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Blank forms, their number and uses-Continued.

5-673. Purchase order.-----
5-745. Recapitulation of registers...
5-743. Register of collections.-----------
5-742. Register of disbursement vouchers.
5-744. Register of miscellaneous transactions
-5-741. Register of storchouse issues
5-338. Reimbursable property card.---
5-092. Request for funds...

1231. Requisition for blank checks..
5–720. Requisition for stores.-----

1063. Report in lieu of account..
5-303. Report of condition of bank..
5-638. Report of deposit to credit of United States
5-677. Report of unliquidated incumbrances
1056. Retirement fund deduction card..-------
1026. Schedule of collections.----
1025. Schedule of disbursements.-------
5-302. Statement of account by depository....
1043. Statement of collections to adjust suspensions or disallowances.
1052. Statement of commercial advertising rates..
5–702. Stores card..-
5-020. Surety bond of depository ----
5-601. Trial balance. ----
5-639. Voucher, miscellaneous journal...

1054. Voucher, newspaper advertising....
5-335c. Voucher, personal service.

1034. Voucher, purchases and services other
1047. Voucher, refunds.--
5-099. Voucher, telephone tolls-
5-728. Voucher, transfer of property.-------

5–646. Withdrawal of allotment..
Bonds: Procedure upon change of bonds or disbursing agents.
Bookkeeping and accounting: Object of system.-----
Bookkeeping machine: Control sheets for use with.
Building construction under contract:

Government not responsible for debts of contractors...

Vouchers for, how prepared.----
Cash:

Collections, how deposited.
Disbursements in forbidden except in certain circumstances.

Keeping of forbidden unless specifically authorized.----
Cash book:

Daily posting required.-

Number and use of form...
Check register:

Number and use of form...
Posting advances, transfers and deposits in.----

Separate for each class of funds to be maintained...
Checks in general:

Cancelled, disposition of .--
Dating on Sunday permissible..
Deputy disbursing agents not authorized to sign after death of their principals
Holding for future delivery to be avoided.---------------------------
How deposited.
Not to be drawn in favor of persons whose whereabouts are unknown...

Postdating forbidden...
· Signing in blank forbidden..---
jsi Unexpended balances transferred from one agent to another by.-

220

187 56, 170, 215 --- 216

215 26, 211-213

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291

354
53, 356
352-355

357

356
358–361
376, 377
362-367

375
372–374

249
362
375
-374
368

238

238

Checks on bonded banks:

Authority and purpose for which drawn to be shown on...
Blanks mutilated, lost to be accounted for ----
Blanks to be furnished by depositories.--
Blanks to be numbered serially --------
Blanks to be transferred by agents to their successors.
Blanks to provide certain information.
Cancellation of.-----
Copies of, requests for to be sent to Indian Office..-
Duplicates, when and how issued.-----
How handled when unpaid and bank ceases to be a depository
How handled when unpaid and bank is insolvent..
Loss, etc., correspondence concerning-------------
Lost, payment of to be stopped.-----
Outstanding when bank ceases to be a depository, how handled.
Outstanding when depository is insolvent, how handled..

Paid, monthly statements required of banks...
Checks on treasurer of United States:

Blanks, care of..-------
Blanks, loss of to be reported to Treasurer...
Blanks, retained by transferred agent...
Blanks, station printed on to be changed but once..
Blanks, supplied by Treasury Department.--
Blanks transferred by retiring agent to successor...
Blanks, transfers of to be reported to Treasury Departmen
Blanks unused to be returned to Treasury Department.
Canceled, undelivered, etc., disposition of.
Complaints of nonreceipt of, how handled....
Copies of and information concerning paid checks furnished by General Accounting Office
Disbursing symbols for different classes of funds required on.---
For deposit to credit of United States to be sent to Treasurer direct.--------
Irregularities in issuing and delivering of, to be reported.----
Lists of checks drawn and statements of depository accounts required monti
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, not to be returned to agents.------
Paid, Treasury statements of, to be verified promptly ----
Payment of to be stopped if irregularities are discovered after delivery --
Place and date of issue and object or voucher number to be shown on..
Preparation of.-----
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...
Claims:

