 MINOR PROGRAM CLASSIFICATION (GROUP II) LEDGER ACCOUNTS 



Last digits of 
account Ho. 

4 
5 
7 
8 
9 



Accouot title 


Account 
Dumber 


Objective 
class 


Distribution 


Debit entries 


Credit entries 


Authorizations Re- 


4 


In total- 


SVf_-- 


(11 Authorization documents received 


(2) Authorizations rescijided (755).' 


ceived. 








for each expenditure symbol (755).' 




Aothorizat i od s 


5 


In total- 


sw _ 


(2) Authorizations rescinded (755)--- 


(1) Authorizations received (755). 


Available forEn- 












ciicBbrancea. 












Do liquidated Ea- 


7 - 


L and NL- 


sw 


(51 Pay rolls paid, nooreserve basis 


(3) Labor encumbrances: 


canb ranees. 








(754). 

(6) NonUborvDUchers paid (1D12, 1034). 

(7) Seitlemenis made and cliarges trans- 
ferred to States (754). 


Pay roll reserve and administrative 
pay roll encumbrances (A-5, A-5a) . 

(4) Nonlabor encumbrances: 

Requisitions (A-61; miscellaneous 

encumbrances (A-5); adjustments 
(7541. 


Authorizatioos Ex- 


8 


L and NL, 


sw 


(8) Collections, cancellations, and 


(5) Pay rolls paid, reserve and non- 


pended. 








transfers (1046, 1060. 1096. 1097). 


reserve basis (754). 

(6) NonlAbor vouchers paid (1012, 1034). 

(71 Settlements made and charges trans- 
ferred to States (754). 


Encumbrances In- 
curred. 


9 


L and NL. 


sw 


(3) Labor encumbrances: 

Pay roll reserve and administrative 
pay roll encumbrances IA-5, A-5a). 

(4) Nonlabor encumbrances: 
Requisitions (A- 6); miscellaneous 

encumbrances (A-5) ; adjustments 
(754). 

(5) Pay rolls paid, reserve basis. 


(6) Collections, cancellations, and 
transfers (1046, 1080. 1096. 1097). 



'These numbers represent transactions and are used to show the double-entry relationship of each type of transaction. 

Revised Jan. 2, 1941 



ACCOUNTING • 4.5.035 



Supply Fund (Group III) Ledger Accounts 

The Supply Fund (Group III) Ledger Accounts shall be maintained to record 
transactions within the supply fund and to reflect in detail the status of 
the various accounts within the supply fund expenditure symbols. 

fhe supply fund accounts shall be maintained on aState-wide basis. Subsidi- 
ary accounts for each local warehouse and fund shall be maintained on Varehouse 
Ledger, WPA Form 7046, and Varehouse Inventory Ledger, WPA Form TCtc. The Group 
III accounts shall serve as controls over these subsidiary records. 

The classification of supply fund accounts herein prescribed is established 
for States having the maximum supply fund activities. Only such accounts as 
may be required to record the activities of each State need be maintained. 

The classification of accounts follows: 

Last digit of 
account Ho. 



10 
11 

12 

13 



15 
16 
18 
19 
20 

21 through 39 
40 

50 
51 
52 



Account title 


first digit of 
account Ho. 


Inventory Accounts 

Unordered reguisitions 
Materials and supplies 
Eguipment 
Implements 


1 
1 
1 
1 


Direct Service Accounts 




Eguipment rental (from 
contractors) 


2 


Eguipment rental 


2 


Eguipment operators 


2 


Implement service account 


2 


Garage account 
Fabrication and 


2 


production activities 


2 



General Service Account 

Fund Accounts: 

Encumbrances incurred 
Reimbursements from 

operating project 
Project accounts receivable 

(inventory items only) 
Project accounts payable 

(inventory items only) 
Donated property received 
Inventory removals (surveyed 

and serviceable surplus 

property removed) 
Property transferred to 

supply fund under 

subseguent acts 
Net loss and gain by supply 

fund operations 
Project accounts receivable 

(direct services) 



4 
4 

4 

4 



53 

54 



55 

56 
57 
58 



Supply Rjnd 
(Group III) 
Ledger 
Accounts. 

— State- wide 
Maintenance. 



— ^Account to 
Correspond 
With State 
Activity. 

— Account 
Classific ation. 



The following chart exhibits the supply fund accounts and illustrates typical 
entries thereto. 

Revised Jan. Z, 1941 



Account Chart 

Showing 

Entries. 



4.5.036 • FINANCE 



SUPPLY FUND (GROUP III) LEDGER ACCOUNTS 



Class ot 
accounts 



AccouDt 
number 



Account 
title 



Objective 
class 



Debit entries 



Credit entries 



Inventory 
accounts. 



Direct serv- 
ic e ac- 
counts. 



tbroQgh 
1 13 



Ooordered Re- 
quisitions. 

(Th« 



(I) Bncumbrances and encumbrance adjust- 
ments including freight charges.' 



(21 Purchase orders issued plus freight 
charges. ' 



follOMJng entrlsa ar« coBson to the Inventory Accounts.) 
NL-.. 



(2) Purchase orders issued plus freight 

charges. 
(31 Donated property received or ^pre- 

ciation "booked. " 

(41 Property transferred in from projects . 

(12) Property transferred from other Sup- 
ply Fund Accounts. 

(13) Property transferred toother Supply 
Fund Accounts ICr).^ 

(22) Materials on hand, goods in process, 
and finished goods transferred from 
Direct Service Accounts to Inventory 
Accounts at end of fiscal year. 

(24) Capital repairs to equipment or prop- 
erty manufactured or fabricated for in- 
ventory. 



(Die fo I loNlng entries apply specifically to the Individual I nventory 'Accounts.) 



(51 Property transferred out to proj- 
ects. 

(17) Property transferred to supply 
fund under succeeding act. 



and 
1 



Materials and 
Supplies. 
Equipment 

Implements.. 



(8) Property removals by survey and as 

surplus. 
(6) Depreciation written off. 

(8) Property ranovals by survey and as 
surplus {unusual type not properly 
chargeable as current expense against 
the Direct Service Accounts) . 

(9) Property removals by survey and as 
surplus I usual type properly charge- 
able as current expense against the 
Direct Service Accounts! . 



(The following entries are cosaon to all of the Direct Service Accounts.) 
L and NL. 



(1) Encumbrances and encumbrance adjust- 
ments. 

(10) Pay rolls paid 

( 13) Property or services transferred from 
other Supply Fund Accounts. 

(121 Property or services transferred to 
other Supply Fund Accounts ICrl .^ 

(191 Closing credit balances, ifaay, in- 
to "Net Loss or Gain Account" at end 
of fiscal year. 

(22) Materials on hand, goods in process, 
and finished goods transferred from Di- 
rect Service Accounts to Inventory Ac- 
counts at end of fiscal year (Cr).^ 



(11) Property or services transferred 
to operating units. 



(18) Closing debit balances, if any, 
into "Net Loss or Gain Account" at 
end of fiscal year. 



(The fotloMing entries apply specifically to individual Direct Service Accounts.) 
L and NL. 



Equipmen t 
Rental. 



Implemen t 
Service. 



(61 Depreciation of equipment written ofI^„ 
(9) Property removed from the Inventory 
Accounts^ by survey and as surplus, of 
type chargeable as current expense to 
this acconnt. 
(7) Charges for repair work done on equip- 
ment by the Shop Account. 

(23) Capital repairs to equipmentor prop- 
erty manufactured or fabricated for in- 
ventory.^ 

(24) Capital repairs to equipment or prop- 
erty manufactured or fabricated for in- 
ventory.' 

(6) Depreciation on implements written 
off.^ 

(9) (Same as Dr. under Account 16)^ 

(7) (Same as Dr. under Account 15) 

(S) Capital repairs to equipment or prop- 
erty manufactured or fabricated for in- 
ventory.' 

(24) Capital repairs to equipment or prop- 
erty manufactured or fabricated for in- 
ventory.' 



(14) Monthly reimbursement from proj- 
ects. 



Revised Jap.. Z, ld41 



ACCOUNTING • 4.5.037 



SUPPLY FUNO (GROUP III) LEDGER ACCOUMTS— Continued 



Class of 
accounts 



AccouQt 

number 



Direct serr- 
ice aci- 
counts — 
Con. 



through 
2 39 



Account 
title 



Shop Account. 



Fabrication 

Accounts. 



Objective 
class 



Debit entries 



(with the exception of entry nunb 
to the Saner 



er I I , the e 
si Service 



(71 (Same as Dr. under Account 16) (Crl?^ 
(23) Capital repairs to equipment or prop- 
erty raanutactured or fabricated for in- 
ventory (Or).'' 

(23) Capital repairs to equipment orprop- 
erty manufactured or fabricated for in- 
ventory (Cr.).^ 

Note: This is an optional account for 
use when the repair work on both 
equipment and implements is ac- 
complished in one shop or garage. 



ntries listed above aa co««on to the Direct Service Accounts are applicable 
Accounta, and In addition thereto the folloNing apply. )^ 



Credit entries 



Genera 1 
service 
accounts. 


7, do 


General Serv- 
ice Accounts. 


L and NL. 


(20) Discounts and adjustments to encnm- 
brances for transportation of inventory 
items (Cr).^ 

(21) Pay roll reserve established 


(14) Monthly reimbursement from proj- 
ects. 


Fund ac- 
counts. 


A fiO 


Encumbrances 
Incurred Ac- 


L and NL, 


All entries are segregated as to (1) inventory, (2) direct services, and (3) 
general services, and are further segregated as to the labor and nonlabor categories.^ 






counts. 




(12) and (13) Property or services trans- 
ferred to other Supply Fund Accounts.^ 

(20) Discounts and adjustment to encum- 
brances for transportation of inventory 

items. 


(1) Encumbrances and encumbrance ad- 
justments. 

(10) Pay rolls paid. 

(12) and (13) Property or services 
transferred to other Supply Fund Ac- 
counts.^ 












(21) Pay roll reserves established. 




4 51 


Reimbursement 
Ftom Gyrat- 


L and NL. 


All entries are segregated between (1) inventory, (2) direct services, and (3) 
general service, and are further segregated as to the labor and nonlabor categories.* 






ing Projects. 




(14) Monthly reimbursement for general 
and implement services. 

(15) Reimbursement Iromprojects forprop- 
erty and services furnished by the sup- 
ply fund. 


(16) Reimbursement to operating proj- 
ects for property furnished to the 
supply fund. 




4 52 


Project Ac- 
cou n ts Re- 
ceivable (in- 
ventory) , 


NL 


(5) Property transferred to projects from 
inventory.* 


(15) Reimbursements from projects.* 




4. 58 


Project Ac- 
counts Re- 
ceivable (di- 
rect serv- 
ices) . 


L and NL_ 


(11) Property or services transferred to 
operating projects from Direct Service 
Accounts.* 


(15) Reimbursements from projects.* 




4 53 


Project Ac- 
cpunts Pay- 
able (inven- 
tory). 


L and NL. 


(16) Reimbursement to operating projects 
for property furnished to the supply 
fund. 


(4) Property transfers to the supply 

fund. 




d Rd 


Donated Prop- 
erty Received. 


