DEPARTMENT OF THE INTERIOR oil INDIAN AFFAIRS ACCOUNTING SYSTEM FOR THE UNITED STATES INDIAN SERVICE BY VICTOR G. CROISSANT Former Chief Accountant, United States Reclamation Scrvit* Certified Public Aocoi. JAMES V. BROWNELL FoMCelr Superintendent of Insular Audits, Philippine PREPARED UNDER THE DIRECTION OF HERBERT D, BROWN Chief, United States Bareau of ElGi:iency GOVERNMENT vn. THE LIBRARY OF THE UNIVERSITY OF CALIFORNIA HENRY RAND HATFIELD MEMORIAL COLLECTION PRESENTED BY FRIENDS IN THE ACCOUNTING PROFESSION I Digitized by the Internet Arciiive in 2008 with funding from IVIicrosoft Corporation http://www.archive.org/details/accountingsystemOOunitrich DEPARTMENT OF THE INTERIOR ^\ ^ OFFICE OF INDIAN AFFAIRS ACCOUNTING SYSTEM FOR THE UNITED STATES INDIAN SERVICE BY VICTOR G. CROISSANT Former Chief Accountant, United States Reclamation Service JAMES A. COUNCILOR Certified Public Aocoantaot JAMES V. BROWNELL Form» Superintendent of Insular Audits, Philippine Service PREPARED UNDER THE DIRECTION OF HERBERT D. BROWN Chief, United States Bureau of Elfficiency WASHINGTON GOVERNMENT PRINTING OFFICE 1917 JMlTOaOJDA '^ yj A M I /! I f^ 1 A TrJ U ri ! li Approved by the Secretary of the Interior, on recommendation of the Commissioner of Indian Affairs, May 2, 1917. %^ ^^0^^ CONTENTS. Page. Letter of transmittal 5 Introduction 13 Authorization for work 13 Need of a system of accounts 13 The proposed system 13 Fund or appropriation accounting 15 Accounts considered 15 Derivation, character, and disposition of funds 15 Treasury funds 15 Collections 15 Public and tribal moneys 15 Special deposits 15 Individual Indian moneys 17 Classification and availability of collections.. 17 Availability of funds before they are depos- ited to the credit of the United States. . . 17 Availability of funds after they are depos- ited to the credit of the United States. . 19 Administrative officers' accounting 19 General theory 19 Proposed accounts 19 Allotments 20 Encumbrances 20 Appropriation symbols 21 Field records 21 The appropriation ledger 21 Journal vouchers 22 Encumbrance record 24 Monthly trial balance of appropriation ledger. . 24 Field procedure 25 In general. . .* 25 Allotments made 27 Allotments withdrawn 27 Treasury advances 27 Collections 27 Encumbrances raised 27 Disbursement vouchers 27 Disbursements on account of other units 28 Disbursements by other units 28 Claims forwarded to the central office for pay- ment 28 Liquidation on account of claims forwarded to the central office for payment 28 Transportation requests issued 29 Liquidating incumbrances for transportation re- quests paid 29 Bills of lading executed and paid 29 Intenmit transfers of property 29 Payments from special deposits and individual Indian moneys not deposited to the credit of individual Indians 29 Deposits to credit of individual Indians 29 Payments from individual Indian bank ac- coimts 29 Interest credited by depositary banks on ac- count of individual Indians 29 Deposits to credit of the United States 29 Fund or appropriation accounting—Continued. Page. Administrative officer's accounting — Continued. Field procedure — Continued. Transfer of disbursing officers' balances of con- tinuing appropriations 30 Closing appropriation ledger 30 Disbursing officers' accounting 30 General theory 30 General records and procedure 33 Cash book 33 Remittance register 33 Check registers 33 Individual Indian bank accounts 34 In general 34 Individual Indian account ledger 34 Check register 34 Journal vouchers 34 Procedure 34 Deposits 34 Disbursements 35 Transfers between accounts 35 Reports to appropriation ledger clerk 35 Control 35 Verification of interest credits 35 Individual Indian moneys — Pupils' 35 General accoimting 37 Analysis of accoimts 37 Numeral designation of accounts 42 Detailed property records 43 Card inventory 43 Physical inventories 43 The cost ledger 44 Operating accounts 44 Subclassification of operating accounts ■... 44 Explanation of subclasses of operating expenses 45 Explanation of subclasses of operating income 45 Registers 45 In general 45 Names, numbers, and subsidiary records 46 Uses of registers 46 The recapitulation of registers 47 Procedure 47 Recording salaries and wages earned 47 Recording issues of stores 47 Recording issues of local products 47 Issuing and recording bills of lading and transpor- tation requests 48 Recording property dropped from account 48 Recording bills received from sundry creditors 48 Rendering and recording bills for money due 48 Preparing and recording job orders and production reports 48 Recording collection vouchers 49 Recording disbursement vouchers 49 Recording transfers between units 50 Transferring charges between features 50 Recording miscellaneous transactions 50 Closing the registers 50 Posting to recapitulation of registers 53 (3) IVI516176 General accounting — Continued. Procedure — Continued. Page. Closing the recapitulation of registers 53 Posting to cost ledger 53 Preparation of reports 54 Monthly reports 54 Recapitulation of registers 54 Statement of gross operating costs, returns from operation, and net operating expense 54 Analysis of gross operating costs 54 Operation statement 54 Other reports 54 Comparative balance sheet ; 54 Analysis of outlays _ 54 Unit cost reports 55 The Washington offices 56 In general 56 Local office 56 Central office 56 Records kept 56 The appropriation ledger 56 In general 66 The supporting documents 56 Procedure 57 Recording transactions in Indian moneys, pro- ceeds of labor 57 Handling field reports 57 The Washington offices — Continued. Central office— Continued. page. Procedure — Continued. Recording deposits of funds 58 The investment ledger 59 The general control ledger 59 Duties of employees 61 General principles 61 Superintendent 61 Chief clerk 61 Purchasing agent 61 Transportation clerk 61 Forwarding agent 61 Storekeeper 61 Property record clerk 61 General bookkeeper 62 Appropriation ledger clerk , 62 Pay roll and voucher clerk 62 Disbursing officer 62 Installation of the system 63 Appropriation accounts 63 Administrative officers' accounts 63 Disbursing officers' accounts 63 General accounts 64 Illustrative transactions 65 Exhibits 79 Indexes 18 LETTER OF TRANSMTTTAL. Hon. Fkanklin K. Lane, Secretary of the Interior, WasJiington, D. C. Sm: In compliance with section 28 of the act ap- 'proved May 18, 1916, I transmit herewith a report describing a system of accoxmting for the Indian Serv- ice. This system was designed by accountants on the staff of this bureau and has been tested by actually recording, on the proposed forms, transactions of every kind that are likely to occur at an Indian agency and by preparing financial statements for the agency from the records thus made. A diary of these trans- actions and photographic copies of the forms showing corresponding entries are included in the report. The system proposed wiU satisfy all the requirements of law and will provide the Congress and the admin- istrative officers with the information they need in order to control effectively the operations of the In- dian Service. Such information includes chiefly: A. 1. The disbursements from each appropriation or other fund and allotment thereof. 2. The balance— (a) That may be drawn from the Treasury on reqiu- sition or paid out of the Treasury in direct settlement of claims. (6) That is in the hands or to the credit of each dis- bursing officer. (c) That may be allotted to field administrative officers. (rf) That may be obligated by such officers by con- tracting for goods or services. B. 1. The value of services and articles expended in carrying on each activity. 2. The results of each activity (that is, the services, arti- cles, or income produced by it). 3. The value, location, custody, and use of each class of property intrusted to the Service. These requirements are indicated in the law (sec. 26, act approved Jime 30, 1013) by the provision that the system of accounting to be installed shall afford a ready analysis of expenditures: A. By appropriations and allotments. B. By units of the Service, showing for each class of work or activity carried on the expenditures for operation of the Service, for repairs and preservation of property, salaries and wages of employees, and for other expenditures. The accompanying forms of financial statements show how the legal and administrative requirements will be met by the system described in the report. These statements include : A. An appropriation statement showing for the Indian Service aa a whole and, if desired, for each agency, school, or other field unit, the opening balance, accretions, reduc- tions, and closing balance of each appropriation and other fund or allotment thereof (Exhibit A). B. Statements for each field unit and for the entire Indian Service, showing for each activity or class of work — 1. Classified expenditures of services and supplies (Exhibits B and 176a). 2. The character and cost of the property produced by such expenditures, the income derived from them, and the net expense (Exhibits C and 176). 3. The cost of the property of each kind in use at the beginning and end of the fiscal period and the increases or decreases during the period (Ex- hibit D). C. Statements for the unit as a whole and for the Service as a whole, as follows: 1. A consolidated balance sheet (Exhibit E). 2. An operation statement explaining the increases and decreases in assets and liabilities (Exhibits F and 175). 3. An analysis of the changes in the balances of prop- erty of each class on hand, showing total acquisi- tions by purchase, production, transfer, etc., and total reductions by consumption, losses, trans- fers, etc. (Exhibits G and 177). D. Comparative statements of the expense (and if desired the income and property in use) for each class of work at the various field units, together with the product and the cost per unit of product whenever the product can be measured (Exhibits H and 178). These statements are produced from two sets of accounts, one furnishing information regarding appro- priations and other funds and the other furnishing in- formation regarding expenses, income, and property. The expense, income, and property accounts will produce information that is universally considered necessary to insure the proper conduct of any business. The system closely resembles the system now in opera- tion in the Reclamation Service of the Interior De- partment, and also the system recently prepared by this bureau for the Government Hospital for the Insane and installed there by order of the Secretary of the Interior. It is, however, somewhat simpler than either the Reclamation Service system or the Govern- ment Hospital system. It will replace with little if any additional cost the present system of classify- ing expected disbursements in the appropriation ac- coimts in order to exhibit the operations of the service. Detailed accounts will be kept only at the field imits, where detailed information is primarily needed. The central office will receive carbon copies of the essential field records and will keep only such accounts as are needed to control the detailed accounts in the field. The accompanying report ^nd exhibits describe and illustrate the proposed system so fully that if they are placed in the hands of employees of the Indian Service little or no difficulty should be experienced in operat- ing the system after it has been installed. I desire to thank the officers and employees of the Office of Indian Affairs for their cordial cooperation throughout this work. Respectfully, Hebbert D. Brown, C^ie/, United States Bureau of Efficiency. December 30, 1916. (5) 6 H 6) « »>> ED O o £ o « c 43 i d CO ccce 0) b:K « c e^ 5 2 •-H Z) 4» si < aJr4 w-< *» d ^ a (n -r- t-. W ** a t-f^ Qj u: e-« »- r;^ to c- <&: P-cd (Xf* p. W t-< ^ - § ■0 u m C ^ ii u b. C c « a — r — — — — -7 m s (J s » IH s eo < < .c 1 i». 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Buildings and plant Equipment Livestock Total United States fixed Tribal— Unappraised tribal domain Land and im- provements. . Buildings and plant Equipment Livestock Total tribal fixed assets. Total fixed Current assets (eX' clusiveoffunds):i United States and ' tribal- Stores— I Prime cost . . . Indirect cost. . Local products. Accounts re- ceivable Total current assets (ex- clusive of funds) Fund balances: Uncovered treas- ury deposits Undrawn appro- priations and funds Disbursing offi- cers' funds — In official de- iwsitaries On hand Total fund balances Total current assets and fund bal- ances Total assets and fund balances Assets and fund balances. 00,000.000.00 00,000.00 0,000,000.00 000,000.00 OlOO ooo,ooo,ooaoo 000,000,000.00 000,000,000.00 000,000,000.00 aoo 000,000,000.00 000, 000,00a 00 ooo,ooo,ooaoo 000,000,000.00 00,000.000.00 0,000,000.00 000,000.00 000,000.00 00,000,000.00 0,000,000.00 000,000,000.00 000,000,000.00 oo,ooo,ooaoo 00,000,000.00 000,000,000.00 000,000,000.00 000,000,000.00 Liabilities, reserves, and surplus. Liabilities: Salaries and wa- , ges payable Freight and transportation payable Sundry accounts payable Total lia- bilities Reserves for pub- lic and private trusts: General Govern- ment (external funds) Individual In- dians and oth- ers Total re- serves Total liabni- 1 1 e s and reserves... Surplus: Invested (exclu- sive of funds).. Fund— Revertlble appropria- tions — Encumbered Unencum- bered Non revert- lble appro- priations — Encumbered Unencum- bered Total fund surplus Totafsurplus TotalllaUU- tlea, r e • serves, and surplus. . 000,000.00 000,000.00 0,000, ooa 00 ooo,ooaoo 000,000,000.00 00,000,000.00 0,000,000.00 00,000,000.00 0,000,000.00 00,000,000.00 00, 000, ooa 00 0,000,000.00 000,000,000.00 000,000,000.00 00, 000, ooa 00 000,000,000.00 000, 000, ooa 00 000,000,000.00 Prepared by: Approved: Chief, Finance Division. Commissioner of Indian Affairs. 11 EXHIBIT F. Dbfartmbnt of thb Interior — ^Unttbd States Indian Sbrtioe. Cotuolidated operation tlatementforfiteal year 1918. Property and services received from the United States by payment of obliga- tions of all units $00, 000, 000 Property and services of all units con- verted into cash and deposited to the credit of the United States or its col- lecting officers. : 00,000,000 Net property and services received from United States Net cost of Indian Service during the fis- cal year as shown below Net increase in property of all unite $00, 000, 000 00,000,000 000,000 Operating coats: Salaries and wages of regular em- ployees 0,000,000 Salaries and wages of irregular em- ployees ? 0, 000, 000 Materials and supplies used 0, 000, 000 Repairs and preservation of property . 000, 000 Traveling expenses (including per diem) 000,000 Expenses not otherwise classified — 000, 000 Gross operating costs 00,000,000 Deduct returns from operation: Cost of services rendered by one branch of a field unit to another branch of the same unit and in- cluded in the gross cost of both branches 000, 000 Cost of fixed assets and stores produced at field units, which is included in gross operating costs 0, 000, 000 Total returns from operation.. Operating expense 0,000,000 00,000,000 Operating expense (brought forward) $00, 000, 000 Deduct operating income: Rental of buildings $000,000 Water rentals 000, 000 Heirship fees 0,000 Tuition fees 0, 000 School products 0,000 Advertising fees 0, 000 Farm products 00,000 Miscellaneous 00, 000 Total operating income 0,000,000 Net operating expense .' . . . 00, 000, 000 Add extraordinary charges: Losses (including accrued deprecia- tion on property disposed of) 00, 000 Per capita payments 000,000 Prioryear (net) 0,000 Total extraordinary charges. 000,000 Total operating expense and extraordinary charges 00,000,000 Deduct extraordinary income: Fines 0,000 Trespass fees 00, 000 Grazing and pasturage 00,000 Leases 00,000 Royalties 0,000,000 Rights of way 00, 000 Sale of unappraised land 0,000,000 Sale of unappraised timber 0, 000, 000 Profit on sales of appraised assets 000,000 Damages 00,000 Miscellaneous 00, 000 Total extraordinary income 00,000,000 Net cost of service (as stated above) 00, 000, 000 Prepared by: Approved: Chief, Mnance Divmon. Commitnoner of Indian Affairt. 12 EXHIBIT G. Department of the Intebiob — Ukitbd States Indian Service. Consolidated analysis of outlays. Classification. United States land and improvements. United States buildings and plant United States equipment , United States live stock Tribal land and improvements Tribal buildings and plant Tribal equipment , Tribal live stock Stores (including freight and handling) Local products Total Total acquired. too. 000. 00,000, 0.000, 0,000, 00,000. 0,000, 000. 00.000, 00,000, 000. 000.00 000.00 000.00 000.00 000.00 000.00 000.00 000.00 000.00 000.00 00,000,000.00 Purchased. '$00,000,000.00 ■ 0,000,000.00 000.000.00 0,000.000.00 000,000.00 000,000.00 0,000,000.00 00,000.00 00,000,000.00 Issued from stock. Received by transfer. Produced at units. $0,000,000.00 00,000.00 SOO, 000.00 000,000.00 000,000.00 000,000.00 0,000,000.00 tooo.ooo.oo 000,000.00 00.000.00 000,000.00 00,000.00 000,000.00 0,000,000.00 000,000.00 0,000,000.00 ' 0,000,000.00 Classlflcatlan. United States land and improvements . United States buildings and plant United States equipment United States live stock Tribal land and improvements Tribal buildings and plant Tribal equipment Tribal livestock Stores (including freight and handling) Local products Total Total disposed of. Sold. Issued from stock. JO, 000, 000, 0,000, 000, 00, 000, 000, 000, 00,000. 000, 000.00 000.00 ' 000.00 j 000.00 000.00 000.00 000.00 000.00 I 000.00 1 000.00 $000,000.00 00,000.00 000,000.00 00,000.00 00,000.00 00,000.00 000.000.00 00,000.00 00,000.00 00,000,000.00 000,000.00 $00,000,000.00 000,000.00 00,000,000.00 Transferred out. $00,000.00 000,000.00 00,000.00 000,000.00 Slaughtered. 0,000,000.00 $000,000.00 000,000.00 000.000.00 Lost, destroyed, and worn out. $000,000.00 000.000.00 00,000.00 00.000.00 000.000.00 00,000.00 00,000.00 0,000.00 000,000.00 Classification. Net outlay. United States land and improvements. United States bmldings and plant United States equipment United States live stock Tribal land and improvements Tribal buildings and plant , Tribal equipment Tribal live stock , Stores (including freight and handling) Local products Total $0,000, 00,000. (00, 000. 00,000. 0,000 (00, 00,000 000, (0, 000.00 000.00 000.00) 000.00 000.00 000.00 000.00) 000.00 000.00 000.00) 00,000,000.00 Prepared by: Approved: Chief, Finance Division. Commissioner of Indian Affairs. EXHIBIT H. Department op the Interior — United States Indian Service. Comparative statement of unit costs for operating dining rooms for May, 1918. Num- ber of meals. Total cost. Total unit costs. Classification. Unit. Salaries regular em- ployees. Salaries Material and supplies. Repair and preser- vation of prop- erty. Travel ex- pense. Ex- penses irregu- j larem- p^-j ployees. ^<»d- i Fuel and lights. Miscel- la- neous. not oth- erwise classi- fied. 7,780 4,900 1,980 12,765 6,800 $1,344.63 95L58 476.39 2,065.38 1,836.00 CenU. 17.35 19.42 24.06 16. IS 27.00 Cent». 1.55 1.62 Cenli. 0.78 .84 Centi. 12.87 13.16 17.73 13.37 20.29 Cents. 0.21 .16 .62 .42 .25 Cents. 1.16 .94 .92 .55 1.23 Cents. 0.45 .32 .38 .20 1.13 Cents. Cents. 0.33 Northern agency ,,,,, 2.38 Southern agency ••...• 2.93 1 .93 .87 1 .60 1.48 .98 .55 Eastern agency .17 1.64 34,195 6,673.98 19.52 1.37 .77 14.85 .31 .90 .47 .83 Note.— To be compiled from reports of unit costs (see Exhibit 17S) received from the field units. Similar comparative statements of total costs of partiouiar features of the work of different agencies and schools may be prepared when unit co-^its .ire not ascertainable, and also comparative statements of income and of property in use. ACCOUNTING SYSTEM FOR THE UNITED STATES INDIAN SERVICE. INTRODUCTION. AUTHORIZATION FOR WORK. By act of Congress approved May 18, 1916, the Bureau of Efficiency was directed to prepare and sub- mit to the Secretary of the Interior, on or before December 31, 1916, a system of bookkeeping and ac- counting for the Bureau of Indian Affairs that wall enable the said .Secretary to furnish certain financial reports required by section 28 of the act approved June 30, 1913 (38. Stat. 103). The most important requirement seemed to be to provide a system of accounts that would produce rehable financial reports and at the same time would be adaptable alike to large and small agencies or other field units. Such a system has been prepared and is explained in detail in the following report. So far as possible, technical and miusual expressions have been avoided and the theory of accounts has been discussed only so far as seemed necessary to insure a proper understanding of the procedure. NEED OF A SYSTEM OF ACCOUNTS. The United States Government, through the Inter- state Commerce Commission, and many States and cities, through public-service commissions or other organizations, for years have been requiring or urging the adoption of standard systems of accounting and reporting for all kinds of railway systems, gas-light and electric-light companies, and other public-service cor- porations. It is generally recognized that adequate accounting systems that wUl show assets and liabil- ities and will produce for given fiscal periods state- ments of operating expenses, operating income, other expenses, and other income are necessary to exhibit the condition and explain the operations of any busi- ness. Experience has shown that without such an orderly presentation of the records of past expendi- tiires no definite knowledge of the business can be readily obtained, no adequate supervision can be maintained, and no intelligent provision can be made for future activities. In accordance with these prmci- ples every Government establishment should have a system of accounting that is recognized by busuiess men and experienced accountants as being adapted to show the amount and classification of all assets, the extent and natiu-e of aU liabilities (both real and con- tingent), the purposes and amount of expenditures, and the sources and amount of income. During the fiscal year 1915 the Indian Service dis- bursed approximately $22,000,000 and had in its custody nearly half a billion dollars worth of property. No manager of a business organization annually ex- pending so large an amount of money and charged with so great a property responsibility would consider it possible to conduct his business properly without an adequate and reliable system of double-entry book- keeping that would at all times show the financial con- dition of the organization, the results of business transactions, and the causes producing such results. The Indian Service is accoimtable to the Indians, as their guardian, and to the people of the United States, who created the service and contribute annually to its maintenance, for the handling, not only of cash but of other property, such as buildings, equipment, live stock, and stores. The representatives of the people in Congress have expressed in numerous statutory requirements their desire for adequate accounting in- formation regarding the Indian Service (23 Stat. 97; 25 Stat. 895; 34 Stat. 1016; 36 Stat. 270, 277, 1060, 1061, 1077; 38 Stat. 80, 583, 584, 586, 594, 595, 603; Sec. 3744 R. S.; etc.). THE PROPOSED SYSTEM. The Indian Service consists of a large number of field units engaged in many different kinds of work, such as providing food and clothing, protecting health, and conducting schools. These activities involve many accounting problems. To meet statutory requirements and administrative needs, it will be necessary to record all prospective and actual movements of cash separately from income and expense, for though cash is the means whereby the service is operated, yet a statement merely of cash transactions only partly presents the activities of the service. A set of accounts truth- fully exhibiting the net cost of the service must record actual con«umption of materials or services, whether the materials and services have actually been paid for or not. The proposed system of fmid accounting will serve every requirement relative to cash transactions and (13) 14 at the same time, through a complete, yet simple, system of allotment and encumbrance records, antici- pating every future disbursement of the service, it will enable administrative officers to avoid the danger of overdrafts and yet to use the entire amount of available appropriations. By means of control ledgers in the central office and a set of appropriation ledgers throughout the field, the balances of all allotted funds will be shown in totals in Washington and in detail in the field offices, where such information is most vital. The central office ledgers control the field ledgers and are themselves controlled by a general ledger, thus insur- ing accuracy throughout the books. The system of general accounting described in this report is designed to show the assets of the Indian Service in three general groups, called "Fixed assets. United States"; "Fixed assets, tribal"; and "C\u"- rent assets," the ultimate ownership of which is determinable upon issue. These 3 groups are subdivided into 14 classes. The liabilities with which the Indian Service is concerned are grouped under one heading, "Current liabilities." The amount by which the total assets exceed the total liabilities is stated as the surplus. Changes in surplus are explained by means of 11 nominal accounts. The general accounts will therefore permit the ready preparation of a balance sheet for each unit, which in turn can be consolidated in the central office into a general balance sheet for the entire service. A com- parative balance sheet for the unit will furnish infor- mation relative to the classification and value of prop- erty in the custody of the field officer, the increases and decreases in the different kinds of property, the amount of stores on hand, the amount of accounts receivable, and the amount of accounts payable. In support of the items appearing on the balance sheet for the field, an actual inventory of the items of property on hand, including stores and local prod- ucts, may be prepared if desired. An analysis of the deferred charges to stores (freight and handling) may be secured by reference to the cost account "Indirect cost of supplies." A detail of accounts receivable may be had by listing the uncollected bills rendered. Salaries and wages payable may be supported by a statement of the amount due each employee. Freight and transportation payable may be sup- ported by a Ust of bills of lading and transportation requests issued but unpaid. Sundry accounts pay- able may be supported by copies of bills submitted by creditors. The net increase or decrease in prop- erty will be explained by the statement of outlays, and the net increase or decrease in surplus wiU be explained by an operation statement. The information furnished by the operation state- ment will become more valuable as the years go by and j comparisons become possible. Not only will the sta- j tistics as to the relative increases and decreases in the j elements of income and expense be of value to the '. administrative officers at the unit, but a consohdated j operation statement for the entire service will also be ' useful in Washington in determining the allotments ] necessary for contemplated future activities. In the field reports the cost of operation will be fur- ' ther distributed, under ' appropriate classifications, among all the subdivisions of the work of the unit. ■ Likewise the income accruing from operation will be distributed among the subdivisions producing such income. This report is, for convenience, subdivided into four principal sections. The first discusses in detail the forms and procedure used in fund or appropriation accounting. The second deals with the forms and procedure in general accounting. The third outhnes briefly the control system planned for the central office in Washington. The closing section, by means of a set of typical transactions, illustrates the uses of the various forms prescribed in the field accounting j procedure. FUND OR APPROPRIATION ACCOUNTING. ACCOUNTS CONSIDERED. 1 . Fund or appropriation accounts to be kept under the system herein proposed include: (a) The admin- istrative officers' accounts showing the balances under the various appropriations that may be drawn from the Treasiu-y, disbursed in payment of vouchers and obhgated by orders for goods, appointment of employ- ees, etc., and the amoimt of such obhgations (known as encumbrances) remaining unsettled; (b) the dis- bursing officers' accounts showing the location of the money under their control. In the Indian Service the administrative officers are commonly also disbursing officers. The functions are nevertheless separate. The foregoing distinction ap- plies to the functions, not to the persons. DERIVATION, CHARACTER, AND DISPOSITION OF FUNDS. 2. In this report and in the accompanying forms and charts the terms "fund" and "appropriation" are used interchangeably for money that the Indian Service is authorized to expend, whether or not it has actually been received, and for money collected by the Indian Service, whether or not it is available for expenditure. These terms therefore cover aU money for which the Indian Service is accountable. 3. In the Indian Service the term "appropriation" is ordinarily used to designate moneys appropriated by Congress, the unexpended balances of which may revert to the surplus fund of the United States at the expiration of the period of their avaUabiUty; "fund" to designate moneys the title to which is actually vested in the Indians, individually or collectively. Appropriations in the sense of money appropriated by Congress may be divided into (a) gratuity appro- priations not made in pursuance of treaties or agree- ments with the Indians, and (6) treaty or agreement appropriations. 4. As shown by the chart on page 16, Indian Service appropriations may be divided, according to the source of the money, into (1) Treasury funds and (2) collections. TREASURY FUNDS. 5. Treasury funds will consist of all appropriations carried on the books of the Treasury Department. These wiU be brought into the books originally by appropriation warrants. Returns and accretions thereto vnll be brought in by repay and counter warrants. Before any Treasury fimds ai*e advanced to or become available for the use of field officers, allot- ments wUl be made by the Commissioner of Indian Affairs. COLLECTIONS. 6. Collections may be classified, according to the ownership of the money, as (1) pubhc moneys, (2) tribal moneys, (3) special deposits (of imdeter- mined ownership), (4) individual Indian moneys. PUBLIC AND TRIBAI. MONEYS. 7. Pubhc and tribal moneys are derived from vari- ous sources, as shown by the accompanying list of collections that are available for disbursement by the Indian Service and those that are not so available (par. 20). 8. The unavailable collections must be deposited in the Treasury to the credit of the United States, Available collections also may be so deposited. When so deposited all moneys become imavailable for dis- bm^ement by disbursing officers. Certain of the deposits, however, may be placed to the credit of appropriations after having been covered into the Treasury by warrant, and will then (after allotment) be available for advance to disbursing officers. (See par. 29.) 9. The avaUabihty of collections after they have been deposited and covered into the Treasury is shown by the list of available and unavailable moneys, with the accompanying explanations, in paragraphs 29 to 37. SPECIAL DEPOSITS. 10. Guaranty deposits of successful bidders on con- tracts and money whose ownership can not be de- termined at the time of collection wiU be taken into the accounts of disbursing officers as special deposits. 11. Guaranty deposits of unsuccessful bidders at Indian land sales, if in the form of checks, drafts, or other commercial paper, should be returned im- mediately to depositors without being taken into the accoimts of disbursing officers. (See comptroller's decision of January 31, 1916 (22 Comp. Dec. 359), and regulations of the Indian Service approved Febru- ary 25, 1916.) If a deposit is in the form of cash or if its immediate return is impracticable the amount should be brought into the officers' accoimt in the usual manner. 12. In order to systematize this feature of the work a register of guaranty deposits (Exhibit 95) and a receipt (Exhibit 96) have been designed. Bidders (16) 16 Treasurv fund 5 i/tyavatlabie ft vai table. /inotfcd\ Co lie c f^/ons Urtava i fa h I c Chart of Indian^ Service Funds j£^ • Source (JH o c w *n « A •^) O ■ Tfan ma ei-i orts Un o*'^ i fable 17 for Indian lands are frequently present at the sales and they will receipt for returned checks on the regis- ter when possible. When this is not possible separate receipts will be taken. 13. If it is subsequently determined that funds taken up as special deposits belong to individual [ndians a journal voucher (Exhibit 44) wUl be pre- pared, transferring such funds by debiting "Individual [ndian moneys" and crediting "Special deposits." If, at the time their status is thus determined, it is desired to deposit these funds to the credit of individual Indians the transfer between appropriations will be effected as Ulustrated by Exhibits 34-36. 14. If the special deposits are found to be United States or tribal revenues the transfer will hkewise be made by journal voucher (Exhibit 44) debiting " In- dividual trust funds" and crediting "Disbursing officer's cash " under " Special deposits," at the same time debiting " Disbursing officer's cash " and credit- ing "Allotments " or " Unavailable funds " under the proper appropriation. A copy of the journal voucher will be sent to the general bookkeeper that he may re- cord the collection of revenues. INDIVIDUAL INDIAN MONEYS. 15. Individual Indian moneys are trust funds the title to which is vested in individual Indians. As re- gards the manner in which they are held, they fall into two groups: (1) "Disbursing officers' cash," (2) "individual Indian bank deposits." 16. The first group will consist of aU individual Indian moneys held in cash or to the official credit of disbursing officers. For the convenience of disburs- ing officers and the Washington office in the prepara- tion and examination of disbm-sing officers' quarterly cash accounts, they wiU be subdivided and carried in the officers' accounts under captions indicating their source. (See par. 41.) Individual Indian moneys wiU ordinarily be classified as follows: (1) "Land sales," (2) "Timber," (3) "Leases," (4) "Royal- ties," (5) "Pupils," (6) "Miscellaneous." 17. All individual Indian moneys held as "Disburs- ing officers' cash" wiU be subsequently disposed of either (1) by payment directly to or on behalf of the individual owners, or (2) by deposit in specially bonded depositaries to the credit of individual Indians (see pars. 188-207). 18. After being deposited in individual Indian banks these funds will no longer be classified by source but will be known collectively as "Individual Indian bank accoimts." CLASSIFICATION AND AVAILABILITY OF COLLECTIONS. 19. The following classification and discussion of collections (pars. 20-37) is inserted in the hope that it will prove convenient to officers of the Indian Service. It is not necessary to an imderstanding of the system of accounting described herein and may be passed over by the general reader. ATailabilUy of Colleetioiis Before they are Deposited to the Credit of the United States. 20. The claaaification of collections by appropi^tions will be determined by the nature of the transaction giving rise to the col- lection, as follows (par. 144 should be read in connection with this discussion of funds): AVAILABLE COLLECTIONS. (a) "Miscellaneous receipts, class 1." (1) Sale of certified copies of records, Choctaw, Chick- asaw, Cherokee, Creek, and SeminoleTribes. (Sec. 8, act of Apr. 26, 1906, 34 Stats. L., 137.) (6) "Miscellaneous receipts, class 2" (after allotment). (2) Sale of hides from stock purchased from treaty or agreement appropriations. (3) Sale of hides from stock purchased for subsistence of Indians, other than pupils, from gratuity appropriations, (c) "Miscellaneous receipts, class 4." (4) Sale of property purchased from class 4 funds or "Indian moneys, proceeds of labor," belonging to schools. (5) Sale of property purchased from class 4 funds or "Indian moneys, proceeds of labor," belcftiging to agencies. (6) Sale of agency and school products. (7) Proceeds of board furnished employees and others. (8) Sale of hides from stock produced at agencies. (9) Sale of hides from stock produced at schools. (10) Pasturage on agency and school lands. (11) Rent of water from agency or school water or irriga- tion systems when cost of construction of such systems was borne by tribal funds. (12) Fines imposed by courts of Indian offenses. (13) School entertainments, band concerts, athletic con- tests, sales of curios, or fancy articles manufac- tured by pupils, subscriptions to school journals or advertising therein, job printing, or any other like enterprise, (rf) "Miscellaneous receipts, class 5." (14) Fees collected to pay for advertising the sale of Indian allotments, (e) " Individual Indian moneys. " (15) Sale of Indian allotments. (16) Sale of timber cut on Indian allotments. (17) Rental of Indian allotments for agricultural pur- poses. (18) Rental of Indian allotments for mining 'purposes. (19) Royalties on minerals from Indian allotments. (20) Earnings of school pupils or money received from any source for delivery to them. (21) Miscellaneous individual Indian moneys. (22) Interest on bank accounts. UNAVAILABLE COLLECTIONS. (Unavailable except for payment of expenses of sale and collection, act of June 8, 1896, 29 Stat., 268.) (/■) "Miscellaneous receipts, class 1." (23) Sale of buildings erected from gratuity appropria- tions. (24) Rent of buildings erected from gratuity appropria- tions. 5868—17- 18 (/) "Miscellaneous receipts, class 1" — Continued. (25) Sale of subsistence supplies purqhased from gratuity appropriations other than revolving appropria- tions. (26) Sale of any property purchased from gratuity appro- priations other than revolving appropriations. (27) Sale of any junk or other property when the appro- priation or fund is unknown. (28) Sale of live stock purchased from gratuity appro- priations other than revolving appropriations. (29) Sale of hides from stock purchased for breeding or dairy purposes or for subsistence of pupils from gratuity appropriations. (30) Transportation charges added to price of subsistence supplies sold when transportation has been paid from gratuity appropriations with the exception of revolving appropriations. (31) Rent of water from agency or school water or irriga- tion systems, except when construction cost of such systems was borne by tribal funds. (32) Payment by transportation companies for goods lost in transit which were purchased from gratuity appropriations. (33) Fees collected for heirship hearings under the act of June 30, 1913 (Pub. No. 4). (g) "Miscellaneous receipts, class 2." (34) Sale of buildings erected from treaty or agreement appropriations. (35) Sale of subsistence supplies purchased from treaty, agreement, or revolving appropriations. (36) Sale of any property purchased from treaty or agree- ment appropriations. (37) Sale of live stock purchased from treaty or agree- ment appropriations. (38) Sale of hides from stock purchased from treaty or agreement appropriations. Nonavailable until allotted. See items 2 and 3 above. (39) Sale of hides from stock purchased for subsistence of Indians, other than pupils, from gratuity appro- priations. Nonavailable until allotted. See items 2 and 3 above. (40) Payments by transportation companies for goods lost in transit which were purchased from treaty or agreement appropriations. (41) Tuition fees paid for white children enrolled in Indian schools under the acts of March 1, 1907 (34 Stat. L. 1018), and March 3, 1909 (35 Stat. L. 783). (42) Amounts received in payment for implements, stock, etc., sold to Indians under reimbursable agreements when the articles sold were purchased from tribal or revolving funds other than " Indian moneys, proceeds of labor." (h) "Miscellaneous receipts, class 3." (43) Sale of timber cut from tribal lands. (44) Sale of town lots and other tribal lands. (45) Sale of lumber manufactured at agency mills from timber cut on tribal lands. (46) Sale of any other products of tribal lands which are not the result of labor of individual Indians. (47) Sale of any property purchased from "Indian moneys, proceeds of labor," belonging to Indians. (48) Rent of buildings erected from treaty or other tribal funds. (49) Leasing of tribal lands. (50) Grazing on tribal lands. (ft) "Miscellaneous receipts, class 3" — Continued. (51) Trespass on tribal lands. (52) Rights of way on tribal lands. (53) Royalties on coal, oil, gas, and asphalt from tribal lands. (Proceeds of timber, town lots, etc., sold under special acts of Congress, will be so designated under this title.) (i) "Special deposits." (Unavailable for all purposes except return to depositors until character and ownership is determined.) (54) Deposits with bids for lands belonging to individual Indians. (55) Deposits with bids for timber, etc., from lands belonging to individual Indians. (58) Guaranty deposits for right of way damages (indi- vidual Indian). (57) Guaranty deposits for right of way damages (tribal). (58) Deposits with bids for timber or other products of tribal lands. (59) Moneys, the definite ownership of which can not be determined at the time of their collection. 21. Necessary expenses of sales and collections, when authorized, will be paid from the gross proceeds under " Miscellaneous receipts, ' ' classes 1,2, and 3. (See act of June 8, 1893, 29 Stat. 288.) The net proceeds, with the exception of "Miscellaneous receipts, class 2," derived from the sale of hides (which may be held and used for expenditures authorized therefrom until the close of the fiscal year, except on a change of disbursing officers or the filing of a new bond), must be deposited to the credit of the United States at the close of each quarter. 22. Amended section 291, Indian Office Regulations of 1904, provides as to "Miscellaneous receipts, cla8s4": " General authority is hereby conferred on disbursing officers * * * to make expen- ditures from funds of this class (before they are deposited in the Treasury) for any legitimate purpose which will be for the benefit of the agency or school producing them. Agency money should not be used for a school, nor should school money be used for an agency. Articles purchased from such funds will be regarded as Government property for purposes of accounting." 23. The term "deposit" as used in this section refers to the plac- ing of funds to the credit of the United States and not to their deposit to the official credit of the officer. All disbursements from this fund, as well as those from "Miscellaneous receipts, class 5" (par. 24), will be made by official check (see pars. 170-171). 24. In regard to "Miscellaneous receipts, class 5," section 293 of the regulations pro-vides that: "They may be expended by disbursing oflicers for the purpose for which collected, but for no other, and need not be covered into the Treasiuy, except on a change of disbursing officers or the filing of a new bond, when they must be deposited to the credit of the United States." 25. The advisability of making indeterminate allotments of funds to field officers, as is done by sections 291 and 293, quoted above, is questionable, especially since the collections thus allotted are frequently large. It would be better to require the specific allot- ment of all such moneys before they become available, thus giving the central office complete control of field disbursements. These collections would not have to be deposited to th? credit of the United States before becoming available but could be held as unavailable funds pending notice of allotment. It is recommended that the regulations be modified so as to require the allotment of these collections before they become available. 26. If collections on account of an auction sale are made by a specially employed auctioneer, he will turn over to the disbursing officer the net receipts only. This amount will be arrived at by deducting his fees from the gross proceeds, and will be covered by 19 the official receipt of the disbursing officer (see para. 93, 183). A complete statemeut of the facts will be made on the sales voucher. 27. If collections on account of sales are made directly by the disbursing officer, he will talce up in his accounts the gross proceeds aa shown by his official receipts. Any expenses which are properly payable from these collections will then be paid on regular dis- bursement vouchers. In short, the disbursing officer will always debit his cash account with the exact amount of his official receipts, which amount will subsequently appear on his account current as a credit to the United States. 28. While the regulations require the quarterly deposit of "Mis- cellaneous receipts," classes 1, 2, and 3, it will be permissible at all times to deposit to the credit of the United States all funds (including '•Miscellaneous receipts," classes 4 and 5) except indi- vidual Indian moneys and special deposits. Such deposits will be required upon change of disbursing officers or upon the filing of a new bond by a disbursing officer. Availability of Collections after Tliey Are Deposited and Covered Into the Treasury. 29. From the chart it will be seen that funds at this point will be classified further into available and unavailable, as follows: (1) Available: "Miscellaneous receipts, class 1," derived from the 3ale of school buildings or plants under the act of April 21, 1904 (33 Stat. 211). "Miscellaneous receipts, class 2." "Miscellaneous receipts, class 3" (with exception noted under group 2 below). "Miscellaneous receipts, class 4." " Miscellaneous receipts, class5." (2) Unavailable: "Miscellaneous receipts, class 1" (with exception noted above). "Miscellaneous receipts, class 3," the availability of which may be deterred by law or regulation. COLLECTIONS AVAILABLE AFTER BEING COVERED. 30. "Miscellaneous receipts, class 2," upon being covered into the Treasury, will revert to the appropriation from which the amdunts were originally paid or withdrawn, from which the sup- plies sold were originally purchased, etc., and thereafter will be handled by the administrative office in the same manner as other appropriation balances. 31. The act of March 3, 1883 (22 Stat. L. 590), provides that " The proceeds of all pasturage and sales of timber, coal, or other products of any Indian reservation, except those of the Five Civilized Tribes, and not the result of the labor of any member of such tribe, shall be covered into the Treasury for the benefit of such tribe under such regulations as the Secretary of the Interior shall pre- scribe; and the Secretary shall report his action in detail to Con- gress at its next session." The act of March 2, 1887 (24 Stat. L. 463), provides "That the Secretary of the Interior is hereby authorized to use the money which has been or may hereafter be covered into the Treasury under the provisions of the act approved March third, eighteen huudred and eighty-three, and which is carried on the books of that department under the caption of 'Indian moneys, proceeds of labor,' for the benefit of the several tribes on whose account said money was covered in, in such way and for such purposes as in his discretion he may think best, and shall make annually a detailed report thereof to Congress." (See note after par. 37.) 32. These statutes relate specifically to moneys heretofore de- scribed as "Miscellaneous receipts, class 3," but "Miscellaneous receipts," classes 4 and 5, are also known by the same title after being covered into the Treasury; viz, " Indian moneys, proceeds of labor." All such funds, regardless of their sources, are carried on the books of the Treasury Department in one general account bearing this title. For the purposes of the Indian Service, how- ever, it is necessary that a record be maintained showing not only what part of these funds was derived at and belongs to each unit of the service, but also what part was derived from each department of the work at each unit. 33. Accordingly, on the central office ledgers, "Miscellaneous receipts, class 3 " (after being covered into the Treasury) will be known as "Indian moneys, proceeds of labor, Indians"; "Miscellaneous receipts, class 4," as "Indian moneys, proceeds of labor, agency," or " Indian moneys, proceeds of labor, School," according to their derivation; and "Miscellaneous receipts, class5," as " Indian moneys, proceeds of labor, , advertising." 