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 settl
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 Gen
Memorandum copies to accompany originals..
No person can create at own option...
Reasons for submission to Indian Office to be explained.
Settlement, notices of furnished disbursing agents------

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Collections:

Paragraph ::: Classes defined.---------Deposits of to be made daily

73, 75, 76 · How deposited.-----

39 Posting to appropriation ledger...

2, 10 Posting to cashbook! -----------

13a * Proceeds of entertainments, etc., how handled... * Refunds of, not authorized except under prescribed conditions

143 Refunds of overpayments, how handled.-

37, 38, 142 To be receipted for and taken into account immediately -----To be taken into account, with exceptions, as sundry receipts.

- 35 Compensation: Computation of at annual or monthly rates -----

206, 207 Due deceased or incompetent employees, how paid.---

208, 209 Gross amounts earned to be shown on pay roll.----

196 Irregular employees to be paid at per diem rates unless otherwise authorized

196 Net to be shown in "amount paid” column of pay roll...

198 Payable monthly or semimonthly, as preferred..

184 Payment to employees leaving service between pay days.--

202 Payments to irregular employees for Sundays and holidays. Contracts: To be attched or referred to on vouchers..

180 Contractors: Building, Government not responsible for debts of...

214 Contributions: Accounted for as “Special Deposits-Contributed Funds".

36 Control sheets: For use with bookkeeping machines ------Deductions:

For quarters reserved for employees, to be made whether quarters are occupied or not.
Retirement, collected from reinstated employees, etc..

103 Retirement, from salaries of employees in classified service

99-107 Retirement, how adjusted when erroneous.----

104-106 Retirement, how shown, on pay rolls ------Retirement, refunds by disbursing clerk, Bureau of Pensions.

107 Retirement, to be remitted to disbursing clerk, Bureau of Pensions..

102, 103 Deficiencies:

Forbidden except in emergencies --------------------
Penalty for creating -------

-- 79 Delinquencies: Accounts not rendered in specified periods are delinquent.

114, 117, 119 Advances of funds forbidden when accounts are delinquent.----

114 In rendering accounts to be explained.... Deposits to credit of United States: Certificates of deposit to be prepared by disbursing agents ---

69 Certificates of deposit to be prepared without regard to classes of funds or disbursing symbols 239d 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.--

68 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 --

8, 69 - 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.

2390 How made.

73–77 Posting to check register--

12a To be made daily-------

73, 76

197

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Depositories for Indian funds:

Paragraph
Applications for designation as ...,

379, 380
Bonds required in connection with collateral security -----
Bonds, substitute, information required with submission of..
Bonds, surety, form and execution of.----------

383–386, 388 Cancellation of bond, deposit to be surrendered upon notice of, unless substitute security is furnished. 400 Certificates of deposit not required or accepted..

401 Changes to be made in under certain conditions.--Checking account, transfer of when checking bank is insolvent.

396 Collateral security, how handled.-----

387 Deposits and interest not to exceed amount of security----

391 Deposits, correspondence regarding payment of by sureties..

397 Deposits, demand and time.---Deposits limited to 90 and 95 per cent of security furnished..

390 Deposits limited to capital stock of... Deposits made subject to regulations and provisions of bonds furnished as security

401 Exchange on checks cashed or collected not allowable.

399 Information, etc., to be furnished with applications for deposits.-

380 Information requested by accredited officials to be furnished by..

399 Insolvent, reports concerning deposits, etc., to be furnished...

395 Interest rates, changes in to be reported to Indian Office...

393 Proposals to be invited from...

379 Reports concerning condition of..-

392, 398, 399 Reports concerning deposits, etc., required of superintendents annually Security required of.-

378, 383, 387 Selection of, conditions governing

---- 381, 382 Deputy disbursing agents:

Accounts of deceased disbursing agents to be signed by ----
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:
Collections on account of, how shown in accounts.-----

-- 37, 38
Collections on account of, how shown in official receipts.-----
Disbursements. See Expenditures.
Disbursing agents:
Accounts of deceased, how prepared...-..

