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prescribed by Indian Office Order No. 170 must be attached to the memorandum and retain copies of accounts current. The value of the stamps will not be included in the funds shown on accounts current or other accounting papers.

138. The standard form of account current does not call for an indorsement by the disbursing agent showing the date of its submission. Therefore, in order that it may be determined whether or not an account is rendered within the time allowed, it is required that each account be forwarded with a letter bearing the actual mailing date. This letter should indicate the number of vouchers in the account and what essential papers, if any, are not transmitted therewith.

139. The space on the reverse of the form (in lower left-hand corner) for reference of account to the General Accounting Office is for use of the Indian Office and should not be filled out by disbursing agents.

140. Official receipts.--Official receipts in quadruplicate must be issued immediately for all miscellaneous collections, the original to be given to the payee, the duplicate and triplicate to be attached to original and duplicate schedules of collections and the remaining copy kept in the agency files. (See par. 143.)

141. Official receipts must describe fully the moneys collected and contain such data in the form of lease and allotment numbers, Indian Office file numbers, dates of exception letters, numbers of Accounting Office settlements, etc., as will indicate without question how the funds are to be credited. Receipts for payments under contracts or leases which provide penalties for delinquent payments must show separately the amount collected on account of principal and penalty, and the rate of interest charged, if any; and those for collections for more than one allottee or involving more than one contract or lease, must show the amount to be credited to each. Unless supplied with blanks so printed, disbursing agents are required for their own protection to type, stamp, or print, as facilities are available, on all official receipt blanks, the words "Remittance, if not in cash, is accepted subject to collection of exchange."

142. Official receipts covering collections of disallowances or overpayments must show the name of the appropriation and the number and month of the voucher to which the item pertains. In cases where the collection does not pertain to the current accounts of the receiving officer (that is, when it pertains to a disbursement under a former bond or to the accounts of a former disbursing officer), an official receipt will be issued only for collection of overpayments which have not been disallowed by the General Accounting Office. In such cases, the collection will be brought into account as sundry receipts and deposited on a separate certificate of deposit and fully analyzed on Form 5-638. The method of payment must be shown on all official receipts; that is, whether payment is made in cash or by negotiable instruments, and if the latter, a description of the exchange must also be given.

143. Once a collection has been receipted for, there is no authority vested in disbursing officers to drop it from their accounts because the check evidencing payment was dishonored or because for any other reason the amount was not ultimately placed to their official credit, unless the original receipt is recovered and canceled. Otherwise, a statement of the facts in the case shall be promptly reported to the Indian Office which, if due diligence is shown, will grant authority to clear the item from the cash accounts.

144. Whenever an agent designates an employee to sign official receipts he must inform the Indian Office thereof by letter and state how the signature will appear on the receipts.

145. All copies of official receipts must be filled in to show that the original was signed, and by whom.

146. Whenever an official receipt is spoiled or cancelled the original thereof and the auditor's and central office copies must be forwarded to the Indian Office with the monthly accounts.

147. Schedule of collections.-A schedule of collections on standard Form 1026 must be furnished in support of every account in which acknowledgment is made of the receipt of money other than by advance from the Treasury Department. Each official receipt must be listed on the schedule separately and in numerical order. When collections of more than one kind are made, they must be summarized at the end of the schedule in the following manner:

Indian schools, support, 19..
Sundry receipts...

Individual moneys.

Total....

$.

148. Schedule of disbursements.-A separate schedule on standard Form 1025 must be furnished for disbursements under each appropriation or fund, and vouchers must be listed thereon in numerical order. Such schedules must show full titles of appropriations or funds, with symbol numbers, as they appear on notices of remittances; names of persons in whose favor vouchers are stated, except those for payments to groups of employees and Indians; purpose of payments; and features or branches of work for which expenditures are made (see sec.155). Change the caption "Appropriations" to "For what paid" and the caption "Check number" to "Feature." Show in the latter column the branches of the unit for which the expenditures are made, using "A" for agency, "S" for school, and "D. S." for day school, etc. Transfers and deposits of funds are not to be shown on this form. The disbursements from each appropriation will be totaled on the schedules and these totals carried to the account current in column "Disbursements" and on lines with appropriation titles and symbols.

149. Vouchers.-A properly executed voucher must be furnished for each and every expenditure, and the latter must be authorized by competent authority before credit therefor will be allowed.

150. Certificates of claimants and administrative officers, when required by voucher forms, must be signed and the vouchers must be in possession of disbursing agents before payments are made. This does not apply to travel vouchers of disbursing agents who use public funds for their expenses; to vouchers for Individual Indian Money; to those for payment of Indian freighters; or to those for per capita payments to Indians. The latter, however, will be completed as to serial numbers, names, ages, relationships and per capita shares before any payments are made. Vouchers of every kind are to be completed at the time of payment or immediately thereafter. Deferring this work until the end of the month is objectionable and must be avoided.

