_By Warrants Drawn upon the Treasurer of the United States._--These warrants are in payment of the contracts for transportation of mail, supplies, and other obligations that cannot be paid direct by postmasters. The accounts are prepared for payment by journals in the Bureau of the Post Office Department having jurisdiction over the appropriations and certified to the Auditor, who reviews them and forwards the journals to the Division of Finance. Warrants are then drawn for the amounts due to contractors, countersigned by the Auditor and mailed direct from the Department to the payees. _By Disbursing Postmasters._--Certain payments may be authorized by the Postmaster General to be made by postmasters designated as disbursing officers. The Department authorizes and directs disbursing postmasters, one in each State, to pay the monthly salaries of rural delivery carriers. In addition thereto the Department authorizes other postmasters who are designated as disbursing officers, to pay the salaries of railway mail clerks, and in some instances the salaries of postoffice inspectors and other employes of the postal service. When the receipts of an office are not sufficient to meet the pay rolls authorized by the Department, the postmaster is instructed to make an estimate of the deficiency and forward a requisition to the Postmaster General therefor. An accountable warrant drawn on the Treasurer of the United States for the sum needed is then forwarded to the postmaster who deposits the same in a depository bank and issues his check in payment of such salaries. _By Transfer Draft._--If a balance appears to be due a postmaster after his term of office has expired and his accounts have been adjusted, the Auditor certifies the amount due and upon this certification a transfer draft issued by the Department and drawn on a postmaster in the State in which the former postmaster resides, is forwarded in settlement of the account. How Appropriations Are Made for the Department