[Fiscal Accounting for Field Installations]
[From the U.S. Government Publishing Office, www.gpo.gov]

^>z.35:^-7m/3 .NON-CIRCULATING
WAR DEPARTMENT TECHNICAL MANUAL
FISCAL ACCOUNTING
FOR FIELD INSTALLATIONS
WAR DEPARTMENT
OCTOBER 1946
NTSU LIBRARY
WAR DEPARTMENT TECHNICAL MANUAL
T M 14-702
This manual supersedes TM 14-702, 1 July 1945
FISCAL ACCOUNTING
FOR FIELD
INSTALLATIONS
WAR DEPARTMENT . .	OCTOBER 1946
United States Government Printing Office
Washington : 1946
WAR DEPARTMENT Washington 25, D. C., 1 October 1946 TM 14-702, Fiscal Accounting for Field Installations, is published for the information, guidance, and compliance of all concerned.
[AG 300.7 (1 Oct 46)]
By order of the Secretary of War :
Official :
EDWARD F. WITSELL
Major General
The Adjutant General
DWIGHT D. EISENHOWER
Chief of Staff
Distribution :
AAF (5) ; AGF (5); Def Comd (50) ; AAF Maj Comd (10); Tech Sv (Fiscal) (10); Adm Sv (Fiscal) (10) ; Class I, II, III Instls (5) ; Gen & Sp Sv Sch (2); A (2); A (ZI) (Fiscal) (10).
For explanation of distribution formula, see FM 21-6.
FOREWORD
This issue of TM 14-702, Fiscal Accounting for Field Installations, 1 October 1946, represents a complete revision of the manual issued under the same symbol and title as of 1 July 1945; accordingly, the provisions of this issue supersede the requirements of that previous issue.
Changes to this manual will be supplied on a page basis, and will be published as required. As change pages are received they will be inserted in their proper places, and the replaced pages destroyed.
Each page of the manual bears a date in its upper inside corner.
This date is the date of the publication. Pages which represent changes will carry the date of the change and the number of the change. For example, “C 1 (date),” “C 2 (date),” etc.
Paragraphs are numbered consecutively throughout the manual. Paragraphs carrying decimal suffixes indicate newly added material; for example, a paragraph number 12.1 represents the first main paragraph following paragraph 12.
Pages are numbered consecutively throughout the manual. If new pages are added within the manual, the added pages will carry alphabetical suffixes, “A,” “B,” “C,” etc. For example, if a new page is added between 10 and 11, the page will be numbered 10A. A second additional page in the same place would be numbered 10B, etc.
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TM 14—702
CONTENTS
Paragraphs Page
CHAPTER 1. BASIC PRINCIPLES OF THE MANUAL................................. 1-12	1
CHAPTERS. CONCEPT OF OBLIGATIONS..........................................13-17	* 3
CHAPTER 3.	METHODS OF MAKING FUNDS AVAILABLE FOR OBLIGATION...............18-22	7
CHAPTER 4.	ACCOUNTING FOR ADMINISTRATIVE ALLOTMENTS AND PROCUREMENT ALLOTMENTS RECEIVED....................................................  23-35	10
CHAPTER 5.	ADJUSTMENTS IN FISCAL RECORDS................................. 36-57	16
CHAPTER 6.	INTERDEPARTMENTAL AND INTERSERVICE TRANSACTIONS Section I. General.......................................................... 58	20
II.	Interdepartmental transactions............................... 59-69	20
III.	Interservice transactions.................................... 70-78	29
CHAPTER 7.	ACCOUNTING PROCEDURES COVERING CLAIMS ORIGINATING UNDER SPECIFIC ALLOTMENTS.................................................... 79-105	33
CHAPTER 8.	ACCOUNTING FOR ADVANCE PAYMENTS TO AND RECOUPMENTS FROM WAR DEPARTMENT CONTRACTORS............................................ 106-114	39
CHAPTER 9.	RECONCILIATIONS............................................. 115-118	44
CHAPTER 10.	YEAR-END FISCAL PROCEDURES................................. 119-125	45
CHAPTER 11.	REPORTS TO BE COMPILED. . . ..............................  126-129	48
CHAPTER 12.	COLLECTIONS Section I. Categories and examples of collections...................... 130-136	51
II. Accounting for collections................................. 137-147	53
CHAPTER 13.	FILING PROCEDURES.......>.................................. 148-159	57
CHAPTER 14.	DISPOSITION OF ACCOUNTING RECORDS AND FILES OF DEACTIVATED INSTALLATIONS........................................................... 160-167	60
APPENDIX I. ALLOTMENT LEDGER (OBLIGATIONS) (WD AGO FORM 14-85) AND ALLOTMENT LEDGER (COMMITMENTS) (WD AGO FORM 14-102)................................... 62
II.	SUBALLOTMENT (WD AGO FORM 14-106).................................   65
III.	OBLIGATION AUTHORITY (WD AGO FORM 14-114)........................... 66
IV.	PURCHASE REQUEST AND COMMITMENT FORM (WD AGO FORM 14-115)............ 68
V.	MISCELLANEOUS OBLIGATION DOCUMENT (WD AGO FORM 14-84)............... 69
VI.	PARTIAL PAYMENT RECORD (WD AGO FORM 14-83)........................... 70
VII.	REGISTER OF OBLIGATIONS INCURRED (WD AGO FORM 14-31)................. 71
VIII.	REGISTER OF EXPENDITURES (WD AGO FORM 14-32)........................ 72
IX.	CONTROL REGISTER OF TRANSACTIONS (WD AGO FORM 14-103)................ 73
X.	COMMITMENT CONTROL SHEET (WD AGO FORM 14-119)........................ 74
XI.	CORRECTION VOUCHER (WD AGO FORM 14-37)............................... 76
XII.	ADVICE OF CORRECTIONS (FD FORM 32)................................... 77
XIII.	TRANSFER ADJUSTMENT VOUCHER (WD AGO FORM 14-104).................... 78
XIV.	MISCELLANEOUS ADJUSTMENT DOCUMENT (WD AGO FORM 14-105)............... 79
XV.	RECORD OF ADVANCE PAYMENTS (WD AGO FORM 14-122)...................... 80
XVI.	REPORT ON STATUS OF ALLOTMENTS (CONSOLIDATED) (WD AGO FORM 14-121):........................................:............................	81
XVIL	REPORT ON STATUS OF ALLOTMENTS (PROJECT ACCOUNT LEVEL) (WD AGO FORM 14-120)............................................................... 83
XVIII.	REPORT ON STATUS OF ADVANCE PAYMENTS (WD AGO FORM 14-96)............ 85
XIX.	REGISTER OF COLLECTIONS (WD AGO FORM 14-33).......................... 87
XX.	SAMPLE FIGURES....................................................... 89
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TM 14-702
This manual supersedes TM 1^-702, 1 July 19^5
CHAPTER I
BASIC PRINCIPLES OF THE MANUAL
1.	Purpose of Manual
This manual has been developed to provide a uniform system of fiscal accounts and reports for all field fiscal organizations in the War Department, and for operating agencies when acting in the capacity of field organizations. The accounts and reports provided herein are designed to simplify existing procedures; to provide effective controls over the use of appropriated funds; and to facilitate the preparation of financial reports for internal administration and for higher echelons.
2.	Applicability of Manual
The manual is applicable in its entirety to all class I, II, and III installations. The manual is also applicable to installations operating in oversea theaters and departments or bases outside the continental limits of the United States.
3.	Report Forms
The report forms and account forms prescribed in the manual are intended as the only forms to be used in the War Department for the respective purposes for which they are designed. Except as provided in paragraph 4, no other forms serving the same purposes will be used by field installations.
4.	Use of Mechanical Equipment
a. The accounting forms provided herein and the instructions pertaining thereto are based upon manual operation. This does not preclude the use of mechanical accounting equipment if the volume of accounting transactions is such as to warrant and require mechanical operation. However, installations already utilizing mechanical accounting equipment for fiscal accounts will be required to adopt whatever standard procedures and forms are ultimately approved by the Chief of Finance for the particular type of equipment being utilized. All duplication between manual and bookkeeping machine records will be eliminated.
5.	For the acquisition of new or additional bookkeeping machine equipment for fiscal operations covered in the manual, prior approval is required as follows:
(1)	In respect to the proposed acquisition of equipment, there will be obtained appropriate administrative approval from the major command having jurisdiction, or in case of a delegation of such approval authority, from the operating agency to which it has been delegated.
(2)	In respect to the proposed mechanical accounting system, it will be ascertained that the system has the approval of the Chief of Finance.
5.	Relationship to Other Accounting Records and Reports
The accounting records and procedures prescribed herein, together with the records'and procedures prescribed in TM 14-701, constitute a unified fiscal accounting system for the military establishment which is consistent with the requirements of Executive Order No. 8512 and regulations issued thereunder. The provisions of this manual are limited to the forms and procedures involved in accounting for and reporting on appropriated funds at field installations; they are not intended to cover the accounting performed or reports prepared in connection with nonappropriated funds, nonexpendable property, stock control procedures, cost accounts, or any other authorized accounting activity.
6.	Extent of Accounting Records and Reports
The fiscal accounting records and procedures prescribed herein will constitute the basic accounting control of appropriated funds at field installations. No field installation will maintain or be instructed to maintain fiscal accounts or to render fiscal reports covering commitments, obligations, and expenditures in any greater detail as to account classification than
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is provided in TM 14-700, in respect to the appropriations involved. No accounts will be maintained or reports submitted by any field installation broken down by object classification except that a segregation of personal services (object class 01) from all other classifications may be maintained and reports made thereon if required by the operating agency having command jurisdiction over the installation. The provisions of this paragraph are not intended to preclude the maintenance of such additional records or the preparation of such financial or statistical reports as may be prescribed by a major command for management purposes in accordance with the provisions of TM 14-701.
7.	Alternative Procedures Prescribed
In respect to certain accounting and reporting procedures prescribed herein, alternative methods and/or forms are provided. For example, either of two forms of the allotment ledger and either of two forms of the monthly report on the status of allotments are authorized for use in accordance with applicable provisions in the text or related appendix. Consistent with such authority as may be delegated by the headquarters of each major command, each operating agency will issue instructions to the installations under its command jurisdiction as to which alternative procedures and/or forms included herein will be used by such installations.