34. Until the regulations are amended as suggested in paragraph 25, it seems desirable that, at least in the field , a still further division be made of "Indian moneys, proceeds of labor, School," whenever there is more than one school at a given unit. This should be done because a school frequently devotes considerable attention to the production of revenues of this class in order to obtain addi- tional comforts or facilities for the education of its own pupils. 35. For a check against the accuracy of the aggregate balances shown by the central office appropriation ledger for the different subdivisions of "Indian moneys, proceeds of labor," it will be desirable to keep on the books of the central office a controlling account for this appropriation as a whole. COLLECTIONS UNAVAILABLE AFTBH BEING COVERED. 36. Miscellaneous revenues of the United States arising under sections 3617 and 3618, Revised Statutes, and repayments to appro- priations the balances of which have been covered into the surplus fund of the United States remain unavailable to the Indian Service after being covered into the Treasury. 37. The Congress or the administrative office has thought it wise to defer the time at wliich certain tribal funds will become available for disbursement. Such funds will be carried on the ledgers as "Unavailable funds" pending the fulfillment of the conditions under which they will become available. They will then assume the status of other available funds and become subject to allotment and disbursement in the usual manner.' ADMINISTRATIVE OFFICERS' ACCOUNTING. GENERAL THEORY. 38. The Indian Service has about 1,100 appropria- tions. Some of these are used only at single units, others at small groups of units, and others throughout the entire service. The number and variety of these appropriations makes the appropriation accounting for the Indian Service more difficult and complex than it would be if there were only one or a very few appro- priations. PBOPOSEai ACCOUNTS. 39. To meet all requirements, an accounting system must provide currently at each field office the follow- ing information relative to each appropriation except "Special deposits" and "Individual Indian moneys": (a) Treasury cash: Balance of allotments which is available for advance to the disbursing officer or for direct settlement of claims by the Treasury Depart- ment. 1 After June 30, 1918, all tribal funds, Including "Indian moneys, proceeds of lalwr," are subject to specific appropriation by Congress annually (see sec. 27, act of May 18, 1916). 20 (b) Disbursing officer's cash: Amount in hands of disbursing officer or subject to bis check, including balances of advances and collections. (c) Allotments: Balance of funds which have been allotted and which are still available for encumbrance. (d) Encumbrances : Balance of actual or contingent liabihties which remain to be hquidated by payment or cancellation. (e) Unavailable funds : Balance of funds in the cus- tody of the disbursing officer which have been collected but which are not available for disbursement. 40. For "Individual Indian moneys" and "Special deposits" it is necessary to show only the amount of disbursing officer's cash under the several subtitles (see par 16) and the amount in individual Indian banks. 41. These accounts for individual Indian moneys and special deposits will serve as controls over subsidiary records showing the individual ownership of such moneys and also over the various roUs which the officer must prepare quarterly as a part of his cash accounts. 42. A controlling account will also be kept for all moneys deposited to the credit of individual Indians in bonded banks. 43. In the central office the following controlling accounts will be carried for each appropriation in the service except "Special deposits" and "Individual Indian moneys" : (a) Treasury cash: To show balance of the appro- priation in the Treasury available for advance and for direct settlement of claims. Except for requisitions, auditor's claim certificates, and transfer and counter warrants in transit, the balance of this account will agree with the balance shown by the appropriation accounts in the Division of Bookkeeping and Warrants. (6) Disbursing officers' cash: To show aggregate balance of the appropriation in the hands of all dis- bursing officers or subject to their checks. Except for items in transit, the balance of this account will correspond with the aggregate of balances reported by the field officers on their monthly trial balances of appropriations, (c) Uncovered deposits: To show amount of de- posits with the United States Treasurer made by disbursing officers but not yet covered into the Treasury. (d) Available funds : To show balance of appropria- tion subject to allotment. (e) Allotments: To show balance of allotments which has not been encumbered, this balance corre- sponding to aggregate of balances reported under the same caption by field officers on their monthly trial balances of appropriations. (/) Encimabrances : To show balance of unliquidated encimibrances, this balance corresponding to the aggre- gate of balances shown under the same caption by field officers on their monthly trial balances of appro- priations and also with their detailed reports of unliquidated encumbrances. (g) Unavailable funds: To show balance of funds collected by field officers but not available at the time of their collection and not yet deposited to the credit of the United States. ALLOTMENTS. 44. The term "allotments," as used herein, refers to portions of an appropriation set aside or reserved for use at specific units of the service. 45. Allotments will be made as at present, by the Commissioner of Indian Affairs, on estimates sub- mitted by field superintendents. 46. Beginning with the fiscal year 1918 the appro- priation "Purchase and transportation of Indian sup- phes" wiU be allotted to the field in the same manner as are other funds, except that no effort will be made thus to set aside the amount required for the entire year. Allotments will be made from time to time according to the needs of the respective units. 47. AU allotted funds except miscellaneous receipts of the various classes will be advanced to the disburs- ing officer from the United States Treasury before be- coming available for disbursement by him. 48. It wiU at times be necessary, however, or at least desirable, to allot collections and repayments before they have been placed to the credit of the proper appropriation on the books of the Treasury Department. Such allotment will be especially neces- sary near the end of the fiscal year, in order that repay- ments to annual appropriations may be used before the appropriations become unavailable. The account "Available funds" in the central office appropriation ledger will show the amoimts that can be safely allotted at that time. 49. All allotments made for a fiscal year and not disbursed or obligated by actual encumbrances (see par. 55) on June 30 will lapse on that date. ENCUMBRANCES. 50. The term "encumbrances," as used herein, refers to portions of allotments which are set aside to meet actual or expected liabihties. Classification of Encumbrances. 61. Encimibrances may be classified as (1) Positive or (2) quasi. 52 . Positive encumbrances represent actual liabilities of the service or contingent obhgations which will be- come actual liabihties upon the delivery of supplies or the rendition of services for which either oral or written contract has been made; as for example, by an order for goods, by the appointment of an additional regular employee, or by an informal agreement for painting a building. 21 53. Quasi encumbrances represent estimated future expenditures of money which are not based upon any contractual obligation; for example, expected open- market purchases from Indians and estimated amounts required for travel expense. 54. One of the primary purposes of fund accoimting is to show balances of allotments available for further encimibrance and thereby to avoid involving the Gov- ernment in any contract or other obligation for the future payment of money in excess of appropriations (sec. 3679, R. S.). For this reason it is quite as im- portant to sot up an encumbrance to cover a proposed expenditure of $10,000 for the open-market purchase of beef from Indians from time to time as it is to set up an encumbrance of $10,000 to cover a formal contract for the purchase of the same quantity of beef. Similarly, even though no formal contract is made, if it be known that wagon transportation of supplies at a given unit will cost approximately $4,000 during the year, there is no justification for ignoring the antici- pated disbursement. In fact, to ignore such items in the formal records would make it necessary for admin- istrative officers either to rely upon their memories or to maintain supplemental records of expected disburse- ments that must be made from apparently \mencum- bered balances. 55. It must be kept in mind, however, that after June 30 quasi encumbrances can not be considered as outstanding charges against the balances of appro- priations for the preceding fiscal year (see 21 Comp. Dec, 822, and decision of June 15, 1916, in appeal No. 25901). Consequently, all such encimabrances must be closed out each year before the trial balance for June 30 is submitted. After June 30 the annual appropriations for the preceding fiscal year will be available only for the liquidation of positive encum- brances raised on or before Jime 30. Authorization of Encumbrances. 56. By order No. 7, approved by the Secretary of the Interior May 9, 1916, the former practice of requiring disbursing officers to obtain specific authority to encumber funds allotted to them was discontinued and a system of allotting funds by activities and permit- ting allotments to be encumbered without further authorization was adopted. 57. The order above referred to provides as follows : 11. Oeneral authority for incurring. — General authority is hereby conferred upon disbursing officers to incur liabilities and make expenditiu-es which are legal and proper from funds allotted to them, not to exceed $500 in any one case, provided the funds are used only for the activities for which they are allotted. This does not apply, however, to salaries of regular employees or to the pur- chase of passenger-carrying vehicles (including motorcycles), or to typewriters, adding machines, check writers, and other mechanical labor-saving office devices; electric lamps, brief cases, desks, chairs, and other ofiice furniture; or any articles which can be pur- chased under existing general contracts, either for the Indian Service or for the executive departments at Washington, at prices which, according to tables distributed annually by the Indian Office, are lower (transportation considered) than prices otherwise obtainable. 12. Expenditures not covered by general authority. — Permission must be procured from the Indian Office before any liability is incurred for any purpose specifically excepted from the general authority conferred by the preceding section and in any case where the amoxmt involved is more than $500. This requirement may be waived in cases of exigency as defined in Indian Office Circular No. 925 and request for permission may be made after the liability is inciured, provided a full and satisfactory explanation of the necessity for such action is submitted with the request. 14. Expenditures, caution as to legality, etc. — Before inciuring any liability a disbursing officer must be sure (1) that the proposed ex- penditure would be legal; (2) that it is permissible under office regulations and decisions of the Comptroller of the Treasury; and (3) that there is an available balance in his allotment under the applicable appropriations or fund. Should there be any doubt on any of these points, action should be deferred until the question is presented to and decided by the Indian Office. 58. It is beHeved to be desirable to permit field officers thus to encumber without further authoriza- tion the allotments granted them, but it seems unnec- essary to make the allotments by activities in order to control the operations of field officers. Field opera- tions can be effectively controlled by examining the field monthly reports of such operations that wiU be produced from the general accounts herein proposed. 59. "Miscellaneous receipts, class 4," and "Miscel- laneous receipts, class 5," which may be expended immediately upon their collection, will be handled as provided by the sections quoted above. APPROPRIATION SYMBOLS. 60. In order to facihtate reference and posting, a symbol will be provided for each appropriation. Be- fore they are numbered, the appropriations will be clas- sified according to their general characteristics, and con- secutive numbers will be assigned to appropriations in each class. Enough numbers wUl be left unassigned to be applied to any possible additions to each class. 61. To each appropriation for the fiscal year 1917 will be given the same number that was assigned to the corresponding appropriation for the fiscal year 1916, this number, however, being preceded by the letter "A." For 1918, the letter "B" will be used; for 1919, the letter "C," and so on. This plan will make it unnecessary to memorize new symbols each year. nELD RECORDS. THE APPROPRIATION LEDGER. 62. The proposed appropriation ledger will show on each sheet the complete status of one appropriation in so far as it has been allotted to the vmit where the ledger is kept (Exhibits 2-2 5a). 63. Sheets for appropriations other than "Indi- vidual Indian moneys" and "Special deposits" 22 (Exhibits 2-24) have debit and credit columns for each of the following accounts: (1) "Treasury cash/' (2) "Disbursing officer's cash," (3) "Allotments," (4) "Encumbrances," (5) "Unavailable funds." 64. The first two accounts will normally show debit balances; the last three will normally show credit balances. They arc arranged on the sheet accord_ ingly. The first two accounts show the general loca_ tion of all funds; the other three accounts show the avaUabUity of the same funds. These two groups will be known, respectively, as "Fund assets" and" Fund surplus" and will at all times be equal in amount; in other words, each ledger sheet will be self-balancing. The fimctions of these accounts are described in paragraph 39. 65. AU entries in the ledger will be made through the medium of journal vouchers. No original entry will be made in the ledger. 66. On the ledger sheet for "Individual Indian moneys" (Exhibit 25) provision is made for classi- fying disbursing officer's cash according to source, as explained in paragraph 16. 67. The sheet for "Individual Indian moneys" and "Special deposits" (Exhibit 25a) is similarly arranged. In the column "Total I. I. M. and S. D." will be en- tered the total of each posting made under "Disburs- ing officer's cash" in this section of the ledger. 68. Provision is abo made on this sheet for two other accounts, viz, "Individual Indian banks, con- trolling accoimt" and "Individual trust funds." Totals of all deposits in and withdrawals from indi- vidual Indian depositary banks will be posted to the debit and credit, respectively, of the former account. The aggregate of balances shown by check registers for these banks must therefore correspond with the balance shown in this controlling account. 69. Individual trust fimds wall receive the contra entry for each item appearing in " Disbursing officer's cash" (under "Special deposits" or " Individual Indian moneys") and "Individual Indian banks, controlling account." This account will therefore measure the total UabUity of the officer as trustee of such funds and will make this portion of the ledger self-balancing. JOURNAL VOUCHERS. 70. Journal vouchers have been designed to cover all transactions affecting appropriations. With the exception of official receipts (par. 163), disbursement vouchers (par. 94), and encimibrance docimients (par. 82), they will be numbered serially from 1 up for each unit and Sled in loose-leaf binders. Each form win also carry instructions as to the necessary joTirnal entries. Such journal vouchers as require maihng have been designed for use in window enve- lopes. 71. Journal vouchers which will be entered in the field appropriation ledger fall into two main groups: (a) Vouchers covering transactions which will be posted by the central office directly from copies of such vouchers; e. g., allotments of fimds, deposits of funds, and claim settlements. (&) Vouchers covering transactions which will origi- nate in the field and concerning which the central office will have no knowledge before the submission of the field officer's reports; e. g., purchase orders, other encumbrances, collections, and payments. 72. ' The color scheme described below is designed to promote accuracy and convenience in the handling and posting of these vouchers: (a) ' Salmon will be used for aU copies for the field appropriation ledger clerk (whether originating in the field or in Washington) covering transactions which will be posted by the central office directly from copies of the vouchers. These wiU be entered on the appro- priation ledger and abstracted on the monthly trial balance as "Washington journal vouchers" and "Washington transactions," respectively. (b) * Blue will be used for aU copies for the field ap- propriation ledger clerk covering local field transac- tions which will be brought into the central office records from the periodical reports of field officers. These will be entered in the appropriation ledger and abstracted on the monthly trial balance as "Field journal vouchers," and "Field transactions," respec- tively. (c) * Pink will be used for all copies for the indi- vidual Indian bank clerk. (d) * Yellow wLQ be used for all copies for transmittal to the central office which are to be entered directly on the ledgers of that office. (c) * White win be used for all copies for the public, as, for example, orders to be sent to merchants and receipts to be dehvered to payers of money. A detailed description of these vouchers, their use, and the method of preparing them follows : Allotment of Funds (Exhibit 26). 73. * This will be a salmon form received from the central office, advising of allotments of funds that have been made to the unit. withdrawal of Allotment (Exhibit 46). 74. ' This will be a salmon form received from the central office, advising of the withdrawal of allotments previously made. Advance of Funds (Exhibits 27, 27a). 75. ' This will be a salmon form received from the central office advising of the issuance of a requisition on the Secretary of the Treasury for funds. The en- tries provided for thereon will be made not upon the receipt of this notice but upon advice from the Treas- urer that the funds requisitioned have been placed to the official credit of the disbursing officer. 1 The color schema outlined Is tentative only and is subject to modification. 23 Purchase Order (Exhibito 78, 7$). 76. * This will be a form in duplicate used for placing orders for supplies or services. If an order is given pursuant to a contract that has previously been set up as an encumbrance, the duphcate (blue) copy will not be used. Additional copies will be made for the use of storekeepers and employees in charge of outly- ing stations, etc. 77. ' For placing orders that raise encumbrances one white and one blue copy will be used if only one appropriation is involved. An extra blue copy will be made for each additional appropriation in- volved. The appropriations to be used in making payment will be indicated in the spaces provided therefor at the bottom of all blue copies which have been used. Postings will be made from these blue copies to the debit of "Allotments" and the credit of "Encumbrances" under the proper accounts in the ap- propriation ledger and the documents filed as directed in paragraph 95. The method of recording payments on these forms is described in paragraph 97. MIscellsneoaB Encombrance Beeord and Jaamal Voucher (Gxhibll 80). 78. * This will be a blue form for use in settmg up journal entries for all encumbrances except those aris- ing from purchase orders (described in pars. 76, 77). 79. All original entries raising encumbrances or mak- ing changes therein, except Uquidations through pay- ment, will be made in that section of the form bearing the caption "Original entries," entries setting up the encumbrance or increasing the amount thereof being made in the credit column, and entries decreasing the amo\mt in the debit col\mm, the new balance bemg extended after each entry. All such entries will be posted to the appropriation ledger as directed on the form. 80. The number and amount of each voucher cover- ing a payment under an encumbrance will be posted in the column " Liquidations." The new balance will be extended after each entry. 81. When the exact amount of an encumbrance can not be determined the best estimate that can be made will be used. Thus -the encimabrance to be set up on account of a contract for electric current to be fur- nished at a specified price per kilowatt hour can not be determined definitely, but must be estimated. Likewise the amount required during the year for the wagon transportation of supplies, or for open market purchases of wood, hay, coal, and beef from Indians, can be estimated only. 82. Journal vouchers for miscellaneous encum- brances wiU be given numbers in a scries considerably removed from the series used for purchase orders, documents of each class being numbered consecutively. 1 The color scheme ontltaed Is tentatiTe only and Is subject to modtfloation. Sabmlasion of Qatai for Washington Payment (Exhibit 47)— NoUce of Claim Parment (Exhibit 48). 83. 'This will be a form in triphcate, the original of which win be white, the duphcate salmon, and the triphcate yellow. It wUl be prepared for aU claims forwarded to the central office for settlement. Upon settlement, the duphcate of the form will be completed by the central office and returned to the field, where the indicated entries wiU be made in the appropria- tion ledger and on the encumbrance record. The triphcate, the yellow copy, will be used in posting the transaction to the central office ledger. Deposit of Funds (Exhibits 37, 38). 84. * This will be a form in duphcate, the original of which will be yellow and the duphcate salmon. It will be prepared for all deposits made to the credit of the United States, and the origmal, after a descrip- tion of the certificate of deposit has been entered, will be forwarded to the central office, together with the duplicate certificate. 85. Appropriation ledger entries will be made from the duphcate copy at the time the check for deposit is drawn. Deposits to Credit of Individual Indians (Exhibits 34, 36, 38). 86. This will be a form in triphcate used for makmg all deposits to the credit of mdividual Indians, exclu- sive of transfers between bank accounts of such individuals. 87. 'The original of this form (white) wiU be used as a remittance letter, the duphcate (blue) as a journal voucher by the appropriation ledger clerk, and the triphcate (pmk) as a postmg copy by the individual Indian bank clerk. The method of preparing the two copies first named will be apparent from an examina- tion of the forms. 88. The appropriation ledger clerk will make use of only the data appearmg under "Appropriation ledger entries" at the bottom of the duphcate copy. In making a deposit of this kind it will be necessary to ascertain the amount derived from the various classes of mdividual Indian moneys under "Disbursmg offi-- cer's cash," as these several accounts must receive credit ui the appropriation ledger. The total of the deposit will be debited to "Individual Indian banks, controUing accoimt," as provided in the form. Transfers Between Individual Indian Bank Accounts (Exhibits 31, »2, 33). 89. Remarks under "Deposits to credit of mdi- vidual Indians" apply generally to this form. The journal entry on the copy for the appropriation ledger clerk will be prepared, however, by merely entering the total of the transfer as a debit to "Individual Indian banks, controlhng accoimt," and as a credit to "Individual trust funds." (See pars. 139, 140.) 24 Miscellaneous Journal Voucher (ExUblt 42). 90. ' This will be a blue form. It has been designed to record miscellaneous transactions not provided for by the forms described above; for example, interest credits on bank accounts of individual Indians and those of the disbursing ofl&cer, and corrections of errors made in recording receipts and disbursements. A dupUcate of this form will be prepared for trans- mittal to the central office with the monthly trial balance and, when necessary, a copy will be furnished the general bookkeeper. Miscellaneous Journal Toucher (Exhibit 46). 91. 'This will be a salmon voucher prepared in the central office, covering transactions originating in that office for which no specific form is provided. Exam- ples of such transactions are settlement of transfer vouchers and transfer of disbursing officers' balances of continuing appropriations between fiscal years. Notice of Bills of Lading and Transportation Requests Paid (Exhibits 122, 123). 92. * This will be a sahnon form received from the central office advising of the payment of bills of lading and transportation requests. It wiU be used by both the appropriation ledger clerk in liquidating his "Encumbrance" account and by the general book- keeper in liquidating his "Freight and transportation payable" account. Offlcial Receipts. 93. Entries wUl also be made in the appropriation ledger from official receipts (Exhibits 51-55). One of these receipts wiU be prepared in quadruplicate for each collection, the original going to the payer, the duplicate to the auditor, and triphcate to the central office. The fourth copy (Exhibit 55) wiU be used in making the necessary entries (either individually or collectively) in the appropriation ledger, instructions for which will be found printed on the inside of the receipt book cover (Exhibit 51). (See also pars. 163, 174.) Disbursement Vouchers (Exhibit 57). 94. The field office copies of all disbursement vouchers will have printed thereon a form similar to that shown in Exhibit 57. This is designed to faciU- tate the liquidation of encumbrances, complete in- structions concerning which appear on the form. The method of making such liquidations will be more clearly understood after an examination of Exhibit 56. These vouchers wiU be given a separate series of numbers as at present. ENCUMBRANCE RECORD. 95. Original entries on encumbrance docmnents will, as stated in paragraphs 77 and 79, be posted imme- diately to the appropriation ledger, after which the 1 fhe color scheme ontUned Is tentative only and is subject to modlflcation. documents will be placed in either a vertical file or, preferably, a loose-leaf binder, where they will be arranged in numerical order behind guides bearing the titles and symbols of the appropriations. 96. Payments on account of encumbrances " carried on the miscellaneous encumbrance record (Exhibit 80) wiU be posted in detail to that form in the column "Liquidations," and the imliquidated balance will be extended. 97. Payments on accoimt of purchase orders (Ex- hibit 79) will not be posted in detail to the journal voucher, but the date and number of the disbursement voucher will be noted thereon. Very infrequently such an encumbrance may be in part hquidated, and the amount paid will be noted on the form in addition to the date and number of the voucher, and the unliquidated balance extended. On the disburse- ment voucher in the "Encumbrance" column wiU be entered the exact amount paid, exactly as when pay- ments are made on other continuing encumbrances (see voucher 11, Exhibit 56). No adjustment of en- cumbrance will ordinarily be made before the fraal payment. 98. When encumbrances are fully hquidated the corresponding documents will be transferred from the current to a hquidated file. Thus, since entries to correspond with those made in detail ia the encum- brance record wiU be simultaneously entered in the encumbrance account in the appropriation ledger, the latter account, imder any specified appropriation, wiU control the section of the encumbrance fUe devoted to that appropriation. In other words, the aggregate of the balances in the encumbrance file under any appropriation wiU always agree with the balance of encumbrances on the corresponding page of the appro- priation ledger. 99. No form is provided for the piu-pose of regis- tering encmnbrances, but it may be found advisable, in order to facilitate reference, to maintain a memoran- dum register. Such a register woiild be arranged to show number, name or purpose, and appropriation symbol of all encumbrances. 100. Where large numbers of encumbrances are handled an alternative plan would be to maintain a memorandum card index, arranged alphabetically by names of prospective crethtors. Other plans to meet particxilar requirements may suggest themselves. MONTHLY TRIAL BALANCE OF APPROPRIATION LEDGER. 101. Each field superintendent and the clerk in charge of the Washington local office wiU submit, in duplicate, promptly after the close of each month, a trial balance of his appropriation ledger (Exhibits 76, 76a, 76b). This wiU be supported by the f oUowing documents : (a) Duplicate and triphcate copies of official re- ceipts (Exhibits 53, 54), with an abstract thereof. 25 (J) Disbursement vouchers, with an abstract thereof, except individual Indian money vouchers, which may be withheld imtil the close of the quarter provided a journal voucher showing the amotmt disbursed is furnished. (c) Copies of aU miscellaneous journal vouchers (Exhibits 39 to 44, inclusive). (d) Eeports of unHquidated encumbrances (Ex- hibit 77). The report last named will support the closing balances shown under " Encumbrances" in the several appropriations, a separate report being made for each appropriation. All encumbrances should be described fully enough to make possible an intelhgent audit by the central office. For continuing encumbrances, this description will include a statement of the period covered. 102. Each four-line section of the trial balance is complete in itself and wQl show the opening balance, changes during the month for which it is rendered, and the closing balance under each appropriation. The ilanJc spaces between these sections must not he used for writing. 103. A number will be assigned to each field ofl&ce. This mmiber will be placed in the upper square at the extreme left end of each four-line section of the form. The number of the report wUl be placed in the square immediately below, the first trial balance submitted during the fiscal year being numbered 1, the second 2, and so on. 104. The totals of transactions only will be shown under the proper classifications, and the mmibers of all "Washington vouchers" (see pars. 71a, 72a) relating to a given appropriation wiU be entered in the space provided at the left for that purpose. 105. Special deposits and individual Indian monej^ held as disbursing officer's cash will be brought into this trial balance as a single account, entries to balance those appearing imider "Disbursing officer's cash" being made imder " Unavailable funds." For example, the appropriation ledger shows balances and transac- tions \mder "Disbiirsing officer's cash" in these funds as follows: Opening balance. . Field transactions Closing balance. . . Debit. »12S,427.80 31,820.55 Credit. 122, 647. 82 134,600.53 Then the following balances and transactions will appear under "Unavailable funds": Opening balance. . Field transactions Closing balance... Debit. 122,647.82 134,60aS3 Credit. $125,427.80 31,820.55 106. By selective addition, footings wiU be made at the bottom of the last sheet of the report opposite '' Total, all appropriations." Care should be exercised to see that the total of the debit balances is equal to the total of the credit balances. 107. The "Summary of disbursing officer's trans- actions" at the foot of the form disregards appropria- tions and is compiled from the cash book and check registers. These are column-ruled books so arranged that the figures required for this summary may be obtained by simply adding the columns. 108. Attention is particularly directed to the fact that the items "Collection vouchers, this unit" and "Disbursement vouchers, this unit" must agree with corresponding items shown in the "Recapitulation of registers," general accounts (pars. 243, 246, 320, 321), after proper allowance for collections and disburse- ments made by the central office and other field units on behalf of the local unit. It should also be noted that the amount shown opposite "Balance at close of period" must correspond with the closing balance under "Disbursing officer's cash" opposite "Total, aU appropriations." 109. Extreme care must be exercised to see that the total field debits equal the total field credits and that the total Washington debits equal the total Washington credits before the trial balance is for- warded to the central office. 110. The "Analysis of disbursing officer's cash" is merely an abstract of balances taken from the cash book and check registers. The total must agree with the total shown in the trial balance and the "Sum- mary of disbursing officer's transactions." FIELD PROCEDURE. IN GENERAL. 111. All entries required in this branch of the accoimting system are concisely illustrated by the chart on page 26, which is in turn elucidated by the pro forma joimial entries and explanations that appear below. In considering these entries and the instructions on journal voucher forms, it should be remembered that whenever an account is referred to as "Disbursing officer's cash" or "Encumbrances" the entries called for are to be made on the ledger sheet for the particular appropriation involved under the account headings indicated. 112. Exhibits illustrating jom*nal voucher forms to be used in recording the transactions are referred to in connection with each entry. When multiple- copy forms are involved, only the part of the form that is used in the field is cited. Also, in accordance with the estabhshed procedure in double-entry book- keeping, the accounts preceding the word "To" are to be debited and those following are to be credited. 26 o V 3 ■♦. :« 3 o o (J 1« ^ /.^ — ^„,,.--- / / / 1 t > * ? r s V O u c I ill , * * ? . : ^ ^ t , ii i t V < Ui 4 1 « ♦ ri tl zl * c n H 1 27 ALLOTMENTS MADE (EXHIBIT 2«). 113. If allotments are Treasury funds, the entry will be: Treasury cash I to Allotments $ This entry will set up as a debit the amount that is made available for withdrawal from the Treasury for the benefit of the unit and as a credit the amount that is made available for encumbrance. 114. If allotments are funds collected and in hands of disbursing officer or to be so collected and held (for example, "Miscellaneous receipts, class 2") the entry will be: Unavailable f tmds $ to Allotments $ This entry will reduce the unavailable balance of collected funds and place the amount involved to thfe credit of "Allotments," where it wiU be subject to encumbrance. This entry and the reverse, shown in paragraph 115, will occur very infrequently (see par. 21). ALLOTMENTS WITHDRAWN (EXHIBIT 46). 115. Allotments $ to ' Treasury cash $ or Allotments $ to Unavailable funds $ These entries wiU reverse those described in para- graphs 113 and 114. TREASURY ADVANCES (EXHIBIT 27). 116. Disbursing officer's cash $ to Treasury cash $ This entry will reduce the Treasury balance subject to withdrawal and increase the balance charged to the disbursing officer. (See par. 185.) COLLECTIONS, EXCEPT INTEREST CREDITED ON INDIVIDUAL INDIAN BANK ACCOUNTS— SEE PARAGRAPH 141 (EXHIBITS 51 TO 55). 117. Disbursing officer's cash $ to Allotments ._ $ or Unavailable funds $ or Individual trust funds $ The debit side of this entry wUl increase the balance charged to the disbursing officer. The credit entry to be made will depend upon the nature of the col- lection. 118. If the funds collected, exclusive of "Special deposits" and "Individual Indian moneys," are im- mediately available for disbursement, they will be credited to "Allotments," for their collection will act automatically as an allotment. (See pars. 22 to 25.) Such collections will consist of miscellaneous receipts, classes 4 and 5 (see pars. 20c and 20d), and overpay- ments from current appropriations. If the recommen- dation contained in paragraph 25 is adopted, collec- tions of miscellaneous receipts, classes 4 and 5, will be credited to "Unavailable funds" pending allotment. 119. If the funds collected, exclusive of "Special deposits," are not immediately available for disburse- ment they will be credited to "Unavailable funds." Such collections wiU consist of miscellaneous receipts, classes 1, 2, and 3 (see pars. 20f, 20g, and 20h). 120. If the fimds collected are "Special deposits" or "Individual Indian moneys," they will be credited to "Individual trust funds" (see pars. 2Ce, 20i). 121. All collections except interest credited by de- positary banks, wiU be attested by official receipts and the amounts will be entered in the cash book and appropriation ledger (see pars. 93, 163, and 174). Interest credits wiU be entered directly from journal vouchers (see pars, 90, 197) in the proper check reg- ister as deposits and in the appropriation ledger (Ex- hibits 42, 90). ENCUMBRANCES RAISED (EXmBITS 79, 80). 122. Allotments $ to Encumbrances $ This entry will reduce the balance available for allot- ment and increase the amount of encumbrances. DISBURSEMENT VOUCHERS, NOT INCLUDING SPECIAL DEPOSIT AND INDIVIDUAL INDUN MONEY VOUCHERS -AND CENTRAL OFFICE PAYMENTS (EXHIBIT 57). 123. Encumbrances $ or Allotments $ to Disbursing officer's cash $ This entry will reduce the amount of cash against which vouchers may be approved and will reduce the balance in "Encumbrances" or "Allotments." If an encumbrance has been raised, the amount paid wQl, upon final Hquidation, be debited to "Encumbrances" for the fuU amount thus set aside. If no encumbrance or insufficient encumbrance has been raised the full amount paid or the amount paid not covered by en- cumbrance will be debited to "Allotments." 124. Adjustment entries will be made to take up any difference between the amount of the encumbrance and the amount of the payment. 28 125. The complete entry will then be; Encumbrances $ Allotments. $ to Disbursing oflBcer's cash $ or Encumbrances $ to Disbursing ofiBcer's cash $ Allotments $ the first fonn being used if the amount paid is greater than the amount of the encumbrance and the second form if it is less. For partial liquidations of continuing encumbrances the entry will be simply: Encumbrances $ to Disbursing officer's cash $ the actual amount of the payment being used (see par. 97). 126. For all entries thus posted to the debit of "Encumbrances" in the appropriation ledger corre- sponding postings win be made to detail records in the encumbrance file. (See pars. 96 to 98.) 127. Necessary expenses of sales and of collection which may be incurred without prior allotment or specific authority and which may be paid from the gross proceeds under miscellaneous receipts, classes 1, 2, and 3 (see par. 21), will be entered as directed in paragraph 1 23 . This entry will result in a debit balance in "Allotments," which nmst be immediately reported, with all the facts, to the central office, with request that the necessary allotments be made. The form of entry for such allotments is shown in para- graph 114. This action should be taken in time to insure the inclusion of the allotment in the month's reports (see pars. 101-110) without delaying the sub- mission of the reports. DISBURSEMENTS ON ACCOUNT OF OTHER UNITS. 128. Until the administrative restrictions on the activities of disbursing officers are modified or re- moved, payments by the disbursing officer of one unit for expenses incurred by other units will not be numerous. Such payments can not properly be made unless the disbursing officer making them has funds to his credit under the appropriation chargeable. When they are made, the appropriation ledger clerk will open an accoiint with "Allotments receivable" under the proper appropriation and wUl post the trans- action as follows : Allotments receivable $ to Disbursing oflBcer's cash $ Upon receipt of notice that an entry covering the transaction has been made on the books of the unit on account of which payment was made, the following entry wiU be made on the appropriation ledger of the ofl&ce making the payment: Treasury cash $ to Allotments receivable $ 129. The account "Allotments receivable" will be set up in the section of the ledger sheet that bears the caption "Unavailable funds, " the caption being erased. In the monthly trial balance the transactions under the account "Allotments receivable" will be merged with those under "Allotments" and reported under that title. These transactions wUl not be carried from one month to the next except in emergencies. If it is necessary to carry them over, the facts should be stated on the trial balance. (See Exhibits 9 and 76.) DISBURSEMENTS BY OTHER UNITS. 130. Upon receipt of notice that payment of an item chargeable against the allotment of his unit has been made by the disbursing officer of another unit the disbvu-sing officer of the xmit benefited will make the following entry (or modifications thereof, as shown in par. 132) : Encumbrances $ to Treasury cash $ CLAIMS FORWARDED TO THE CENTRAL OFFICE FOR PAYMENT (EXHIBIT 47). 131. No journal entry wiU be required, but an adequate encumbrance wiU be set up for every claim prior to its transmittal. A carbon copy of the letter of transmittal will be filed with and attached to the encimibrance document in order to show the status of the claim pending its settlement. UQUIDATION ON ACCOUNT OF CLAIMS FORWARDED TO THE CEN- TRAL OFFICE FOR PAYMENT (EXHlBrT 48). 132. The following entry wiU be made from the notice of the payment of the claim upon its return from the central office: Encumbrances $ to Treasury cash _ $ If pajrment is made in an amount differing from the amoimt of the encumbrance, adjustment entries will be made to take up the difference. The complete en- try will then be: Encumbrances $ Allotments $ to Treasury cash $ or Encumbrances $ to ♦ Treasiuy cash $ Allotments I 29 the first form being used if the payment is greater than the encumbrance and the second if it is less than the enc\imbrance. TKANSPOKTATION REQUESTS ISSUED. 133. Pursuant to the procedure recommended in paragraphs 53 to 55, the superintendent of each unit wUl provide for estimated amounts required for pay- ment of travel expenses by setting up blanket encum- brances, to each of which (if transportation requests axe to be used) a memorandum sheet, similar to Ex- hibit 83, win be attached, showing the mmaber and date of the transportation request, the points between which travel is to be performed, and the estimated amoimt involved. As requests are issued these facts wni be entered on the memorandum sheet and the estimated cost wUl form a tentative charge against the encumbrance. UQUIDATING ENCUMBRANCES FOR TRANSPORTATION REQUESTS ^ PAID (EXHIBIT 128). 134. As notices of the payment of transportation requests are received from the central office the cor- responding items on the memorandum sheet wUl be canceled and the amount actually paid will be posted under "Liquidations" on the encumbrance record and debited to "Encumbrances" in the ap- propriation ledger. BILLS OF LADING EXECUTED AND PAID (EXHIBIT 122). 135. Encumbrances wUl be set up for aU bUls of lading executed, either by entering a quasi encum- brance for the estimated amount of such bills of lading for the year and handhng individual biUs as executed, in the manner prescribed for handhng transportation requests (pars. 133, 134), or by setting up an encumbrance for each bill of lading, using one sheet of the "Miscellaneous encumbrance record" (Exhibit 80) for all such bills as may be paid from a single appropriation. INTERUNIT TRANSFERS OF PROPERTY (EXHIBITS 128, 129, 130). 136. Upon certifying a transfer voucher, the re- ceiving officer will set up an encumbrance to cover it if funds are to be transferred, and on receipt of notice from the central office of the settlement of the trans- action will hquidate the encumbrance by the same entry that is required for hquidating other encum- brances paid in Washington (see par. 132). PAYMENTS FROM SPECIAL DEPOSITS AND INDIVIDUAL INDUN MONEYS NOT DEPOSITED TO THE CREDIT OF INDIVIDUAL IN- DUNS (EXHIBIT 41). 137. Individual trust funds.. - $ to Disbursing officer's cash .$ This entry wiU reduce the balance in "Disbursing officer's cash" and also in "Individual trust funds." DEPOSITS TO CREDIT OF INDIVIDUAL INDIANS (EXHIBrrs 34, 36, 36). 138. The entry to cover deposits to the credit of individual Indians will be : Individual Indian banks, con- trolling account $ to Disbursmg officer's c^sh. . $ This entry wiU increase the balance in the controlling account of individual Indian money depositaries and will decrease the balance charged to the disbursing officer under "Special deposits" or under the several subheads of ' ' Individual Indian moneys ' ' (see ' ' Trans- fers to bank accounts" on chart). PAYMENTS FROM INDIVIDUAL INDIAN BANK ACCOUNTS, INCLUDING TRANSFERS BETWEEN ACCOUNTS (EXHIBITS 31, 32, 33, 40). 139. Individual trust funds $ to Individual Indian banks, con- trolling accoimt $ This entry will reduce the balancas of "Individual Indian banks, controUuig account," and "Individual trust funds," (See par. 89.) 140. Transfers between bank accounts will be made by checks of the same series as those used for actual disbursements from individual bank accounts (see pars. 198, 199), the following entry being made: Individual Indian banks, con- trolling account . $ to Individual trust funds $ The above entry wiU merely reverse the one outlined in paragraph 139, INTEREST CREDITED BY DEPOSITARY BANKS ON ACCOUNTS OF IN- DIVIDUAL INDUNS (EXHIBIT 42). 141. Individual Indian banks, con- trolling account $ to Individual trust funds. $ The interest credited will be shown m detail on the statements of individual accounts now submitted by the banks to the disbursing officer and in total on a summary statement. The amount credited to each individual will be entered on his ledger account (Exhibit 94) and the total will be entered as a deposit in the proper check register (Exhibit 93)» DEPOSrrS TO credit of the united STATES (EXHIBITS 87, 38). 142. Treasury cash $ or Allotments $ or Unavailable funds $ to Disbursing officer's cash.. $ 30 This entry will reduce the balance in "Disbursing officer's cash.'' The debit entry to be made will depend upon the nature of the funds deposited. If Treasury funds, "Treasury cash" wiU be debited; if miscellaneous receipts, classes 4 or 5, or miscellaneous receipts, class 2, which have been allotted (see par. 114), "Allotments" will be debited; if miscellaneous receipts, classes 1, 3, or unallotted class 2, "Unavail- able funds" will be debited. 143. The debit to "Treasury cash" will make the amount again available for requisition unless the appropriation is an annual one and the date is subse- quent to September 30 of the fiscal year following that for which the appropriation was made. 144. The debit to "Allotments" will reduce the bal- ance available for encumbrance. As explained in paragraph 118, the collection of miscellaneous receipts, classes 4 and 5, will, under existing regulations, act automatically as an allotment. Conversely, their de- posit will act automatically as a withdrawal of the allotment, for on being covered into the Treasury as "Indian moneys, proceeds of labor," they assume the same status as other moneys in that accoimt, which are available to the field only when allotted. Simi- larly, an allotment under miscellaneous receipts, class 2, will lapse with the deposit of the funds to the credit of the United States. If the recommendation con- tained in paragraph 25 is adopted, deposits of unal- lotted miscellaneous receipts, classes 4 and 5, will be debited to "Unavailable funds." 145. The debit to "Unavailable funds" will reduce the imavaUable balance in the officer's hands. TRANSFER OF DISBURSING OFFICERS' BALANCES OF CONTINUING APPROPRIATIONS (EXHIBIT 45). 146. (c) In the appropriation ledger for the preced- ing fiscal year the following entry will be made : Allotments $ to Disbursing officer's cash . $ (b) In the appropriation ledger for the current fiscal year the following entry will be made : Disbursing officer's cash $ to Treasury cash $ 147. There is no good reason to require fimds of this nature to be deposited to the credit of the United States at the close of each fiscal year if the officer may require money under the same appropriation for the current year. 148. Entry "a" (par. 146) reduces the balances in "Disbursing officer's cash" and "Allotments" under the'accoimts for the preceding year, thus closing the accounts to that extent, whereas entry "b" increases the balance in the hands of the disbursing officer avail- able for disbursement on account of current bills and decreases the balance in the Treasury subject to requi- sition imder the current year's allotment. 