NL 




(31 Donated property received or ap- 
preciation booked. 










A ^^ 


Inventory Re- 


NL 


(6) Depreciation written off^ 


(61 Depreciation written off.^ 






movals ( sur- 
veyed and 
serviceable 
surplus re- 
moved ) . 




(a) Property removals (unusual type not 
properly chargeable as acurrent expense 
against Direct Service Accounts). 

(9) Property removals ( usujil typeproperly 
chargeable as current expense against 
Direct Service Accounts).^ 


( 9) Property removals (usual type prop- 
erly chargeable as current expense 
against Direct Service Accounts).^ 




4 56 


Prop e r t y 
Transferred 
to Supply 
Fund Under 
S ucc ceding 

■ Act. 


NL 


(17) Property transferred to supply fund 
under succeeding act. 






d R'7 


Net Loss or 
Gain by Sup- 
ply Fund Op- 
erations. 


L and NL. 


(18) Closing entries transferring debit 
balances, if any, fromDirect and (General 
Service Accounts.^ 


(19) Closing entriestransferringcredit 
balances, if any, from Direct and 
General Service Accounts. 



'The numbers refer to the transactions toshow the corresponding debit amdcredit entries; not all of the entries would be involved 
in any one transaction; i.e., encumbrances incurred numbered 1 may involve the Unordered Requisitions General Service Account or 
any Direct Service Account, but probably not all of them in any one transaction. 

^A credit entry placed on the debit side of the account in order to develop net debits for the account as a whole. This is used 
when a transfer between two Supply Fund Accounts is made and in effect reduces the encumbrances in one account and increases them 
in another; for example, property transferred from inventory to a Direct Service Account results in a reduction of the inventory 
encumbrances and an increase in the direct service encumbrances. The entries do not go through the accounts receivable or the 
reimbursements received accounts. In reporting the movement of property, this transaction is reflected as a reduction of the 



Revised Jan. Z, 1941 



4.5.038 • FINANCE 



"property acquired by purchase" item lline 32 of W?A Form 724a). Coincideotal eDtries must be made in the Encumbrances Incurred 
Account, adjusting between the Inventory, General Service, or Direct Service Accounts affected. 

In connection with entry number 18, transferring credit balances from the General Service Account to the Net LossorGain Account, 
balances in excess of 5 percent of the cumulative encumbrances incurred by this account during the fiscal year, or in excess of 
$1,000, may not be so transferred but shall be removed by reimbursement to ihe operating projects. 

*As explained in footnote 2, intra-supply-fund transfers are not taken into the project account receivable or payable accounts. 

^Depreciation or property removals of a type chargeable as a current expense against the Direct Service Accounts are carried 
through the Property Removal Account, in order to reflect the full value of all property removals in the debit side of the account. 
No catastrophic losses, or losses not connected with current operations, or any losses in the materials and supplies inventory are 
carried beyond the Property Removal Account. 

'The value of finished goods and goods in process are transferred from the Direct Service Account to the Inventory Accounts at 
the end of the fiscal year; when retransferred to the Direct Service Accounts under the succeeding act, credit inventory and charge 
direct service. 

Capital repairs to equipment orproperty manufactured or fabricated by the Shop Account or the Fabrication Accounts for ultimate 
transfer to the Inventory Accounts shall be transferred through the Equipment Rental Account in the case of equipment or through 
the Implement Service Account in the case of implements. The transfer from the Shop Account or the Fabrication Accounts to the 
Equipment Rental Account or the Implement Service Account shall be segregated between labor and nonlabor categories. The transfer 
from the Implement Service Account or the Equipment Rental Account to the Inventory Accounts shall be accomplished entirely &s a 
nonlabor transaction. The overreimbursement for ooalabor and the corresponding underreimbursement for labor must be absorbed by 
a proper adjustment of the equipment rental rates and the monthly reimbursement for implement service. 

^Account 4 50 shall be established on WPA Form 753 as follows: 



Net encumbrances incurred 



Inventory 


Direct service 


General service 


Nonlabor 
Cr. 


Labor 
cr. 


Nonlabor 
Cr. 


labor 
Cr. 


Nonlabor 
Cr. 



^Account 4_ 



_51 shall be established on WPA Form 753 as follows: 









Reimbursements from operating 


projects 




—51 




Debit 


Credit 


Inventory 


Direct 


service 


General service 


Inventory 


Direct 


service 


General 


service 


Nonlabor 
Dr. 


Labor 
Dr. 


Mon labor 
Dr. 


Labor 
Dr. 


Nonlabor 
Dr. 


Nonlabor 

Cr. 


Labor 
Cr. 


Nonlabor 
cr. 


Labor 
■ Cr. 


Nonlabor 
Cr. 



Revised Jan. 2, 1941 



ACCOUNTING • 4.5.039 



Sponsor's Expenditures and Special Deposit (Group IV) Ledger Accounts 

The Sponsor's Expenditures and Special Deposit (Group IV) Ledger Accounts 



shall be maintained to record sponsor's expenditures by labor and nonlabor 
classification as reported on WPA Forms 710, 741, and 710a. The special de- 
posits and transactions applicable thereto are also herein included. One set 
of Sponsor's Expenditures and Special Deposit (Group IV) Ledger Accounts shall 
be maintained for Minor Program Classifications 100, 101, and 102, and for 
other major program classifications, and may be maintained for all acts 
combined. 

The following accounts shall be maintained: 

Account title 

General: 

Sponsor's expenditures 
Sponsor's pledges liquidated 

Special Deposit: 

Unexpended sponsor's cash deposits 
Unencumbered sponsor's cash deposits 
Unliquidated sponsor's encumbrances 

The following chart exhibits the accounts and illustrates the entries thereto. 

SPOHSOR'S EXPENDITURES AND SPECIM. DEPOSIT (GROUP IV) LEDGER ACCOUNTS 



Last difit of 
account fo. 



61 
62 



63 
.64 
66 



Type of accounts 


Account title 
f- 


Account 
number 


Objective 
class 


Debit entries 


Credit entries 


Geaeral accounts. 


Sponsor's Ex- 
penditures. 


61 


L and NL 
each major 
p r g ra m 
class. 


(It Certification of sponsor's ex- 
penditures (710. 741. 71CB) ; requi- 
sitions against sponsor's cash de- 
posits (A-6); encumbrances against 
special deposits (A-5, D-53). 


(11 Reversing entries only. 




Sponsor 's 
Pledges Liq- 
uidated. 


62 


Each major 
program 
class. 


(1) Reversing entries only 


(1) Certification of sponsor's ex- 
penditures (710.741.710a); requi- 
sitions against sponsor's cash de- 
posits (A-6): miscellaneous encum- 
brances against special deposits 
(A-5, D-53). 


Special deposit 
accounts. 


Unexpended 
Sponsor "s casli 
Deposits. 


63 


Each major 
p rogram 

class. 


(2) Sponsor's cash deposits (ll>14)-- 


(4) Pay rolls and vouchers paid from 
sponsor's cash deposits. 




Unencumbered 
^nsorte Cash 
Deposits". 


64 


Each major 
program 
class. 


(3) Encumbrances or adjustments against 
sponsor's cash deposits for pay 
rolls (A-5, D-531; miscellaneous 
encumbrances (A-5, A-5a, A-6K 


(2) Sponsor's cash deposits (1(344)- 




Unliquidated 

Sponsor's En- 
cumbrances. 


66 


Each major 
program 
class. 


(4) Pay rolls and vouchers paid 


(3) Encumbrances or adjustments against 
sponsor's cash deposits for pay 
rolls (D-53); miscellaneous encum- 
brances (A-5, A-5a, A-6). 



Note. — The general accounts reflect the sponsor's expenditures; both "labor" and "other," as reported by means of Certtficatton 
of Sponsor's Expenditures (Other Than Pay RollsJ, WPA For* 710. Receipt for Property or Services. iPA ForB 7*1, and Certification 
of Sponsor's Sxpenditures (Pay Roll Only), WPA For* 7I0a, as well as encumbrances initiated against the sponsor's cash deposits. 

The special deposit accounts reflect transactions applicable to the sponsor's cash deposits only. As encumbrances are initiated, 
■they shall be posted to the appropriate sponsor's cash deposit accounts and collaterally posted to the general accounts. 



Sponsor' s 
Expenditure 
and Special 
Deposit 
(Group IV) 
Ledger 
Accounts. 



— Accounts To 
Be Maintained. 



— Account 
Chart Showing 
Entries. 



Revised Jan. 2, 1941 



■4.5.040 • FINANCE 



Admission Fund 
(Group V) 
Ledger 
Accounts. 



— Use of Per- 
manent Trial 
Balance Record 
in Lieu of 
General Ledger. 



Admission Fund (Group V) Ledger Accounts 

The Admission Fund (Group V) Ledger Accounts shall be maintained on a State- 
wide basis to record admissions and other income received by the operation 
of projects within the Federal Project No. 1 and to record encumbrances, liqui- 
dations, and balances returned to "Miscellaneous receipts." 

Formal ledgers on the above accounts need not be established. Information 
taken from operating records may be classified according to the following 
account chart and be entered in permanent trial bal£Lnce form for use in prepa- 
ration of future reports. 



— Account Class 
According to 
Activity. 

— Closing of 
Accounts. 

— Account 

Chart Showing 
Entries. 



The classification of the accounts shall correspond to the activities of 
the project. Accounts for the maximum activities are shown in this chapter. 

The accounts in this ledger shall be closed when all encumbrances have been 
liquidated and balances have been covered into "Miscellaneous receipts." 

The following chart illustrates transactions. 

ADMISSION FUND (GROUP V] LEDGER ACCOUNTS 



Account title 



Account 
number 



Debit entries 



Credit entries 



Collection Ac- 
count. 



Unexpended fe- 
cial Deposit. 



Earned Income, 



Encumbered In- 
come. ' 



Unliquidated En- 
cumbrances. 



Advance Sales. 



Tax Account 

Lessor^ Percent- 
age Sharing Ac- 
count. 

Collections Cov- 
ered Into Mis- 
cell aoeous Re- 
ceipts.* 



Gross casb collected by agent cashier covering 
admission receipts as reported on Datly Box Of- 
fice Statement. HPA Fo rs 723, and other income 
as reported on Other Income Statement. MPA Fori 
725, (debit balance in this account reflects 
"in transit" items of special deposits not cover- 
ed by evidence of aeposit and undeposited casb. 
Debits to this account sballbeposted in detail 
by source of income to an underlying account ca{)- 
tioned "anaiLysis of collections."! 

Amounts deposited on Treasury Fomi 6599 covered 
by certified duplicate slips received from the 
Federal Reserve Bank. (Includes admission re- 
ceipts, advance sales, other lucome, and guar- 
antor's contributions. I 



Requisitions for execution By the procurement of- 
ficer. Also purchase orders executed by agent 
cashier out of earned income. Adjustments be- 
tween requisitions and purchase orders and pur- 
chase orders and vouchers executed by procurement 
officer and agent cashier. The debits of this 
account shall be segregated as to labor and other. 