8.	Responsibility for Field Fiscal Functions Primary responsibility for accomplishment of field fiscal functions, including fiscal accounting and reporting functions, rests with the designated fiscal officer for the installation (sometimes referred to as the fiscal director, budget and fiscal officer, etc.). All such fiscal officers will be governed by the applicable provisions of the manual.
9.	Supervision of Fiscal Activities
Immediate supervision of fiscal activities at field installations in the zone of interior is charged to the army commanders or Commanding General of the Military District of Washington with reference to class I installations, to the chiefs of administrative and technical services and other operating agencies with reference
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to class II installations, and to the commanding generals of AAF commands with reference to class III installations. Immediate supervision of fiscal activities at field installations operating in oversea theaters or outside the continental limits of the United States is charged to theater commanders. Fiscal activities at all installations are subject to over-all technical supervision by the Chief of Finance in his capacity as technical staff officer of the War Department.
10.	Termination
For definitions of the terms used in the manual, see chapter 1 of TM 14-700.
11.	Cut-Off Dates
Where reference is made herein to an accounting period, or where reports or other information are required to be compiled for a definite period, all accounting documents pertaining to the transactions of that period which are available as of the end of that period will be included and no cut-off date will be established which will occasion the omission of any such available and applicable documents for any transactions or period prior to the end of the period.
12.	Subsequent Revisions
As experience is gained with the provisions of this manual, possibilities for improvement in certain of the procedures and/or forms undoubtedly will be developed. As such possibilities become evident, suggestions or recommendations relating thereto should be submitted through command channels to the Chief of Finance. On the basis of such suggestions, recommendations or other factors, changes in the provisions of the manual will be published and supplied on a page basis. It is emphasized that representatives of higher echelons of command visiting field installations for the purpose of conducting inspections, studies, surveys, etc., are not authorized to approve any deviations from the provisions of this manual, as may be amended, or to approve changes in or substitution of any of the optional procedures and/or forms provided herein and used by an installation pursuant to instructions from higher authority.
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TM 14-702
CHAPTER 2
CONCEPT OF OBLIGATIONS
13.	Definitions
As defined in TM 14-700, obligations incurred consist of the total net amount of obligations which have been established against an appropriation or fund during a given period of time.
14.	Types of Obligations
The following types of obligations occur frequently throughout the War Department and, unless there are specific regulations or statutory provisions to the contrary, the following principles will be observed in determining and recording obligations:
a.	Personal Services. Amounts earned by individuals to the close of the applicable accounting period. Estimated compensation for personal service to be performed during subsequent portions of the fiscal year will not be considered as an obligation. When a pay roll covers a pay period falling within 2 months, the proportionate amount accruing within each month will be recorded as an obligation applicable to that month. Accrued annual leave is not to be considered as an obligation, except terminal leave (leave accumulated and due to a separated employee). Amounts representing the value of allowances furnished in kind, pursuant to law (such as for subsistence and quarters), must not be included in the obligations established for personal services. (Obligations for the supplies or services represented by such allowances should be established in the appropriation and allotment accounts applicable thereto.) Accordingly, when deductions are made for allowances furnished in kind, the obligation will be represented by the amount to be paid to the employee, plus the amounts of any deductions of a type requiring an expenditure from the appropriation, such as retirement deductions, bond deductions, withheld taxes, etc.
b.	Travel. Travel expense (estimated to the extent necessary) for the full travel expense involved in a trip which commenced prior to the
close of the applicable accounting period even though not completed at that date. The obligation for travel expense will include subsistence or per diem, transportation purchased, and all other allowable expense items, including reimbursement for the use of privately owned vehicles. The amount of the obligation will be computed as follows:
(1)	Where a definite itinerary is prescribed in the travel authorization, the full expense of the trip will be estimated on the basis of the itinerary and the allowable expense items.
(2)	Where a blanket travel authorization is involved, that is, where no definite itinerary is prescribed, the amount to be obligated will represent the estimated travel expense to the close of the succeeding accounting period.
(3)	If the obligation for travel expense originates under an appropriation which expired for obligation prior to completion of the trip, only that portion of the obligation incurred prior to the expiration date will be charged to the expired appropriation and the remainder will be charged to the appropriation available during the subsequent period in which the remainder is incurred.
c.	Transportation of Things. The anticipated expenditures for services performed or to be performed under United States Government bills of lading issued to carriers or under contracts entered into for transportation. This includes estimated transportation costs where special statutory provisions authorize establishment of an obligation for transportation not yet contracted for at the end of the fiscal year.
d.	Communication Services and Utilities Services. Anticipated expenditures for services performed to the close of the accounting period. In those cases where the period covered by the charge begins in one fiscal year and ends in another, the entire amount of the payment may be treated as an obligation against the ap
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propriation current at the end of such period (31 U. S. C. 666A).
e.	Rents. Anticipated expenditures for services performed under rental agreements to the extent that such expenditures are chargeable to current appropriations. If the agreement may be canceled by giving advance notice of not less than a specified period, the amount of the obligation will represent the accrued rental plus an amount sufficient to cover the required period of advance notice of cancellation. In the case of so-called “price agreements” for the rental of equipment or other property whereunder the Government assumes no specific obligation, only the orders actually placed thereunder will be considered as obligations.
f.	Printing and Binding, Other Contractual Services, Materials and Equipment. Anticipated expenditures for deliveries received or to be received or for services performed or to be performed under all contracts, including the following:
(1)	Cost-plus-a-fixed-fee contracts. The total estimated cost of such contracts plus the total fixed fee. The amount will be recorded at the time the contract is let and subsequent adjustments upward or downward in the amount of the estimated cost or the fixed fee will be reflected in the records as the adjustment occurs.
(2)	Letters of intent. The total amount specified in a letter of intent authorizing the contractor to proceed with work or services and binding the Government therefor. If the letter or a portion thereof merely indicates an intention on the part of the Government to enter into a contractual relation at a later date, the amount so indicated will not be considered as an obligation.
(3)	AU other contracts. The total amount thereof. In the case of so-called “price agreements” whereunder the Government assumes no specific obligation, only orders actually placed thereunder will be considered as obligations.
(4)	Purchase orders. The amount of a purchase order for material or service not elsewhere recorded as an obligation.
(5)	Interdepartmental and interagency orders. The total amount of orders issued:
(a)	Pursuant to section 601 of the Economy
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Act (see 31 U. S. C. 686, and pars. 58 through 78 of this manual.)
(&) Which authorize the Government Printing Office to proceed with particular jobs.
(. Commitments Authorized. Installations which have been authorized by the operating agency having command jurisdiction to use WD AGO Form 14-102 will record the amounts of commitments against available funds on the basis of WD AGO Form 14-115 (Purchase Request and Commitment Form) and other documents prescribed as commitment forms. An explanation of WD AGO Form 14-115 is included as appendix IV. Obligations not preceded by a formally recorded commitment document will be recorded concurrently with the obligations as commitments authorized. All adjustments to recorded obligations and expenditures will also be recorded as adjustments to the related commitments. Canceled commitments and other adjustments representing reductions of previously recorded commitments will be entered in the accounts as contra (reverse) entries.
c. Obligations Incurred. (1) Since allotment advices prescribe limitations upon the amount of obligations which may be incurred, the several allotment ledger accounts should be charged with all known obligations as they are incurred (see pars. 13 through 17 for the concept of obligations and the principles for determining, or estimating if necessary, the amounts of obligations incurred). Obligations are generally represented by the following documents which should be recorded in the accounts prior to or simultaneously with their release to contractors, vendors, etc.:
(a) Purchase orders.
(&) Service contracts.
(c) Rental contracts.
(. Appropriation limitations.
c.	Allotment accounts.
d.	Project accounts.
e.	Object class codes.
/. Station numbers of fiscal installations.
g.	Appropriation reimbursements.
h.	Appropriation receipts (special and trust funds).
i.	Miscellaneous receipts (General Fund).
42. The following procedures will be applicable for the initiation and processing of adjustments when the error involved is discovered by a field installation.
a. If the error is discovered by the field installation maintaining the account affected, the correction voucher will be prepared by the fiscal office of that installation pursuant to the instructions contained in appendix XI. An individual WD AGO Form 14-37 must be prepared for each disbursing officer’s account involved, and for each type of transaction (disbursement or collection) being adjusted.
5. If the erroneous classification is to an appropriation or appropriation limitation, regardless of whether or not allotment accounts, project accounts, object class codes, or fiscal station numbers are affected, a separate form will be prepared for each voucher being adjusted. An exception is made to this rule for adjustments of the trust fund receipt account 218135.2, Contributions, Civil Service Retirement and Disability Fund, in which case the form may be
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TM 14-702
prepared to cover more than one voucher within the same accounting period of the disbursing officer. In either case the form will be—
(1)	Prepared in quadruplicate;
(2)	Transmitted in triplicate to the disbursing officer who accounted for the original item, for his concurrence and signature;
(3)	Certified by the disbursing officer and forwarded in triplicate by him to the Accounting Division, Army Finance Center;
(4)	Used by the Accounting Division, Army Finance Center, as a basis for effecting the required adjustment;
(5)	Validated by the Accounting Division, Army Finance Center, to show the date the adjustment was taken into the accounts of that office, after which a validated copy will be returned, through the disbursing officer involved, to the fiscal office of the installation maintaining the account.
c.	If the erroneous classification affects allotment accounts, project accounts, object class codes, fiscal station numbers, or appropriation reimbursement accounts, but involves only one field installation and does not affect appropriations or appropriation limitations, the form may be prepared to cover more than one voucher and more than one accounting period of the disbursing officer concerned, and will be—
(1)	Prepared in tripli cate;
(2)	Transmitted in duplicate direct to the Accounting Division, Army Finance Center;
(3)	Validated by the Accounting Division, Army Finance Center, to show the date the adjustment was taken into the accounts of that office, after which a validated copy will be returned to the fiscal office of the installation maintaining the underlying allotment account.
d.	If the correction voucher involves the allotment accounts of two field installations, but does not affect appropriations or appropriation limitations, it will be—
(1)	Prepared in quintuplicate;
'	(2) Transmitted in original and three copies to the other field installation involved for approval ;
(3)	Forwarded by the latter installation in original and two copies to the Accounting Division, Army Finance Center;
(4)	Validated by the Accounting Division, Army Finance Center, to show the date the adjustment was taken into the accounts of that office, after which a validated copy will be returned to each of the installations involved.
e.	If the correction voucher involves different appropriations and the allotment accounts of two field installations, it will be—
(1)	Prepared in sextuplicate;
(2)	Transmitted in original and four copies to the other field installation involved for approval ;
(3)	Thereafter transmitted by the latter field installation in original and three copies to the disbursing officer who accounted for the original item for his concurrence and signature;
(4)	Transmitted by the disbursing officer in original and three copies to the Accounting Division, Army Finance Center.
