General (property) accounts: Analysis, closing account.. Analysis, current liabilities.. Analysis, expense and income accounts. Analysis, extraordinary charges. - Analysis, fixed assets. Analysis, voucher accounts. Control accounts, arrangement of cards.. Cost ledger, proving of.... Definition of term... Designation of accounts, description of system.... Expendable property, if used immediately, not to be taken into stores account.. Property losses, supported by affidavits, to be reported to Indian Office.. Recapitulation of registers. Records, classes maintained. Records, expendable property.. Records, nonexpendable property - Records, reimbursable property- Registers required......---- Register No. 1, storehouse issues.. Register No. 2, disbursement vouchers.. Register No. 4, miscellaneous transactions. Reports, analysis of operating expense- Reports, analysis of operating income- Reports, analysis of other income.. Reports, preparation of.......... Settlements through Indian Office, where recorded. Transferring property accountability from one disbursing agent to another.. Indian service supply fund: Repayment to... To be used for initial payment for supplies purchased through warehouses. Individual Indian money and special deposits: Abstract for use where records are kept by hand, number and use of form... Account current, how prepared.... Accounts to be arranged in alphabetical order. Accounts to be itemized.... Authorities for expenditures to be cited on vouchers. Balances in banks upon death of disbursing agent to be transferred to his successor. Bonds to be listed separately in analyses of balances.. Checks brought back into account when canceled.. Checks for collections payable at par---- Checks to be drawn to order of Indians whose accounts are charged, with exceptions... Checks to be drawn on Treasurer, United States, when money is on deposit with him.. Collections, how recorded... Paragraph 436e, 448-450 436f, 451-453 436a, 437-440 436d, 444-447 460 485-487 435 455 165 470g, 473-480 462 463, 488a, 489 464, 4886, 489 465, 488c, 489 461 470f 490, 491 484 456 457 458 459 466 467 468, 471, 480 469 470 488a, 489 488b, 489 488c, 489 488 471 461a, 470c 154, 169, 175 166 173 304 316-324 307 312 313 97 324 322 284 299 278 287, 288, 293 290 291 293 35 Deposits to be posted promptly in records. Deposits to personal credit of disbursing agents or in unauthorized banks forbidden_. Disbursements to be made by check..-- Paragraph 276 279, 280 276 270-275 320, 321 281, 282 Disbursements to be posted daily in aggregate___. Disbursements to be recorded before issue of checks.. Forms for bookkeeping and accounting... Funds in transit carried as cash or on deposit.... Guaranty deposits, how handled__. Interest on, computation of Interest on, defined... Interest on, disposition of___ Interest on, payment of by banks.... Invested in securities, how accounted for... Journal vouchers, numbered serially.. Losses, how shown in accounts__ Not for deposit to credit of United States. - Outstanding liabilities, description of and instructions for handling. Overdrafts in accounts chargeable to disbursing agents.. Pupils' funds, cash not to be kept on hand except as specifically authorized. To be used in transferring balances in banks from one disbursing agent to another.. 285 280 294 286, 287 292 289 16, 303-305 317 336 348 274 349-351 347 426-429 301 323 70, 283 273, 337-344, 367, 374 319 161, 326 161, 328 325-334 333 314, 315 302 272, 335-337 368-371 295--302 300 277 333, 345, 346 309 305 303-305 306, 311 308 311 310 2 11i 3 86 296-302 3, 4 180 To be used to record all transactions in individual Indian money and special deposits except disbursements_____ Uses for which assigned.