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the proper sheets in the appropriation ledger, “Allotments," "Treasury cash," "unavailable funds," or "Individual trust funds" receiving appropriate credit.
(6) The total of the column headed “Collection voucher” enters into the “Summary of disbursing officer's transactions” in the monthly trial balance, which in turn will be checked against “Collection vouchers” in the general accounts. As transactions in “Special deposits” and "Individual Indian moneys" are ignored in the general accounts, a correction made in the appropriation ledger in the original classification of receipts as between “Special deposits" or “Individual Indian moneys" and other appropriations involves a corresponding correction in the cash book.
14. Purchase order (Form 5-678).-This is a form used for placing orders for supplies or services. If an order is given pursuant to a contract that has previously been set up as an encumbrance, the duplicate copy will not be used. Additional copies will be made for the use of storekeepers and employees in charge of outlying stations, etc. For placing orders that raise encumbrances one original and one copy will be used if only one appropriation is involved. An extra blue copy will be made for each additional appropriation involved. The appropriations to be used in making payment will be indicated in the spaces provided therefor at the bottom of all blue copies which have been used. Postings will be made from these copies to the debit of "Allotments” and the credit of “Encumbrances” under the proper accounts in the appropriation ledger.
15. Trial balance of appropriation ledger (Form 5-601).-Trial balances on this form will be submitted to the Indian Office promptly at the close of each month, supported by copies of all miscellaneous journal vouchers and reports of unliquidated encumbrancés.
(a) The report last named will support the closing balances shown under "Encumbrances" in the several appropriations, a separate report being made for each appropriation. All encumbrances should be described fully enough to make possible an intelligent audit by the Indian Office. For continuing encumbrances, this description will include a statement of the period covered. To enable the Indian Office to furnish to the Bureau of the Budget an analysis of outstanding obligations by appropriations at the close of each fiscal year, reports for the month of June must show whether the unliquidated encumbrances are for salaries, travel expenses, groceries, fuel, or other object, and give the amount for each.
(6) To meet other requirements, the trial balances for September, December, March, and June will be submitted, in duplicate, immediately after the close of the month and in no event later than the fifth day of the following month. In addition to the reports of unliquidated encumbrances, a memorandum must be attached to each copy of the trial balance showing the amount of indebtedness under each fund and appropriation incurred since the beginning of the fiscal year and remaining unpaid when the trial balance is submitted. The memorandum referred to will not be required for the month of June if the reports of unliquidated encumbrances (Form 5–677) show the actual obligations incurred but remaining unpaid on June 30.
(c) Each four-line section of the trial balance is complete in itself and will show the opening balance, changes during the month for which it is rendered, and the closing balance under each appropriation. The blank spaces between these sections must not be used for writing.
(d) A number is assigned to each field office. This number will be placed in the upper square at the extreme left end of each four-line section of the form. The number of the report will be placed in the square immediately below, the first trial balance submitted during the fiscal year being numbered 1, the second 2, and so on.
(e) The totals of transactions only will be shown under the proper classifications, and the numbers of all “Washington vouchers” relating to a given appropriation will be entered in the space provided at the left for that purpose.
Special deposits and individual Indian moneys held as disbursing officer's cash will be brought into this trial balance as a single account, entries to balance those appearing under “Disbursing officer's cash” being made under “Unavailable funds."
(g) By selective addition, footings will be made at the bottom of the last sheet of the report opposite “Total, all appropriations." Care should be exercised to see that the total of the debit balances is equal to the total of the credit balances.
(h) The “Summary of disbursing officer's transactions" at the foot of the form disregards appropriations and is compiled from the cash book and check registers. These are column-ruled books so arranged that the figures required for this summary may be obtained by simply adding the columns. It should also be noted that the amount shown opposite "Balance at close of period” must correspond with the closing balance under “Disbursing officer's cash" opposite “Total, all appropriations."
(c) Extreme care must be exercised to see that the total field debits equal the total field credits and that the total Washington debits equal the total Washington credits before the trial balance is forwarded to the Indian Office.
6) The “Analysis of disbursing officer's cash" is merely an abstract of balances taken from the cash book and check registers. The total must agree with the total shown in the trial balance and the “Summary of disbursing officer's transactions."
16. Individual Indian money and special deposits.--The forms necessary for handling these accounts are: Individual Indian money ledger (5-317), same for bookkeeping machine (5–317a), special deposits ledger (5-318), check register (5-693), appropriation ledger (5–320), control sheet for bookkeeping machine (5–689), and journal voucher (5-639).
17. Before the beginning of each fiscal year, disbursing officers will be advised of the amounts allotted to them from each appropriation as well as from each tribal or other fund available for expenditure. Allotments are absolute as far as field officials are concerned and neither encumbrances nor disbursements in excess of allotments will be permitted.