149. In transferring balances from the prior to the current year the amoimt of any encumbrances that remain irnhquidated should be reserved if payment is to be made, in the field. Ordinarily, however, there will be no necessity for making such transfers before the liquidation of all encumbrances for the preceding year. CLOSING APPBOPBUTION LEDGER (EXHIBIT 46). 150. On or about September 30 of each year, after which date field disbursing officers are not allowed to make payments from annual appropriations for preced- ing fiscal years, all balances of such appropriations will be retiirned to the United States Treasury. 151. At this time the appropriation ledger accounts for the preceding year (including those of continuing appropriations) wiU be closed by the following entry (after the disbursing officer's balances have been de- posited or transferred as prescribed in paragraphs 142 to 149) : Allotments $ to Treasury cash $ This entry will cover the entire balance in "Allot- ments" under each appropriation and will be made from the notice of withdrawal of allotment (Exhibit 46). This notice wiU be prepared in the central office from the field trial balances for the month of September and will be sent to the field for posting and filing. 152. The balance, if any, left in "Treasury cash" will be equal to the balance of " Encximbrances" and wiU represent unliquidated encumbrances that must be settled through the central office. Any such balances will be disposed of as directed in paragraphs 131 to 136. DISBURSING OFFICERS' ACCOUNTING. GENERAL THEORY. 153. Moneys for which disbursing officers are re- quired to account will come into their hands from col- lections and from Treasury advances. These two sources are respectively represented on the chart on page 31 by the documents through which the items are brought into the officer's accounts, viz, "Official re- ceipts" and "Requisitions." 154. The object to be accomplished by the proposed system of accounts of disbursing officers of the Indian Service is twofold: (1) To show the location of all money — that is, to show whether it is on hand or on deposit, and if on deposit, in what bank; and (2) to classify this money by appropriations. 155. The first object will be accomplished by means of a cash book and a series of check registers supple- mented by a remittance register, collectively referred to herein as "cash records." The second object will be m 32 accomplished by the appropriation ledger (Exhibits 2 to 25). If the disbursing for the field units were han- dled independently of the administrative organization, it would be necessary to provide a separate appropri- ation ledger for the use of each disbursing officer, but as practically all disbursing officers are identified with the units for which they disburse, it will be simpler to consolidate the work in a single ledger, which will serve the purposes of both the disbursing and the adminis- trative officers. This arrangement appears particularly desirable in view of the fact that with four exceptions all school superintendents are also disbursing officers. 156. All funds for which disbursing officers will be required to account to the auditor will be held in one or more of the following forms: (1) On hand; (2) on deposit with local banks to official credit; (3) on de- posit with United States Treasurer to official credit; (4) on deposit in local banks to credit of individual Indians. 157. The effort that has been made at some places in the Indian Service to earmark funds by identifying specific currency or bank deposits with certain appro- priations is not regarded as theoretically correct, de- sirable, or necessary. 158. The correct thiaory seems to be that cash on hand or on deposit is not identified with any particu- lar appropriation. Details of all balances in appropri- ations are constantly available in the appropriation ledger and the aggregate of these balances must at all times correspond to the aggregate of balances shown by the cash records. Also, if deposits in "Individual Indian banks" are eliminated, the aggregate of the bal- ances under "Disbursing officers' cash" in the appro- priation ledger will be equal to the aggregate of the balances shown by the cash book and check registers of official depositories. 159. Under this arrangement any transaction that merely changes the location of disbursing officer's cash will be entered in the cash records only; any transac- tion that merely changes the classification of appro- priations will be entered in the appropriation ledger only, with the exception noted in paragraph 176; any transaction that changes the amount of disbursing officer's cash will be entered in both the cash records and the appropriation ledger, as will also any transac- tion that changes both the location and the classifi- cation of moneys. 160. The following conclusions therefore become ap- parent: (1) Deposits of cash to official credit or trans- fers of cash between official depositaries will be recorded in the cash records only; (2) corrections made on account of the erroneous use of appropriations or the erroneous classffication of receipts will affect the appropriation ledger only (see exception noted in par. 176); (3) collections and disbursements made and deposits to the credit of the Treasurer of United States will be entered in both the cash records and the appro- priation ledger; (4) transfers of moneys held as dis- bursing officer's cash to individual Indian bank ac- counts will be entered in both the cash records and the appropriation ledger. 161. Transfers between the bank accounts of indi- vidual Indians will be entered in both sets of records. This seeming exception to the above rules is due to the fact that such transfers are separated into their ele- ments and treated as disbursements and collections (see pars. 139, 140, 200, 201). 162. In order to facilitate a proper audit, it should be made as easy and as simple as possible for an officer to accoimt properly for moneys that come into his pos- session and as difficult and complex as well as dangerous as possible for him to account for them otherwise. 163. It is believed that a proper audit may be best facilitated by using an accountable-form official receipt (Exhibits 51 to 55). This official receipt will be pre- pared in quadruplicate for all collections, the original going to the payer, the duplicate to the auditor, and the tripUcate to the central office. The fourth copy is the disbursing officer's original record of the trans- action. The official receipts bear printed serial num- bers, and each officer will be required to accoimt for each one issued to him. This receipt will displace the "Certificate of payer" (Form 5-238b), which has little or no value. 164. All bills that may be rendered against Govern- ment debtors, whether for services or supplies, will bear a conspicuous notice that the disbursing officer is required to issue an official receipt for every collec- tion and that no other evidence of payment will be recognized. 165. Facsimile copies of the official receipt form, bearing a similar notice, wiU be framed and hung conspicuously in the offices of all who are authorized to receive money. 166. It wiU be the duty of supervising officials to see that such notices are conspicuously displayed in the offices, to check against the cash book as many of the official receipts as may appear to be necessary to estab- lish the integrity of the records, and to verify the correctness of the amounts shown on a sufficient num- ber of the retained copies of official receipts. 167. The enactment of a statute making it a penal offense for an officer to coUect money on accoimt of the Indian Service without immediately issuing his official receipt therefor would be the final step toward putting this phase of the work on a satisfactory basis. 168. At present, collections may be disposed of as follows: (A) By deposit: (1) To official credit: (a) With Treasurer, U. S. (b) With other depositaries. (2) To credit of individual Indians with bonded depositories. (3) To personal credit of the dis- bursing officer. (B) By disbursement. 38 169. In order to put the records in such shape that they can ho effectively examuiod and to simplify the audit of disbursing officers' accounts, cash payments from collections and direct deposits therefrom to the credit of individual Indians and to the personal credit of disbursing officers will be discontinued. All coUec- ons will be placed promptly to the official credit of the officer in a tlepositary selected for the purpose, and transfers to individual Indian bank accounts and deposits to the pei-sonal credit of the officer will then be made by check. 170. The former practice of permitting disburse- ments to be made in cash either before or after the money is deposited to the official credit of the officer is unwise and will be discontinued except for payments to Indian pupils (see pars. 212 to 218). 171. The practice followed by some disbursing offi- cers of paying vouchers (other than individual Indian money vouchers) by checks on two or more deposi- taries is confusing', and results in an unnecessary increase of work in the audit of the accounts. This practice will be discontinued and all public vouchers will be paid by checks drawn on the Treasurer of the United States unless such a course would result in the transfer of public funds to unauthorized deposito- ries. 172. Likewise the practice of drawing checks on more than one official depository in payment of in- dividual Indian money vouchers wiU be discontinued except under unusual circumstances, and no payment on a single voucher will be made by checks on more than one depository. GENERAL RECORDS AND PROCEDURE. CASH BOOK. 173. In accordance with the theory advanced in paragraphs 157 and 158, no attempt has been made in the cash book (Exhibit 84) to classify moneys by appropriations. Receipts on accountable warrants will not be entered in the cash book, for that book is designed to show only collections and proceeds of checks drawn for cash by disbursing officers (see pars. 212 to 218) and the disposition of such proceeds. In other words, the balance shown by the cash book will repre- sent at all times the actual cash in the possession of the disbursing officer. 174. A consolidated debit entry will be made daily in the cash book to cover all the collections for the day, the total amount entered being the sum of the official receipts issued during the day. This total will be analyzed under two heads: "Collection vouchers" and "Special deposits and individual Indian moneys." The numbers of the official receipts will be shown under the heading "Numbers of official receipts." 175. These official receipts will then be assorted by appropriations, and consolidated postings will be made to the debit of "Disbursing officer's cash" on 5868—17 3 the proper sheets in the appropriation ledger, "Allot- ments," "Unavailable funds," or "Individual trust funds" receiving credit as prescribed in paragraphs 117-120. 176. The total of the column headed "Collection voucher" enters into the "Summary of disbursing of- ficer's transactions" in the monthly trial balance (see pars. 107, 108), which in turn will be checked against "Collection vouchers" in the general accounts. As transactions in "Special deposits" and "Individual Indian moneys" are ignored in the general accounts, a correction made in the appropriation ledger in the original classification of receipts as between "Special deposits" or "Individual Indian moneys" and other appropriations involves a corresponding correction in the cash book (see entry of July 31, 1917, Exhibit 84.) REMITTANCE REGISTER. 177. All deposits of collections wiU be itemized on a remittance register (Exhibit 85). On this register spaces are provided for number, date, drawer, payee, indorsers, drawee bank, and amount. 178. The right-hand end of the form consists of a coupon of the same width as an ordinary deposit slip. It is printed on the back of one end of the sheet and is made to register with the face of that part of the principal sheet when folded over. In preparing a form for a remittance, this coupon will be folded back on the perforated line and a sheet of pencil carbon inserted beneath it. A description of the items in- cluded in the remittance will then be written with an indelible pencil or stylographic pen, thus making at the same time a complete record of remittances and a deposit slip. 179. The total of each remittance will be entered as one item on the credit side of the cash book. CHECK REGISTERS. 180. Forms for three check registers are submitted herewith, one for the United States Treasury (Exhibit 87), one for other official depositaries (Exhibit 86), and one for individual Indian depositaries (Exhibit 93). 181. The check register for the United States Treas- ury is arranged to show deposits and balance on the left-hand or debit side of the page. On the right-hand side provision is made for the nimaber and date of check, name of payee, voucher number, and amount, classified mider "Disbursement vouchers, this unit," "Disbursement vouchers, other umits," and "Other checks." 182. The check register for other official depositaries is also arranged to show deposits and bank balance on the left-hand side of the page. On the right-hand side provision is made for the number and date of check, name of payee, voucher number, and amoimt. 183. All check register sheets are arranged to record 50 checks to the page. They will be numbered in foUo, the folio number forming all but the last two u digits of the check number. These numbers will be printed on the sheets, numbers on the left-hand page running from to 49 and numbers on the right-hand page from 50 to 99. 184. When preparing a requisition on the Secretary of the Treasury for fimds, the central office will make a duplicate thereof (Exhibit 27), which will serve as a notice to the field officer that the funds are in transit. ] 85. Upon receipt of advice from the Treasurer that the amoimt requisitioned has been credited to the account of the disbursing officer, the total of the requisition will be entered in the deposit column of the check register for the United States Treasury, and the amount advanced from each appropriation wUl be debited to "Disbursing officer's cash" and credited to "Treasury cash" on the proper sheet of the appro- priation ledger. (See par. 116.) 186. Similarly, upon the deposit of cash to the offi- cial credit of the officer or the transfer of funds between depositories, postings will be made to the "Deposit'' column of the register for the receiving depositary. 187. The check register for individual Indian banks is discussed in paragraph 193. INDIVIDUAL INDIAN BANK ACCOUNTS. IN GENERAL. 188. Paragraph 101 of " Regulations concerning the handling of individual Indian moneys," approved by the Secretary of the Interior July 14, 1913, provides that— Immediately upon the determination of any funds in the hands of a disbursing officer as the property of an individual Indian, the fundH must be deposited to the Indian's cr6dit in a bank bonded to the United States * » * unless * * * the officer has authority to pay the funds to the Indian owner; in the latter event the officer must make immediate payment. 189. These deposits will be made either to time ac- counts or to open accounts. Both will draw interest, wliich will be credited on June 30 and December 31. Withdrawals will be made by checks signed by or on behalf of the Indian depositor and covmtersigned by tlie disbureing officer. 190. The necessary records for handling individual Indian bank transactions are (1) individual accomit ledgers, (2) check register, and (3) journal vouchers covering deposits to, transfers between, and payments from, accoimts. INDIVIDUAL INDIAN ACCOLNT LEDGER (EXHIBIT 94). 191. This ledger sheet replaces Form 5-142, now in use and is similar in design to the standard depositors' ledger used by banks. 192. A separate account wUl be opened with each Indian for whom moneys are to be deposited, and to each new account will be given the next consecutive number in the series assigned to the bank in which the deposit is made — that is to say, a series of numbers wUl be assigned to each bank when it is designated as a depository and all individual accounts opened in this bank wiU be consecutively numbered. AU sheets will then be arranged in the order of the numbers of their accoimts, and index sheets bearing the name of the bank will be inserted immediately in front of the first account in each bank. CHECK REGISTER (EXHIBIT 93). 19;i. The check books formerly in use wiU be aban- doned, and a check register and checks in pads will be substituted therefor. This check register is designed as a loose-leaf record, consisting of sheets for each de- positary bank grouped in a binder behind properly indexed guides. These sheets wUl record 50 checks to the page and will be numbered in folio, the folio num- ber forming aU but the last two digits of the check number. The columns on the left-hand side of the page will show deposits and balance and columns on the right-hand side will show tlie number and date of check, number of authority for issue, payee, for what issued, depositor and account number to be charged, amount, and total for the month. JOURNAL VOUCHERS. 194. The foUowing journal vouchers wUl be used: (1) "Deposits to credit of individual Indians" (Ex- hibits 34, 35, 36), (2) "Transfers between individual Indian bank accounts" (Exhibits 31, 32, 33), (3) "Mis- cellaneous journal voucher'" (Exhibits 40, 42). These forms are described in paragraphs 86 to 90. PROCEDURE. Deposhs. 195. For all deposits to be made in any bank at any one time the form "Deposits to credit of individual Indians" (Exhibits 34, 35, 36) wiU be prepared in triplicate, showing, on the duplicate, the appropria- tions to be credited. All three copies of this form wUl be turned over to the clerk in charge of the disbursing officer's official account, who wiU verify the total and draw a single check in favor of the bank, placing the number of this check on all copies in the space provided for that purpose. He wUl then mail the original (Exhibit 34) with the check and send the triplicate (Exhibit 36) to the clerk in charge of bank accounts. Individual ledger accounts will be posted from this triplicate and the total wUl be posted m the deposit column of the proper check register. 196. From the duplicate copy (Exhibit 35) the clerk in charge of the appropriation ledger will make the necessary entries to adjust appropriations, as outlined in paragraph 138. 197. When the depositories have furnished quar- terly statements of individual accounts for the periods ending June 30 and December 31 the interest credited to each individual wUl be entered on his ledger account 35 and the total credited to all individuals, as shown by a summary statement from the banks, wUl be entered in tlie "Deposit" column of the check register (see pars. 90, 121). Disbursements. 198. AU checks should be drawn from entries in the chock register — that is, the entry in the register should be made first and the check should be written there- from. This method will insure a complete record of all checks drawn. 199. The individual ledger accounts will be posted from the register and the items checked off as posted. It will be observed that with no additional labor a control is thus established for the accounts carried in each depository. Transfers between bank accounts. 200. Transfers between bank accounts will be sep- arated into their elements and treated as disburse- ments and collections— that is, a transfer will be made by drawing a check of tlie same series that is used for ordinary disbursements, recording it, and including its amount in the "total payments reported to the appropriation ledger clerk (see par. 202). 201. For all such transfers the form "Transfers be- tween individual Indian bank accounts" (Exhibits 31, 32, 33) will be prepared. This will be treated in the same manner as "Deposits to the credit of individual Indians," outlined in paragraphs 195, 196. The ap- propriation ledger entries to be made for this purpose are described in paragraphs 139, 140. Reports to Appropriation Ledger Cleric. 202. At the end of each month the clerk in charge of bank accounts wiU prepare a miscellaneous journal voucher covering all disbursements from these ac- counts during the month and showing the closing bal- ance. This entry will be made as follows : Individual trust funds $ to Individual Indian banks, controlling account $ Exhibit 40 fully illustrates the procedure. 203. For interest credited a journal voucher will be prepared on the same form, the entry being: Individual Indian banks, controlluig account $ to Individual trust f imds . $ Exhibit 42 illustrates the procedure in this case. Control. 204. If paragraphs 138 to 141, which outline entries in the appropriation ledger on account of movement of money carried as "Individual Indian bank accounts," are considered in connection with the foregoing discus- sion of disbursing officer's procedure, it will be observed that "Individual Indian banks, controlling account" m the appropriation ledger wiU receive summary debits And credits of all transactions recorded in the individual ledger accounts. The balance in this ac- coimt wiU therefore control the balances shown in the check registers of depositary banks, which in turn, as explained in paragraphs 195 to 199, will control the balances in the individual accounts carried in the re- spective banks. VeriflcaOon at Interest Credits. 205. Under the present system, on account of the volume of business, it is a laborious task to verify the interest credits to individual accounts in the field and in the auditor's office. 206. These credits should undoubtedly be verified, and in order to facilitate their verification in the auditor's office it is desirable that instructions be issued by the Commissioner of Indian Affairs requir- ing depositary banks to submit semiannual consoU- dated statements including all accounts and showiug total debits, total credits, total balance for each day during the period, and the aggregate interest credit at the close of the period. 207. This credit can be verified mechanically with considerable rapidity, and a test audit of the credits to individual accounts will then be made. INDIVIDUAL INDIAN MONEYS. PUPILS. 208. Practically all individual Indian moneys of pupils wiU be carried to the official credit of disbursing officers. If carried as "Bank accounts " (see regulation quoted in par. 211) they will be treated in the same manner as other individual Indian bank accoxmts. There will be no objection to depositing these funds to the credit of individual pupils, but as the amounts are small the alternative plan is beheved to be more desirable. 209. Whatever plan is followed, the accounts of pupils win be carried on the regular individual ledger sheet (Exhibit 94). The accoimts will be numbered consecutively and the sheets will be fUed in numerical order. 210. This ledger will be controlled either by the ac- count "Individual Indian moneys, pupils" or the ac-- count "Individual Indian banks, controlling account" in the appropriation ledger; by the first if the fimds are carried to the official credit of the disbursing officer and by the second if they are deposited to the credit of individual pupils. 211. Paragraphs 91 to 97 of "Regulations concern- ing the handling of mdividual Indian money," ap- proved by the Secretary of the Interior July 14, 1913, make the following provisions as to these funds : 91. Any money belonging to a pupil of an Indian boarding school , as a pupil rather than a member of his tribe, in or coming into the custody of the disbursing officer of the school, except as provided 36 in paragraph 129, must be reported on the 'Schedule and voucher for individual pupils' money" (Form 5-284), known as pupils' voucher, and reported on the account current as "Individual Indian money, pupils'." 92. A pupils' voucher must be submitted with each account unless no such funds are included in said account. 93. An officer may hold pupils' money in his official account, dis- bursing it in accordance with paragraph 11. or in accordance with sijecial authorities he receives, or he may deposit them [it] under paragraph lOlff, and approve checks under the authority of para- graph 11, or in compliance with special authorities. 94. When convenient a pupil should receipt on the voucher for each cash payment when made to him. However, he must not receipt on the voucher until after the amount for which he is to receipt has been entered thereon, when his signature should be affixed opposite thereto. 95. If at the time of a cash payment it is inconvenient to secure the pupil's signature on the voucher, the same should be taken on Form 5-927. 96. If two or more cash payments are made to the same pupil diuing a quarter on the voucher, each must be listed separately and on a separate line. When it is convenient a pupil's receipt should be taken on the voucher after he has receipted on Form 5-927, and the latter receipt returned to him. In such cases, if two or more payments have been made to the same pupil during the quarter, for which cash receipts on Form 5-927 have been taken, the cash receipt entries on the voucher covering these items should appear as follows: .\moimt paid. Date of cash pay- ment, etc. Signature. 1 $20.00 13.50 July 20 Sept. 31 Marion Taylor. ' i 133.50 The amount receipted for should appear under the dates of payment. 97. If a pupil's receipt for cash payments is not secured on the voucher, the original receipts on Form 5-927 must be submitted with the original voucher and clearly identified in the ' ' Remarks " column. 212. The system of cash payments provided for in those regulations is beUeved to be bad. In lieu thereof, cash payments, when considered necessary or desirable, will be handled through an "imprest" or petty cash system A check will be drawn for cash in an amount sufficient to meet the probable require- ments for, sny, two weeks and delivered to the pupils' cashier. The amount of this check wiU be debited in the cash book (Exhibit 84) to "Pupils' cashier," the posting being made from the check register. 213. Instead of signing separate receipts and also receipting on the voucher for payments, pupils will be provided with check books and will draw checks for all funds which they may require and which may, in the discretion of the proper school officials, be properly payable to them. 214. These checks will bear the account numbers of the individual pupils. They will be nonnegotiable, but they wiU provide a certain amount of business training for the pupils and will serve as vouchers to the disburs- ing officer's accounts. Stubs may be so arranged that the pupil can carry his own account, which he may check up periodically with the office records. 215. As pupils' checks are paid their amounts will be debited to the proper individual accounts and new balances extended. 216. On the last day of each month and at such intermediate times as his fund may require replenish- ing the pupils' cashier will' prepare a journal voucher (Exhibit 39) for the appropriation ledger clerk and submit it, together with his canceled checks, through the disbursing officer. The disbursing officer will examine the voucher and the canceled checks and give the pupils' cashier proper credit in the cash book, retaining the canceled checks for file with his quarterly accounts. 217. Also, unless the petty cash fund is to be re- duced, he wiU draw a check for cash in the exact amount of the canceled checks submitted and dehver it to the pupils' cashier. By this system the pupils' cashier will always have in his possession cash or canceled checks of pupils for the exact amount of the "imprest" fund. 218. Upon reimbtu*sing the pupils' cashier as de- scribed above, the disbursing officer wiU check up the balance of cash held by him and, at least monthly, will see that the aggregate of balances shown by the pupils' ledger agrees with the proper controlling account (see par. 210). GENERAL ACCOUNTING. 219. " General accounting,' ' a^ the term is here used, embraces the systematic recording of all transactions tliat result in the acquisition, disposition, or change in form or ownership of property, exclusive of cash. 220. Cash does not enter into the field general accounts except as its movements liquidate assets or liabilities of the respective units. The movements of cash are fuUy recorded in the appropriation accounts already described. ANALYSIS OF ACCOUNTS. 221. General accoimts will be kept for each unit (such as agency, school, or irrigation project), regard- less of appropriations. Fund accounts for each unit wiU be kept by appropriations. The general accounts kept under each unit will record the movements of 14 classes of assets (recap, accounts 1 to 14, inclu- sive) and 3 classes of liabilities (recap, accomits 15 to 17, inclusive). Such movements will be ex- plained by 11 nominal accounts (recap, accounts 18 to 28, inclusive). The excess of the assets over the liabilities of a unit will be shown at the end of each fiscal year by a surplus account (recap, account 29). There are 29 general ledger or recap, accoimts, classi- fied as follows: I. FIXED ASSETS (u. S.^. 1. Unappraised public domain (par. 222). 2. Land and improvements fpar. 22:i). 3. ISuildings and plant (par. 224). 4. Equipment (par. 225). 5. Live stock (par. 226). II. CURRENT ASSET.S. 6. Stores (pars. 227-235). ;36). 7. Freight and handling (par 8. Local products (par. 237). 9. Accounts receivable (par. 238). III. FIXKD ASSETS (THIBAI,). 10. UnappraisiBd tribal domain (par. 222). il. Land and improvemonts (par. 223). 12. Huildings and plant (par. 224i. 13. Equipment (par. 225). 14. Live stock (par. 226). IV. CURRENT LIABILITIES. 15. Salaries and wages payable (par. 240). 16. Freight and tran.«portation payable (par. 241)'. 17. Sundry accounts payable (par. 242). V. VOUCHER ACCOUNTS. 18. Collection vouchers (pars. 243, 244). 19. Disbursement vouchers (pars. 245,246). 20. Transfer vouchers issued (par. 247). 21. Transfer vouchers received (par. 248). VI. EXPENSE A.VD INCOME ACCOUNT. 22. Operating expense (par. 249). 23. Operating income (par. 250). 24. Other income (par. 251). VII. EXTRAORDINARY CHARGES. 25. Contingencies and losses (pars. 254-258). 26. Per capita, pro rata, and other payments to Indians (par. 259). 27. Prior year expense (pars. 260, 261). 28. Prior year income (par. 262). VIII. CLOSIKO ACCOUNT. 29. Surplus (par. 263). 222. "Unappraised public domain" is a property, asset, or real account which merely recognizes the ex- istence, at the unit on whose books this account ap- pears, of a tract or tracts of public lands reserved or set aside from the public domain for the use of the Indian Service. Such tracts have not been appraised and were not obtained by the Indian Service by pur- chase (thus differing from land and improvements), but are really assets of the unit so long as they are available for use. In order to get these assets on the balance sheet of the unit, a nominal valuation of $1 is assumed, for nothing without an indicated valuation can be recorded in books of accotmt. No entries will be made in this account so long as the public domain remains in the reservation, but if it should be finally disposed of in its entirety, either by withdrawal by the United States Government or by sale or transfer to Indiaits, this accoimt will be closed. UNAPPRAISED PUBLIC DOMAIN. 1. With a nominal valuation of tl merely to recognize the existence of un- appraised public domain reserved for use of tha service, at the same time cred- iting "Surplus." (The debit balance of this account rep- resents fL\ed assets and will be included in the balance sheet. 1 1. With the nominal valuation of il if all unappraised publicdomainis with- drawn from the reservation, allotted, or tran.sferred to Indians, at the same time debiting "Surplus." 2. With the nominal valuation of $1 if all public domain is sold, at the same time debiting ".Accounts receivable." 223. "Land and improvements" is a property, asset, or real account which represents the purchase price or, if that is not known, at least the estimated purchase price of all tracts of land and permanent improve- ments thereon (except buildings), including, in addi- tion to the first cost of the land, all permanent im- provements made after purchase, such as grading, fill- ing in, sodding, terracing, planting trees and shrubs, ditching, digging canals, laying riprap, fencing, sur- vejdng, and monumenting. A fixed property card (Exhibit 103) will be prepared for each of these tracts, showing its location, cost, and character in sufficient detail to identify it. As improvements are made on land their cost will appear first in a cost account (see par. 272). When the project is completed "Land and (W) 38 improvements" will be debited and the cost account credited with the cost of the improvements (see par. 336). This amount should be entered on the fixed property cards for "Land and improvements." If the tract on which the improvements have been made is not mcluded in the card inventory a new card should be prepared; otherwise the cost of the con- struction or improvement work may be added to the card prepared for the tract of land improved. LAND AND IMPROVEMENTS. CREDIT. 1. With the book vahiation of land sold, at the same time debiting '• Ac- counts receivaliie. " 2. With the book valuation of per- manent improvements destroyed, at the sanie time debiting " ( biitingencies and lo-sses." :i. With the book vahie of land and hn- provements transferred to another unit, at the same time debiting "Transfer vouchers issued." 1. With first cost of all land and im- provements purchased, at the same time crediting "Simdrv accounts pav- able." 2. With tlie cost of permanent im- provements subsequently made on land, at the same time crediting either *' Operating expense," or, if improve- ments be made bv other than Govern- ment agencies, "foundry accounts pay- able". (The debit balance of litis account represents fixed as.sets and will be in- cluded in the balance sheet.) 224. " Buildings and plant" is a property, asset, or real account which indicates the cost or the estimated cost of all buildings and inclosed permanent or sta- tionary machinery in the possession of (he unit and owned by the United States Government. Equip- ment should not be included as part of the plant. Plant should consist only of heavy and station- ary machinery that may properly be considered a part of the inclosing buildings, such as elevators, electric wirings, dumb-waiters, furnaces, chandeliers, or fire- places. (In this connection see par. 225, describing equipment.) From time to time, as permanent im- provements arc made in buildings, this account will be debited and the construction and engineering cost accounts credited. (See par. 336.) BUILDINGS AND PLANT. 1. with cost price of all buildings and plant purchased, at the .same tune crediting "Sundry accounts payable." 2. With cost of buildings and plant constructed or betterments made by local .shoi)S of the u'lit, at the same time crediting "Operating expense." (The deliit balance of this account represents fixed assets and will be in- cluded in the balance sheet.) 1. With book value of buiidings and plant sold, at the same time debituig "Accounts receivalile." 2. With book value of buildings and plant destroyed, at tlie same time debit- mg "Ckintingencies and losses." S. With book value of buildings and plant transferred to other units, at the same time deliltiiig "Transfer vouchers issued." 225. "Equipment" is a property, asset, or real account which indicates the cost or the estimated cost of all fixed or lasting property not included in "Land and improvements" or in "Buildings and plant" (see par. 222 to 224), which is used in the conduct of busi- ness. Equipment and other real or fixed assets may be distinguished from expendable property, such as supplies and material, because fixed assets do not materially change form in the course of their use, whereas supplies and material disappear as such when used. "Equipment" represents the value of furniture, tools, implements, wagons, automobiles, motorcycles, and other movable articles that are not materially changed by use. This account will receive many debits by reason of frequent purchases and issues from stores and many credits through losses, breakages, and transfers. All items of property that do not properly or naturally fall into one of the other general classi- fications of fixed assets shoxild be classified under this heading. EQUIPMENT. CBEDIT. 1. Witb purchases, at the same time crediting "Sundry accounts payable." 2. With stores issued, at the same time crediting "Stores" and "Freight and Handling." 3. With equipment acquired by con- struction, at the same time crediting "Operating expense." 4. With transfers from another unit, at the same time crediting "Transfer vouchers received." (The debit balance of this account represents iixed assets and will be In- cluded in the balance sheet.) 1. With book valuation of equipment lost, destroyed, or stolen, at the same time debiting "< ontingencies and loss- es." 2. With book valuation of equipment transferred toanotherunil ofthe service, at the same time debiting "Transfer vouchers issued." 3. With book valuation of equipment dropped from account by sale, at the same time debiting "Accounts receiv- able." 226. "Live stock" is a property, asset, or real account which indicates the cost or estimated value of aU live stock at the unit, \^hether to be used as work animals, for breeding, or for subsistence. This classification will include horses, nu les, sheep, goats, cattle, pigs, and other animals. Debits to this ac- count will be made as a result of puj-chases and of natural increases. Credits will be mat'e as animals die, or are sold, lost, stolen or trunsf erred. LIVE STOCK. DEBIT. CRKDII. 1. Witb purchases, at the same time crediting "Sundry accounts payable. ' ' 2. With natural increases (by birth), at the same time crediting "Operating expense." 3. With book value of animals re- ceived by transfer from another unit, at the same time crediting "Transfer vouchers received." (The debit balance of this account represents fixed assets and will lie in- cluded in the balance sheet.) 1. With book valuation of animals slaughtered for subsistence, at the same time debiting "Local products" or "Operating expense." 2. With book valuation of animals dropped from account by reason of losses by death, theft, or otherwise, at the same time delating "Contingencies and losses." 3. With book valuation of animals transferred to other units of the service, at the same time crediting "Transfer vouchers issued. " 227. "Stores" is a property, asset, or real account wliich represents the cost price < f unused property held in stock for future issiie. STORES — THEORY OF COSTS. 228. The cost of supplies issued from the local storehouse to the different departments of the unit may be said to include the follow- ing elements: (1) Prime cost, per contract; (2) overhead expenses of contracting for and ordering supplies in the central ofhce; (3) cost of transporting such supplies from central warehouses in Chicago, St. Louis, and San Francisco, or other points, to storehouses in the field, including (a) salaries and wages at warehouses, {b) cartage in and cartage out, (c) all other expenses of operating warehouses, (rf) freight from central warehouses to field storerooms; (4) cost of hand- ling supplies in local storehouses from date of receipt to date of issue, including (a) cartage and delivery, (6) salaries and wages of storekeepers and assistants, laborers, etc., (c) all other expenses of operating storeroom. 229. The cost of purchasing and handling supplies should be added to the prime cost of all supplies used in any activity in order to determine the cost of that activity; in other words, the cost of supplies must be determined by computing the total expendi- ture incident to their acquisition and their delivery at the places where they are needed. (T8) 39 STOBES — APPLIED COSTS. 230. This theory should not be lost sight of, b>it all supplies should be followed from contractor to central warehouses and from central warehouses to local storehouses at prime cost and should be issued at prime cost plus a percentage to cover costs of handling, freight, cartage, and storage. Therefore the cost of supplies other than the prime cost will not appear until the supplies are actually issued. 231. The cost of stores on hand will therefore l>e represented by two recap, accounts — "Stores," the prime cost, and 'Freight and handling," the undistributed or indirect cost. 232. The account 'Indirect cost of supplies," in the cost ledger will contain all charges incident to the purchase, handling, and storage of supplies, including pro rata charge for services of the central warehouses, transportation and cartage on supplies, and all charges for handling supplies at local storeroom. At the end of each month the total of this account will be carried to the debit of "Freight and handling" and a corresponding credit will be made to "Operating expense" under ''Transfers." in the cost account "Indirect cost of supplies." 233. It is technically correct to add the cost of handling each article of supplies to the prime cost of the article, but the cost of handling can not be exactly determined, in view of the fact that the expenses of the central office and the expenses of the central warehouses can not be definitely allocated to any particular requisi- tion. 234. In practice, the total cost of handling supplies may be allocated to the several projects whereon the supplies were used, on the theory that the ratio of consumption of supplies to the cost of handling is constant, or practically so. 235. I'^or this purpose, at the close of each month the percentage which "Freight and handling" bears to "Stores" will be deter- mined bj' comparing the balances of these two accounts as shown by the recap. This percentage will be added to the amount of all requisitions covering issues during the following month. (^See note following Transaction 12.) STORES. DEBIT. 1. With purchases, at the .same time crediting "Sundry accounts payable " 2. With transfers of stores trom other units, at the same time croditing"Tran.s- fer vouchers received. " (The debit balance of this account represents current assets and will be included m the l)alance sheet.) CREDIT. 1. With booli value of Stores issued, at the same time debiting the proper ex- pense or asset accoimts alTected. 2. With book value of stores destroyed by lire, tornado, flood, or otherwise,' at tlio same time debiting "Contingencies and losses. " 3. With book value of all stores trans- ferred to other units, at the same time debiting "Transfer vouchers issued.'' 236. "Freiglit and htuidliiig" is an asset or real account which indicates the undistributed charges for the purchase, transportation, storage, and delivery of supplies. It represents an additional cost of stores and may therefore be considered as increasing tlie asset value of stores. FREIGHT A.ND HANDLING. CREDIT. 1. .\t the end of each month with the net total of the cost account "Indirect cost of supplies," at the same lime cred- iting "Operating expense." (The debit balance of this account rep- resents current assets and will be in- cluded in the balance sheet.) 1. With pro rata distribirtlon of charges among cost or fixed-asset ac- counts to which stores are issued each month, at the same time debiting "Op- erating expense " or fixed-asset accounts. 237. '"Local products" is a property, asset, or real account which indicates the production or purchase cost of supplies acquired at the unit by manufacture, agriculture, or local purchase, to -which, obviously, no surcharge for freight and handling should be added. Such supplies, if obtained in considerable quantities and held in stock for future issue, should be recorded on card inventories in the same manner as stores and should be issued upon requisitions. LOCAL PBODCCTB. UEUIT. CREDIT. 1. With production cost of supplies acquired by manufacture, agriculture, horticulture, stock raising, etc., at the same time crediting "Operating ex- pense. " 2. With cost price of ail supplies pur- chased locally u]X)n which no surcharge should be added, at the same time crediting "Sundry accounts payable." (The debit balance of this account represents current assets and will be included in the balance sheet.) 1. With total of requisitions covering issues of local product,';, at the same time debiting the proper operating ex- pense or fixed-asset account. 2. With book value of local products destroyed by fire, tornado, flood, or otherwise, at the same time debiting "Contingencies and losses." ;;. With book value of all local prod- ucts transferred to other urdts, at the same time debiting "Transfer vouchers issued." 238. "Accounts receivable" is an asset or real account which indicates the amount due the unit for services rendered or property sold. ACCOUNTS RGCISIVABLK. DEBIT. CREDIT. 1. With the total amount of all biUs ' 1. With amount of all coliecUans, at rendered, at the same time crediting j the same time debiting "Collection "Operating income" or "Other in- vouchers." come." (The debit balance of this account ) represents current a.ssets and will be included in the^ balance sheet.) 239. "Accounts ])ayable/" for convenience in ana- lyzing, is subdivided into three control accounts: (1) "Salaries and wages payable," (2) "Freight and trans- portation payable," (3) "Sundry accounts payable." 240. "Salaries and wages payable" is a liability or real account which represents the indebtedness of the Government for services rendered by its em- ployees. SALARIES A.SL) WAGES I-AVABLK. 1. With all payments of salaries and wages, at the san'ie time crediting "dis- bursement vouchers." 1. With tlie amount of all salaries and wages earned, at the same time debiting " Operating expense. " (The credit balance of this account represents current liabilities and will be included in the balance sheet.) 241. "Freight and transportation payable" is a liability or real accomit which indicates the in- debtedness of the Government on account of unpaid bills of lading and transportation requests issued on behalf of the unit. FREIGHT AND TRANSPORTA'nON PAYABLF.. UEBIT. 1. With all gaj-ments of bills of ladin); or transportation reqiiests, at the same time crediting " Disnursement vouch- ers. " CREDIT. I. With the amount of all bills of lad- ing and transportation requests is.sued, at the same time debiting "Operating expense. " (The credit balance of this accoimt repre.sents current liabilities and will be included in the balance sheet.) 242. "Sundry accounts payable" is a liability or real account which indicates the indebtedness of the Government for services or supplies received, lexclu- sive of such ser^vices as are included in the foregoing two subdivisions of "Accounts payable." eriod with amount appearing as a debit balance, contra, at the same time debiting " Sur- plus." 248. "Transfer vouchers received" is a nominal account which represents the charges for property re- ceived from or services rendered on behalf of the unit by another unit. (This has no lefcretice to transfers of individual Indian moneys.) "Transfer vouchers received" invariably represents an increase in assets or a reduction in liabilities and therefore a credit to "Surplus." TRANSFER VOUCHERS RECEIVED. 1. At the close of the fiscal period with amount appearing as a credit balance, contra, at the same time crediting "Sur- plus." 1. With total value of property or semces received from other umts, at the same time debiting the proper asset 1 or expense account. 249. "Operating expense" is a nominal control account which represents the total of all curi'ent ex- penses as subclassified and distributed among the different cost features of the unit. This control ac- count includes all current expenses, whether for opera- tion of the service; for maintenance, repair, or better- ment of property; or for construction or other work. The details of this account will bo kept on cost-ledger sheets for each feature. (Sec pars. 272 and 273.) OPERATING EXPENSE. 1. With all salaries and wages earned, at the same time crediting " Salaries and wages payable. " 2. With ail materials and supplies issued and used (including surcharge for freight and handling), either in opera- tion of the service or for construction and repair, at the same time crediting "Stores" and "Freight and handling." 3. with book valuation of local prod- ucts consumed, at the same time credit- ing "Local products." 