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Object of system _________________________ _ _ 1 Individual moneys ________________________ _ _ 270
Books and records; ’ Individual Indian moneys _____________ __ 271
Appropriation ledger ____________________ . I 1 Special deposits ---------------------- - - 272
Journal vouchers _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ s _ s 3 Outstanding liabilities _ _ _ . _ _ _ _ _ _ _ _ _ _ _ _ _ _-
Allotment of funds ___________________ _ _ 5 Interest on individual moneys ________ -_ 274, 350
Withdrawal of allotment _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ 6 Receipts ----------------------------- - - 275
Advance of funds _____________________ _ _ 7 Deposits ---------------------------- - - 279
Deposit of funds _____________________ __ 3 Disbursements _______________________ __ 286
Notice of transportation paid __________ __ 9 Transfers ---------------------------- -- 295
Official receipts _______________________ _ _ 10 Vouchers ---------------------------- - - 303
Miscellaneous encumbrance record and General ----------------------------- - - 306
journal voucher ____________________ _ _ 11 Account current ______________________ __ 316

Check register _______________________ __ 12 Pupils, funds ------------------------- -- 325
Cashbook ____________________________ _ _ 13 Special deposits _______________ _ _ -_ ____ _ _ 335
Purchase order _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ 14 Outstanding liabilities _ _ _ _ _ _ . _ _ _ _ _ . _ _ _ _ __ 340
Trial balance ________________________ _ _ 15 Checks ------------------------------ - - 355
Individual Indian money and special Canceled checks ---------------------- -- 361
deposits ___________________________ _ _ 16 Undelivered checks ___________________ _ _ 364
Funds: Duplicate checks _____________________ __ 365
Allotments _ _ _ ~ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ - _ _ _ _ _ _ _ _ 1 7 checks - - _ _ - _ _ _ _ . _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ Encumbrances _______________________ _ _ 20 Checks on insolvent banks _____________ _ _ 375
Advances ____________________________ __ 27 Photostatic copies of checks ___________ _- 379
Collections __________________________ _ _ 35 Depositaries for Indian funds ______________ _ _ 381
Care ________________________________ _ _ 41 Telegraphing ----------------------------- - - 405
Disbursing ___________________________ _ _ 49 Liberty loan bonds _______________________ _ _ 414
Depositing ___________________________ _ _ 61 General accounting _______________________ _ - 438
Deficiencies __________________________ _ _ 79 Designation of accounts _______________ _ - 448

Ch ‘ _ di b _ t 84 Detailed property records _____________ -_ 449
angel’ m S ursmg agen S """"""""" ‘ ' Expendable property records ___________ __ 450
Retirement deductions --------------------- ~ - 99 N onexpendable property records _______ _ _ 451
Fees for land sales, etc ____________________ - _ 108 Reimbursable property records _________ __ 452
Accounts ________________________________ _ _ 1 12 Property control accounts _____________ _ _ 453
Account current ______________________ _ _ 124 Physical inventories __________________ _ _ 454
Ofiicial receipts ______________________ _; _ 140 Operating accounts ------------------- -- 455
Schedule of collections ________________ __ 147 Subclassification of operating expense"--- 456
Schedule of disbursements _____________ __ 148 Subclassification of operating income ____ .._ 457
Vouchers ____________________________ __ 14g Subclassification of other income _______ _- 458

Pay roll of employees _________________ __ 184 Register N 0- 1 ----------------------- -- 460
Transfer vouchers ____________________ .._ 211 Register N O- 2 ----------------------- -- 461
Buildings, etc ________________________ __ 214 Register No- 3 ----------------------- -- 462
Telephone tolls _______________________ .._. 215 Register NO- 4 ----------------------- -- 463
Refunds _____________________________ __ 216 Recapitulation of registers _____________ __ 477
Newspaper advertising ________________ - _ 217 Proving cost ledger ------------------- - - 478
Exceptions to accounts ____________________ __ 224 Preparation of reports """"""""" ' ‘ 481
. Analysis of operating expense __________ _- 481a
Official checks """"""""""""""" " 232 Analysis of operating income ___________ __ 481b
List of checks drawn, etc ------------------ —- 261 Analysis of other income ______________ __ 4810
Claims __________________________________ _ _ 264 Traveling auditors ________________________ _ _ 485

(III)

REGULATIONS OF THE INDIAN OFFICE

Bookkeeping and Accounting

1. The object of the Indian Service system of bookkeeping and accounting is to enable disbursing officers properly to account for all receipts and disbursements by appropriations and funds and to show the location of their balances; that is, whether they are on hand or deposited, and, if the latter, in what depositories. To be effective the system must provide currently the following information relative to each appropriation and fund, except individual Indian money and special deposits, with respect to which it is necessary to show only the amount of disbursing officer’s cash under the subtitles and the amount in Indian money depositaries:

(a) Treasury cash.—-Balance of allotments which is available for advance to the disbursing officer or for direct settlement of claims by the General Accounting Office. .

(b) Disbursing officer's cash.—Amount in hands of disbursing officer or subject to his check, including balances of advances and collections.

(c) All0tments.———Balance of funds which have been allotted and which are still available for encumbrance.

(d) Encumbrances.—-Balanoe of actual or contingent liabilities which remain to be liquidated by payment or cancellation.

(e) Unavailable funds.-—Balance of funds in the custody of the disbursing officer which have been collected but which are not available for disbursement.

BOOKS AND RECORDS

For local office records certain books, etc, are provided, which are described as follows:

2. Appropriation ledger (Form 5—616).——To be used for all appropriations and funds (a separate sheet for each) except for individual Indian money and special deposits. All entries in these lodgers will be posted from journal vouchers. Receipts and disbursements should be posted daily. Control sheets on Form 5—689 must be maintained when bookkeeping machines are used.

3. Journal vouchers.—Journal ‘vouchers have been designed to cover all transactions affecting appropriations. With the exception of official receipts, disbursement vouchers, and encumbrance documents, they will be numbered serially from 1 up for each unit and filed in loose-leaf binders.

(a) Journal vouchers which will be entered in the field appropriation ledger fall into two main groups: First, those covering transactions which will be posted by the Indian Office directly from copies of such vouchers; e. g., allotments of funds, deposits of funds, and claim settlements, and second: Those covering transactions which will originate in the field and concerning which the Indian Office will have no knowledge before the submission of the field officer’s report; 6. g., purchase orders, other encumbrances, collections, and payments.

4. Miscellaneous journal voucher (Form 5—639).—-This form will be used to record miscellaneous transactions; for example, interest credits to accounts of individual Indians and corrections of errors made in recording receipts and disbursements.

5. Allotment of funds (Form 5—626).—This is a form received from the Indian Office, advising of allotments of funds that have been made to the unit.

(1)

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