The instructions pertaining to the completion of the reverse side of the account current are as follows: (e) Disbursing cash account.-On the "receipts" side enter the amount of disbursing cash on hand from the last account and in detail thereunder by date, number, and amount, the checks exchanged for cash. On the "payments" side enter for each day on which transactions occur the amount of cash disbursements made, disbursing cash deposited, and as the final entry at the end of the month the amount of disbursing cash on hand, after which the amount columns of the receipts and payments sides of the account should be totaled. (f) Collection account.-On the "receipts" side enter the amount of undeposited collections on hand at the end of the previous month, and thereunder the total amount of collections received during the month. On the "payments" side will be entered in detail according to dates of deposits, certificate of deposit (form 6599 and/or no. 1, revised) serial number and amount. As the last entry at the end of the month, will be shown the amount of undeposited collections on hand, after which the amount columns of the receipts and payments side of the account should be totaled. (g) The total amount of disbursing cash and undeposited collections on hand and the amount of salary advances and deferred pay rolls at the end of the month will be verified by two employees, other than the accountable officer, who will sign their names and titles in the spaces provided therefor on the account current form. (h) If the transactions under the "Disbursing cash account" and "Collection account" are too numerous to enter in detail on the back of the account current form the required detail may be shown on separate schedules and the totals thereof properly identified as to the schedules carried to the said form. (i) In the analysis of balance due United States will be shown as at the end of the month the net balances in such of the following accounts as may be used by the accountable officer: 03.11 Disbursing officer's checking account, symbol.-03.112 Disbursing officer's checking account, symbol03.113 Disbursing officer's checking account, symbol. (If the accountable officer maintains more than three official checking accounts, a schedule should be submitted on which will be listed each such account and the check book balance pertaining thereto.) 03.13 Disbursing officer's cash (as per detail in cash account, above). 03.14 Salary advances (payments therefor not included in pay rolls for which credit is claimed). 03.15 Advances to travelers (supported by schedule, Standard Form 1089). 03.152 Advances to agent officers (supported by schedule showing according to name of such officers-(a) balance at beginning of month, (b) additional advances, (c) disbursements, (d) return of advances, and (e) balance at end of month). 03.16 Deferred payrolls (payments therefor not included in pay rolls for which credit is claimed). 03.17 Collections undeposited (as per detail in collection account above). 03.18 Deposits in transit (as per schedule of deposits in transit, showing by groups for certificates of deposit form no. 6599 and for certificates of deposit form no. 1, revised—(a) the dates of deposit, (b) certificate of deposit serial number, (c) name of depositary bank, and (d) amount. (j) On the blank line and on the line designated "Otherwise kept, etc." will be shown any additional items appropriately identified constituting a part of the officer's accountable balance, not specifically provided for in the analysis. (k) The total of the amounts representing balances in the "Analysis of balance due United States" should be the same as the total balance due the United States to which the accountable officer certifies on the face of the account current. (1) The remaining spaces on the reverse side of the account current form, pertaining to identification of the accountable officer, certificate and signature of officer administratively approving the accounts, should be filled in as indicated, while the list of inclosures should be checked for such schedules, etc., as are submitted in support of the account current. PREPARATION OF DEPOSITARY ACCOUNT STATEMENTS 12. On or before the tenth day of every month, each accountable officer will prepare and forward to the General Accounting Office for each separate account maintained by him with the Treasurer of the United States, a statement of Depositary Account accompanied by a list of checks drawn during the preceding month, or by a carbon copy of such checks. The list of checks (or carbon copies thereof) should show symbol number, date, voucher reference, name of payee, and amount. (See General Regulations No. 31.) 13. All spoiled, voided, and canceled checks will be transmitted monthly to the General Accounting Office in accordance with General Regulations No. 35. 