--- Leases: To be attached or referred to on vouchers--- Leaves of absence: Not granted without pay for fractional days. Liabilities: Not to be incurred except under prescribed conditions. Outstanding upon a change of agents, how paid.... 194c 25 93, 98 Interest checks not delivered to owners to be taken into account, how indorsed. Interest checks payable to adults may be delivered to owners.. Interest checks payable to minors may be delivered to parents or guardians, how indorsed.. Sale, etc., of forbidden except by express authority, with exceptions__ Sale, etc., of to be conducted through Indian Office.. Sold, official receipts for proceeds to be issued Transfer of from one bond to another___ Transfer of from one disbursing agent to another.. Transfer of from one Indian to another... Losses: Accountability of disbursing agent. How accounted for..... To be promptly reported. Mail: When postage is required on official matter.. Materials and supplies: To be used for purposes-for which funds from which purchased are applicable__ Miscellaneous encumbrance record and journal voucher: Number and use of form 431 429 429 432, 433 434 411 412 415 427 95 91 417 418 422 41-46 1 45 44 116 Spoiled or canceled, to be forwarded to Indian Office. To stipulate that remittances are accepted subject to collection of exchange.. Overpayments: Collections on account of, how shown on official receipts... How adjusted.. To be refunded by disbursing agents from personal funds.. Payments: Advance forbidden, with exception ____ Certain kinds not to be made by disbursing agents.--. No money to be paid to persons in arrears to United States.. 9 145 140 144 38 40, 142 141, 142, 145 142 140 10, 140-146 143 146 141 142 37, 38, 40 57 264 63 58 64 Unserviceable, to be dropped from accounts on reports of boards of survey.. Property accounts: See General accounts. Pupils' funds: See Individual Indian money and special deposits. Purchases: From employees forbidden... Procedure when initial payments are made by Indian warehouses_ Purchase order: Number and use of form__ Receipts: For balances transferred from one agent to another______ For prepaid transportation charges to be furnished with vouchers___ Refunds: For deposit to credit of United States defined.... Number and use of voucher form___ Of overpayments to be made by disbursing agents.......... Return of collections for which official receipts have been issued.. Reports of unliquidated encumbrances: Number and use of form... Funds to be grouped under appropriate disbursing symbols on requests for.... Paragraph 59, 161 63, 264 121 137 116 180 470a 165 475, 476 470a, 490, 491 470a 4706 211-213, 470c, 470e 470a 83 166-178 14 90 160 162 686 216 40, 319 143 156, 20 239e 27 29 30 28 32 17, 24, 79, 266 40, 319 147 147 147 148 148, 294 148 101 164 135 Symbol numbers: Appropriation, to be shown on accounting papers. Disbursing, to be changed on blank checks transferred from retiring agent to his successor. Disbursing, separate for different classes of funds required... Telegrams: How marked and paid for when sent to Indian Office--- Purchase of limited quantities from funds of one year for use in the following year. 50 166-178 To be used for purposes for which funds from which purchased are applicable.. 26 131, 199 234, 235 233 239 239 a, c 402 How marked and paid for when sent elsewhere than to Indian Office..... 403, 404, 406-408 402 404 405 409 215 410 132, 133 60 12a 480 181 492, 493 494 la 56 15, 15j le How paid for when for Indian Office but improperly marked and sent.. Titles of signing officers to be omitted in preparation of, with exceptions.... Tolls on, number and use of voucher form.. Tolls on, refund of overpayments - - Transfer of funds: How shown and supported in accounts.-- Not to be made without specific authority. Posting to check register_-- Transportation requests: Not to be recorded in general accounts_ Travel orders: Originals or copies to be attached to vouchers_ Traveling auditors: Every possible aid to be extended to, by officers and employees.. Not required to perform duties of local office personnel. Treasury cash: Defined.... Treaty appropriations: Diversion of....... Trial balances: Number and use of form Unavailable funds: Defined.......... Unexpended balances: For deposit to credit of United States defined................ In accounts with Treasurer of United States to be analyzed by classes on accounts current... Unavailable except for expenses of year for which appropriations are made. Certificates of claimants and administrative officers to be signed and vouchers in hands of disbursing agents before payment, with exceptions---- 150 Certificates on retain copies as to expenditure of property-. 165 Changes in, to be confirmed by payees.... 163 Contracts and leases under which payments are made to be noted on or attached to... 180 239g Falsification of, penalty for... 183 |