(5)	Validated by the Accounting Division, Army Finance Center, to show the date the adjustment was taken into the accounts of that office, after which two validated copies will be returned to the disbursing officer for distribution to each of the installations involved.
f.	If the adjustment involves only station numbers or if the adjustment as stated on the form is obviously correct and proper and, in the absence of controversial factors, approval by the fiscal officer of the other field installation concerned would be merely routine, the fiscal officer of the initiating installation is authorized to sign for both field installations in the spaces indicated for such approval.
43. General Accounting Office notices of exception requiring adjustment of classifications to appropriations or appropriation limitations are directed by that office to> the disbursing officer in whose accounts the exceptions are taken. In such cases the disbursing officer will request the preparation of the necessary WD AGO Form 14-37 by the fiscal officer of the installation maintaining the underlying allotment account. Such preparation, and the subsequent processing of the form, will be accomplished in accordance with the provisions of paragraph 423.
44. a. The following types of transactions are not applicable to field fiscal accounts and copies
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of the accomplished vouchers involved are not transmitted to field installations by disbursing officers:
(1)	Appropriation reimbursements.
(2)	Appropriation receipts (special and trust funds).
(3)	Miscellaneous receipts (General Fund).
(4)	Transactions affecting open allotments.
1)	. In the event adjustments of these types of transactions are required, they may be initiated either by disbursing officers or fiscal offices of installations or agencies discovering the errors, by means of WD AGO Form 14—37. Processing of such forms will be in accordance with paragraph 42.
45.	When adjustments are processed to correct expenditures or collections which were cleared through the accounts of disbursing officers whose retained records have been sent to the Central Retained Accounts Office, the latter office will act in the capacity of the disbursing officer in complying with applicable portions of the procedures provided in this chapter.
46.	Adjustments made on WD AGO Form 14-37 which relate to discontinued or superseded account classifications will be converted to and recorded as applicable to the related current account classifications shown in the War Department Fiscal Code as being available for obligation and/or expenditure.
47.	An explanation of WD AGO Form 14—37 is included as appendix XI.
48.	FD Form 32 (Advice of Corrections)
The advice of corrections is prepared by the Accounting Division, Army Finance Center, for initiating corrections in the account classifications of transactions shown on documents processed by these offices. Copies of the form received by field installations will be used as posting media for effecting necessary corrections in the accounts maintained at the installations. Copies transmitted through disbursing offices will be used by disbursing officers in referencing their retained copies of the documents involved in the correcting adjustments.
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49.	In the case of adjustments involving an appropriation or an appropriation limitation, the FD Form 32 will be transmitted to the field fiscal office (s) involved through the disbursing officer in whose accounts the erroneous expenditure or collection voucher was processed.
50.	If an adjustment stated on a FD Form 32 is concurred in by the fiscal officer in whose accounts the adjustment is intended to apply, appropriate entries will be made in the fiscal accounts and no further action will be required. If, however, the fiscal officer does not concur in the adjustment as stated on the form, the indicated entries will not be made in the fiscal records, and the fiscal office will initiate and process a reversing adjustment on WD AGO Form 14-37.
51.	An explanation of the Advice of Corrections, FD Form 32, is included as appendix XII.
52.	WD AGO Form 14-104 (Transfer
Adjustment Voucher)
The transfer adjustment voucher will be used as the accounting document to cover the transfer of goods or services when related charges for obligations or expenditures are authorized to be transferred between allotment, project or object accounts within the same appropriation. It may involve the accounts of one or more field installations. The form is also designed for use in effecting transfers to the account “Reserve for Settlement of Claims” (ch. 7) and for use in effecting other transfers as may be authorized under special procedures. This form will not be used in any case for adjustments affecting two appropriations or for the correction of errors in account classifications. When errors are involved in transfers accomplished by the transfer adjustment voucher, a supplemental WD AGO Form 14—104 will be prepared to accomplish the correction.
53.	If the accounts of two field installations are affected, the transfer adjustment voucher will be prepared in the fiscal office of the installation maintaining the account (s) to be credited.
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54.	In the use of this form in connection with the processing of claims (ch. 7) or in connection with other special procedures involving transfers between accounts under the same appropriation, instructions as. to the number of copies to be prepared and their distribution, together with other pertinent requirements relating to the form, are included with the separately stated procedures applicable to such special uses. Except in those cases, the form will be prepared and transmitted as indicated in a and 1} below.
a. If the transfer adjustment voucher affects the accounts of only one installation, it will be—
(1)	Prepared in triplicate;
(2)	Forwarded in original and one copy to the Accounting Division, Army Finance Center;
(3)	Validated by the Accounting Division, Army Finance Center, to show the date the adjustment was taken into the accounts of that office, after which a validated copy will be returned to the installation involved.
1). If the transfer adjustment voucher involves the accounts of two field installations, it will be—
(1)	Prepared in quintuplicate;
(2)	Transmitted in original and three copies to the other field installation involved for approval as to funds charged;
(3)	Thereafter forwarded by the latter field installation in original and two copies to the Accounting Division, Army Finance Center;
(4)	Validated by the Accounting Division, Army Finance Center, to show the date the adjustment was taken into the accounts of that office, after which a validated copy will be returned to each of the installations involved.
55.	An explanation of WD AGO Form 14-104 is included as appendix XIII.
56.	WD AGO Form 14—105 (Miscellaneous
Adjustment Document)
This form will be used as the posting medium in making corrections and/or transfer adjustments which can be fully accomplished in the accounts of a single field installation. It is exclusively a form for internal use at a field installation and is not intended for routing between offices or for use in any instance involving entries in the accounts at two field installations, a disbursing office, the Accounting Division, Army Finance Center.
57.	An explanation of WD AGO Form 14-105 is included as appendix XIV.
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CHAPTER 6
INTERDEPARTMENTAL AND INTERSERVICE TRANSACTIONS
Section I. GENERAL
58. Applicability and Purpose
a. The provisions of this chapter are applicable to any agency or component of the War Department which places or accepts orders under section 601 of the Economy Act (31 U. S. C. 686).
&. Specifically, section 601 of the Economy Act authorizes the various agencies of the Government to enter into transactions with each other when it is determined to be in the best interests of the Government, that is, when one agency is better equipped to procure or furnish goods, materials, or services than is another and the goods, materials, or services involved cannot be furnished as conveniently or as cheaply by private agencies.
c.	The Act also provides for reimbursement between agencies for such transactions and contains instructions for the methods of financing the transactions and for disposing of the proceeds of the reimbursements. The provisions of the Act apply to transactions between War Department agencies and other Federal agencies (hereinafter referred to as interdepartment transactions) as well as to transactions between operating agencies or installations under jurisdiction thereof within the War Department (hereinafter referred to as interservice transactions) .
d.	Since the methods of accounting for and, in certain instances, financing of transactions may vary depending upon whether the transaction is interdepartmental or interservice, these two types of transactions are treated separately in this chapter, interdepartmental transactions being covered in section II and interservice transactions in section III.
e.	Regardless of whether a transaction under section 601 of the Economy Act is handled by an operating agency or a field installation of the War Department, the agency or installation involved will be considered as acting in the capac
ity of a field installation, and as such, will observe the provisions of this chapter.
/. In accordance with the terminology shown on the standard forms used in both interdepartmental and interservice transactions, the term “Billing office” is used in this chapter to designate an operating agency of the War Department, an installation under the jurisdiction thereof, or an operating component of another Federal agency which performs services or furnishes articles and receives therefor advance payment (s) or reimbursement. The term “Office billed” is used to' designate a similar agency, installation, or component which receives such services or articles and makes advance payment (s) or effects reimbursement therefor.
Section II. INTERDEPARTMENTAL TRANSACTIONS
59.	General Types of Interdepartmental Transactions
a.	Interdepartmental orders placed or received by War Department components may be financed in either of two ways:
(1)	Advance payments may be made by the ordering agency. Such advance payments are established in a working fund account by the Treasury Department and are available to the supplying agency through regular channels for allotment and direct obligation at field installations or for charge by means of reimbursement vouchers in case the supplying agency’s own funds have been previously charged, or
(2)	The supplying agency may, pursuant to an agreement with the ordering agency, use its own funds, subject to reimbursement by the ordering agency at a later date by the use of reimbursement vouchers.
b.	Working funds may be established pursuant to an agreement between the War Department component and the other governmental agency involved or, in the absence of such
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agreement, by request of the supplying agency where circumstances make it impossible or undesirable that the funds of the supplying agency be used subject to reimbursement at a later date.
c.	It is the responsibility of the fiscal officer of each operating agency to supervise the performance of all agreements on account of which advances of funds are made to another governmental agency, or received from such agency prior to performance of the service or delivery of the supplies. In cases involving the acquisition of property, it is the responsibility of the fiscal officer of the operating agency concerned to furnish a copy of the receiving report or other document evidencing receipt of the property to the fiscal director of the army area or other command in which accounting for the property will be maintained.
