Revised Regulations of the Indian Office: Bookkeeping and Accounting, Approved by the Secretary of the Interior, July 11, 1930 |
From inside the book
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Page 55
... operating expense or income a numerical symbol will be used immediately after the cost - account symbol , as follows : Operating expense- 1. Salaries and wages . 2 . 3 . 4 . 5. Materials and supplies . 6. Repairs and 55.
... operating expense or income a numerical symbol will be used immediately after the cost - account symbol , as follows : Operating expense- 1. Salaries and wages . 2 . 3 . 4 . 5. Materials and supplies . 6. Repairs and 55.
Page 58
... Operating expense " and " Operating income " will be provided by means of the cost ledger ( Form 5-736 ) . For the purposes of cost keeping each nonreservation boarding school with no agency activities will be regarded as a single ...
... Operating expense " and " Operating income " will be provided by means of the cost ledger ( Form 5-736 ) . For the purposes of cost keeping each nonreservation boarding school with no agency activities will be regarded as a single ...
Page 59
... expenses of construction and im- provement work of a permanent nature . 463. Subclassification of operating expense . - To obtain data for comparing the costs of similar projects or operations or for other administrative purposes , ...
... expenses of construction and im- provement work of a permanent nature . 463. Subclassification of operating expense . - To obtain data for comparing the costs of similar projects or operations or for other administrative purposes , ...
Page 60
... operation is chargeable to the unit . ( e ) " School products " ( account 14 ) is ... operating income collected from other sources than the seven above indicated ... expense " and a credit to " Stores . " The totals of the distribution ...
... operation is chargeable to the unit . ( e ) " School products " ( account 14 ) is ... operating income collected from other sources than the seven above indicated ... expense " and a credit to " Stores . " The totals of the distribution ...
Page 61
... Operating expense . ' Should the charge pertain to some other account , entry will be made in the " Sundry " debit column , and the recapitulation number of the account chargeable indicated . Entry of any credit amount required by way ...
... Operating expense . ' Should the charge pertain to some other account , entry will be made in the " Sundry " debit column , and the recapitulation number of the account chargeable indicated . Entry of any credit amount required by way ...
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Common terms and phrases
account current Accounting Office affidavit allotments amount appropriation ledger asset authority bank bills of lading blank checks bonds canceled certificate of deposit charged check register checks drawn claim class of funds Collection vouchers Commissioner of Indian copies cost account cost ledger deductions depository designed to record disbursement vouchers disbursing officer duplicate encumbrances entries expendable property expenditure fiscal Form forwarded furnished included Indian Affairs Indian Office Indian Service individual Indian money individual moneys indorsed invoices irregular employees issued journal voucher Liberty loan miscellaneous money and special month official credit official receipts Operating expense paid pay roll payable payees payment property cards purchase recapitulation accounts Regs reimbursable rendered reported requests requisition retirement schedule of collections shown special deposits statement subclassifications sundry receipts superintendent supplies surety surety bond symbol numbers taken thereof transactions Transfer vouchers Treasury Department trial balance United warehouse disbursing agent
Popular passages
Page 11 - No Executive Department or other Government establishment of the United States shall expend, in any one fiscal year, any sum in excess of appropriations made by Congress for that fiscal year, or involve the Government in any contract or other obligation for the future payment of money in excess of such appropriations unless such contract or obligation is authorized by law.
Page 12 - Government establishment having control of the expenditure, and the reasons therefor shall be fully set forth in each particular case and communicated to Congress in connection with estimates for any additional appropriations required on account thereof. Any person violating any provision of this section shall be summarily removed from office and may also be punished by a fine of not less than one hundred dollars or by imprisonment for not less than one month.
Page 27 - States during a thirty-one day month and serving until the end thereof shall be entitled to pay for that month from the date of entry to the thirtieth day of said month, both days inclusive ; and any person entering said service during the month of February and serving until the end thereof shall be entitled to one month's pay, less as many thirtieths thereof as there were days elapsed prior to date of entry...
Page 44 - Reports; statement of disbursing account (Form 5-308). Each depositary for Indian funds shall furnish monthly statements of receipts and paid checks on Form 5308 (and Form 5-308a if extra space is needed). Paid checks will be listed thereon in numerical order showing for each check its date, number, and amount. These statements will be prepared in triplicate for each disbursing officer having funds to his official credit. A duplicate copy will be forwarded to the disbursing officer in charge of the...
Page 10 - No money shall be paid to any person for his compensation who is in arrears to the United States, until he has accounted for and paid into the Treasury all sums for which he may be liable.
Page 26 - •> annual or monthly the following rules for division of time and computation of pay for services rendered are established : Annual compensation shall be divided into twelve equal installments, one of which shall be the pay for each calendar month...
Page 26 - ... and in making payments for a fractional part of a month one-thirtieth of one of such installments, or of a monthly compensation, shall be the daily rate of pay. For the purpose of computing such compensation and for computing time for services rendered during a fractional part of a month in connection with annual or monthly compensation, each and every month shall be held to consist of thirty days, without regard to the actual number of days in any calendar month, thus excluding the thirty-first...
Page 11 - Nor shall any department or any officer of the Government accept voluntary service for the Government or employ personal service in excess of that authorized by laie, except in cases of sudden emergency involving the loss of human life or the destruction of property.
Page 26 - Hereafter, where the compensation of any person in the service of the United States is annual or monthly the following rules for division of time and computation of pay for services rendered are hereby established: Annual compensation shall be divided into twelve equal installments, one of which shall be the pay for each calendar month; and in making payments for a fractional part of a month one-thirtieth of one of such installments, or of a monthly compensation...
Page 48 - Service charges prohibited. No bank in which Indian funds are deposited shall charge or receive any exchange or other fees or compensation on account of the cashing or collection of any checks or drafts or the performance of any other service for disbursing agents.