Standard Form No. 1012a Form approved by Comptroller General U. S. May 3, 1929 Voucher No. No. PUBLIC VOUCHER FOR REIMBURSEMENT OF TRAVEL AND OTHER EXPENSES, INCLUDING PER DIEM For reimbursement of travel and other expenses incurred in the discharge of Dos. Cts. official duty from 19., to 19--, dated (Payee will NOT use this space) Differences. (Payee must not use this column) 2. State authorized allowance for per diem in lieu of subsistence: $. ....t 19.-, 19... t per day. Totals (to be carried forward to continuation sheet. if necessary). Total amount of voucher (not to be used when totals are carried forward to continuation sheet).... *If authority provides for travel to more than one point, time of arrival and departure from each should be stated in the body of the account in chronological order. If more than one rate of allowance is authorized, full statement of application of each rate must be given in some convenient place on this voucher. MEMORANDUM OF TRAVEL PERFORMED UPON TRANSPORTATION REQUESTS PUBLIC VOUCHER FOR REIMBURSEMENT OF TRAVEL AND OTHER EXPENSES INCLUDING PER DIEM-CONTINUATION SHEET Totals (to be carried forward to continuation sheet, if necessary). Total amount of voucher (not to be used when totals are carried forward to continuation sheet)... (Payee must not use this column) Standard Form No. 1012c Form approved by Comptroller General U. S. June 26, 1924 PUBLIC VOUCHER FOR REIMBURSEMENT OF TRAVEL AND OTHER EXPENSES, INCLUDING PER DIEM-CONTINUATION SHEET Totals (to be carried forward to continuation sheet, if necessary). Total amount of voucher (not to be used when totals are carried forward to continuation sheet).. PROCEDURE FOR THE RECEIPT AND DISPOSITION OF MONEYS RECEIVED ON REGULAR OR SPECIAL DEPOSIT ACCOUNT [General Regulations No. 40-Supplement No. 1] SEPTEMBER 20, 1927. 1. In order to establish uniformity in the procedure for receiving, depositing, and accounting for moneys received by officers and employees of the United States in their official capacity, outlined in the last paragraph of General Regulations No. 40, dated February 20, 1925, 4 Comp. Gen. 1086, the following is hereby prescribed for all departments and independent establishments. Although designed particularly to meet the needs of officers in Washington, nevertheless the complete procedure should be installed in the larger field offices where similar conditions, volume of transactions, etc., render it applicable. All offices, both within and without the District of Columbia, should, however, use the standard forms of refund voucher and schedule of transfers and refunds unless specifically herein excepted. RECEIVING REMITTANCES 2. The bureau or office receiving remittances should note on the accompanying letter the amount and character thereof, whether cash, check, money order, etc. The numbers of negotiable papers should also be noted and an examination made to determine if so drawn as to be negotiable by the disbursing officer. If it is the practice to acknowledge receipt of remittances, such acknowledgments may be made by either the administrative officer or the disbursing officer in accordance with the custom of the particular office. SCHEDULING OF REMITTANCES BY BUREAU OR OFFICE 3. Where remittances pertain to a class which can be readily allocated to an appropriation or fund nd no refund is involved, they should be entered on the schedule of collections to be taken up in the regular account; otherwise they should be taken up on the schedule of collections for the special deposit account. In those offices where the preponderance of collections is of the special deposit class all collections may be taken up in the special deposit account. Separate schedules should be used for each of the above classes of deposits. 4. Schedules for both classes should be made in triplicate, and should be numbered consecutively for the fiscal year, separate serial numbers being used for regular and special deposit collections. When the remittances and schedules have been forwarded to and received in the disbursing office, the amount of the remittances should be verified with the amount shown on the schedules, and the triplicate receipted and returned to the bureau or office. Schedules should be filed by bureaus or offices as received. SUMMARIZING REMITTANCES 5. At the close of the month the disbursing officer will summarize on Standard Form No. 1045 the schedules of collections received from the bureaus and offices and note thereon any uncollectible checks returned during that month. This summary should be made in triplicate and sent to the bureau or office concerned, which will retain the triplicate, sign the original and duplicate and return them to the disbursing officer; separate summaries to be made for regular and special deposit schedules. Duplicate summaries will be retained and the originals will be fastened on top of the daily or other schedules and forwarded to the General Accounting Office with the disbursing officers' regular and special deposit accounts. The total of each summary will be listed on Standard Form No. 1026. An analysis of collections on regular account should be made by receipt accounts, appropriations, trust funds, etc., in space provided therefor on face of summary of collections or on reverse thereof; or on a separate paper to be attached to schedule of collections, Standard Form No. 1026. REFUNDING DEPOSITS 6. When final action has been taken by the administrative office and there remains an amount to be refunded to remitter, a refund