4. With total cost of repairing and preserving property, at the same time crediting "Sundry accounts payable," "Transfer vouchers received," or "Op- erating expense," the account to be creilited depending upon whether such services be performed, respectively, by private agencies, by other units, or by shops of the same tinit. 5. With total cost of transportation and subsistence or per diem of personnel engaged on ofhcial travel, at the same time crediting "Simdr.v accounts pay- able" or "Freight and transportation payable." 6. With expenses not otherwise classi- fied, at the same time creditina "Sun- dry accounts payable," "Transfer vouchers received." or "Operating ex- pense," the account to he credited de- pending upon whether such services be performed, respectively, by private agencies, by other units, or by other shops of the same unit. 1. With transfers of shop costs, at the .same time debiting the proper asset or expense accounts. 2. With amount of operating expenses charged to oilier units, at the same time debiting "Transfer vouchers issued." 3. At the close of the fiscal period with amount appearing as a dcbil balance, contra, at the same time debiting "Sur- plus." 250. "Operating income" is a nominal control ac- count which indicates the extent to which assets 41 ("Accounts receivable") have been increased as a result of operation of the service through the several cost features. The details of this account wiU be kept on cost-ledger sheets for each feature. (See ])ars. 272 and 286.) OPERATING INCOMK. 1. At the dose o[ the nscal iwriod with !. With earnings wcruing from opera- amount appearing as a credit balance, lion of the service, at the same time contra, at the same time iroditing debiting " Accounts receivable." "Surplus." 2.51. "Other income" is income derived from other sources than operation. OTHER INCOME. CKEPrr. 1. At the close of the fiscal period with amount appearing as a credit balance, contra, at the same time crediting "Surplus." 1. With accruals of all income from other sources than operation, at the same time de itins; "Accoiinls receivable." 2. With the difference between the book value and sale or transfer price of property, at the same time debiting "Accounts receivable." 252. "Extraordinary charges" is a group of ac- counts which indicates reduction in assets or increase in habilities resultijig from unusual, unexpected, or ex- traordinary events or conditions, such as fire, tornado, theft, death of animals, bad debts, as well as payment or other liquidation of certain prior fiscal year obhga- tions not hitherto taken into account. (See par. 261 .) 253. The "Extraordinary charges" group of ac- counts includes (1) "Contingencies and losses"; (2) " Per capita, pro rata, and other payments to Indians "; (3) " Prior fiscal year charges." 254. "Contingencies and losses" is a nominal ac- count wliich indicates the extent to which assets have been reduced or habilities increased on account of unusual or extraordinary causes not resulting from current operation. For convenience also this account will receive debits representing losses resulting from depreciation. DEPRECIATION. 255. By the term "depreciation" is meant the lessening of the asset value of property (equipment, plant, etc.) used in the opera- tion of the service. Depreciation may be caused by use (wear and tear), by the action of the elements during a period of nonuse (as by rusting, drying out, and warping), or by inadequacy and obsolescence (as when business outgrows the equipment, or new in- ventions or new processes that require new machinery are intro- duced). Depreciation may affect canals, bridges, or roads, as well as buildings, machinery, and animals. Small breakages are usu- ally repaired as they occur, and the cost of the repairs is charged to current operation; accidents, catastrophes, and epidemics can not be foreseen, but prudence requires that a business be prepared to meet such contingencies, either by insurance or by setting aside a reserve. Depreciation due to the advancing age of animals and the deterioration of buildings and equipment, leading inevitably to their death ortheir discard, can be foreseen and must be provided for by all commercial enterprises. Provision may be made for such depreciation by a systematic gradual accumulation of funds to re- place the property, theoretically, on the date when it is finally discarded. 256. There are two principal reasons for making systematic pro- vision for depreciation in all commercial undertakings— -first, to avoid the impairment of capital assets by providing funds from which to make replacements, and, second, to make possible the fixing of correct selling prices by including in the costs of production a proper charge for depreciation. For example, a furniture manu- facturer uses lumber and services in producing a chair. He also uses his machinery. The cost of the chair is made up of the cost of the lumber and the cost of the services used and also the depre- ciation in the value of equipment used in its production. If he sells the chair at a price that covers only the cost of labor, he will be presenting to his customer the lumber and that part of his in- vestment in the machinery that is expended in making the chair. The lumber is a quick or liquid asset: the equipment and factory buildings are capital or fixed assets. The loss of the liquid asset is easily perceived, but the loss of the fixed asset is not so apparent. 257. Under existing law funds accumulated during a period of years to cover depreciation could not be used unless appropriated by Congress. Furthermore, as fimds are now provided by appro- priation for replacing and repairing property, no necessity exists for accumulating a reserve therefor; also, as the Indian Service sells tew of its products, there is no need to consider depreciation in order to fix prices. 258. For these reasons, no provision is made herein for recording the accrual of depreciation, but the book value of property lost or discarded and the difference between the book value and the sale price of property sold at a loss will be charged to "Contingencies and losses." CONTINGENCIES AND LOSSES. 1. At the close of the fiscal period with amount appearing as a debit balance, contra, at the same time deliiting "Surplus." 1. With book value of property destroyed, lost, or stolen, at tne same time crediting the appropriate asset account. 2. With dillerence between the l>ook value and the sale or transfer price of property, at the same time crediting the appropriate asset accovmt. 259. "Per capita, pro rata, and other cash pay- ments to Indians" includes all cash paid to individual Indians except payments from "individual Indian moneys." Such paynnents are usually, but not neces- sarily, made from tribal fimds. PER CAPITA, PRO RATA, AND OTHER CASH PAYMENTS TO INDIANS. DEBIT. 1. With amoimt of cash paid to In- dians, individually, at the same time crediting "Disbursement vouchers." 1. At the close of the fiscal period with amount appearing as a debit balance, contra, at the same time debiting "Surplus." 260. "Prior-year expense" is a nominal accoimt which indicates expenditures occasioned by reason of former fiscal-year transactions. 261. Mr. Robert H. Montgomery, in discussing transactions of this class, says : It is perhaps superfluous to mention that the itemB of expenses in a profit and loss account embrace those which have accrued during the period, whether paid for or not. At the closing date all accrued expenses, rents, taxes, interest, and similar items should be ascertained and entered as liabilities on one side and charged to their respective expense accounts on the other. As many of these expenses are more or less unusual in their nature, it seems unavoidable that some are omitted. The question then arises in subsequent audits as to whether the items applying to prior periods should be charged to surplus or included among the current expenses of the period in which paid. There are two reasons in favor of the latter practice and no good reason in favor of the former 42 In tlie first place, -where charges are made against an old book surplus it simply means that so far aa published accounts go they are never in evidence. That is, the items were not known at the time and were therefore omitted from the period in which they belonged, and being eliminated from the period in which paid they practically disappear. The most valuable records compiled are comparative schedules of earnings and expenses, and where these are carried along from year to year it is practically impossible to adjust reports which are perhaps a year old and of which frequent use has been made. Therefore proper accounting practice permits the inclusion of such items in the current profit and loss account without calling special attention to the matter, unless the items are large enough to alter materially the results, in which case the items are deducted from the net profit of the current year before a transfer to surplus is made. Where the items are comparatively small it may be assumed that corresponding items are omitted from the current accounts and will have to be taken care of in the subsequent period. This must not be construed as an excuse for closing accounts before every known liability is taken into consideration. The auditor who does not satisfy himself that all known liabilities and those which should be known are included in a balance sheet is guilty of negligence and deserves any consequence which may ensue. (Piiges 225-226, Auditing Theory and Practice, second edition.) PRIOR-YEAR EXPE.NTSE. 1. With large items of expense per- taining to a former fiscal period out taken into a^^coimt -during the current fiscal year, at the same time crediting the proper a-sset or liahility account. 1. With all large debit adjustments of accounts payable where an amount in excess of the correct debit has in former years been charged to expense, at the same time debiting the proper subdi- vision of ".\ccounts pa\able.'' 2. A t the close of trie fiscal period with amount appearing as a debit balance, contra, at the same time debiting "Sur- plus." 262. "Prior-year income" is a nominal accoimt which indicates increases in assets due to earnings or income of former years not hitherto taken into account (see pars. 252 and 261.) rRIOR-YEAR INCOME. DEBIT. 1. With large credit adjustments of accounts receivable, where an amount in excess of tlie correct credit to income has been taken into the prior year ac- counts, at the same time crediting "Accounts receival)le." 2. .\t the close of the fiscal period with amount appearing as a credit balance, contra, at the same time crediting " Sur- plus." 1. With large items of income per- taining to former fiscal periods not pre- viously taken into account, at tlie same time debiting "Accounts receivable." 263. "Surplus" measures the excess of assets over liabihties. It is a "closing" account, to which postings are made only at the end of the fiscal period. IIEIWT. I CBEDIT. With debit balances in the following i With credit balances in the following accounts: 1 accounts: 1. "Co lection vo-.ichers." 1 1. "Disbursemenl vouchers." 2. "Trans'er vouchers issued." | 2. "Transfer voucliers received." :!-•' Operating expense." ' H. "Operating inrome." 4. "rontingencie' and losses." 4. "Other income." .'). "Prior- e.ir eipense." .5. "Prior- eir incnmo." (The credit balance of this account will be included in the balance shnet.) NUMERAL DESIGNATION OF ACCOUNTS. 264. For convenience in classifying, registering, and posting, the following system of numeral desig- nation of accounts will be used: (1) Recapitulation or general ledger accounts: The numbers will be tbose api)earing in column "Recap. No." on the recapitulation of register, each number to be followed by the letter "A" if the amount be a debit, or by the letter "B" if the amount be a credit; for example, Debit to "Stores," (iA. Credit to "Stores," ()B. Debit to "Collection vouchers," 18A, etc. (2) Feature or cost accounts: The numbers for both r'ebit and credit amounts will be those that appear at the top of the cost le('ger sheet; for example (refer to suggested list of cost accounts in par. 273), . General expenses, 1 . Upkeep of grounds, 3, etc, (3) Operating expense and operating income accounts: To desig- nate the particular subclassification of ex])ense or income a decimal will be used imnief'iately after the cost account number, as follows: Operating expense. .01 Salaries and wages, regular employees. .02 Salaries and wages, irregular employees. .03 Material and supplies, . .04 Material aiifl supplies, . .05 Material and supplies, miscellaneous. .0(i Repairs and preservation of property. .07 Traveling expenses, including per diem. .08 Ex])enses not otherwise classified. .09 Transfers (credit). Operating income. .10 Rental of buildings. .11 Water rentals. .12 Heirship fees. .13 Tuition fees. .14 School products. .15 Advertising fees. . I (i Farm products. .17 Miscellaneous. (4) Other income accoimt: To designate the particular kind of income, the decimals .18 to .28 will be used, as followe: .18 Fines. .19 Trespass fees. .20 Grazing and pasturage. .21 lyeaees. .22 Royalties. .23 Rights of way. .24 Sale of unapi)raised lands. .25 Sale of unappraised timber. .2fi Profit on sales of appraised assets. .27 Damages. .28 Miscellaneous- No subsidiary record will be maintained for other income, but the account will be analyzed from the registers when such infor- mation is required. 265. The immber codes described above will be used on all registers and other field records, but the full name of the account wiU be used in all statements prepared for the central office. 43 DETAILED PROPERTY RECORDS. CARD INVENTORY. 266. When goods are received in any storeroom the invoice or bill therefor will be certified by the storekeeper and entries will be made on the store cards (Exhibit 102) giving, in the columns provided, the name, description, and unit of measurement of the article, the location of the stock (as bin, shelf, or section of the warehouse), the date and document number of each receipt, the quantity, the unit price, and the amount represented by the invoice. When goods are issued on requisition similar entries will be made for each issue. The unit price to be used on the requisition will be the same as the unit price sho\vn on the store cards, so that when all the goods repre- sented by receipts have been issued, not only the "Quantity" but, the "Amount" columns wiU balance. New balances will be extended in the "Balance" columns with each Mitry, so that a verification of the card inventory of any part of the stores can at any time be made by drawing the cards, referruig to the "Balance" columns, and checking the goods recorded as on hand with the goods actually in the storehouse. The accuracy of these records may also be tested by determining the total of the "Balance" columns of all cards for each class of property and comparing that figure with the corresponding debit balances as shown by the recap. 267. All property will be grou]>ed into the following classes : (a) Unappraised public (or tribal) domain. . (b) Land and improvements. (c) Buildings and plant. (d) Equipment. (e) Live stock. if) Stores. (g) Local products. And by ownership into three general classes : (A) United States Government. (i) Tribal. (j) Mixed. 268. To insure uniformity of classification of charges and equitable distribution of costs of freight and handling practically all purchases of materials and supplies will be entered as "Stores" or "Local prod- ucts," and practically all issues will be covered by requisition (Exhibit 120). In the long nm this method of handling stores has proved to be economi- cal in time and effort. For example, if a pound of nails is needed in an emergency and is purchased locally it should be charged on the "Register of bills received" (Exhibit 108) to "Local products." At the same time the foreman in charge of the work should prepare a requisition for the nails and send it to the office exactly as he sends all other requisitions, except that the requisition should be marketl "Local products." This requisition will be registered (Ex- hibits 112, 113), and proper credit wiU be given to "Local products." Practically all items of equipment are upon purchase properly carried as "Stores" or "Local products" and upon issue are covered by requisition in the regular way. Live stock purchased, however, maj' be charged directly to "Live stock," for property of this class can not be stored. The freight, if any, and other overhead charges on such purchases should likewise be charged directly to " Live stock" and not to "Operating expense." 269. In any system of perpetual card inventories of property it is desirable to have a control account by which the correctness of groups of property cards can be readily verified. The "Recapitulation of regis- tei-s" (Exhibit 173) will carry each month the balance of property on hand, subdivided under 12 headings — 5 United States Government fixed assets (recap, ac- counts 1 to 5), 5 tribal fixed assets (recap, accounts 10 to 14), and 2 current assets of mixed ownership (recap, accounts 6 and 8). In order to make use of this control account it is desirable to file all prop- erty cards for each unit (1) by proprietorship (United States, tribal, or mixed) ; (2) by classification of prop- erty; (3) alphabetically by names of articles. 270. If this system of filing property cards is fol- lowed balances can be verified with very slight effort. If any discrepancy appears the error that has caused it can be readily located, for it is confined to the par- ticular section of the card inventory files under inspec- tion. By simply listing debits and credits for the month by entries on property cards any error can be located by comparing the totals of the list with the debits and credits shown opposite the corresponding item of property on the "Recapitulation of registers." This comparison will show the particular group of cards in which the error exists, and by rechecking all debits and credits on such cards with the original vouchers (invoices, requisitions, production reports, journal vouchers, disbursement vouchers, etc.) the exact loca- tion of the error can be ascertained. I PHYSICAL INVENTORIES. 271. It is desirable to take a physical inventory of property in connection with the perpetual card inven- ' tory by counting all property by groups, each group at a time, at convenient times during the year. Under the classification and grouping proposed there will be ten classes of property exclusive of the two classes of unappraised domain. If, at the end of each month, a list of balances of any one group as shown by the card inventory is made and checked against the physical property of that particular gi-oup on hand, and adjust- ments (if necessary) are made, at the end of the year a complete physical inventory of all property will have been taken. This plan of taking a physical inventory of property iu conjunction with the perpetual card in- ventory insures accuracy and requires less time than the more common and unsatisfactory method of taking a complete inventory once a year or less frequently. 44 THE COST LEDGER. OPERATING ACCOUNTS. 272. Under the method of cost keeping here pro- posed the entire unit will be divided into cost features, and to each feature will be assigned a sheet in the cost ledger (Exhibits 135 and 136). The upper sec- tion of this cost-ledger sheet will be devoted to items of expense and the lower section to items of income pertaining to that particular feature. Care should be exercised in preparing a list of the features for which separate cost sheets wUl be kept. There is danger alike of keeping too many and of keeping too few cost-ledger accounts. The relative importance of every feature should be considered and a separate cost accoimt should be opened only for features whose cost will be of practical use. By judiciously planning the outline of the unit's activities by features and then grouping the accounts for those features in systematic order, the cost of any particular activity of the unit can be ascertained by abstracting the cost accounts of the features composing it. The following cost ac- counts, for example, would record the cost of the fea- tures of a single activity — that of operating schools: Sclioolrootn expense i $ Dormitory Dining room and kitchen Sewing room Industrial and domestic science General expense — schools Total school expense 273. As an illustration of the features into which the accounts of a large miit might bo advantageously sub- divided, the following list is offered : Feature No. 1. General expense. Feature No. 2. Operation of administration building?. Feature No. 3. Upkeep of grounds (headquarters^ Feature No. 4. Police and courts. Feature No. 5. Emoluments to employees, other than sidaries. Feature No. 6. Operation of employees' (luarters. Feature No. 7. Schoolroom expense. Feature No. 8. Operation of dormitory. Feature No. 9. Operation of day schools. Feature No. 10. Operation of dining room and kitchen. Feature No. 11. Operation of sewing room. Feature No. 12. Industrial and domestic .science. Feature No. 13. Operation of laundry. Feature No. 14. Operation of carpenter shop. Feature No. 15. Operation of stable Feature No. 16. Operation of blacksmith shop. Feature No. 17. Operation of automobile. Feature No. 18. Operation of farms and gardens. Featiu-e No. 19. Health and sanitation. Feature No. 20. Operation of hospitals. Feature No. 21 . Conservation of forests. Feature No. 22. Encouragement of industry among Indians. Feature No. 23. Allotment work. Feat\ire No. 24. Operation of telephone line. Feature No. 25. Repairs and maintenance of roads. Feature No. 26. Construction of roads and trails. Feature No. 27. Construction of telephone line. Feature No. 28. Construction of waterworks system. Feature No. 29. Construction of buildings. Feature No. 30. Indirect cost of supplies. Feature No. 31. Determining heirs of deceased Indians. Feature No. 32. Operation of dairy farm. Feature No. 33. General expense— schools. Feature No. 34. Operation of butcher sliop. Feature No. 35. Allowances to individual Indians. Feature No. 36. Operation of power plant. Feature No. 37. Sundry job work. SUBCLASSIFICATION OF OPERATING ACCOUNTS. 274. "Operating expense," as a control account, is analyzed in paragraph 249. To obtain data for com- paring the costs of similar ppojects or operations or for other administrative purposes, and to meet the require- ments of Congress, operating expenses will be subdas- sified under each cost account as follows: (a) Salaries and wages. (6) Material and supplies. (c) Repairs and preservation of property. (d) Traveling expenses, including per diem. (e) Expenses not otherwise classified. 275. For the further information of Congress and of the administrative officers of the central office, ' 'Sala- ries and wages" will be subdivided to show the amounts earned (1) by regular employees and (2) by irregular employees. Material and suppUes usually consist of one or two prmcipal items and many smaller items. Provision is therefore made under ' 'Material and sup- pUes" for three subdivisions in the cost ledger (Ex- hibits 135 to 172). The spaces for two of these sub- divisions wiU be filled in with the names of the two mam elements of material and supplies used in each feature of the unit's work, and the third space will be used for all miscellaneous supplies and materials con- sumed. For example, if the project is the construc- tion of a brick builduig, the principal items of ma- terials used might be (1) brick and (2) lumber; if it is the operation of a kitchen, (1) foodstuffs, (2) fuel; if it is the operation of a blacksmith shop, (1) coal, (2) raw iron and steel. 276. "Material and supplies" will therefore appear under three subheads in the cost ledger, making, all told, eight subclasses of operating expenses. 277. In addition to the detail of costs described above, the cost ledger wiU show as a credit under operating expenses the transfers of charges for work performed for other features of the imit by the feature for which the account is kept. (See par. 336.) 278. ' ' Operating income " will be subclassified under eight captions, as follows : .10 Rental of buildings. .11 Water rentals. .12 Heirship fees. .13 Tuition fees. .14 School products. .15 Advertising fees. .10 Farm products. .17 Miscellaneoua. 45 EXPLANATION OF SUBCLASSES OF OPERATING EXPENSES. 279. "Salaiiea and wages of regular omployoes" (account .01) will include all earnings of officers and employees holding regularly established positions, including temporary appointees. 280. " Salaries and wages of irregular employees" (account .02) will include all earnings of employees who do not hold established positions or regular ap- pointments. Labor employed in cutting wood, mining coal, threshing grain, clearing or plowing land, har- vestuig crops, etc., will be included in this account. 281. "Material and supplies" (accounts .03, .04, and .05) will include the value of all raw materials used in operation or in construction and repair work. For each feature "Material and suppMes" will be subdi- vided into three classes (see par. 275). When deter- mined upon, tlic names of such classes of material or supplies will be written in the blank spaces provided for them m the cost,ledger. All material and supplies not otherwise classified — that is, not included under .03 or .04 — will be entered on Ime .05 of the cost ledger. 282. "Repairs and preservation of property" (ac- count .06) will uicluile the cost of repair, maintenance, and upkeep of permanent property of the miit. The expenditures made imder this account will be limited to the fixed assets and will usually be applied to the repairs of builduigs and equipment. The cost of main- tenance and upkeep of temporary builduigs and stores, repairs of rented or leased property, gratis repairs of in- dividual Indian property, etc., will be included under "Expenses not otherwise classified " (see par. 285). 283. Opinions differ as to what constitutes repairs as distinguished from replacements or betterments, for there is no clearly defined distinction between the two classes of work. In practice, however, the cost of all work that partly or wholly restores property to its former value will be charged to repairs, and the cost of aU work that increases tlie productivity of property or that manifestly increases its value will be distributed between property and expense accounts as follows: (a) An amomit equivalent to the estimated apprecia- tion in value of the property will be charged to the appropriate property account, and (b) the remamder of the cost will be charged to " Repaire and preserva- tion of property" under the feature involved (see par. 274). 284. "Traveling expenses, includhig per diem" (account .07) will mclude the total cost of transporfai- tion and other traveling expenses, or any allowances granted to employees of tlie service in lieu of actual expense of travel. This expense will include railroad transportation, water transportation, automobile de- livery and similar transfer charges, freight and express on personal baggage, per diem, hotel bills, etc. 285. "Expenses not otherwise classified" (account .08), as the title of the account indicates, is designed to include costs of the feature other than those dis- cussed above (accounts .01 to .07, inclusive). If this account is unxisually large or out of proportion to other items appearing on tlie cost sheet for the same period, it will be desirable, for the infoi-mation of administrative officers, to analyze it into its main elements. Among tlie principal items that will be included in this account are rents, expenses of upkeep of rented buildings, telephones, light, electric current, subscriptions, advertisements, contract payments, printing and binding charges, and postal, telegraph, and telephone service. EXPLANATION OF SUBCLASSES OF OPERATING INCOME. 286. "Rental of buildings" (account .10) is de- signed to record income accruing from rental of build- ings owned by the Government or by the tribes. 287. "Water rentals" (account .11) is designed tf) record income accruuig from the sale of water from irrigation and water-supply systems whose cost of op- eration is paid from funds of the imit. 288. "Heirship fees" (account .12) is designed to record fees accruing from heirship proceedings, as pro- vided for by act of Congress dated Jiuie 30, 1913. 289. "Tuition fees" (accomit .13) is designed to record income accruing from fees of students who are required to pay tuition at a school whose cost of opera- tion is chargeable to the imit. (Acts of Mar. 1, 1907, and Mar. 3, 1909.) 290. "School products" (account .14) is designed to record income accruing from the sale of school products whose cost has been borne by the unit. 291. "Advertising fees" (account .15) is designed to record the income accruing from charges against purchasers and individual Indians for advertising the sales of individual Indian property. 292. "Farm products" (account .16) is designed to record income accruing from the sale of farm or garden products (other than the products of gardens at schools), the cost of producing which has been borne by the Government. "Miscellaneous" (accomit .17) is designed to record the total operating income accruing from other sources than the seven above indicated. REGISTERS. IN GENERAL. 293. Registers are journals on which will be re- corded all transactions affecting general accoimts. For convenience and brevity of reference these regis- ters will be numbered from 1 to 12, and each register will have a title descriptive of its use. These registers will be bound in pads, on which entries will be made by indelible pencil or stylographic pen, sufficient car- bon copies being prepared to meet the requirements stated in the following paragraphs. As entries will be made on these registers throughout the month, no totals will appear on them imtil all the business of the month is finished. 4a No. 1 No. 2 No. 3 No. 4 No. 5 No. 6 Not 7 No. 8 No. 9 No. 10 No. 11 No. 12 294. With the exception of register 12 (register of luiscoUanoous transactions), all registers will be sup- ported by vouchers explauiing the entries made on them. Only brief descriptions of such entries will therefore be needed on the registers. NAMES, NUMBERS, AND SUBSIDIARY RECORDS. 295. As stated above, there will be 12 registers, as foUows : Register of salaries and wages earned (Exhibits 97 and 105). Register of freight and transportation payable (Exhibits 98 and 107). Register of bills received (Exhibits 99 and 108). Register of bills rendered (Exhibits 100 and 109). Register of storehouse issues (A) (Exhibits 112 and 114). Register of storehouse issues (B) (Exhibits 113 and 115 to 119). Register of disbursement vouchers (Exhibit 121). Register of collection vouchers (Exhibit 124). Register of transfers between units (Exhibit 126). Register of transfers of costs (Exhibit 127). Register of property dropped (Exhibit 133). Register of miscellaneous transactions (Exhibits 101 and 134). USES OF REGISTERS. Register No. 1. 296. The register of salaries and wages earned will be used to record by cost accounts and subclasses thereof the total earnings of employees of the unit during the month, whether or not payment for the service rendered has been made. 297. Entries on this register will be supported by a file of time reports (Exhibit 106). After the entry has been made the time reports will be filed in a loose- leaf binder by the months during which the service was rendered. Register No. 2. 298. The register of freight and transportation payable will be used to record and classify the esti- mated cost of all bills of lading and transportation requests issued dui:ing the month. 299. Entries on this register will be made from copies of bills of lading accomplished and transporta- tion requests issued. After entry, such documents will be filed pending their liquidation. Upon liquidation they wUl be withdrawn from the "mipaid" files and placed in "paid" files. Register No. 3. 300. The register of bills received wUl be used to record and classify all bills received from simdry creditors for supplies furnished or services rendered aside from those included on registers 1 and 2. 301. Entries on this register will be supported by a file of copies of "impaid" bills received from sundry creditors. If no bill has been received for supplies furnished or services rendered when the registers are closed for any particular month, a memorandum of the amount due will be registered and filed. Upon liquidation such bills wUl be withdrawn from the "unpaid" file and placed in a "paid" file. Register No. 4. 302. The register of bills rendereti will be used to record and classify all bills rendered for money due the unit for supplies furnished or services rendered the public. 303. Entries on this register will be made from copies of bills rendered (Exliibit 111) during the month. These bills will be placed in an "unpaid" file pending their collection. Upon collection they wiU be withdrawn from tihe "impaid" and placed in a "paid" file. Register No. 5. 304. The register of storehouse issues (A) wdl be used to record the total amount of stores or local products issued during the month, and the amount of surcharge on the stores. 305. Entries on this register wiU be supported by a file of numerically arranged copies of requisitions (Exhibit 120) covering issues of stores or local prod- ucts during the month. Register No. 6. 306. The register of storehouse issues (B) will be used to record the distribution of requisitions by cost accounts affected. 307. Entries on this register will be supporteerty. 8egi!rter No. 12. 318. The register of miscellaneous transactioiis will be used to record all transactions wliich may not prop- erly be recorded on any of the- registers referred to above. 319. Entries on this register will be supported by no separate file, but subsidiary records and detail de- scribing entries wiU be appended to the retained copy of the register or placed in the correspondence files. THE RECAPITULATION OF REGISTERS. 320. The recapitulation of registers will be used to accumulate the totals of all registei-s by general account classifications so as to show for each account the in- crease or decrease therein resulting from the month's business, the totals brought forw ard from the previous months, and the sum of the two as the balajices at the close of the period. 321. Tiie entries on the "recap." — as the recapitu- lation of registers is referred to herein —wiU bo sup- ported by a file of copies of the registers, wliich, in turn, will be supported by copies of vouchers of original en- try, as explained above. PROCEDURE. RECORDING SALARIES AND WAGES EARNED. 322. All earnings of employees at the unit will be n'corded by means of a time book (Exhibit 106). In this book, in the spaces provided therefor, will be recorded the name and designation of the employee, the number of the feature for whicli the services were rendered and the subclassification of expense, the amomit of such services by days of the month, the total time, rate of pay, total amount earned by cost features, and the grand total amount earned. This record wiU be kept for every employee, regular or irregular, pennanent or temporary. As stated in j)ara- graph 264, the decimal code portion of the numeral Subclassification will be .01 or .02; the cost account number will be that of the features for which the em- ployee may have been rendering service. 323. The several foremen will keep time books for all employees working under their supervision, and at the close of the month all time sheets in each time book, after the pay roll has been prepared by or for the disbursiiig officer, will be abstractetl by cost ac- couutts, and so entered on the register of salaries and wages earned. The time sheets wiU then be filed. RECORDING ISSUES OF STORES. 324. Stores, when purchased, will be held in the storerooms pending orders for their delivery. (See par. 268.) Orders on the storekeeper wiU be made on requisitions (Exhibit 120) signed by some officer or employee authorized to draw supplies. 325. Requisitions wUl be furnished all employees authorized to draw supplies and will be filled out by the requisitioner to show, in the space provided there- for, the name and quantity of the article wanted, and the cost account chai^oable if the stores requisi- tioned are to be consumed. In the lower right-hand section of the form the requisitioner will place the date of the order and the name of his official position. He will then sign the requisition and present it to the storekeeper, who wiU give it a serial number and fill in the columns headed "Quantity dehvered," •'Unit," "Unit price," and "Total cost." Upon delivery of the stores he will fill in the lower left-hand section of the requisition to show date and manner of delivery, signing his name thereunder. 326. The individual items making up the requi- sition will then be posted to the stores cards (Exhibit 102) and the new balance extended. 327. The requisitions will also be listed on the register of storehouse issues (A) by ntimber and amounts of requisitions only (Exhibit 114). The expendable items on the requisition will be distributed by cost accounts and the nonexpendable items by fixed asset classifications on the register of storehouse issues (B) (Exhibits 115 to 119), and copies of the requisitions will be filed by serial numbers. 328. As the total amount shown on register 5 is shnultaneously charged on register 6 by detailed classi- fications, the total of the two registers must agree. RECORDING ISSUES OP LOCAL PRODUCTS. 329. These issues will be recorded in the same man- ner as issues of stores, separate sheets of registers 5 and 6 being used. (See exhibits 112 and 113.) 48 ISSUING AND RECORDING BILLS OF LADING AND TRANS- PORTATION REQUESTS. 330. When a sliipment of freight is made, a suf- ficient number of copies of the bill of lading should be provided to permit one copy to be retained by the shipping office for its file. The original and two copies will be sent to the consignee, and a memoran- dum copy will be sent to the general bookkeeper at the unit. The carrier wiU also require one copy (the shipping order). 331. When bills of lading covering incoming ship- ments are accompUshed and deUvered to the carrier, the estimated amount of freight charges shown by the expense bill furnished by the transportation com- pany's agent will be entered on the register of freight and transportation payable. Likewise, if the freight charges on outgoing shipments are properly charge- able to the shipping uHit they will be entered on that register (see par. 298). 332. Officers of the unit who are authorized to issue transportation requests will be instructed to furnish immediately a copy of each transportation request to the general bookkeeper, who will fist it on the same register that is used for bills of lading, the serial num- ber being written in the column set aside for trans- portation requests (see par. 298). The cost will be distributed by features in the manner already explained (par. 272 to 285). RECORDING PROPERTY DROPPED FROM ACCOUNT. 333. When property of any kind which is carried in the accounts of the unit becomes worn out or for other reasons becomes useless for further service and is destroyed, when animals die, or when property is stolen or lost, a brief statement of the fact will be made on the register of property dropped (Exhibit 133). If affidavits or other docimaents explaining the manner of loss have been prepared, the entry on the register will contain a reference to the general office file number of the papers; otherwise the papers will be fastened to the register. The book value of all prop- erty lost will be charged to "Contingencies and losses" (recap, account 25A) and credit will be given to the proper asset account. RECORDING BILLS RECEIVED FROM SUNDRY CREDITORS. 334. When suppUes are received by or services are rendered to the unit a bill showing the indebtedness therefor should bo received. Such a biU, after verifi- cation, wiU be serially numbered and entered on the roister of bills received (Exhibit 108) so as to show the number of the bill, the number of the encumbrance set up by the appropriation ledger clerk therefor, the name of the creditor, and, by dis- tribution, the amount chargeable to "Stores," "Oper- ating expense," or other accounts. If the charge is made to "Operating expense," the cost feature num- ber and the subclassification of the item must be shown in the column provided therefor. In all entries in the colunm "Other accounts, ' the recap, number of the account chargeable will be shown in the column "Recap. No." A numerical file wiU be kept of all bills thus received and, if the number received is suf- ficient to warrant it, a separate memorandum will be kept to show the names of the creditors, in alpha- betic order, and the corresponding bill numbers. Upon payment of such bills, the copies will be with- drawn from the "unpaid" file and placed in the "paid" file (see par. 339). RENDERING AND RECORDING BILLS FOR MONEY DUE. 335. When services are rendered or suppfies are sold, the cost of wliich is to be collected, a bill for money due (Exhibit 111) will be prepared in tripli- cate and the original will be sent to the debtor. These bills will be numbered consecutively in the order of their issue and will show, in the spaces designated therefor, the name and address of the debtor, the date of each item on the bill, a de- scription of the transaction for wliich the bill is rendered, and the amount due. Immediately upon issue, each bill will be fisted on the register of biUs rendered. This register wiU indicate the number of the bill, the name of the debtor, and the classification of the amount to be collected, such as "Operating income," " Other income," or " Other credits." If the amount due is credited to "Operating income" the number of the feature to which the cost of the services was previously charged and the subclassifications of the income, as explained in paragraph 264, will be shown in the column entitled "Cost account." If the amount due is credited to "Other income" the sub- classification, as shown in paragraph 264, wiU be indi- cated in the column provided therefor. If the amount due is credited to some other recap, account the num- ber of the recap, account to be credited will be indi- cated in the column entitled "Recap. No." PREPARING AND RECORDING JOB ORDERS AND PRO- DUCTION REPORTS. 336. Before any special piece of work is under- taken at any department of the unit, the superin- tendent or some person designated by him wiU prepare a job order and cost memorandum (Ex- hibit 132) in dupficate. This order will be addressed to the foreman of the shop in which the work is to be done and will give a brief description of the work and a statement whether its cost is to be collected from the person for whom it is done or whether a transfer of charges is to be made (see par. 277). Upon receipt of this job order the foreman of the shop will place it in a loose-leaf file and, as the work progresses, will note the elements of cost in the 49 spaces provided therefor. Upon the completion of the work the foreman will prepare a production re- port (Exhibit 131) and obtain thereon the approval of the person for whom the work was done. Such production reports will bear references to the num- bers of the job orders on which the details of the cost are recorded. Upon receipt of production reports in the office, bills for money due will be prepared for those production reports for which collection is to be made. All other production reports—that is, those for which a transfer of charges is to be made — will be hsted on the register of transfers of costs (see par. 314). RECORDING COLLECTION VOUCHERS. 337. When the disbursing officer makes collections he will furnish copies of his official receipts to the general bookkeeper, who will Ust them (excluding individual Indian moneys and special deposits) on the register of collection vouchers (Exhibits 124 and 125), which will show the number of the official receipt, the number of the biU the collection of which is covered by the official receipt, the name of the person from whom the amount was collected, the article or service furnished, and the amount actually received, as shown by the official receipt. If a bill has been rendered for the amount due there will have been taken into "Ac- counts receivable," before the bill is collected, an amount which may be less or greater than the amount actually received (see par. 335). The amount which may previously have been debited to "Ac- counts receivable " will be shown in the column pro- vided therefor, and the diflFerence between that amount and the amount actually received, as shown in the next preceding column, will be extended into the proper adjustment column at the right. If the amount collected is in excess of the amount previously set up as "Accounts receivable" the difference will be entered in the column entitled "Credit excess collection," the recap, number and the cost-account number to be credited being shown in the columns provided therefor at the left of the amount. If the amount collected is less than the amount pre- viously setup as "Accounts receivable" the difference will be extended to the columns entitled "Debit undercoUection," so as to show the recap, number and the cost account to be debited. It will therefore be seen that if the disbursing officer coDects an amount for which no bill has previously been rendered the amount so collected will be considered an excess collection and registered accordingly. In extending the adjustments care must be taken to see that the excess collection or undercoUection is credited or deb- ited, respectively, to the identical account that was previously credited, as shown by the register of bills rendered (see Exliibit 124, official receipts 1 and 13). 5868—17 4 338. In addition to the collections made by the local disbursing officer, coUections may be made on l)ehalf of the unit by disbursing officers of other units. In such event memorandum copies of the official receipts of the collecting officer will be furnished the unit affected and will be registered in the manner stated above. RECORDING DISBURSEMENT VOUCHERS. 339. The accounts payable of the imit will bo paie en- tered in one amount in the summary as a debit to "Accounts receivable" (recap, account 9A). 355. Registers of storehouse issues A and B, local products (Exhibits 112, 113): (a) The columns on register No. 5 will be subtotaled, beginning at the left, and the total brought down at the bottom of the last column having entries therein. (b) The total of each column on register No. 6 will be entered in the span account of such transactions will be known as "Indian moneys, proceeds of labor'' after they have been covered into the Treasury. In contrast with the present system, under which it is impossible to show any information regarding such transactions before the moneys are actually covered into the Treasury, the proposed system will bring them into the central office accounts promptly after the moneys have been collected. 394. The same ledger sheet will be used to record these collections that is used to account for the funds after they are covered into the Treasury. There will be no confusion as to the character of funds in the liands of disbursing officers, for, regardless of the fact that the balance shown to be in their hands may include both "Indian moneys, proceeds of labor" and "Miscellaneous receipts, class 3," the amount prop- erly carried under the former title will be shown under "Allotments" and "Encumbrances," whereas the amount carried under the lattef title will always be shown as a credit balance under "Unavailable funds." 395. When deposits of these collections are made to the credit of the United States the amount involved will be debited to "Unavailable funds" and credited to "Available funds," thus making it subject to allot- ment. Simultaneously, the movement of the funds toward the Treasury will be shown. (See par. 404 et seq.) 396. Miscellaneous receipts, classes 4 and 5, will be handled similarly except that "Allotments," in- stead of "Unavailable fimds," will be debited at the time of deposit, since this account wiU have been credited at the time of coUection. (See pars. 142, 144.) It will be unnecessary to make any distinction be- tween moneys carried by disbursing officers imder this title and those carried as "Indian moneys, proceeds of labor," since the fonner are available for disburse- ment both before and after being covered into the Treasury. HANDLING FIELD REPORTS. 