116. Accounts, returns, and reports, except tri-monthly reports, must be accompanied by a letter of transmittal, enumerating them, and referring to no other subject.
117. All copies of papers to accompany letters or accounts should be certified by an officer as "true copies."
118. All accounts for jail fees and lodging of deserters, or for the transportation of the guard or parties in charge of the, shall be rendered to the provost-marshal, and shall be examined by him; if found correct and reasonable he shall make out separate vouchers (Forms 12, 15) for each account and sign the certificate thereon.
119. One copy of the voucher will be transmitted, through the provost-marshal, to the Provost-Marshal-General for payment. The other copy will be retained by the provost-marshal to be forwarded at the end of the month, with his abstract of indebtedness, to the Provost-Marshal-General.
To insure prompt payment on vouchers which are not presented in person by the party to whom the account is due, the receipt on the vouchers should be signed by him before the vouchers are forwarded.
120. Accounts for the $5 reward authorized for the apprehension of a deserter and for the reasonable expenses incurred in his delivery to the nearest provost-marshal-general shall be rendered and made out and one voucher retaining and disposed of, as prescribed for the accounts in the preceding paragraph.
121. Triplicates of these vouchers will be given to the person to whom the account is due for presentation to the nears disbursing officer of the Quartermaster" Department for payment, or if he choose he may have the vouches forwarded to the Provost-Marshal, as already prescribed for other accounts.
122. When it becomes absolutely necessary to purchase subsistence for prisoners, deserters, or guards en route from a station to the place of destination, or whilst traveling on duty, the bills must be paid and receipts obtained for the amounts by the district provost-marshal or receipts obtained for the amounts by the district provost-marshal in charge of the party, to whom the amounts will be reimbursed on presenting their accounts made out on proper vouchers. (Form 15.)
124. The original bills (Form 16) for subsistence furnished en route must be kept as sub-vouchers to the account for reimbursement, must be made out in quadruplicate, and must specify the place and date of expenditure, the items and amounts, the number and names of the party subsisted, and if enlisted men, their company and regiment; must be accompanied by the receipt of the person to whom payment was made, and by the affidavit of the person incurring the expense was incurred.
125. When the expenditures have been incurred for enlisted men, triplicates of the above vouchers with their corresponding sub- vouchers will be given to the person claiming reimbursement, to be presented or sent to the nearest disbursing officer of the Subsistence Department for payment.
The fourth voucher and sub-voucher will be retained and disposed of as provided in paragraph 119.