18. When disbursements are directed by the Indian Office from an appropriation or fund from which no allotment has previously been made, or for some extraordinary purpose such, for example, as a per capita payment to Indians—the letter of direction will be accompanied by a notice of allotment in regular form.
19. At the close of each fiscal year any balances in allotments no longer required must be eliminated by miscellaneous journal voucher debiting allotments and crediting Treasury cash or unavailable funds as appropriate. These transactions will be shown on the field transaction line of the trial balance.
20. The term "encumbrances” refers to portions of allotments which are set aside to meet actual or expected liabilities. One of the principal objects of the existing accounting system is to guard against involving the Government in any contract or other obligation for the payment of money in excess of appropriations. For this reason it is important to set up'encumbrances to cover anticipated expenditures as well as formal contracts and other fixed charges. Disbursing' officers are expected and required to set up encumbrances against their allotments for all liabilities incurred by them, whether payment is to be made by them or in Washington. It is not proper to set up entire allotments as encumbrances unless or until they are actually and fully encumbered. Encumbrance records on Form 5-680 must be maintained and must be supported by "Reports of unliquidated encumbrances" on Form 5-677. '.
21. Claims submitted by disbursing officers to the Indian Office for settlement, including transportation requests, are necessarily charged against the allotments of such officers and the proper fund or funds should be encumbered before the submission of the claim or request for settlement.
22. When a claim is submitted to the Indian Office, the disbursing officer will be required to state in his letter of transmittal the full title of the fund that has been encumbered by him to cover the payment thereof, and when bills of lading covering incoming or outgoing shipments are accomplished, the disbursing officer will be required to note on each bill of lading the exact title of the fund which has been encumbered and to which the expense is to be charged, unless the transportation charges are payable from “Purchase and transportation of Indian supplies," in which case no allotment or encumbrance is required.
23. When claims originate in the Indian Office, and the unencumbered balance of the fund to be charged is shown by the latest trial balance to be insufficient for the purpose, additional allotments will be made, without requests from disbursing officers.
24. Disbursing officers must give this matter personal attention and avoid requests for allotment of funds to cover expenses already incurred, whether payment is to be made in the field or through the Indian Office. In other words, disbursing officers will be held to strict accountability for any excess of encumbrances over their allotments. Allotments are to disbursing officers what appropriations are to the Indian Office and there is no more excuse for a deficit in the former than in the latter. Vouchers sent to Washington for payment are charged against allotments of the disbursing officers by whom the obligations are incurred; hence, it is essential that there be sufficient Treasury cash under the allotment and that the Indian Office be advised under what fund an encumbrance has been set up.
25. Before incurring any liability a disbursing officer must be sure (1) that the proposed disbursement would be legal; (2) that it is permissible under office regulations and decisions of the Comptroller General; and (3) that there is an available balance in his allotment under the applicable appropriation or fund. Should there be any doubt on any of these points, action should be deferred until the question is presented to and decided by the Indian Office. .
- 26. Materials and supplies must be used for the purposes for which the funds used in their purchase are applicable. However, they may be used for other purposes provided adjustments of funds are made by means of transfer vouchers on Form 5–728. Such vouchers, showing funds from which purchases were made and appropriations it is proposed to charge, will be submitted to the Indian Office for consideration before the transactions are otherwise consummated. Disbursing officers will be notified by the Indian Office in each case whether or not a transfer of funds is required and will proceed accordingly. In either event the transfer of the property will be duly noted in the property accounts.
• 27, Disbursing officers are expected to forward, about the first of every quarter, requests on Form 5-092 for advances of such of the funds that have been allotted to them as may be needed to meet expenses during the ensuing three months. When preparing requests for fundsofficers should take into consideration the balance of funds on hand and in transit. In no case will an advance of funds be made which causes the maximum credit allowed under the officer's bond to be exceeded.
28. Every requisition for funds made to the Treasury by the Indian Office must show the total amount of all funds held by the disbursing officer, including those in transit. This information must be furnished by disbursing officers with their requests for advances; otherwise the requisitions may be delayed until the information is obtained.
29. Disbursing officers should anticipate their needs and request funds far enough in advance for the money to be made available and notice thereof received in the ordinary course of business by the time it is required for disbursement. As far as possible all funds needed for the ensuing quarter should be included in one request, at least the number of requests made should be reduced to the minimum.
30. Requests for advances of entire balances in allotments must be accompanied by statements that the funds are actually needed for disbursements in the field and it is reasonably, certain there will be no Washington payments to be made thereform. See paragraph 24.
31. When a disbursing agent has to his credit more money under an appropriation than he is entitled to or needs, whether this condition is due to withdrawals of allotments, submission of vouchers for payment as claims, or other cause, he is required to deposit the excess to the credit of the United States without waiting for special instructions to do so.
32. Titles of appropriations and funds requested, as well as their symbol numbers, should be given fully and correctly. This is the only way to avoid mistakes where two or more funds bear similar titles.