Vouchers covering purchases made by procurement 
officer from eeirned income, vouchers covering 
purchases executed by agent cashier. 

Prior sales for current performances as reported 
by Daily Box Office Statement. MP* Fora 723. 



Voucher payments for taxes collected- 



Cash settlement of lessor's share of receipts as 
reported by Datly Box Office Statement. WPA Fori 
723, also voucher payment of amounts due lessor. 

Portion of collections for current performances 
immediately covered into miscellaneous receipts 
(Standard Fora 1044'. Transfers from advance 
sales account (Standard Fora 1046). 



Amounts of cash deposited and payments to lessor 
and others sharing. 



Paid vouchers covering purchases executed by pro- 
curement officer, pay rolls, and paid vouchers 
issued by agent cashier covering purchases made 
from earned income. Voucher payments settling 
sponsor's share of receipts, settling tax account, 
and Standard Form 1046 covering funds into miscel- 
laneous receipts. 

WPA share of admissions andother income as covered 
by Daily Box Office Statement. NPA Fori 723, and 
Other Income Statement. HPA Fori 72S. 



Requisitions for execution by the procurement of- 
ficer for purchase out of earned income. 

Advance sales for future performances as reported 
by Daily Box Office Statement. HPA form 72S. 
(Credit balance in this account reflects unearned 
incomefron ticket sales for future performances.) 

Taxes payable as shown on the Daily Box Office 
Statement. UP* Fori 723. 

Lessor's share of receipts as reported on WPA Fora 
7Z5. 



"■The debit balance of these accounts will equal the credit balance in the earned income account when the accounts are clf^sed. 



ACCOUNTING • 4.5.041 



PART VI. MAINTENANCE AND USE OF SUBSIDIARY ACCOUNTING RECORDS 

Subsidiary ledgers shall be maintained to record detailed information 
pertinent to project, administrative expense, and local supply fund accounts. 
Encumbrances and voucher payments shall be recorded and classified, and un- 
liguidated encumbrances shall be reflected. In the instance of the supply 
fund, the movement of property and reimbursements shall also be posted. 

The subsidiary ledgers and records are as follows: 

Instructions for use and 
preparation on pages— 

1. Official Project Limitation Controi.WPA Form 763. — 4.5.041-4.5.042 
Prepared by the Project Control Section of the 

Washington office of the Work Projects Adminis- 
tration. The face of the form carries a complete 
project description and on the reverse si-i" a 
ledger form. 

2. Project Ledger. WPA Form yOit. —Used for recording 4.5.043-4.5.044 
limitations authorized for work project operation? 

as established by WPA Form 701 and encumbrance , 
vouchers, and unliquidated encumbrances subsequent 
thereto. 

3. Sponsor's Ledger, llPfi Form /Oi^a, —Used for record- 4.5.045-4.5.046 
ing sponsor's pledges and liquidations thereof, 

sponsor's cash deposits and subsequent encum- 
brances and liquidations. 

4. Administrative Expense Ledger, WPA Form 705.— 4.5.047-4.5.048 
Used for recording project limitations for each 

budgeted objective classification of expense, 
together with the encumbrances and subsequent 
liquidations. 

5. Encumbrance and Liquidation File. — Documents of 4.5.049-4.5.050 
encumbrance and liquidation in cases of multiple 

documents, analyzed on WPA Form 761. 

6. I^are/iouse Ledger, WPA Form 70'ib.— Used for record- 4.5.100-4.5.101 
ing detailed encumbrances and liquidations affect- 
ing the supply fund accounts. 

7. Warehouse Inventory Ledger, WPA Form 70itc.— Used 4.5.100-4.5.101 
for recording supply fund transactions affecting 

the inventory accounts. 

8. Budget Encumbrance Register. WPA Form 760.— Used 4.5.003-4.5.004 
for recording budgets and encumbrances pertaining 

to district or local administrative areas. 
The subsidiary ledgers are used to control encumbrances against available 
limitations or fund authorizations; to secure an analysis of encumbrances by 
work project; and to provide units by location and type of work for use in 
preparing consolidated reports of expense by those categories. Operating 
reports for management purposes are derived from the subsidiary ledgers. 

Maintenance of OFFICIAL PROJECT LIMITATION CONTROL, WPA Form 763 

Official Project Limitation Control , HP k Form 763, is maintained to control 
the issuance of Statement of Project Estimate Detail, WPA Form 701, against 
the Presidential limitations of official projects, and to serve as a cross 
reference to work project numbers. 



Subsidiary 
Ledgers. 

— Purpose. 



—Forms. 



WPA 

Form 763. 



WPA 

Form 704. 



WPA 

Form 704a. 



WPA 

Form 705. 



WPA 

Fom. 761. 



Form 7041-. 



WPA 

Form 704c. 



WPA 

Form 760. 



-Control Use. 



Official 
Project 
Limitation 
Control, Wt'A 
Form 763. 

—Purpose. 



4.5.042 • FINANCE 



Routing. 



— Coiumnar 
Preparation. 



To Be Main- 
tained in Sec- 
tions. 



Treasury To Be 
Notified When 
Project Opens. 



One side of the card is prepared by the Project Control Division of the 
Washington of f ice and contains descriptive information concerning the off icial 
project. The card is furnished the State office in triplicate, only one copy 
bearing the outline for project limitation control. The two copies with only 
the descriptive information shall be routed to the operating division for 
cross-reference purposes. The copy bearing the outline for project limitation 
control shall be transmitted to the Division of Finance for the uses herein 
described. 

Columnar use of the project limitation control side of the card is as follows: 

Indicate the operating desig- 
nation In the upper right corner 
of the card. 

Column 1. — Indicate the data 
of the document being recorded. 

Column 2. — Enter the number of 
the document. 



Federal l*orL:s Agency fEOEB»l HOB*! i6E"CT 

WA Fore .fi3 ^^^^ PROJECTS ADMI N 1 STRAT 1 OH 

OFFICIAL PROJECT LIMITATION CONTROL 


Date 
(1) 


Docu- 
■ent 
No. 

(2) 


Work 

Project 

No. 

(3) 


Labor llaltatlcn [ Nonlabor llaltaUon | 


Work project 

authorlzaUon 

net change 

(4) 


Glance 
(5) 


Work project 

authorization 

net change 

(6) 


Bi lance 
(7) 



















Column 3. — Enter the number of 
the work, project being authorized. 

Column ii. — Enter the amount of 
the initial labor limitation 
being established. In the case 
of supplemental project approvals 
or authorized changes In objec- 
tive classification, the net 
change shall be shown. 

Enter the amounts of 701 limitation canceled as reported on the work sheet supporting the 
report of closed projects. (See page 4.5.0521.) 

Column 5. — Enter as the first entry the amount of the labor limitation of the official 
project. After each authorization on WPA Form 701, the available balance shall be shown. 



Colvimns 6 and 7. — Enter the nonlabor limitation 
entries In columns 4 and 5. 



and adjustments In the same manner as 



The file shall be maintained in separate sections as follows: 

A. Approved — Not opened 

B. Approved — Opened 

C. Approved — Closed, balance remaining 

D. Balance rescinded 

M-^onvecei-pl oi Statement of Project Estimate Detail, WPA Form 70 1, initiating 
the first work project under an official project or reopening an official 
project previously reported closed, a notification shall be submitted to the 
Treasury State Accounts Office authorizing them to place their project records 
in the active category. For this purpose, WPA Form 764 shall be used in the 
case of new projects, and a letter shall be used in the case of reopened 
projects. 

Revised Nov. 1, 1940 



ACCOUNTING • 4.5.043 



—Use. 



Cbcuments. 



Maintenance of PROJECT LEDGER, WPA Form 70^ 

Project Ledger, WPA Form 704, shall be used to record in detail all financial Proj ecc Ledger, 
transactions involving the encumbrance and expenditure of Federal funds appli- '^ °™ 
cable to work projects operated by the Work Projects Administration, A separate 
project ledger shall be maintained by the Division of Finance for each work 
project selected for operation as indicated by approved Statement of Project 
Estimate Detail, WPA Form 70 1. WPA Form 704 shall not be maintained to con- 
solidate work project accounts by off icial projects as WPA Form 763 serves as 
the necessary control. 

Financial transactions involving the encumbrance of Federal funds shall be — Posting 
posted to the project ledger from the original documents. 

Pay rolls 'presented for payment shall be posted from WPA Form 518 prior to 
submission. 

Advance encumbrances for all transactions between projects and the supply 
fund shall be posted to the project ledger when initiated. Among these trans- 
actions are supply fund withdrawals or returns of property, advance encumbrances 
for equipment rental from the supply fund, and advance encumbrances for charges 
for the General and Implement Service Accounts of the supply fund. Such 
transactions shall be documented on WPA Form 740 and registered on WPA Form 757. 

Tentative encumbrances shall be entered from the Request for Purchase of 
Cotton Textiles Through Central Supply Fund, WPA Form 391, or tTOm Request 
for Property or Services, WPA Form 358, for any other item purchased through 
the central supply fund, when these forms are transmitted to the central office. 
Adjustment shall be made as subsequent billings by Voucher for Adjustments 
Between Appropriations and/or Funds, Standard Form 1080, are received in the 
State, When established prior to project approval, a "temporary" account 
shall be opened for same. 

The advance encumbrances for supply fund and other transactions and for 
pay rolls transmitted to the Treasury for payment shall be treated in project 
accounts as simultaneous encumbrances and liquidations. The charge for the 
items posted against the project accounts shall be offset by credits in like 
amounts posted to the Suspense Account (see below) . When payment has been 
made, the Suspense Account shall be debited, and onfy in the event of a cor- 
rection in the amount shall any further entry be made in WPA Form 704. 

Claims of deceased employees and of employees declared incompetent, claims 
for canceled checks and canceled lost pay roll checks, and other pay roll 
claims shall be encumbered on Treasury Form A-5 as nonlabor items. When the 
voucher is paid, the amount shall be simultaneously encumbered and liquidated 
as a labor item, and the tentative nonlabor encumbrance shall be canceled. 

Except as noted above for advance encumbrances,- financial transactions 
treated simultaneously as encumbrances and liquidations shall be posted to 
the project ledger from the Voucher Distribution, Treasury Form A-H, or copies 
of paid vouchers after the Treasury State Accounts Office has notified the 
Work Projects Administration, of the payment of such vouchers by the issuance 
of Treasury Forms B-12 or B-15b and A-40. Such Treasury forms will segregate 
these expenditures from expenditures treated only as liquidations. The Treasury 
Forms B-12 or B-15b with the related Treasury Forms A-4 or copies of paid 
vouchers attached will be transmitted to the Work Projects Administration not 
later than the day following the day that the vouchers are submitted to the 
Disbursing Clerk, and will not be held a longer time awaiting return of the 
paid vouchers from the Disbursing Clerk. 

Revised Mar. 25, 1941 



4.5.044 • FINANCE 



—Preparation. 

— — Heading 
Entries. 



The heading of the Project Ledger, WPA Form 70"*, provides for the sheet 
number, official project number, and work project number. The type of work 
symbol, location symbol, andoperating designation shall be shown in the upper 
right corner of the form. 



