_Approval of Plans by the District Forester._ The District Forester then gets the National Forest estimate from every one of his 25 or 30 Forest Supervisors and he in turn must decide what projects on each Forest are immediately necessary and which ones can be postponed. The same process is repeated in the Washington office when all the estimates from the District Foresters are received, and the Forester in turn sends to the Secretary of Agriculture his estimates by allotments or funds, which in turn are put before Congress. While Congress sometimes makes minor changes in the Forest Service appropriation, in most cases the bill is passed as it stands. _The District Fiscal Agent._ The money appropriated by Congress is allotted to each district, and in turn to each National Forest and finally to each Ranger district by funds, such as General Expenses, Fire Fighting, Improvements, etc. In each district the financial matters are taken care of in the Office of Accounts by the District Fiscal Agent. He is the Assistant of the Chief of the Forest Service Branch of the Division of Accounts of the Department of Agriculture and pays all the bills incurred by the district and receives all the money which comes in from the sale of National Forest resources. The amount of money appropriated for the district is credited to him and he disburses this appropriation in accordance with the Fiscal Regulations of the Department of Agriculture. No other officer is allowed to receive money for the sale of timber, forage, or other resources; in fact no other official in the District handles any of the Forest Service funds whatsoever. All remittances by users of the National Forests are made to the U. S. District Depository. If a rancher has bought some timber from a Forest Ranger, he is given a letter of transmittal showing the amount of the purchase which he must send to the District Fiscal Agent with the amount necessary to pay for the timber. The letter of transmittal explains the purpose of the remittance.