60.	General Provisions for Reimbursement
a.	Provisions applicable to transactions with governmental corporations and the Government Printing Office or which affect nonappropriated funds or the general supply fund of the Procurement Division of the Treasury Department, are outlined in paragraphs 66 and 67. Except as otherwise provided with respect to such transactions, the accounting for reimbursements and advances will be accomplished by the use of Voucher for Transfers between Appropriations and/or Fund Accounts, Standard F orms:
(1)	1080—original disbursement voucher, white;
(2)	1080a—m e m o r a n d u m disbursement voucher, yellow;
(3)	1080b—collection voucher, blue;
(4)	1080c—memorandum collection voucher, green.
b.	Standard Form 1064 (Schedule of Disbursements) will be used for scheduling the transfer vouchers on Standard Form 1080 (Voucher for Transfers Between Appropriation and/or Fund Accounts) for payments; and Standard Form 1044 (Schedule of Collections) will be used for scheduling the collections made pursuant to such transfer vouchers on Standard Form 1080b (Voucher for Transfers Between Appropriation and/or Fund Accounts (Collection Voucher)).
c.	The several classes of transactions which will be consummated by the use of the Standard Forms prescribed in a above, together with an explanation as to the general procedures applicable, are as follows:
(1)	Surplus supplies and equipment for which payment is to be made by the receiving agency will be listed on the voucher form (or supporting documents) at their appraised value.
(2)	Special work and shop orders will be billed to indicate the unit price of such articles or services furnished or the value of personal services, materials, and other direct charges and overhead, comprising the total amount billed. When vouchers cover expenses incident to the use of equipment, the following certificate will be placed upon the statement of account:
“I certify that the amount billed herein represents cost as determined under section 601, act 30 June 1932 (47 Stat. 417).”
In those cases where the account is billed on the basis of unit costs, such as per hour, per day, per mile, etc., rather than by itemization of supplies and services, the unit price used should include all expenses of operation and maintenance but not the factor of depreciation.
(3)	Reimbursement for personal services performed by an employee of another governmental agency may be accomplished on the Standard Forms prescribed herein, provided an agreement for reimbursement was made prior to the rendering of such services. Copies of such agreements will be attached to the transfer voucher in support of the payment.
(4)	Supplies and equipment issued from stock on hand or due in will be listed on the vouchers, or supporting documents, under the caption “Issues from Stock.” The unit price of such items should be the average cost or a price computed on such basis as will insure proper reimbursement to the agency. On vouchers covering the transfer of property which indicate credit to an appropriation (as distinguished from miscellaneous receipts)., a certificate will be accomplished as follows:
“I certify that the appropriation to be credited has been or will be available for stock replacement of equivalent value.”
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In cases where supplies, materials, or equipment are furnished and replacement is not required the amount of funds involved will be scheduled for credit to the appropriate miscellaneous receipt account(s).
61.	Preparation and Completion of
Vouchers for Advance Payments
a.	When an operating agency of the War Department desires to secure an advance payment from another governmental agency, a request for an advance payment, supported by a copy of the agreement or other instrument covering the performance of services or the furnishing of materials, supplies, etc., will be submitted by the chief of the operating agency concerned to the Chief of Finance, who will be responsible for the preparation and submission of all documents necessary to secure the advance payment from the other governmental agency.
5.	When an operating agency of the War Department contemplates making an advance payment to another governmental agency, the transfer voucher for the making of such advance payment should be billed to the chief of the operating agency concerned by the billing office and should be supported by a copy of the agreement or other instrument covering the performance of services or the furnishing of materials, supplies, etc.
(1)	Upon receipt of the transfer voucher by the chief of the operating agency, a determination will be made that the correct amounts have been charged, that the information required to be shown is furnished, and that the necessary certificates are signed. Transfer vouchers which are incomplete will be returned to the billing office for completion. If the transfer voucher is properly executed and in order for payment, the fiscal officer of the operating agency will complete the transfer voucher by inserting in the spaces indicated therefor the paying office voucher number, allotment number, symbol and title of the appropriation, fund, limitation or project account to be charged and by certifying Standard Forms 1080 and 1080b for payment. Standard Form 1064 will be prepared in sextu-plicate. Standard Forms 1080 and 1080b, together with the original and 4 copies of Form 1064, will then be forwarded through the Chief
1 Oct 46
of Finance for payment by the Finance Officer, U. S. Army, Washington 25, D. C. Standard Form 1080a (Voucher for Transfer Between Appropriation and/or Fund Accounts—Memorandum) and one copy of Standard Form 1064 will be retained by the fiscal officer of the operating agency. One copy of Standard Form 1064 will be retained by the Chief of Finance.
(2)	The Finance Officer, U. S. Army, Washington 25, D. C., will number the Standard Form 1080 in the same sequence with regular disbursement vouchers and issue a check in favor of the Treasurer of the United States for the amount approved. Standard Form 1080 (accompanied by the original of Standard Form 1064), arranged in proper sequence with the regular disbursement vouchers, will be included in the disbursing officer’s accounts. The check, together with Standard Form 1080b, will be transmitted promptly to the billing office at the address indicated. The second copy of Standard Form 1064 will be kept by the disbursing officer as a retained voucher. The third and fourth copies of Standard Form 1064, completed as to the disbursing officer’s voucher reference, will be returned promptly to the fiscal officer of the operating agency and to the Chief of Finance, respectively, as advices of payment.
62.	Preparation of Vouchers for Sales by War Department
a. When an operating agency of the War Department or a field installation thereof furnishes supplies or services to another governmental agency, the billing for such items will, at the discretion of the chief of the operating agency concerned, be initiated by the fiscal office of that agency, by the fiscal office at a headquarters under administrative control of that agency, or by the fiscal office of the installation under its command jurisdiction which furnished the supplies or services. However, in the case of supplies or services furnished by a class I installation, billing will always be initiated by the fiscal office of the installation concerned and not by the army area headquarters having jurisdiction.
5. The fiscal office responsible for billing and effecting the collection will prepare transfer vouchers on Standard Forms 1080, 1080a (two copies), 1080b, and 1080c by showing thereon in
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TM 14-702
the spaces provided the bill number, the name (department or establishment) of the billing office and the office billed, descriptive information referred to in c below, and the collection accounting classification, consisting of the receipt or appropriation account symbol, the appropriation reimbursement account, and amount reimbursable thereto. The address of the installation or operating agency to which the remittance in payment is to be sent, and the name and symbol of the officer in whose accounts the amount will appear as a deposit will be shown in the spaces provided. Standard Forms 1080 and 1080b will be certified by the authorized certifying officer in the billing office. The original and two memorandum copies of the transfer (disbursement) voucher, Standard Forms 1080 and 1080a, respectively, and the transfer (collection voucher), Standard Form 1080b, will be transmitted by the billing office to the bureau or office for which the services, etc., were furnished. The memorandum copy of the collection voucher, Standard Form 1080c (Voucher for Transfers Between Appropriation and/or Fund Accounts—Memorandum of Collection Voucher), will be retained by the billing office pending receipt of the check issued in payment thereof.
c.	The office furnishing services (as distinguished from property) to another governmental agency will prepare a statement, listing, or shipping document in quadruplicate setting forth the description, unit‘prices if applicable, and value of the services furnished, and marked “Reimbursement Required.” The original statement, listing, or shipping document will be signed by a representative of the agency for which the services were performed, and will be forwarded together with the copies to the fiscal officer of the billing office for use in the preparation of the reimbursement voucher. In billing for the services rendered, the original receipted statement, listing, or shipping document will be attached to the Standard Form 1080, one copy to each of the two Standard Forms 1080a, and one copy to the Standard Form 1080c. The transfer voucher will bear on its face with reference to the amount billed, the notation “As per attached statement.”
d.	With respect to transfers of property re
quiring reimbursement (including, if applicable, reimbursement for salary and wages which have contributed to production of the property), in addition to the copies required for standard property accounting purposes, the shipping office will prepare six extra copies of the shipping documents, one of which will be signed by a representative of the agency receiving the property. The extra copies of the shipping documents will be marked “Reimbursement Required.” Five of these extra copies, including the signed copy, will be furnished the fiscal officer of the billing office for use in the preparation of the reimbursement voucher, and the sixth extra copy will be forwarded to the appropriate property audit office charged with property audits of the shipping office. The fiscal officer of the billing office, immediately upon receipt of copies of shipping documents marked “Reimbursement Required,” will sign and return .one copy to the initiating property officer as an indication of the receipt of the documents and as validation of the property credit for audit purposes. In billing for the property transferred, the remaining copies received by the fiscal office will be attached to the transfer voucher, which will bear on its face, with reference to the amount billed, the notation, “As Per Attached Shipping Document.” The signed copy of the shipping document will be attached to the Standard Form 1080, one copy to each of the two Standard Forms 1080a, and one copy to the Standard Form 1080c.
e.	Where the office furnishing the services or property is unable to obtain a signed copy of the listing or shipping document as required by c and d above, all other required copies of the document will be forwarded to the billing office, together with a statement as to the nonreceipt of a signed copy of the document and reasons therefor, for action toward initiation of the reimbursement voucher. If the reason for nonreceipt of a signed copy of the document is a failure to receive the property, or if the signed copy of the document indicates a discrepancy in shipment and does not constitute a receipt in full, a report of survey covering the discrepancy will be initiated by the shipping property officer and processed in accordance with the provisions of TM 14—904. In such
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cases a copy of the approved report of survey will be furnished the billing office for informational purposes in connection with the preparation of the reimbursement voucher.
/. In the shipment of reimbursable supplies or materials procured for another governmental agency, the bills of lading will designate such agency (and, if known, the specific bureau thereof which will receive the property) as the office billed. If obtainable, bills of lading supplied by that office should be used. If this is impracticable, the bills of lading which are used should be annotated to provide for direct presentation of invoices by the carriers to the office billed.
63.	Completion of Vouchers for Purchases by War Department
a. When an operating agency of the War Department, or a field installation thereof, procures supplies or services from another governmental agency, the payment for such items will be initiated by the fiscal office of the requisitioning operating agency or the field installation thereof.