Fadar^ Works Agency 
WPA Font 70l 
(R.vl..a 9-18-581 












fEOERAL nous ASEaCT 
NORN PROJECTS ADMI H t STRATI OR 


























PROJECT LEDGER Olilcia Project No. „ .^ _^ 

IWork PrnjPrt Nn. .ShPPt. Nn. 


i 

4) 

e 

(1) 


Date 

of 
aitry 

(2) 


Explanation 
(3) 


Docu- 
ment 
No. 
(4/ 


Ei'cuabraiice!, 


Unencua- 

bered 

balance 

(10) 


Voudiers 

(iKMilabor) 

(lU 


IbdJijuldatal 

•iiifuabreiices 

(nwil&bor) 

(12) 


(13) 


(14) 


(IS 


(16) 


Labor 
(5) 


OUier 


Halerlal 
<6) 


Equlpaent 
(7) 


OUiar 
(B) 


Total 
(9) 


1 

2 
3 
4 

5 

6 




Authorizations (701) 




























\ 


/ 


\ 


/ 














1 
2 
3 
4 

5 
6 
































s / 




\/ 














































/. 




A 














































/ s 




/ \ 


















Total authorizations 




























/ 


\ 


/ 


\ 


























_i 


_j 


„ 




_ 








_ 




_ 




_ 


1 






- 


, 


_ 


44 

4S 




r^^^^IIIZZ 


^__^ 


r-T7 " 






p 


1 — r- 







' ' 


L-^ 


bn^ 


n 




P 


"^ 


[—1 


r , 


u 


1-= 


y 






1 II 








M II 








1 II 1 l« 





— — Linear 
Entries. 

^ — —Lines 
1 Through 5. 



^ — —Lines 
6 Through AS. 



—Reconcilia- 
tion With 
Treasury 
Statements. 



Details of the columnar headings and instructions for posting WPA Form 704 
are as follows: 

Lines 1 Through 5. — These lines shall be used for the entry of the amount of the approved 
estimate as shown by Statement of Project Sstimate Detail, WPA Form 701. The .date shall be 
entered in column 2. Any eiplanatlon. Including the type of document, shall be shown In 
column 3, and the document number shall be shown In column 4. The labor amount shall be 
shown In column 5. The analysis of the nonlabor classification between materials, equip- 
ment, and other may be entered in columns 6 through 8 when desired, but the use of these 
columns Is not mandatory. Column 9 shall reflect the total estimate for nonlabor Items and 
when columns 6, 7, and 8 are used, shall represent the total of these columns. The total 
of columns 5 and 9 shall be entered In column 10 as the Initial unencumbered balance. 

Lines 6 Through U5. — These lines shall be used to record all subsetjuent transactions 
resulting from encumbrances and liquidations. The columnar details for lines 6 through 45 
are as follows: 

Column 2. — Enter the date of entry of document. 

Colvmn 3. — Enter the type of document and any necessary additional Information. 

Column II. — Enter the number of the document posted. 

Column 5. — Enter the amount of pay rolls paid (Including death claims paid). 

Columns 6 Through 9. — Columns 6 through 8 are optional but when used shall be posted 
In detail, the total being shown In column 9. The amount of nonlabor encumbrances 
incurred shall be entered In these columns. 

Column 10. — This column shall reflect the unencumbered balance of project limitation. 
At the end of each month, the total of columns 5 and 9 shall be subtracted from the 
total limitation balance shown In column 10. 

Column II. — Enter all nonlabor vouchers. The total of this column reflects nonlabor 
vouchers paid. Labor vouchers are not shown in this column but are treated as simul- 
taneous encumbrances and liquidations in column 5. 

Column 12. — Reflect here the unliquidated nonlabor encumbrances. The entry shall be 
made monthly or at such times as documents are being audited against the ledger. The 
amount la secured by subtracting total vouchers paid (column 11) from total nonlabor 
encumbrances (column 9). 

Expenditures posted to Project Ledger. WPA Form 70H, for all work projects 
within each official project shall be currently reconciled with reports fur- 
nished by the Treasury Accounts Oflice. The Work Projects Administration will 

Revised Jan. 2, 1941 



ACCOUNTING • 4.5.0441 



be furnished with Treasury Forms B-llb, B-lld, or B-llf at 10-day intervals 
or 30-day intervals as requested. These forms show by official project the 
limitation, voucher payments, and unexpended balance. 

The Project Ledger. WPAForm 704, shall be transferred to the closed project 
ledger binder when all work projects in an official project are closed. 

A separate project account known as the "Suspense Account" shall be maintained 
for each major program classification to record (1) the undistributed pay 
roll reserve, (2) the matured pay rolls at the end of the month, ( 3) pay rolls 
transmitted to the Treasury for payment, (4) the tentative encumbrances estab- 
lished for future textile purchases, and(5) transactions with the supply fund. 

A columnar ledger sheet shall be placed in the project ledger for each major Sample 

program classification. A sample of this account follows: ^°™' 



— Maint en ance 
oi Suspense 
Account. 



SUSPEKSE ACCOUHT 



Major progran class- 





Labor 


Non labor 


Unliquidated 




Encumbrances 


Expenditures 


Encumbrances 


Expenditures 


Explanation 


Reserve and 
matured P/E 


Other 


1 labor 1 


(1) 


Dr. 
(2) 


Dr. 

(31 


Cr. 

141 


Dr. 

151 


Cr. 
161 


Cr. 

(7) 


1. Pay roll reserve estimate -_ 

2. Matured pay rolls 

3. Pay rolls traosmitted to 


$1,000 
500 


$1,000 Cr. 

200 Cr. 
800 


$1,000 Dr. 

200 Dr. 

800 


$1,000 Cr. 
800 Cr. 
600 Cr. 

800 

200 


$1,000 Dr. 
800 Dr. 
600 Or. 

800 

200 


$1,000 
500 


4. Textile encumbrances re- 

corded 

5. Supply fund transactions. 




6. Supply fund inventory 




7. Pay rolls paid 

8. Textile encumbrance liqui- 




9, Textile encumbrance liqui- 
dated — adj ustment 




10. Total 


$1,500 


$400 Cr. 


$400 Dr. 


$1,400 Cr. 


$1,400 Dr. 


$1,500 



In the exhibit of the Suspense Account the pay roll reserve and matured pay 
rolls (encumbrances for matured pay rolls on projects, the pay period of which 
has closed during the month but the pay rolls for which have not been recorded 
as paid on the books of the Treasury and the Work Projects Administration) 
have been entered as debits in column 2 with corresponding entries in column 7. 
These entries add to the encumbrances recorded in the individucil project 
ledger accounts when reconciling the trial balance with the accounts in the 
general ledger. 



When pay rolls are transmitted to 
of the total of the encumbrance reg 
as a credit in column 3 and a debit 
brances for textiles and supply fund 
in the encumbrance columns and debi 
entries in like amount made in the ind 
project ledger trial balances with 
been made in both the encumbrance 
treated as simultaneous encumbrances 
the unliquidated encumbrance column. 

Added Jan. 2, 1941 



the Treasury, acredit entry in the amount 
ister covering such pay rolls is entered 

in column 4. Likewise, advance encum- 
transactions have been entered as credits 
ts in the expenditure columns to offset 
ividual project accounts when reconciling 
the general ledger. These entries have 
and expenditure columns since they are 

sind liquidations. No entry is made in 



4.5.0442 • FINANCE ^ 

When payment of such pay rolls is made or reimbursement for supply fund 
transactions or textile encumbrances is effected by means of the Standard 
Form 1080, debit entries are made in the encumbrance columns and credit entries 
in the expenditure columns. These entries reduce or cancel the offsetting 
entries made when the encumbrance was initiated, permitting the original 
charges in the individual project ledger accounts to agree with the general 
ledger when the trial balance is taken. No entries are made in the individual 
project ledger accounts when the payment is made except to adjust the original 
entries to the amount of the payment. 

See page 4.5.054 for method of including the Suspense Account in the project 
ledger trial balance. 

Added Jan. 3, 1941 



ACCOUNTING • 4.5.045 



Maintenance of SPONSOR'S LEDGER, WPA Form 70i+a 

Sponsors' pledges and the liquidation thereof shall be currently recorded 
on Sponsor's Ledger, WPA Form 70M-a, 

Sponsor ' s Ledger, WPA Form TO^ta, shall be maintained for each project to 
reflect allowable contributions reported by the sponsor. Sponsors' pledges 
shall be recorded from WPAForm701. Sponsors' liquidations shall be documented 
on WPA Forms 710 and 7 ID a. 



Sponsor's 
Ledger, WA 
Form 704-3. 

—Use. 



The Division of Finance shall review WPA Forms 710 or 741 and 710a, and —Review of 
lall refer those whi 
for reconsideration. 



shall refer those which appear to be incorrect back to the submittins division Posting 

Ibcumencs. 



Federal Works Agency 
WPA Form 704 A 

Bevlaed B-1E-3B 



FEDERAL WORKS AGENCY 
WORK PROJECTS ADM IN I STRATI OK 



SPONSOR ■ S LEDGER 



Official ft-oject No. , 

Work Project No. 

Type of work syBbol_ 
Location synbol 



randun 

(1) 



entry 

is) 



Explanation 
(3) 



Docu- 
ment 



Labor 
(5) 



Other 
(6) 



Total 
(7) 



Deposits 
(8) 



BicuBbrances 



Unencumbered 
cash 
(10) 



Vouchers 
(U> 



Unliquidated 

encumbrances 

(12) 



(14) 




Details of columnar headings and postings of WPA Form 704a are as follows: —Preparation. 



Beading. — Insert the Information as to the name and address of the sponsor, official 
project number, work project number, type of work, symbol, and location symbol. 

Lines 1 Through 5. — Enter the amount shown as sponsor's funds on Statement of Project 
Estimate Detail, WPA Form 701, distributed In columns 5 and 6 with the totsd In column 7. 
The difference between the cumulative footings on lines 1 through 5 and the cumulative totaas 
recorded on lines 6 through 45 in the respective columns shall represent the unliquidated 
portion of the sponsor's pledge by objective classification. 

Lines 6 Through US. — These lines shall be used for the detailed recording of sponsor's 
expenditures. The columnar details for lines 6 through 45 are as follows: 

Column 1. — Do not use. 

Column S. — Insert date of entry. 

Column 3. — Insert pertinent Information concerning the entry being made. 

Column if. — Enter the number of the document being posted. 

Column 5. — Enter the amounts of sponsor's expenditures for labor as reported on Certifi- 
cation of Sponsors' Contributions (Personal Services and Specified Sonpersonal Items), tiPk 
Form 7 lOa. 

Column S. — Enter the amount of sponsor's expenditures for other-than-labor Items as shown 
on the Certification of Sponsors' Contributions (Materials, Supplies, and Equipment) , WPA 
Form 710, or on Receipt for Property or Services, WPA Form 7t I. 

Column 7. — Enter the total of columns 5 and 6. 

Column 8. — Enter the amount of cash deposits made by the sponsor to be used for the pro- 
curement of labor or material as a liquidation of his pledge. No pledge liquidation shall 
be shown by reason of the deposit, encumbrance, or expenditure, as the liquidation occurs 
when the materials or services are received and reported on WPA Forms 710 and 710a. The 
balance of column 10 shall be Increased by the amount of cash deposits. 



