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General (property) accounts:

Analysis, closing account..
Analysis, current assets...
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 accoun
Freight and handling charges, how recorded.------
Operating accounts.--
Operating expense, subclassification and analysis.
Operating income, subclassification and analysis..
Other income, subclassification and analysis
Physical inventories ------
Production reports.--
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. 3, collection 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..

Warehouse superintendents to keep record of repayments to.------
Individual Indian money and special deposits:

Abstract for use where records are kept by hand, number and use of form
Account current, how
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
Balances in banks to be analyzed separately.-
Bonds to be listed separately in analyses of balances...
Cash to be kept on hand only by specific authority ----
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
Checks to show purpose for which drawn and authority for disbursement...
Collections from Indians indebted to United States, how made.------
Collections, how recorded....


4369, 454
4366, 441, 442
----- 436c, 443

436e, 448-450
4365, 451–453
436a, 437–440
436d, 444–447
---- 460


470g, 473-480
---- 462
463, 488a, 489
464, 4886, 489
465, 488c, 489

- 470f
90, 491


471, 480

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Individual Indian money and special deposits-Continued.

Paragraph Collections, official receipts required.-

276 Collections to be deposited daily unless otherwise authorized.

279, 280 Collections to be posted daily -------------

276 Defined.-

270-275 Deposits in insolvent banks, how bandled.--

320, 321 Deposits of collections, how made.------

281, 282 Deposits to be posted promptly in records...

285 Deposits to personal credit of disbursing agents or in unauthorized banks forbidde Disbursements, aggregate from each class of funds to be shown on schedules. Disbursements to be made by check.-

286, 287 Disbursements to be posted daily in aggregate

292 Disbursements to be recorded before issue of checks

289 Forms for bookkeeping and accounting -

16, 303–305 Funds in transit carried as cash or on deposit.

317 Guaranty deposits, how handled...

336 Interest on, computation of -----

348 Interest on, defined.-Interest on, disposition of .--

349–351 Interest on, payment of by banks. Invested in securities, how accounted for.

426-429 Journal vouchers, numbered serially-Losses, how shown in accounts.--Not for deposit to credit of United States.--------

-- 70, 283 Outstanding liabilities, description of and instructions for handling ---

14, 367, 374 Overdrafts in accounts chargeable to disbursing agents. Pupils' funds, cash not to be kept on hand except as specifically authori

161, 326 Pupils' funds, cash on hand to be reported quarterly .

161, 328 Pupils' funds, how handled.-

325-334 Pupils' funds, unclaimed balances, how handled ---Recapitulation of receipts and disbursements required on vouchers.

314, 315 Recording transactions.----

302 Special deposits, description of and instructions for handling

72, 335-337 Statements of account by banks, number and use of form.

368-371 Transfer, etc., by journal voucher..

295-302 Transfer from Indians' accounts to special deposits.

300 Transfer from per capita payment rolls to Indians' accounts

277 Unclaimed balances, how handled...

3, 345, 346 Vouchers, age and sex of Indians to be shown on.--. Vouchers, forms for use where bookkeeping machines are used.

305 Vouchers, numbers, and uses of forms.

303-305 Vouchers, separate, required for each class of funds.----

306, 311 Vouchers, to be furnished as long as balances remain in accounts.

308 Vouchers to be numbered serially ------

311 Vouchers to show ledger account numbers.---

310 Journal vouchers:

Appropriation ledger to be posted from ---
For encumbrances and purchase orders to be numbered separately --
Numbering and filing-----
To be used in transferring balances in banks from one disbursing agent to another
To be used to record all transactions in individual Indian money and special deposits except dis-

296-302 Uses for which assigned.-

3, 4 Leases: To be attached or referred to on vouchers----Leaves of absence: Not granted without pay for fractional days.

1940 Liabilities:

Not to be incurred except under prescribed conditions.---
Outstanding upon a change of agents, how paid.-----------

-- 93, 98


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Liberty loan bonds of Indians:

Paragraph Accountability of disbursing agents for...

423-426 Delivered to owners, receipts required.---------

413 Delivery to patent-in-fee or otherwise competent owners authorized.

412 Delivery to owners to be reported to Indian Office-----

414 Division among heirs of deceased owners.----

419 How carried in accounts --

423-426 Information required with requests for transfer, exchange, etc..

420, 421 Interest checks delivered to owners not to be taken into account----Interest checks mailed to owners through superintendents.

428 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 -

429 Interest checks payable to Secretary of Interior to be taken into account, how indorsed.... 32, 433 Interest checks payable to superintendents as trustees to be taken into account.

434 Safekeeping of..----

411 Sale, etc., of forbidden except by express authority, with exceptions.. Sale, etc., of to be conducted through Indian Office

415 Sold, official receipts for proceeds to be issued...

427 Transfer of from one bond to another.

95 Transfer of from one disbursing agent to another. Transfer of from one Indian to another...

417 Transfer of to superintendents as trustees ----

418 Transmitted to Indian Office by registered mail

422 Losses: Accountability of disbursing agent.---

41-46 How accounted for.-

45 To be promptly reported...-----

44 Mail: When postage is required on official matter.--

116 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.. Miscellaneous journal voucher number and use of form. Newspaper advertising. See Advertising. Notices of transportation paid: Numbers and uses of forms-----Obligations. See Encumbrances. Official receipts: Copies of, to show by whom signed...---

145 Disposition of ------

140 Employees designated to sign to be reported to Indian Office.

144 For collections of overpayments, to show certain information.

38 For collections of overpayments, when required.

. 40, 142 Information to be shown on.-----

1, 142, 145 Method of payment to be shown on...

