Furniture, Furnishings and Fixtures-Movable furniture, fittings, and fixtures, such as desks, tables, chairs, typewriters, adding and bookkeeping machines, and household equipment. Machinery and Apparatus-Engines, generators, manufacturing machinery, transformers, shop equipment, stationary pumps, and other production and construction machinery. Instruments and apparatus, such as surgical instruments, X-ray apparatus, signaling and telephone and telephone equipment, scientific instruments and appliances, measuring and weighing instruments and accessories, photographic equipment, picture projection equipment and accessories, and mechanical drafting devices. Armaments-Tanks, armored cars, tractors, machine guns, rifles, bayonets, antiaircraft guns, cannons, lights, detectors, fixed and mobile mounts or carriages for cannon, including limbers, caissons, battery and store wagons, reels and carts, fire-control apparatus, submarine mine equipment, ammunition hoists, torpedo tubes, and other special and miscellaneous military equipment. j. Land and Structures. Land and interest in land, buildings, and other structures and permanent improvements and additions when acquired under contract. contributions to the retirement and disability funds, public assistance grants, and aid to states, territories, political subdivisions, cooperations, associations, and individuals. Gratuities, or contributions to international societies, or payments of quotas of expenses of international societies and proceedings or projects; and contributions of the Government fixed by treaty. 1. Pensions, Annuities, and Insurance Losses. Retirement pay on the basis of civil or military service to the government, pensions on account of service, annuities paid from trust funds to civil service employees and others, monetary allowances on account of military and naval services, losses on life and marine insurance policies, and payments made on account of accidents to civil employees of the Government while in the discharge of their official duties. EXAMPLES Pensions-Army, Navy, and Marine Corps pensions, civil pensions on account of disability or death due to service. Retirement Salaries-Accruals and compensation for past civil or military services of the Government. Annuities Accruals and compensation from retirement and disability funds and from the Old Age and Survivors' Insurance Trust Fund. Allowances-Allowances to families of deceased soldiers and sailors, vocational rehabilitation allowances for disabled persons discharged from military and naval forces, medical attendance and hospital allowances, other allowances, United States employees' compensation fund payments. Insurance Losses-Losses from the United States Life Insurance Fund, and on military and naval insurance, etc. Does not include charges under the Government Losses in Shipment Act. m. Refunds, Awards, and Indemnities. Refunds of the whole or part of amounts previously received by the United States; items for or included in awards by courts of law, boards, or commissions; indemnities made on recommendation of officers of the Government; or indemnities for destruction or injury of per sons or property. This category includes refunds of all types from the Naval Working Fund and payments made from trust funds to the individual who deposited the money or to an individual for whom the money was deposited. EXAMPLES Refunds-Refunds of fines, penalties, forfeitures, taxes, duties, refunds from retirement and disability funds, and other refunds on account of adjustments, errors in computation, etc. Awards-Awards arising from abrogation of contracts, awards for the destruction of livestock, crops, etc.; awards to persons for losses incurred in the course of duty; and other awards such as amounts paid to informers and awards paid to foreign nations not covered by treaty. Indemnities, Losses, and Contingencies-Remuneration for loss or injury, such as damage to property, personal injuries, etc. This also includes losses made good on government shipments, and the difference between the face value of uncurrent coins and the value of coins resulting from their recoinage. Repayments of Deposits-Repayments of amounts not subject to demand or claim by the United States for which it has assumed custody. Such items represent the repayment of those moneys received in trust for private purposes and over which the government exercises the responsibility of custodian rather than owner. n. Interest. Compensation to creditors of the United States for the use of funds loaned, deposited, overpaid, or otherwise made available to the United States. o. Public Debt Retirement. The redemption of bonds, notes, certificates of indebtedness, and other public debt obligations of the Government. p. Investments and Loans. The purchase of stocks, bonds, notes, and other choses in action; the original advances for revolving funds-that is, nonstock enterprises, and any increase of the original advances; and loans to foreign governments, states, territories, and other political subdivisions, or loans to corporations, associations, and individuals. EXAMPLES Investments in Securities-The purchase of stocks, loans include the purchase of stocks. bonds, notes, money is invested either temporarily or permanently, including the amounts paid for interest accrued on such investments at the time of purchase, as well as any premium paid on such investments. This classification also includes subscriptions to paid in surplus of government owned corporations. Advances to Revolving Funds-The estab lishment of revolving and other funds, and the increase thereof, where such funds are to remain intact, either in the form of cash, receivables, inventory, or other assets, the investment in which is to be returned when the enterprise is liquidated, transferred or sold. Loans-Advances to foreign governments, states, territories, and their political subdivisions, as well as loans to corporations, associa tions, and individuals. 59056 PUBLIC VOUCHERS AND CIVIL PAYROLLS 1. The following accounting symbols are required to be shown on public vouchers and civil payrolls by supply and disbursing officers: a. Appropriation symbol. b. Administrative subhead. c. Appropriation title. d. Object classification code. f. Requisition, allotments or authority number when applicable (this information to be shown on the "Req. No." line and also in the "Allotment Symbol" block of each voucher). g. Contract or order number and date, when applicable. 2. Accounting symbols for the above will be indicated in the spaces designated in figures 59-1, 2, 3, 4, and 5. When a voucher is signed or receipted in the name of a company or corporation, the name of the person Per If the ability to certify and authority to approve are combined in one person, one signature only is nec- and FIGURE 59-1. Title 10-22900-3 Standard Form No. 1071-Revised Form prescribed by Comptroller General, U.S. October 20, 1944 Gen. Reg. No. 88-Revised MILEAGE VOUCHER Act of June 10, 1922, 42 Stat. 631 D. O. Voucher No.. Bu. Voucher No.. (Statement of travel performed must be completely filled in by payee prior to signature, and there must not be any erasure or alteration unless initialed or signed by him) Carrier(s) Deduct columns 6 and/or 7.. NET AMOUNT TO BE PAID.... 48.00 I CERTIFY that the foregoing statement of travel was performed in compliance with order attached and is correct; that payment therefor has not been received; and that no transportation was furnished by the United States, either in kind or on Government transportation request, exGRAUMER as stated above. CWO., USMC I CERTIFY that the above account is correct, and that the travel performed was in accordance with the order issued therefor, Approved for $.. (SIGN ORIGINAL ONLY) Cash, S... 48.00 (SIGN ORIGINAL ONLY) d States lin favor of payee named above. 8/ L. C. GRAUMER (Signature of payee) If the ability to certify and authority to approve are combined in one person, one signature only is necessary; otherwise the approving officer will sign in the blank space below "and over his official title. "Approved for $... 10-28814-3 FIGURE 59-2. ༅།:i། Standard Form No. 1071-Revised For prescribed by Comptroller General, U. S. October 20, 1944 Gen. Reg. No. 88-Revised MILEAGE VOUCHER Act of June 10, 1922, 42 Stat. 631 D. O. Voucher No. 707 (Statement of travel performed must be completely filled in by payee prior to signature, and there must not be any erasure or alteration unless initialed or signed by him) NOW (SIGN ORIGINAL ONLY) NET AMOUNT TO BE PAID.. I CERTIFY that the foregoing statement of travel was performed in compliance with order attached and is correct; that payment therefor has not been received; and that no transportation was furnished by the United States, either in kind or on Government transportation request, except as stated above. (Payee) I CERTIFY that the above account is correct, and that the travel performed was in accordanc (Rank or Title) he order issued ther /N.P. LENGYEL (SIGN ORIGINAL ONLY) in favor of payee named above. a/George E. THAYER (Signature of payee) "Approved for and over his official title. FIGURE 59-5. |