397. As directed in paragraph 101, each field unit, including the Washington local office, wiU submit, in duphcate, promptly after the close of each month, a trial balance of its appropriation ledger (Exhibits 76, 76a, 76b). When such trial balances have been re- ceived from all units the original copies will be cut into sections by appropriations. Space for this cutting is provided between the four-line sections of the form. The sections will then be assorted by appropria- tions and sent to a computing machine opera- tor, who, by selective addition, will make recapitu- lations thereof by appropriations on what will be known as consoUdated journal vouchers. The ac- curacy of this work wiU be proved by comparing the grand total of the results thus obtained with the grand total of the corresponding items obtained by making a selective summation of the recapitulation slips which will have been cut from the trial balances. 398. When the work has been proved consoli- dated journal vouchers wiU be sent to the book- keeper for entry in the appropriation ledger. 399. It win be noted that all transactions during the month will appear on the trial balances opposite either "Field transactions" or " Washington trans- actions." From paragraphs 71, 72, and 391, it will be seen that aU entries summarized opposite "Wash- ington transactions " will have been entered from the original documents in both the field and the central office ledgers. Therefore it remains only to bring into the central office ledgers, by one summary entry, the total transactions under each appropriation that are entered opposite "Field transactions" on ' the trial balances. When this has been done a balance should be secured for each account appearing on the ledger sheet — that is, "Treasury cash," "Disbursing officers' cash," etc., and these balances should be reconciled with the aggregate of field balances. Any discrepancies can be located quickly by checking the Washington transactions, the numbers of all Wash- ington journal vouchers taken up in the field being shown in the space provided therefor on the trial balance. 400. In the meantime the duplicate copies of trial balances, together with the supporting documents (see par. 101), wiU have been sent to examiners for audit. Official receipts and disbursement vouchers will be examined for errors in the classification of col- lections and in the application of appropriations in making payments, respectively. The reports of un- liquidated encumbrances (Exhibit 77) will be checked against the respective balances which they support and examined as to use of appropriations and general propriety. All errors that are discovered will be referred immediately to the field officer with proper instructions. 401. Attention is especially invited to the compara- tive figures furnished by the report of imliquidated m encumbrances in the amount columns "Original" and "Unliquidated." This information wiU be of particu- lar value in connection with quasi and other con- tinuing encumbrances (see pars. 53 to 55 and 81). By taking into consideration the original amount of the encumbrance, the time elapsed since it was raised, its character, and the amount liquidated, it will be possible to determine whether the officer is unneces- sarily encumbering his allotments and thereby making it impossible to obtain the fullest benefit therefrom. On the other hand, such an examination will show whether he is failing to make proper provision for necessary future disbursements and thereby tending to embarrass either himself or the central office, or both, through the eventual accumulation of obhga- tions in excess of the appropriation made by Congress. 402. From the foregoing explanation it will be apparent that complete and detailed information as to the status of any appropriation wiU be almost instantly accessible. That is to say : (a) The balance subject to advance or available for use in direct settlements will be shown currently under "Treasury cash." (b) Balances in the hands of all disbursing officers will be shown as of the date of the last preceding re- port under "Disbursing officers' cash." (c) iVll deposits to the credit of the United States which have been made by disbursing officers but which have not yet been covered into the Treasury will be showTii currently in detail under "Uncovered deposits." (d) The total amount of the appropriation unal- lotted will be shown currently under "Available funds." (e) The total of aU allotments made to the field which have not been encumbered at the close of any month will be shown as of the date of the last pre- ceding report under "Allotments." (/) AU encumbrances which have been set up but which have not been liquidated at the close of the month will be shown as of the date of the last 1 preceding report imder "Encumbrances," complete details in support of this balance being found in the file of reports of unUquidated encumbrances. (g) The total of all fxmds collected which are un- available prior to their deposit will be shown as of the date of the last preceding report under ' ' Unavail- able funds." 403. Complete details in support of balances in these accoimts wUl be found in the fUe of analyzed trial bal- ances (see par. 397). RECORDING DEPOSFTS OF FUNDS. 404. For the convenience of administrative officers it will be desirable to have complete and cxirrent in- formation as to aU deposits that arc in transit and in process of covering, especially when the appropria- tion affected is depleted. To this end, disbursing offi- cers will report on the form provided for that purpose (Exhibits 37, 38) all deposits in the Treasury to the credit of the United States (that is, in the usual Treasury terminology, to their personal credit), send- ing with their reports the duplicate certificates of deposit (see par. 84). 405. AU certificates of deposit will be "designated ' for covering by the central office instead of by the audi- tor as at present. This "designation" wiU ordinarily be made after the trial balances for the month in which the deposit was made have been examined and checked against the accompanying official receipts and journal vouchers covering adjustments in "Disbursing ofiicers' cash." When earlier action is necessary, cer- tificates may be designated immediately upon their receipt. 406. Upon "designation" of certificates the follow- ing journal entry will be made for aU appropriations except "Miscellaneous receipts, class 2" (see also pars. 410 and 412): Uncovered deposits $ to Disbursing officers' cash $ 407. "Miscellaneous receipts, class 2," wiU be "des- ignated" for covering into the appropriations to which they belong (see par. 30). 408. Therefore deposits of "Miscellaneous receipts, class 2," should be shown under the appropriations into which they wiU ultimately be covered. Conse- quently, the following entry should be made in the account "Miscellaneous receipts, class 2," upon "desig- nation" of the certificate of deposit: Unavailable funds $ \ or Allotments., to Disbursing officers' cash . •?r"-i.-- (See pars. 142 and 144 in regard to debit entry required.) 409. At the same time the following entry will be made under the appropriations into which the moneys are to be covered: Uncovered deposits $ to Available funds $ or External funds $ The credit wiU usually be made to "Available funds," "External funds" being credited only with col- lections on accoimt of appropriations the balances of which have been covered into the surplus fund. 410. If the funds deposited be miscellaneous re- ceipts, classes 3, 4, or 5, the following entry will be 59 made sunultaueously with the one described in para- graph 406: Allotments. :?!'r:V.. $ or Unavailable funds I to Available fimds $ 411. This entry places the amount involved to the credit of "Available funds," thus making it subject to allotmlirod« >l'wl'» • •■' '■■■' "1 ii»»ifi ' To miitnii. nott«ni.i«!»h ali «>J yiAoiisp Jdgiail -idt -I!U 1 ■'! 'I Wl((j (>I1H il^l ni iqmmq btut o>«io:y>« «d bJii able by the service. He should prepare pay roUs, vouchers, and claims in proper form, in accordance with the general regulations of the service. He should keep a detailed record of all items of salary earnings which are unpaid and which represent the balance in the salaries and wages payable account. ■■: ■ ■ r.fi i; .; ' / DISBURSING OFFICER. ■isd 'O't'iTM '/;Ufi0l ' . 438. The disbursing officer should pay all accounts that may be properly presented to him, receipt for and account for aU moneys paid to him, and prepare his abstracts and accounts current and submit them to , the auditor through the central oflico. He will have charge of individual Indian moneys. His duties are more fully described in the section of this report that treats of the accounts of the disbursing officer (jiars. 153-218). 434. Additional employees, whose duties it is not necessary here to enumerate, are stenographers, time keepera, lease clerks, and probate clerks. i .iiiirl -iiiwqK- [is Ainli) •i",'i '.•«i Uiw 'jH .Bnmhadr »tii \o ■i»KjMi(| ffljit Ofin luii. niain 'jV iif|)'n oifJ 111 iitl fTui loaitiil; .-.lajti.. iiii'iiM't rtjTr .'fjilio lis )<) 'nil \c lUililiiiiH Ixiii ilOlUiJll ' l>ol»lm y_IifK]iTfqmi a/. >;(i.., , . -dti8 6fiJ e« .aoiho &di ni aldifcni itfuaa Uiw aoiJi ■yiodvr eluiJ«0'.> lUrw IS rfioil lxi>^iAdo si I' ••••• i» }imi moil bni? '•■ -^ -rtoiH an ..■ -(|i/« Hid V> Hhaq \o »'>. li liioiavdq i '.riiinh odl ,-iHtn ol^/iis a nuitcir diUui bnjjd no -moo A qoojt J»I»odft kvih h-wi-yn ^Jisqoiq adT .eSt uoij'aool boA .noiJibnon ,y;}ilnuop aril lo bioo-ii ajslq | ^-kmx biwoda sH .w)9 ,«Ij>mia« .JfWinqiirr " ^o ! (l») ad) n !i(irn(f^ tii')^«T)irf*fido7irrrviflT dSt INSTALLATION OF THE SYSTEM. ! VillOJJA .1/ APPROPRIATION ACCOUNTS. ADMINISTRATIVE OFFICERS' ACCOUNTS. 435. A separate ledger sheet will be opened for each appropriation or fund, the title and symbol of the appropriation being written at the top of the sheet. Under each appropriation that is available for disburse- ment at the unit the amount of the allotment that is stiU subject to requisition (that is, amount of original allotment plus increases therein, less withdrawals and net advances, payments by the chief disbursing clerk, and direct settlements) will be entered as a debit under "Treasury cash." The balance in the hands or to the credit of the disbursing officer wiU be entered as a debit under "Disbursing officers' cash." As ex- plauied in paragraph 64, these two items constitute the "fimd assets. " It now remains to set up the sur- plus accounts which show the availability of the funds. 436. For aU appropriations that are available for disbui-sement, the amount of the unliquidated en- cumbrances (that is, actual or prospective liabUities) will be ascertained and set up as a credit under "En- cumbrances." The difference between this amoimt and the total "fund assets" will be entered as a credit under "Allotments." Care wiU be exercised to make certain that aU items carried in the general accounts under "Salaries and wages payable," "Sun- dry accomits payable," and "Freight and transporta- tion payable" are represented by encmnbrances. 437. A separate record of each encumbrance will be made on the form provided for that purpose (Exhibit 80). The aggregate balances thus shown under any one appropriation will agree with the amount set up as a credit to "Encmnbrances" on the ledger sheet for that appropriation. These encumbrance records win then be filed behind guides carrying the titles and symbols of the appropriations. 438. For funds that are not available for disburse- ment (that is. Miscellaneous receipts, classes 1, 2, and 3) , the amount in the hands or to the credit of the dis- bursing officer will be entered as a debit under "Dis- bursing officer's cash." This entry will be balanced by a credit entry in the same amount under "Un- available funds." 439. The balance of "Special deposits" in the hands or to the credit of the disbursing officer wiU be entered as a debit in the space provided for that pur- pose on the ledger sheet "Individual Indian moneys and special deposits." Balances held by the disburs- ing officer under the several subdivisions of "Individ- ual Indian moneys" (see par. 16) will be entered as debits under captions in which the proper subtitles have been written. Columns for this purpose are pro- vided on the "Individual Indian moneys and special deposits" sheet and short-length insert sheet (Ex- hibits 25 and 25a). The total of aU amounts thus held by the disbureing officer as individual Indian moneys and special deposits will be entered as a debit under "Total, I. I. M. and S. D." "' 440. The total of all balances held to the credit of individual Indians in banks will be entered as a debit under "Individual Indian banks, controlling account," and the grand total of the individual trust-fund sec- tion of the ledger (that is, special deposits and all in- dividual Indian moneys, including bank accounts) will be entered as a credit under "Individual trust funds" (Exhibits 25 and 25a). 441. The sheets should be arranged in a binder in the order of the appropriation symbol numbers, the individual trust fund section being the last in the binder. (See opening entries on Exhibits 2 to 7, 22, 23, 25, and 25a.) DISBURSING OFFICERS' ACCOUNTS. 442. The amount of cash on hand should be ascer- tauied by actual comit and entered as a debit in the cash book (Exhibit 84) under "Special deposits, I. I. M. and sundry items, "the amoimt being extended to the "Total" column. The net balance to the official credit of the disbursing officer with the Treasurer of the United States and all other depositories will be ascertained and chpck registers opened for such de- positories by entering the balances thus ascertained in the "Balance" columns (Exhibits 86 and 87). 443. A total wUl then be made of the cash and depository balances and this total verified with the aggregate of aU balances shown under "Disbursing officer's cash" in the appropriation ledger. 444. The total net balances to the credit of individual Indians in each depositary bank wUl be ascertained and a check register opened for each depository by entering this total in the "Balance" column (see Exhibits 88 to 92). Care should be taken to see that the aggregate of the balances in the individual ledger accounts (Exhibit 94) is in agreement with this open- ing entry in the corresponding check register. 445. The aggregate of opening balances thus en- tered in individual Indian check registers must corre- spond to the opening debit balance shown in the appropriation ledger under " Individual Indian banks, controlling account" (par. 440). (63) 64 446. Upon completion of this work a trial balance of the appropriation ledger, including an analysis of disbursiug officer's cash, will be prepared (see Exhibit 1) and forwarded to the central office. GENERAL ACCOUNTS. 447. The property record clerk will enter on a fixed property card a detailed description of each article of equipment and of each Government animal (except like items, which may bo grouped on a single card), of each building, and of each other separate piece of property in the custody of the service, except articles of little value. Whenever the actual cost can be determined it will be noted on the card. If it can not be determined an estimate will be made and the amount estimated will be noted on the card with the statement that it is an estimate. The proper classification of each item of fixed property wiU be checked in the classification spaces in the upper right-hand corner of the form. ^Vfter every item of property has been entered on a card, the cards will be sorted by the bookkeeper according to the classes of property — that is, land and improvements, buildings and plant, equipment, and live stock. The cards in each class will also be sorted into two groups by ownership — that is, into United States Govern- ment and tribal. A total should be made for each of these classes and the amount entered on register No. 12 as a debit to the proper recap, account (see Ex- hibit 101). 448. All unused supplies will be collected in the storehouse, listed on stores cards, priced, and the value computed and entered in the "Amount" column under "Balance." The cards will then be filed alphabetically by name of ai'ticle, and the total value thereof entered on register No. 12 as a debit to "Stores" or "Local products" (Exhibit 101). The amount of "Freight and handling" will be estimated. For this purpose 5 per cent of the value of "Stores" will be used and set up on register No. 12 as a debit to "Freight and handling." 449. In addition to these items of property there wiU probably be the items "Unappraised public domain" and "Unappraised tribal domain." A card record will be made of the total number of acres of each tract and the value wiU be entered as $1 on register No. 12, as a debit to the proper recap, account (Exhibit 101). 450. A list of accounts receivable wiU be prepared on the register of bills rendered and the total thereof will be debited to " Accounts receivable " (Exhibit 100). 451 . A list of accounts payable will also be prepared. These wiU be divided into three classes, (1) salaries and wages payable, (2) freight and transportation payable, and (3) sundry accounts payable. The unpaid salaries and wages should be listed on the register of salaries and wages earned (Exhibit 97). All accomplished bills of lading remaining unpaid and aU issued and unpaid transportation re((uests should be listed on the register of freight and transportation payable (Exhibit 98). All other unpaid invoices and bills, representing goods received and services ren- dered, should be listed on the register of bills received (Exhibit 99). The proper accounts on the recap. wiU be credited for all accounts payable. 452. When these entries have been completed by making contra entries to "»Surplus" the registers as of date of installation will be closed and postings made to the recap, (see instructions in pars. 363 , to 365). The original copy of the recap. wiU be for- warded to the central office immediately. .(OH- .mq) m ILLUSTRATIVE TRANSACTIONS. EXPLANATION. 453. To illustrate the uses of the bookkeeping forms referred to in the foregoing text and to exemplify the principles underlying the procedure of field accounting, the following pages have been devoted to recording a set of transactions at a model agency. 454. For these purposes an attempt has been made to illustrate the method of recording in the accounts practically every kind of transaction that is likely to occur in the field. No attempt has been made to choose the simplest transactions of a kind, as will be seen from the entries making adjustments and cor- rections. In selecting transactions the aim has been to illustrate not only the original entries but also the subsequent adjustments, for in practice such adjust- ments are certain to become necessary either through errors, from lack of complete data, or for other reasons. 455. The transactions selected are representative of those actually found in current field reports and rec- ords, though the names of persons and places are fictitious. 456. The "Western Agency," as the model unit has been named, supposedly represents a composite of field agencies, embracing practically aU field activities. Many transactions recorded during the month would not actually occur until a subsequent period but are included for the purposes stated above. The same explanation apphes to other minor inconsistencies in the chronological sequence, in the frequency of transactions, in the relative amounts involved, etc. 457. It is suggested that this section of the report may be used most profitably by referring first to the exhibits on which the transactions are recorded, and then, through the index, to the, general text in which the forms and procedure are fully described. 458. The exhibits cited by number after each trans- action are the illustrative exhibits on pages 82-182. The exhibit numbers appear under each transaction in the order in which the corresponding entries will ordinarily be made. The methods used to illustrate these entries are indicated as follows : An asterisk (*) indicates that the ejdiibit cited shows a similar transaction. In order to avoid needless repetition the entries for other like transactions are not shown. A dagger (f) indicates that the exhibit cited is a schedule on which an entry for the transaction is abstracted. Such a citation is iisually accompanied by a reference to another exhibit on which a similar transaction is shown in facsimile. The absence of a symbol after the number of the exhibit cited indicates that the entries covering the transaction are shown in facsimile 5868—17 5 (65) STATEMENT OF FINANCIAL CONDITION, WEST- ERN AGENCY, S. DAK., AT CLOSE OF BUSINESS JUNE 30, 1917. TRANSACTION NO. 1. A list of unpaid salaries and wages as of JuneSO, 1917, showed balances due employees as follows: On irregular pay roll No. 1, June: Carpenters $128.00 Masons.... 18.00 Masons 40.00 Masons 180.00 Drivers 45.80 Laborers 8.60 Laborers 7. 50 Laborers - 4. 00 On regular pay roll No.2, June: Farmer 15.00 Policeman 6. 25 Interpreter 8. 50 On regular pay roll No. 3, June: Teachers 600.00 Baker 30.00 Total 1,091.65 Exhibit 97. See also transaction No. 16. TRANSACTION NO. 2. Unpaid transportation requests as of June 30, 1917, were found as follows: 1800, 1801, 1802, 1903, and 1904. Cost of such transportation was estimated as follows: $2.50, $14.80, $10.50, $2 and $2, respectively. Bills of lading issued prior to June 30, 1917, but un- paid to date were found as follows : 13286, 12375, 11482, 11476, 12782, 12396, and 12787. Estimated cost: $8.50, $13.10, $8.60, $5.75, $4.70, $3.80, $2.75, respectively. Exhibit 98. See also transaction No. 16. TRANSACTION NO. 3. The following miscellaneous unpaid bills for services and supphes received were on hand June 30, 1917: Rudolph & Smith, lime and plaster $14. 40 C. M. Alvord, for stationery 13. 76 Superijitendent Chas. Thomas, wlio had been on an extended trip, had not returned to headquarters and the amount of his bill for traveling expenses could not be ascertained. It was estimated to be about $70. Exhibit 99. See also transaction No. 16. TRANSACTION NO. 4. The following amounts representing uncollected bills rendered wore found to be outstanding June 30, 1917: Steele Burnett & Co., for one bull $99.37 Emma Golden, for board at dining room 7. 50 Smith Hide Co., for hides 3,335.50 66 Alex. Solworth, for loss of potatoes. Chas. Thomas, milk bill, June Robert Adair, milk bill, June William Wallace, milk bill, June. . . Nancy Allison, milk bill, June $1. 60 2.64 5.10 2.60 11.70 3, 466. 01 Total Exhibit 100. TRANSACTION NO. 5. An inventory of United States land and improve- ments at Western Agency as of June 30, 1917, was made as follows: TRANSACTION NO. 8, Description. When ac- quired. How acquired. Cost. Reservation, headquarters site (part). ; . Road from agency to railroad station: macadam with concrete culvert. Water system . consistms of canals .head- gates, ditches, and diversion dams. Land, consisting of 720 acres described on chart elsewhere. Land, including drainage costs, per chart filed elsewhere. • * » * * I white pine, located near ofliee. Employees' quarters, dormitory and mess balls. ***** .. . do 3,000.00 2,000.00 do do 1,500.00 * * * 13,500.00 1 Exhibit 101. TRANSACTION NO. 7. An inventory of United States equipment at Western Agency as of June 30, 1917, was made as follows: Description. When ac- quired. How acquired. Amount. Bookcases, maple, large, 8 at $15 each. Desks journal 2 high oak 1915 1914 1913 1916 1914 * Voucher 82, June Shop made..^. Voucher 8, January. . . Voucher 6, Jime Vouchers, April » * * $120.00 60.00 Desks,' otrce, single, 3-pIy veneer, oak. . 55.00 72.00 9.00 *' * ^' ♦ ' » * Total inventory amounted to. . . . 13,147.55 An inventory of United States live stock at Western Agency as of June 30, 1917, was made as follows: Description. When ac- quired. How acquired. Total. Cattle, Texas longhoms, herd of 800 head on Range 543, brand I. D. Cattle, Holstein bull, agency corral. 1914 1916 1915 1916 1912 * Voucher 65, June Raised $24,000.00 80.00 brand I. D. do 1,440.00 farm. Sheep, 400 head, merino Voucher 8, April Voucher 61, January. . » * * 2,400.00 110.00 * ♦ ' ^ * * ' 37,60a00 1 Exhibit 101. TRANSACTION NO. 9. Inventories of tribal assets at Western Agency as of June 30, 1917, were made as follows: Land and improvements (tribal) $12, 100. 00 Buildings and plant (tribal) 7, 250. 00 Equipment (tribal) 3, 805. 00 Live stock (tribal) 19, 500. 00 Exhibit 101. TRANSACTION NO. 10. An inventory of stores on hand at Western Agency as of June 30, 1917, was made as follows: Article. Add, acetic Acid, boracic Acid , carbolic Apples, dried Augurs, 9-inch posthole.. Bacon Bandages, 2-inch Barley, pearl Beans, white Beeswax Blankets, wool Total inventory amounted to. Unit. Quantity. Bottle.. Carton. Bottle.. Pound. Each... Pound . Dozen. . Pound. do.. ...do Each * * 100 100 50 500 100 1,000 100 700 750 100 80 • Unit price. $aio .05 .72 .08 .54 .16 .36 .04 .069 .43 3.73 Total. $10.00 5.00 36.00 4a 00 54.00 160.00 36.00 28.00 51.75 43.00 298.40 23,527.26 Exhibit 101. Exhibit 101. TRANSACTION NO. 11, An inventory of local products on hand as of June 30, 1917, was made as follows: 101 bushels oats, at 50 cents $50. 50 150 bushels potatoes, at 60 cents 90. 00 70 tons alfalfa, at $10 v 700. 00 30 dozen ^gs, at 30 cents 9. 00 60 pounds butter, at 35 cents 21. 00 Total 870.50 Exhibit 101. T8 ,e(« oe.v icjii I yiiK 67 TRANSACTION NO. 12. "Freight and handling" charges pertaining to stores on hand were estimated at $1,882. Exhibit 101. Note. — ^In practice, the percentage to be applied as a sur- charge on stores issues will be determined at the beginning of each month by dividing the net total of "Freight and handling" (recap, account 7E) by the net total of "Stores" (recap, account 6E). As of July 1, 1917 (assuming the deferred costs to be $1,882, and "Stores" to be $23,527.26, as stated), the percentage would be 1882-f-23527.26, or. approximately 8 per cent, which percentage is used herein. (See pars. 228 to 235 of text.) TRANSACTION NO. 13, The status of appropriations on June 30, 1917, was found to be as follows : Sym- bol. 22 31 200 202 420 H2o 826 828 1201 1203 1202 1200 Appropriation title. Industrial work and care-of tim- ber, 1917 \ Pay of Indian police, 1917 Support of Sioux of different tribes: Employees, etc., S. Dale., 1917 Education, Sioux Nation, S. Dak., 1917 Western Agency 3 per cent fund. Indian moneys, proceeds of labor, western Indians Miscellaneous receipts, class 4, agency Miscellaneous receipts, class 4, boarding school Individual Indian moneys, leases. Individual Indian moneys, pupils Individual Indian moneys, mis- cellaneous Special deposits Individual Indian banks, con- trolling account Treasury cash (debit). $40.00 Disburs- ing offi- cer's cash (debit). 25a 00 342.50 89.00 721.50 $68.00 40.00 12a 00 1,467.90 2, 142. 67 3,067.40 482.76 34a 80 AUot- ments (credit). 7, 729. 53 37,859.45 4,231.00 8,647.89 18, 896. 20 $93.00 33.75 111.50 906.60 ,861.75 1, 156. 40 454.76 315.80 77, 364. 07 98,284.48 Encum- brance (credit). $15.00 6.25 &S0 811.30 623. 42 28.00 25.00 1,517.47 Exhibits 2 to 7, 22, 23, 25, 25a, 1. TRANSACTION NO. 14. The balance of disbursing officer's cash was held as follows: Cash on hand $784. 29 Deposited with Treasurer of the United States 46, 260. 42 Deposited with Western National Bank 30, 319. 36 77,364.07 Exhibits 84, 86, 87. TRANSACTION NO. 15. Balances in individual Indian banks June 30, 1917, were as follows : City Trust Co., Crownor, S. Dak $43, 861. 89 First National Bank, Rockville, S. Dak 12. 789. 49 Stockgrowers National Bank, Twining City, Nebr 11, 295. 41 Citizens National Bank, Parkville, S. Dak 15, 426. 53 First National BanK, Detroit, S. Dak 14, 911. 16 98, 284. 48 Exhibits 25a and 88 to 92 (Appropriation symbol No. 1204). TRANSACTION NO. 16. Encumbrances shown above (see balances in appro- priations under transaction No. *13, June 30, 1917) were as follows: Industrial work and care of timber, 1917 (No. 22); Salaries, Juno, 1917 $15.00 Pay of Indian police, 1917 (No. 31): Salaries, June, 1917.. 6. 25 Support of Sioux of different tribes. Employees, etc., South Dakota, 1917 (No. 200): Salaries, June, 1917 8. 50 Education, Sioux Nation, S. Dak., 1917 (No. 202): H. M. Zil&— driving well: $125. 00 Traveling expenses 56. 30 Salaries, June, 1917 630. 00 811. 30 Western Agency 3 per cent fund (No. 420) : Traveling expenses 103. 42 Irregular labor 520. 00 623. 42 Miscellaneous receipts, class 4, Agency (No. 826): C. M. Alvord, envelopes and paper ordered June 21, 1917 » $13. 60 Rudolph & Smith, plaster and lime ordered June 25, 1917 14.40 28.00 Miscellaneous receipts, class 4, Boarding School (No. 828): A. M. Haines, magazines, etc 25.00 Exhibits 58t to 62t, inclusive, 74t, 75t. TRANSACTIONS AT WESTERN AGENCY DURING THE MONTH OF JULY, 1917. July 2, 1917. TRANSACTION NO. 17. A team of mules, carried as United States live stock, transfer value $500, was received by transfer from the Southern Agency. Exhibits 130, 128, 129, 126, 103*, 82*, 15, 70t. TRANSACTION NO. 18. Bill No. 98, for $1,195.87, was rendered for cattle shipped to C. G. West, Butte, Mont. Book value of cattle was $1,100. Exhibits HI, 109, 103*. TRANSACTION NO. 19. BiU of lading No. 12789, covering shipment of stores from Westfield to Crownor, was accoraphshed, and expense bill received. Estimated freight, $4.80. Exhibit 107. TRANSACTION NO. 20. Transportation request No. 1803 was issued for transportation of Charles Thomas, superintendent, from Browning, Nebr., to Crownor. Estimated charge, $9.75. Exhibits 107, 83*; > The invoice covering this transaction amomjted to $13.76 and was taken up in the general accounts in that amount. (See Exhibit 99.) The discrepancy of $0.16 between the liability and the encumbrance is introduced here to illustrate the method of correcting such an error. (See Exhibit 22.) 68 TRANSACTION NO. 21. Requisitions No& 1-10, covering issues of stores, were received from storekeepers. Exhibits 120, 102, 114 to 119, inclusive. (For issues of equipment from stores — Requisitions 1, 2 — entries will also be made on fixed property cards, Exhibit 103.) TRANSACTION NO. 22. The following collection was made: Steele Burnett & Co., for one bull (bill No. 82) $97.37 Exhibits 52* to 55*, inclusive, 50t, 84, 19, 124. TRANSACTION NO. 2.3. The following collection was made: Emma Golden, for board furnished, per bill No. 83 ?7. 50 Exhibits 52* to 55*, inclusive, 50t, 84, 23, 124. TRANSACTION NO. 24. The following voucher payments were made: Sundry employees, June pay roll: Regular — Industrial work and care of timber, 1917 (enc. No. 1004) $15.00 Pay of Indian police, 1917 (enc. No. 1005) 6. 25 Support of Sioux of different tribes, employees, etc., South Dakota, 1917 (enc. No. 1006) 8.50 Education, Sioux Nation, S. Dak., 1917 (enc. No. 1007) 600. 00 Irregular: Western Agency 3 per cent fund (enc. No. 1003) 431.90 1, 061. 65 Exhibits 56t, 87, 2 to 6, inclusive, 121. TRANSACTION NO. 25. Washington journal voucher No. 262, "Allotment of funds," was received: Exhibits 26, 8 to 17, inclusive, 21. TRANSACTION NO. 26. Checks were drawn against individual Indian bank accounts as follows : In favor ol— For— Account of— Amount. Louisa Young West & Co Clothing Louisa Young (No. 102). Eva Richard (No. 105).. Chas. Horn Chips (No. 107). Amelia Charging Wolf (No. 201). Picks up Arrows (No. 202). $50.00 Clothing and subsist- ence. Wagon 32.80 Do 60.00 Amelia Charging Woll. Picks up Arrows 20.00 do . . . 25.00 NoTE.—Accounts Nos. 1 to 100, inclusive, are in City Trust Co., Crownor. Nos. 101 to 200 are in First National Hank, Rockville, S. Dak. Nos. 201 to 300 are in Stock Growers National Bank, Twining City, S. Dak. Nos. 301 to 400 are in Citizens National Bank, Parkville, S. Dak. Nos. 401 to 500 are in First National Bank, Detroit, S. Dak. Exhibits 89, 90, 94*. TRANSACTION NO. 27. A deposit of $820.50 was made in Western National Bank. Exhibits 85, 84, 86. TRANSACTIONS NOS. 28 TO 37. The following blanket encumbrances for fiscal year 1918 were set up from annual salary Ust, contracts, etc. : TRANSACTION NO. 28. Surveying and allotting Indian reservations (reimbursable) : Salaries, July, 1917 $500. 00 Salaries, August, 1917, to June, 1918 5, 500. 00 Traveling expense, allotting agent 100. 00 Exhibits 80*, 81*, 82, 63t, 8. TRANSACTION NO. 29. Indian school and agency buildings, 1918: Irregular labor, confltruction of superintendent's bungalow. .... $2; 000. 00 Exhibits 80*, 81*, 64t, 9. TRANSACTION NO. 30. Industrial work and care of timber, 1918 : Salaries, July, 1917 $585. 00 Salaries, August, 1917, to June, 1918 6, 435. 00 Exhibits 80*, 81*, 65t, 10. TRANSACTION NO. Jl. Pay of Indian police, 1918: Salaries, July, 1917 $660. 00 Salaries, August, 1917, to June, 1918 7, 260. 00 Exhibits 80*, 81*, 66t, 11. TRANSACTION NO. S2. Pay of judges Indian courts, 1918 : Salaries, July, 1917 $21.00 Salaries, August, 1917, to June, 1918 231. 00 Exhibits 80*, 81*, 67t, 12. TRANSACTION NO. 33. Determining heirs of deceased Indian allottees, 1918: Salaries, July, 1917 $160.00 Salaries, August, 1917, to June, 1918 1,760.00 Exhibits 80*, 81,* 68t, 13. TRANSACTION NO. 34. Support of Sioux of different tribes, employees, etc., South Dakota, 1918; Salaries, July, 1917 $1, 400. 00 Salaries, August, 1917, to June, 1918 15, 400. 00 Exhibits 80, 81, 69t, 14. TRANSACTION NO. SS. Support of Sioux of different tribes, subsistence and civilization. South Dakota, 1918: Traveling expenses, agency $800. 00 Irregular labor, general 13,000. 00 Irregular labor, district No. 1 1,000.00 Irregular labor, district No. 2 800.00 Exhibits 80*, 81*, 82*, TOf, 15. TKANSACTION NO. 36. Education, Sioux Nation, South Dakota, 1918: Travel expenses, school $200. 00 Peoples' Electric Co., electric current (school) 550. 00 Salaries, July, 1917 3,635.00 Salaries, August, 1917, to June, 1918 .39, 985. 00 Jno. B. Bryant, 150,000 pounds gross beef, at $6.25 to $7.50 per cwt 10, 500. 00 Indians, 500 cords of wood, at $8, boarding schools. 4, 000. 00 Indians, 100 cords of wood, at $8, day schools 800. 00 Exhibits 80*, 81*, 82*, 71t, 16. TRANSACTION NO. 37. Western Agency 3 per cent fund: Peoples' Electric Co., electric current (agency) $200. 00 Jno. B. Bryant, 300,000 pounds gross beef, at $6.25 to $7.50 per cwt 21, 000. 00 Indians, 200 cords of wood, at $8 1, 600. 00 Indians, wagon transportation of supplies 5, 000. 00 Exhibits 82*, 72t, 17. TRANSACTION NO. 38. The following bills were received: From Western South Dakota Stockgrowers' Association, for membership dues and fees for registration of live stock $405. 00 From Fred G. Boyd, for repairs to typewriter 1. 25 Exhibits 108, 82*, 73t, 21. July 3. TRANSACTION NO. 39. Fifty tons of coal, at $12 per ton, were transferred to the Crownor irrigation project. Exhibits 129*, 128*, 130*, 126, 102. TRANSACTION NO. 40. William Wallace, farmer, submitted traveling ex- pense voucher for period of July 1-2, 1917, for $16.05. Exhibit 108. TRANSACTION NO. 41. C. W. Oliver's bill for $12.50 for tuning school pianos was received. Exhibit 108. TRANSACTION NO. 42. Bill No. 99, for $15, was rendered against Hawk Face for heirship fees. Exliibits 111, 109. TRANSACTION NO. 43. Bill of lading No. 1 1490, covering shipment of stores from Crownor to Owl City was accomplished. Ex- pense bill was received for freight charges of $7.60. Exhibit 107. TRANSACTION NO. 44, The following collection was made: Smith Hide Co., for 525 hides, at $6.30; 28 hides, at 11 (bill No. 84), $3,335.50. Exhibits 52* to 55*, inclusive, SOf, 84, 19, 124. TRANSACTION NO. 45. The following collection was made: Ale.xander Solworth, for loss of 128 pounds of seed potatoes (bill No. 88), $1.60. Exhibits 52* to 55*, inclusive, 50t, 84, 18, 124. TRANSACTION NO. 46. Deposit of $3,335.50 was made in Western National Bank. Exhibits 85*, 84, 86. TRANSACTION NO. 47. Bill No. 20, C. M. Alvord, for $13.76, was paid. Exhibits 57, 87, 74t, 79*, 22, 121. TRANSACTION NO. 48. Check for $200 was drawn on Treasurer of United States in favor of the pupil's cashier, for petty cash fund. Exhibits 87, 84. TRANSACTION NO. 49. A shipment of shoes on annual contract was re- ceived from Johns Shoe Go., Chicago, III., invoiced at $300. Exhibits 108, 102*. TRANSACTION NO. 50. Bill of lading No. 22448, for shipment of shoes from Johns Shoe Co., was received; estimated freight charges, $11.40. Exhibit 107. July 5. TRANSACTION NO. 51. Carpenter repaired wagon box for Brooks Wounded Head and submitted production report No. 301 for $3.75 to be collected. Exhibits 132, 131, 111, 109. TRANSACTION NO. 52. Bill of lading No. 1 1492, covering shipment of stores from Walton to Crownor accomphshed and expense bill was received; estimated freight charges, $13. Exhibit 107. TRANSACTION NO. 53. Transportation request No. 1804 was issued for transportation of R. E. Glenn, surveyor, from Crownor to Bismarck; estimated cost, $4.75. Exhibits 107, 83. 70 TRANSACTION NO. 51. Requisitions Nos. 11 to 17, covering issues of stores, were sent in by storekeeper. •Exhibits 120*, 102*, 114 to 119, inclusive. TRANSACTION NO. 55. Collections were made as foUows: Bill No. 92, Chas. Thomas, for milk $2. 64 ' ' Bill No. 93, Robert Adair, for milk 5.10 Exhibits 52* to 55*, inclusive, 50t, 84, 23, 124. July 6. TRANSACTION NO. 56. Charles Thomas submitted a travel expense voucher for the period July 1-2, 1917, amounting to S4.30. Exhibit 108. TRANSACTION NO. 57. Transportation request No. 1805 was issued for transportation of R. E. Glenn, surveyor, from Bis- marck to Crownor; estimated cost, $4.75. Exhibits 83, 107. TRANSACTION NO. 58. Requisitions A-1 to A-3, covering issues of local products, were received from storekeepers. Exhibits 120, 102,* 112, 113. TRANSACTION NO. 59. Received Washington journal voucher No. 624, advising of advance of funds amounting to $48,130. Exhibits 27, 27a, 87, 8 to 17, inclusive, 21. TRANSACTION NO. 60. A deposit of $2,842 was made in Western National Bank. Exhibits 85*, 84, 86. TRANSACTION NO. 61. »j i Collections were made as foUows: Bill No. 94, William Wallace, for milk $2. 60 Bill No. 95, Nancy Allison, for milk - . 11. 70 Exhibits 52* to 55*, inclusive, SOf, 84, 23, 124. TRANSACTION NO. 62, Collections were made as foUows: Moses F. Fridley, mare and colt, property of the estate of Annie Yellow Horse $75. 00 Bamett Stock Co., for cattle of individual Indians.. 2,780.00 Exhibits 52* to 55*, inclusive, 50t, 84, 25a. TRANSACTION NO. 63. Chas. Thomas's traveling expenses for June were paid, per bill No. 3, amounting to $70.85. Exhibits 56t, 87, 82*, 62t, 70t, 6, 15, 121. TRANSACTION NO. 64. A check for $125 was drawn against bank account of Bear Shield (bank account No. 402), in favor of Ahce Randall, in pajonent for a horse. Exhibits 92, 94*. TRANSACTION NO. 65. A check for $190.05 was drawn against bank account of Julia White Horse (bank account No. 409), in favor of C. H. Matthews, superintendent, for transfer of funds to Northern Agency. Exhibits 92, 94.* TRANSACTION NO. 66. One XYZ hay press was ordered from Farm Machine Co., to be sold to Long Tree Falls; cost, $190. Exhibits 78*, 79*, 73t, 21. July 7. TRANSACTION NO. 67. R. E. Glenn submitted traveling expense voucher for July 5 to 7, 1917, amounting to $6.25. Exhibit 108. TRANSACTION NO. 68. Requisitions 18-22, covering issues of stores, were received from storekeeper. (See note on transaction 21.) Exhibits 120, 102, 114 to 119. TRANSACTION NO. 69. Contract with Pocock Co., for construction of sleep- ing porches, was closed; amount, $630. Exhibits 82*, 71 1, 16. TRANSACTION NO. 70. The sum of $3,500 was transferred from Western National Bank to Treasurer of the United States. Exhibits 86, 87. TRANSACTION NO. 71. R. E. Glenn's voucher for traveling expenses (bUl No. 10), amounting to $6.25, was paid. Exhibits 56t, 87, 82*, 63t, 8, 121. TRANSACTION NO. 72. C. W. Oliver's bill for tuning pianos (biU No. 7), amounting to $12.50, was paid. Exhibits 56t, 87, 23, 121. TRANSACTION NO. 73. The following checks were drawn agajnst individual Indian bank accounts: In tovor of— For— Aooount ol— Amoimt. Millie Lays Hard Subsistence Saddle MlUe Lays Hard (No. 1). Wapesa(No. 3) S20.00 42.50 Exhibits 88, 94*. 71 TRANSACTION NO. 74. An encumbrance of $500 for irregular labor was set up under "Education, Sioux Nation, S. Dak., 1918." Exhibits 81*, 71t, 16. July 9- TRANSACTION NO. 75. Transportation request No. 1905 was issued for transportation of John Richards, school inspector, from Crownor to Omaha; estimated cost, $7.15. Exhibits 107, 83*. TRANSACTION NO. 76. Requisitions 23-30, covering issues of stores, were received from storekeeper. Exhibits 120*, 102*, 114 to 119, inclusive. TRANSACTION NO. 77. A deposit of $3,295.87 was made in Western National Bank. Exhibits 85*, 84, 86. TRANSACTION NO. 78. Collections were made as follows : C. G. West, for cattle raised at school (per bill No. 98) $1, 195. 87 Jas. Buckman, for farm wagon, $50; harness, $12.50; property estate of Annie Yellow Horse 62. 50 M. L. Troy, land sale, Wapesa: Special deposits 2, 100. 00 Miscellaneous receipts, class 5, advertising fees 2. 50 Exhibits 52* to 55*, inclusive, 50t, 84, 23, 24, 25a 124. ' TRANSACTION NO. 79. A check for $62.50 was drawn against bank account of Jas. Buckman (No. 5), in favor of Chas. Thomas, superintendent, in payment for property belonging to estate of Annie Yellow Horse purchased by Buckman. Exhibits 88, 94. July 10. TRANSACTION NO. 80. Requisitions A-4 to A-9, covering issues of local products, were received from storekeeper. Exhibits 120*, 102*, 112, 113. TRANSACTION NO. 81. Heirship fees amounting to $15 were collected from Hawk Face (bill No. 99). Exhibits 52* to 55*, inclusive, 50t, 84, 18, 124. July 11. TRANSACTION NO. 82. ' Bill No. 101, for $2.30, was rendered against Chas. Thomas for amount disallowed by auditor on his June, 1917, travel voucher. Exhibits 111, 109. .tul TRANSACTION NO. 83. Requisitions 31-36, covering issues of stores, were received from storekeeper. Exhibits 120*, 102*, 114 to 119, inclusive. ,..j TRANSACTION NO. 84. The sum of $2,000 was transferred from Western National Bank to Treasurer of the United States. Exhibits 86, 87. ''' TRANSACTION NO. 85. The sum of $2.30 was collected from Chas. Thomas, on account of the disallowance on voucher 82, first quarter, 1917, auditor's settlement No. 12342 (bill No. 101). Exhibits 52* to 55*, inclusive, 50t, 84, 19, 124. TRANSACTION NO. 86. July 12. Carpenter submitted production report No. 302, amounting to $13, for making potato crates for Stalking Bear. Exhibits 132*, 131*, 111*, 109. TRANSACTION NO. 87. A. M. Haines's bill for $21.87, annual subscriptions to sundry magazines and periodicals, was received. Exhibit 108. TRANSACTION NO. 88. BiU of lading No. 14324, covering shipment of stores from Crownor to East City, was accomplished and expense bill was received ; estimated cost, $2.50. Exhibit 107. TRANSACTION NO. 89. Western South Dakota Stockgrowers' Association's bill (No. 4), for $405, membership fees and registra- tion of cattle, was paid. Exhibits 56t, 87, 82*, 73t, 21, 121. TRANSACTION NO. 90. The following checks were drawn against individual bank accounts. In fovor of— J. G. Brown.. Comes Above. CJeo. Apple . . . V. G. Wood.. ■''fiTIT' For- Team of horses . Allowance do. Clothing. Account ot— Mary Ladeaux (No. 309) Comes Above (No. 306).. Geo. Apple (No. 303). . . , Lhzie Iron Shell (No. 301). Amoont. S3.%.00 20.00 IS. 00 42.00 Exhibits 91, 94*. ^ July 13. TRANSACTION NO. 91. Requisitions 37-40, covering issues from stores, were received from storekeeper. Exhibits 120*, 102*, 114 to 119, inclusive. TRANSACTION NO. 92, Notice of abolishment of the position of assistant mechanic, at $300, effective July 16, 1917, was re- ceived. Exhibits 80*, 81*, 69t, 14. TRANSACTION NO. 93. The bank balance of estate of Takes Pity on Them (No. 106) was transferred to heirs as follows: Account No. Name. Amount. 2 $706.61 5 706.61 7 706.60 Exhibits 89, 31, 32, 33, 88, 94. (Credit to "Indi- vidual Indian banks, controlling account" is made at close of month. See transaction No. 179.) TRANSACTION NO. 94. BUI of Fred G. Boyd, amounting to $1.25, for re- pairing typewriter (bill No. 5), was paid. Exhibits 56t, 87, 17, 121.' July 14. TRANSACTION NO. 95. BUI No. 103 for $18 was rendered against W. J. McLean and No. 104 for $7.40 against C. W. Hunt for subscriptions to school paper and for sundry press job work. Exhibits 132*, 131*, 111, 109. TRANSACTION NO. 96. Requisitions 41 to 46, covering issues from stores, were received from storekeeper. Exhibits 120*, 102*, 114 to 119, inclusive. TRANSACTION NO. 97. Bill of Rudolph & Smith for plaster, etc. (bLU No. 1), amounting to $14.40, was paid. Exhibits 56t, 57t, 87, 79, 74t, 22, 121. July 16. TRANSACTION NO. 98. Four lumber wagons were received by transfer from Eastern Agency, agreed transfer value $50 each. (For illustration of encumbrance entries for trans- actions of this cjass, see transaction No. 17.) Exhibits 130*, 128*, 129*, 126, 103*. TRANSACTION NO. 99. Carpenter submitted production report No. 303, covering charges of $4.75 for repairing White Man Bear's barn. Exhibits 132*, 131*, 111*, 109. TRANSACTION NO. 100. John Richards, school inspector, submitted travel expense voucher for $28.30. Exhibit 108. TRANSACTION NO. 101. Bill for $4,581.59 was received from J. B. Bryant for 84 head of cattle. Exhibits 108, 103*. TRANSACTION NO. 102. Bill amounting to $7.50 was rendered for board furnished Emma Golden by dining room, July 1-15, 1917. Exhibits 111*, 109. TRANSACTION NO. 103. Transportation request No. 1906 was issued for transportation of John Richards, school inspector, from Omaha to Crownor; estimated cost, $7.15. Exhibits 107, 83*. TRANSACTION NO. 104. Washington journal voucher No. 642, "Allotment of funds," was received. Washington journal voucher No. 643, "AUotment of funds," was received. Exhibits 28, 29, 19, 21. TRANSACTION NO. 105. The following deposits were made to the credit of individual Indians by checks on Western National Bank: Bauk ac- count No 202 204 207 210 212 Name. .MHirOKII'. I,:- Plcks up .\rrows Estate of Annie Yellow Horse. Charles Yellow Horse Alice JiUiis Alice Uimuing Horse Amount. J250. (Kl 137. .50 3, 2.W. 00 7.3.00 .S4.62 3,796.12 These funds were derived from tlie following sources: ' ' • Special deposits t.t,250.9» Individual Indian moneys, leases 2X0. no Individual Indian moneys, miscellaneous 265. 12 3, 795. 12 Exhibits 34, 35, 36, 86, 25a, 90, 94*. 73 K .(..I July 17. TRANSACTION NO. 106. Carpenter submitted production report No. 304, amounting to $6.75, for making corncrib for Jos. Crazy Thunder. Exhibits 132*, 13J*, 111*, 109. TRANSACTION NO. 107. Requisitions 47 to 54, covering issues of stores, were received from storekeeper. Exhibits 120*, 102*, 114 to 119, inclusive. TRANSACTION NO. 108. The sum of $10 was collected from Samuel Green for fine in Indian court. Exhibits 52* to 55*, inclusive; 50t, 84, 22, 124. TRANSACTION NO. 109. The sum of $7.50 was collected from Emma Golden for board (bill No. 108). Exhibits 52* to 55*, inclusive; 50t, 84, 23, 124. TRANSACTION NO. 110. Jno. Richard's travel expense voucher, amounting to $28.30 (bill No. 12), was paid. Exhibits 56t, 87, 82*, 71t, 16, 121. July 18. TRANSACTION NO. 111. Twelve head of steers, carried as United States live stock, were transferred to Eastern Agency; agreed transfer value $60 per head. Exhibits 129*, 128*, 130*, 126, 103*. TRANSACTION NO. 112. BUI (No. 108) for $2.50 was rendered against C. R. Johns for flour sold to him from stores. Exhibits 111*, 109, 102*. TRANSACTION NO. 113. Bill (No. 109) for $160 was rendered against John O'Brien for trespass fees. Exhibits 111*, 109. TRANSACTION NO. 114. Collection was made as follows: 0. 11. Johns, for flour, per bill No. 108 $2. 50 Exhibits 52* to 55*, inclusive, 50t, 84, 19, 124. July 19. TRANSACTION NO. 115. BiU of lading No. 18876, covering shipment of hay press for Long Tree Falls, was accomplished; esti- mated freight, $24. Exhibits 107, 103. TRANSACTION NO. 116. Requisitions 55 to 59, covering issues from stores, were received from storekeeper. (See note on transaction No. 21.) Exhibits 120*, 102*, 114 to 119, inclusive. July 20. TRANSACTION NO. 117. BiU for $190 was received from Farm Machine Co., of Chicago, for hay press ordered for Long Tree FaUs. Exhibits 108, 103. TRANSACTION NO. 118. A list of Indians winning prizes at Industrial Fair was received; total prizes, $132.50. Exhibit 108. TRANSACTION NO. 119. i-.i|:|r.51 BUI No. 110, for $2.50 was rendered against C. W. Oliver on account of overpayment of biU No. 7. Exhibits 111*, 109. TRANSACTION NO. 120. BiU No. Ill, for $214, was rendered against Long Tree Falls for hay press, complete, sold to him on instaUment plan. Exhibits 111*, 109, 103. TRANSACTION NO. 121. The sum of $18 was coUected from W. J. McLean for subscriptions and job work (biU No. 103). Exhibits 52* to 55*, inclusive, SOf, 84, 23, 124. TRANSACTION NO. 122. The smn of $132.50, prizes at Indian fair (bUl No. 15), was paid to sundry Indians. Exhibits 56t, 87, 21, 121. TRANSACTION NO. 123. A check for $25 was drawn against bank account of Comes Last (No. 9) for allowance. i .*8'-:r ,♦( 'V:f.i\r July 21.