--- 142 Miscellaneous collections, required for.---

140 Number and use of form.----

140-146 Recovery of before refund of collections.--

143 Spoiled or canceled, to be forwarded to Indian Office...

146 To stipulate that remittances are accepted subject to collection of exchange

141 Overpayments: Collections on account of, how shown on official receipts.---

142 How adjusted.-----

-- 37, 38, 40 To be refunded by disbursing agents from personal funds.

--- 40, 319 Payments:

Advance forbidden, with exception-----
Certain kinds not to be made by disbursing agents.--
Expenses of prior fiscal years payable by disbursing agents...
Illegal not to be made on order of superior officers.-----
No money to be paid to persons in arrears to United States



121, 122
59, 161
63, 264



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--- 165

475, 476
470a, 490, 491


211-213, 470c, 470e

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To be brought into accounts for periods in which actually made.
To be made by checks to order of payees, with exceptions.----
To be made by disbursing agents..

To be made promptly--------
Postage stamps:

How accounted for.

Official mail, when required on...-----
Procurement instructions: To be referred to on vouchers.--

Animals slaughtered, value charged to operating expense or stores
Expendable without being taken into stores account..
Lost or damaged in transit, recording adjustments..
Lost or destroyed, affidavits or certificates required...--
Lost or destroyed, value charged to contingencies and losses
Sold, bill to be sent to buyer.----
Transferred, preparation and handling voucher.--

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.

From employees forbidden------

Procedure when initial payments are made by Indian warehouses..
Purchase order: Number and use of form------

For balances transferred from one agent to another...--..
For prepaid transportation charges to be furnished with vouchers.

Signing in blank forbidden.-------

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...-
Requests for advance of funds:

Funds to be grouped under appropriate disbursing symbols on requests for-
Number and use of form.------
Number of to be reduced to minimum.-
To be justified when for entire balances...
To show accountable balances.-----

To show full titles and symbol numbers of appropriations..
Responsibility of disbursing agents:

For deficiencies.--
** For overpayments.----
Retirement deductions: See Deductions.
Salary: See Compensation.
Salary deductions: See Deductions.
Schedule of collections:

Number and use of form..
Official receipts to be listed on...

Required with each account showing receipt of miscellaneous funds.....
Schedule of disbursements:

Information required on.-------
Number and use of form..-----
Separate schedule for each fund to be furnished with accounts

To include gross amounts chargeable to appropriations...
Signatures: Witnesses to, when required. ---------
Subsidiary cash account: Required for all cash items -----

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Sundry receipts:

Paragraph SSI AU collections, with certain exceptions, to be taken into account as... To Defined.

68c Hos How deposited...

39 Supplies: Applicability of funds for purchase of, as regards fiscal years..

50-55 Expendable without being taken into stores account.-----Payment for, purchased through warehouses----

166-178 Purchase of limited quantities from funds of one year for use in the following year

50 Purchased through warehouses, how paid for.-----

166-178 To be used for purposes for which funds from which purchased are applicable...

- 26 Symbol numbers: :: Appropriation, to be shown on accounting papers..

131, 199 Disbursing, to be changed on blank checks transferred from retiring agent to his successor ----234, 235 Disbursing, to be retained notwithstanding transfer of agent to another station..

233 Disbursing, to be shown on Treasury checks.-

239 Disbursing, separate for different classes of funds required.--

239 a, c Telegrams: How marked and paid for when sent to Indian Office.---.

402 How marked and paid for when sent elsewhere than to Indian Office

403, 404, 406,408 How paid for when for Indian Office but improperly marked and sent.

402 Original, defined.---

404 Titles of signing officers to be omitted in preparation of, with exceptions

405 Tolls on, how computed.---

409 Tolls on, number and use of voucher form...

215 Tolls on, refund of overpayments Transfer of funds: How shown and supported in accounts.--

132, 133 Not to be made without specific authority ---

60 Posting to check register------

12a Transportation requests: Not to be recorded in general accounts.Travel orders: Originals or copies to be attached to vouchers ---

181 Traveling auditors: Every possible aid to be extended to, by officers and employees.

92, 493 Not required to perform duties of local office personnel.

494 Treasury cash: Defined.--Treaty appropriations: Diversion of.---Trial balances: Number and use of form

15, 15j 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.-- 2396
Prior year funds on hand September 30 to be returned to Treasury but may be readvanced.

62, 63
To be deposited separately to credit of United States..
Transfers from one bond to another..--
Transfers from a disbursing agent to his successor.

Unavailable except for expenses of year for which appropriations are made..
Voluntary service: Forbidden by law....
Authorities to be cited on but not attached to vouchers------

180 Bids, etc., to be attached to

157 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----Changes in, to be confirmed by payees.--

163 Contracts and leases under which payments are made to be noted on or attached to

180 Disbursing symbols not required on.---

2399 Falsification of, penalty for.-





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