96, 98 Addresses after leaving service to be furnished Indian Office..

- 94 Change of agents or bonds, procedure upon.-----

-- 84-98, 115 Deputies authorized to act for under prescribed condition.

-- 47, 96, 97 Payments to be made by ---------

.- 63, 264 Responsibility of, for overpayments. ------

- 40 Termination of authority of deputies to act for.-----

48, 97 Transfer of unexpended balances from one to another..--

84-91 Transfer of unexpended balances from one bond to another. Disbursing officer's cash: Defined. Discounts: Taken by, warehouses to be observed when making repayments to Indian Service Supply Fund..----

176

------------- 110 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..

1950 Irregular, service on Sundays and holidays..--

205 Irregular, to be employed by the day unless otherwise authorized

196 Leave without pay for fractional days not granted.------

1950 Payment to those leaving service between pay days...

202 Purchases not to be made from or contracts made with..----

83 Services of to be included in pay rolls for month in which rendered, or succeeding month, whether

paid for or not....
Titles of to be shown on vouchers in their favor.------

VUUGILCO PID--------------

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Encumbrances:

Paragraph
Defined..

- 1d, 20
Not to be set up for freight bills payable at Washington from purchase and transportation of Indian
supplies.-------

22
Not to exceed allotments..

17, 26, 27, 81, 265, 266
Number and use of form for setting up--

11, 11a
Payments in partial liquidation of, how posted

. 11f, g, h
Positive and quasi.---

116, 20
Positive to be closed out after three fiscal years.---

11c
Quasi to be closed out at end of fiscal year.---------

110
To be estimated when exact amount can not be determined..

11
To be reported with monthly trial balance, and those unliquidated at close of year to be analyzed.. 15a
To be set up for all liabilities except those payable from purchase and transportation of Indian
supplies..---

----- 20, 22
To be set up for transferred property ---

lle
To be set up for transportation, with exception.-

11d, 22
Encumberance documents: How filed..

11j
Entertainments, etc.: Proceeds of, how handled.-----

113
Exceptions to accounts: Rules for answering-..

224-231
Expenditures:
Encumbrances to be set up to cover anticipated.-----

20
Not allowable unless authorized...

33, 149
Posting daily to appropriation ledger--------
Express: Accounts to be transmitted by when unmailable
Fees for work incident to land sales, etc.;
Act requiring collection of---

108
How described on reports of deposits ---

110
Not available for expenditure..

110
To be shown as separate items on official receipts....

111
To be taken into account as sundry receipts or special deposits.
Funds:
Accounting required for all kinds -------

-- 112, 113
Adjustments, how shown in accounts ------

132, 133
Allotted and advanced for one object available for other expenditures authorized from same appro-
priation.------

34
Amounts on hand in excess of needs to be deposited to credit of United States --

--- 31, 37
Applicability to fiscal years..

50-55, 61
Balances to credit of deceased agents to be reported to Indian office...

- 97
Borrowing from one for benefit of another forbidden.----

- 81
Carried in accounts with Treasurer of United States to be classified.

239a, d
Collections, how deposited.--

73-77
Collections to be deposited daily ----

73-76
Contributed, how handled...

36
Expenditures not to exceed appropriations.....

81
"General ” in checking accounts with Treasurer of United States defined

2396
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.---.

70
Penalty for failure to account for..

67, 113
Safekeeping, rules for ----------

41-46
“Special,” in checking accounts with Treasurer of United States defined.

2396
Subject to deposit to credit of United States divided into three classes
To be drawn out only as required for disbursement.------
Transfer from one to another not to be made except when specifically authorized..
Treaty appropriations subject to diversion under prescribed conditions..
“Trust,” in checking accounts with Treasurer of United States defined...---

2396
Unexpended balances for prior year on hand September 30 to be returned to Treasury

109

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