- TRANSACTION NO. 124. Exhibits 88, 94*. Bill No. 13, from John B. Bryant, for beef furnished, was i)aid: , > For agency f rtjTtrv*.'.^« .• -nT. $4, 342. 88 For boarding school 62. 50 4, 405. 38 Exhibits 57*, 56t, 87, 82*, 71t, 72t, 16, 17, 121. 74 TRANSACTION NO. 125. Sundry Indians were paid for 290 cords wood, at $7 per cord (bill No. 16). For agency, 80 cords at $7 $560. 00 For boardiDg school, 210 cords at $7 1, 470. 00 2,030.00 Note. — It will be observed that this purchase is charged against the incumbrance at $8 per cord, the price at which the estiniat e was originally made. Exhibits 56t, 87, 82*, 71 1, 72t, 16, 17, 121. July 23. TRANSACTION NO. 126. Requisitions 60 to 63, covering issues of stores, were received from storekeeper. Exhibits 120*, 102*, 114 to 119, inclusive. (See note on transaction No. 21.) TRANSACTION NO. 127. Requisitions A-9 to A-13, covering issues of local products, were received from storekeeper. Exhibits 120*, 102*, 112, 113. July 24. TRANSACTION NO. 128. A deposit of $125 was made in Western National Bank. Exhibits 85*, 84, 86. TRANSACTION NO. 129. The sum of $80 was collected from J. A. Lee, for lease, account of Picks up Arrows. Exhibits 52* to 55*, inclusive, SOf , 84, 25a. TRANSACTION NO. 130. The sum of $7.50 was collected from Oliver Twist, for fine imposed by the Indian court. Exhibits 52* to 55*, inclusive, 50t, 84, 22, 124. July 25. TRANSACTION NO. 131. A sundry lot of groceries was received by transfer from Crownor irrigation project; agreed transfer value, $700. '. (For illustration of encumbrance entries for transac- tions of this class, see transaction No. 17.) Exhibits 130*, 128*, 129*, 126, 102.* TRANSACTION NO. 132. Gasoline was ordered from J. O. Parks at a cost of $8.25. Exhibits 78*, 79*, 72t, 17. TRANSACTION NO. 133. H. M. Zile was paid $115 for digging well (bill No. 17). Exhibits 56t, 87, 82*, 6 It, 5, 121. July 26 TRANSACTION NO. 134. Holstein bull was reported dead; carried in United States live stock account at $70. Exhibits 133, 103*. TRANSACTION NO. 135. One rotary duplicator was ordered from Omaha OflSce Supply Co. at a cost of $40. Exhibits 78*, 79*, 74t, 22. TRANSACTION NO. 136. Washington Journal voucher No. 712, for advance of funds amounting to $12,500, was received. Exhibits 30, 87, 21. TRANSACTION NO. 137. The sum of $20 was paid A. M. Haines for maga- zines, etc. (bill No. 11). Exhibits 57*, 56t, 87, 79*, 75t, 23, 121. TRANSACTION NO. 138. Payments amounting to $726.32 were made to sundry Indians for transportation of supplies (bill No. 18). Exhibits 56t, 87, 82*, 72t, 17, 121. July 27 TRANSACTION NO. 139. Bill No. 112, for $12, was rendered for subsistence supplies sold from stores to Alexander Hidl, lease clerk. Exhibits HI*, 109, 102*. TRANSACTION NO. 140. Bill No. 113, for $23.65, was rendered against Council Fire for one stove furnished him from stores. Exhibits HI*, 109, 102*. TRANSACTION NO. 141. Kindergarten supplies costing $42.31 were oi-dered from M. O. Fred. Exhibits 78*, 79*, 71t, 16. TRANSACTION NO. 142. The simri of $30 was collected from Long Tree Falls for part payment on hay press (bill No. 111). Exhibits 52* to 55*, inclusive^ 50t, 84, 19, 124. TRANSACTION NO. 143. The sum of $2.50 was collected from C. W. Oliver for reftmd of overpayment on voucher No. 5, first quarter, 1918 (bill No. 110). Exhibits 52* to 55*, inclusive, 50t, 84, 23, 124. 75 TRANSACTION NO. 144. Check No. 206, for $1,250, was drawn against bank account of Alfred Yellow Horse in favor of J. Schneider in payment for house. Exhibits 90, 94*. TRANSACTION NO. 145. Bill of lading No. 11498, covering shipment of sup- pUes from Bismarck to Crownor, was accomplished; estimated freight charges, $6. Exhibit 107. TRANSACTION NO. 146. During severe thunderstorm the barn on the school farm was strack by lightning and burned. It was carried in accounts as "United States buildings and plant" at $525. Approximately 20 tons of aKalfa stored in bam and carried in account as "Local products," at $10 per ton, was also lost. Exhibits 133, 102*, 103*. July 28. TRANSACTION NO. 147. Requisitions A-14 to A-15, covering issues of local products, were received from storekeeper. Exhibits 120*, 102*, 112, 113. TRANSACTION NO. 148. Auto tires costing $62 were ordered from Robert Curtis. Exhibits 78*, 79*, 70t, 15. TRANSACTION NO. 149. Office supphes costing $46.80 were ordered from J. V. Bond & Co. Exhibits 78, 79, 72 1, 17. TRANSACTION NO. 150. A deposit of $200 was made in Western National Bank. Exhibits 85*, 84, 86. TRANSACTION NO. 151. Trespass fees as follows were collected from Jno. O'Brien (bill No. 109): Miscellaneous receipts, class 3 $100.00 Miscellaneous receipts, class 4, agency 60.00 TRANSACTION NO. 153. Pocock Co. submitted a bill amounting to $655 for construction of porches at agency. Exhibits 108, 103*. TRANSACTION I^O. 154. Requisitions 64 to 70, covering issues of stores, were received from storekeeper. (See note on transaction No. 21.) Exhibits 120*, 102*, 114 to 119, inclusive. TRANSACTION NO. 155. Notice was received of establishment of position of assistant cook, at $300, and of promotion of matron from $600 to $660. Exhibits 80*, 81*, 71t, 16. TRANSACTION NO. 156. Cylinder oil costing $12.60 was ordered from Lee & Brentwood. Exhibits 78*, 79*, 73t, 21. TRANSACTION NO. 157. Pocock Co. was paid $655 for construction of sleeping porches (bill No. 19). Exhibits 56t, 87, 82*, 71t, 16, 121. July 31. TRANSACTION NO. 158. The Washington office advised that the following bills of lading were paid in the amounts stated: No. 13286 18-75 No. 12375 15.50 No. 11482 -- 8.00 No. 11476 6.50 No. 12782 - ;- 4.20 No. 12396 4.40 No. 12787 2. 50 49.85 See Exhibit 98 for amount of liability taken up and consequent adjustment to be made. Exhibits 122, 121. TRANSACTION NO. 159. The Washington office advised that the following transportation requests were paid in the amounts stated : Exhibits 52 to 55, inclusive, 84, 20, 22, 124. July 30. TRANSACTION NO. 152. Five stoves, complete, were transferred to South- ern Agency from stores; agreed transfer value, $110. (For illustration of encumbrance entries for trans- actions of this class see transaction No. 17.) Exhibits 129*, 128*, 130*, 126, 102*.. No. 1800 12.60' No. 1801 13.75 No. 1802 10.50, No. 1903 2.00 No. 1904 2.00 No. 1804 4.70 No. 1805 4.70 Western Agency 3 per cent fund, No. 420. Education, Sioux Nation, S.D. , 1917, No.202. Surveying and allotting Indian reservations (Reimbursable) No. A12. 40.25 (See Exhibits 98 and 107 for amounts taken up as liabilities and consequent adjustments onregisterNo. 7.) Exhibits 123, 121, 83, 82, 61t, 62t, 63t, 5, 6, 8. in TRANSACTION NO. 160, An interunit transfer voucher covering pro rata charges of $80 for handhng supply contracts, etc., was received from the Washington local office. Exhibits 130*, 128*, 129*, 126. TRANSACTION NO. 161. Charges of $33 for work done by the sundry job department in making dump carts were billed by interunit transfer voucher to Crownor irrigation pro- ject. Exhibits 132*, 131*, 129*, 128*, 130*, 126. TRANSACTION NO. 162. Dairymen submitted production reports for milk and butter furnished sundry employees as follows : No. 1— A. B. Molzaw, 234 quarts (bill No. 114) $11.20 No. 2— W. R. Paul, 52 quarts (bill No. 116) 2. 60 No. 3— M. B. Spurrier, 102 quarts (bill No. 116) 6. 10 No. 4— R. J. Parsons, 53i quarts (bill No. 117) 2. 67 No. 5— J. B. Marble, 2 quarts (bill No.118) 10 No. 6— J. W. Vanzant, 90 quarts (bill No. 119) 4.50 No. 7 — Dining room, 480 quarts for transfer 24. 00 No. 8— Stores, 500 pounds butter for transfer 150. 00 Exhibits 132*, 131*, 111*, 109 apply to Nos. 1 to 6, inclusive. Exhibits 132*, 131*, 127, 102* apply to Nos. 7 and 8. TRANSACTION NO. 163. Foreman of school farms and gardens submitted production reports as foUows: For transfer of charges — No. 101 — 10 bushels potatoes furnished dining room.. $10.00 No. 102 — Sweet com furnished dining room 4. 70 No. 103 — Garden truck furnished hospital 8. 75 Exhibits 132*, 131*, 127. For collection — No. 104— Garden truck furnished C. W. Truckee (bill No. 120) $10. 50 No. 105— Garden truck furnished F. H. Wallace (bill No. 121) 8.10 Exhibits 132, 131, 111*, 109. TRANSACTION NO. 164. Blacksmith submitted production reports for col- lection : No. 201— Repairing wagon, J. Hornbeck (bill No. 122) $0. 60 No. 202— Shoeing horses, Frank Sits Poor (bill No. 123) 1. 50 No. 203— Fixing wagon brake, Running Horse (bill No. 124) . . 25 No. 204— Shoeing horses, Sam Few Tails (bill No. 125) 2. 00 No. 205— Welding brake beam, Chasing Hawk (bill No. 126) . 1. 75 No. 206— Repairing reaper, Thos. Gra.s8 (bill No. 127) 6.00 No. 207— Shoeing horses, Luke Big Turnip (bill No. 128) . . 1. 80 No. 208 — Shoeing and repair work, Thos. Plenty Bear (bill No. 129) 5. 65 Exhibits 132*, 131*, 111*, 109, 110. Blacksmith submitted production reports for trans- fer of charges : No. 209 — Repairing wagon. Lone Bear $1. 50 No. 210 — Making wheelbarrow for agency 2. 50 No. 211 — Repairing eaves for school building 8. 00 No. 212 — Dressing drills for road construction 11. 00 Exhibits 132*, 131*, 127, 103*. TRANSACTION NO. 165. Carpenter submitted production reports as follows: No. 305 — Making desk for agency office $10. 00 No. 306 — Rebuilding White Face's wagon for transfer of charges 5. 00 No. 307 — Making repairs to shelves in office. 7. 50 Exhibits 132*, 131, 127, 103*. TRANSACTION NO. 166. Stable foreman submitted production reports for transfer of charges as f oUows : No. 401 — Horses furnished superintendent during July $18. 00 No. 402 — Teams for road construction 80. 00 No. 403 — Teams for scrapers on grounds 6. 00 No. 404— Teams for dairy 3. 00 No. 405 — Teams for plowing gardens 1. 50 Exhibits 132, 131, 127. TRANSACTION NO. 167. Laundry foreman submitted production reports for transfer, as follows: No. 501— Laundering 1,100 pieces for dormitory $33. 00 No. 502 — Laundering 500 pieces for hospital 15. 00 No. 503 — Laundering 80 pieces for agency office 2. 40 No. 504 — Laundering 1 ,200 pieces for dining room 36. 00 Exhibits 131*, 127. . TRANSACTION NO. 168. Foreman of road construction submitted production report No. 601, amounting to $608.75, covering com- pletion of culvert. Exhibits 132*, 131, 127, 103*. TRANSACTION NO. 169. Chas. Hawkeye submitted claim of $7 for hire of his horse by alloting agent. Exhibit 108. TRANSACTION NO. 170. Crownor stables submitted l)ills amo\mting to $104 for Uvery used by surveyors. Exhibit 108. TRANSACTION NO. 171. Bill No. 130, amounting to $7.50, was rendered against Emma Golden for board at dining room, July 16 to 31, 1917. Exhibits 111*, 110. ^f TRANSACTION NO. 172. Bills were rendered as follows: No. 131, against J. C. Brent, for sale of tribal timber No. 132, against Richard White, for heirship fees No. 133, against George White, for heirship fees No. 134, against Jennie White, for heirship fees Exhibits 111*, 110, 103*. $8, 698. 00 5.00 5.00 6.00 TRANSACTION NO. 173. Time books for July, showing salaries and wages earned amounting to $11,193.30, were received from all foremen. Exhibits 106, 105. TRANSACTION NO. 174. Butchei' submitted a report of live stock slaughtered, showing — 5 head of cattle, carried aa United States live stock, furnished as beef for dining room and kitchen; book value ^ $200.00 24 head of cattle slaughtered from tribal herd for dis- tribution among individual Indians, book value 1, 200. 00 Exhibits 134, 103*. TRANSACTION NO. 175. Notice was received from Washington of settlement of transfer voucher for one team of mules from South- ern Agency, per journal voucher 19. Exhibits 49, 82*, 70t, 15. TRANSACTION NO. 176. Collections were made as follows : Richard White, heirship fees (bill No. 132) $5. 00 J. C. Brent, tribal timber (bill No. 131) 8,698.00 Jos. Red Eye, fine, Indian court 20. 00 Brooks Wounded Head, work done by carpenter shop (bill No. 100) 3.50 Exhibits 52* to 55*, inclusive, 50t, 84, 18, 20, 22, 124, 125. TRANSACTION NO. 177. A deposit of funds was m9,de to credit of the United States per journal voucher No. 8. Exhibits 37, 38, 86, 2, 3, 4, 5, 18, 19, 20, 23. TRANSACTION NO. 178. Pupils' receipts and journal voucher were received from pupils' cashier showing payment to pupils from petty cash fund of $187.50. A check for this amotmt was drawn to reimburse fund.' Exhibits 39, 84, 87. TRANSACTION NO. 179. Individual Indian bank bookkeeper submitted journal voucher No. 10 showing checks drawn aggre- gating $4,449.67. Exhibits 88 to .92, 40, 25a, TRANSACTION NO. 180, A lease payment amounting to $7,342.31 was made to sundry Indians. Exhibits 86, 41, 25a. TRANSACTION NO. 181. Notice was received from Western National Bank of interest credit of $340.62 on disbursing officer's official account for period January 1 to June 30, 1917. Exhibits 42, 86, 20, 125. TRANSACTION NO. 182. Notice was received from Stockgrowers National Bank of interest credit of $242.31 on individual Indian accounts for period January 1 to Jxme 30, 1917. Exhibits 42, 25a, 90, 94*. TRANSACTION NO. 183. It was found that voucher No. 7, fii-st quarter, 1918, was properly payable from "Miscellaneous receipts, class 4, Agency," instead of from "Western Agency 3 per cent fund." Exhibits 43, 17, 22. TRANSACTION NO. 184. It was fovmd that one steer sold for $62.50 per official receipt No. 10 was property of boarding school and was carried on the fixed property card at $50. Proceeds should have been taken up as "Miscella- neous receipts, class 4, boarding school," instead of as "Individual Indian moneys." Exhibits 44, 84, 23, 25a, 125, 103*. TRANSACTION NO. 185. Notice was received from Washington office of transfer of balances of permanent appropriations from 1917 to 1918 account as follows: Western Agency, 3 per cent fund $1, 644. 22 Indian Moneys, Proceeds of Labor, Western Indians 3, 067. 40 Exhibits 45, 6, 7, 17, 21. TRANSACTION NO. 186. Washington journal voucher No. 942, covering with- drawal of allotments, was received. Exhibits 46, 2, 3, 4, 5. TRANSACTION NO. 187. A deposit of $8,703 was made in Western National Bank. Exhibits 85,* 84, 86. ?9 TRANSACTION NO. 188, Salaries and wages were paid as follows: Regular: Surveying and allotting Indian reservations (reim- bursable) (encumbrance No. 1012) $500. 00 Industrial work and care of timber, 1918 (encum- brance No. 1024) 585.00 ' Pay of Indian police, 1918 (encumbrance No. 1036). 646. 66 ' , ; Pay of judges Indian courts, 1918 (encumbrance No. 1048) 21.00 Determining heirs of deceased Indian allottees, 1918 (encumbrance No. 1060) 160.00 Support of Sioux of different tribes; employees, etc., S. Dak., 1918 (encumbrance No. 1072) 1, 270. 00 Education Sioux Nation, S. Dak., 1918 (encum- brance No. 1084) 3,480.00 Irregular: Indian school and agency buildings, 1918 (encum- brance No. 1096) 1, 538. 00 Support of Sioux of different tribes; subsistence and civilization, 8. Dak., 1918 — Encumbrance No. 1097 $2,050.00 Encumbrance No. 1098 370. 34 Encumbrance No. 1099 243. 30 2, 663. 64 Education, Sioux Nation, S. Dak., 1918 (encum- brance No. 1108).... TRANSACTION NO. 192. 149.00 11, 013. 30 Exhibits 56,* 87, 80, 63t to 71t, inc., 8 to 16 inc., 121. TRANSACTION NO. 189. The following per capita payments to Indians were made: Miscellaneous receipts, class 2 $3, 335. 50 Indian moneys, proceeds of labor. Western Indians 13, 340. 00 16, 675. 50 Exhibits 56,t 87, 19, 21, 121. TRANSACTION NO. 190. Traveling expense voucher of J. G. Brown, school supervisor traveling from the central office) was paid; amoimt, $42.31. Exhibits 56,t 87, 9. Note. — ^The office at which such expenses are paid will make claim on the central office for reimbursement of allotment in the amount of the payment. As these transactions will probably be infrequent, no form has been provided on which such claims will be prepared. A letter setting forth the facts will be sufficient. The central oflBce will notify the field of an additional allotment of funds. (See Exhibit 26.) TRANSACTION NO. 191. Notice was received from Washington of payment of bUl of Johns Shoe Co. for $300, shoes shipped on annual estimate contract. Exhibit 121. Washington journal voucher No. 994, advising of payment of June, 1917, salary of C. R. Johns (baker), amounting to $30, was received. Exhibits 48, 80,* 61,t 5, 121. TRANSACTION NO. 193. Shipment of provisions on annual contract was re- ceived from Swift & Co., with their invoice for $1,000. Exhibits 108, 102.* TRANSACTION NO. 194. All registers were closed, as explained in paragraphs 350 to 362, inclusive, of the text; postings were made to recap., as explained in paragraphs 363 to 366, in- clusive; and to cost ledger, as explained in paragraphs 370 to 374, inclusive. TRANSACTION NO. 195. The net total of the cost account "Indirect supplies cost" (cost ledger account No. 30, Exhibit 165) was found to be $996.64. This amount was entered on register No. 12 and the posting of that register was completed. Exhibit 134. TRANSACTION NO. 196. Monthly reports were prepared for the Washington office, as explained in paragraphs 375 to 383, inclusive, of the text. Exhibits 173 to 178, inclusive. TRANSACTION NO. 197. The appropriation ledgers, cashbook, and check reg- isters were closed by ruling columns and bringing down net balances as shown by Exhibits 2 to 25a, 84, and 86 to 92. TRANSACTION NO. 198. A monthly trial balance of the appropriation ledger was prepared for the Washington office, as explamed in paragraphs 101 to 110, inclusive, of the text. Exhibits 76, 76a, and 76b. TRANSACTION NO. 199. Eeports of unliquidated encumbrances were pre- pared for the Washington office, as explained in para- graph 101 (d) of the text. Exhibit 77. EXHIBITS (79) 061 LIST OF EXHIBITS. ' 1. Trial balance of appropriation ledger (June). 2. Appropriation ledger, account No. 22. 3. Appropriation ledger, account No. 31. 4. Appropriation ledger, account No. 200. 5. Appropriation ledger, account No. 202. 6. Appropriation ledger, account No. 420. 7. Appropriation ledger, account No. 826. 8. Appropriation ledger, account No. A12. 9. Appropriation ledger, account No. A20. 10. Appropriation ledger, account No. A22. 11. Appropriation ledger, account No. A31. 12. Appropriation ledger, aceount No. A32. 13. Appropriation ledger, account No. A35. 14. Appropriation ledger, account No. A200. 15. Appropriation ledger, account No. A201. 16. Appropriation ledger, account No. A202. 17. Appropriation ledger, account No. A420. 18. Appropriation ledger, account No. 500. 19. Appropriation ledger, account No. 501. 20. Appropriation ledger, account No. 824. 21. Appropriation ledger, account No. A825. 22. Appropriation ledger, account No. 826. 23. Appropriation ledger, account No. 828. 24. Appropriation ledger, account No. 830. 25. Appropriation ledger, individual trust fund section, account 1203. 25a. Appropriation ledger, individual trust fund section, accounts 1200-1202, 1204, 1205. 26. Allotment of funds. 27. Advance of funds. 27a. Advance of funds, reverse side. 28. Allotment of funds. 29. Allotment of funds. 30. Advance of funds. 31. Transfers between individual Indian bank accounts, bank copy. 32. Transfers between individual Indian- bank accounts, appro- priation ledger clerk's copy. 33. Transfers between individual Indian bank accounts, indi- vidual Indian bank clerk's copy. 34. Deposits to credit of individual Indians, bank copy. 35. Deposits to credit of individual Indians, appropriation ledger clerk's copy. 36. Deposits to credit of individual Indians, individual Indian bank clerk's copy. 37. Deposit of funds to credit of United States, field copy. 38. Deposit of funds to credit of United States, central office copy. 39. Journal voucher (miscellaneous), report of payments made by pupils' cashier. 40. Journal voucher (miscellaneous), report of payments from individual Indian bank accounts. 41. Journal voucher (miscellaneous), report of lease payments. 42. Journal voucher (miscellaneous), interest credits on official and individual Indian bank accounts. 43. Journal voucher (miscellaneous), adjustment of appropria- tions account error in disbursements. 44. Journal voucher (miscellaneous), adjustment of appropria- tions account error in collections. 45. Journal voucher (miscellaneous), transfer of disbursing offi- cer's balances from prior years. 46. Withdrawal of allotment. 47. Submission of claim for Washington payment. 18. Notice of claim payment, miscellaneous. 49. Journal voucher (miscellaneous), adjustment of appropria- tions account transfer of property. 50. Schedule of official receipts. 51. Instructions to appear on cover of official receipt book. 52. Official receipt, payer's copy. 53. Official receipt, auditor's copy. 54. Official receipt, central office copy. 55. Official receipt, field office copy. 56. Schedule of disbursement vouchers. 57. Disbursement voucher. 58. Abstract of encumbrance record, appropriation No. 22. 59. Abstract of encumbrance record, appropriation No. 31. 60. Abstract of encumbrance record, appropriation No. 200. 61. Abstract of encumbrance record, appropriation No. 202. 62. Abstract of encumbrance record, appropriation No. 420. 63. Abstract of encumbrance record, appropriation No. A12. 64. Abstract of encumbrance record, appropriation No. A20. 65. Abstract of encumbrance record, appropriation No. A22. 66. Abstract of encumbrance record, appropriation No. A31. 67. Abstract of encumbrance record, appropriation No. A32. 68. Abstract of encumbrance record, appropriation No. A35. 69. Abstract of encumbrance record, appropriation No. A200. 70. Abstract of encumbrance record, appropriation No. A201. 71. Abstract of encumbrance record, appropriation No. A202. 72. Abstract of encumbrance record, appropriation No. A420. 73. Abstract of encumbrance record, appropriation No. A825. 74. Abstract of encumbrance record, appropriation No. 826. 75. Abstract of encumbrance record, appropriation No. 828. 76. Trial balance of appropriation ledger (July). 76a. Trial balance of appropriation ledger (July). 76b. Trial balance of appropriation ledger (July). 77. Report of unliquidated encumbrances. 78. Purchase order, vendor's copy. 79. Purchase order, appropriation ledger clerk's copy. 80. Miscellaneous encumbrance record, July salaries. 81. Miscellaneous encumbrance record, August to June salaries. 82. Miscellaneous encumbrance record, travel expenses. 83. Memorandum of transportation requests issued. 84. Cash book. 85. Remittance register. 86. Check register, local depositary. 87. Check register, United States Treasury. 88. Indi\Tidual Indian check register, City Trust Co., Crownor, S. Dak. 89. Individual Indian check register, First National Bank, Rock- ville, S. Dak. 90. Individual Indian check register, Stockgrowers National Bank, Twining City, Nebr. 91. Individual Indian check register. Citizens National Bank, Parkville, S. Dak. 92. Individual Indian check register. First National Bank, De- troit, S. Dak. 93. Individual Indian check register, full sheet. 94. Individual Indian account ledger. 95. Register of guaranty deposits. 98. Receipt for returned guaranty deposits. 97. Register 1. — Register of salaries and wages earned, June. (80) 81 98. Register 2. — Register of freight and transportation payable, June. 99. Register 3. — Register of bills received, June. 100. Register 4. — R^;ister of bills rendered, June. 101. Register 12. — Register of miscellaneous transactions, June. 102. Group of stores cards. 103. Group of fixed property cards. 104. Recapitulation of registers, June. 105. Register 1. — Register of salaries and wages earned, July. lOG. Time-boolc sheet. 107. Register 2. — Register of freight and transportation payable, July. 108. Register 3. — Register of bUls received, July. 109. Register 4. — Register of bills rendered, July (first page). 110. Register 4. — Register of bills rendered, July (second page). 111. Group of bills for money due. 112. Register 5. — ^Register of storehouse issues (A) — local products, July. 113. Register 6. — Register of storfehouse issues (B) — local products, July. 114. Register 5. — Register of storehouse issues (A) — stores, July. 115. Register 6. — Register of storehouse issues (B) — cost accounts 1 to 7, July. 116. Register 6. — Register of storehouse 8 to 12, July. 117. Register 6. — Register of storehouse 13 to 18, July. 118. Register 6. — Register of storehouse 19 to 28, July. 119. Register 6. — Register of storehouse issues (B) — cost accounts 29 to 37, July. 120. Group of requisitions for stores, July. 121. Register 7. — Register of disbursement vouchers, July. 122. Notice of bills of lading and transportation requests paid. 123. Notice of bills of lading and transportation requests paid. 124. Register 8. — Register of collection vouchers (first page), July. 125. Register 8. — Register of collection vouchers (second page), July. 126. Register 9. — Register of transfers between units, July. 127. Register 10. — Register of transfers of costs, July. 128. Interunit transfer voucher (original), July. 129. Interunit transfer voucher (duplicate), July. 130. Interunit transfer voucher (triplicate), July. 131. Group of production reports. 132. Group of job orders. 133. Register 11. — Register of property dropped, July. 134. Register 12. — Register of miscellaneous transactions, July. 5868—17 6 issues (B) — cost accounts issues (B) — cost accounts issues (B) — cost accounts 135. Cost ledger (full page), feature No. 1. 136. Cost ledger (insert sheet). 137. Cost ledger, feature No. 2. 138. Cost ledger, feature No. 3. 139. Cost ledger, feature No. 4. 140. Cost ledger, feature No. 5. 141. Cost ledger, featiu-e No. 6. 142. Cost ledger, featiire No. 7. 143. Cost ledger, feature No. 8. 144. Cost ledger, feature No. 9. 145. Cost ledger, feature No. 10. 146. Cost ledger, feature No. 11. 147. Cost ledger, feature No. 12. 148. Cost ledger, feature No. 13. 149. Cost ledger, feature No. 14. 150. Cost ledger, feature No. 15. 151. Cost ledger, feature No. 16. 152. Cost ledger, feature No. 17. 153. Cost ledger, feature No. 18. 154. Cost ledger, feature No. 19. 165. Cost ledger, feature No. 20. 156. Cost ledger, feature No. 21. 157. Cost ledger, feature No. 22. 158. Cost ledger, feature No. 23. 159. Coat ledger, feature No. 24. 160. Cost ledger, feature No. 25. 161. Cost ledger, feature No. 26. 162. Cost ledger, feature No. 27. 163. Cost ledger, feature No. 28. 164. Cost ledger, feature No. 29. 165. Cost ledger, feature No. 30. 166. Cost ledger, feature No. 31. 167. Cost ledger, feature No. 32. 168. Cost ledger, feature No. 33. 169. Cost ledger, feature No. 34. 170. Cost ledger, feature No. 35. 171. Cost ledger, feature No. 36. 172. Cost ledger, feature No. 37. 173. Recapitulation of registers, July. 174. Comparative balance sheet (field). 175. Operation statement (field). 176. Statement of gross operating costs, returns from operation, and net operating expense (field). 176a. Analysis of gross operating costs. 177. Analysis of outlays (field). 178. Unit cost reports. 82 EXHmrr [i. ^~' i « PERIOD ENDED JUHe 30, 1)17. UNIT: 73 Western Agency, S. D. •■-' W»8M. i. V. NO. TAANSACTION TBeAWRV OABM /»LLOTMeMT» ! ENCUMBRANCE) tVMWt. TITLE OCBIT CAEOtT OEAir CREDIT DEBIT CREDIT OEBIT 1 cREWT OCT 1 CREDIT 1 rs 22 Industrial Hork and Care of Timber, 1917. ,.....„...„ :;v.*.....- :.-.-"r. 40 b8 93 15 73 31 Pay of Indian Police, 1^17. oriaiiv uiA-KI ;««...„ .»'.i^l"^ 40 33 ?5 6 25 73 200 Support of Sioux «»« Employes, etc S.D. 1917. ^ 'IIU C.0...« ..I^M. 120 111 50 8 50 73 202 1 Sioux Na- tion, S. S., 1917. «"'■' •«««* 250 1467 w 906 60 811 30 73 420 Western Agency i% rund. / H«.HUHM 342 ?o 2142 i7 1861 7f ■v 62J 42 73 825 Indian Mon- eys, Pro. of Labor, Western Ind ians. '■•■UCTIBM 89 3067 W 3156 40 73 826 Hisoellan- eous Re- ceipts ClaBi 4, Agency. •HRiK ■*»•«< ::"' 1 «.«-. 482 76 454 2^ 28 73 828 Miscellan- eous Re- eeipts Clas 4. i4g. School. ■ •«■■■• (UAHI n*>*uiisM «MWW>-U 340 80 315 80 25 li 11 73 1200- 1205 Indiv. Ind. Uoiieys and Special De- posits (All oeauiifl ■.i.MK .1... accounts) 69634 54 69634 54 ■ ' 1 1 ...« (iO.... .U.M. 1 1 73 TOTAt. ALL *»»(tOM«IATI(»» , ..,._ ;;:■::.„,_. ..».«». .L«,.. MUM. 721 JO 77364 07 6933 56 1517 *7l 69634 -52 WMMARY OF DISBURSINQ OFFICER'S TRANSACTIONS ANALYSIS OF DI8BUR8INO OFFICER'S CASH [z? Bauunc at ■uinnim or Kmoe. Cash om mAnq km cash book. 784 Rcccimi veuxcTiOH vouOMim, this UNITi MflCAMMOK. OcrOCITCD WITH TRCAtURER OP THE UNITED ITATEt, 46260 42 " Western Katlonal Eank wn9 ^6 .. IHTtKUr OH OFFICIAL ACOOUMT. « eoucenoN voochmi. qtmen umn, FtA cash mok. H " 77 5A4 Tw OtMumtMCNT VOUCHCm. THIS UMIT. CiltTiriEDCOmEOT: j^ ^' July 2. 1917. Utn) / v=»L<^ ^ ^Z^ll/^^ >, OTHEA. INCLUOINQ 1 1. M.. DCFOAira, TAAIMFtllt. ETC., "-■ •UPIRIHlkHOINr 1= Balance at cloec of feaioo. ^ I— i — — « 83 (3 M H ^ & u 1 I 3 r T \ A w s E _ __ _ _ _ "" ■ ^ ^ s, s. 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X ^ ^ M «: 4 ^ 1 1^ ,X^ A ss S ^ ^% ^ s \ r \ \ 1 ■^ \ x -!— 1 1 "^-f ?'s? ~ J a ~ — 1 — -1 _ 1 - ~ ■ ^ s '^^ s — — " "~ \ \ I s i — is-s - § fe:^: — — — -q " ~ \ ■> "7 i -^ _ _ / = 5 -^^ ^ . - — ~ ^ 9 i_ jlLJI & 87 ^ ^ - -] ( 4 x ! 1 ~ _ — -N ! 1 1 _ ~ _ ^™ 1 -^ ! 3 i ^ ~ ■" ^~ ^~ ™ T — — \ ' — ' — -A — ■ — — — - / \ - ! 1 N X ■y . , 1 , , [v , _ ~ ~ _ i ' ' ' n t \ — ■ — — — ' 'f s 1 \ ' § Y _ Ij , , , 1 , _ . \ TI^ ~ ~IZ. _:7 ~ Z2 ~ zzl ~ — — — : ' . , - ^ — , \ — — F— — — - 7 / ( •* ■^ T- J 1 _ 1 » I E -* E3 ^ E - E ^ E — E ^ 2 -S. s ^- ii 3 -■ ip — — — :? ^ n f — < - —i - - - ~ :( _ _ -^ -0 ■ 17 > 1 I ~ 1 I -f; z I ■ 1 _ _ _ ii ~ t V 1 i ^ — i ^ 5 = :3 n ^ ^ — = \ — — — - ^ ^ ^ 4 - — --] 4 i, DC UI O 3 o S UJ "^ is J s ^1 i ij 1 -^ — ^ •-V ~ — - — — ' — — — , ^ > C>^ 1 J 1 "• _ » 1 T 1 T — - ^ — -_j 1 ZS. - - ^ 4 — ~5 "o - - { V ^ — - - — \\ :^ — 5^ :c — - -\ " — I2 — -^ =i :z — t' i -la s M J s l\ I o - P H r < %% o It 1 O < 8 — ~ — — ^ \\ J r^ _ _ _/ _ _i, _ _ _ _ . _) '^ 1 ■■" ■■" "J ~ ^ "~" r \ s 8 "" ^ ^ _ ■ i UI ^ (3 J o tS bl >< 1 4 c 9. a y 1- a 5 S !? i 1^ 1 _ T^ « -n n n » :fe «s '^ ■^^ '^ (^ •^ s o 9 ^w 3 >*"- ^ =^ S J ^ ^ \ sj "x y _J 1 r! i \ \\ c^ 1^ \ \ H ^ <>1 f r ^ j i s; N5 $ ^ =<^ N \ i! ^ ^ ^ X ^ ^ ^ \ r ^° 'a ^o s ^ / \l s ^ \S ^ ~i - s| ^ A ^ fe "^ j e 3 5- i ^ ^ ^ -J i a ^ 1 — g i a 1 \ ~" _ 1 ■ \ i ! 1 3 3 5 _ *** 5 1 i I ■"■ """ ■*"■ — — ^ — >3- ~ ■ ,« 1 3 s — — ::^ ^- — i F^ — - ^ — ;; z_ — — ■%- — — =Y = - — — ^ - = — = -S >. i t 7 1 i t ,6 > ■ ■ r, t, '•l ► 1 — ^ — • 5 ' — — "^ Sj -A ^ ^ — ^ t— I— S — a. — ■ »■ — — ;Y — — — -<> — — - -■ — d .j i \ — — <> A 5 1 5 —!. — _ s - — 4^ \ \ - — — ~ — ^ ^ h — — f^ -TS^- 'h ^ ^ :^ X* - - <— ^ ^ r; — — — — -T^ 3 V -i "~" -— i "~ ~" ■"■ "~ t/ i ■" "" "~" ■"" -? -A — ^ b :={ -^ — —> ^ ^ ^ - p - > 1. — — — i) t =S "~ -T-' --i ^ — ~" "^ K —ft ~~ — ~ '? 1 / \ ^ 1 __ """ ") ) \ 9 i3 S • !S • rf H H 88 t - _ _ _ _ ■ ~ 1 -r- ==»= ^~ ^~ *■" ^~ >_1 ^~ ^= — = "^ ~~ _ ■~ ■"■ — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — - — i __ _„ ,^ __ __ ...,. _^, _ _ _ _ _ _ _ _ i * P I ~ ~ ~ z z ~ ~ I "■^ ^~ "^ "~ ■^ *~" ^~ ~" — ^ E E E = E E E — E E E E — z z E E E z z z E z = E E z = - E E — — — — — ~ ~ — — — — — ~ — — — = — = = = — = = = = a ^™ ^"~ ~~^ """ •> ~~ ■^ ""■ •^ '^ ~~ ^ ^ ~~ ■^ ~~ _ ~~ — — — — — -SL ± -^ -t -^ — =: — :5^ — — 1^ -St — — — ~ zz ~ zz — — — HI zz ~ ~ ~ n — ^ ^ = z I I = = = — ~ — = — = — — = s 8 — — — s J* ^ — ^ — rS 4 — — _ — — — — — — — — — ' — — — ^ V — ■^ ~ 4- -^ — ~ — zz — _ ~ Zl II IZ — — s • 5 1 L_ _ _ __ _ _ ^ IN 0. < J — 1 — ' — ' — ' — ' ^ ' — ^ T F— — — , — — 1 — — — — — — — , 1^ 1 , , •f ^_ , 1 , ~ — . — "— — — — ' — ' — 1 — ' — 1 — — — — — 1 — ' — ' — ' J.^ ' — ?;■ _ _. — o - 4 _^ — ^ .« 9 1 ,s — 'T -^ T -^ — — — — — ■ — - — — — — — — :^ ^^ r^ ?■ ■^ 1 — -? -^ — P — 1 ^ ^ — — — — 1 — ' — — — — — — — c > Of o i > •* ^ 1 a- V X (^ •v ^ X t^ ^ ) \ ^ ^ 1 y a >A° "rv ■^ r X i- ■^ •^ -» i a *r- ■ 1 : i i i i S f "" "" ->? ^ "~" ~~ ^^ 7 -*■ ^~ ^^ ^^ "■ ■"■ "~ ■^ ^~ ■■"" __ __ __ N '^ ^* ^ « — — — Ji i>!l -^ — — N! ^ _ f — — — — __ — — — — ■ — — — — — w — — — — — — — -S A -^ — — — — — — -_ — — __ — — — — ■> s f [' DEPARTMENT OF THE INTERIOR UNITtQ STATES INDIAN SERVICE APPnOPRIATION: » \ — — — — — — — — — ^ 'W — — — — — — — — — — _ — — — — — — — — — — — — — — — — — — — — — — — — — — — — ! i ^^ ^~ ^~ ~~ '~~ — . ~~ ~~ -~ — — — — — — — — — — — — c « ^1 ^ (■^ s N^ ^. k' 1 ^ s Vc Stl ^^ NJ s 1 1 Nloavw DNIONIS ■ j ( ) ( ]t ) ( 7 -£ f(- > k _ - ! d V s f 1 ^" ■"■ I _ _ _ _ _ 1 _ _ "A 1 1 ii ■rtr -(r — T — ^ — — — — ~ :r 3 — H _!j ~~ <^ _ J ~~" — — — ~ n ~ — — ^ — — zn — "" Z( s 5 ~ ~ i; z. """N 1 _i i 4 W IS i 8 — — :3: = — — - — - _ - -- q 1 — T i -5- 3 13] = — 1 — "^ - - U ; = — ^ ^ % = - = = 3 - -?- -^ i 5 = — 1 ^~ ~~ ^~ "~ ~ ■? ~ z - S ^ " i ^ if 1 5 5 S I 5 Z < 1 —a ~ _i = = E E 3 2 3 E ^ ^ z 1 ft -^ E z E — — — — - — — — — <^ — — - 1 1 % ~ r — - - i — — ^ - T n ^ — - —I - — — — — - ~ - - ^. td I ;:;; = =i, i 8 =? ~ =F Zfl F 1 — 1 I 2 — 3 J- ~-~ 1 - — — -/ A :a 3 g E = t z z ^ H E E —\ ^N ~ ■~ ~ ~ ~ ~ -) H 0% 1 \ ^ ^ ^ •^ N^ ^ ^ 5 ■vi \ ; \^ ll 3 i m g ji > ^0 1 ^ . \ 1 > ^ BS i| "i^ A ^ ^ A S ^ ts •^ ^J .■^ ^ *^ \ d 5 ^ i\ i / 1 5 i 1 ~ ^~ ~" % :§ z ■^ A — • -s 1^ ^- "1 1 s -_ ^.S 1 ^ = = E = 5 i E s ^ E :^ E s 1^ 1 z — — - _ - - — 1 t — ^, 1 ~~0 ■^ Al - ^3 ff ^ = t — ~ = F =: - -3^ — n i_ = E -I^ E^ a. „ ii = = - = < — = = — - -- ] — = — i — ^ ^ ■^ ■*" "~" — "? :7 1 ^ H = ~ v ' — — ~ — ' 3 ^- -n ~ " ~ — — '~ — ~ ~ ~ 3; -^ '^- --\ n — ~ _J ^ '\ 1 ~ _ ~ _ ~ z ~ F "" "" ^ \ i ~ E -\ ^ = = ^ ^ = = = E E ^ E z ~ - ' 3 = t= ~ — — r — — — - - ■4 - ^ 1 — ' — i 1 c ) J ...1 . )l JL -J ,1 _ X _. V ! i 3 t — s° -? r ■^ wmm "F " ™~ ■^ — _£; A _A ^ -5- t^ - _ -U: — — ^ " - •^ i \ ft- 5 !i i p i s s* r ^^ ^ ^ ^ *> - ^» ■i^ s ' \ *~" ~~ ~~ "■ -_ ■ 1 ] 1 1 1 t^ ti 'h s ^ 11 / > 1 4 ^- \ , — — ' ^" -J ~i •^ ~i <*1 ) 3^ ^ ■^ b ■^ 1 1 ^ ^ Si 1 s * 3 ^^ J \l A -. ^ ^ ^ ^ A^ ■^ 4 ) •V 3 5 <^ t* >5 ■? **! V* ■ 1 s 1 f^ "i" r> '^ v2 S A A i> ■^ ■?i ■^- — — — - I 1 _^_ __- __ _ _ — - — , — — - 'v t 8 \ , V 1 & M s 90 N N O B9 S s ^ -it-* aS 9 < i >v 4 f^ _ I 1 i ' — __ — ~~ "" ~ i i '~~ — — ^w a ) i / 1 1 fli < jS Is £ 8 1- t 5 2 ' (£ 1 ^ 1 8 \ — 1 u — — — — — — — - __ -1 — _ — ' z — — --\ — — — — :/ t " ~" ~ -s ^ :s i t ~ — _ - "^ '^ — . >, t^ -'8 : IN *-, i fi ^ ^n -^ -i:x _ - :::& j±. _ 7 1 ' — — — — — — — — — ' 1 — 1 — - _ _ -I, _ _ 1 ^^ ^~ ""■ ~ ^ v^ t ^ 1 ^ — ") — — 1 —^ rl ^ ^ — , — — ' ■^ x» - \ — _2^ ^ i»a ^ _ J — — , — — — — -- — _ J / ) 1 *> 7 1 I ^ ^ ^ "i ,^ S ^ -„^ -1^ \ , i -t^- 5- ' ' — ' — ' — '•—i ? '^ -1 — 1 — — — 1 ^ - -- si c * <^ r \ s ^ 1^ 1 \ 1 • ] ■i \ 4 ^> ^ ^ ? ^ ^ 1 ^ x! X ^ V i! V ^ ( ^ N ^ |( ■v. .f^ ^ ^s ^ *0 N ?^ ■^^ *^ ^ \ i| -- '^j ^ t^ ^^ ^ ^ ■^ ^ 1 ^ '] v: H > } ! t _ _ 4 < ^u — _ J ^ -/ t ! t-- T _ 1 ^ \j A -^- — — 3 K ^-j •^ — \ %) ^^ — — ^ - --J ' W ^^ ' ;_ _ — _ _ _ _ _ _ _ _. 1 ""■ ~ ~ ~ •^ ~ Q > e is 1- « is 1 i s° ^ ^ ^ 1 n f! ^ ^1 r s ■^ ^ V, >i 1 M V, fe _ — -^ ^ — Ja _/ — — — — 5:. */ - — — ■ — ■^ — — — — — — — — -J ! ^~ "■" ^ 1 ^ ■^ -) 1 1 ~ "^ ~~ ^~ ~" ■ ~i ti t~ 1^ ^1 -^ \ ^ , ■^ tf .^ _ ■ ' -S — — 14 "t^ ■^ — — — — — — -, > ^ — — — « — _ ^ ^ 'i 1 — ™ — — _- — — -] S — -J "1 — — — — — — -- ^ ,; 1 ^ \ / ( IE ) ( ] 9 j n u 91 . N < S s ~ s — - - ' - i — - 1 — I • 1 — - 1 — \\ — — I — =f ~ 5 - J s o il • i? w > H m y ! ' — ^ TT \\ a' — — —■i ^ - — ^ :' ^ — — 1 i ~ ~~* i w i 1 3. ^ •^ > :^ y- + ^ -^ i^ ?^ I ' ^ i.. ^ .^ ^ \5 — ^? I t — - -' i -S ?. s^ _^ = = ■s n hpF =1 — - = 3? S % ^ V 5%^ ■^ ■* ^ ^ ^ ) \ 5 > < ^ ^ i 1 ' i| V ^ S- J t~~ ■'*] r <«^ i ^ ^ >r- 4 • s 1 1 i ~ -S. 5t ? "■ E5 ^ t f- - 1- ^< If -- _ - 1 ^ 3 ^. 1 ~ s° _<.• cS V- :\ 3 ^ ^ — 1 -A — — 1 • ■ -j s 5 * - - :| - = = 1 s - - 1 — 1 1 klj o 5 i ( ]i: ) c ) -\ ,X~r -7- ! 1 ! ; ^ i 1 I 1 1 M " M -+-^ — I'll' T •- 1 r ; f — 8 ~, 1 M I "^^ 1 * / ,4 a <3 v* o < ^ X o „ a i> u >■ i s !i i n i P i 5 ■. — ^¥^\ i — ; — 1 1 1 ^ 1 i r—r +=^H S 1— -4—1 ^-j : 1 — 1 ■ — s 1 — / i s i S 1— S 1 1 ! ^: = 4 7«7° —'" 1 A U ^ . - 7 n f) I 1 ^^^ - iC-t- / I i 1 II J — ^~~ — r~~T ~--T^l ! 1 't'^:< 1 ! / i . "^1 ' ' 1 ' \ i i \ 1 —J 1 1— ^^=? i -4 L • ' — - — ' 1 -^- } 8 , S — . — 1 . j j—^ . i V 8 92 EXHIBIT 25. \ APPROPRIATION LEDGER \ (FIELD OFFICE) I Individual Indian Moneys K / »- 1 — 1 ^,r , e..»f 1 [_ ^ )J( z 1 i 1 o o o • o c -- '^'/^ f f I ■.iH-To f i* i}, 4 i) 1 / -, U)^. . / ■ \ / f I f V " \" [" ) f 1 fc^ J? 93 EXHIBIT 25A. KMirrMEIIT OF THE rNTCmOA imtnO •TAIU INDIAN MdVfCt APPROPRIATION (FIKLD OFH LEDGER - / INDIVIDUAL Indian Moneys and Special Deposits f/00 wwM.i»mmn ,V.' i^"" ■"•"-— •Ml *.».»». iv.r '"■■"■"^ rmmtwuKm 1 «.„ 1 wawT 1 — . 1 ^, 1 ^ 1 OM mt -" 1 «■ MT /^,- •■ HT =0 ,f ?'. Vo '? t,M u 'jZf f^ .fu^/ y,!/ / >i4/^ Ui ^fe2 J( ft ^ A^^... ■> <<■ Uf. ■? /v CyJi 1 9 » /3 » 0: , I rrfy /J ^^ i > .fU ? >>; io <-hy 9 itt'-^ // ^ 7 L >-y A^>6 t. Jy iliy ). ^4y3i ly >'>}• '.>^. M (yr. • =0 z i n Ifi'H 3. 1 1 /a / / liy. 7? S»^ fxy '2 i^*^ // ^i£ // f'M /eW *i> ' i± /9 K ■i'.U ''^i' rr<-< oC ^ _/ ^^li^u^ yii uh — 3 5 z ' •*> _J EXHffilT 26. DEPARTMENT OF THE INTERIOR OFFICE OF INDIAN AFFAIRS WASH. J. V. NO, FIELD J. V. NO.. ?6?, / ALLOTMENT OF FUNDS .AoS TIH June 20, 1917. Chaa. Thomas, Supt., Western Agency, Crownor, South Dakota. THE FOLLOWINQ ALLOTMENTS OF FUNDS HAVE BEEN MADE FOR YOUR JURISDICTION FOR THE FISCAL YEAR ENDING JUNE 30. ttif. APPROPRIATION ASSISTANT COMMISSIONER. AMOUNT A 12 A 20 A 22 A 31 A 32 A 35 A 200 A 201 A 202 A 420 A 825 Surveying and Allotting Indian Reservations (Reimb) Indian School and Agency Buildings, 1918 Industrial Work and Care of Timber, 1918 Pay of Indian Police, 1918 Pay of Judges, Indian Courts, 1918 Determining Heirs of Deceased Indian Allottees, 1918 Support of Sioux of Different Tribes, Employees, etc., S.D.,1918 Support of Sioux of Different Tribes, Sub. and Civ., S.D., 1918 Education Sioxix Nation, S. D., 1918 Western Agency Z% Fund Indian Moneys, Proceeds of Labor, Western Indians TOTAL , APPROPRIATION LEDGER ENTRIES: A- DEBIT " TREASURY CASH ■ B -CREDIT "ALLOTMENTS" 15,000. 8,000. 7,800. 7,920. 252. 2,200. 16.800. 20,600. 66,680. 47,860. 18,000. 211,112. d» W^K s ■ \ — r- •i \ \ \ -^ < N \ \ s S ^ \ Js_ 1 § i i i § 8 *-< « ■0 lO o n 00 H rt ■«r "— ^™"" CD 1 H ID (D a I 0> rt rt t i-» o> •rt • n n m ? SS B « * © • rt u r o . , CO O JO ' rtO rt -S ill s o •HQ o 0> *> ^« h h a V K ^. a ' ; iH «J fr. . . Ort 1 11 «5 ■»> • 1 1 « CrH d • 2.1 S . ♦^ n < o o o • 3 o e 1 o « U « »hO • « Z S S i M ■ O s^ •-I ^ o "O "On Ms « c c ! H J 8 <0 ^4M >> s < < » : o «4 o OrH s a ft o (3 tt a o 1 w gs M :J g o ft. " - < a. o s < CO X ^ •ri wi a m s 1 o CO VI c/) C >» ■§" ? Vt V. .as ■\ 4 o o n < o o a Q a o (0 a o «> •H 1 >> •p p. O. n -o CB o ? -o © c o. o ^ Si w » M T 01 >n o rH « O tO O O OJ « ^ lO « o O] CM Ol ^ CO r< < < < <*.<:'< OJfVI 10 (O i i I I i y.rt .ft* >. I J • o I > e (. s O a o rt F f-< « n U a> •» 5) B « o 5 ^ « *s- CT) /: T) s •o » w4 u o 10 «j f> 5 «4 1 ^ o o s o > a f. ff 5 •rl a «-i o ■o 0) e . T- V- k < -1. \ \ \ 1 s R 6 ^ O »o 'T l'^ i-l CM a> m i t s r-4 r-i r Xi OJ Ov £ s cr to U g' z cS w4 ^ i t a o t-* H X •O-i 3 «-4 s s m O p M > r-i t^ O at ? J 3 3'S 8 r. t-i ■^tc N) o s 1 -o o f-* •o r4 B o }! 4 < « 2 ft. ? S t-t a n S tf ol c r^ ^ o d c '/) •4 IH v. C «j «H o eS a o t rt 3 ■o >> 3 c 01 A rt I-* a* ii CO O CM r-i rt CJ CI £ < < '<. < ii ° IS 99 ~~" 1 CO 'X! ^ 5 ' < X M 5 ^ , i s u i i 1 1 r-t <^. 8 '"' • * 8 o f-4 r-4 5 X ^^ z U. 5 , o 11 a 5 a fl M S i f?5 g s: Ul 1 g Ul 3 (E n 4> < * g o s i < ■ J < ^ n „. (£ ^ t-. & (E ^ «> t» £3 o 0. K 2 s- § » >i v> • c UJ < £ X z « •o O I b 5 Z 3 " fi ■0 o s U) P 01 2 1 CO f s fc tt a CM tr:t' I I t a — 'T— ■■^ < \ 8 ^ s '1 10 S to n a> T3 * w X •"' •- CJ i^ 'J. CQ 10 1 s • tf •H O K ^■■ 1 « w V . s R & . 5 •H O o o i 1 o c .a t-i r-t 5 : 8 1 i \ i O a a > s iH * s h u a s 97 H Ea X « ^ e ^ c 5 a 10 ^P •H >* fc C) h z u M too •^ < z 9 - u Z ?c i~* iH o M ^ CD <0 o O to o a 15s 4J < ca u *-< > ? S s j< ^ 1 f? s < I ?■■ 1 u -^ » ^ i " f O S" a 5; s^ 1 c c ** p t t ^ « i c o (B 3 c X i: X (S » K 03 o « ♦> c *J 5i n < :2 •^ 3 ' c w lO i> a * ,, PQ s 3 ^ x> 6 ■o ^ > • g ■ s ^ « \ V 1 its • *4 m *-l t> ♦» •o BO • 1 § 1 > > g o f^ « E ■ ^ w4 S S l 5 tH 3. o o « O w g 01 i 1 ? fH 2 t, 3 01 o n F c> iH fi 4 c O o o O >> o a 1 XI ^^ .8 I s i K 0) o >*-< * ^ c o 3 0) o V^ )*: . % 1 <-l >» «> ? n o ♦J o • ■rl •• • S : 5 o *4 § «-• o t4 V4 — o . n ^ 4^ -a a \\\ 2 « £ o c tt 3: \ o D x: o J3 i «4 ^s i. in >« n « u « IK, 6 J- i tn ^ u ** 3 c 2 S 2 1 < BO o « x: J3 o -o o t. d ^ ♦> n O BE a z i i o V w v4 «) O an g u o o T3 x: < o H -a u 4-> O < ' ' o « ■■^ U f^ 2 < ■ (;^ « n «j 4J O 4> a> O 5 c o c ^ 5 "^ V 1 » i o 3 t3 V ■^ 'S' n S EC O a 5 O c to "3 c 5 > «> o O x: s:* +A ^ * 5 2 <; (d r «^ o «t » j^ ? *i o O (4 > ^ 'i I I c 4> « ♦* « *- i g O O 3- o « \ ^_ ^i 'd o f g (0 « to ^ § >» X3 •o \^ ^sT"^ M SS o o 3 9 m « d 1-4 «» \ . ^ '^ n K i s 1 \ 7 ■a ■ a. :i «> c» *j a> a 5 5 3 » < 1 1 i 9716&— 17- 98 ? 1^ ( J ^ < m t c rt • s •H X « n t l> i-i ur a n •^ S5 c X 3 o * O .? = rH f-< O OJ i^ ►- to (0 o o o i \ ^ u s X g J { £ :f s X o 1 S 3 w « » ■* * ¥ ^ •- < p ?"- w §i 2 1 5f ? i« s s c \i I S 1 -i > 5 2 5 a i S 1 J a 1-3 B c < g . a o c ^ t 01 lO t- r- C O 3 1 °1 1 i! Vs 3 5 5 3 o ^ ti «i J g 1 u (t k: H i c> c 2 (< »H < Cdu o ^ g iL Z > ^ 8 H fO w • o 3 O 2 1 1 S *" E •H H s 01 o n Z to (0 <9 5 G to to to o> Ol o o o rH s r- 5 t- t- rH r- « $ c 01 0] X ' ■^ \ b ^ 8 .- s i i il S ■i. rr y- u; (\ g •* < T i 1" 1 < e 1 1 ! § i 1 1 -H c o f S 1 -i 1 0} s, 1 a K to c - i o o «9 a 4^ i >-> i * 1 ca a C <4 o> 3 g '£ N lO t- N ii s z 99 EXHIBIT 34. DEPARTMENT OF THE INTERIOR UNITED STATES INDIAN SERVICE DEPOSITS TO CREDIT OF INDIVIDUAL INDIANS WESTERN AGENOY, Crovmorf South Dakota, July 16 .i._rz Stockgrowers National Bank, Twining City, Nebraska. I AM ENCLOSINO MY OFFICIAL CHECK NO 4202 2 IN YOUR FAVOR FOR t 5795.12 acc"bunt . .WHICH YOU ARE REOUESTED TO PLACE TO THE CREDIT OF THE FOLLOWINQ INDIVIDUALS OH OpSn ACCOUNT NUMBER AMOUNT 202 204 207 210 212 Picks up Arrows Estate, Annie Yellow Horse Chas. Yellow Horse Alice Janis Alice Running Horse TOTAL , 250 137 3,250 73 84 3,795 12 50 62 DinuRSINO OFFICER loo 2 ^ ( s J c s { cr , X u s c tc n c •< U > t ^ *-. H U K a HO'^ »0V*1 P f O M at - O vH ii o e- Q lO to to « <-* cy fc 1 :3 13 M ♦ t O O O O rH CM 0) W « i i Ii i ^ fc 09 o s S d a: o e p 2 w > ^ < = J ^ ^ < X I 65 ; o < -< t » t s ; ^ ^ B o J2 ^ 2 ^ « 8 m aloH o X I I ! 5 01 01 « 0) I? a o •^ W z 5 ii i g it t t X i ii i -• 5 5 5 5 3 I s S S 5 ;| ! I . . (i 8 < i i i l^i i ii 5 5 > > > > Sw & 3 B 5 - 5 5 « ; s 101 f % ^ s I X 11 I : '. -, ^ ^ ^ ™ ~ ■■ - ^ "^ -» ^ - ■■ ■■ M ■ " " ■■" '-> "-» ^» m o O n r- 01 ^ e- lO o IC (H -It- * <» CO o > H rH (71 1 t* H c H If. cA r- H t) 1 J> a ~^l 1 ** r< C h 'S M 1 M a o IX e a T 1 U5 i 5 1 s I! ! 3 ^ \ i 8 t t 8 i 8 SI it ', r. C c O 4^ C O ill It I t I « t t ^g •^ III 3 3 \\ L &?r, t3 n 5 nsi! " 'i » ■ I I —'- !1 C\ r-O CO o. ^ (D t\ w « 1 Si L S ^ s £ X t^ i Z • M • ■ a 102 £9 X ^ ■=s= =]^ — ^fp- — = =r= —r" °' °°T~ 1 1 1 s: 1 -g « :S — 1 I'^l n NT 103 X ■^ 1 L^l 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 —^ s > i ^mM 3] 1 ^_ -^^ ^__ ^_ __ __ _,„ _J — — \ - — 21 -Si = ^ — — — — —J — — — — — — 3 O J ttl ^ J ■*r 5 5 s 2 d -i N V * > ; ^ 1 z d I q: O u> « 1 V > ^ A r h- 0^ •> i * ^ '^{ xi •- S i ^ > \ 1 _ o 12 <: ^ t V .^ 1 - / \\ 104 'nil . 1 « ■»t fc a: X UJ Z ^ g > s ''i 105 WD 09 en V.S o. i i > > ea X X 8 I ui < > o u. fi I I ■s *• t § I 5 ^ ^ s o So d a a a a a gg CQM J3 O (0 • a H 6 a 106 EXHIBIT 4fi. DEPARTMENT OF THE INTERIOR OFFICE OF INDIAN AFFAIRS WITHDRAWAL OF ALLOTMENT WASH. J. V. .NO. FIELD J. V. NO 942 ^7- July 26, 1917. Chas. Thomas, Supt., Western Agency, Crownor, jSouth Dakota. t THE FOLLOWING ALLOTMENTS OF FUNDS HERETOFORE MADE FOB YOUR JUHISDICTION FOR THE FISCAL YEAR ENOINO JUNE 30. mS. ARE HEREBY WITHDRAWN. M^/j^rZr. '>'~^^M.-^<-. > i ea X s * § i S 6° " <3 ») " ' 1 ■^ > Jt_ _ ^ __ «>«»'«> o o CJ > « § ©t, © Cl §§ ::: : : : : : : : : : •H© «) 5^ -o c o «o -HC g^ rHO •* Ol-» \. •••••••■••••••• 0)0 *- ♦* A X>-r4 OS t- ©•H rHU ■C t. \ r-l O ■*^&.r* ^s. »p, •'^. p. a a, .H • • • rH • • -H • • 't-i • • • w *i; •OO. 0'« o*« O*' o*» © t, < n . • n . «o . *_o , « ^ ^ o s ••^£ --^S ••i2G ••x: t,x: ot. Pin a ^m m ^ m nSm n •P-*' ©:3 CO© -acoo •«((/}© «d^© -a c F*o ooso ocDo o©o ono ©C >» - C +* *«+» "d+J -C** -rH V 3C Ot««t,Ot,©tiOt,©^Ot.©jH C*> p^ M^ 6 3 M^ s 3 MX) E 3m^ e 3 -^ c V , © <30cJ<30ffi<30ec<30aJ CO A •i'O MOr-<©tHO^ai'-tOiH©MOf-l© Ot> W0 KGr-tUCCCr^UXCr^UKCr^U at) J. 36 (i.w Cl to" 9 U to (, 108 EXHIBIT 49. DEPARTMENT OF THE INTERIOR OFFICE OF INDIAN AFFAIRS JOURNAL VOUCHER (MISCELLANEOUS- CENTRAL OFFICE) WASH. J. V. NO. HELD J. V. NO. 1026 ■-IS- Chas. Thomas, Supt., Western Agency.fCrownor,'. South Cakota. YOU WILL MAKE THE FOLLOWINQ ENTRIES IN YOUR APPROPRIATION LEDOER ON ACCOUNT OF claim 276824, covering transfer of one team of mules from Southern Agency; your encumbrance No. 1108. PARTICULARS SUPPORT OP SIOUX OF DIFFERENT TRIBES; SUBSISTENCE & CIVILIZATION, S. D., 1918: Enciimbrances Treasury Cash July 26, 1917 (date) 500 Q> CREDIT 500 (CHIEF. FINANCI OIVKION* 109 EXHIBIT 50. Schedule of official receipts, Western Agency, month of July, 1917. Note. — In practice, the data hereon will appear on memorandum copies of olUcial receipts. For reference purposes this .schedule is introduced in lieu of such documents. Dale. lul.v Offlcial receipt No. BUI No. I Received from- Steele Burnett Si Co. Emma Golden. . Smith Hide Co.. .\lex Solworth... Chas. Thomas.. Rohert Adair... Wm. Wallace. . Nanej- Allison. . Morris F. Frid- ley. For — Ap- pro- pria- tion sym- bol. 1 bull. Bamett Stock Co. C. a. West Jas. Bnckman.. Board I Hides: 525, at 16.30; i 28, at*l. Loss of 12iS poimds .seed potatoes. Milk I ....do ...do — do 1 Mare and colt, prop- erty of estate of ' -\ n n i e Yellow Horse. Cattle, Indian.s Cattle (school prod- uct). Farm wagon, J50; harness, $12.50; I property of estate of .\nnie Yellow Horse. M. I.. Troy i Land sale — Wapcsa. 99 : Hawk Face... 101 Chas. Thomas- Samuel Green .. 106 Emma Golden. 108 I C. R.Johns 103 I W.J. McLean.. J. A. Lee. (Oliver Twist Long Tree Falls. HI no i C. W. Oliver..., 109 Jno. O'Brien. .. Richard White. J. C. Brent Jos. Red Eye... Brooks Wound- ed Head. Heirship fefts Disallowance vouch- er 82, first quarter, 1917, auditor's set- tlement, No. 12342. Fine, Indian court.. Board Flour Subscriptions and job work. Lease, Picks Up Arrows. I Fine, Indian court.. Payment on hay press. Reftmd, overpay- 1 ment, voucher No. I S, 1st qr., 1918. ! Trespass fees !< Heirship fees Timber, tribal I Fine, Indian court.. Repairs, carpenter shop. SOI 82$ 501 500 828 828 828 82S 1202 1202 1201 830 .WO 501 828 828 501 1201 828 824 826 500 824 826 $97.37 7.40 3,335.50 1.60 2.64 5.10 2.00 11.70 7.1.00 2, 780. 00 1, 195. 87 62.50 2, 100. CO 2.50 15.00 2. .10 10.00 7.60 2.60 18.00 80.00 7.60 30.00 100.00 eaoo 5.00 1,698.00 2a 00 3. .50 EXfflBIT 51. (Instructions to be printed on inside of front cover of offlcial receipt book.) INSTRUCTIONS. An oflScial receipt will be issued in quadruplicate for every collection made by disbursing officers, including transfers of individual Indian moneys from other agencies. Original will be given to the payer; duplicate and triplicate will be forwarded to the central office with monthly trial balance of appropriation ledger. Entries in appropriation ledger, cashbook. and register of collection vouchers will be made from the quadruplicate copy. .\ppHOPKiATioN Ledger Entries: Debit— "Disbursing officer's cash" under proper appropriations with all collections. ' Credit— , ; "Allotments" for collections of miscellaneous receipts, classes 4 and 5. i "Unavailable funds" for collections of miscellaneous receipts, classes 1, 2, and 3. "Individual tru.«rt funds" for collections of special deposits and individual Indian moneys. Cash Book Entries: i Debit total collections each day in one entry, analyzed under— (a) Collection vouchers. (6) Special deposits and individual Indian moneys. Register of Collection Vouchers: All items appearing in "Collection vouchers" column of cashbook will be recorded in detail in register of collection vouchers. 110 z i -^ 4 i 11 . 1 •^ s ^- z I \ : i 1 ' i CO -I o 1 9 J ^ ^ 9 i I. 1 % \ - Q s ^ ^ 10 - 1 UJ ' . ^ Id ^ \ O i Q Vs; S lb > J E 1 zo o 5 1 > 1 uicr \ c E < E ' 1111 1 HW il •V t 6 1 o< c ~-3 3' l^-Q \ V z ^^ * Sj z m zz \ 1# ■^ c \ D 1 ^ ^ i 1=1 ; s ; > 1 '^ ! a: 1 5 \ V J »• ^1 use. 1 1 i ^ s «^ 1 J *^^ « V, ^ 3 H Q "^ 1 i 1 •^ O S » >»■ 1 > \ ^ i o V 1 s ^ 1 UJ 1 ^^ VS \ 1 "Ul ' 1 2 5 1 zS? 1 ~> uio: ? ' S 4 1 lul 1 i=« . 11.Z = X X ^ . § 1 o< 1 ^ 1 £9 3H ffi : ui- 1 Sai \ i fc=i ^ ! 2 1 1^1 > z 4 i i ,\ : 1 ^ \ ^J \^^' * 5 V5 -^■L -•.11.. . 1o ^ J -> > "■-Ax 1 4 ■ ^ ^ i •^ J s ^ g •;^ \ tlo CVJ s ; 5 J 3 ^ "3 < 5' Z ^ > ^ _ - 5 J t [^ ^ kj u a: ' z N ^ ' z I 9l > vSr >• E J HI . 1 \ \ X 8f I-UJ 70 Si z , -> 1 .- «" n c s uitr ' ^/ * o I 1 lUl 1 H" i = I \ J t < % i 1 1 ^ - " 5 m 1 iu~ * ?• * i 2« ^ 1 0. "'V -i z It js <; A < 1 ' ^ V 1 H i J ^ >> ^ 2 1 c 1 ? I * ^ ^ ^ .^ V ^ ■^ A-, ^ ^ » ^ i ss- / \ J Cl ■ \ , , __ ' 1 11 a3fe/ EXHIBIT 56. i I Schedule of disbursement vouchers, Western agency, month of July, 1917. Ni»TE.