14. Unclaimed or undelivered checks properly payable should not be canceled, but if undelivered after three months, should be transmitted to the General Accounting Office for safe-keeping and final disposition. (Bulletin No. 3.) Where the amount of an official check (or warrant) is not due the payee or his estate and is not properly payable, such check or warrant shall be voided or canceled, in accordance with General Regulations No. 35, the transaction properly recorded, and the check transmitted to the General Accounting Office. 15. The procedure for effecting payment of a lost, stolen, or destroyed check issued by a disbursing officer or agent of the United States who is dead or is no longer in the service of the United States, will be as directed in General Regulations No. 61. 16. As required by section 24 of the Permanent Appropriation Repeal Act, 1934 (Public, No. 473), this office will make a survey of all "funds in the official custody of officers and employees of the United States in which the Government is financially concerned, for which no accounting is rendered to the General Accounting Office." 17. Within thirty (30) days from the date hereof officers and employees, including marshals and clerks of United States district courts, will report direct to this office all funds in their official custody and for which no accounts are rendered to this office, setting forth (a) the sources from which received, (b) purpose, (c) amounts, (d) where deposited or how kept, and (e) to whom an accounting is rendered. 18. Account current, Standard Form No. 1019 (revised) and the continuation sheet thereof (no. 1019a), which are hereby prescribed for general use, will supersede Standard Form Nos. 1019, 1020, and 1022, when the supply thereof now on hand has been exhausted, but are not intended to supersede Standard Form 1021 now in use in the Navy, those in use in the Postal Service, nor form 79 used in accounting for internal-revenue collections. 19. Departments, independent establishments, and corporations for whose peculiar needs special forms of accounts current, vouchers, and/or schedules are considered essential will report the facts in regard thereto and submit drafts, in duplicate, of the form(s) required, for appropriate action by this office. 20. The Public Printer is authorized to destroy or otherwise dispose of the old plates and type matter pertaining to the standard accounts current forms nos. 1019, 1020, and 1022. 21. Upon receipt of these regulations each department, establishment, or corporation is requested to make requisition at once upon the Public Printer for a supply of the standard forms 1019 (revised) and 1019a which it is estimated will be required for the period ending June 30, 1935. In so doing it is understood and agreed by said departments, establishments, and corporations that they thereby consent to the plan of combining all the requisitions submitted and printing the total thereof in one edition to be delivered to the respective departments, establishments, or corporations, or placed in stock at the Government Printing Office, subject to their order, or partly delivered and partly placed in stock, as the case may be, and that they authorize the Public Printer to prorate the cost of printing and to render bill against each department, establishment, or corporation for its proportionate share on the basis of the number of forms ordered by it. 22. Hereafter requisitions for the printing of forms of accounts current other than the standard forms will not be honored by the Public Printer, except as may hereafter be specially authorized by this office, but this shall not be construed to prevent the department, independent establishment, or corporation from ordering printed on the forms used by them the title of the department, establishment, or corporation, the classes of accounts, and the titles of appropriations, funds, and accounts in the spaces provided therefor. J. R. MCCARL, Comptroller General of the United States. I CERTIFY that the above is a full, true, and correct account of all moneys coming into my possession on account of the United States during the period stated, under my official bond dated 193-, except amounts reported in the following accounts rendered under the said bond: (To be used when disbursing officer renders more than one account under same bond) The balance of $. is held as stated on the reverse hereof. (Place) (Title) We, the undersigned, have verified the cash on hand stated above by actual count and have examined the salary advances and deferred pay rolls and certify the amounts to be correct. I NOTE.-When part of the balance is in foreign currency, the amount of the foreign currency must be stated. ENCLOSURES 1. Schedule of accountable warrants. 2. Schedule of collections. 3. Schedule of adjustments. 4. Schedule of retirement fund credits. 5. Schedule of transfers (from others). 6. Schedule of canceled checks. 7. Schedule of disbursements.. 8. Schedule of deposits, Form No. 1, revised.. 9. Schedule of transfers (to others). 10. Schedule of checking account balances. 11. Schedule of cash disbursements.. 12. Schedule of advances under Subs. Exp. Act, 1926. 13. Schedule of advances to agent officers. 14. Schedule of deposits, Form No. 6599.. 15. Schedule of deposits in transit.. |