Deputy disbursing agents not authorized to sign after death of their principals... 97 251 Disbursing symbols for different classes of funds required on.. Irregularities in issuing and delivering of, to be reported.---. Canceled, undelivered, etc., disposition of.......... Copies of and information concerning paid checks furnished by General Accounting Office.--- For deposit to credit of United States to be sent to Treasurer direct- Lists of checks drawn and statements of depository accounts required monthly.. Loss, theft, or destruction of, to be reported to Treasurer by payees.......... Not to be drawn against an account without definite advice of credit__. Not to be issued until agent has ascertained his symbol numbers... Paid, Treasury statements of, to be verified promptly... Payment of to be stopped if irregularities are discovered after delivery...-- Requisition for blanks, number and use of form... Serial numbers not to be changed... Undelivered, disposition of _----- Unpaid because of death, etc., of payees to be forwarded to General Accounting Office......... Allotments to cover those originating in Indian Office..... Certificates on, to show nonpayment... Charged against allotments.... Falsification of, penalty for.--- For amounts due deceased or incompetent creditors, how settled.. Form for presenting to Indian Office... Information required with......-- Kinds to be presented to Indian Office---- Legality of may be submitted for decision of Comptroller General.. No person can create at own option............. Reasons for submission to Indian Office to be explained... 235-237 251-260 239, 239a 78 244, 248 261-263 239 239 243, 247 243 244 240 242 241 235 251 250 23 268 21-24, 265, 266 183 208, 209 267 267 264 264 268 82 265 269 Net to be shown in "amount paid" column of pay roll. Payable monthly or semimonthly, as preferred. How deposited--- Posting to appropriation ledger.......... Proceeds of entertainments, etc., how handled_ Refunds of, not authorized except under prescribed conditions__ Refunds of overpayments, how handled.. To be receipted for and taken into account immediately... To be taken into account, with exceptions, as sundry receipts... Compensation: Due deceased or incompetent employees, how paid.......... Irregular employees to be paid at per diem rates unless otherwise authorized. Payment to employees leaving service between pay days__ . 39 2, 10 13a 113 143 37, 38, 142 35 35 206, 207 208, 209 196 196 198 184 202 Contributions: Accounted for as "Special Deposits-Contributed Funds". 36 Control sheets: For use with bookkeeping machines__ 2 Deductions: For quarters reserved for employees, to be made whether quarters are occupied or not.- Certificates of deposit to be prepared without regard to classes of funds or disbursing symbols.. Checks drawn on Treasurer to be sent to him direct. Credit to be claimed in account for month in which check is drawn.... Dates and numbers of certificates of deposit to be shown on account current. Divided into three classes__ How made... Names of agents for whose accounts deposits are made to be furnished.... Not to be included in schedules of disbursements.____. Not to include individual Indian money or certain other funds.. Reports of to be made to Indian Office... Separate checks to be drawn for different classes of funds. Deposits to official credit of disbursing agents: Classes of funds to be indicated on certificates of deposit by appropriate disbursing symbols____ Posting to check register... To be made daily. 79-81 79 114, 117, 119 114 118 69 239d 78 65, 66 65, 72 68 69 71 72 70 8, 69 69 239d 73-77 12a 73, 76 Depositories for Indian funds: Applications for designation as. Bonds required in connection with collateral security__ Bonds, substitute, information required with submission of.. Bonds, surety, form and execution of..... Cancellation of bond, deposit to be surrendered upon notice of, unless substitute security is furnished Certificates of deposit not required or accepted__ Changes to be made in under certain conditions.. Checking account, transfer of when checking bank is insolvent.... Collateral security, how handled___ Deposits and interest not to exceed amount of security. - -. Deposits, correspondence regarding payment of by sureties.. Deposits, demand and time...__ Paragraph 379, 380 387 392 383-386, 388 400 401 393 396 387 391 397 390 Deposits limited to 90 and 95 per cent of security furnished. Deposits limited to capital stock of............ Deposits made subject to regulations and provisions of bonds furnished as security... 390 391 401 Authorized to act for their principals under prescribed conditions. Balances to credit of deceased disbursing agents to be reported to Indian Office. Termination of authority to act for principals.___. Disallowances: 47, 96, 97 97 48, 96, 97 37, 38 142 Responsibility of, for overpayments.. Termination of authority of deputies to act for...-- 96, 98 94 84-98, 115 47, 96, 97 63, 264 40 48, 97 Discounts: Taken by warehouses to be observed when making repayments to Indian Service Supply 176 Employees: Deceased or incompetent, payment of compensation due............. 208, 209 Irregular at per diem rates of compensation not paid for smaller fractions of day than one-fourth. 195c Irregular, service on Sundays and holidays... Services of to be included in pay rolls for month in which rendered, or succeeding month, whether paid for or not............... 186 Titles of to be shown on vouchers in their favor... 888888 83 Positive and quasi......--- Positive to be closed out after three fiscal years.. Encumbrances: Defined.... Paragraph Not to be set up for freight bills payable at Washington from purchase and transportation of Indian Not to exceed allotments.. Number and use of form for setting up--- Payments in partial liquidation of, how posted. 22 17, 26, 27, 81, 265, 266 11, 11a 11f, g, h 116, 20 11c 11c 11 15a 20, 22 11e Quasi to be closed out at end of fiscal year.... To be estimated when exact amount can not be determined... To be reported with monthly trial balance, and those unliquidated at close of year to be analyzed.. To be set up for transferred property---- To be set up for transportation, with exception _ _ Encumberance documents: How filed............. Entertainments, etc.: Proceeds of, how handled.. Expenditures: Encumbrances to be set up to cover anticipated....... Not allowable unless authorized.... Posting daily to appropriation ledger.. Express: Accounts to be transmitted by when unmailable... Act requiring collection of‒‒‒‒ How described on reports of deposits. Not available for expenditure_. To be shown as separate items on official receipts.. To be taken into account as sundry receipts or special deposits_ 113 20 33, 149 Funds: Accounting required for all kinds... Adjustments, how shown in accounts.. Allotted and advanced for one object available for other expenditures authorized from same appro- Amounts on hand in excess of needs to be deposited to credit of United States.. Applicability to fiscal years.. Balances to credit of deceased agents to be reported to Indian office.- Borrowing from one for benefit of another forbidden... Carried in accounts with Treasurer of United States to be classified.. Collections, how deposited........ Collections to be deposited daily. Contributed, how handled.... Expenditures not to exceed appropriations.. General" in checking accounts with Treasurer of United States defined.. Misapplication of, caution against. ---- Notice of advance, number and use of form.. Notice of allotment, number and use of form. Not subject to deposit to credit of United States.. Penalty for failure to account for.. Safekeeping, rules for..... "Special," in checking accounts with Treasurer of United States defined.. Transfer from one to another not to be made except when specifically authorized.. Unexpended balances for prior year on hand September 30 to be returned to Treasury. 2 116 108 110 110 111 109 112, 113 132, 133 34 31, 37 97 81 239a, d 73-77 73-76 36 81 2396 49 7 5 70 67, 113 41-46 2396 68 59 60 56 2396 62 |