— In practice, the data hereon will appear on inemor^pulum copies of disbursement vouchers. For reference purposes, this sdiedule is Introduced in lieu of such ' I . . . documeiUs. . >ate. Voucher No. BUI ! For— Appro- priation symbol. Amount paid. Encumbrance. .Allotment ment adjb^l- l>Jo. No. Amount. Debit. Crsdit. T.i « 9 1 I 4 5 7 8 9 10 11 12 13 14 15 16 17n 18 19 .•St. 2 3 9 10 7 4 S 1 12 15 13 16 17 11 18 19 Sundry employees ' i ] June T3ttv roll 22 31 200 202 420 826 420 A201 A 12 828 A825 A420 826 A202 A825 A420 A202 A420 A202 202 828 A420 A202 A 12 A 20 A 22 A 31 A 32 A 36 A200 A201 A202 A 20 501 A825 S15.00 ! 1004 6.25 1 1005 8.50 1006 ,600.00 1007 431.90 1008 13.76 1 3 66.55 1001 $15.00 6.25 8.50 600.00 520.00 13.60 66.55 4.30 6.25 I $88.10 1 3 6 CM Chas Alvord 1 Stationery Traveling expense do s SO. 16 1 4.30 6.25 12.50 405.00 1.26 14.40 28.30 132.50 1008 1106 R. E. Glenn C.W.Oliver Western South Dakota Stockgrowers .\ssociation. Fred G.Boyd Rudolph & Smith JnO Pir-lnnrd do... 1 7 12.50 ( 12 Membersliip fees, etc - 1107 405.00 13 Repairing typewri Plaster, etc Traveling expense Prizes (fair) ter . 1.25 ••-t ' 14 4 1009 14.40 28.30 17 . i 7n Sund Jno. 132.50 ...1 21 21 B". Bryant Beef: tffiy 4,342.88 linn 4,342.88 62.50 o 640. 00 1,680.00 125.00 25.00 726.32 630.00 .TOO. 00 1,538.00 .585.00 660.00 21.00 160.00 l> 1,312.50 K 2, 050. 00 370.34 243.30 !> 3,530. 00 149 00 1 Sundry Indians H. M. ZUe A.M.Haines 62.50 1101 560.00 i 1102 1,470.00 1 1103 115.00 2 20.00 1 726.32 1105 655.00 1109 500.00 ' 1012 1,538.00 ' 1096 585.00 '■ 1024 Wood: .Vgency, 80 coi School, 210 COI Well ■ds, at $7 80.00 •ds,at$7 210.00 10.00 ' 26 Magazines, etc Traasportation supplies Sleeping porches - :5.00 26 i ■ 1 30 Poco Sund Bk Co . ... 25.00 1 31 ry employees J.^.~. •foly pay roll IH^UMI 1 - ' ^ 646.66 21.00 160.00 1,270.00 2,663.64 1036 1048 1060 1072 1097 13.34 ^2.50 1 1 1098 1099 3,629.00 1084 ■ r ' 60.66 ' 42.81 3,335.50 13,340.00 1108 1 31 c 42.31 3,335.50 13.340.00 31 Sund ton office. __ « Charges against encumbrance account is made at the rate of $8 per cord, the price at which item was originally set up. i> In preparing liquidation memoranda, it will be noted that tlie amount charged against encumbrances is arrived at by deducting the amount of salaries due and unpaid from the balance in the encumbrance account. Thus, under appropriation A202, a balance of $105 (See Exhibit 71) remains to care for the payment of the salaries of seamstress, $45, and gardener, $60. The net result of the liquidation is a saving of $50 due to a vacancy during the month of July in the position of hospital matron at 1600 per year. t Voucher paid by disbursing officer for another unit of the service. In such ca,ses a claim will be submitted to the central office for a reimbursement of allotment. • n . .i>i » i I I « 1.12 EXHIBIT 57. VOUCHER FOR PURCHASES. MEMORANDUM. XHe United States, Western Agencyj .Crow»or,S,I),..,.j]une. .3.Q., lOl^ To C^. M. .Alyord, , 2V. (Give post-office address:) — CP-QWnQr,y.,,SP.Uth.JDakQta.. Path or PuRciiAeiR 191 7 ..C[vine.28 ITEMS. 2Q00.envelppes» 3 5/8,.x..4. 7/8^^@^ 2000 " .3 .5/8..3t 6 1/2 @ 1.78 AMOUNT. 2a. 3 66 . ..2.riM.30# white paperj. .-. .20 .;«.»& _ @ 4. 8 APPROPRIATION ^.^ AMOUNT PAID ENCUMBRANCE TOTAl, IT 13 76 ALLOTMENT ADJUSTMENT r^ W.^Of y /? 3 zC Salaries^— J u 1 y , ! ployees. 1061 to 1071 Sundry em- ployees. '17. D.O.Vou.17. Salaries— Au- fust, '17, to une, 1918.0 160.00 tm.oo ,760.00 160.00 .00 ,760.00 EXHIBIT 6». Support of Sioux of different tribes, employees, etc.. S. Dak., 1918 ■ A200. July 2 13 1072 31 2 1073 to 1083 13 1072 I Sundry em- Salaries— July, ployees. '17. Abolishment po- ' sition asst. me- chanic at 1300 effective 7/16/17 12.50 D.O.Vou.17. 1,312. ,50 Sundry em- I Salaries— A u- plovees. gust, '17, to June, 191S.O .Vbolishmentpo- 275.00 sition asst. me- I chanic at t300. 1,400.00 1,400.00 l,:isr.50 75.00 115,400.00 ' 15,400 00 15, 125, 00 EXHIBIT 70. Support of Sioux of different tribes, subsistence and ricilization, S. Dak., 1918. A201. July 2 ! 1096 311 Irregular labor, const, supt.'s bungalow. D.O.Vou.17. 1,538.00 3,000.00 2.000.00 462.00 July 28 2 6 I 2 1097 31 ! 10 I Robert Curtis . Auto tires, 1008 i Traveling e x- pense, agency. D.O.Vou.3. 4.30 62.00 I 62.00 800.00 ,800.00 795. 70 L3,000.00 i 1.3,000.00 10.<):'<0 00 " In practice, a separate aconimt will be set up (or ea<'h month. Irregular labor— . general. D.O.%'ou.l7. 2,0.'i0.00 97166—17 8 114 EXHIBIT 70— Continued. Support of Sioiix of different tribes, subsistence arid civilization, S. Dak., 1918. .4207— Continued. Date. No. 1917. July 2 1098 31 2 1099 31 2 1108 81 f'H'l 1' VI tm .(kJi In tovor of- Particulars. Irregular labor- district 1. D. O. Vou. 17. IrreRular labor- district 2. D. O. Vou. 17. .;•« Toiil)/ I Team mules tran s f e r r e d from South- em Agency. J.V. 19 Debit. Credit. Balaooe. ' S1,000.00 S370.34 243.30 500.00 800.00 500.00 $1,000.00 029.66 800.00 556.70 500.00 .00 EXHIBIT 71. i«*,.Oa£,: Education Sioux Nation, S. Dak., 1918. Agoe. July 27 2 17 2 kt 2 ml I 31 2 30 W- 7 1009 1011 1084 1085 to 1096 1101 1103 1104 1110 1109 M.O.Fred.. Peoples' Elec. Co. Sundry e m - ployees. Sundry e m - ployees. Jno. B. Bryant Indians. Indians . Pocock Co., RockTille, S. Dak. Kindergarten supplies. t $42.31 Traveling e x - pense, Scb. D.O.Vou.9 28.30 200.00 Electric current, (estimate). .. 550.00 Salaries— July... 3,635.00 D. 0. Vou. 17. 3,530.00 S a I a r i e s— Au- gust, 1917, to June, 1918.0 Establishment position asst. cook®$300.00, effective 8/1/17. Promotion of matron from $600 to J660." 39,985.00 275.00 55.00 150,000 lbs. gross beef@l6.25 to I7..50 (esti- mate). D.O.Vou.ll. 62.50 10,500.00 500 cords wood ©18.00— Board- ■ ing school. D.O.Vou.12. 1,680.00 4,000.00 100 cords wood @»8.00 — Day schools. 800.00 Irregular labor. . D.O.Vou.17. 149.00 500.00 Construction of sleeping porch- es. D.O.Vou.16. 630.00 630.00 $42.31 200.00 171.70 .550.00 3,635.00 105.00 39,985.00 40,260.00 40,315.00 10,500.00 10,437.50 4,000.00 2,320.00 800.00 500.00 351.00 630.00 .00 .,1T I iVXHIBIT 72. Western Agency, 3 per cent fund. A^M). Date. 1917. July 26 28 2 26 No. 8 9 1010 In Iftvor of- J.O. Parks.... J. V. Bond & Co. Peoples' Elec. Co. 1100 I Jno. B. Bry- > ant. 1102 I Indians. 1105 Indians . Particulars. OasoUne Office supplies. Electric current (agency) (es- timate). 300,000 lbs. gross bect@$6.25 to $7.50 (esti- mate). D.O.Vou.ll. 200 cords wood© $8.00 (agency). D.O.Vou.12. Wagon transpor- tation sup- plies. D.O.Vou.16. Debit. 4,342.88 640.00 726.32 Credit. $8.25 46.80 200.00 21,000.00 1,600.00 5,000.00 Balance. $8.25 48.80 21,000.00 16,657.12 1,600.00 960.00 5,000.00 4,273.68 EXHIBIT 73. Indian moneys, proceeds o/ labor, Western Indiana. A8^5. July 6 5 Farm Machine Co. 1 XYZ hay press. $ $190.00 $190.00 30 11 Lee & Brent- wood. Cylinder oil 12.60 12.60 2 11 1107 Western S. D. Stockgrow- ers' Associa- tion. Membership fees, etc. D.O.Vou.8. 406.00 405.00 405.00 .00 EXHIBIT 74. Miscellaneous receipts, class 4, Agency. 8^6. July 1 3 1 3 4 C.M.AIvord.. Rudolph & Smith. Omaha Offlce Supply Co. Envelopes and paper, ordered June 21. D.O.Von.2. Plaster and lime ordered June 25. D.O.Vou.8. Rotary duphca- tor. $ 13.60 l>$13.60 14.40 $13.60 .00 14.40 28 6 14.40 40.00 .00 40.00 Misce lUmeous receij, EXHIBIT 76. ts, class 4, boarding school. 828 June July 14 26 1 A. U. Haines, Rochester. N. Y. Magazines, eto... D.O.Vou.14. « 26.00 •26.00 $26.00 .00 » In practice a separate account will be set up for each month. 'Illustrating an error in setting up opening encumbrance. Should have been $13.76. • ^ll-•\!•(V■^ (J<)4MII>.I Oil Wk t! '•)(>MT tt 115 KXHIBIT 76. DEPARTMENT OF THE INTERIOR TRIAL BALANCE OF APPROPRIATION LEDOEH PERIOD ENOEo Julyjl, 19 17. ^,^ 73 'HESIRHK AGBXCY, 2. h. T AfMOMlATieil TREASURT C*»« INWLMWfM OrFICCR-l OABM AILOTWCKT* •""""«~" UNAVAILABLS FUUM I — STHWl imz MBIT CIT „,T CRCWT otaiT CMIXT OCStT CRCCHT OCVIT ""' 1 73 1 22 Industrial Work at Care of Timber, 1917. C/p ^A? VlM.kU.UU 40 AA 93 1; 15 15 '"^^^ HI 9) 5^ 91 ..«» wuw 73 31 Pay of Indian folice, 1917. C/D 842 40 33 75 6 Jl C™.,-, 6 25 6 25 r.Vi;jr.'.», 33 75 33 75 33 75 33 75 .U«..C i....C. — 73 1 SuDut. Sioux C/D 842 _^_.,. ^. 120 111 50 8 50 200 - °.^ '"I*- ..„. 8. 50 8 ?o etc., S.D.. 1917. ".•:;2:,T., 111 50 111 50 Ill ?0 111 50 ...-,... »L* — — 73 I 202 Education C/D 842 250 1467 |90 ' 906 60 811 30 oioux na- tion, S.B., 1917. »82 ;.■.■;..,.,- 715 10 725 994 •^.;;,-™, 700 60 950 60 700 io 916 60 3* 52 w 52 30 [ 73 1 420 Western Agency 3?! Fund. 982 342 50 2142 67 1861 75 621 42 ^86 498 »5 88 10 586 55 ™™™ 26 35 1644 >2 1644 22 26 85 U5 M 305 63 10 02 [__ 73 1 825 Indian Uon- •ys, Pro. of Labor, !.'e8tern Inde 986 ■59 3067 40 3156 40 .«. ssss:. 10 67 40 3067 ;^o 89 89 73 1 A X2 Surveying i Allotting 262 624 506 ?•) 6100 506 25 6100 (Reimb) 21 60 21 to 21 ;o 21 60 eiH-M •».•<• 73 I 501 t-iec. Receipts, C}as8 '^. 642 -,>..c .«.-«. C/U 842 ^'mtiiM 3467 67 3335 50 3335 50 3467 «7 132 17 3335 50 34t>7 6? ■ 73 I 824 i^iSC. Receipts, - Class 3. C/D 842 ..».^uu.u l^"' «. ^138 62 9138 C2 rr.-r::::::. — , — S79S , — — 87V8 'r.*."' "-rf ■•■ — — — — — 73 A C25 Indian fion- eys, Pro. of Labor, ffesternlnds. 262,624 «.■..>., ULIMI 643 13877 50 14080 10 405 607 60 I 712 32000 19367 10 19367 40 32000 946 12«32 iO 5409 90 17919 _90 202 60 — , 117 EXHIBIT 76b. DEPARTMENT OF THE INTERIOR UNITED STATES INDIAN SERVICE TRrAL BALANCE OF APPROPRIATION LEDGER UNIT, 73 WEMERU AG£NCY, S. D, PniooeNoio July 31, 1917. ^, APtHOmATtOHl WASH, i. V NO. TRtASUflV CAfM nwURSiM OfFlCER-S CASH AUjOTMEMft ■ — 1 UNAVAItARLB n>NM "• STMBOt. TITtC- DEBIT , cneoiT OERIT CREWT MBIT - DEBIT — OCRIT 1 OREMT Recelpie, Class 4, 402 76 4f4 76 73 m^.wM 101 ?9 *\ ..41 41 101 28 40 1 Agency. tiH,.. .AUmm 554 3? 514 ?? 40 73 828 :.i9c. Receipts, Class 4, S(Ja. School. C/D 842 3*0 80 315 flo 25 ..... 1315 91 32 ?o 12 fo 1320 91 25 1 420 420 1204 21 1204 21 73 830 Uisc. Receipts. ClasB 5 Wt—O UUM »*».<>.»« 2 50 2 50 1 MM....M.M. 2 50 2 50 73 1200- Indiv. Ind. Moneys «.,«..C^- 6'»6l4. ■J4 69^3* ?4 '«.»=.»■ 5097 50 11387 43 11387 4i Wl i< 1 ■ (All a/crj tie...o ...*■« 63344 &l 63344 61 •"' ClH.a ■•K-H , •Mwn. »l*M« •l«> '!Z"yZ, nwa «•"«( '«.M(.,«„ '■^!!.ul!aii. «<»» »u.c. «..«..„«. »■««.,«, ".'^«-.«. »(«» ..(.Ml '».*.»..-. .lO.IM U1»K. .•■■.■o.M.xe. >..L. MMHO.OH ..H..0 .AL-H. 73 TOTAL all AFMWPHIATIONS »»,« U..K. 721 SO 77-!64 07 6933 56 1517 47 69634 f* '■"■ 191*6 05 48817 95 1647« 41 2207 10 21326 ■♦9 157848 96 11387 ♦3 17725 35 1 t>.IH4II,M. 226010 a. 67066 72 6';i41 «2 14S82 24 6286 47 228447 50 570 2f 12287 27 ctwag tAl-.— 1?9665 63 98051 55 66562 26 127469 69 63685 23 SUMMARY OF DrSBU«9INQ OFPrCER'S TRANSACTIONS BALANCE AT ICOINNtNQ OP «;«IOO. 27364 07 Cash on hand feb cash book. 404 If REMIPTi: COLLECTION VOUCMVra. TNI* UNIT; 1 I UEFOSITED WITH TmASURER OF THE UHITID BTATCI. 74 573 (>'. 13706 68 182285 V4 Vestem National Bank 23073 W fCH CA»M BOOK. ' J- > INTERCtT ON OFFICIAL ACQOUKTi _ 340_ 62 14047 30 - COLLECTION VOUCHERS. OTMEH UNITS. PCD QASH ■OOK, 00 .. OTME» DiBSUftW OltBU 90874 J7 TOTAL, 98051 5' EMENTt; rsement vouchem. thi> unit. 37386 96 CERTIFIED OONAECT; /^ ^^ 1 X 9/ 1 DtS6UnSEMENT VOUCMEPW. OTHEd UWT«. 42 11 84234 19 ^"g""Ui' ^''"^' ' . tS-Cu, r ^^ ^^O'fxjtj* 1 OTHER. INClUOrNO 1 1 M. OCPOSIT*. TRANSFEII*. ETC. 46804 9^ , — ..„., 1 Balance at close of hrioo- 9B051 Sb 1 1 ns ddV T!; ' •^\~'' 1 - 1 fl to CM to H CM CM **i _I 6 s 2 z -1 < Z 5 IT O CV3 a hllBlftM >- CO UJ O C c b) < a tC O O o o o • CM C O o o o h • lO In (A ^ W = >• s n o © < 1-4 1 § Xi C c c (T b < u CO « ) a < z < CO o z UJ 4J c 1 o o u -p o P Cfl CO o m o *^ iH P Q •• -I < 1- 03 0] P! O •H •P u UJ O C c i L C 3 L o o CD ■P u o p 03 OS C o bC OS 4 ^ f- r- i a: P H O m 1 m 10 » i Ul < H H T D Ul u p in 00 CM CM CM CM CM i- Z o 5 u, > C- l> C- c- C- z Q s < 6 z "a "o> "o o O H rH H "to o H rH UJ Q ^ c -1 -_ 1. o ^ 0- y 1 £ 4 3 ;7^-.v.>> 119 Ol fid L o < e X ew. ?i s -V- S g •4 u> .op coo 0) rH tt TJ T) 01 •H o > n • tn C rH O O O 3 3 »-t WO tf r §ox: cr » t^ 5 O V «> » o >* '^ U A of CO T? -t^ U I « ♦> (- H O "> O) P- rH tf a « Q s 3 0) • o ni xm >i ^ • fH U f fl o o •< c » K O IE U i* X x Ed 1 o s Ul ^ H 2J «> S; 5 8 1 § S s g 5 H H n « !» C D CM o t3 - -? f-t ■rti! K n i o^ #• t.'O ■ C® 0> i •• ^ o es r-t (M at- (< K ■o &I0 -r\ o • ^ s «H iH [. c - o> to O ♦i 54o r- (. ** *z \ •o (S •H « O A r- 5 « > W n C & O Q) (H o «iJ iH o u u »> rS C rH^ S •H t. eg •.fH g « -O -P i ^ w aw 1 tf ■*> t> rH O 10 O t T3 M § C CO n 1 H M « es i« !i 3 •a o o t a 3 1 (H ?! 01 »0 * r^ 3 U o Ik. I t 120 9 X 9 « UJ > 5 S o *• w 5 o c : ■^^, ) ^^ V ^ n ■ " f= -1 i 1 •»1 <: ;^ ,^ f ■ ^ ^ s 1 ■ n - i -^ 1 _ , , , „ . „ , •^ — , — — ' — , — , — — — — — i O ^ j u s. 1! 1 S '- -4^ , „ , , , 1 E — r« — 1 — — — 1 — - — — — — . — — ' — . 1 1 ■ "T i « V I v5 t i r v^^ o 1 if 5 1 1 U _ lib? 11 1 K ^ 1 |S33 I SB — ^ ^ f 1 s mil < li s r V| "^ -^' ^- i : *■ 1 f 1 .? 1 8 1 1 i 51 1 1 »>- H h I i s » ^ a s a '^ 1 ^: ^ >^ • ,\ * s « tl 1 si ^ S' ? : 5 < £r 1 1 1 1 3 A , ___ -_-. -_ L_ , — — — r- — — — ' — 'J r i i g £ 121 ^^^ a ■& ^ ''">V ] pa T' d 3 ^ t i,^ ■ o s>' •^ V 1 09 — — S i ; £ ^o^ g r Q 1 h- , . , -_- , — u ^ 1 -V ~ ~ z z ~ z ~ z , ~ ^ ,.,. ^ o ■> ■ — — — — — — ' — -~- 1 — „— ~" 8 i i Z 5 1 i ° ^1C 1 < Q O ■ a ■• i £1"! ffi ^ H ." .■< .■" ." R EOUS ENOL N V a z Sggj O ■ r , 1 5 ' """ ii r , r>- I 5 X 1^ w 1 < ^ ? !^ ^ 1 i i 1 1 / >• > s . ^ A , , , , — 1 s' i — — — — ' — — — — , — — Ss i * i^ Ml ° < i s U •^ t E = i 122 Mi! EXHIBIT 84. DEPARTMENT OF THE INTERIOR UNITED STAT«S INDIAN SSRVICE DR. CASH CR. ///-? COLLECTION VOUCHCHI »PKOIAL DEPOtrri 1. 1 M AND ■UNOnV ITKM( PUPILI' CASHIER TOTAL DATE PAIV TO ru«lll OB 0«PMtT(D TO OrVICTAL CKCDtt WITH TOTAL N >i^. / /4^_^ 7 iu--y^ 7 /^7^ ^ ~iy /^^./i^/ly/^ i T'c'fl r" - '/ > r' '- "^ / 0*^/7 / 0*^/7 3 ^^ 35 3i-^, > . - &;,' '^7v^o V- / > '0 > ,C » j li »:>• J 3-Af ,:^? 31 /a 3J J2'° 9 ft .3y '7<'h ^ jr.C 11^ 77./ >A. 11/ >!> C 1-fc llA3c >i sr >i l^/ (* 7\ / ^ /'-/J / / "i^Jl >/ LtSi ,3? ^« /^ 3, /7 h =, 3 ^ /o IM /,(■ /i a ^^^^uiIa^(!^^^1\ / /y^o / ^nsi '/ /£- ?Jo >J. -^kA-o-lt.--^ «< oU /o 7 reo '1 /i'fj . '7^ /2^o \ IS IS )-_r„ > jfS \ V. ici /f // \ yj Yo-T/ 7-f-e io flfi \ '*'! VV-V^ i>-#~o 3y*''o \ yi ^ "^^ / Lo / U \ 3, J^/^>ul,..-Aj Ctj--^ ^/„ 1 -1 \ >^->f h -iLs. yi fo \ -O'^lJff / ^7^. ^ hr. \ ^ /J7 ua if iin J S^S. /^'T /3'il /?f /i«^7 J i-jS-c %^ 1 ^9Mu.^^ . > ot/ fo |> 4- li /o 1 J 4 «ff«i /^--^^ ^^ «> .s^ 1 C^'^t^.iX.*.^^^^^ (^<^*.M.^} 36 CO ^ ■ (^ > f >,^ *■ f f '^. ^^ ■ -)■ a CO V ^ 3J /j-^ /b O^^CCyC^A^^MAAUA^' O^gJ^-^OM^ (i^^~4y*^ / in 2^ />^ (^ ->? t'j' ^' <2<^tt,«.X/-«, ^^u -7o ^v >^ / >^- r^ V e> o J/ J? O 4..2!S.^;$k'/> ; i^oCy '>?o 7//o M . 70 - - \ , » Illus-tfofin^ ri£hf-hand page of -folio from check re£is-ter, V/es+err\ /Vatioi^al Sat^k. 125 rrrn \ EXHIBIT 87. 1 WLIO WO. /«J' CH . 1 li- £CK REGISTER DEPARTMENT Or THE mTERlOR UNITED St.»ES iNO'Ar* se»*ice. U. S. TREASURY DCPoeiTa BALANCE " CHECK PArEE voo. MMUIIiCMCltT VOUCMtPS. THit UNIT PARTICULARS i H MOUNT NUMBER BATE '1'-, *■ OTHCIt UNITS ^(P 1 /JaXtuj^^cty uC> i-„tJl 1- '" \:U 1 <-W-^'^if C'f^/-'',.^i-i ' / / r ^-..^ c ^J ''V*' ^/ '5o ■X^-Jjr-^^ ^ /p7(i K- •7 %^^M, i^J 3 io^ ('~-*^. / 'y<^M .h-^-^-(tM^ ^' ' ~'li.lV It ^. > o o o — 1 ^•w- r /-"'"'■"' ■ i i -3 k/^ H yif- ^/^v n /;« o .'fT^'.^-... . M Cy^ B /^AL.^^ s 7 in y„ 1 ft /> ]fj^J,j^ r/j'f ,y,tc^t iH«*c.«^ ■ i:2^ 1 /J .^^'^uW J /jC^ffl 7 |/7j; '^ '^y^ /;/j-f / ci^M..^ 6 /«'*■<- ' '-' ''"Qjcjf.J/i':^/^,^ 'f vV..,. A ro T'e^i.^hy ,if<.t/^jLf^ " >€■ / aJ V -»., 1 ■ '. 1 >:Jk^ y5 Z;^ V. '**cr ./'IM' ^b JS / 2 ' y,iJM^T~u Ji'-jf^JM^ ' o > = ^. > ^[y^^ Zj^ ■ / '' y r^ 1 -*■ yCt:/. ■/A<^,,..xj^ 1..' ^ Xii/ouJti, (AM.^uu^* IS- " ^-!<;-?J A 1 Jo |6i«-t.o-tV ,te«. 'i / /y- 1 Jr v^M^-^ (2fi>4Jtt^,.ij) * '7 / / 1 /l^y. 1 i^^M.U'jtu^ ' / y>% >^ ■^•^ ySW*-^ // M-i J> Ifi IjU 90 ■ X^f^^^jU^^ ^^^-.4^^^ * /^/ /^-^ 75^= 1 - ; >i -■ J 7 >-. ' * 1 9 i ji 1 1 • 1 T X 7 t" i > 1 t ' r i i 1 1 : 30 1 i i ; ! - . i ■ +- -^ 1 ' . ! '" 1 i ' \ 1 '1" 1 ; j ! — n"" i 1 ~] ■'■- ^ — r- i i \ ' ! i^^ , ± 1 1 ( 1 ■ 40 i It prar t,, r u -.r pa'a'r ^ M f < k mil hr dra^^ .^ * arar- til < at It ,ntttr ■^u»l //tusfrafin£ lef t honci p^^e of folio froryi chec k re ^i ster. i_iL 126 o 9) DO 5S 1^ a s IN a> ^ 9> X o H $ a i^ X ^ 2 i s H 128 ! ' 1 i 1 ill i 1 : j 3 s , -■_- _ , l___^^_uJ_^.U_-_^ » t— H-r--— — : \ ^- 1 '':"'' i ' ' ' '- j__..j , 1 , uJ Li : 1 i -j-U- 1 i 1, . „ — -4 ! ' : ■ S . r-^^^ ^^4= ±~h =t^ 'h — - — ^ ""^ — ■ : M ■ 1 ! '1 : 1 1 t— , , 1 . i__T 1 1 \ 1 ^ ; M ^ , : I ! ' 1 ■■■'"" ' "• " ■" ■■" " -■*■■-'"- i ! ;■ ;' : .III ' ^ \ 1 ! 1 : M ! I i 5 X o z < 2 3 > i 1 i : Mi! ' [ ' ■ 1 ' ■ 1 1 1 1 1 ■ \ i i ! 1 t 1 : i II 1 1 I ; ■ilt- ^'■■■f #..._jj.^^.^jj4j I ± -h^ ^^^ 4=^ I . t_.j i j i 1 : j 1 1 e o „ 1 , J L 1 i _ ^ ,. , ,. 1 9^ 9 9 9' 129 EXHIBIT 94. DEPARTMENT OF THE INTERIOR ^^ UNITtD STATES INDIAN SERVICE '•,^ Arrini INT Nn. "^ ACCOUNT OF .r^^^yU^U^ ^ y^^.^l^^^ti^^ ^ /"^ "yj /> ■ y y ^ Deposited IN ^'icz^^<^ f^-^yf^^c^^ Vfa*. ^Bttokof ^^-'t^-^-a'-^'^-a^ '-/aJ k) AUTHORITIES TRANSACTIONS NUMBER AMOUNT DATE Cks PO DATE ■9'1 CHECK NUMa£R CHECKS DEPOSITS OALANCE 6 6 6 BINDING MARGIN ( luJ f ,? ny^ ^ 7 J/^\^ iySo 3 3m qn J3 7 J.C, / Ml 3-i \ 5868—17 9 130 1 ( 1 [- 1 3 X 131 ca a q: o ca £ _ i ^ U) Z < « UJ i f » 1 : ■S 1 li 1 5 5 "^l H - i — ' - U- - • : -^ -- ■'"* = = = . 1 : 1^ = = i i 1 1 ^- h J..,. K 1 ) 0,0 ^ 5^5-! c ^ ' k K* S ^^5 ^, ^ J^3 V, 4 ^ "CTT 5- j^ ^ 3. * j^ -n -— H — ir s ill ^4 |. A i4 ^1 '^^ 1 o 1 — i 132 i * 1 1 1 z a r s 1 3 ^ -A. t~ •3 ^ ■S ^ o ^ ^ ^ ?> o -l^-> b - \1 ^i V ■^ -J ^ 1 \^ Ai ^ = = _ __ =_ - -v _^ F — ■"• ■^ ^ ^~ =3 >■» "™ *■" F^ -= ^ V- - U- ! i 1 5 - - - - - -- - — i is ° = — = "= =■ = = - =" — 1 p 1 _ _ _ |— _ — - — - - - — — — . 5 ^ ■ ^ ■■ ■■ M vS n = = = = = = = = = - = = i 2 — is - 1 - — — — — — = i * 1^ 1 1 J 1 J 1 1 ~ 1 . " ■ '1 ti A *« s^ ^? ;S .? ^ .^ 1 e8 is ) 2i 1 ■? vi5 r- _l ifi 1 H- ws f] > v,^ fs ' ■V ■■■ ■■ ,^ M-i — .. m^ — ^ . . |i ~ ~ ~ "" ~ — s 5 1 < ^ 1 1 1 1 1 ' BB BS =a =e » ■a ■B ri- h- ^ KS =» B! SB :— §85 "= = = = = ^ 1 = 1 = ^ , ^ 1 i i ; 1 J ; ■-H ' ■1^ ■^ mm MB " " ^ ill ( 1 1 i 1 i 1 il' a •s. C^ <^ vil s: ^ 133 s ^-^r fee ^ £:. ^- 134 EXHIBIT 103. FIXED PROPERTY CARD ll J' IMAME AMD OCUIIirTIOM O* ANTICLEJ /f '■ (O LAND AND IMPROVEMENTS Q BUILDINGS AND PLANT Q EQUIPMENT O LIVE STOCK ( ^t-ct-'^-^-ti^cy^ c^r3-t^oaji__ FIXED PROPERTY CARD eX I LAND AND IMPROVEMENTS f^UILOINQS AND PLANT ^EQUIPMENT 1 LIVE STOCK INkMt AND OUcniPTtON OF auticlsJ j: tuiut-iU,o,!_x__ FIXED PROPERTY CARD 'US. I LAND AND IMPROVEMENTS f^BUILOINQS AND PLANT I EQUIPMENT ► LIVE STOCK INAMC AND OCUKirriOM Of AKTICLt) DISPOSITION Q\. ^^j(n.,ai.^cAyi<~>^ (Q^'tk FIXED PROPERTY CARD o/yiAj^^U INAMC AMD OESCniPTION or ADTtCLt; ) land and improvements i buildings and plant jTequipment I LtVE STOCK ^prtlllttlTlftM •f»QDf><^ J TI(^^ tNAUI AKO DBKKirTION OF M^t-t.) * FIXED PROPERTY CARD '^ ■ , . Z^ \ LAND AND IMPROVEMENTS ) BUILDINGS AND PLANT ) EQUIPMENT rllVE STOCK FIXED PROPERTY CARD oS-TxJyu^ (SsXtle, . m !,^„ I u US. BUIlOINGS AND PUNT ~\ 1 " y;- J /. /p^{7.#3 ^ LZli^... as. UVC STOCK 1 : i " /» ;^.j ais -T +-^ i 1 1 i— -■+- j_ _ ---+- j - n -K. ^7 u I L il2U... FUCKtir AND HANDLING T^ 1 -t. : n I : te ■ I II ii i - lOCAl Mooucn Tt ■■ , 1 i ■ ' T 1 tu «J7pkf ! f7f •*"" ACCOUNTS RECtlVABU 1 ■ ! '' ■ , ♦^6|to/ 1 •fZkof UNAPPRAISIO T»1BAL MHAtI It ! r :::^x" ..L - TNIBAl LAND AND IMPftOVtMtNIS ~| j t i 1 1 1 /v 1,] 1 i"" T"' I ''^o ™ TRIBAL BUHAINGS ANO flAHT X" xi - - --4 ; 1 1 1 ; _L TMSAL WUHHWT " -- -L-^ — ft fi ^ ! 1 Hi - ... TUBAL UVE STOCK ! 1 ' ""^ZlIC • J /».-/ Etf. 1 I ^i - ... SAURIES AND WA6ES PAYABU 1 t 1 1 1 ! nil I / .J~ /tff^S*^ 1 1 ic^lti 4 fWmX AND TItANSPOdTATroN PAYABLE ._j_ 1 1 ( Jl..- .-?t — 'f- "T ; < SUNDRY ACCOUNTS PAY ABU ^ '?i',/6 ! ' 1 _j .'.lis. COLLECTION VOUCHERS 1 1 1 1 1 DISBURSE WE NT VOUCHERS 1 ! 1 1 t ' '1 1 ' 1 1 30 TRANSFER VOUCHERS ISSUED 1 ' " IZ I i ::z i: ::: 21 TRARyER VOUCHERS RECEIVED 1 i_ ' I 1 _ 2J OPIRAIINfi EXPENSE i ^ ■ I ; 1 ] X zi 1 1 II 1 1 : ' 1 1 T ' * ' 1 ■ T 1 1 ( 1. T" """ 1 23 OPERATING INCONE 1 1 . — — _. .-. -- 1 ; 1 : 24 OTHER INCOME E S '1 '■ ' r ""Z 'a_" C '" 2i CONTINGENCIES. AND LOSSES F H- 26 PES CAPtTA. PRO RATA. AND OTHER PAVMEHTS TO INDIANS *" 2/ PRIOR riAH EXPENSE 1 i 1 1~" 28 PRIOR YEAR tNCOMC 1 1 1 29 SURPLUS 1 / ! m/\iS ¥ \^6^r- , ; » !I" -MljM T% h /7* p/ ; I - m ■ ._ ... -|-_ 1 I'X 't 'lU^/ TOTALS zE ^-\'Ll^ \ '<- ^~^~^m=L '"" "1 ^2§3i J asoii f«»«db,. ^^ ""' / y "7// ,1 <=^'^. ^OUM^^^U^-eM^ /© /C^ --y/Uf*.^^ 136 EacHiBrr 105. DEPARTMENT OF THE INTERIOR UNITED STATES INDIAN SERVICE REGISTER OF SALARIES & WAGES EARNED REGISTER NO.l UNIT, L'it^^Cy^7<}^. J^^!^::*rVl MONTH, NAME OR NUMBER OF TIME BOOK ^JnA Stny^c^ ^/. J-iU. \f3 5' NAME OR NUMBER OF TIME BOOK COST ACCT. AMOUNT 7 CG s_^ A ^6- <^//rAJL /^W^ )tt,.S U-0/ m ^\u :^L Ql i£-. m. oh / -M^X HM 2a Ql y> i- or 31 o\ I ^ lMs\ M /cvi /oo IML J jM s^ Q\ im. QAm la. z. miii g>oo ^ oV Si. s£^ 7 oi L^ .^^iv.; •^Qli ^ .6.0. Q^l^mJL (6it-t>-A/ TU.V. m ot-^ I ^o 01 A 1^ A ^52: 'i\ % ^ g^'_ s go KqL / 7^. }aut.^LyiJ--e^ (fau,^-.^ ^^>elUt^tS S ^ V N •^ X , c* < V ^ ~^ X s X ^ ^ . «^ x 8 < ••^ V X X a ■<. *v y X K K ■*v X X X -s. s >■ > ■X XT X X «* ■^ >1 - s X X ^ s > > * s V "v ■>> £ ^ ^ ■Ns V, ^ •V «e ^ ^ ^ \ ^ •^ E > > ■s. \ X ^ M > <^ f* *** >s ^ N , •o fV tV ^ ,^ X X X X o « K >* ^ ■V V « < \ V. V S oa s 3 M K "~ >*. ~" •v ^ "\ = < ^^ X ■^ ■s 2 K ■v '^ •n ^ H » A fi » >» ^ V. -> i4 N A A ■v ^ V >i. * fl XK rt r< *v v v. V « ^ ;3 n ^ ?? ^ > ^ ^ UJZ I- V j ■ 1 I •> ■^l ^ £ I 1 J ^ ^ 'i ] t Y - ft ( - 138 90 o e X X U. - ==^ 3. H BS X 139 U r>. Si 'o P ^so SISS. ^ =i: l: 140 EXHIBIT 111. DEPARTMENT OF THE INTERIOR UNITED STATES INDIAN SERVICE BILL FOR MONEY DUE M^»^sfr M- DESCRIPTION t^'^.e^ /s- :tL,..Uy ^^^ (^^^oUa /3y^<^ J^^ ^ ^^ %l o^^^*^-* -.^^.. V-Lo.!. fgeU) /^jtq ., ^^^£1^ -A^a. DEPARTMENT OF THE INTERIOR UNITED STATES INDIAN SERVICE BILL FOR MONEY DUE DATE =Mk DESCRIPTION •« .Ze£> _1 .jH^ (ALb-».^i^K^, ^ ■^tra^^-<:n.^ --Q-Tr-^ ^ -jjl,^ C^.r-zC-^,:.'£U,C^^2^tt'^o / Si 1c>Cr /f/ to ziz,^,*^*^ ^ic4. Clc<„*^c.'Cn^s n^i-.'d'^-^j'x J?13i2_ DEPARTMENT OF THE INTERIOR UNITED STATES INDIAN SERVICE BILL FOR MONEY DUE "•_/afL_ DESCRIPTION AMOUN1 NOTICE TO PAYERI THE DISBURSING OFFICER 18 REQUIRED TO ISSUE Hit OFFICIAL RECEIPT FOR AU COLLECTIONS. NO OTHER EVIOCNCC 0^ PAYMENT OF THIS BILL WILL BE RECOONIZSO TOTAL /i21 141 z « u i : i 5 :: J 1 • 1 1 ti \8 Sir 5 5 1 ( ^' .^ c5 -( vC t- -S ''^ I \ "S **T| :S 5 ^ F IS 1 U« f ^ w •^ cA u ^ 1 i >? 13 ^ - H , ^ vSi H. i.° ^ J^ .^^ |J H s s 1 Q ^ 51 S "i. «K 'ic o o A ) 5! ^^ ^-" s 'T H ik ii h - U 1 ■; 1 s 1 ■ ■ u 5 s \ u — \ u 8 : 3 ' i ■t 1 s I ■i is jli II m 6' 2' i r 3 i I? •J 2 ^ f - 4r ° s € Ii Si Ii Ii i 2 — — — n — — — — — n r — — — 1 J .1 — — Rn- ■■" ■ ■■ y 1 — h — — — — — — ' — — — — — — u '^ ^ ' J i s s 5 < s i X S 3 s 1 ; 1 a r4 J; i Eh 1 _^ i s — ~ ~ ^ — — — = — ~ ^ zz ' S 3 1 * h ^ ^ — — •t ^ — — ^ — — ^ — — — - ^ — — - — \ ^ "~ — — — i £ 1 i 1 , ^ 1 1 , — — — — — — 1 — — ' — — ' — ' a 1 < 1 ^ ■ :! - 1 , '^. ^ ^ . ^ ^<^ i^ , 4 \ . q j^M ■$ V- -^ ri ^ Vi ^ -^ "^ >i ^ ^\ A^T- N S. V V ^ I ^ \ N \ v 81 ^ il 1 k b il [l: b^ fi Li , — — 142 a « o z K S 7 1 J. § i to cs u CO li O y f 1 tt y J -SI it *■ S o 2i o 5-! — — — — — 1 ■^ ^ — — — r- — — — 1 ^ ^ 5 • ci ^ •^ v. "\ ^>o^ A ^1 fr ■ •1^ ^ TF ' ti c^ :: ^ U »s, ^ i^ .^ ^ sts 8 i \ ^ , ^ XS "5 fr^ll »o ri ^ <^ ><3 ii I s fi '^ «> 'N* ('I <"» n ^ ■ vS ^ — 1 u ^ s.^ i1 ; <> <^ u V ^ «3 tXf. '•H i "! ^ 5^ i U -sS ^ 1: ^ ^ i1 1 ^ ? ;^ ?. 1'^ SOi f 4 ^ :5 rr r- , "> f^ «>c 1^ ^ **. T\> "4- 'i' U s> Si 1 k) ~ ss ^ •^ ~ 1 ' I ! 1 s . ^Ls^ 0; ^ V "> *> 1^ '^ « ^!A 1 is V) t- ■ Is r" <^ - 1 5 s i r^ ^ V^ 1 ^ , o ■^^ ^ << ri ■ii W^ 0>C <5 '^ ■s^ H NS ^%^ -£^ ii \2\ ^ u — u — — n k iL h ^ ^ :!!i — — — — — — k lili II 143 6 z a: J- rh ft z 1 U 1 — — '^ — — — — — "i ^ i ^1 s i L_ X g * "3 » ? I — — — — — "^ "^ ^ _t- it Ca y, s^ rV r~ + "J ■i jff ss V V,V VI a. - 1 1 \l ? ^ — r -» ^ ■* . r s D 01 (0 UJ D O r Ui a: o ' I K 11 -J ^1 , z .o 1 :2 .^ I A ^ So: i1 i -^ -n ^ ^ _ _ _ _ ^ J "a' -^ — — — — — — — — -* V ~~ — -_ — ■^ re — "■ ^ U c^ sS " ,_ hi 80 = 1 1 13 "^ ^ <^ ■^ i i 3 1 ■p 1 ^■Stt ~A ■^ -J s^ A ^ ->^ r-^ ^ rv f-1 ^ <^ s V ^ . .,. b- H h ^ ^ < a H 5$ 5S s 1 o s § S ? :n u z 3 1 4 ^ "n ^ A X ^ 1-; - **^ ^ ■ o sS) 2 ■ •»^ .^ Si ^ :i <*^ «f> O 1 Is z 1 ^ <« ^ 1 s i ^ ^ ¥ ii i us = ^f >n ">^ "i-S ri ^ Si ^ it ;i: Is it ^ H :H M 1 X s o 1^ ^ u M •^ s 3; 75 T? 1 ^ _t^ lP E=JN_s;: s qq-'^ $ J — L eS ^~ ii. sr^F J. E^^ -^- I SZ5 s fis ■^ s; sFii ^ S ■3? n ^ II ti "» ' :s § St U 7^ S3I E ^ ::5: ^ 2 I ^^ u ~^ 1 3. 3 ^ -^^ ■«: 5 S ~^ «• ^ ^.5 I 3:j2 |- 144 • o z 1' s 1^ T 1 !«; ! I 1 ^ ra — — 5 A -^ > z ! i ! s i 3 1 r— — r-1 — — — vi i^ i ■s. ■^ -il v.^ s^ S"i «K « -T^ ■U ';s ": -V V, •^ r* Vl _^o— G ^. (v, b ^ s ^ C^ r=; f* ^ "^ i; ^ :S -^ to ^ % i 1 s ^ ^ ;5 ■TO ^■5 3 0i 3 1 ^ s * ^ s> "> T) ^ 6 ^ f<^ rV 1 ■si ^ ■i ^ o V H. \ V. ii — — n k fl ;S t^ — — — — - n ill y e "~"~ „ 7^-1 o i ^ u S a f til Ul D to (O Ul » 1 if- 'A 1 a '^ 1 ^' ^ ^ ^ ^ 1 1 1 ^ ^ c^ ^ n "■ ■ ^ « o p '-^ i. fS (^ X ^ ^ s ^1 ii<3 ") ^ ~ j! A A lb: 1 ^ NS Si. s i Z ^ J I? ■X "v N1 1- - r^ , ,•4 St ?« CJ ^s, ^ S X :: !; ^ 1 i 1 s >s 1* ^ 1 1 1 ;^ ^ <^ •s , ,i- fj i:^ (f) ^ i" 'l) ^ ^ -aP 't' ;: •»*, -^ ~- « .,«o h r<. ii: 1 I -0 u xs <^ i 5 z X ^ ^3- nV S ^ ^ n ,rs tSc .h ■^ c io ■iO ^^ c <^ \, a~ (1 (-1 < V r< « Ii ^ - tt ill is :S J J 2I t II «— . ^^ __ ._ _— — .^ -_ ^mm _ 145 EXHIBIT 120. <5-,t.<..^i-u^^ a^U^ ^ " (7,^.0^/^t, - 3 - A /ok A . s-j^ REQUISITION FOR STORES a. JVesterQ-Al?!)?*-'. NAME ANO QUANTITY OP ARTICLE WANTED TOTAL OOST <3g^4g->>^ -m 2ocM^ l&a^ /So jLS^ II SO. '^O 'ys- jj /oo3' 23 A^ j2_ »■/- (L^lju I 9truy 'i:k /s.'ni-.: L '.Ls- %^^ L2.^ •/■y - REQUISITION FOR STORES u«iT,._ . V5feslern .Ageney., NAME ANO OUANTITY OF ARTICLE WANTED «WT DELIV- ACCT , EREO TOTAL coer •^ ^tP^^ 7>\ay a. o- 7v^ 2*L. JA^ l^ \fi^- REOUISITION FOR STORES 0. U^ !""'• - _ Western, Ageocyi . NAME AND QUANTITY DF ARTICLE WANTED /D /*_. COST ACCT. DELtV- ERED /O'ik It M.S£. I; 3odo M^ ii- .LiSO_ %it:^ ■a^ s^i£lq1. ke <^H^ 71. o3 A. ^U^ .2ife- tl ggO UToncKKcrcii) REQUISITIONED „.T,.N JiJCtfXO-— ^liVtK, (Wt^MV 5868—17 10 146 H DC EQ 33 CO « u IL o 147 1 c S 1 i u z 3 1 \ i 1« ^s S ^ -v ■^ 1 ir "~~ ^ !~~ = 3tae ^■~ ^ B» "" ■"■ — -^ « )' ^ <:? p mmm i I -^ i -a t- ! n ^ ' i i 1 3 I ts ^ IT?. r^ "^ "~ ^~" «. ^~ — ■ ^ ^ = -=- 1 1 •- 1' 2 ^ Is fi 1 1 < '' E o 3- a z < h b .^ "^ "■ ■" " " ' B .A [— 1/ ^ ^ '■^ ■ ;5 ex 6: •^ i ^ ^ ^■\ ^ ^ ^ t I 1 BG . M t 3 c a J- c > c S- c , I - X ; : ^ 3 =i5 c J s o o o o IT il! u. O o « o 5 t H . U 1- O z 3 z^ ~ -C 1 5 I 1 ' , [^ i O 1 ! s , jl ^^ ^^_ „ o ^ < in Mil s s : - g •* 0. o 0. < r- i%%i n c C cc to o o in § 1 < o z n o m Of^ if. iii<' s^ t c 7^ t C f^ ( « c +^ D « & 'it i y 5 a, I i It 3 ^ 5 a n z 1 S « 5 , V4 R — — — ' -1 -__ __ , , ^ ■■J ■ "~ ~ ^ ~ ~ ~ ~ , ~ ~ ~ ' ^ ^ __ ' _ - ii '^ ^ 1 ■fi •^ r- h ^ "§ <3 j * ? j 1 % S 1 "S > ^« 4 1 *■ o -^- -T- _ -^— _ — ^ y -1 t ■»— i ~~ -t "= ^ — = =" ^ ^ -H ^ — ' •1 •^ »? "S .5 ^ ^ i ■" ? ^ ,^ ?: 5« Is s '4 ^^ S ^ "1 ^ ^» ■=t "Tl ^^ P> > > |5. in S g g o O o lO g m in ff tr ^ ^ rt} m s*-- . 1 1 -4-i- B. ™ _„ = . — -3> = _ :- «. n. ^ ^ = 1 8 "*" - P ^g 1 i i in g ^ ^ to f ! il * I £ • j Iff ^ ; : in 148 d z q: ui a: 03 a UI X o 3 O >^ z' o p o UI -I _l o o Ul o q: Ui I- eo O UI X (T o ^1 u. - O <» UJ UJ s 21 o> -l^^^ Sou (r ? > ^ '^^ ^■-^3^ ^• '-^ o ^: S ^^ "V 5:( :^ c:S r:;^ ^ "^ 1^ "c^ ^^ Nfl «>^: ^ ^^.O NS ^ n. 1 0^a ^ ?^ ^^^ ^ «^ I < X i < o g * *• 1 « ™ ± a |SS8S 149 (r UJ H u q: CO (T Ul I o 3 O > z o o 111 J -I o o u. o a Ul I- a Ul IE a: O UJ 5 r UJ ^< llJ M S Q I- Ul tc t t, ^ i; '■0 Z o p o u J o u a Ul z 1 < ri A «»■ A (M cS *s ri 1>X ^— -^ ^= ^ =r= ^ a=a r- asa """ " — —^ = =s saa =™ ""■ r ~~" — & z D y \ > 1- z m 111 3" ^ .U.M "? ^ ~" ~" 1. z D 3^ ^1 ,c r\ k -ft ' ^\ ^ < z o t- o u -1 o u Z < n; •o VS li s ,^ A <^ rj o o •^ ^l 'Tt -t- '^l ^ ^ tr-. Vi 1^ ^ ^ 1= ■* o a.' «J ^ "5 o UJ ^ ^ J o < i ^j *^ O 1- > k ^ V? ^ l i o UJ J 4 > s N ^ i :i o o i s 2 ] ^ ^ 1 11 p » C 3 < Z B. < ^ u. r i i ^ THII COLUMN THE EXACT ALLY DEBITED TO ACCOU L€ EXCEPT IN CASE Of A BTIOM WHEN THE EXACT CTEO SHOULD BC SHOWN. s UNIT OFF. RECT. OR JO. VOU. <1 ^ ^ i 5^ Z § « y j 150 o O r o: 3 n^ Q S s Z s i < 1 1 z 2 1 I ; '. i^ ^ 1 ^ ■^ « W^ ^ •^i ll • — — 1 — — \ i n ^ o a — ] — — 'so Vj ; = == s =^ = ^ 1- 8 U o ■^ ^ i|i " r* ' ■> 5 — __ ■" ■■" —~ — — ■~ ■~ ~~ 1 i • I 1 1 ,'^ -^ iu ^ ~^ t ^ 1 . , "TI >n U o i o r\^ > ! d '-> w^i o^6 I c» "i, Vi fti : -SHb* ■Trj t^' r>i. n £ i \ 1 1 i ; - 1 L K — - — 1 — 1 — — — L_ __ — — } "l-^ _j - !^H' o ' ••5 s s 1 III. =4- = t= n 1 S = = = ^= = ii tl:^ ■ or or 1 ! ' bs h? ^-^ ' ' i~ ' s ., , ■V P^ , — • — ' n Ir- 1 1 h ^ "5 i ^ 1 -"SC Q ~ 1 1 1 15 "i ~ ^ ■" ■" ~" "■ ~* ~~ ~" 2 -i o Q ^ _ O ^ ii ^ A !^ ri !^ \ X M % 5; M 'I \ N JjJ 4§ 1 ijl t £ V? u ^ r^ i?! "i ^ (< ^ -< r "^ < — ■ ^ — Ji — — — — — — u — — — — — — £. I . — — ' — — ~t- — — — — — — — — — — — — itl ^ ^r* " U s-i! ' si «f ^ L-.a^t.^h^- HAS ^i?0^i^OR^^^'^^^''^^^^-^¥^'^^'^- "' •'0»'< MSCR.BED BELOW. AND * Jli'i'i.fjEVoV'cJsTs" '"""'"D BE MADE. NATURE OF WORK DONE DETAILED COSTS AMOUNT ■^v //UAu. >^^^^ />?t-aZVU^ , fiuJ^'ini. 7 OO ffV > OCa-*w. v3 — -■ 1 PRODUCTION REPORT „„ ^AArTTSR. MAS g|S?glg,^^°0R^'''<«'^^^^'^J^'^«*^--^^^HE WORK DESCRIBED J£93=r BELOW. AND ttiStS^E'R^F'^o'sTs" ="°"'-'' "'' "'""'• 1 NATURE OF WORK DONE DETAILED COSTS AMOUNT 1 iAy^r^yK^ yi-c^A-Ax-^.'t-/ 2«2U._^ 2 / BELOW, AND A BILL FOR MONEY DUE SHOULD BE MADE. -THE WORK DESCRIBED NATURE OF WORK DONE iQ-K. E...-iX^t- ^ <^2irzz^:>^ DETAILED COSTB &^/— C *^^Lc)^. «i,T«,-Ji*^..5^_ Ma I ClItT'Vv THAT TM« eoiT« ITATID AttI ffORftlCT'Tlnj'THAT TMI»~»HO^' ■ MOULD >■ ORfaiTEO WITH TH( AMOUFTT J QCRTIFV TM«T TMB ABOVE-OIIORIBaO WO«K M»» MECN P«nfORM«0. ^^. /I- Jn^^JpiJ.,^^ 153 ^ ~?> 7=0 S 1 ^11 -2'S, 4 ? ^ « 1 1^ ■^ r CD 4i i 1 5{ 3 r ■35535 555 31 55 o o *• r 5 r 154 EXHIBIT IS--?. DEPARTMENT OF THE INTERIOR UNIT£0 STATES INDIAN SERVlCf REGISTER NO. II U/SdAoxn-^ ^^t£-^i,<^ REGISTER OF PROPERTY DROPPED V 'uA, •• ( / '..'f DESCR1PTI0K OF PHOPERTY FOR WHICH RELIEF IS CLAIMED, MANNER OF LOSS. ETC. OkC -^-^^c/Z :^/a^£^0^^^ /^-T.t^'*^^^/..^^^ ~$ /f/^ ^^.^y. . ^g-«-*-t:>^^>^g*- ^ ast-Jl^'C-^ C^a^t.^,^ 3o:^ ^ t^S, 1 ../^t&^^ ^ (Z/Set/y^^ C^^-»— .^ a ^>^. ^5 ^3'' oj-cu /■ ms »? tpo . DEBIT (A) te^LxA» 2£ I RECAP HO H^ AMOUNT 2^£. CREDIT (B) yt^-^<^^^^?^ "i^^^k:^;: '^,,-M<^ ...7 / / ^ "X/ ^ ^"- • KSCRin-IOM RECAP RECAP RO COST ACCI Al J, Al iOURT -^ & ' / ci^Ar<, ■^Xrcjfi A / o^<^^:^^^'^'^ .oo-. „ , ^^«)C ,^ (U^.^^ A., A'^nn^cOa^t/-^^ s>a «. .4/3 /£>0 ^ n^M^ / 1 9 TOTAL jis SUMMARY «^' 1 -' 1 CREWT .-'-1 «- ^ ♦ o o<- fi 6kU^^-*-^^-^ ^JCU-^.^^^e-t-^ 7-7 E :fQL^ r^ 7 "^^i*''""'^*^ 1 ; ?2SS '^?&Xi^ ' ' 15(3 EXHIBIT 135. «n / COST LEDGER c '' OPERATING EXPENSES JULY AUGUST ll SEPTEMBER OCTOBER 1 TOTAL THIS MONTH TOTAL TO 1 DATE TOTAL THIS MONTH TOTAL TOTAL TO ! THIS DATE 1 MONTH TOTAL- TO DATE TOTAL THIS MONTH TOTAL TO DATE SALARIES AND WAOES, NEOULAR EMPLOVEEB "i^ i-.o n 7 ? 7 - SALARrCS AND WAOES, IRREGULAR EMPLOYEES 1 o o . / c MATtRIAL AND SUPPLIES. MATERIAL AMD SOPPLtEB. .» MATERIAL AND SUPPLIES. MISCELLANEOUS C yii / r^ ^ 'V ( ? REPAIRS AMD PRESERVATION or PROPERTY 75-0 v^ />-$" .M ^P o z g z TRAVELINQ EXPENSES. tNCLUOINO PER DIEM 17^ .n V Xio \ ^iX, So.. n ,V(? > EXPENSES NOT OTHERWISe CLASSIFIED ^ iuff I z ' 2yo OltOSS TOTAL II? ?/4 / / U fffn .01 TRANSFERS (CREDIT) r\. ( j- NET TOTAL > '13 ?d / / 5 '!(> K^ OPERATrNG INCOME _ .10 RENTAL OF flUILDINQS r WATER RENTALS 1 .11 HEIRSHIP FEES .l> 1 .,. ' " ~ ■" .!• ADVERTISING FEES ISh ~ ~ FARM P*K)OgCT8 1 /'-^ "" "" ■" "' c? 1 \^ .IT MISCELLANEOUS TOTAL 2 So ~ - 1 1 _ _. _ _ ._ ,, , „ ^ _ ^ L ^^ _ _ ^ _ . _ _ ^ 157 EXHIBrr 136. o COST LEDGER ■ ' NOVEMBER 1 DECEMBER II JANUARY FEBRUARY TOTAL THIS MONTH TOTAU THIS MONTH TOTAl- TMI8 MONTH TOTAL TO DATE TOTAL THIS MONTH TOTAL TO DATE z i z 1 i a TO DATE TO DATE 1 Ml ! Ill ^ J ■■ _i. 1 1 -TT - ^ • o ^ —\ "" ~" " "■ ■ " _.. 158 E>JIIBIT 137. EXHIBIT 138. ^ r^r^^T NO "^ y"*N ^"^v ^~N . fF»TClRF (ljf£yt^U<^ a/t ^^, CL.Jj2U<^...^^ «^v_^o 1 1 OPERATING J EXPENSES JU1_V n OPERATING TOTA THIS JULY TOTAL. THIS MONTH 1 rOTAL TO EXPENSES L_ TOTAL TO DATE DATE MONTH .SI SALARIES AND WAOeS, REGULAR CMfLOYEEt ^ .01 SALARIES AND WAOES. REGULAR EMPLOYEES 6 '^ "■ ~ v.iwz] .03 SALARIES AND WAOES, IRREGULAR EMPLOYEES ■ ^ iH - .01 SALARIES AND WAGES, IRREGULAR EMPLOYEES ^ o ~ ?? ■ r - ?' ^ .03 S^^^TtsC^JUs -/.Ur. M MATERIAL AND SUPPLIES, . 1 ■i-h .04 MATERIAL AND SUPPLIES. .M MATERIAL AND SUPPLIES, - 3 o 3S ^S^iFTF .OS MATERIAL AND SUPPLIES. MISCELLANEOUS ^3 7^^ .05 MATERIAL AND SUPPLIES. MISCELL>NEOU8 _ t l7H "Irf^ .01 REPAIRS AND PRESERVATION OF PROPERTY . (f,lr -- - " *f ■V a .02 SALARIES AND WAGE&. IfiHEQULAR EMPLOYEES .03 MATERIAL AND SUPPLIES. M MATERIAL AND SUPPLIES. '. M . /*MATER1AL AND SUPPLIES. MISCELLANEOUS .00 REPAIRS AND PRESERVATION OF PROPERTY ! .07 TRAVELINQ EXPENSES. INCLUOINQ PER DIEM .M EXPENSES NOT OTHERWISE CLASSIFIED QR08S TOTAL •f j- 1 FEATURE , (CfS^yt-a:Zc^ /^^^^^^^^-i^t? '^^^^^^---^'^^-^.t^ FFAniRf (^kX^^-rt Ou-3-i'^ O^ ^^ COST / • .01 -OPERATING .XPENSES JULY OPERATING EXPENSES JULY TOTAL THIS MONTH TOTAL TO date: TOTAL THIS MONTH -rOTAL TO DATE SALARIES AND WAOCS. REQULAfi EMPLOYEES .01 SALARIES AND WAGES. REGULAR EMPLOYEES ?|j D ■- 2W4 .M SALARIES AND WAGES. IRBEQULAR EMPLOYEES .01 SALARIES AND WAGES. IRREGULAR EMPLOYEES .M MATERIAL AND SUPPLIEB. L 6 % i '1 ?^ .03 MATERIAL AND SUPPLIES. a- s Si ■~ ^k|-.<7? .M MATERIAL AND SC^LIES, .0* HATEBUL AHbSUWUK. s *'7 >^ '7 .01 MATERIAL AND SUPPLIES. MISCELLANEOUS 5 a ^J- .OS MATERIAL AND SUPPLIES. MISCELLANEOUS 1/ 1 CI \ ^ i '^ ' Ma .00 REPAtm AND PflEtCRVATION OF PROPERTY .00 REPAIRS AND PRESERVATION OF PROPERTY .07 TRAVELING EXPENSES. INCLUDING PER DIEM .07 TRAVELrNO EXPENSES. INCLUDINQ PER DIEM .M EXPENSES NOT OTHERWISE CLASSIFIED .01 EXPENSES NQT OTHERWISE CLASSIFIED 5 A 3-f ^. c 3 S-o] (%. ( / S] ■i 3 - OBOSS TOTAL ( 4 c 9-1 / ? V GROSS TOTAL t V ? of, ^\1 'oL .00 TRANSFERS (CREDIT) .00 TRANSFERS (CREDIT) 1 MET TOTAL J > h U L. , T I t VI NET TOTAL '? > oC n y^lc OPERATING INCOME OPERATING INCOME .10 RENTAL OF lUILDINOS .10 RENTAL OF BUILDINGS .11 WATER RENTALS .11 WATER RENTALS .11 HEIRSHIP FEES .12 HEIRSHIP FEES .11 TUITION FEES — .13 TUITION FEES .t4 SCHOOL PRODUCTS .M SCHOOL PRODUCTS .11 AOVERTIBINO FEES .IS ADVERTISING FEES .16 FARM PRODUCTS .IT MISCELLANEOUS TOTAL TOTAL 161 EXHIBIT 143. EXHIBIT 144. ^-7 /^ NO. /^ i— COST "0- -^ COSl A— / 1 /^ JULY 1 JULY 1 EXPENSES TOTAL- THIS MONTH TOTAL- TO OATE EXPENSES TOTAL. THIS MONTH TOTAl. XO DATE .01 SALARIES AND WAGES, REGULAR EMPLOYEES !t\ f. ot SALARIES AND WACEb, REGULAR EMPLOYEES / i ?> ,1 - ^ 7 _ / it T,^- .02 SALARIES AND WAGES, IBREOULAR EMPLOYEES - .03 SALARIES AND WAGES. IRREGULAR EMPLOYEES jm MATERIAL AND SUPPLIES. .03 MATERIAL AND SUPPLIES. f SI, ^7^ .M / f /2- ■0< fc(A«ftlAl ANoAuPtufeS. ' ' / f /■T- -OS MATERIAL AND SUPPLIES. MISCELLANEOUS ■ '0 7 4^V .06 MATERIAL AND SUPPLIES. MISCELLANEOUS 3 7 ^s '0 ^ ♦«/ ?7 f4 1 .M REPAIRS AND PRESERVATION OF PROPERTY .04 REPAIRS AND PRESERVATIOH OF PROPERTY . : .07 TRAVELING EXPENSES. INCLUDING PER OIEM 1 . .or TRAVELING EXPENSES. INCLUDING PER DIEM 7 IS '7 16 ? H 3o ■» V^<^o 1 i 3 EXPENSES NOT OTHERWISE 1 .OS EXPENSES NOT OTHERWISE CLASSIFIED ^ :> - 1 GROSS TOTAL 3 u 4 ? 1 SL GROSS TOTAL :/ f / f! // Ji^ // .09 TRANSFERS (CREDIT) .09 TRANSFERS (CREDIT) NET TOTAL !^ 4 S(o !? ^ 6%. NET TOTAL ; f ^ i // li^i // .-■ OPERATING INCOME Of^£RATINi3 INCOME ■"> RENTAL OF BUILOINOS .10 RENTAL OF BUILDINGS .ir WATER RENTALS .11 WATER RENTALS ,2 HEIRSHIP FEES .12 HEIRSHIP FEES ■ U TUITION FEES .13 TUITION FEES .14 SCHOOL PRODUCTS .14 SCHOOL PRODUCTS — - - • .16 . .19 ADVERTISING FEES AOVERTtSING FEES .11 FARM PRODUCTS .IT MISCELLANEOUS TOTAL TOTAL _ ^ ^ _ . _ [ 1 J ~ rj ~ ~' ~ »71t>tj— 17- -11 162 EXHIBIT 145. EXHIBIT 146. /o FEATURE COS OPERATING EXPENSES SALARIES AND WAOES, REGULAR EMPLOYEES SALARIES AND WAOES, IRREGULAR EMPLOYEES MATERTAL AND SUPPLIES. MATERIAL AND SUPPLIER MATERIAL AND SUPPLIES MISCELLANEOUS REPAIRS AND PRESERVATION or pROpeimr JULV TOTAl- THIS MONTH / C^C TRAVELINO EXPENSES, fNCLUOINQ PER DIEM EXPENSES NOT OTHERWISE CLASWnED, TRANSFERS (CREDIT) Jl^ t^ u mm l£k OPERATING INCOME RENTAL OF BUILDINQ8 WATER RENTALS HEIRSHIP FEES TUITION FEES SCHOOL PRODUCTS ADVERTI8INQ FEES FARM PRODUCTS MISCELLANEOUS /5- TOTAL TO DATE .iul^ Lzi \it^ 2& 2 ^62S 1\l\Mi z. 15' '^"^ NO. ^^^ COST FEATURE (^fiJU.*t:ic^?^ <^^^^..tJtrt^,^^ ^^Si9^«.^^ L / 7- . ' OPERATING JU1_V AL TO TAl- IIS NTH TOTAL TO DATE TOTA THrs MONT Th MO .01 SALARIES AND WAOES, REGULAR EMPLOYEES US-- T ~ ^S "L, .02 SALARIES AND WAGES, IRREOULAR EMPlOVEEs ■03 MATERIAL AND SUPPLIES. J23I /bJ }f ■M MATERIAL AND SUPPLIES, 2SoG )iH .M MATERIAL AND SUPPLIES. MISCELLANEOUS .M REPAIRS AND PRESERVATION OF PROPERTY .07 TRAVELING EXPENSES, INCLUDING PER DIEM .01 EXPENSES HOT OTHERWISE CLASSIFIED QROSS TOTAL fSi40 HO _Al — COST L / r /^ OPERATING EXPENSES JUI_V AUQU TOTAL "' THIS TOTAL TO TOTAL THIS OATE .«i SALARIES AND WAOES. REOULAR EMPLOYEES 1/6 - T 1 1 1 4 -. .01 SALARIES ANO WAGES. IRREGULAR EMPLOYEES j 1 ! ~T ; .03 MATERIAL AMD SUPPLIES. * _Zi^ i r i iiWs - .04 MATERIAL AND SUPPLIES ^IF Z^^Ml .06 MATERIAL ANO SUPPLIES. MISCELLANEOUS 2^;U, I i \7^ ' 7v5 .08 REPAIRS ANO PRESERVATION OF PROPERTY ; 1 ' 1 1 1 i .07 TRAVELING EXPENSES. INCLUOINQ PER DIEM 1 1 ! ! .OS EXPENSES NOT OTHERV^ISE CLASSIFIED 1 1 1 1 i GROSS TOTAl H//. m /(> ■0* TRAN4FERS rCREDITl SL<^o 1 i ^ ^0 NET TOTAL 3. (k^W '■^ OPERATING INCOME .10 RENTAL OF BUILOINQS .11 WATER RENTALS .11 HEIRSHIP FEES .13 TUITION FEES .14 ItCHOOL PRODUCTS .15 ADVEflnsiNQ FEES .IS FARM PRODUCTS .11 MISCELLANEOUS ' TOTAL 164 EXHIBIT 149. EXHIBIT 150. NO. /^ COST FEATURE (i^^iCt^ytufUj i^V^Oel'L^d^-.^-^fcv P^^'Cf^^ / / / r A.* OPERATING JULY TOXAL THIS MONTH XOTAL TO DATE EXPENSES 1 < .01 SALARIES AND WAOES. REGULAR EMPLOYEES / ^ o .« SALARIES AND WAOES. IRREGULAR EMPLOYEES .03 MATERIAL AND SUPPLIES, a 1 iv r ? (^> .M MATERIAL AND SUPPLIES. y 37. y ^1. .OS MATERIAL AND SUPPLIES. MISCELLANEOUS M REPAIRS AND PRESERVATION OF PROPERTY -^ TRAVELINO EXPENSES. -^ INCLUOINO PER DIEM EXPENSES NOT OTHERWISE M CLASSIFIED OBOSS TOTAL 2 % c. C(d I 3 Ir aj_ .M TRANSFERS (CREDIT) ? 2 So ; y So NET TOTAL I / U H I / It ^ OPERATING INCOME .10 RENTAL OF BUILDINGS .11 WATER RENTALS .12 HEIRSHIP FEES .11 TUITION FEES .14 SCHOOL PRODUCTS .IB ADVERTISING FEES .■« FARM PRODUCTS .IT MISCELLANEOUS 5 A ■ys- M 3.i-' 7 f. oe TOTAL 1 h 0O -J -1 2 i Z2. x^ COST FEATURE (vpp^ull l^a'^ 'og'^ M /T- 165 EXHIBIT 151. EXHIBIT 152. so. /d FEATURE (L^/U^aZC/llu ^^SX-^^^^t-O'-nU^ < DOST t^ >^ A^^r ■ / OPERATING EXPENSES JU1_Y TO T MO TA HIS 1- TOTAL TO H DATE NT .01 SALARIES AND WAGES. BEOULAB EMPLOYEES / a 6 1 V ^-- .02 SAU^RIEG AND WAGES , IRREGULAR EMPLOYEES / ( /r .03 "A^R'AL AND SUPPLIES. / 7 7 '1' I ^ ■ n> .04 MATERIAL AMD SUPPLIES. 7 OV m-v- .06 ^ MATERIAL AND SUPPLIES. MISCELLANEOUS .« REPAIRS AMD PRESERVATION OF PROPERTY .07 INCLUDINO PER DIEM EXPENSES NOT OTHERWISE .01 CLASSIFIED GROSS TOTAI- ^ 3 q '^ 3 ?> i'^ .0> TRANSFERS (CREDIT) 2 \ ■\ ■i^ NET TOTAL J / L la 3 i{ ''M .10 OPERATING RENTAL OF BUILDINGS .11 WATER RENTALS .12 HEIRSHIP FEES .19 TUITION FEES .14 SCHOOL PRODUCTS .15 ADVEHTI3INQ FEES , .!• FARM PRODUCTS / f s^ .17 MISCELLANEOUS /' is:. TOTAL .. A V s. _ / M- - NO. /-? ■ kG=-r t~^r^ fEATURE (!^^^^^(^ /2<.-c^e^^>^->^Iz. ^ ^ -^ OPERATING EXPENSES JULY TOTAL THIS MONTH TOTAL TO DATE .01 SALARIES AND WA0E8. REGULAR EMPLOYEES .M SALARIES AND WAGES. IRREGULAR EMPLOYEES / S o e> l\\ .03 MATERIAL ANO_ SUPPLIES. -> i ■■^f Hs-^ .04 MATERIAL AND SUPPLIES. 1 .OS MATERIAL AND SUPPLIES. MISCELLANEOUS .OS REPAIRS AND PRESERVATION OF PROPERTY .07 TRAVELING EXPENSES. INCLUDING PER OIEM EXPENSES NOT OTHERWISE .M CLASSIFIED GROSS TOTAL ^ 7 •i'f V]\^i .09 TRANSFERS (CREDIT) NET TOTAL ¥ ? ^1 {.fjfc. OPERATING INCOME .10 RENTAL OF BUILEAnOS ~~ = == " ^ "^ .11 WATER RENTALS .11 HEIRSHIP FEES .13 .14 SCHOOL PRODUCTS 1 .IS ADVERTISING FEES .IS FARM PRODUCTS , .17 MISCELLANEOUS • TOTAL 166 EXHIBIT 153. EXHIBIT 154. "o- /? COST FEATURE O^Jy?^a^.mi. 0^ayU^tA^}^A^^-7^^..- r / / OPERATING EXPENSES JULY TOTAL THIS MONTH TOTAL. DATE .01 BALARIE8 AND WA0E8. REOULAft EMPLOYEES ' f Ci ( ,' 7 p .« SALARrES AND WAQEB. IRREOULAR EMPLOYEES .03 MATERIAL AND SUPPLIES. 6 / /i i ^^ 'fr .M MATERIAL AND SUPPLIES. .05 MATERIAL ANDlSUPPLIES. MISCELLANEOUS ■^ T? f i- 7-5 REPAIRS AND PRESERVATION .9* OF PROPERTY .07 TRAVELINQ EXPENSES, INCLUDING PER DIEM .Dt EXPENSES NOT OTHERWISE CLASSIFffeO / v-'O 1 4c GROSS TOTAL 'in a W ?^ O l^ OPERATING EXPENSES JULY TOTAl. THIS MONTH TOTAL TO DATE .01 SALARIES AND VVAQES. REGULAR EMPLOYEES 3» r ^ /f 1 at. .01 GALARIES AND WAGES. ^ 1 - ^f Ct Vrt 7Kt^. i:«i,^/l^AP^ fS^ ■ 01 MATERIAL AND SUPPLIES, ^ i i-T- ,1 >1-- >05 MISCELIANEOUS .06 REPAIRS AND PRESERVATION OF PROPERTY .07 TRAVELING EXPENSES, INCLUDING PER DIEM .08 EXPENSES NOT OTHERWISE CLASSIFIED , 1 CROSS TOTAL ; !1 s T^ j 7 fliA- .09 TRANSFERS (CREDIT) 1 :? s ^^■ 3>|y 11 r- OPERATING INCOME .10 RENTAL OF BUIL0IN03 .11 WATER RENTALS .la HEIRSHIP FEES .13 TUITION FEES .1* SCHOOL PRODUCTS .IS ADVERTISINQ FEES .IS FARM PRODUCTS .17 MISCELLANEOUS TOTAL - _ _ _ _ T 167 EXHIBIT 155. EXHIBIT 156. .0 '^^ COST OPERATING JULY EXPENSES TOTAL- THIS MONTH TOTAl. TO DATE .01 SALAfltES AND WAGES. REGULAR eMPLOVEES .M SALARIES AND WA0E3, IRBECIULAR EMPLOYEES I, 7 1. \ - .M MATERIAL AND 8UPPUE8. s. 1 SI 2 7// .04 MATEfllAL ANO SUPPLIES. ■f 7 oi A '31- ■^8 MATERIAL ANO SUPPLIES. MISCELLANEOUS ii f to !? 1'^ t. aic^ .M REPAIRS AND PRESERVATION OF PROPERTY ' .•7 TRAVELINO EXPENSES. INCLUDINQ PER OIEM M EXPENSES NOT OTHERWISE CLASSIFIED r i 1 i> QROS8 TOTAL 3 X L oy 11. 1. 01 .09 TRANSFERS (CREDIT) 2 2 U 01- 22 Lo% NET TOTAL OPERATING INCOME .10 RENTAL OF BUILDINGS .11 .12 HEIRSHIP FEES .11 TUITION FEES .U SCHOOL PRODUCTS .IS ADVERTISING FEES .le FARM PRODUCTS .IT MISCELLANEOUS TOTAL «n ^/ CORT ' OPERATING EXPENSES JULY 1 TOTAL THIS MONTH TOTAL TO DATE .01 SALARIES ANO WAGES, REGULAR EMPLOYEES ^ 6< : r- c - .03 SALARIES AND WAGES. IRREGULAR EMPLOYEES / i,l ? 1 \\ 1 1 1 i /^ - .03 MATERIAL ANO SUPPLIES. 1 1 i i 1 .04 MATERIAL ANO SUPPLIES. ( 1 i • .05 MATERIAL AND SUPPLIES. MISCELLANEOUS 1 1 1 1 1 ; 1 I 1 1 .06 REPAIRS AND PRESERVATION OF PROPERTY i 1 1 1 1 1 I j \ \ I 1 .OT TRAVELINO EXPENSES. INCLUOIHO KR OIEM i 1 1 1 .Ot EXPENSES NOT OTHERWISE CLASSIFIED \ i ; GROSS TOTAL '/'Zo ^ Z^- .09 TRANSFERS tCREDIT) 1 1 j :■ 1 ; NET TOTAL ^^. f/^ I - OPERATING INCOME .10 RENTAL OF BUILDINGS ! .It WATER RENTALS i .1! HEIRSHIP FEES i j .13 TUITION FEES 1 ' i .14 SCHOOL PRODUCTS .IS ADVERTISING FEES ] 1 1 .IS FARM PRODUCTS L .17 MISCELLANEOUS TOTAL 168 EXHIBIT 157. EXHIBIT 158. — — Ko ^5 COST FEATURE /n/A.Gjl,lS^4u-t?CM*^ (Lfv^^ >U^ d OPERATING EXPENSES JULY 1 TOTAL. THIS MOfSlTH TOTAL TO DATE .01 SALARIES AND WAGES. REGULAR EMPLOYEES 5b,< - vC y- .01 SALARIES AND WAGES, IRREGULAR EMPLOYEES .03 MATERIAL AND SUPPLIES. .04 MATERIAL AND SUPPLIES. .OS MATERIAL AND AUPPLICS. MISC£LLANEOU» .06 REPAIR* AND PRESERVATION OF PROPERTY 1 L ' OV .OT TRAVELINQ EXPENSES, INCLUDING PER DIEM 1 (^nj; .0> EXPENSES NOT OTHERWISE CLASSIFIED '33 ^n < /;>. ) - 6'3 7.fo QRoaS TOTAL /t ^5) ra '( ^ %f^ .0* TRANSFERS (CREDIT) NET TOTAL /<. 35 tss fci '%jf6 OPERATING INCOME JO RENTAL OF BUlLDrNOS .„ WATER RENTALS .ri HEIRSHtP FEES .r3 TUITION FEES .14 SCHOOL PRODUCTS .15 ADVERTISING FEES .f« FARM PRODUCTS .17 MISCELLANEOUS TOTAL — - - L NO. c::^^'^ COS T OPERATING JUl_Y EXPENSES *^^ M OTAL. 1 FHIS ONTH TOTAL TO DATE .01 .<6<: - SALARIES ANO WAGES. REGULAR EMPLOYEES mA\ .01 IRREGULAR EMPLOYEES .03 MATERIAL AND SUPPLIES. .04 MATERIAL AND SUPPLIES. z> gc-. ^xJJ-l ^^~*-^*^ 'iJL .06 MATERIAL AND SUPPLIES. MISCELLANEOUS .W REPAIRS AND PRESERVATtON OF PROPER TV .or ^is_ TRAVELINO EXPENSES. V2£ INCLUDING PER DIEM Ltl>^ 5.' _ UA iilU .08 f III _[JL GROSS TOTAL 52££Z lot SI .09 TRANSFERS (CREDtTl NET TOTAL lo^fi 1oi£\ ' OPERATING INCOME .10 .11 .11 HEIRSHIP FEES -- .14 .15 — .l« .IT MISCELLANEOUS • - - -' TOTAL — 169 EXHIBIT 159. FXHIBIl 160. .n JZ^4^ COS- T OPERATING EXPENSES JUUY TOXAU I TOTAL MONTH PAT ^ .01 SALARIES AND WAOES. REGULAR EMPLOYEES ? ,". _ r s . .0} SALARIES AND WAQES, IRREOULAR EMCLOVEES a 5 - % ^ _ .M MATERIAL AND SUPPtlE*. ■ csu^i^ .M MATERIAL AND SUPPLIES, 3 a 'ft ? % ii .03 MATERIAL AND SUPPLIES. MISCELLANEOUS .M REPAIRS AND PRESERVATION OF PHOPERTV _ .97 TRAVEUNO EXPENSES INCLUDING PER DIEM .99 EXPENSES NOT OTHERWISE \ CLASS! neo QR088 TOTAL ? 2 /f^ $ ? '? .M TRANSFERS (CREDIT) r NET TOTAL a 2 '± A y I± '■- OPERATING INCOME .10 RENTAL OF BUILDINGS ■ .„ WATER RENTALS .13 HEIRSHIP FEES - - - — .1] TUITION FEES .14 SCHOOL PRODUCTS .ra .!< FARM PRODUCTS — - - .IT MISCELLANEOUS TOTAL J NO. <^^^~~ COST f || OPERATING L JUL-V II = — . EXPENSES TOTAL THIS MONTH . TOTAL TO .01 SALARIES AND WAQES. REGULAR EMPLOYEES ,01 /2^ 1 - IRREOULAR EMPLOYEES /> (, 1 - .03 MATERIAL AND SUPPLIES. .M MATERIAL AND SUPPLIES. .05 MATERIAL AND SUPPLIES. S2 USO MISCELLANEOUS ?. ^^roW .0« or PROPERTY 1 .07 TRAVELING EXPENSES. INCLUDING PER DIEM .oa CLASSIFIED '^ II GROSS TOTAL /•A^ Uo I'-r^ i^r4\ .ot TRANSFERS (CREDIT) NET TOTAL ItJ-^ ^fo /^ r(\fo\\ INCOME .10 RENTAL OF BUILDINGS r' .11 .13 .14 .IS ADVERTISING FEES M .IT TOTAL 170 EXHTOIT 161. EXHIBIT 1G2. .0. 2C, COST FEATURE ^^-,o^<*-^S.o.--c=.^,r2^ (h^-^^r-z:'^^ ^/t^c^j f ^^ OPERATING JULY 1 TO TAL. HIS NTH TOTAL. TO DATE MO _ > MATEBIAL AMD SUPPLIES. qsU MISCELLANEOUS ' 1 V 61.^ .M REPAIRS AND PRESERVATION OF PROPERTY 1 .07 TRAVELING EXPENSES. INCLUDINQ PER DIEM 4i' EXPENSES HOT OTHERWIK CLASSIFIED 1 i 1 'j 1 - GROSS TOTAL \ ox /( ^o 1 1t .M TRANSFERS (CREDIT) I o\? ysT i^<^n^ COST I 1 OPERATING JU1_V ••1 EXPENSES TOTAL THIS MONTH TOTAL TO DATE .01 SALARIES AND WAGES. REGULAR EMPLOYEES \i>l _ m-\ .03 SALARIES AND WAGES, IRREGULAR EMPLOYEES T .03 MATERIAL AND SUPPLIES. lit 3G ^ ^^ .04 MATERIAL AND SUPPLIES. .OS MATERIAL AND SUPPLIES. MISCELLANEOUS 61 mc r.izs .06 REPAIRS AND PRESERVATION OF PROPERTY .07 TRAVELINQ EXPENSES. INCLUDING PER DIEM ' ,DS EXPENSES NOT OTHERWISE CLASSIFIED ' GROSS TOTAL ifi- S2.> ^p^STz--! .09 TRANSFERS (CREDIT) NET TOTAL 73 '>v ;2 25 2: OPERATING INCOME .10 RENTAL OF BUILDINGS 1 .11 WATER RENTALS .!> HEIRSHIP FEES .IS TUITION FEES .14 SCHOOL PRODUCTS .IB ADVERTISING FEES .IS FARM PRODUCTS .17 MISCELLANEOUS TOTAL 171 EXHIBIT 163. EXHIBIT 164. FEATURE (^^u^ ^ ^o/uj ^hlH^u COST t / OPERATING EXPENSES JULY TOTAU THIS MONTH TOTAl- TO DATE .01 SALARIES AND WA0E9, HEQULAB EMPLOYEES .01 SALARIES ANO WA0E8. IRREGULAR EMPLOYCES to o _ sfoD - .03 MATERIAL ANO SUPPLIES. .M MATERIAL AND SUPPLIES. i }j 7 V k id' ]1"- .05 MATERIAL AND SUPPLIES. MISCELLANEOUS ? / w ?l ^i .W REPAIRS ANO PRESERVATION OF PROPERTY 1 - i i i .07 TRAVELING EXPENSES. INCLUDINQ PER DIEM i ( .oa EXPENSES NOT OTHERWISE CLASSIFIED 1 I i 1 ! GROSS TOTAL i ?■« f ^^ ^6'- 1^- M TRANSFERS (CREDIT) I /* f ^ 1 '■ 5^? r^i TJ 0P£ftATlN6 .n RENTAL OF BUILDINGS = = = = = .„ WATER RENTALS .13 HEIRSHIP FEES .IS TUITION FEES .14 SCHOOL PRODUCTS .!• ADVERTISING FEES .!« FARM PRODUCTS .IT MISCELLANEOUS ; 1 lO.AL _ _ NO. :l^ COST 9/ (Ji^'£Mu^x? FEATURE (_0^,t^.a^^'t^^a£c^r>>^ ^ D / JULY EXPENSES TOTAL. THIS MONTH TOTAL. TO DATE .01 SALARIES AND WAGES. REGULAR EMPLOYEES .03 SALARIES AND WAGES, IRREGULAR EMPLOYEES 7 / I. -111 .03 MATERIAL ANO SUPPLIES. :> S) ■^ /x / dju^^^A^i-*^^ 2 ^^ n .0* MATERIAL ANO SUPPLIES. , .05 MATERIAL AND SUPPLIES. MISCELLANEOUS / 6 n- /^/li .OS I .07 TRAVELING EXPENSES. \ INCLUDING PER DIEM .OB EXPENSES NOT OTHERWISE J CLASSIFIED OROSS TOTAL 10 ,? f¥ / c^lo p4 .09 TRANSFERS (CREDIT) NET TOTAL / z " ^ 1 /^W^ OPERATING .10 RENTAL OF 8UIL0IN0S .„ WATER RENTALS .11 HEIRSHIP FEES .<3 .14 .IS _ .10 FARM PRODUCTS .n MISCELLANEOUS TOTAL 1 II _ 172 EXHIBIT 165. EXHIBIT 1G6. NO. J^ry COST FEATURE <^^Um^a/^jt>c4-^ ^jL^Mi^/t^ L^n^ / / OPERATING EXPENSES JUL.V j TO X MO TA1_ HIS NTH TOXAL XO DAXE .01 SALARIES AND WAGES. REGULAR EMPLOYEES 7 C _ 7 p . ■M SALARrES AND WAGES. IRREGULAR EMPLOYEES 7 => t/i / 7 2 ^1- .OS MATERIAL AND SUPPLIES, -M MATERIAL AND SUPPLIES. .n MATERIAL AND SUPPLIES, MISCELLANEOUS .0* REPAIRS AND PRESERVATION OF PROPtRTY .01 TRAVELING EXPENSES. INCLUDING PER DIEM c. f / of «v ( > o^ ) .M CXPCNSES NOT OTHERWIK ULAS8IFIED 4 f 3o 1^ 4 3a 3 U-i « _ S 5 / "^ 0RO88 TOTAL '?' h M q 4 (■ d .M TRANSFERS (CREDIT) I'i ^ (^ 7 r c £,-/ NET TOTAL - -- . OPERATING INCOME JD RENTAL OF BUILDINGS 1 ■ tl WATER RENTALS .13 HEIRSHIP FECi .ra TUITION FEES .14 SCHOOL PRODUCTS .IB ADVERTISING FEES .l« FARM PRODUCTS .17 MISCELLANEOUS TOTAL NO. S/ COST ffATURE 0^//yw^^^.-^'y^^<^^^ e^^^^tx? ^^'tl^A.eje^yO-^^ *^4t^:?^ (f- § OPERATING EXPENSES JULY TOTAL THIS MONTH TOX,0 xo OAX t_ e: .01 SALARIES AND WAGES. REGULAR EMPLOYEES / ? _ 1 ^ . .ot SALARIES AND WAGES, IRREGULAR EMPLOYEES - - .03 MATERIAL AND SUPPLIES, .0* MATERIAL AND SUPPLIES, .05 MATERIAL AND SUPPLIES. MISCELLANEOUS .0« REPAIRS AMD PRESERVATION OF PROPERTY ,0T TRAVELING EXPENSES, INCLUDING PER DIEM .08 EXPENSES NOT OTHERWISE CLASSIFIED GROSS TOTAL 1 f c - 1? J .09 TRANSFERS (CREDIT) NET TOTAL 1 i c " 1 ? * OPERATING INCOME .10 RENTAL OF BUILDINGS .11 WATER RENTALS .11 HEIRSHIP FEES 3 O 3 = °a .13 TUITION FEES .14 SCHOOL PRODUCTS .IS ADVERTISING FEES .IS FARM PRODUCTS .17 MISCELLANEOUS TOTAL 5 oo 3 c OL L 173 EXHIBIT 167. EXHIBIT 168. ■" ... >ST NO. ^P CC r f (t OPERATING EXPENSES JUL Y TOTAL THIS MONTH TOTAL TO DATE .01 SALARIES AMD WAQEB, WOULAII O«»L0VEE8 M SALARIES AND WAQES, IRREOULAR EMPLOYEES ^' 1 ■ ^ 7 -M MATERIAL ANO BUPPLIES, 5 ?o K K.