5. Upon receipt of the transfer vouchers by the field installation or operating agency billed, they will be examined to determine that the correct amounts have been charged; that the information required to be shown is furnished; and that the necessary certificates are signed. Transfer vouchers on which the symbol of the appropriation, or fund to be credited are not shown, or which are otherwise incomplete, will be returned to the billing office for completion. If the transfer voucher form is properly executed and in order for payment, the office billed will complete the transfer voucher by inserting in the spaces indicated therefor the paying office voucher number, allotment number, and the symbol of the appropriation, fund limitation, project account and object class account to be charged and by certifying Standard Forms 1080 and 1080b for payment. Standard Form 1064 will be prepared in quadruplicate. Standard Forms 1080 and 1080b, and the original and two copies of Standard Form 1064 (together with two copies of the receiving reports, or receipted invoices, or shipping documents if property is involved) will then be forwarded to the nearest
accountable disbursing officer for payment. Standard Form 1080a and one copy of Standard Form 1064 will be retained in the fiscal office of the office billed.
64.	Processing of Vouchers by Disbursing Officers
The disbursing officer will number the Standard Form 1080 in the same sequence with regular disbursement vouchers and issue a check in favor of the Treasurer of the United States for the amount approved. Standard Form 1080 (accompanied by the original of Standard Form 1064) arranged in proper sequence with the regular disbursement vouchers will be included in the disbursing officer’s accounts. The check, together with Standard Form 1080b, will be transmitted promptly to the billing office at the address indicated. The second copy of Form 1064 will be kept by the disbursing officer as a retained voucher. The third copy of Form 1064, completed as to the disbursing officer’s voucher number, will be returned promptly to the office billed as an advice of payment. One copy of the receiving report will be completed as provided in appropriate regulations and forwarded to the fiscal director of the army area or other command in which accounting for property will be performed. The other copy of the receiving report will be filed with the retained copy of Form 1064.
65.	Action on Remittances and Uncollected Accounts by Billing Offices
a.	Promptly upon receipt of the check and the transfer (collection) voucher in the billing office, the check will be listed on a current schedule of collections (Standard Form 1044, or WD AGO Form 10-87 (Report of Deposits)) prepared in the required number of copies and transmitted, together with the copies of the schedule, to the nearest disbursing officer, who will deposit the check and account therefor in the same manner as for other collections. At the same time that the collection is transmitted to the disbursing officer, a copy of the collection schedule, together with the transfer collection voucher, Standard Form 1080b, will be forwarded by the billing office to the Accounting Division, Army Finance Center. The copy of
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TM 14-702
the Schedule of Collections or Report of Deposits receipted and returned by the disbursing officer to the billing office will be filed with the copy of the pertinent transfer collection voucher in the billing office.
b.	If, after a period of 6 months following the initiation of a Standard Form 1080, the account has not been settled in full or complete adjustment made, report will be made to the Chief of Finance, Attention: Receipts and Disbursements Division, setting forth all the facts in the case, including reasons for nonpayment. Copies of all correspondence bearing on the account will be furnished with the- report. This report (Reports Control Symbol FIN-24) will be submitted quarterly in letter form and will contain all accounts which have become 6 months delinquent during the preceding quarter. The account will not be closed by the billing office upon rendition of the report to the Office of the Chief of Finance, but will remain open until advice is received from that office as to- ultimate settlement or adjustment.
66.	Reimbursement for Credit to Treasury Department, Procurement Division Genera! Supply Fund
a.	In placing orders with the Treasury Department, Procurement Division, separate procedures are provided in respect to orders placed by War Department components which are chargeable to allotment accounts maintained outside of the District of Columbia and in respect to such orders which are chargeable to allotment accounts maintained within the District of Columbia. This distinction is based on statutory requirements (Public Law 375, 78th Cong., approved 28 June 1944).
b.	Orders Chargeable to Field Allotment Accounts. (1) In placing orders with the Procurement Division which are chargeable to an allotment account maintained outside the District of Columbia, the appropriate form of requisition or delivery order, as prescribed in War Department Procurement Regulations, will be used. The original of such form will show on its face the following directions: “Bill by 991 Voucher to (the name and address of the installation maintaining the allotment ac
count (s) to be charged),” and will be forwarded to the appropriate office of the Procurement Division. The Procurement Division office to which requisitions are submitted will normally be the nearest of those listed in paragraph 606-A.2 of Procurement Regulations but may be any other chosen on the basis of cheaper freight rates or other considerations, as may be designated by the operating agency having jurisdiction.
(2) It is particularly important that the instructions for billing as described in (1) above be placed on requisitions submitted to the Procurement Division since this information will be used in the submission of bills on Form 991, as described in (3) below. In the absence of such instructions on the requisition, the Procurement Division may effect collection by transfer and counter warrant chargeable to an appropriation administered by the operating agency involved. Although arrangements have been made with the Procurement Division that transfer and counter warrants will not be processed prior to clearance with the War Department where a field requisition is involved, every effort should be made to see that complete information is furnished on such requisitions in order that the need for payment by transfer and counter warrant will not arise.
(3) (a) Upon shipment of material ordered from warehouse stock, or upon receipt of notice from the consignee that material ordered by the Procurement Division for shipment directly from the vendor has been received, the Procurement Division office involved will prepare Treasury Department-Procurement Division Form 991, Voucher for Supplies and Services (original disbursement voucher, white), 991a (memorandum disbursement voucher, yellow), 991b (memorandum collections voucher, blue), and 991c (memorandum collections voucher, green). Form 991, Form 991a, and Form 991b will be forwarded to the fiscal office of the installation named for billing on the requisition. Form 991 and Form 991a will be supported by Treasury-Procurement invoices. Types of invoices supporting Form 991 will be those in the Form 727 series (Forms 727, 727-A, 727-1, and 727-A-l) marked with a “2” in the lower left corner and Form 49 marked “Duplicate” in the
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upper right corner. Any one of these forms may be used by the Procurement Division, depending upon—
7. Whether invoicing is accomplished by the central office or a regional office of that division, or
2. Whether shipment to the consignee is effected directly by the vendor or by a Procurement Division warehouse.
(5) Although these forms so numbered or marked technically are duplicate invoices, they will be accepted by finance officers as adequate to support the certified payment. Finance officers will not accept invoices other than those numbered or marked as indicated above to support the Form 991. Types of invoices supporting Form 991a will be those in the Form 727 series marked with a “3” in the lower left corner and Form 49 marked “Triplicate” in the upper right corner. The receiving office (office billed) will insert the accounting classification information on Forms 991 and Forms 991a and execute the certificate on the original disbursement voucher, Form 991. Form 991 and Form 991b, together with the original and two copies of Standard Form 1064 on which the voucher is listed, will be forwarded to the nearest accountable Army disbursing officer for payment. Form 991a with its supporting copy of the invoice and one copy of the Standard Form 1064 will be retained in the fiscal office of the office billed. The third copy of the Standard Form 1064 completed as to the disbursing officer’s voucher number will be returned by the disbursing officer to the office billed as an advice of payment.
(4) Upon receipt of the Standard Form 1064 from the disbursing office with the paid information noted thereon, the payment will be entered in the appropriate allotment account (s) in liquidation of the obligation (s) recorded at the time the requisition or delivery order was forwarded to the Procurement Division. In the event that an order is not completely filled and the unfilled portion is back-ordered by the Procurement Division, the Procurement Division office will furnish -such advice on the invoice accompanying Form 991 to cover the amount of the actual shipment. In this case, a partial payment record should be set up as outlined in paragraph 28.
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(5) (a) It will be noted that the certification on Form 991 by the office billed is not a receiving report certification as outlined in General Regulations 51, but is merely a certification that the amount shown as payable on the voucher is chargeable to accounts cited in the accounting classification block and, in other respects, is a certificate to permit payment on the basis of the certification of the billing office. Accordingly, Forms 991 will not be held in the office billed pending receipt of related receiving reports, and will be certified and processed to the disbursing office by the fiscal office of the office billed as promptly as possible with examination being limited to a determination of the following factors:
7. That the Form 991 and attached invoices are mathematically correct.
2. That the invoices relate to shipments properly chargeable to allotment's) of the billed office, and
3. That the obligation represented by the requisition has been recorded and that sufficient balance is available in the allotment account to be charged to cover the payment.
(£) In case examination discloses that the total billed on Form 991 is improper by reason of one or more of the factors outlined in (a) 7, and 3 above, the amount of the difference(s) will be stated in the space to the right of the certificate of billing office on the face of Form 991 and the voucher will be certified for payment in the net amount. Any invoices not relating to shipments properly chargeable to allotments of the billed office will be returned with an explanation to the Procurement Division office originating the voucher. In the event that differences are disclosed representing factors other than detailed in (a) 7, £, and 3 above, no entry will be made in the space for differences by the office billed and the voucher will be certified for payment in the amount billed. When the supplies are received, two copies of the receiving report will be forwarded to the fiscal office, where a comparison will be made with the retained copy of the requisition or delivery order and Form 991a with supporting invoice. One copy will be retained with Form 991a. A notation similar to that set forth in paragraph
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TM 14-702
12, AR 35-1040, will be placed on the other copy which will be placed in the property auditor’s file as prescribed in paragraph 6, AR 35-6740.
(6) Under provisions of the law the Treasury Department may resort to the use of a transfer and counter warrant for collection of amounts billed on Form 991 in case payment is not received promptly by check. Although the Procurement Division has agreed that such action will not be taken prior to clearance with the War Department in respect to each delayed payment involved, it is emphasized that there should be no reason under the procedures prescribed herein for any delayed payments. In the event that differences are disclosed other than those represented by back-ordered items or those representing deductions in the space for differences under the procedure outlined in (5) above, the amount(s) requiring adjustment will be communicated to the billing office with request for adjustment on a subsequent voucher.
c. Orders Chargeable to Allotment Accounts Maintained in the District of Columbia. (1) In placing orders with the Procurement Division, the charges for which are applicable to allotment accounts maintained in the District of Columbia, two unsigned copies of the delivery order or requisition prepared under appropriate provisions of Procurement Regulations will be submitted to the Chief of Finance, Attention: Receipts and Disbursements Division. In the preparation of such forms, the order number stated thereon will be prefixed by the station number and separated therefrom by a diagonal line, for example, 44-099/72. The original of such form will show on its face the following directions: ‘'Bill by transfer and counter warrant.” When the supplies are received, two copies of the receiving report will also be forwarded to the Receipts and Disbursements Division. After settlement has been accomplished by transfer and counter warrant, as provided under the Act of 15 March 1934 (48 Stat. 437; M. L. 1939, Sec. 1941), one copy of the requisition or delivery order previously received by the Receipts and Disbursements Division will be completed to show the details of the settlement and returned to the indicated procuring station as a liquidating advice.
