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Document Creation Date: 
November 11, 2016
Document Release Date: 
April 21, 2000
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PDF icon CIA-RDP58-00453R000100200004-9.pdf197.17 KB
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 ' to the allotment has been 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