^ 7 L^J .M •MTEBIAL AwWsUPPLIES. / M MATERIAL AND SUPPLIES. MISCELLANEOUS /■ IS a / 77? M REPAIRS AND PRESERVATION ' VrPRbWRTY .07 TRAVEttNO EXPENSES. INCLUDINO PCR DICM .00 EXPENSES NOT OTHERWISE CLASSIFieO ) t^~ OROSS TOTAL / ffl fhi /g V2-/ .00 TflANSrERS (CREDIT) / T" I . fi u NET TOTAL h oiA / CXi OPERATING INCOME .10 RENTAL OF BUILDINGS '^ ~" . -.ri WATER RENTALS .It HEIRSHIP FEES .It TUITION FEES .14 SCHOOL PRODUCTS .11 AOVERTJSINQ FEES .10 FARM PRODUCTS H ',n 1 I (afl .IT MISCELLANEOUS TOTAL u '/I ^ icn 't <^3 COST FEATURE Jm^^jU^^ G<^fc^t.tf^ /^a^£a-^ OPERATING EXPENSES SALARIES AND WAGES. REOUUW eMPLOVCE* SALARIES AND WAOES, iRREQULAR EMPLOYEES MATERIAL AND SUPPLIES. MATERIAL AND SUPPLIES. MATERIAL AND SUPPLIES. Ml'sCELLANEOUS REPAIRS AND PRESERVATION OF PROPERTV TRAVEL! NO EXPENSES, INCLUDING PER DIEM EXPENSES NOT OTHERWISE CROSS TOTAL TRANSFERS (CREDIT) JUUY TOTAL THIS MONTH tim at ^7 OPERATING INCOME RENTAL OF BUILDINGS WATER RENTALS HEIRSHIP FEES TUmON PEES SCHOOL PRODUCTS ADVERTISING FEES FARM PRODUCTS MISCELLANEOUS TOTAL TO DATE 09 y/ ^/ 174 EXHIBIT 169, EXHIBIT 170. Ko i'^ Nn. S ^ FEATURE UW/MMZ-nXjU /C ClM^i^^. COST FEATURE (U£jPjL.^C^uim^ C^ ^•^^Al^ti^'i^ /d^^^rio JULY JULY 1 OPERATING EXPENSES OPERATING lEXPENSES rOTAL THIS TOTAL TO DATE TOTAL 1 THIS MONTH 1 TOTAL 1 TO 1 DATE 11 .01 SALARIES AND WA0E8, REGULAR EMPLOYEES lA / t\ ejr. SALARIES AND WAGES. REGULAR EMPLOYEES ~ r- .or SALARIES AND WAGES. IRREGULAR EMPLOYEES -o: SALARIES AND WAGES. IRREGULAR EMPLOYEES .01 1 1 i 1 .03 MATERIAL AND SUPPLIES. .03 MATERIAL AND SUPPLIES. ,^ 1 o - / io'e> 4.^ ^^4H .04 MATERIAL AND SUPPLIES. , .04 MATERIAL AND SUPPLIES, i ! ' .oi MATERIAL AND SUPPLIES. 3 i is 2 L % .OS MATERIAL AND SUPPLIES. MISCELLANEOUS h'l p / n P MISCELLANEOUS . REPAIRS AND PRESERVATION OF PflOPERTY .0« REPAIRS AND PRESERVATION OF PROPERTY 1 1 1 1 1 .61 - j 1 1 1 -^ 1 ' 1 ■ i 1 1 1 1 1 .07 TRAVELINO EXPENSES. INCLUDING PER DIEM i .07 TRAVELING EXPENSES. INCLUDING PER DIEM i ! 1 1 1 1 .00 sxpcNsea not otherwise CLASSIFIED ( -OS EXPENSES NOT OTHERWISE CLASSIFIED \C Sp i 1 1 i tA6o CROSS total ^ ^ ■^i k h ^f GROSS TOTAL L i-fS M MMo ' .00 TRANSFERS (CREDIT) .09 TRANSFERS (CREDIT* NET TOTAL f 6 ?j- f In 3i NET TOTAL 1 i'f s «J im^4 OPERATING OPERATING INCOME INCOME .10 re:ntal of buildings r r .10 RENTAL OF BUILDINGS .H WXTER RENTALS .11 WATER RENTALS r • fa HEJRSHIP FEES i .13 HEIRSHIP FEES .13 TUITION FEES .13 TUITION FEES i .14 SCHOOL PRODUCTS .14 SCHOOL PRODUCTS .rs AOVERTlStNO FEES .15 ADVERTtSINQ FEES \ I 1 .10 FARM PRODUCTS .IS FARM PRODUCTS .17 MISCELLANEOUS .17 MISCELLANEOUS 1 TOTAL TOTAL 175 EXHIBIT 171. EXHIBIT 172. - NO ^<0 FEATURE (W^^'^S^ ^if-mzt , ^^ COST r 6 OPERATING EXPENSES JULY TOXAU THIS MONTH TOTAL TO DATE .01 SALARIES AND WAGES, REGULAR EMPLOYEES / Sa / s ' - .01 SALARIES AND WAGES. IRREGULAR EMPLOYEES 1 .03 MATERIAL AND SUPPLIES. .04 MATERIAL AND SUPPLIES. M MATERIAL ANO SUPPLIES. MISCELLANEOUS '1 ^J I I'P \l .04 REPAIRS AND PRESERVATION OF PROPERTY 1 j 1 1 1 1 1 1 .07 TRAVELING EXPENSES. INCLUDING PER DIEM .OS EXPENSES HOT OTHERWISE CLASSIFIED GROSS TOTAL / i? ?-3 / (^: P .09 TRANSFERS (CREDIT) NET TOTAL n '7 '\i / ^; 'p OPERATING INCOME .10 RENTAL OF PUILDIHOS .11 WATER RENTALS .11 HEIRSHIP FEES .13 TUITION FEES .14 SCHOOL PRODUCTS .IS ADVEHTISINQ FEEI ~ "~ ~ — — r— — .ra FARM PRODUCTS .17 MISCELLANEOUS TOTAL 1 h o.^7_ FEATURE A^^.^...^^^ y> ' ; ^;_j:i 5 < »|j -75 1 3 u. s. BUILDINGS AND PLANT "si" ir/s. // . 1 1 1 1 ;r- "^4 ■ / #2J '" z 4 U.S. Eoi/ipiteNr i iJ. »^ 31^ «. J /*3- i: ::: J 1 / 1 =j|ilr Mil 9 2>>>: - I 1 ; 1 K 1 />s-o L iffi££ -- ^- ..i •(ua'(.o j ] 5 u. s. UVt STOCK 7 • ^"."l- fe t- !ZEe i JO - 1 1 > 1 ■ ,r !P- -- 1 i I" 1 tt- iSk - ..i 2«iz:: ■ J aU . S «To«a 3. J / Jr.«i. u. iicSL If 2 s _ • ig ■ 1 t -?■ --- ?$• --- 1 1 t i """ii i^ 2. J*Z2ii . .i 4I/ J// 1 rilEIDHT AND HANDLING n j)£A^ ^ — ■S2^ ;' i_ X' ::i 1 i2i - :: £i!.S -.. « LOaL PRODUCTS /c / Su • j£ ^ "i -I a 1 22?e - /^ z-i- -__ I iii^o :: T'r^" 9 u , / 3(«1. ?79 xrij ««i«1 ACCOUNTS RECEIVABLE i__\_ / // 1 vi^e/ J5537 10 UNAPPRAISED TRIBAL DOMAIN 1 ..I- .: -.12 -i ' tl TRIBAL LAND AND IUPMVEHENTS T'Hx" I T 1 1 ; 1 -->- --6 iks ■ .. ::: ::z i: 12 TRIBAL BUILDINGS AND PLANT .-- . I - - -^ ! L 1 '- llE - .. ' 1 ta TRIBAL EQUIPMENT 5 ; 1 _|_ l?«f|- iffi - .-- 14 TRIBAL LIVE STOCK *3 tifg/Sf '» it. j 3b;- "J n iZ^li ' 1 f t 1 ii <2i - :: j .4; ..1 5e£5^... S IS SALARIES AND WASES PAYABLE 1 ; ■ 1 ' -+ - I l:iic)- IMc - ri FREIfiNT AND TRANSPOffTATIOtt PAVABU *-- w!^o ■t- i> its ~ 1 r- ii"^ ^ ! ! ii;;^ 1 i "T 1<^ ■ ».< 3r w SUNORT ACCOUNTS PAYABLE 7 i / ff'O*^ ,* f .1|?,6?3 1 1 IT III 1 1 1 1 I 1 1 j ■ ^^/c >'/v„s 8 J ip/^y^ II COluaiON VOUCHERS f r !2l!ff S° ... i 19 DISBURSEMENT VOUCHERS a^%} iea^Jt i_ 1 1 ' i 1 I _L, ..I "*n<>f' a TRANSfER VOUCHERS ISSUED ^ ' liii- t "X " " , '■ j J 1 ' /ii- ... n TRANSfER VOUCHERS RECEIVED -h" __!_, 1 |- — -! — ' ij /«'/'« - a OPHAIINe EXPENSE / ' ^1 -IS& 1 I i\ il£l [ ; 1 ; ,1 ' fV AiTJl^ 4: ^f I ' 1 17^^S Id ttiia^ X Z 3 i '"h-JS- '^ tfii^... . 1 ■? «r X-- [ 1 '«> 3>.rtJ- T [ , 1 .. n Ll^L -4___ ?7fg:^ a OPEUTINS INCOME » ■-=w u-t i tili2 ■-H V T- ' !■? >J^ .J ' j 1 I j J Z2£2± 24 OTHEI INCOME f -^4=^^- ti^u--- ~i' -T 1'"" 1 ' 5*^3 f«? 25 CONTINGENCIES AND LOSSES tL '??£- c::: i6^- 1 2( PER CAPITA PRO RATA AND OTHER PAYMENTS TO INDIANS r) ■ / 6i?jk-< \ ..if __i lij£''« . V PRIOR YEAR EXPENSE - n PRIOR YEAR INCOME ; X" X. 29 SURPLUS 1 , . - J-Hj -f-1 1— - - """"=i;? 1 ^7 f'^i iC ml /77 TOTALS r !!:k^ ? Ifelk Ik >7(Sfc33.j 1/^ 5itro5^ 2/ ^^(4(>^ ?/ J»? » .^-^Xa-; — ^%«.*^^^ 177 EXHIBIT 174. DEPARTMENT OF THE INTERIOR UNITED STATES INDIAN SERVICE COMPARATIVE BALANCE SHBET Unit: Western Agency Item PIXBD ASSETS U. S. Unappraised Public Domain U. S. Land and Iraprovementa U. S. Buildings and Plant U. S. Equipment U, S. Live Stock Total U. S. ¥ixea Assets Unappraised Tribal Domain Tribal Land and Improvement Tribal Buildings and Plant Tribal Equipment Tribal Live Stock Total Tribal Fixed Assets Total U.S. & Tribal Fixed Assets CURRENT ASSETS Stores Freight and Handling Local Products Accounts Receivable Total Current Assets Total All Assets CURRENT LIABILITIES Salaries and Wages Payable Freight & Transportation Payable Sundry Accounts Payable Total All Liabilities SURPLUS Balances July 31, 1917 $ 1.00 29323.75 13630.00 14563.60 ^?q6o.oo 93478.35 1.00 12100.00 7250.00 3805.00 22705.^8 45861.38 $139339.73 Balances June 30, 1917 Dated July ^1. 1Q1' Increase ( ♦ ) or Decrease (-) 1.00 28600.00 13500.00 13147.55 •^7600.00 92848.55 1.00 12100.00 7250.00 3805.00 1'HOQ.OO 42656.00 Ji 3 5504. 55 $ 20314.11 2521.44 2691.50 27_ ■2^ m: 42 ll 23527.26 1882.00 870.50 3466.01 $165200.15 180.00 93.35 1317.05 29745.77 1^165250.32 1091.65 79.00 90.16 $ 1590.40. 1268.81 ^161609.7^ fel6^98l.'?1 ♦ 723.75 ♦ 130.00 ♦1416.05 -1640.QQ + 629.80 ♦32Q5.38 ♦3205. 38 ♦3835.18 -3213.15 ♦• 639.44 ♦1821.00 • 3n2.64 •3885.35 50.17 - 911.65 ♦ 14.35 ♦1218.89 ♦ 321.59 ^71.76 Prepared by (Bookkeeper) itend« ( Superintendent) 97166—17- -12 178 EXHIBIT 175. Dbpar'tment of the Intehioe — United States Indian Service. Operation statement for Western Agency, month of July, 1917. Property and services received from the United States by payment of obligations of this unit , $37, 807. 06 Property and services of the unit converted into cash and deposited to the credit of the United States or its collecting oflacers 14, 047. 30 Net property and services received from United States |23, 759. 76 Property and services received from other units 1, 480. 00 Property and services furnished to other units 1, 463. 00 Net property and services received by transfer from other units 17.00 Net total value of property and services received by this unit 23, 776. 76 Net cost of service during this month as shown below 24, 148. 52 Net reduction in property of this unit Operating costs: Salaries and wages of r^;ular em- ployees 6,973.66 Salaries and wages of irregular em- ployees 4, 219. 64 Materials and suppUes used 5, 225. 10 Repairs and preservation of property. . 16. 75 Traveling expenses (including per diem) 210. 65 Expenses not otherwise classified 1, 616. 17 371. 76 Gross operating costs 18, 261. 97 Gross operating costs (brought forward) . . . $18, 261. 97 Deduct returns from operation: Cost of services rendered for other branches of JJie imit and included in costs thereof $308. 35 Cost of fixed assets and stores acquired as a result of operation 1, 767. 89 Total returns from operation 2, 076. 24 Operating expense .•.?. .»>... 16, 185. 73 Deduct operating income: ~- - '■- * Heirship fees 30.00 Advertising fees 2. 50 Farm products 44. 77 Miscellaneous 87. 95 Total operating income. 165. 22 Net operating expense 16, 020. 51 Add extraordinary charges: Contingencies and losses 795. 00 Per capita payments 16, 675. 50 Total extraordinary charges 17, 470. 50 Total operating expense and extraor- dinary charges 33, 491. 01 Deduct extraordinary income: Fines 37.50 Trespass fees 160. 00 Sale of unappraised timber 8, 698. 00 Profit on sales of appraised assets 106. 37 Miscellaneous 340. 62 Total extraordinary income 9, 342. 49 Net cost of service (as stated above) 24, 148. 62 Prepared by: F. 0. CSESWELL, Bookkeeper. Approved: Chas. Thomas, Superintendent. 179 EXHIBIT 176. DSPARTkXKT 0¥ TUB INTBRZGR UMIRS 8TATK3 ISIZAH 8XRVICX STATXKBKT 07 StOSS OPIRATINO COSTS. lUSTURNS FROU OPSRATIOM , AFS HST OPSRATINC KXPICUSB. Unit: V*«t«rn A^tnoy* Konth of July. 1917. y X A T U R X {KAliX or ACCOIWT) Gross Operating Costs Returns from Oj^eratlon Bervlcoa ren- dered for other branches of th^ unit and in- cluded In costs thereof yixed Property and supplies acquired by Production at Unit Operating X^ense Operating Income i:et (^erating Expense GEMXRAL AUMIMISTRATIOM: Operation of Admlnletratlon Buildinga Upkeep of Growids Xmolufflents to Xiq)loyeea Other Than Caah .*•.. Operation of XiDployee* Quarters Allotment Work Repairs and Ualntenance of Roads Determining Heirs of iJeceased Indians ucneral Jb^enses ^ Indlr^ic^ Cost of Supplies ^.*..'.' Totals SDUCAT IOX: school Koom Xiqpenae Operation of Dormitory Operation of D.ay Schools Operation of Dining Room and Kitchen Operation of 8«wing Room Industrial and Domestic Science Oeneral Xxpenae -- Schools HKALTH AMD SAMITATIOH: Health and Sanitation -- General Operatim of Bospltals ••*• Total*. [ -Uw AJO) ORDXR: P0II09 and Courts XMCOtmAQXUMT OP AGftlCULTURX : Operation of Paras and. Gacdens Operation of Dairy Parm *..... Xncouragement of Industries aaon^ Indians ... Totals. C0K6XRVATIOM OP MATURAL RE30URCXS ; Consarvatlon of Yoresta COMTRrBOTlCMS A ND QRATOITIgS ; Alloranctfa to IndlTlduAl Indians COMKXRClAL ACTIVITI33; Operation of Laundry Operation of Carpenter Shop , <^eratton of Stables (deration of Blaokamith Shop Operation of Automobile ...... (deration of Telephone Llnta Operation of Butcher Shop ... <^eratlon of Power Plant .... Totals. , C0B3TRUCT10M WORK : Construotlon of Roads and Trails .. Constriactlon of Telephone Lines ... Construction of 7ater forks Systen Construction of Bulldlnga Sundry Job Work • Totals., (^and Totals.. #406.94 150.19 112.10 120.21 70fi.5l 1,488.80 130.00 1,135.16 996.64 57303755 3^2.06 ,988.11 763.52 2^8.85 il6;00 4.175.47 32|i.7i» 220.02 ??1.?4- 292.66 204.39 184.21 ^m^ <.yi5.03 S6.16 236.9* 199.62 J39.U 62.18 86.35 167.93 802.11 235.22 959. +3 ,020.24 293.46 3.310.46 18,261.97* tjj6, 996: ^ 1408.94 150.19 112.10 120.21 708.51 1,488.80 180.00 1,138.16 4.3O6.9I 392.06 1,988.11 763.52 62.37 298.85 416.00 1, 175.47 325.72 226.02 551.74 292.66 »23.*5 24.00 150.00 *->.*$ 150V00 ibo.94 10.21 1-058.55 1,249.70 1.515-03 86.40 10.00 108.50 23.00 12.50 iij.io ii.^0 <.24) 214.44 91.12 316.14 f7.5y (>2.1b 86.35 167.93 1,005.51 608.7$ ^^•00 33.00 608.7? 193.36 235.22 959. *3 1,020.24 260.46 2.668.71 t30.00 2.50 32.50 15.00 25.40 18.60 26.17 28.00 19.55 47.55 308.35* 1,767.89* 16.185.73* 165.22* $408.94 150.19 112.10 120.21 708.51 1,488.80 150.00 1,135.66 4,274.41 392.06 1.988.11 7*8.52 82.37 273.45 416.00 <, 135.07 325.72 226.02 551.7* 292.66 162.34 (15.96) l.20*.93 1-515.03 186.44 91.12 296.59 82.18 86.35 16 7.9 3 958.96 193.36 235.22 959. «3 1,020.24 ?6n.*6 2,668.71 16,020% ii* 8.* •oooa^anjlnc Apalyai. of Operating Coat. (Exhibit 17^. Prtpuvd by: IBooVkesperJ '~ Approred 180 EXHIBIT 176a. DSi^ARTUENT OF THE 1HT2RI0R UNITED STATES IWDIAII SERVICE ANALYSIS OF GROSS OFSRATING COSTS. Unit: Weotern Agency. Month of July. 1917. FEATURE (MAKE OK ACCOUKT) Groee Operating; CoBte ANALYSIS OF GROSS Salaries and Wages of Regu- lar Employees Salaries and ffagea of Irreg- ular Employeee Materials and Supplies Used Repairs and Preservatior of Property Traveling Expenses E^gjenses Mot Otherwise ClaBBifled gei;eral ADMIMISTRATIOK : Operation of Administration Buildings ... Upkeep of Grounds Emolu-nents to Employes Other Than Cash . . Operation of Enjployes'iluarters Allotment Work Repairs and Uaintnnance of Roads I>etermlning Heirs of Deceased Indians ... General Zxpenseo Indirect Cost of Supplies Totals EDUCATION : School Room Expense Operation of Dormitory cjieratlon of Day Schools (deration of Dining Room and Kitchen .... Operation of Sewing Room Industrial and Domestic Science General S;q;}enee -- Schools Totals HEALTH AND 3ANITATI0W ; Health and Sanitation *• General Operation of Hospitals Totals LAW AND ORDER ; Police and Courts * ENCOURAGEiJEKT OF AGRICULTURE : Operation of Farms and Gardens (deration of Dairy Farm Encouragement of Industries among Indians Totals. CONSERVATION OF NATURAL RESOURCES : Conservation of Forests CONTRIBUTIONS AND GRATUITIES ; Allowances to Individual Indians COMMERCIA L ACTIVITISS ; Operation of Laundry , Operation of Carpenter Shop Operation of Stables , Operation of Blaclcsmlth Shop , Operation of Automobile , Operation of Telephone Lines Operation of Butcher Shop iteration of Power Plant , Totals, CONSTRUCTION WORK ; Construction of Roads and Trails Construction of Telephone Lines Construction of Water Works System Construction of Buildings Sundry Job Work Totals. Grand Totals^ |406.94 150.19 112.10 120.21 708.^1 i,488.«0 180.00 t, 138.16 996.64 392.06 2^^56 .988.11 763. ?2 82.37 298.85 416.00 .175.47 325.72 226.02 551.74 292.66 204.39 184,21 .058.55 3t447tTr tSIHL 86.16 236.94 199.62 339.14 82! 18 86.35 ao2.ii 235.22 959.43 1,020.24 29^.46 3,3t0.46 18,261.97 155.00 550.00 180.00 935.00 70.00 1,790.00 250.00 80.00 825.00 100,00 45.00 200.00 406.00 2,908.00 262.00 262.00 292.66 120.00 505.00 6^5.00 45.00 150.00 45.00 145.00 25.00 60.00 150.00 620.00 85.00 131.00 216.00 6,973.66 »322.00 30.00 1 ,262.00 100.00 7^.42 ♦86.94 59.19 112.10 120.21 31.86 226.80 65.61 1,787.42 702.71 112.06 121.56 120.51 627.52 37.37 98.85 1,117.87 31.00 62.00 9J.00 32.72 149.02 131.74 87.00 07.60 82.89 94.21 177.10 160.00 '•?°8-" 42.00 10.00 •18.00 25.00 95.00 41,16 86.94 112.62 184.14 29.59 32.18 26,35 '7.9^ 530.42 500.00 716.00 250.80 1.997. 22_ 4,219.64 ??<>•? 95.69 104.22 459.43 304.24 42.66 1,006.24 5,225.10 ♦8.75 8.75 »126.65 26.40 11.051 152.00 $6.00 2.40 '4.27 -t i2.67 42.60 30.00 33.00 36.00 42.60 16.75 16.05 KoT 210.65 99.00 1.50 3.00 5^7.50 542.00 91.00 91.00 1,616.17 S«« accompanying Statement of Expense and IncoiM (Xxhll)it~175), Prepared by: (Bookkeeper J Approved: J'. 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FEATURE Dining Room no. 10 MONTH, May 1918 PRODUCT DESCRIPTION UNIT QUANTITY UNIT COSTS Boarding pupils Meals THIS MOMTH 77. Rn THIS MONTH 17-S.R^ TOTAL TO DATt 47ft.'=sn TOTAL TO DATE 17.Rpy OPERATING EXPENSES CLASSIFfCATION AMOUNT UNIT COST .01 SALARIES AND WAGES, REGULAR EMPLOYEES S IPD. nn Cents 1 . F^h .02 SALARIES AND WAGES, IRREGULAR EMPLOYEES fin.nn -7P .03 MATERIAL AND SUPPLIES. POOCl Stuf f S QQV.CTfi 19.fl7 0« MATERIAL AND SUPPLIES. ^„f,l n„H J 1 jrVl t C Ifi.AP -PI .05 MATERIAL AND SUPPLIES. MISCELLANEOUS Qn.nn 1 -Ifi .00 REPAIRS AND PRESERVATION OF PROPERTY .•^4 . sn ,4^5 .07 TRAVELING EXPENSES. INCLUDING PER DIEM .08 ,?,% EXPENSES NOT OTHERWISE CLASSIFIED Pft-7,'=i GROSS TOTAL 1 ?,A4 . R?, 17,.-^.S .00 TRANSFERS (CREDIT) NET TOTAL 1^4.^,-^ IVs.-^fi COMMENTS AND EXPLANATIONS INDEX. (AbbreTiations: E, exhibit; T, transaction; F, paragraph.) Abstract of encumbrance records E 58-70 Accounting defined: Fund PI General P 219 Accounts: Central office, purpose of P 421 Closing of T 194^197 ; P 350-374 General, analysis of P 221-263 Numeral designation of P 264, 265 Accounts payable: Divisions of P 239 Setting up T 3, 3 Accounts receivable: Analysis and chart of P 238 Liquidation of P 337 Settingup T 4; P 335 Advances of funds : To disbursing officer T 59, 136 How entered in check register and appropriation ledger P 185 .Toumal entry for P 116 Journal voucher for E 27, 27a, 30; P 75 To pupil's cashier, for petty cash T 48; P 212 Allotments: Account, purpose of — Field P 39c Washington P 43e Definition of term P 44 How made T 35, 104; P5,45 Journal entries for P 113, 114 Journal voucher for P 73 Lapse on June 30 P 49 Notice of (journal voucher) E 26, 28, 29; T 35, 104: P 73 Reimbursement of, for disbursements on account of other units T 190; P 128 Withdrawal of T 186 Journal entries for P 115, 151 Journal voucher for E 46; P 74 Allotments receivable (account) P 128, 129 Analysis of: Accounts, general P 221-263 Disbursing officer's cash on trial balance P 110 Gross operating costs E 176a, 177; P 378 Outlays P 382 Annual estimates: Payment of bill under T 191 Receipt of goods under T 49 Appropriation accounting: Accounts to be carried in field P 39 Accounts to be carried in Washington P 43 Chart of Page 26 General theory, administrative P38etseq. Procedure, field P 111 et seq. Appropriation ledger E 2-25a Central oflSce P 387-390 Closing , E46; P 150-152 Appropriation ledger — Continued. Description of, and accounts in P 62-69 Entries in, how made. P 65 Journal voucher for adjustments in E 43, 44, 49 Trial balance of E 1, 76, 76a, 76b; P 101-110, 397 Use in disbursing officer's accounting P 155 Appropriation ledger clerk: Duties of P 431 Reports to, from Individual Indian bank clerk E 40, 42; P 202, 203 Appropriations: Annual, return of balances to Treasury E 37, 38; T 177; P 150 Continuing, transfer of balances of E 45; T 185; P 146-149 Not to be deposited close of fiscal year P 147 ' Kinds of, defined P 3 Status of T13; P 402 Use of term P 2, 3 Symbols for P 60, 61 Assets: Current — Analysis of P 227-238 Names of P 221 Fixed- Analysis of P 222-226 Names of, tribal and United States P 221 Tribal, how set up in general accounte T 9 FuncJ P64 General account P 221 Audit of receipts P 162-167 Authorization of disbursements P 56-59 Available funds (account), purpose of P 43d, 390 Balance sheet, comparative E 174; P 381 Bank accounts: Individual Indian — Authority for P 188 Check register for E 93; P 193 Checks drawn, report of bank bookkeeper E 88-92 ; T 179; P 202 ControlUng account for P 42, 68, 204 Deposits in, how made and posted E 34-36 ; T105; P 195-197 Disbursements from E 40; T 36, 64, 65, 73, 79, 90, 133, 144; P 198, 199 Journal entry for P 139 General discussion of P 188-207 Index to bank account numbers T 36 Interest on — Allowances by banks of deposit E42; T 183 Verification of P 205-207 When credited P 189 Journal vouchers for E 31-36, 40, 42; P 194 Kinds of P 189 Ledger for E 94; P 191, 192 Opening entries for T 15 Records required in accounting P 190 183 184 INDEX. Bank accounts — Continued. Individual Indian — Continued. Reports in re, to appropriation ledger clerk P 202, 203 Source of funds, not shown in accounts P 18 Transfers between, how made E 31-33; P 200, 201 Deceased Indian to heirs T 93 Journal entry for P 139, 140 Journal voucher for P 89 Treated as disbursements and collections P 161 Official- Deposits in. . . T 27, 46, 60, 77, 128, 150, 187; P 177-179, 186 Interest on E 42; T 181 Bills: Of lading — How filed and recorded P 330-332 tTiai^s on T 2, 19, 43, 50, 52, 88, 115, 145 Notice of payment of (journal voucher). . E 122, 123; P 92 Payment of T 158; P 135, 339-341 Paid by central office T 158, 159, 192 Received E 108 How filed and recorded P 334 Payment of P 339-341 Register of. See Register. Transactions — Building improvements T 153 Dues and fees T 38 Farm machinery T 117 Live stock T 101 Livery hire T 169, 170 Piano tuning T 41 Prizes for Indians T 118 Stores T193 Subscriptions for periodicals T 87 Rendered for money due E 109-111 How filed and recorded P 335 Payment of P 337 Register of. See Register. Transactions — Board T 102, 171 Farm machinery T 120 Fees T 42, 113, 172 Livestock T 18 Overpayment of bill T 119 Potato crates manufactured T 86 Repairs, equipment T 51 Stores and household supplies T 112, 139, 140 Subscriptions and printing T 95 Travel voucher T 82 Uncollected T 4 Unpaid, miscellaneous T 8 Blanket encumbrances. See Encumbrances. Bookkeeper, general, duties of P 430 Buildings and plant: Analysis and chart of account P 224 How set up in general accounts T 6 Card inventories. See Inventories. Cash book E 84; P 173-176 Character of entries in P 173 Classification of receipts P 173, 174 Correction in P 176 Postings to, how made P 174 (5ash: Disbursing officers' . See Disbursing officers' . Not considered in general accounts P 220 Payment* P 169-171 Receipts P 162-169 Records P 154-161 Transferred from local depository to U. S. Treasurer. . T 70, 84 Cashier, pupils' P 212-218 Central office: Accounts — Purpose of P 421 Supporting documents P 391 Claims forwarded to for payment E 47; P 131 Information relating to appropriations P 402 Records maintained in P387et8eq. Registers P 419, 420 Certificate : Of payer (form 5-238-b) discontinued P 163 Of deposit. See Deposits. Charges extraordinary. See Extraordinary charges. Charts: Appropriation accounting (procedure) Page 26 Disbursing officer's accounting Page 31 Funds of Indian Service Page 16 Check: Payments, how made P 171, 172, 198 Register — Description of P 180-187 Entry for official deposits P 184-186 Individual Indian E88-93;P 193 Official depositaries, other than United States Treasury E 86; P 182, 183 United States Treasury E 87; P 181, 183 Report, of checks drawn T 179; P 202 Chief clerk, duties of P 424 Claim forwarded to central office for payment E 47 ; P 83, 131 Liquidation on account of P 132 Payment, notice of (journal voucher) E 48; P 83 Closing registers and posting T 194-197; P 350-374 Code, numeral for accounts. See Numeral designation. Collections: Allotment of, before covering P 48 Availability of — After cover to Treasury P 29-37 Before cover into Treasury P 20-28 Deferred P 37 Audit of P 162-167 Classification of P 6, 20 Correction of errors in E 44; T 184 Disposition of P 168-169 Journal entries for P 117-121 Payments from P 169-172 Receipts for. .See Official receipts. Remittances of, how made P 177, 178 Transactions — Bills rendered — Board T 23, 109 Disallowance in settlement T 85 Farm machinery and equipment T 78, 142 Fees and fines T 81, 151, 176 Food and milk T 55, 61, 114 Hides T 44- Land and timber T 78, 176 Live stock T 22, 78 Losses T 45 Overpayment refund T 143 Services T 176 Subscriptions and printing , T 121 Individual Indian moneys T 62,78,129 Installment plan sales T 142 No bills rendered ^.-oi.i.Tui.oiui. T 108, 130, 176 Vouchers — Agreement between fund and general accounts. P 108, 176 Analysis of account P 243 Chart of account, P 244 Recording on register P 337, 338 Register of. See Register. INDEX. 185 Comparative balance sheet E 174; P381 Consolidated journal vouchers P 391 Contingencies and losses, analysis and chart of account. P 25S-258 Continuing appropriations. See Appropriations. Contracts for construction work, setting up encumbrance for T 69 Control ledger, general P 387, 418-421 Control of field fiscal operations P 58 Corrections of errors: In crediting collections E 44; T 184 In disbursements E 43; T 183 In setting up encumbrances E 22, 74; T 16 In use of appropriations T 183; P 160 I nvolving special deposits or individual I ndian moneys and other appropriations P 176 Journal vouchers for, in fund accounts E 43, 44; P 90 Cost ledger: Abstract of E 176; P 377 Accounts in ...v -^ P 273 Closing :..:::-...:■.■: P 372, 373 Description of P 272 Posting to E 135-172; P 370, 371 Proving P 374 Cost memorandum E 132; P 336 Costs: How kept P 272 Operating. See Operating costs. Reports. See Reports. Subclassifications of P 274 Transfer of, between features. . . T 162-168; P 277, 336, 345-348 Current: Assets. See Assets, current. Liabilities. See Liabilities. Deceased Indian, transfer bank balance to heirs of T 93 Deposits, certificates of: Designating for cover P 405 Duplicates to central office P 84, 404 Deposits, guaranty: Receipt for returned E 96; P 12 Register of E 95; P 12 When not to be accounted for P 11 Deposits, special: Accounting requirements P 40, 41 Disposition of P 13, 14 Entries for P 439 Ledger sheet for E 25a; P 67 Not to be deposited to credit of United States P 28 Payments from P 137 Source of P 10, 20i Transfers from and to, afiecting other appropriations. . P 13, 14, 176 Deposits, uncovered (account) purpose of P 43c, 389 Deposits: Of funds (journal voucher) E 37,38; P 84,85 Of miscellaneous receipts P 28 To credit of United States E 37,38; T 177 Covering of P 404-416 How made P 84, 169 Journal entry for P 142-145 To individual Indians' credit E 34-36; T 105 How made P 86-88, 169, 195-197 Interest credits P 197 Journal entry for P 138 Journal voticher P 86-88 To official credit. . . T 27, 46, 60, 77, 138, 160, 187; P 177-179, 186 Depreciation: Charged to contingencies and losses P 258 General description of P 256 Depreciation — Continued . Reserves for P 255-258 Reasons for not providing P 257 Disbmsements; Annual estimate T 191 Authorization of P 56-59 By other units T 190; P 128-130 Cash p 169-171 Correction of errors in E 43; T 183 Field, control of p 53 Freight T 158 How made, by check P 170-172 Individual Indian. See Bank accounts. Individual Indian. Lease payment E 41 ; T 180; P 137 Per capita T 189 Pupils, cashier E 39; P 2i:i-215 Salary T 188 Transportation requests T 159 Vouchers E 57 Analysis and chart of account P 245, 246 Des^ of p 94 How paid P 170-172 Journal entries for P 123-127 Recording of P 339-341 Register of E 121 See also Register. Schedule of E 56 Transactions — Building improvements and supplies T 97, 157 Envelopes and paper T 47 Fees T 89 Food supplies T 124 Fuel T125 Pay roll, sundry employees T 24, 188 Per capita payments T 189 Periodicals T 137 Piano tuning T 72 Prizes for Indians T 122 Repairing equipment T 94 Services T 133 Transportation of supplies T 138 Traveling expenses T 63, 71, 110, 190 Washington office payments. . E 47, 48; T158, 159, 192 Disbursing officers' : Accounting P 153 et eeq. Chart of Page 31 Objects to be accomplished P 154, 155 Balances of continuing appropriations, transfer of E 45; T 186; P 146-149 Cash (accoimt) purpose of — Field P 39 Washington P 43 Cash book E 184; P 173-176 Cash- Advances to E 27, 27a; T 69, 136; P 153 Analysis of, on trial balance P 110 How held P 156 Status of T14 Transactions affecting, entries for P 159, 160 Duties '. P 433 Transactions, summary of, on trial balance P 107-110 Domain, unappraised public, analysisand chartof account. P 222 Duties of employees P 422 et seq. Ear marking of funds P 157 Employees, duties of P 422 et aeq. Encumbrances, account, ptirpose of: Field P 39d Washington P 43 f 186 INDEX. Encumbrances: Authorization of P 56-59 Classification of p 51 Construction work X •» Definition of term ; p 50 Errors in setting up E 22, 74; T 16 Estimated p 81 How raised P 77, 79-81 Indexing P 99, 100 Irregular labor T 39, 35, 74 Journal entries, setting up P 122 Liquidation of P 80, 83, 94, 96, 97, 98, 123-126 For less than set up T 24, 138, 133, 137, 188; P 125 For more than set up. T 47, 73, 94, 133, 167, 189, 190; P 125 Partial P 97, 125 Miscellaneous, record of (journal voucher) . . E 80-82; P 78-82 Numbering of p 82 Positive, definition of P 52 Quaai — Definition of P 53 Discussion of P54,55 When closed p 55 Record of — Abstract of E 58-75 Arrangement of P 95 Control of p 98 Miscellaneous (journal voucher) E 80; P 78-82 Reduction by discontinuance of position T 93 Registering p 99 Salary increases and new positions T 155 Salaries, etc T 28-37 Travel expenses T 38, 35, 36 Unliquidated on installation of system T 16 Report of E 77; T 199; P 101, 400, 401 Equipment: Analysis and chart of account P 225 How set up in general accounts T 7 Manufactured at unit P 348 Errors. See Correction of. Expense: Operating. See Operating expense. Prior year. See Prior year expense. Sales and collection , P21 Travehng. See Travel expenses. External Funds (account): Entries in P 409, 412, 414, 415 Purpose of P 421 Extraordinary charges: Analysis of accounts P 252-262 Kinds of P 221 Features, cost: Plan of P 272 Suggested list of P 273 Transfers between. E 131,132; T 162-168; P 277, 336, 345-348 Field: Disbursements, control of P 58 Reports, to central oflSce. See Reports. Filing of journal vouchers P 70 Fixed: Assets. See Assets, fixed. Property. See Property, fixed. Forwarding agent, duties of P 427 Freight and handling T 12, 195 Analysis and chart of account P 236 Freight and transportation payable: Analysis and chart of account P 241 Regbter of. See Register. Frei^t: Bills of lading covering. See Bills of lading. Payment of x 158 Transportation clerk, duties of p 426 Unpaid, how set up in general accounts T 3; P 451 Fund: Accounting. See Appropriation accounting. Assets p (54 "Imprest," or petty cash p 212-218 Surplus p 64 Funds: Advances of. See Advances of funds. Allotment of. See Allotment. Chart of page 16 Deposits of (journal voucher) E 37, 38; P 84, 85 Derivation, character, and disposition of P 2 et seq. Ear marking of p 157 External. See External funds. How held p 155 Individual trust (account) P 69 In transit for cover P 43c, 48, 404-409 Treasury, definition and source of P 5 Use of term P2 3 Funds unavailable (account) purpose of: Field p 39e Washington p 43g General : Accounting defined p 219 Accounts — Analyzed and outlined P 222-263 Assets, fixed P 222-226 Assets, current P 227-238 Closing account (surplus) P 263 Expense and income P 249-251 Extraordinary charges P 252-262 Liabilities, current P 239-242 Voucher accounts P 243-248 Names of p 221 Numeral designation of P 264, 265 Bookkeeper, duties of P 430 General control ledger P 387, 418-421 Gross operating costs, statement of E 176, 176a; P 377-378 Guaranty deposits. See Deposits. Heirs of deceased Indian, transfer bank balance to T 93 "Imprest " fund P 212-218 Income: Operating. See Operating income. Other- Analysis and chart of account P251 Subclassification of P 264 Prior year, analysis and chart of account P 262 Increase of salary, encumbrance for T 155 Index of Indi\'idual Indian Bank account numbers T 36 Indirect cost of supplies P 228-235 Transferred to Freight and Handling T 195 Indian moneys, proceeds of labor: Accounts for P 32-35, 393-396 Statutes governing collection and use of P 31 Individual Indian: Account ledger E 94; P 191, 192 Bank accounts. See Bank accounts. Banks, controlling account — Description of P 68 Entries in P 68, 88, 89 Check register E 88-93; P 193 Deposits to credit of. See Deposits. Interest allowances by banks of deposit T 182 IKDEX. 187 Individual Indian — Continued. Lease payments to T 180 Moneys — Accounting requirements P 40, 41 Classification of P 16 Collected T 68, 78, 139 Disposition of P 17 How held P 15 Ledger sheet for P 66-69 On hand at installation of system T 13 Payments from E 41; P 137 Source of P 20e Transfers, from anS to P 13, 14, 176 Deceased Indian to heirs T 93 When deposited to United States credit P 28 Moneys, i)upils T 78; P 108-218 Accounts of, how carried P 209 Control of subsidiary ledger for P 210 How held P 208 "Imprest" or petty cash system for handling pay- ments from P 212-218 Regulations concerning P 211 Property, sales of T 78 Individual trust funds (account): Description of P 68, 69 Entries in P 69 Installation of system: Text discussion P 435-452 Transactions T 1-16 Buildings and plants, how set up in general ac- counts T 6 Eqtiipment, how set up in general accounts T 7 Fixed property, how set up in general accounts. . T 5-9 Land and improvements, how set up in general accounts T 5 Live stock, how set up in general accounts T 8 Local products, how set up in general accounts... T 11 Status of disbursing officer's cash T 14 Stores, how set up in general accounts T 10 Tribal assets, how set up in general ac-counts T 9 Uncollected bills rendered T 4 Unpaid bills, miscellaneous, how set up in general accounts T 3 Unpaid salaries, how set up in general accounts. . T 1 Unpaid transportation and freight, how set up in general accounts T 2 Installment plan sales T 120 Collections from T 142 Interest allowances on bank accounts T 181, 182 How brought into accounts P 90, 121, 141 Journal entry for P 141 Journal vouchers for E 42; P 90, 203 Verification of P 205-207 Inventories of property T 5-11 Card E 102, 103; P 266-270, 447, 448 How grouped P 269 How verified P 269-270 Physical, how checked P 271 Investment ledger p 387, 417 Invoices received. See BUls received. Issues of property. See Property, issues of. Job orders, recording E 132; P 336 Journal vouchers: Classes of p 71 Color scheme for p 72 Detailed description and use of P 70-92 Advance of funds E 27, 27a; P 75 Allotment of funds E 27; P 73 Journal vouchers — Continued. Detailed description and account of — Continued. Consolidated : P 391 Deposit of funds E 37,38; P84,85 Deposits to individual Indian's credit . . E 34-36; P 86-88 Miscellaneous encumbrance record E 80; P 78-82 Miscellaneous — Field ,,,,„,..... E39-M;P90 Washington E45,49;P91 Notice of bills of lading and transportation re- quests paid E 122, 123; P 92 Notice of claim payment E 48. P 83 Purchase order E 78, 79; P 76, 77 Submission of claim for Washington payment.. E 47; P 83 Transfers between individual Indians' bank ac- counts E 31-33; P 89 Withdrawal of allotment E 46; P 74 Filing of P 70 Numbering of p 70 Labor, irregular, encumbrances for T 29, 35, 74 Land and improvements: Analysis and chart of account P 223 How set up in general accounts T 5 Lease payments to individual Indians E 41 ; T 180 Ledger: Appropriation. See Appropriation I.iedger. Cost. See Cost Ledger. General control P 387, 418-421 Individual Indian bank account E 94; P 191, 192 Investment P 387, 417 Liabilities: Analysis of accounts P 240-242 Current P 221 Names of P 221 Liquidation of encumbrances. See Encumbrances. Live stock : Analysis and chart of account P 226 How set up in general accounts T 8 Slaughtered, report of T 174 Local depositories. See Official depositories. Local products: Analysis and chart of account P 237 How set up in general accounts T 11 Inventory of. See Inventory. Issues of, recording E 112, 113; T 58, 80, 127, 147; P 266, 268, 329 Production of, recording P 348 Losses of property T 134, 146 How recorded E 133; P 333 Register of. See Register of property dropped. Materials and supplies used, how classified P 275, 276 Memorandum : Cost E 132; P 336 Transportation requests E83;P 330 Miscellaneous encumbrance record (Journal voucher E 80-82; P 78, 82 Miscellaneoiis journal voucher: Field E 39-44; P 90 Washington E 45, 49; P 91 Miscellaneous receipts: Class 1— Deposit of P 28 Disbursements from P 21, 127 No connection with service after cover P 36 Source of P 20a, 20b Class 2— Allotment of, entry for P 114 Deposit of P 28 188 INDEX. Miscellaneous receipts — Continued. Class 2 — Continued. Disbiu'sements from P 21, 127 Disposition of P 30 Lapse of allotment P 144 Source of P 20b, 20g Class 3— Deposit of P 28 Disbursements from P 21, 127 How designated after cover into Treasury P 31, 33 How handled in central office P 37, 393-395 Laws governing P 31 Source of P 20h Miscellaneous receipts: Class 4— Allotment of P 25, 117, 118 Availability of P 22, 23, 58, 144 Deposit of P 28 Disbursements of, how made P 23 How designated after cover into Treasury P 32, 33 How handled in central office P 396 Source of P 20 c Class 5 — Allotment of P 25, 117, 118 Availability of P 23, 24, 58, 144 Deposit of P 28 Disbursements from P 23 How designated after cover into Treasury P 32, 33 How handled in central office P 396 Source of P 20 d Miscellaneous transactions, register of. See Register. Moneys, individual Indian. See Individual Indian. Montgomery, Robert H., discussion of prior year charges. . P 261 New positions, encumbrance for T 155 Nominal accounts: Analysis of P 243-262 Kinds of P 221 Notice of: Allotment of funds T 26, 104 Bills of lading and transportation requests paid (jour- nal voucher) E 122, 123 ; P 92 Claim payment (journal voucher) E 48 P 83 Numbering of journal vouchers P 70 Numeral designation: Of accounts _ P 264-265 Cost P264 Feature P 264 Not to be used in reports P 265 Recapitulation P 264 Subclasslfication of expense P 264 Subclassification of income P 264, 278 Of units P103 Office organization P 422 Official depositories other than United States Treasury: Check register for E 86; P 182, 183 Deposits in. See Deposite. Interest allowances by E 42; T 181 Official receipts E 50-55 Method of preparation, etc P 93, 163-167 Postings to cash book P 174 Postings to appropriation ledger P 175 Operating costs: Analysis of gross E 176a; P 378 Statement of gross, returns from operation, and net operating expense E 176; P 377 Operating expense: Analysis and chart of account P 249 How recorded P 272 Operating expense — Continued. Statement of E 176, 176a; P378,379 Subclassification of P 264,274-277 Explanation of P 279-285 Operating income: Analysis and chart of account P 250 How recorded P 272 Statement of E 176,176a; P378,379 Subclassifications of P 264, 278 Explanation of P 286-292 Operation statement E 175; P 375 Orders: Job, recording '. E 132; P 336 Purchase. . . E 78, 79; T 66, 132, 135, 141, 148, 149, 156; P 76, 77 Payments of P 97 Other income. See Income. Other units, payments by and for. See Disbursements. Outlays, analysis of E 177; P 382 Overpayments: Bill issued for T 119 ("!ollection of T 143 Payer, certificate of, form to be discontinued P 163 Payments. See Disbursements. Pay roll T 188 Pay roll and voucher clerk, duties of P 432 Per capita, pro rata, and other cash payments to Indians, analysis and chart of account T 189; P 259 Petty cash system P 212-218 Advances to T 48 Vouchers for payments from E 39; T 178 Physical inventories, how checked P 271 Positions: Discontinued T 93 New, encumbrances for T 155 Prior year: Charges, discussion of, by Robert H. Montgomery P 261 Expense — Analysis and chart of account P 260-261 How treated commercially P 261 Income — Analysis and chart of account P 262 How treated commercially P 261 Prizes awarded to Indians T 118, 122 Procedure for general accounts, in general P 322-349 Production reports E 131 Preparing and recording P 336 Submitted for collections T 51, 86, 99, 106, 162-164 Submitted for transfer of costs T 162-168 Profits on sale of fixed property T 184 Property: Classification of P 267 Dropped, register of. See Register. Fixed- Card record of '. E 103; P 266-269, 447 How set up in general accounts T5-9; P 447 Losses of T 134, 146 Profits on sale of T 184 I nventory of T 6-11 Card E 102, 103; P 266-269, 447-448 Physical ' P 271 Issues of, by requisition — Of local products T 68, 80, 127, 147; P 329 Of stoi«s E 120; T 21, 54, 68, 76, 83, 91, 96, 107, 116, 126, 154; P 324-328 Procedure for recording P 266-268, 324-329 Register of. See Register. Local products. See Local products. Losses of, how recorded T 134, 146; P 333 INDEX. 189 Property — Continued . Profits on Hale of fixed T 184 Record clerk, duties of P 429 Requisitions for. See Property, Issues of. Sales of. See Sales. Stores. See Stores. Transfers of. between unit** E 49; T 17. 39, 98, HI, 131, 153, 175 Treatment in fund accounts E 128-130; P 13(i Pro rata charge from Washington office transferred to field . . T 160 Public domain, unappraised, analysis and chart of account . P 222 Pupils' cashier P 212-218 Account, in cash book P 212, 216 Advances to T 48; P 212 Disbursements by E 39; P 213-215 Reimbursements of, for disbursements T 178; P 216-218 Purchase order. See Order, Purchase. Purchases of stores, recording E 102; P 266-269 Purchasing agent, duties of P 425 Quasi encumbrances P 53-55 Recapitulation of registers E 173 Closing of P 367-369 Pasting to P 363-366 Records supporting P 321 Report of. monthly E 104, 173; P 376 Uses of P 320 Receipts: Allotments of, before cover ■ P 48 Annual estimate goods T 49 Audit of P 162-167 Classification of P 6, 20 Collections. See Collections. Miscellaneous. See Miscellaneous receipts. Oflttcial. See Official receipts. Record clerk, property, duties of P 429 Records : Cash P 155-161 Central office P 387 et seq. Encumbrance. See Encumbrances, record. Field P 62 et seq. Reduction of blanket encumbrances T 92 Registers: Central oflace P 419, 420 Check. See Check register. Closing of P 350-362 General description of P 293, 294 Names and numbers of P 295 Recap of. See Recapitulation. Remittance E 85; P 177, 179 Supporting records of P 296-319 Uses of P 296-319 Register of: Bills received. No. 3 E 99, 108 Closing P 353 Posting to P 334 Posting to recapitulation P 363-366 Records supporting P 301 Uses of P 300 Bills rendered, No. 4 E 100, 109, 110 Closing P 354 Posting to P335 Posting to recapitulation P 363-366 Records supporting P 303 Uses of P 302 Collection vouchers, No. 8 E 124, 125 Closing P 358 Posting to P 337-338 Posting to recapitulation P 363-366 Register of — Continued. Collection vouchers, No. 8 — Continued. Records supporting P 311 Uses of P 310 Disbursement vouchers, No. 7 E 121 Closing P 357 Posting to P 339-341 Posting to recapitulation P 363-366 Records supporting P 309 Uses of P 308 P'reight and transportation payable. No. 2 E 98, 107 Closing P .352 Posting to P 330-332 Posting to recapitulation P 363-366 Record.s supporting P 299 Uses of P 298 Miscellaneous transactions. No. 12 E 101, 134 Closing P 362 Posting to P 349 Posting to recapitulation P 363-366 Records supporting P 319 Uses of P 318 Property dropped, No. 11 E 133 Closing P 361 Posting to P 333 Posting to recapitulation P 363-366 Records supporting P 317 Uses of P 316 Salaries and w^es earned. No. 1 E 97, 105 Closing P 351 Posting to P 323 Posting to recapitulation P 363-366 Records supporting P 297 Uses of P 296 Storehouse issues (A), No. 5 E 112, 114 Closing P 355-356 Posting to P 327-329 Posting to recapitulation P 363-366 Records supporting P 305 Uses of P 304 Storehouse issues (B), No. 6 E 113, 115-119 Closing P 355-356 Posting to P 327-329 Posting to recapitulation P 363-366 Records supporting P 307 Uses of : . vi-J-Ot iP; . .•. P 306 Transfers between units, No. 9 E 126 ('losing P 359 Posting to P 342-344 Posting to recapitulation P 363-366 Records supporting P 313 Uses of P 312 Transfers of coste. No. 10 E 127 Closing P 360 Posting to P 345-348 Posting to recapitulation P 363-366 Records supporting P 315 Uses of P 314 Remittances of collections, how made P 178 Register of E 85; P 177-179 Repairs and preservation of property (accoimt) P 282, 283 Reports : Monthly P 375-380 Analysis of gross operating costs E 176a; P 378 Gross operating costs, returns from operation, and net operating expense E 176; P 377 Operation statement E 175; P 379 Recapitulation of registers E 104, 173; P 376 1«0 INDEX. Reports— Continued . Monthly— Continued . Time E 105, 106; T 173; P 322,323 Trial balance of appropriation ledger E 76, 76a, 76b; T 198; P 101-110 Unliquidated encumbrances E 77; T 199; P 101 Other- Analysis of outlays E 177; P 382 Balance sheet, comparative E 174; P 381 Production E 131; P 336 Unit cost reports E 178; P 383 Requests for transportation. See Travel. Requisitions. See Property, issues of. Reserves for depreciation P 255-258 Salaries and wages: Classification of P 275, 279-285, 322 Encumbrances for T 28-37 Encumbrance record for E 81, 82; P 78-82 Increases, encumbrances for T 155 Payments of T 188 . Recording on register P 322-323 Register of. See Register. Time books for P 322-323 Unpaid, how set up in general accounts T 1 Salaries and wages payable, analysis and chart of account. P 240 Sales: Accounting for proceeds of P 26, 27 Expenses of P 21 Of individual Indian property T 78 Of stores T 113, 139, 140 To Indians, not from stores T 115, 117 To Indians, installment plan T 120 Services: Orders for, how placed P 76, 77 Transferred between units T 160, 161 Shop work, recording of P 336 Slaughter of live stock T 174 Special deposits. See Deposits. Statements. See Reports. Storehouse issues, register of. See Register. Storekeeper, duties of P 428 Stores (account): Analysis of P 227 Chart of P 235 How set up in general accounts T 10 Stares: Card records for inventory of E 102; P 266-269, 448 Costs of P 228-235 Inventory of. See Inventory. Issues of E 120; T 21, 54, 68, 76, 83, 91, 96, 107, 116, 126, 154 Recording of E 114; P 266, 268, 324-328 Register of. See Register. Purchases of, recording P 266-269 Sales from T 112, 139, 140 Subclassification of costs, described P 274-277 Submission of claim for Washington payment (journal voucher) E 47 ; P 83 Summary of disbursing ofiicer's transactions on trial bal- ance P 107-110 Sundry accounts payable, analysis and chart of account. . P 242 Superintendent, duties of P 423 Supplies: Indirect cost of T 195; P 228-235 Materials and, how classified P 275, 276 Orders for, how placed P 76, 77 Supporting docimients, central office accounts P 391 Surplus, fund P 64 Surplus, general account: Analysis and chart of account P 263 Defined P 221 Symbols, appropriation P 60, 61 Time records E 105, 106; T 173; P 322, 323 Transfer vouchers: Issued, analysis and chart of account P 247- Received, analysis and chart of account P 248 Transfers: Balances of Continuing appropriations from prior years E 45; T 185; P 146-149 Between units, recording E 128-130; T 161; P 342-344 Pro rata charge from Washington office T 160 Register of. See Register. Cash, from local depository to U. S. Treasurer T 70, 84 Costs, between features E 131, 132; T 162-168; P 277, 336, 345-348 Register of. See Register. Indirect cost of supplies account to freight and handl- ing T 195 Indian's bank accounts. See Bank accounts. Property. See Property, Transfers. Services, between units T 160, 161 Special deposits P 13, 14, 176 Transportation. See Freight. Transportation requests. See Travel expenses. Travel expenses (accoimt) P 284 Encumbrances for E 82; T 38, 35, 36; P 78-82 Payment of T 63, 71, 110, 190 Transportation requests — Accounting for charges. E 83; T 3, 20, 53, 57, 75, 103 How filed and recorded P 330-332 Memorandum of E 83; P 330 Notice of payment of (journal voucher). . E 122, 123; P 92 Payment of E 121; T 159 Treatment in fund accounts P 133, 134 Unpaid, how set up in general accounts T 2 Vouchers received T 40, 56, 67, 100 Treasury cash (account) purpose of: Field P39a Washington P 43a Treasiuy, United States: Advances from. See Advances to disbiu^ng officer. Check register for E 87; P 181, 183 Deposits to credit of. See Deposits. Funds, definition and source of P 5 Tribal assets. See Assets, fixed. How set up in general accounts T 9 Trial balance of appropriation ledger E 1, 76, 76a, 76b Documents supporting P 101 Numbering of P 103 Preparation of, etc P 101-110 Use of, in central office P 397^00 Unappraised public -domain, analysis and chart of account P 222 Unavailable funds: Account, purpose of — Field P 39e Washington P 43g Must be deposited P 8 Uncollected bills rendered, how set up in general accounts T 4 Uncovered deposits (account) purpose of P 43c, 389 Unexpended balances of appropriations. See Appropria- tions. United States Treasury. See Treasury. Units: Numeral designation of P 103 Reports of. See Ileports. Transfers between E 49, 128-130; T 160, 161; P 342-344 INDEX. 191 Unliquidated encumbrances, report of E 77; TIB, 199; P 101, 400-402 Unpaid : Bills, miscellaneous, how set up in general accounts. . T 3 Salaries, how set up in general accounts T 1 Transportation and freight, how set up in general ac- counts T 2 Vouchers: Accounts — Analysis of P 243-248 Kinds of P 221 Collection. See Collections, vouchers. Disbursement. See Disbursements, vouchers. Journal. See Journal, vouchers. Payment of. See Disbursements, vouchers. To reimburse petty cash T 178 Transfer, intenmit E 128-130 Vouchers — Continued . Travel. See Travel expenses. Wages. See Salaries and wages. Washington offices 384 et seq. Local office P 385, 386 Payments from T 158, 159, 193 Submission of claim for E 47; P 83 Notice of E 48; P 83 Procedure at P 392-416 Pro rata charge transferred to field T 169 Records kept at P 387 Reports to be sent to T 196, 198, 199; P 101-110, 37&-383 Withdrawal of allotments T 186 Journal entry for P 115, 151 Journal voucher for E 46; P 74 Work done at shops. See Production reports. 1{ i i J»0« Offic t^ of Indian Affnlra, AoooiontiiLg system for the United StaHies Indian service "TO- Tt 15496 M516176 Id,