— — Heading 
Entries. 

— — Linear 
Eht ri e s. 

— — — Lines 
1 Through 5. 

— — — Lines 
6 Through 4-5. 



Revised Jan. 2, 1941 



4.5.046 • FINANCE 



Column 9. — Enter aojr encumbrances made against Che sponsor's special deposit accounts 
by means of Treasury Form A-6, pay rolls, or Xotice of Miscellaneous gncumbrances. 
Treasury Form A-5, or adjustments made thereto. 

Column 10. — Enter the net dirference between the total of columns and the total of 
column 9. 

Colunn 11. — Enter all vouchers paid from sponsor's special cash deposits. 

Colunn i2.— Enter the amount which will reflect the unliquidated encumbrances. Ske 
entry shall be made monthly or at such time as documents are being audited against the 
ledger. The amount Is secured by subtracting the total vouchers paid (column 11) from 
total encumbrances (column 10). 



ACCOUNTING • 4.5.047 



Maintenance of ADMINISTRATIVE EXPENSE LEDGER, WPA Form 705 

Administrative Expense Ledger, WPA Form 705, is designed for recording all 
financial transactions involving the budgets, authorizations, encumbrances, and 
expenditures of Federal administrative funds. 

Encumbrance documents shall be recorded currently. Pay rolls shall not be 
entered prior to their submission to the Treasury State Accounts Office but 
shall be entered as vouchers liquidating the encumbrance previously established 
by Treasury Form A-5 after the Treasury Forms D-53, B-12 or B-15b , and A-40 
are received from the Treasury State Accounts Office. 

A separate WPA Form 705 shall be used for controlling (1) current month's 
encumbrances against current month's budgets, and (2) cumulative encumbrances 
against cumulative authorizations of funds for the following major objective 
classifications: (1) personal services, (2) travel, (3) communication service, 
(4) printing and binding, and (5) other. 

In addition, space is provided on the form to record a further objective 
classification of "Other" (item 5 above). Definitions for objective classi- 
fication may be found elsewhere. 

WPA Form 705 shall be maintained by the Division of Finance in the State 
office. Separate records may be maintained for administrative districts when 
budgets are so distributed. 

A linear and columnar description of the form, when used for current month's 
transactions, follows: 

Lines 1 Through 5. — Shall be used CO record tte receipt of budgets In columns 6, 8, 10, 
12, or 14, depending upon the class of expenditure authorized; I.e., "Personal services," 
"Travel," "Coramunlcatlon, " "Printing and binding," "Other." The total shall be entered In 
column 16. The date of entry shall be shown In column 2, the document description or other 
explanation In column 3, and the document number In column 4. 



MministratlTe 
Expense 
Ledger, WPA 
Form 705. 

—Use. 

—Posting 
Documents. 



— Objective 
Classifica- 
tions 
Controlled. 



— Location. 



— Preparation 
Current Month 
Ledger. 

— — Linear 
Entries. 



™ 706 
] 7-16-39 



FEDERkL HORKS AGENCY 
WOflK PROJECTS ADHIHISTOATIOH 

ADU I N I STRtTI VE EXPENSE LEDGER 



Ulnor prograjB class _ 
Ibjor prograa class - 



Expei^itur« syaliol _ 
Sheet of 



Lljie 
No. 

(1) 


Date 

of 

entry 

(2) 


Erplft- 
natlon 

(3) 


Docu- 
nent 
No. 
(4) 


Personal services 


Travel 


Cowounicatlon service 


Prlntljig and binding 


OUier 


Line 

No. 


aicuBbrajices 


Balance 
(6) 


aicuMbi^nces 
(7) 


Balance 
(8) 


EncuBbrances 
(9) 


Balance 
(10) 


EhcuBbmnces 
(11) 


Balance 
(12 


Qicuatcances 
(13) 


Balance 
(14) 


1 
























1 














1 






, 


L-^ 


L ' 






1 =^ 














I 1 


















1 — 1 






43 




1 — ^ 












^^^=~- 


n 






k- 




— 
















43 


44 










































44 




See appendix A, Item 5-2. 



4.5.048 • FINANCE 



— — Columnar 
Encries. 



— Preparation 

Cumulative 

Ledger. 



Lines following line 5 shall be used to record encumbrances and expenditures as follows 
by columns. Adjustments to encumbrances sball be posted to pertinent encumbrance columns 
wltb tbe exception of credit adjustments effecting prior montns' encumbrances. Such prior 
months' adjustments shall be posted directly to the ledger maintained for cumulative trans- 
actions. 

In the case of encumbrances established for items which are subsequently billed on Standard 
Form 1080. a Treasury Form A-5a shall be Issued canceling the advance encumbrance, and the 
Standard Form 1080 shall be treated as a simultaneous encumbrance and liquidation. In this 
case, the Treasury Form A-5a cancellation shall be treated as a transaction of the current 
month and not as an adjustment affecting prior months' encumbrances. Accordingly, both the 
Treasury Form A-5a and the Standard Form 1080 shall be posted to WPA Form 705 used for 
controlling the current month's encumbrances against current month's budgets. 

Colunns 1 Through U. — Enter the pertinent descriptive matter. 

Column 5. — Enter the amount of encumbrances for personal services. 

Colv*n 8. — Enter the unencumbered balance of budgets for personal services. This Is 
derived by subtracting the encumbrance shown In column 5 from the previous balance. 

Column 7. — Enter the amount of encumbrance for travel. 

Colutm 8. — Enter the unencumbered balance of budget for travel. 

Coluan 9. — Enter the amount of encumbrance for communications. 

ColvMn 10. — Enter the unencumbered balance of budget for communication service. 

CoJuan 11. — Enter the amount of encumbrance for printing and binding. 

Coluitn IS. — Enter the unencumbered balance of budget for printing and binding. 

Column 13. — Enter the amount of encumbrance for other nonlabor Items not classified 
above. (Entries In this column shall be distributed by objective classification to columns 
21 through 28. ) 

Coluim IV. — Enter the unencumbered balance of budget for other nonlabor Items. 

Column 15. — Enter the amount of each encumbrance for all classifications, Including per- 
sonal services. The total of columns 5, 7, 9, 11, and 13 shall equal the total of column 15. 

Column 16. — Enter the unencumbered balance of budget for all purposes. The balances 
appearing In columns 6, 8, 10, 12, and 14 shall equal the balance appearing In column 16. 

Column 17. — Enter the amount of all vouchers for personal services paid by the Treasury 
State Accounts Office, applicable to current month's transactions. 

Column 18. — Enter the amount of all vouchers for nonpersonal services paid by the Treasury 
Accounts Office applicable to current month's encumbrances. 

Columns 19 and 20. — Leave blank on the current month's record. 

Columns 21 Through 28. — Enter In these columns an analysis by objective classification of 
the encumbrances and adjustments recorded In column 13. 

Separate sheets shall be used to record each month's transactions, exclusive 
of credit encumbrance adjustments applicable to prior months' operations. Each 
month, columns 5, 7, 9, 11, 13, 15, 17, 18, and 21 through 28 shall be totaled, 
the ledger ruled off, and totals posted to related columns of the Admtmstra- 
tive Expense Ledger, WPA Form 705, maintained on a cumulative basis. The 
cumulative form shall record fund authorizations in the "Balance" columns 6, 
8, 10, 12, and 14. Credit adjustments to prior months' encumbrances shall be 
posted to the cumulative form in detail and shall be totaled each month. 
Vouchers applicable to prior months' transaictions shall be treated in a like 
manner. After the current month's gross transactions have been recorded in 
total onthe cumulative form, a net current month's subtotal and a cumulative 
total of transactions shall be developed, together with the unencumbered bal- 
ances of authorizations. 

Revised Jan. 2, 1941 



ACCOUNTING • 4.5.049 



Maintenance of Unliquidated Encumbrance Document Files and Use of 
ENCUMBRANCE AND LIQUIDATION RECORD, WPA Form 761 

Encumbrance and Liquidation Record, WPA Form 76 1, shall be maintained for 
each requisition initiated by the Work Projects Administration which is fol- 
lowed by more than one purchase order or for each purchase order which is 
followed by more than one voucher. This record reflects (1) the amount of 
the original encumbrance, (2) the amount of the purchase order, (3) the liq- 
uidations, and (4) the current balances. 

WPA Form 761 shall be prepared from individual encumbrance and obligation 
documents s\ic\i a.sRequisition for Purchase , Treasury Form A-6, Purchase Order, 
Treasury Form A-7, Changes in Encumbrance , Treasury Form A-5a, Standard Form 
1034, and Purchase Order Cancellations and Adjustments , SPO 6 and 2^. 

WPA Forms 761 shall be filed with the documents in the requisition file. 

When more than one purchase order is issued, spaces should be left alter 
each purchase order to allow the subsequent posting of the liquidation. Ordi- 
narily, only one form shall be used for each encumbrance. In extraordinary 
cases where numerous transactions will follow a purchase order, a separate 
f may be set up for each purchase order with a summary sheet for the entire 
eucumbrance. 



Encumbrance 
and 

Liquidation 
Record, WPA 
Form 761. 

— Purpose. 



— Posting 
Documents. 



— Filing. 

— Separation 

by 

Transactions. 



FEDERAL HORKS taEMCT 

WOfiK PROJECTS ADMINISTRATION 

ENCUMBRANCE AND LIQUIDATION RECORD 

BicuBbrance No< _ 

0. P. No 

Work Project No.. 



Obj ec tlve class _ 



Expenditure synbol . 



Ehcuabrance Iten 


Purchase order 


Unobligated 


Voucher 


Unllquldiited 


No. 


Mog.t 


"•^r 


"(T' 


„c»5pce 


"T^r- 


Amount 
(6) 


balance of 
obligation 


I 








1 


1 








___ 1 


2 






r--nn 




U 


















r-j ,__,_- — -^ 






30 




























Total 





























Liquidations shall usually be made as follows: 

1. Requisitions to be liquidated by final purchase order; that is, adjust- 
ment oL Treasury Form A-6 encumbrance tobe taken when Treasury Form A-7 
received is marked "Final." 

2. Purchase orders to be liquidated by final vouchers; that is, adjustment 
of Treasury Form A-7 to be taken when Standard Form 1034 received is 
marked "Final." 

When final purchase orders are posted to £ncum6ronce and Liquidation Record, 
WPA Form 76 1, the amount of the requisition being liquidated shall be posted 
on the purchase order. Likewise, when a final voucher is being posted, the 
amount of the purchase order or other obligation being liquidated shall be 
noted on the voucher or Treasury Form A-4. These notations shall be the basis 
of entry in posting the Project Ledger, WPA Form 70t. 

The details of the columnar headings and postings are as follows: 



Beading. — Enter tlie encumbrance number, the ofriclal and work project numbers, 
objective codes, and expenditure symbol. 



the date, 



Column i.— Enter the amount or the original encumbrance and any subsequent adjustments. 



— Method of 
Liquidation. 



—Cross 
Post ing 

Between Ledger 
and Documents. 