(2)	Payments for credit to the general sup-7236120—46-----3
ply fund of the Procurement Division of the Treasury Department which are chargeable to an allotment account maintained in the District of Columbia will not in any case be made by a disbursing officer.
67.	Other Exceptions to General Provisions for Reimbursement
a.	When services or supplies are furnished by the Government Printing Office or by governmental corporations, an invoice certified by the billing office may be submitted to the chief of the requisitioning operating agency or to the field installation thereof. In such case, the transfer voucher (Standard Forms 1080, 1080a, and 1080b) will be prepared and processed by the office billed in accordance with the provisions of paragraph 63. The certified invoice submitted will be attached to the voucher to act as the certificate of the billing office. Instead of transcribing the details of the transaction, each invoice will be listed under the caption “as per attached invoice” according to date, number, and such other identifying data as are appropriate, and the net amount of each invoice will be extended in the “Amount” column. If a governmental corporation submits its bill on Standard Form 1034 (Public Voucher for Purchases and Services Other Than Personal), properly completed as to the vendor’s certificate, in lieu of submitting a certified invoice, the purchase voucher may be certified and processed for payment in the same manner as for payment of a commercial account.
b.	When an operating agency of the War Department or a field installation thereof furnishes supplies or services, etc., to a governmental corporation which uses other than appropriated funds, the billing and collecting for such items will be accomplished, at the discretion of the chief of the operating agency concerned, either by the fiscal office at the headquarters of the agency, by the fiscal office at a headquarters under administrative control of the agency, or by the fiscal office of the installation furnishing the supplies or services. Bills will be submitted on Standard Forms 1080 and 1080a. If the payment is made by preparation of Standard Form 1034 by the office billed, rather than by comple-
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tion of the Form 1080, no change is required in the procedure prescribed in paragraph 65 for scheduling the collection.
c.	When an operating agency of the War Department furnishes supplies or services, etc., to an activity under the administration of the War Department which is financed from nonappropriated funds, such as the Army Exchange Service, the billing and collecting for the items transferred will be accomplished in the same manner as prescribed herein for governmental corporations.
68.	Recording Interdepartmental Transactions in Fiscal Records
a.	Orders placed under section 601 of the Economy Act with other governmental agencies by a War Department agency will be recorded as obligations by the agency or installation placing the order. Expenditures will be recorded on the basis of copies of Standard Form 1064, returned by disbursing officers. If working funds are advanced by a War Department component, the amounts of such working funds will be recorded as expenditures at the time of the advance.
b.	If funds of an operating agency are used to finance an order from another governmental agency for which no working fund advance has been or will be established, the operating agency or field installation filling the order will record the obligations and expenditures thus incurred in the same manner as other obligations and expenditures against such funds. No entries will be made in these records for the reimbursements, since the amounts thereof, when received, will be reported by the Chief of Finance to the Budget Officer for the War Department for subsequent allocation of the funds involved. However, such informal records of amounts receivable from other governmental agencies as may be necessary to assure proper and prompt reimbursement may be maintained by the appropriate War Department operating agency or installation.
c.	If a working fund advance is made to the War Department, the amount of the advance will be established in the official accounts of the
War Department in a separate appropriation account, and thereafter will be allocated by the Budget Officer to the appropriate operating agency. An operating agency receiving an allocation covering a working fund advance will account for it in the same manner as for any other allocation. (See TM 14—701.) Interdepartmental orders received against such a working fund advance will be used as the basis for issuing administrative allotments or procurement allotments, whichever are appropriate, under the procedures prescribed in TM IT-701. Field installations, or operating agencies acting in the capacity of field installations, which receive such allotments will account for them in the same manner as for any other allotments pursuant to the provisions of this manual.
69.	Disposition of Funds Received From Interdepartmental Transactions
Funds received from interdepartmental transactions involving stock replacement (see par. 60c (4)) will, at the option of the chief of the operating agency responsible for the appropriation involved, either be deposited as appropriation reimbursements to the credit of the appropriation which bore the cost or be disposed of as follows:
a.	Funds representing the value of the supplies, material, or equipment only, as shown by the invoices, shipping tickets, etc., will be credited as appropriation reimbursements to the appropriate replacing account if such an account is available. If no replacing account is available to the agency furnishing the supplies, material, or equipment, such funds will be deposited as appropriation reimbursements to the credit of the applicable appropriation current at the time of the collection.
b.	Funds representing the cost of packing, crating, and handling will be credited as appropriation reimbursements—
(1)	To the applicable appropriation current at the time of collection, for the cost of the materials used in the packing and crating; and ’ (2) To the appropriation originally charged, for the cost of services of the civilian personnel used in packing, crating, and handling.
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TM 14-702
Section III. INTERSERVICE TRANSACTIONS
70.	General Aspects of Interservice
Transactions
a.	When requisition is made by one operating agency of the War Department, or one of its field installations, upon another operating agency of the War Department, or one of its field installations, for the furnishing of supplies or services and, pursuant to approved War Department policies, reimbursement between military appropriations for the cost of such supplies or services is to be made by the requisitioning agency, or the cost is to be charged directly to funds of the requisitioning agency, the fiscal features prescribed in this section will be observed.
b.	The classes of transactions for which reimbursement will be made are limited to the following:
(1)	Procurement of commodities or services by assignment of sole purchase responsibility.
(2)	Procurement under pooling arrangements.
(3)	Procurement of commodities or the furnishing of services under any agreement for reimbursement made prior to the furnishing of such commodities or services by the requisitioned agency.
c.	The settlement of charges between appropriations will be accomplished by the use of Voucher for Transfers Between Appropriation and/or Fund Accounts, Standard Forms:
(1)	1080—original disbursement voucher, white.
(2)	1080a—memorandum disbursement voucher, yellow—to be retained by disbursing officer.
(3)	1080a.—memorandum disbursement voucher, yellow—to be forwarded by the disbursing officer to the fiscal officer of the installation maintaining the allotment or suballotment account charged.
(4)	1080b—collection voucher, blue—to be returned by the disbursing officer to the fiscal officer preparing the voucher.
(5)	1080c—memorandum collection voucher, green—to be retained by fiscal officer preparing the voucher.
71.	Provision of Funds
a.	The requisition for supplies or services whether issued by the chief of the operating agency or by a field installation thereof will—
(1)	Be accompanied by an allotment on WD AGO Form 14-126 or WD AGO Form 14-127, whichever is appropriate, or make reference to an allotment already issued to the requisitioned agency, or
(2)	Be accompanied by a suballotment on WD AGO Form 14—106 or make reference to a suballotment already issued to the requisitioned agency, or
(3)	Be accompanied by an Obligation Authority, WD AGO Form 14-114, or
(4)	Cite on the requisition the allotment chargeable for the supplies or services requisitioned.
b.	If an allotment is cited but not furnished, as in the case of «(4) above, the fiscal officer at the requisitioning office will execute the following certificate on the requisition:
The supplies and services called for in this requisition are properly chargeable to allotment number --------------, the balance of which is sufficient to cover a cost, excluding transportation, of not to exceed $--------(plus 10 percent increase, if required).
In case materials or supplies furnished pursuant to this requisition are shipped direct from a vendor’s plant, charge transportation to allotment number______
Transportation costs on items shipped from the requisitioned installation will be charged to “Transportation Service, Army” funds available to that installation.
c.	Funds provided under any circumstances listed in a above may be used either for—
(1)	Direct purchases of the supplies or services required to fill the requisition, or
(2)	Reimbursements for items supplied from stock, or for supplies or services procured from the requisitioned agency’s own funds.
d.	Funds received by means of allotments or suballotments (a(l) and (2) above) will be established in accounts maintained by the requisitioned agency or installation thereof, and their status will be reported each month to the requisitioning agency or installation in accordance with existing procedures. Funds made available by means of an obligation authority (a(3) above) will be accounted for in accord
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TM 14-702
ance with the procedures prescribed for the use of that form. Funds cited on requisitions will be accounted for in accordance with the provisions of paragraph 72.
72.	Accounting for Funds Cited on
Requisitions
a.	By Requisitioning Installation or Agency. If the requisitioning office cites funds, the citation will include the allotment serial number, project account code, the appropriation symbol, and the station number of the requisitioning office. Under this procedure, the fiscal officer of the requisitioning office will execute the certificate prescribed in paragraph 71& and will record the amount included in the certification as an obligation. Liquidation of such obligations will be recorded upon receipt of copies of the related vouchers from the disbursing officers.
&.	By Requisitioned Installation or Agency. (1) The requisitioned installation may use the funds cited for payment of—
(«) Transfer vouchers (Standard Form 1080) to reimburse appropriation(s) of the requisitioned agency for charges met from its own funds or for materials furnished from stock, or
(&)	Vouchers covering direct purchase of the items requisitioned.
(2)	Where direct purchases are made against the requisition, a citation will be made on all vouchers (or obligating documents if vouchers are prepared by disbursing officers) of the related requisition number together with the name, station number, and address of the requisitioning installation or agency. Instructions will be included that paid copies of vouchers will be forwarded to the requisitioning office in accordance with AR 35-1040. Funds cited on a requisition are not available for obligation by the requisitioned installation after the close of the fiscal year to which they pertain. In the event that such funds cannot be obligated before the end of the fiscal year to which they pertain, the requisitioning installation will be advised as promptly as possible in order that the funds may be utilized by the requisitioning agency, and newT funds cited on the requisition.
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(3)	Transfer vouchers chargeable against requisitions will be prepared, if practicable, as soon as possible after final shipment is made or the service requested in the order is rendered, but not later than 90 days after the complete shipment is made or all services rendered. Such vouchers when prepared will be properly identified with the applicable requisition.