151. In numbering vouchers to accounts the disbursing agent is regarded as the unit and his vouchers must be numbered in a single series from 1 up for each fiscal year, whether he remains continuously in one position, is transferred from one station to another, or resumes disbursing after being temporarily relieved from that duty. (Sup. No. 1, Gen. Reg. No. 43, G. A. O.)

152. Care should be taken not to break the continuity of voucher numbers, but if this should be done in any case a sheet of letter-size paper, with the unused voucher number and an explanation noted thereon, should be placed with the vouchers in its numerical order and forwarded to the Indian Office with the account.

153. Each voucher must show the serial number and date of authority or the regulation under which expenses are incurred. When a voucher shows payments under two or more authorities the amount expended under each as well as the particular items must be indicated by an asterisk or other symbol.

154. Vouchers must be stated in the name of the person, firm, company, or corporation rendering the service or furnishing the articles for which payment is made. Exceptions to this rule will be made with respect to vouchers for repayment to disbursing agents of Indian warehouses for expenditures made by them from the Indian Service Supply Fund. (See par. 169.)

155. Vouchers must show clearly for what feature or branch of the work the expenditure is made; i. e., whether for agency, boarding school, day school, hospital, irrigation, police, field nurse, etc. This is necessary in order that the applicable appropriations may be determined. If more than one feature is involved, the amount expended for each must be shown and, when possible, the items making up each amount must be indicated. (See par. 148.)

156. The purposes for which materials and supplies are purchased must be indicated in the space ("For ... -") appearing on the upper right-hand side of Standard voucher Form 1034 by insertion of the words "susbsistence," "fuel," "feed for stock," "building construction," "building repairs," "operation of vehicles," etc., as appropriate.

157. All bids, abstracts, travel orders and other papers accompanying a voucher must be attached to the back of the voucher and not so placed as to cover its face.

158. A voucher in favor of a company or firm should be signed by an officer or member thereof in the name of the company or firm, followed by his own name and title. When the claimant is an individual and the signature corresponds to the name at top of voucher, it will be assumed to be a bona fide signature in the absence of any evidence to the contrary.

159. Every voucher, showing the purchase of goods and supplies, whether in open market or under contract, must show (1) the date of order or requisition; (2) the point of delivery, whether at the agency, school, or elsewhere; (3) the date of delivery, whether at the agency or school, at some other point, or to a common carrier at point of shipment.

160. When transportation charges are prepaid by vendors and itemized as such in purchase vouchers, receipts of payees must be furnished with the vouchers.

161. As far as possible all payments shall be made by check. When the use of cash is necessary, as for expenses incident to travel by disbursing agents and payments to boarding school pupils from their individual accounts, checks may be drawn for such cash as may be needed for immediate disbursement. Beyond this, the keeping of cash is prohibited, unless authorized by the Secretary of the Treasury in specified amounts and at the personal risk of disbursing agents. In such cases reports must be made to the Indian Office immediately after the close of each fiscal quarter for advice of the Secretary of the Treasury, showing the amounts of cash kept under the authorities (Treas. Cir. 195, June 18, 1920, and I. O. file 1386-1929).

162. Signing of checks, vouchers, or receipts in blank is fraught with evil and strictly forbidden.

163. All erasures and alterations on vouchers, receipts, or other official papers must be confirmed by the persons who signed the papers; when they are signed before a notary, the correction must be attested by his initials.

164. Signatures by thumb mark to papers relating to accounts must be attested by at least one witness who must write his name, followed by his post-office address. Signatures of Indians, or others, who write their own names need not be attested.

-165. When expendable property is used immediately upon receipt, without being taken into the storehouse, it need not be entered in the stores account: Provided, That an employee having knowledge of the facts certifies on the retain copy of purchase voucher that the property has been or will be used immediately: And provided further, That drugs and medicines for current and future use may be similarly "expended" upon receipt of the physician or nurse in whose custody they are, placed on the retain copy of purchase voucher.

166. When goods and supplies are purchased through an Indian warehouse, the vendor will be required to furnish the warehouse with an itemized voucher, in quadruplicate, for each delivery as a whole, using Standard Form 1034 and showing discount offered, if any. Such voucher will be certified by vendor as to correctness and paid immediately by the warehouse disbursing agent from the Indian service supply fund applicable to the fiscal year for which the purchase is made.

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167. Vendor will also furnish the warehouse with separate itemized invoices, in quintuplicate, of the goods intended for each unit of the service (or subdivision thereof if required), using his own bill forms. These invoices need not be certified as to correctness by vendor, but both quantities and amounts shown thereon must agree in the aggregate with those on the consolidated voucher.

168. After payment is made to vendor the warehouse disbursing agent will note on each copy of the invoices the amount paid by him, describing deductions, if any, and the number of the voucher in his account upon which payment to vendor is shown. A form for the notations required may be impressed with a rubber stamp upon the invoices, which will then be mailed IN TRIPLICATE to the fiscal units affected.