33. The fact that funds are allotted and advanced to a disbursing officer does not necessarily mean that he is authorized to disburse them. Credit can not be allowed for any expenditure until it is authorized or approved.
34. Funds allotted and advanced for one object may be used for another which is authorized from the same appropriation: Provided, That the total expenditures from a given appropriation shall never exceed the amount which has been allotted and advanced to the disbursing officer thereunder.
COLLECTIONS :35. With rare exceptions, collections may be classified as “Special deposits,” “Individual Indian money and special deposits,” “Refunds,” and “Sundry receipts,” the last of which will embrace moneys not properly belonging to the other classes. Those of all classes must be receipted for when received and taken immediately into account as required by paragraph 112 hereof.
36. Contributions or assessments for expenses of specified activities will be taken into account as “Special deposits, contributed funds" (followed by the name of the activity), and may be expended for the purposes for which collected, upon allotment and authorization by the Indian Office.
37. Collections of overpayments or erroneous payments for which credit has been claimed, and which pertain to accounts under current bonds, will be taken into account under the appropriations from which the payments were made. The entry recording such collections will be a debit to disbursing officer's cash and a credit to allotments.
38. Statements of amounts collected to adjust suspended and disallowed items in accounts should be prepared on standard Form 1043 and forwarded to the General Accounting Office not more frequently than four times a month, giving the voucher number, name of bureau and bureau's collection schedule number on which the item will be shown, certificate of settlement number, name of payee, appropriation, amount received, total collected and account in which the same will be taken up and accounted for. If collection is made of an item suspended or disallowed in the accounts of another disbursing officer or agent of the department or establishment the name of such officer or agent should be given in the space provided for certificate of settlement number. Each notice will bear a consecutive reference number, the first notice submitted in July of each fiscal year being number one. Upon receipt of such statement of collections, the items involved will be removed from the difference sheet and the collections reported subsequently
checked with the schedule of collections forwarded with the disbursing officer's accounts. Any item on the statement of collections that can not be identified on the schedule will be charged back to the disbursing officer. (Gen. Regs. 63 of G. A. O.)
39. Collections taken up as individual Indian money and special deposits will be placed to the disbursing agent's credit in Indian money depositories, but receipts of all other classes (including special deposits not connected with individual Indian money) will be carried in his official account with the Treasurer of the United States. All sundry receipts collected during an accounting period should be included in a single deposit to the credit of the United States, which should agree as to amount with the official receipts and schedule of collections for that period. (See par. 66.)
40. When a disbursing officer erroneously issues a check for a greater amount than is due the payee and credit is claimed for in his account, he should deposit the surplusage to his official credit without issuing an official receipt therefor or taking the sum into account, and notify the General Accounting Office of his action in the premises. Disbursing officers being responsible under their bonds for such overpayments, should make the deposits from personal funds without waiting for refundment by payees, which is a personal matter between them and the other parties at interest.
CARE 41. Disbursing agents shall keep safely without loaning, using personally, or depositing in unauthorized banks, all public and other money entrusted to them by virtue of their office until it is deposited, transferred, or paid out as required by law or regulations. (Sec. 5488 R. S.)
42. Where funds are kept in vaults or safes with combination locks, such vaults and safes and the drawers and boxes therein shall be carefully and completely locked at night or when the office is left without occupants. No credit will be allowed for losses from safes fastened only with what is termed a “day lock” or “day conbination," or for losses where the requirements of this section are disregarded.
43. Combinations on all vaults and safes shall be changed immediately when any disbursing agent or other employee acquainted therewith is separated from the service, changes stations, or ceases to act in a confidential capacity. Before new vaults and sales are put into service the combinations thereon shall likewise be changed. Failure to comply with these requirements shall be regarded as prima facie evidence of contributory negligence in consideration of any claim for credit for money or things of value stolen from vaults or safes opened without resort to violence.
44. When any loss occurs by reason of theft, fire, storm, or otherwise, prompt report thereof shall be made to the Indian Office by telegraph. This must be followed by a letter giving full and detailed information on the subject.
45. A disbursing agent who has suffered loss of money or its equivalent and has made claim for credit shall not be required to deposit immediately the amount of the loss. Any balance against an agent on account of such loss may remain outstanding, unless otherwise directed by the commissioner, until his claim is settled, and in every account current rendered from the date of the loss until the claim therefor is settled a notation should be made concerning the loss, specifying the date, cause and amount thereof, and stating that a claim for credit is pending.
46. Disbursing agents shall see that only authorized and responsible employees are permitted to handle money and securities and will be held responsible for any losses caused by employees, unless and until it is shown that the disbursing agents are not at fault and they are relieved by Congress, or otherwise.
47. Deputy disbursing agents, designated as such under the act of February 14, 1920 (41 Stat., 414-415), are authorized to act for their principals at such times only as the latter may be unable to perform the duties of their positions because of absence, physical disability, or other disqualifying circumstances.