ACCOUNTING AND REPORTING OF CASH COLLECTIONS

• Document Type: CREST
• Collection: General CIA Records
• Document Number (FOIA) /ESDN (CREST): CIA-RDP58-00453R000100200004-9
• Release Decision: RIPPUB
• Original Classification: S
• Document Page Count: 4
• Document Creation Date: November 11, 2016
• Document Release Date: April 21, 2000
• Sequence Number: 4
• Content Type: DISP

VIA I R
Sanitized - Approd For` Release : CIA-RDP5
M0. D02QQ..,04-9
To
l 'inance Division
S r (General .1 /lainistrative/Finace
(Specific: Accounting and
Aeparting of Cash Collections
'Thera is Outlined herein a cosprebrnaive list or
the
resulting in caash collections by field stations
u various transactions
ps that are to be tollowwd in the Z and the acco ntlag
actions. otd,ing and rreporting or such
1. des ar Carle Dailea$ions
The various traoact io" resaltigg in cash collactions
emly:
Bay be coasidered, as tbxve distinct groqW; , all into
B. //1Co it *tiol~g repmentins refund, of .
Job. Coles YiaUS B?Abjftt to
api~. jan
a~atian. 2*12"rSeaanU to an
~' ~o~ec$ions
available for use by the 1(fiiscsl l fixationReceipts which are not
.
A. ftan"g of transactiocns considered in
for this purpose are as fo711rn.., the natuta of a rstlmd
Cl) 1eru srep esenti recoveries of worts air
~3 taeats of a.o is Preeviousiy charg _ . ?s~,r
Proce , from sauce to
iteaa and pays for eex ri WOrldeds Stich as:
(a) Sale of gasoline, oil, andricaats:
fib
0) laundry ) Sale of fond, mesas, and, commissary supplies.
(d) pAst4LI and I4dgiW
(e) obarg"
?
. __ and rpais services.
O_s for pens naL, use of official vehicles.
"(3) Proceeds of insusaMe clams to repairs made or to be ss t,o the dammer
a 'er of the coat of
ar'llaaisatian property. ftfunds
frM by Saes of exoe@& a meation
cow orllanizatian. recei d by t1lesie
Sanitized - Approved For Release : CIA-RDP58-00453R000100200004-9
 Sanitized - proved For Rel DPW 00453R000100200004-9
(5) Arturn of fuWs the ligutaatiap of proaects4ub ch can
be clearly assoc with an active fiscal year ovyzapriation
or *dn be applied agsthst an advance aade to
the project v~Lthi4: the cnrv t or two previous fiscal years.
8. The foae+fgainp tram pacti ous; if related to e:pe~ditmres aade by the
stun, small be #cef]a cted as a reverse azp.madita+e against the
spp~Liasbin allotaa-t.
C . ~rw>paatiaos of this pertaining to e,pfnditurfs merle by
Beall eazrters sball. be. ;A Id to Read pr~opezly identified
and Cross r fereno d ai the di ture, authorization
or citaation, if awe ilaa le.
III. Collaecttons 8db to : cation as Asisbuvrsensnt to an ton
25X1A2d1
A. Transactions in this c4tegory repa~esent collections that may resalt
in l+Neeads being av4for use by the Agency if certain conditions
are aft, but which are at available for use by field stations v til
advised that 'reiwh.rs to the allotment has been foan.ally
affected.
B. aecaemples of transastiaar#e included in this category are as follow
(1) Proceeds of soles of organisation-owned motor vehicles and
other iteems of prc4 erty, other than real estate, which have
been or are to be replaced by slut lar Item.
(2) Proceeds received *overing the cost of material procured as
an accomesodatjon fbr individuals or groups in relation to the
mission of this organisation.
(3), A~einbur~saammeni recid covering reimmrsable details of
esployess or for Oecial services or supplies provided to
other _ cations
C . Transactions of tug type shall be reported as 1liscellaosous Recsip~ts
in the pow ribed *che6ple, but doll be shown in a separate
grate
wit cc l ate data ;for each transaction and e o lets description
of Oa itans or In this commotion transactions relating
to sales of persona y subject to possible zeplsaaaetnt sbail
cantilin infoarmatiome as the project that was controlling the
parvporty; as well as citing the authority received from Besdquurtestie
covering the sale of property.
ltitan les of transastiono included in this category are as foldlo :
(1) Refunds of expensed pertaining to lapsed appropriations.
(2c x+provsved or For&A A of
Rs elease
Sanitize -Approved K-*M-8-00453R000100200004-9
 Sanitized - App red For R DP58-0453R000100200004-9
Page 3
(3) Proceeds of sales Of surplus personal property' Proceeds of sal age.
(5) Return of f mdlt !tea the liquidation of projects where
the funds ass not =;identiflabls to a specific fiscal year
or pertain to 3=4 6d appropriat-iOns.
(6) rands identified. 810 net profits of projects.
(7) Interest on loans and notes.
(8) Wsndtalls.
(9) 1910 Aecdpts not identifiable.
(lo) Other receipts; e . , proceeds tray vemdIng arcbin" which
are not owned by a .oyes g ups ea after collections for
which no expense.l been or is conteaplatsd to be incnrx'ed.
a. Transactions of tb$s steal]. be reported as Dliscellaneous
in the ps'*sc schedule, but h. l be shown in m
Recall"
separate wit catletae data. for each transaction.
grmw
V. Revision Class v and Reportin8 Procedwre
Revision is being made-to the Clans A Accounting and Reporting
Procedui s consistent with the procedures outlined herein.
25X1 A9a
Distribution:
3 Field
2 Area Division
2 JD Registry
FD/REW:,lart
25X1A9a
iC
Sanitized - Approved For Releas? ?'''^ Q^P58-00453R000100200004-9
 -S~Sua"rt~tl~red~Yi~ppro d Re,I set DPI Rr "RO 1~4.,,
Sanitized - Approved For Release : CIA-RDP58-00453R000100200004-9