Revised Regulations of the Indian Office: Bookkeeping and Accounting, Approved by the Secretary of the Interior, July 11, 1930
U.S. Government Printing Office, 1930 - 79 halaman
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account current Accounting Office actually adjustments advance allotments amount appear applicable appropriation asset authority balance bank bills blank bonds canceled cards carried cash certificate charged checks claim classes close collections column contract copies cost covered debit deductions delivered depository deposits designed disbursing agents disbursing officer drawn duplicate employees encumbrances entered entries expenditure expense field fiscal Form forwarded funds furnished Government immediately included income Indian Office indicated individual Indian money individual moneys interest issued journal voucher ledger letter loss miscellaneous month official receipts Operating expense original otherwise outstanding paid paragraph payees payment period placed prepared proper purchase reasons recapitulation received record reference rendered reported requests retain retirement schedule sent separate sheet shown signed special deposits statement Sundry superintendent supplies symbol taken thereof transactions transfer Treasury United unless
Halaman 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.
Halaman 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.
Halaman 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...
Halaman 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...
Halaman 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.
Halaman 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...
Halaman 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...
Halaman 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.
Halaman 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...
Halaman 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.