—Preparation. 

— — Heading. 

— —Columnar. 



4.5.050 • FINANCE 



Column 2. — Enter Che yurchase order numbers. 

Column 3. — Enter Irom original documents the amounts of the purchase orders , spacing several 
lines apart to permit applying voucher payments In column 7 to the pert Inent purchase order. 
The lines devoted to each purchase order shall be ruled off. 

Column U . — Enter the dlTference between columns 1 and 3. 

Column 5. — Enter the number of the voucher executed In payment of the purchase order. 

Column 8. — Enter the amount of the voucher. Care shall be taken to see that each purchase 
order Is adjusted at the time the final voucher Is processed. 

Column 7. — Enter the difference between the amount of each purchase order (column 3) and 
the voucher pertinent thereto. 

—Method of When several purchase orders are written against one requisition, it is 

Cbtaining necessary to add the several items in column 7 and the total of column 4 in 

Unliquidated order to Obtain the total unliquidated balance of the encumbrance. 

Balance. 

—Postings Ordinarily only encumbrances resulting fromifeqfi/jsttton /or /"urcAase, Treasury 
j^?*" ., Form A-6, shall be shown in column 4 as being unobligated, and all encumbrances 
resulting from Mtsce Llaneous Encumbrances , Treasury Form A-5, shall be shown 
in column 8 as being obligated but unliquidated. With reference to purchases 
made by the Procurement Division, Washington, D. C, a copy of the invoice or 
a copy of the delivery slip, Treasury Form 49-a, will be forwarded to the State 
Division of Finance and will serve in the same manner as an accounting document 
as does the Purchase Order, Treasury Form A-7. 

—Document Within the work project, documents shall be filed successively by stages of 
Filing. liquidation as follows: 

1. Unordered requisitions 

2. Unvouchered orders 

3. Vouchered orders 

—Monthly During each month the unliquidated encumbrance documents inthefiles shall 

Verification. ^^ verified with the project ledgers and thetwoshall be brought into agree- 
ment . 



ACCOUNTING • 4.5.051 



Preparation and Routing of PROJECT FINANCIAL STATUS REPORT, WPA Form 707 

WPA Form 707 is designed for the purpose of currently informing the operating 
divisions of the Work Projects Administration as to the financial status of 
work projects. The form also serves as a notification of the liquidation of 
sponsors' pledges. 

The form shall be prepared for each project currently in operation at the 
end of each pay roll period, or at more frequent intervals if desired by the 
State Administrator. 

WPA Form 707 shall be distributed immediately upon the close of the period 
covered by the report as follows: 



Original 
First copy 



Second copy 
Third copy 



To appropriate operating division. 

To project. This copy shall be routed first to the 

warehouse serving the project where the information 

required in columns 4 and 5 shall be inserted and the 

report forwarded to the project immediately. 

To the Area Supervisor in charge of the project. This 

copy may be routed through the warehouse for insertion 

of entries in columns 4 and 5 if desired. 

For the project sponsor through the division operating 
the project at the end of each pay roll month, together 
with copies of related Treasury forms covering encum- 
brances from cash deposited with the Treasury Depart- 
ment. Expenditures from cash deposits of sponsors 
shall not be reported on WPA Forms 710 and 710a. 

Additional copies may be supplied as necessary. 

An additional copy shall be provided for the supervising timekeeper in all 
cases where a warning notice is required. In such cases, a copy shall be re- 
tained in the office preparing the document. When necessary, an additional 
WPA Form 707 report shall be prepared on a monthly basis for off icial projects, 
summarizing the fund status of related work projects. 

Information for the prepara- 
tion of WPA Form 707 shall be 
taken from the Project Ledger, 
WPA Form 704, and the Sponsor's 
Ledger, WPA Form 704a. 

Preparati©D shall be as fol- 
lows: 

Heading. — Enter the name of the 
State, work, project number, ofriclal 
project number, and period covered 
by the report. Where the period cov- 
ered by the report differs from the 
pay roll period ending, tne pay roll 
period ending date shall also be In- 
dicated on the form. 



FEDeitl VOSKS kfiEMCT 
VORK PROJECiS AOHINISTRATII 



PROJECT FINANCIAL STATUS REPORT 



Period froB _ 



0. P. No.. 
W. P. Ko._ 







FEOERtl FUHOS 








701 
liaitatlon 

(1) 


Cumlatlve 

encunbnnces 

<2) 


Project ledger 

balance 

(3) 


i%ndliig 
charges as 

(4) 


Net working 

balance 

(3) .Inus (4) 

(5) 


labor 












Nonlabor 












Total 

















SPOKSOS*) 


EXPtitHTUKES 






Sponsor's 


ecpendltures 
(7) 


Uieipended 
balance 

<e) 


'Ehcuabrances agiinst spe- 
cial cash deposits IncludKi 
In sponsor's expenditures, 
$ 


Ubor 








Ktnlabor 








Unencuabered balance of 


Total 




(') 




™qh rtupnBlM, « 



last docuKflts posted ta Projeot ledger, WPA Fom 7M; 

Pay roll Ko Aaount, 3 Requisition (A-6) No.. 

WA For. 744 WPA Forw 740" WPA R)ra 746 _ 

BeBarks: 



Date - 
Daie_ 



Column 1. — Enter the cumulative to- 
tal of limitations established by the 
Statement of Project Estimate Detail, 
WPA Form 70 I, segregated as to "Labor," 
"Nonlabor, " and "Total." 

Column S. — Enter the cumulative 
encumbrances segregated as to "Labor, " 
"Nonlabor, " and "Total. " 

Column 3. — Enter the limitation 
balance obtained by subtracting the 
entries in column 2 from entries In 
column 1. 



Report of Proj- 
ect Financial 
Status, WA 
Form 707. 

—Use. 

— Time of 
Preparation. 



— Di St ribution. 



— ExtraCopies. 



— Source Dat a. 



-Preparation. 
- —Heading, 



—Columnar. 



Revised Nov. 1, 1940 



4.5.052 • FINANCE 



— — Footing 
Entries. 



— 6- Weeks' 
Warning. 



— Permissibie 
Use of Special 
Fo rm f o r 
Warning. 

— In Case of 
Consolidated 
Proj ect s. 



— Signature. 
—Printing. 



— Summary 
Reports to 
the Central 
Office. 



Column U. — Tills column will be filled In on the project copy by tne Property Accounting 
Section from Information shown on the Project Honlabor Control, WPA Form 769, and shall 
Indicate the charges against project funds which nave been entered In the warenouse records, 
but have not yet been reflected on the project ledgers; e.g., estimated warehouse operating 
charges, unbilled charges for purchase or rental of property or equipment from the supply 
fund warehouse. 

Column 5. — Enter the net working balance obtained by subtracting column 4 from column 3. 

Column 6, — Enter the amount of the sponsor's pledge as shown on WPA Form 701. 

Column 7. — Enter the amount of actual expenditures made by tne sponsor (not Including 
unexpended cash In the special deposit fund). 

Column 8. — Entries In this column shall be derived by subtracting entries in column 5 
from entries in column 4. 

Enter the total encumbrances charged against sponsor's special cash deposits, 
if any, and the unencumbered balance of sponsor's cash deposits in the spaces 
provided. 

For the informati&n of the Property Accounting Section, the numbers of the 
last nonlabor documents posted to the Project Ledger, WPA Form yOt, shall be 
inserted in the spaces provided. 

Spaces are also provided for the number and amount of the last pay roll 
entered on the project ledger and the number of the last WPA Form 740 included 
on WPA Form 744. 

Where it is desired to show information concerning hours or man-months, the 
space provided for "Remarks" shall be used. 

When a project is approaching the exhaustion of project authorization for 
labor, the form shall be stamped in color as follows: 







WARNING 








The 


available 


balance of project 


authorization 


for labor 


is 


sufficient 


for not more than 6 


weeks 


' operation at the 


pre 


sent rate 


of usage. In the 


event 


operations cannot 


be 


completed 


within the balance 


shown 


on this 


report , a 


supplemental 


project authorization sho 


uld be secured. 



If desired. States may reproduce WPA Form 707 on colored paper with the 
appropriate warning appearing thereon in lieu of stamping the regular form. 

Where projects have been consolidated, the report shall include the total 
estimates as well as the total encumbrances of the projects which have been 
consolidated. The first consolidated report prepared shall bear a notation 
in the "Remarks" space that it is a consolidated report, together with a 
listing of the work projects included in the consolidation. 

WPA Form 707 shallbe signed by an authorized representative of the Division 
of Finance on the line provided in the lower portion of the form. 

WPA Form 707 will be printed in Washington for distribution to each State 
Administration. 

Reports to accompany applications for supplementary , continuing, and super- 
seding projects shall be submitted with the Project Proposal on Project Fi- 
nancial Status Report, WPA Form 707, on an official project basis, combining 
the totals of all work projects within the State and using the official project 
limitation and total sponsor's pledges as expressed in WPA Form 753 for "limi- 
tations" in column 1 and "pledges" in column 6. 

Other reports may be required for specialized activities, in accordance with 
pertinent procedural releases. 



Revised Nov. 1, 1940 



ACCOUNTING • 4.5.053 



PART VII. TRIAL BALANCES OF LEDGERS AND ACCOUNT VERIFICATION 

Trial balances shall be prepared at the end of each month for the purpose Trial 
of reconciling project ledger and general ledger accounts with each other and balances, 
with the Treasury State Accounts Office records. —Purposes. 

The following trial balances shall be prepared: 



Title 

Project Ledger, WPA Form TOiJ 

Sponsor's Ledger, WPA Form 70ta 

Sponsor's Ledger, WPA Form 70iJa 
(cash deposits only) 

Administrative Expense Ledger, 
WPA Form 705 

General Ledgers (Group I through V) 



Reconciled with — 

General ledgers and Treasury reports 

General ledgers 

General ledgers and Treasury reports 

General ledgers and Treasury reports 

Subsidiary ledgers and Treasury 
reports 



—List of 

Five Trial 

Balances. 



Trial Balance of General Ledger Accounts (Group I Through V) 

At the end of each month a trial balance of the general ledger accounts shall General Ledger 
be taken. This trial balance is to be prepared in duplicate on accountant's ^'"^^^ Balance, 
work sheets . 



The cumulative debit or credit totals orthedebit or credit balance of both 
labor and nonlabor classifications shall be entered on the work sheet. The 
columns shall be footed, after which a representative of the Division of 
Finance shall take the trial balances to the Treasury State Accounts Office 
and shall check the amounts shown inthe WPA records against the amounts shown 
on the records of the Treasury State Accounts Office. 

In the event a discrepancy is found due to an error on the part of the 
Treasury State Accounts Office and its formal reports have not been submitted 
to Washington, the Treasury State Accounts Office should be requested to cor- 
rect the error, in which case the discrepancy shall not be shown on the trial 
balance. 

In the event a discrepancy is found due to a WPA error, or due to a Treasury 
State Accounts error discovered after the Treasury reports have been submitted, 
the euijustment shall be shown on the work sheet. The revised trial balance 
amount, determined by adding in the adjustments, shall be entered. The signed 
copy of the penciled trial balance shall be given to the Treasury State Accounts 
Office. 

