OF INTERNAL REVENUE
WITH THIS general introduction a more detailed description of a District Director's Office will be given first, and its main divisions analyzed.
The Administrative Division consists of three branches, which are concerned solely with office maintenance, not with tax administration:
The Budget and Finance Branch is charged with preparing plans for the operating cost of offices in the district, the maintenance of personnel payrolls and all office accounts, and the examination of vouchers for expenses incurred. Since taxes collected must be deposited within twenty-four hours and can never be used by the office itself, Congress appropriates each year for support of the Service an amount of money which is apportioned among its several offices. All costs of operation must be met by an allotment from this fund.
The Personnel Branch conducts interviews with applicants for positions; keeps a personnel file for each employee; gives notice of promotions, discharges, retirements or other changes in status. When a new employee is needed, the branch advises the local officer of the Civil Service Commission, which supplies applicants for selection from its rolls. All employees of the Service must have civil service status