73.	Preparation of Vouchers on Standard Form 1080
a. As a general rule, transfer vouchers on Standard Form 1080 will be prepared by the fiscal officer at the installation furnishing the supplies or services. However, at the discretion of the operating agency concerned, vouchers of this type covering the cost of supplies or services furnished by class II or class III installations may be prepared at the headquarters of the operating agency having jurisdiction over such installations. The fiscal officer responsible for preparing the voucher (either at the installation or at headquarters) will prepare, at one writing, transfer vouchers on Standard Forms 1080,1080a (2 copies), 1080b, and 1080c, by showing thereon in the spaces provided the following:
(1)	Bill number.
(2)	Name and address of the office billed (the office holding the allotment or suballotment to be charged).
(3)	Name and address of the billing office. (If the installation has received an allotment of funds, the name and address will be the same as the office billed.)
(4)	Descriptive information in c below.
(5)	Collection account classification, consisting of the applicable appropriation symbol and collection account code.
(6)	Expenditure account classification, consisting of the applicable appropriation symbol, allotment serial number, project account code, object class code, and station number of- the installation maintaining the allotment or suballotment account to be charged.
&. The fiscal officer of the billing office, who is responsible for preparing the voucher on Standard Form 1080, is authorized to execute both the “certificate of the billing office” and the
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“certificate of the office billed.” In the case of supplies or equipment furnished, the certificate may be executed on the basis of evidence of shipment, rather than evidence of receipt of the items. The fiscal officer preparing the voucher will place in the box in the upper right corner provided for showing the name of the disbursing officer the notation “No check to be drawn,” and forward the original and two memorandum copies of the transfer (disbursement) voucher, Standard Forms 1080 and 1080a, respectively, and the transfer (collection) voucher, Standard Form 1080b, to the nearest disbursing officer for adjustment of the appropriations involved. The memorandum copy of the collection voucher, Standard Form 1080c, will be retained by the billing office pending receipt of the copy of the Form 1080b from the disbursing officer.
c. If space permits, the charges will be detailed on the face of the transfer voucher; otherwise there will be securely attached to Standard Form 1080, 1080a (the copy which is to be forwarded to the installation holding the allotment or suballotment to be charged), and 1080c, a list in detail of the supplies, equipment, or service furnished, with unit and extended prices. The listing may be in the form of shipping documents, shipping orders, or itemized statements.
74.	Adjustments and Corrections
In case it becomes necessary to correct or adjust an amount previously settled by means of a transfer voucher on Standard Form 1080 for discrepencies between the quantities or items received and those charged for, the correction will be made by preparing another voucher on Standard Form 1080 for the difference.
75.	Transmittal of Copies of Transfer Vouchers by Disbursing Officers
The disbursing officer will promptly forward one copy of Standard Form 1080a with detailed supporting papers, if any, to the installation maintaining the account to be charged, at the address indicated on the first line of the voucher. Standard Form 1080b will be transmitted promptly to the billing office at the address indicated on the second line of the voucher.
76.	Transactions Involving Working Funds Advanced to Operating Agencies of War Department
Where working funds are established by other governmental agencies under section 601 of the Economy Act for the benefit of requisitioned operating agencies in the War Department, such funds may be charged directly for the cost incident to filling the requisitions, or may be charged by transfer vouchers on Standard Form 1080 prepared in accordance with the provisions of paragraph 73 for amounts equal to the value of goods or services delivered pursuant to the requisitions.
77.	Recording Interservice Transactions in Fiscal Records
a.	An order or requisition not accompanied by an allotment of funds will be recorded as an obligation in the amount of the estimated cost of the order by the requisitioning agency in the account designated to bear the charges at the time the order is placed.
b.	War Department agencies to which funds are made available by other War Department agencies to cover the cost of orders placed with them by the latter will record and report as obligations against such allotments or suballotments the following:
(1) The amounts of obligations, determined in accordance with the concepts contained in chapter 2, which are directly incurred by the requisitioned agency to apply against or complete the order, including—
(d) Obligations charged directly to the interagency funds received, and/or
(b) Obligations charged to the requisitioned agency’s own appropriations pending the processing of reimbursement vouchers to transfer the charges involved to the funds received from the requisitioning agency.
(2) The amounts, actual or estimated, representing the cost of items issued or to be issued from stock for which reimbursement vouchers have been or are to be processed.
c. If an allotment, suballotment, or Obligation Authority (WD AGO Form 14—114) is received, or funds are cited on a requisition,
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so late in a fiscal year that obligations cannot be incurred prior to the year-end, the agency furnishing or citing the funds will be requested by the requisitioned agency to withdraw such funds and to furnish or cite funds applicable to the following fiscal year to finance the orders involved.
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78.	Disposition of Funds Received From Interservice Transactions
Funds received from interservice transactions will be disposed of in the same manner prescribed in paragraph 69 for funds received from interdepartmental transactions.
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CHAPTER 7 ACCOUNTING PROCEDURES COVERING CLAIMS ORIGINATING UNDER SPECIFIC ALLOTMENTS
79.	General
This chapter describes the accounting procedures to be followed in connection with amounts withheld as liquidated damages and in connection with those demands on the War Department for payments chargeable to allotments maintained by field installations for *the value of services rendered (personal or nonpersonal) or for supplies, material, or equipment furnished when settlement cannot be made locally because disputed facts or contract interpretations are involved; because prohibited by statutes, regulations, or current directives; or in any instance where regulations prescribe that vouchers and/or supporting data should be forwarded to the Chief of Finance for disposition.
80.	General Accounting Office Requirements
In carrying out the provisions of the Budget and Accounting Act, 1921 (31 U. S. C. 47 and 71), the General Accounting Office issued General Regulations No. 50 which provide that no payment involving a doubtful question of law or fact will be made by any disbursing officer or agent of the United States except pursuant to specific statutory authority or by direction given in accordance with the Budget and Accounting Act. Such accounts, claims, or demands are required to be submitted to the General Accounting Office for consideration and, if allowed, subsequent payment is to be effected pursuant to a certificate from the General Accounting Office to the War Department, requiring payment to be made by a disbursing officer. General Regulations No. 50 also make it incumbent upon the heads of departments to guard against the incurrence of deficiencies in appropriations by providing a reserve in the amount of all administratively approved
claims, in view of the possibility of a subsequent allowance thereof upon review by the General Accounting Office, or upon suit, or by Congressional action.
81.	Accounts Established for Amounts
Reserved
a.	There is established in each appropriation an open allotment and project account entitled, “Reserve for Settlement of Claims.” The purpose of the account is to insure compliance with existing regulations by providing a reserve in each appropriation in an amount sufficient to cover the administratively approved claims outstanding against such appropriation at any given date. This allotment and project account carries the designation 970 P 970-13, in addition to a prefix indicating the fiscal year symbol and Finance Department Code. For example, the complete account number for the fiscal year 1947 is 701-970 P 970-13. The title and symbol of this account are published in the War Department Fiscal Code.
b.	In the case of a single fiscal year appropriation, the transfer will be made to the appropriate reserve account for that year regardless of whether the transfer is effected within the same fiscal year or in a subsequent year during which the appropriation remains available for expenditure. For example, a pay roll claim submitted in the fiscal year 1947 for salary earned in the fiscal year 1946 and chargeable to a single year appropriation which expired for obligation purposes on 30 June 1946, would require a transfer to the reserve account 601-970 P 970-13.
c.	When a continuing or multiple-year appropriation is involved, the transfer will be effected to the appropriate reserve account established for the last year in which the appropriation is available for obligation. For ex
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ample, a claim submitted in the fiscal year 1947 for salary earned in the fiscal year 1945 and chargeable to an appropriation for the years 1942-46 would require a transfer to the reserve account 601-970 P 970-13. In the same example, had the claim been chargeable to a mul-tiple-year appropriation which was not extended beyond 30 June 1945, as an appropriation for the fiscal years 1942-45, the transfer would have been made to the reserve account 501-970 P 970-13.
d.	References in the remaining paragraphs of this chapter to the account 701-970 P 970-13 will be construed as indicating the account “Reserve for Settlement of Claims” for whatever fiscal year is applicable.
82.	Accounting Responsibility for Reserve for Settlement of Claims
The accounting records pertaining to account 701-970 P 970-13 will be maintained for each appropriation involved by the Chief of Finance only, and not by other components of the War Department. Responsibility of other components in respect to accounting transactions affecting the Reserve for Settlement of Claims in any appropriation will be limited to designation and verification of the allotment number and project account code on applicable accounting documents originated or handled by them without, however, maintaining any accounting for balances, total credits, or total charges affecting this account.
83.	Claims for Liquidated Damages Withheld
For purposes of this chapter, the term “liquidated damages” is defined as the amount, determinable from stipulations in a contract between a contractor and the Government, to be paid to or withheld by the Government in lieu of actual damages, as a result of failure or delay by the contractor in complying fully with the contract provisions.
84.	The following requirements will be observed in the preparation and processing of all disbursement vouchers which require deductions for liquidated damages:
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a. The gross amount of the voucher (before deduction of the liquidated damages) will be shown as the initial item in the description block on the form. The same gross figure will appear in the accounting classification block as the amount of the charge to the appropriation, allotment, project account, object classification, and station to which the underlying obligating instrument pertains.
Z>. The amount to be transferred to the open allotment and project account 701-970 P 970-13 under the same appropriation will be entered in the description block and identified as a deduction from the gross amount shown therein. The remainder, obtained by subtraction, will represent the net amount to be certified, approved, and paid. This figure will appear as the final amount in the description block and will be identified as “Net amount of voucher.”
85.	Following is an example of the accounting classification requirements under the provisions of paragraph 84, based on a hypothetical voucher in the gross amount of $8,375 from which $250 is deducted for liquidated damages, resulting in a net payment of $8,125 to the contractor :
Description Date of No. and date delivery
of order or service Article or services Amount 7-5-46	12-7-46 Per detailed in- $8,375.00
voice, attached.
Less: Deduction for liquidated damage credited to 701-970 P 970-13 A2170502, S99-999______________________________________ 250.00
Net amount of voucher_____________$8,125.00
Accounting classification
Appropriation	Appropriationlimitation, etc. Appropriation title	amount
2170502	707-2526 P 131-08 S 12-036	$8,375.00
86.	The disbursing officer will make payment only in the net amount of the voucher. The amount deducted will be scheduled as a collection (expenditure refund) to the open allotment account.