Journal Voucher, Standard Form I0I7-G, shall be executed to enter the adjust- 
ments in the WPA general ledgers to effect agreement with the Treasury records. 
The error shall be located during the ensuing month. Upon location of the 
error, the necessary correcting journal entry shall be made during the month 
in which it is discovered. Copies shall not be typed and shall not be sent 
to Washington or Regional of f ices; however, the central off ice shall be advised 
in accordance with the instructions contained on page 4.5.052. 



— Preparation 
of Work Sheets. 



— Request 
To Correct 
Treasury 
Error. 



— Adjusting 
WPA Error. 



—Use of 
Standard 
Form 1017-G 
To Effect 
Adjustment. 



4.5.054 • FINANCE 



Project Ledger 
Trial Balance. 



—Projects To 
Be Included. 



—Projects Not 
To Be Included. 



•^Grouping 
of Projects. 



—Handling 

Suspense 

Account. 



—Adjustment 
Account. 



—Time of 
Submission. 

—Transcript 
Cards for Prep- 
aration of 
Statistical 
Reports. 



Trial Balance of PROJECT LEDGER, WPA Form 704 

A trial balance of all work project ledgers shall be taken as of the close 
of business each month, embracing all projects and showing the amount of ex- 
penditures for labor, encumbrances and expenditures for nonlabor, and the 
nonlabor unliquidated encumbrances as reflected on WPA Form 704. At the close 
of each quarter — March 31, June 30, September 30, and December 31 — official 
project subtotals shall be developed and a copy shall be furnished the Treas- 
ury State Accounts Office. 

Active projects shall be listed in detail. Quarterly they shall be sub- 
totaled by off icial project. Projects shall be considered active whenphysical 
operations are inprogress or when financial encumbrances remain unliquidated 
on the accounts for any of the work projects comprising the off icial project. 

When physical operations have been discontinued, all financial obligations 
liquidated, and projects have been reported closed to the Treasury State Ac- 
counts Office, they need not be listed each quarter but may be reported by 
listing the former (previous quarter's) total of closed projects by major 
program classification, detailing each project closed and reopened during the 
current quarter and computing the current total of closed projects. 

In taking the trial balance, projects shall be grouped and totaled by major 
program classification, the total of which must agree with comparable trans- 
actions in the Major Program Classification (Group I) Ledger Accounts of the 
general ledger. 

The Suspense Account, designed to accommodate posting of pay roll reserves, 
matured pay rolls, payrolls transmitted to the Treasury State Accounts Office, 
supply fund transactions, and advance textile encumbrances, shall be included 
in the trial balance, and when so included will show unliquidated encumbrances 
for labor in the amount of the pay roll reserve and encumbrance for matured 
pay rolls, which amounts will be added to the total of pay rolls paid for the 
project accounts to show the total pay roll encumbrances. The account will 
also show a negative amount for pay rolls transmitted and supply fund and 
textile encumbrances equaling the 2imounts posted to the project ledgers, which 
have not been entered by the Treasury State Accounts Office on Treaisury Form 
B-12 or B-15b, and when taken together with the other project accounts will 
cause the total to equal the figure in the general ledger accounts and the 
Treasury records. 

When adjustments either in total or in objective classifications were made 
in the general ledger accounts to align WPA records with those of the Treasury 
State Accounts Office at the time the WPA ledgers were installed, the amounts 
snail be entered in adjustment accounts carried in the subsidiary project 
ledger under each major program classification. The adjustment accounts shall 
be included in the project ledger trial balance in order to balance the sub- 
sidiary with the general ledgers. 

Copies of the trial balance shall be furnished to the Treasury State Accounts 
Office within 15 days after the close of each quarter. 

Simultaneously with the preparation of trial balances of project ledgers, 
transcript cards shall be produced to show the cumulative total of transactions 
through each month. 

Transcript cards may show WPA figures on the face and sponsors' figures on 
the reverse side. 



Revised Jan. 



1941 



ACCOUNTING • 4.5.0541 



Transcript cards shall show the operating designation and either the location 
symbol and type of work symbol or the line number of WPA Forms 157 and 158 to 
which the totals will be carried when these reports are prepared each quarter. 
The cards may be one-time cards, in which case the identifying information 
shall be shown on the line of posting, or they may be used on successive months 
with this information being shown in the heading. 

Operating designations shall be shown on Project Ledger. VPk Form 70t, and 
on Sponsor's Ledger. WPA Form 704a. 

Suspense Account and Supply Fund Ledgers. — After completion of the monthly 
trial balance, including closed projects and total and active projects in 
detail by major program classification, the total thereof shall be brought 
into line with the totals of the General Ledger Accounts by preparation of a 
"Summary Statement Combining Project Ledger Trial Balance Suspense Account 
and Supply Fund. " 

A sample of this statement follows: 



— Suspense 
Account and 
Supply Fund 
Ledgers. 



— —Sample 
Form. 



SUMMARY STATEMENT 

Combining 

PROJECT LEDGER TRItL BALANCE 

SUSPENSE ACCOUNT AND 

SUPPLY FUND 



Major Program Class_ 





Encumbrances 


Expenditures 


Unliquidated encumbrances 


Item 


Ubor 


Nonlabor 


Labor 


Nonlabor 


labor 


Nonlabor 


111 


Dr. 
(2) 


Dr. 
131 


Cr. 
14) 


Cr. 
151 


Cr. 

161 


Cr. 
(71 




$4,000 
1.500 
400 Cr. 

3.000 


$3.0CO 

1.400 Cr. 
2.500 


$4,000 
400 Dr. 
2.000 


$1,500 

1,400 Dr. 
2.000 


$1,500 
1.000 


$1,500 
500 


2. Suspense account— columns 2 and 7 

3. Suspense account — columns 3 and 4 

4. Suspense account — columns 5 and 6 

5. Supply fund (Major Program Class 100onlyl._ 


6. Total 


8. IOC 


4.100 


5.600 


2.100 


2.500 


2.000 



The entries in line 1 represent the totals of the project ledger trial balance 
for active and closed projects. 

On line 2 the entries from the Project Ledger Suspense Account (see page 
4.5.043) for the labor reserve and matured pay rolls have been taken into the 
"Labor Encumbrances" and "Unliquidated Encumbrance — Labor" columns. 

On lines 3 and 4 the entries from the Suspense Account, which have been 
treated as simultaneous encumbrances and liquidations, have been taken into 
the appropriate objective classification columns. 

On line 5 the totals for the Supply Fund Accounts, taken from the Group II 
Ledger, have been included. While only one supply fund appropriation has been 
included in the sample, it will be necessary to include all supply fund ap- 
propriations. 

On line 6 the columns have been totaled; the resulting figures should be in 
agreement with the major program classification figures of the Group I Ledger 
for all acts combined. 



Added Jan. 2, 1941 



ACCOUNTING • 4.5.055 



Trial Balance of SPONSOR'S LEDGER, WPA Form 70i4a 

A trial balance of Sponsor's Ledger, WPA Form TO'in, shall be taken as of the 
close of business each month. It shall be prepared by major program classifi- 
cation, but no distinction need be made for different years. This trial balance 
shall group work projects by official projects and totals by major prograjn 
classification. Work and official project numbers shall be shown as well as 
the total of sponsor's liquidations segregated as to labor and nonlabor. When 
there is more than one work project under an official project, all work proj- 
ects shall be shown and totaled by official project. Sponsor's cash deposits 
accounts shall be shown on a separate trial balance. 

Closed projects shall be reported by listing the former (previous month's) 
total of inactive projects and calculating a new total in the same manner as 
provided for Project Ledger, WPA Form 70t (see page 4.5.054). 

The trial balance of the Sponsor's Ledger, WPA Form 70ta, shall be proven 
against the related general ledger accounts each month. 

A copy of the trial balance of projects with sponsors' cash deposits shall 
be furnished to the Treasury State Accounts Office within 15 days after the 
close of business each month. The section of the trial balance not containing 
sponsors' cash deposits shall not be furnished to the Treasury State Accounts 
Office. 

Transcript Cards shall be prepared when taking the trial balance of the 
sponsors' ledger in the same manner as provided in connection with WPA Form 704. 



Sponsor' s 
Ledger Trial 
Balance. 

— Project 
Grouping. 



— Handling 

Closed 

Project. 



— Verification. 



— Time of 
Submission. 



Transcript 
Cards. 



Revised Jan. 2 , 1941 



4-5.055 • FINANCE 



AdminiscraciTe 
Expense Ledger 
Trial Balance. 



Trial Balance of ADMINISTRATIVE EXPENSE LEDGER, WPA Form 705 

A trial balance of the Administrative Expense Ledger, WPA Form 705, shall 
be taken as of the close of business each month showing the program classifi- 
cation, thecumulative total of transactions, and the current balances of each 
account scheduled by expenditure or appropriation symbol. Where only one 
account has been maintained, no submission of a trial balance form is necessary. 
The totals of the trial balance shall be in agreement with the respective 
general ledger accounts. The trial balance shall be prepared and routed in 
accordance with instructions for the trial balance of Project Ledger, WPA 
Fora 70*. 



ACCOUNTING • 4.5.057 



Preparation and Use of the Abstract of Unliquidated Encumbrances 

In addition to a continuous audit of the unliquidated encumbrance document 
file against the unliquidated encumbrance amounts as derived on the Project 
Ledger, WPA Form 70t, an abstract of unlictuidated encumbrances shall be prepared 
quarterly, detailing all unliquidated encumbrances. 

The listing shall be prepared by expenditure or appropriation symbol, certain 
complete symbols being listed each month, all symbols being covered once each 
quarter. An advance schedule of preparation shall be developed and filed with 
the Treasury State Accounts Office and shall be adhered to each' month. The 
unliquidated balance of each open encumbrance shall be listed and totals shall 
be shown by work and official project number and expenditure or appropriation 
symbol. To reconcile with WPA Form 704, unliquidated encumbrances for the same 
work project shown on the abstract for separate symbols shall be taken into 
consideration. To prepare the abstract , an inventory of the document file shall 
be made, referring to either the documents or WPA Form 761, as the case may 
be. Unliquidated pay roll encumbrances shall also be shown on the abstract. 
A copy of the abstract shall be furnished the Treasury State Accounts Office. 

The following columns shall be shown: 

Coluum 1. — Encumbrance number. 

Column 2. — Date of encumbrance. 

Column 3. — Work, project number. 

Column U . — Omclal project number. 

Column 5. — Amount of unliquidated balance of encumbrance (labor and nonlabor). 



Oiarterly 
Abstract of 
Unliquidated 
Encumbrances. 



—Groupings, 
Preparation, 
and 
Submission. 



—Use of 
Columns. 



4.5.058 • FINANCE 



Verification of Subsidiary Ledger Accounts With General Ledger Accounts 

and Treasury Records 

Verification An exact agreement in the cumulative and current totals of transeictions by 
and General'"'' Objective classification and amount of balances shall exist between the sub- 
Ledger sidiary ledgers and the general ledgers of the Work Projects Administration. 
The document files and WPA Form 761 shall support and be in agreement with the 
Project Ledger, WPA Form 704, and Administrative Expense Register, WPA Form 
705. The project ledgers shall be in agreement with the general ledgers in 
total as well as by major program classification and objective classification. 
This agreement shall be proved on an overall basis without reference to fiscal 
years. 