voucher bearing a consecutive serial number should be prepared in triplicate on Standard Form No. 1047 or No. 1049 (original on white paper and copies on yellow paper), showing name and address of remitter, date deposit (remittance) received, receipt number (if receipts are issued), description of articles or services and how applied, amount of original deposit, amount due the United States (applied charges), balance due remitter, title of appropriation or fund chargeable, and authority for refund signed by the proper administrative officer. Triplicate copy will be retained by the administrative officer and the original and duplicate forwarded to the disbursing officer, who will transmit duplicate refund voucher to remitter accompanied by the amount refunded. SCHEDULING SPECIAL DEPOSIT TRANSFERS AND REFUNDS 7. The administrative office will schedule daily on Standard Form No. 1046 all cases disposed of. At the close of each month there will be summarized by receipt accounts, appropriations, trust funds, etc., on the last schedule or on a separate sheet, the total amount earned by the United States, the total amount refunded (for which there are supporting refund vouchers), and the schedules and summaries forwarded to the disbursing officer. The approved schedule will be accepted by the disbursing officer as his authority for transferring to the regular account the total amount shown thereon as earned by the United States. The original schedules and refund vouchers will be forwarded with the accounts of the disbursing officer to the General Accounting Office to support the entries in the regular and special deposit accounts, respectively. 8. Transfers to regular account, not involving refunds, when numerous and regularly made, need not be scheduled in detail on Standard Form No. 1046 but may be scheduled by group totals, the inclusive receipt or reference numbers and date of schedule of collections to be given in such cases. EXCEPTIONS 9. These regulations are not to be construed as applying to the collection, deposit or accounting for customs or internal-revenue receipts, District of Columbia taxes, postal funds, or to the scheduling of remittances made direct to any disbursing or collecting officer who takes them up on Standard Form 1026. 10. It is essential that all deposits made to the credit of the Treasurer of the United States for credit to an appropriation, revenue, or trust fund account be covered in the Treasury without unnecessary delay, and all depositing officers are enjoined when making such deposits to state clearly the correct title of the fund, giving in doubtful cases such information as will disclose its character and identify the fund involved. Administrative offices will keep their field services fully advised of the character of the funds which they receive and the proper titles and purposes of the various fund accounts to assist them in designating moneys for cover in. GENERAL INSTRUCTIONS 11. Reproductions of the following standard forms to be used in connection with the foregoing procedure are attached to these regulations: Form 1044, Schedule of Collections, 8 by 101⁄2. Form 1045, Summary of Collections. Form 1046, Schedule of Transfers and Refunds, 8 by 101⁄2. Form 1047, Public Voucher for Refunds (original) (letter form). Form 1048, Public Voucher for Refunds (memorandum) (letter form). Form 1049, Public Voucher for Refunds (original) (tabular form). Form 1050, Public Voucher for Refunds (memorandum) (tabular form). 12. Upon receipt of these regulations each department and independent establishment is requested to make requisition at once upon the Public Printer for a supply of any of the standard forms herein prescribed, at the same time authorizing him to destroy or otherwise dispose of old plates and type matter pertaining to such forms now in use. In so doing it is understood and agreed by said de partments and establishments that they thereby consent to the plan of combining all the requisitions submitted and printing one edition for each of the forms, to be placed in stock at the Government Printing Office, subject to their order, and that they authorize the Public Printer to prorate the cost of printing and render bill against each department and establishment for its proportionate share on the basis of the number and kind of blanks ordered by it. This procedure will be followed at the beginning of each fiscal year or oftener as may be required by the Public Printer. The certification by the Public Printer, or by his authority, that the blanks covered by a bill have been printed and placed in stock subject to order of a department or establishment concerned, or partly placed in stock and partly delivered to said department or establishment, as the case may be, may be accepted as evidence of delivery within the meaning of section 3648 of the Revised Statutes, and if otherwise correct, may authorize payment of the bill as provided by law. A department or establishment may order printed on the standard forms of schedule to be used by it the name of said department or establishment and bureau thereof and the name, title, or rank and station of the finance officer; and on the standard forms of public voucher for refunds, the name and location of the said department, establishment, or bureau thereof. On the schedule of collections used for special deposits, the words "Special Deposit Account" may be ordered printed immediately under the title of the standard form. J. R. MCCARL, Comptroller General of the United States. |