169. Disbursing agents at field units will hold all invoices received during a month until the end thereof when, without awaiting the receipt of goods, they will combine the invoices from each warehouse into a single voucher, which they will pay from appropriations applicable to the various activities involved by check drawn to the order of and sent to the warehouse disbursing agent: Provided, That goods purchased and delivered in one fiscal year for use in the ensuing year, although paid for immediately by warehouse disbursing agents from the Indian service supply fund applicable for the year for which the goods are bought, shall not be paid for by field disbursing agents until the first of the following July, when funds for the appropriate year become available.

170. Vouchers required by the preceding paragraph must be prepared in QUINTUPLICATE ON Standard Form 1034, and stated in favor of the warehouse "For repayment to the Indian service supply fund." They need not be certified as to correctness by the warehouse disbursing agent.

171. Three copies of these vouchers must be supported by invoices attached thereto as subvouchers. They are for filing with original, memorandum and retain copies of accounts. One of the remaining copies, without supporting invoices, will be placed with the original account for use of the General Accounting Office and the other, without supporting invoices, will be sent with check to the warehouse disbursing agent for use in comparing repayments with charges shown by his records.

172. The three copies of vouchers to be supported by invoices as required in the preceding paragraph, must also have statements attached thereto showing the various appropriations and funds charged with the disbursements, in such form as to afford a ready verification of the correctness of such charges and facilitate an analysis of the expenditures. To this end the required statements must include a separate schedule under the title and symbol number of each appropriation or fund used, in the following form:

No. of warehouse voucher

Name of dealer

Kind of property

Activity

Net amount

All schedules will be totaled and a summary showing the aggregate amount charged to each appropriation and fund, must appear either at the end of the statement or in the heading of the voucher. The latter is preferred.

173. Warehouse records will be kept so as to show the net amount of each invoice charged to field officers and the fiscal year fund used for its initial payment. Warehouse disbursing agents are charged with the responsibility of seeing that repayment is made in every instance and any undue delays in this regard must be reported to the Indian Office.

174. Warehouse disbursing agents will issue official receipts for and deposit all repayments to their official credit with the Treasurer of the United States and take them into account as credits to the Indian service supply fund for the appropriate fiscal year, whereupon the money will again be available for disbursement. If at any time a warehouse disbursing agent has more of such money on hand than his needs require, or his bond will cover, he will deposit the surplus in the Treasury for credit to the Indian service supply fund for the year to which it belongs.

175. Reimbursement to the Indian service supply fund must be made by field disbursing agents from applicable appropriations regardless of the condition in which the goods are received and even though they should be lost in transit. If shipment is by freight or express any losses or damages in transit will be noted on bills of lading. When shipment is by parcel post, claims for losses or damages will be filed by field disbursing agents with the Post Office Department, at Washington, D. C., after ascertaining date and other details of shipment from the warehouse. 176. Field disbursing agents must be especially careful to observe discounts taken and other deductions made by warehouses, as shown by notations on invoices, and to remit only the net amounts to warehouse disbursing agents. Any overpayments to warehouses will be adjusted by refunds to remitting officers, and any underpayments by additional remittances, both to be fully described on disbursement vouchers and brought into accounts of paying officers.

177. Care must be taken to avoid making repayments to one warehouse on invoices furnished by the other. Should any cases of this kind occur the warehouse disbursing agent receiving the erroneous payment, upon discovery of the error, should transfer the amount involved by check to the other warehouse disbursing agent and take credit in his account upon a disbursement voucher.

178. Should an invoice be sent inadvertently by a warehouse to the wrong unit the receiving officer should mail it immediately to the unit to which it belongs. If, by any chance, the error should not be observed and repayment should be made by the wrong unit, the warehouse disbursing agent will refund the amount to the paying officer. The warehouse disbursing agent will then prepare three copies of the invoice and send them to the unit for which the goods were purchased.

179. The method of purchase or manner of securing service, as well as other information. called for on the blanks must be stated on purchase and miscellaneous vouchers.

180. Copies of expenditure authorizations are not required with vouchers but all vouchers, whether paid by disbursing agents in the field or forwarded to Washington for settlement, must make reference by number and date to the budget or other authority and, also, to the procurement instructions and contract, lease or agreement, if any, under which the expenditures are incurred. When a contract, lease or agreement has been forwarded to the Indian Office or the General Accounting Office a notation to that effect, with the date sent, must be made on each voucher for payment thereunder. Should there be no, or insufficient, space provided for this purpose in the printed forms, the notations required by this paragraph will be inserted in the body of the vouchers. When payment is made on a single voucher under a contract, lease or agreement, which is not required to be forwarded in advance to the Indian Office or the General Accounting Office, the original contract, lease or agreement must be attached to the original voucher. (Gen. Reg. No. 51, G. A. O.)

181. Original travel orders issued by administrative officers in the field must be attached to the first vouchers for expenses incurred thereunder, and reference must be made on subsequent vouchers, if any, to the orders and the vouchers to which they are attached. When travel orders are issued by the Indian Office, copies or extract copies thereof will be acceptable.

182. Vouchers for water, gas, and electricity, where the service is metered, should show the meter readings at the beginning and ending of period for which charge is made.

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