Accounts 



Verification The general ledgers of the Work Projects Administration shall be in agreement 

nf WPA Wifh 

Treasury ^^'^^ ^^^ records of the Treasury State Accounts Office by appropriation or 

Records. expenditure symbols, major program classification, and objective classifica- 

tion. The project ledgers of the Work Projects Administration shall be in 
agreement with the project limitation records of the Treasury State Accounts 
Office with respect to expenditures in total. The agreement enumerated above 
shall be proved and exhibited by showing proper reconciliations at the foot 
of all trial balances. When reconciling the project ledgers with the Treasury 
project limitation account , Treasury Form B-11 shall be compared with the trial 
balance of the project ledgers and the status of agreement indicated on the 
trial balance. 



ACCOUNTING • 4.5.059 



PART VIM. FINANCIAL REPORTS 

The report forms listed below are designed for use by State Work Projects Financial 
Administrations in reporting the detail of financial transactions and status and"status"of 
of funds by program classification or expenditure symbol. Reference to perti- Fund Reports. 
nent sections of this chapter is shown in parentheses following the title of 
each form. 

WPA Form 717 Statement of Administrative Budgetary Account Status (pages — Forms. 
4.5.073-4.5.074) 

WPA Form 724 Report of Fund Status and Financial Transactions (pages 
4.5.062-4.5.066) 

WPA Form 724 Report of Fund Status and Financial Transactions adapted 
for reporting status of sponsor's special deposits (page 
4.5.075) 

WPA Form 724a Statement of Financial Transactions and Fund Status — Supply 
Fund (pages 4.5.067-4.5.070) 

WPA Form 724c State Program Budget (pages 4.5.071-4.5.072) 

WPA Form 728 Consolidated Report of Admissions and Sponsor^', Transactions 
(pages 4.5.076-4.5.078) 

Reports shall be prepared by the Division of Finance in each State office — Source. 
of the Work Projects Administration from information produced by the general 
ledgers and administrative expense ledgers. Posting of all basic records 
used in the preparation of financial reports shall be completed prior to 
preparation of the reports and shall reflect all transactions and all accrued 
obligations of the Federal Government as of the close of the period being 
reported. 

WPA Form 724 shall be prepared: 

1. Monthly. — To report the current act for each major program classification —Purpose and 
reflecting information on a current and cumulative basis. Time of Sub- 

° mission 

To report all acts combined for each major program classification reflect- — — wpA 
ing information on a cumulative basis only. ^°™ ^^* 

To report all minor program classifications and expenditure symbols in 
the current act on a current and cumulative basis. 

2. Quarterly. — To report all minor program classifications and/or appropria- 
tion or expenditure symbols in all acts, including acts expired for 
expenditure purposes on a cumulative basis only. 

Quarterly reports shall be submitted as of March 31, June 30, September 
30, and December 31. The portion of the report (on a quarterly basis) nor- 
mally used for reporting figures for the current month shall be left blank. 

WPA Forms 717 shall be prepared monthly for the current act only, for the — — wpA 
major and each minor program classification, reflecting information on a '^°™ '^' 
current and cumulative bcisis. WPA Form 717 shall be prepared quarterly for 
all appropriations or expenditure symbols without segregation by minor program 
classification symbols on a cumulative basis. 

WPA Forms 724a shall be prepared monthly for each symbol. WPA Form 724c wpA Forms 

shall be prepared monthly for the State program budget for the current act. '^^^729^'**^' 
WPA Form 728 shall be prepared monthly by projects consolidating all acts. 
The 1939 act figures included on WPA Form 728 for the music project shall con- 
sist only of the receipts through August 31, 1939. Upon final liquidation of 
the Federal Project No. 1 activities, this report shall be discontinued. The 
final report shall be marked. 



FINANCE • 4.5.060 



-Care in The reports are designed for assembly for photographing. It is, therefore, 
Preparation. important that the State Divisions of Finance exercise extreme care in prepa- 
ration to insure that all reports submitted are typed in exact alignment with 
the guide lines both in the headings and the columnar tabulations. A neui 
photographic clear print silk typeioriter ribbon shall be used each month.' 
All reports, except WPA Forms 724 reporting minor program classifications by 
appropriation or expenditure symbol, shall be typed with Royal typewriter large 
elite LTN type. WPA Forms 724 reporting minor program classifications by 
appropriation or expenditure symbolmaybe typed on any available typewriter, 
thereby relieving the pressure of workonthe typewriter equipped with special 
type. 

—Developing In developing figures for the current month, cumulative transactions shown 
Current Month in the respective accounts at the end of the previous month shall be subtracted 

figures. '^ 

from the cumulative transactions shown at the endof the month being reported. 

—Recording Debit totals in normal credit balance columns, credit totals in normal debit 

Credits and balance columns, or overdrafts in transaiction columns shall be indicated by 
Debits. ' ' 

the symbol "CR" at the right of the figure. Red typeuriter ribbons shall not 
be used. 

—Check Sheet. A check sheet devised to determine the accuracy of amounts reported and the 
agreement of related figures reported for corresponding program classification 
totals on the various reports follows (see page 4.5.061). It shall be the re- 
sponsibility of the State Director of Finance to ascertain that the figures 
on all financial status reports are checked according to the information con- 
tained on the check sheet. 

—Copies. Reports shall be prepared in an original and one or more copies as indicated 
on the following pages. The original of each report shall be submitted to 
the Washington central office. 

—Mailing Reports shall be mailed between pieces of cardboard substantial enough to 
nstructions. prevent folding through postal department handling. The preparation and mail- 
ing of the reports shall be timed to reach their destination in accordance 
with the following schedule, using air-mail facilities when necessary in mail- 
ing reports covering the current act: 

1. Reports due in the Washington central office on the loth calendar day 
of the month succeeding the period being reported: 

All reports except WPA Form 724 reporting minor program classifi- 
cations by appropriation or expenditure symbol. 

2. All other reports shall be due in the Washington central office on the 
15th calendar day of the month succeeding the period being reported. 

Sn'traiTmce ,^^P°''^^ ""^il^d to the Washington central office shall be addressed to the 
Mailing. Director of Finance and Accounts and marked for "Attention— Accountant— Un- 
opened." A rubber stamp prepared in accordance with the following outline 
shall be procured for this purpose and shall be used to imprint the address 
on packages or franked labels. 




Director of Finance and Accounts 
Work Projects Administration 
1734 New York Avenue, N. W. 
Washington, D. C. 



/Attention— Accountant— Unopened 

iMllllMll Mllimillllllllllllllllllllllllllllllllllimillllllllllllliiiiiiiiiiiiniiiiii^ li i i iii i iiiii i ii i iii i Ill 




ACCOUNTING • 4.5.061 



KEY CHART FOR CHECKING FINANCIAL REPORTS 
(Revised to conform with forms revised as of 8/1/39) 



WPA 
Forin No. 


line No, 


References to lines and columns of Financial Report Forms which' reflect corresponding 
figures for corresponding program classifications 


WPA Form No.— 




724 


724a 


724c 


717 


724 


1 






11 


16 




2 






2 


2 




3 






5 


17 - 2 or 5 + 8 + 11 + 14 




4 


2+3 




8 


17 




5 


1-4 






IS 




a 


6 + 7 










9 




9 or 17 


23 


42 




10 


14 + 17 


6 Icol. 31 


14 


28 




.11 


15 ♦ la 


7 (col. 31 


17 


43 - 28 or 31 + 34 + 37 + 40 




12 


10 + 11 or 16 + 19 


a Icol. 31 


20 


43 




13 


9-12 


10 or 11 




44 




14 








53 




15 








54 




16 


14 + 15 






55 




17 


10 - 14 






56 




18 


11 - 15 






57 




19 


17 + 18 or 12 - 16 






58 


724a 


6 (cols. 1 and 21 




2 + 4 








6 Icol. 31- 


10 


2+4 








7 Icols. 1 and 21 




1+3 + 5 








7 Icol. 31 


11 


1+3 + 5 








8 Icols. 1 and 21 




6 + 7 








a Icol. 31 


12 


6 + 7 








9 


9 


17 








10 


13 


9 - 8 or 11 








11 


13 


10 








13 




36 or 40 








16 




11 through 15 








17 


9 


9 








24 




17 throUEh 23 








31 




26 throuch 30 








35 




32 throuBh 34 








36 




13 or 40 








40 




37 throuBh 39 or 36 or 13 






724c 


2 


2 






.... 




3 






1 - 2 






5 


3 










6 






4 - 5 






7 






1 + 4 






a 


4 




2 + 5 






9 






7 - 8 or 3 + 6 






10 






1 + 4 or 7 






11 


1 










12 






10 - 11 






14 


10 










15 






13 - 14 






17 


11 










18 






16 - 17 






19 






13 + 16 






20 


12 




14 + 17 






21 






19 - 20 or 15 + 18 






22 






13 + 16 or 19 






23 


9 








717 


2 


2 










3 








1-2 




6 








4-5 




9 








7-8 




12 








10 - 11 




14 








19 through 26 




15 








13 - 14 




16 


1 






1 + 4 + 7 + 10 + 13 




17 


4 






17 - 2 or 2 + 5 + 8 + 11 + 14 




le 


5 






16 - 17 or 3 + 6 + 9 + 12 + 15 




2a 


10 






53 + 56 




29 








27 - 28 




32 








30 - 31 




35 








33 - 34 




3a 








36 - 37 




41 








39 - 40 




42 


9 






27 + 30 + 33 + 36 + 39 




43 


12 






55 + 58 or 28 +31 + 34 + 37 + 40 




44 


13 






42 - 43 or 29 + 32 + 35 + 41 




53 


14 






28-56 




54 


15 






31 + 34 + 37 + 40 - 57 




55 


16 










56 


17 






28-53 




57 


18 






31 + 34 + 37 + 40 - 54 




58 


19 






56 + 57 or 43 - 55 



4.5.062 • FINANCE 



— Certification 
on Separate 
Letterhead. 



—Two Forms of 
Certification. 



When IPA 

and Treasury 
Records Are 
in Agreement. 



When WPA 

and Treasury 
Records Are 
Not in 
Agreement. 



—Where 

Other States 
Are Included. 



Report of Fund 
Status and 
Financial 
Transaction, 
WPA Form 724. 

— Reporting 
Period and 
Coverage. 



Individual reports shall not be signed. A letter of transmittal listing 
the reports being mailed, and, in addition, a certification on a separate 
letterhead in accordance with one of the pertinent forms prescribed below 
shall accompany each group of reports mailed tothe Washington central office. 

Two forms of certification are prescribed; one to be used when the WPA and 
Treasury records are in exact agreement, and the other when it is necessary 
to adjust the WPA books to effect agreement with the Treasury report. When 
the latter form of certification is used, a statement of differences shall be 
attached, and, following submission of the reports when final adjustments are 
effected, the Washington central office shall be advised by letter, citing 
all facts pertinent to each adjustment