87.	In respect to vouchers referred to in paragraphs 84, 85, and 86, the following requirements will be observed in accounting for such
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vouchers in the underlying allotment and project accounts:
a. The gross amount of the voucher ($8,375 in the example cited) will be charged as an expenditure to the designated allotment and project accounts by the field installation which maintains.the underlying allotment account and by the Chief of Finance. The field installation by which the underlying allotment account is maintained also will make any required adjustment in the previously recorded obligation on the basis of the gross amount of the voucher and not the net amount.
Z>. The Chief qf Finance also will record under the open allotment and project account 701-970 P 970-13 of the applicable appropriation the credit resulting from deduction for liquidated damages ($250 in the example cited). This will have the effect of reserving a sufficient amount of the applicable appropriation in the accounts maintained by the Chief of Finance to cover the amount of liquidated damages withheld.
c. The field installation by which the underlying allotment account is maintained will disregard the credit resulting from deduction for liquidated damages appearing on the paid voucher copy returned by the disbursing officer and will make no accounting entries in respect to such credit or in respect to account 701-970 P 970-13.
88.	Except in those cases where appeals are made to higher authority, under specific contractual provisions, against determinations of fact by contracting officers, the claims or protests of contractors and vendors arising from the deduction of amounts for liquidated damages will be forwarded through the Office of the Chief of Finance to the General Accounting Office. Each claim or protest will be accompanied by a statement of all payments made, citations to all vouchers, a detailed statement from the contracting officer, and by citations to the symbols and titles of the appropriations against which funds are reserved for settlement.
89.	Upon receipt of evidence from the General Accounting Office that a claim has been settled direct or upon payment of a claim by a dis
bursing officer pursuant to proper authorization by the General Accounting Office, the Chief of Finance will charge the amount of the settlement or payment to account 701-970 P 970-13, Reserve for Settlement of Claims, under the applicable appropriation.
90.	In the event that liquidated damages are withheld and credited to the account 701-970 P 970-13 and subsequently it is determined that such amounts were withheld erroneously or otherwise found to be due to the contractor by reason of changes in the contract terms or by reason of any other procedures approved by appropriate authority providing for repayments of amounts so withheld, the amounts determined to be payable may be certified on a payment voucher and charged to account 701-970 P 970-13 under the applicable appropriation. Vouchers paid under the provisions of this paragraph will include a reference to the voucher on which the deduction was made and will be accounted for in the same manner as vouchers paid from other open allotment accounts.
91.	Nothing in this chapter will be construed as limiting the powers of the chiefs of operating agencies or contracting officers with respect to extensions of time for performance of contracts and the waiver of accrued liquidated damages as set forth in War Department Procurement Regulations; or as modifying the policy against the inclusion in contracts of provisions for liquidated damages as set forth in War Department Procurement Regulations; or as abrogating the. rights of contractors to appeal to higher authority, under specific contractual provisions, against determinations of fact made by contracting officers.
92.	Claims Other Than for Liquidated
Damages
With respect to the provisions of this paragraph and the following paragraphs, the term “claim” means a demand on the War Department for payment in any case where it appears that statutes, regulations, or other considerations do not permit payment to be made locally even though the obligation involved, if any, is other
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wise properly chargeable to funds available in the allotment accounts of the installation to which the claim is submitted. The procedure in these paragraphs covers claims which are required to be forwarded to higher authority for disposition. It does not relate to vouchers, such as those for reclaims, which may be paid locally but which are forwarded with request for advance decision by the Comptroller General (see par. 70, TM 14—500), claims for refund of liquidated damages withheld (covered in previous paragraphs), or to claims involving matters other than payments for supplies or equipment furnished or for personal or nonpersonal services rendered.
93.	When a claim is forwarded to higher authority for disposition without administrative approval or when funds which may be charged for payment of the claim are not available to the forwarding installation, a definite statement that funds have not been reserved in account 701-970 P 970-13 to cover the claim will be made when it is forwarded.
94.	When claims vouchers (as prescribed for particular types of claims) are required to accompany claims forwarded, the administratively approved amounts of the vouchers will be shown as charges to account 701-970 P 970-13 under applicable appropriations. There will be shown on each claims voucher a reference to WD AGO Form 14-104, prepared in accordance with the provisions of the following paragraphs.
95.	For each claims voucher and for each administratively approved claim not accompanied by a claims voucher, the fiscal officer of the forwarding installation will prepare a WD AGO Form 14-104 which will constitute a certification of the availability of funds to cover settlement of the administratively approved amount of the claim and will serve as the basis for transfer of a corresponding amount for credit to the reserve account 701-970 P 970-13, as follows:
a. The administratively approved amount of the claim will be shown as a charge to the appropriate allotment account maintained by the installation under the applicable appropriation.
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5. The same amount will be shown as a credit to account 701-970 P 970-13 under the same appropriation.
96. The following example illustrates the preparation of WD AGO Form 14-104 in a case where the obligation represented by a claim of $125 is recorded under appropriation 2170502, allotment account 707-2240 and is identified with project account 131-08:
a. Charge:
2170502 707-2240 P 131-08 S 12-036 _ _ $125.00
&. Credit:
2170502 701-970 P 970-13 S 99-999 _ _ $125.00
97.	The claims voucher number involved, or the bureau voucher number in the case of a transaction described in paragraph 100, will be shown in the space provided for bureau voucher number on WD AGO Form 14t-104. At the bottom of the form, in the space for explanations, will be shown the name of the claimant and the following statement:
To reserve in account 701-970 P 970-13 an amount sufficient to pay the voucher identified above.
98.	In case the claims are for amounts due deceased personnel, the WD AGO Form 14-104 will show the full names of such deceased personnel.
99.	Except as provided in paragraph 100, installations will prepare WD AGO Form 14-104 in quadruplicate with distribution of copies as follows:
a.	Original and first copy to the Accounting Division, Army Finance Center, for processing and return of the copy with notation thereon of action taken.
6.	Second copy to be attached to the original claims voucher which is forwarded for action by higher authority.
c.	Third copy to be retained by the fiscal office of the installation preparing it as support for the recorded transaction.
100.	a. In the event a disbursement voucher is administratively approved for payment but is payable to a vendor or contractor on the stoppage list in the disbursing office, or if the dis
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bursing officer determines for any reason that the voucher should be forwarded direct to the Chief of Finance, the disbursing office will prepare WD AGO Form 14-104 in quintuplicate with distribution of copies as follows:
(1)	Original and first copy to the Accounting Division, Army Finance Center, for processing and return of the copy to the disbursing officer with notation thereon of action taken.
(2)	Second copy to be attached to and forwarded with the original payment voucher.
(3)	Third copy to be furnished to the fiscal office maintaining the allotment account to be charged on WD AGO Form 14-104.
(4)	Fourth copy to be retained by the disbursing officer.
b. Under this procedure, transfers to the reserve account, 701-970 P 970-13, are recorded by the Chief of Finance on the basis of the WD AGO Form 14-104 processed by the Accounting Division, Army Finance Center. Subsequent payments effected on the vouchers for which such amounts were reserved are charged to the reserve account. In order that vouchers forwarded by disbursing officers to the Chief of Finance pursuant to the provisions of this paragraph will reflect the appropriate account classification when forwarded, the coding thereon will be changed in the disbursing office to indicate the appropriate reserve account, 701-970 P 970-13.
101.	When a WD AGO Form 14-104 is prepared at an installation, no posting will be made from the form at the time it is prepared and distributed if an obligation covering the amount of the claim already exists in the allotment accounts. If such an obligation does not exist in the accounts maintained at the installation, the amount administratively approved will be recorded as an obligation from the charge shown on WD AGO Form 14-104 prior to distribution of the copies thereof. Upon receipt of the copy returned by the Accounting Division Army Finance Center, a posting will be made to liquidate the recorded obligation.
102.	When a claims voucher is prepared in a disbursing office, or in case a payment voucher is forwarded direct by a disbursing officer to
the Chief of Finance, and the related WD AGO Form 14-104 is prepared in the disbursing office, the copy of the WD AGO Form 14-104 distributed to the fiscal office maintaining the allotment account will provide the posting medium for liquidation of the related obligation.
103.	Installations maintaining underlying allotment accounts will make no accounting entries in respect to account 701-970 P 970-13.
104.	The Chief of Finance will record charges to the appropriation, project and object accounts shown on WD AGO Form 14-104 prepared under the provisions of this chapter, and will record corresponding credits in the reserve account 701-970 P 970-13. No postings will be made from claims vouchers or payment vouchers coded 701-970 P 970-13 unless and until actual payment thereof is made. Except for appropriate refunds of collections, charges to account 701-970 P 970-13 will represent all claims paid which have been submitted pursuant to the provisions of this chapter, including those claims certified by the General Accounting Office.
105.	Unclaimed Wages and War Bond Balances on CPFF Contracts
When cost-plus-a-fixed-fee contracts are completed, the provisions of chapter 4, TM 14-1000, are applicable in respect to the responsibilities of the contracting officer in the disposition of unclaimed wages, other unclaimed checks, and unclaimed war bond savings accounts of employees of such contractors. The responsibilities of the fiscal officer in respect to completed and terminated cost-plus-a-fixed-fee contracts and the accounting procedure to be followed are contained below.
a; The fiscal officer concerned has responsibility to insure that unclaimed wages, other unclaimed checks, and unclaimed war bond savings account balances of cost-plus-a-fixed-fee contractors are set up as outlined below in the Reserve for Settlement of Claims Account, 701-970 P 970-13 S99-999, under the applicable appropriation, in the event that an agreement between the contracting officer and the contractor as to settlement for such unclaimed amounts cannot be reached. Amounts so set up in the
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reserve account are for subsequent settlement by the General Accounting Office as charges to the reserve account under the applicable appropriation.
(1) Unclaimed war bond savings account balances received from the contractor will be credited initially as expenditure refunds to the regular procurement allotment.
(2) The amounts of all unclaimed items will be transferred from the regular procurement allotment to the reserve for settlement of claims account, 701-970 P 970-13 S99-999, under the applicable appropriation. Transfer will be accomplished by the preparation of WD AGO
Form 14-104, as described in paragraphs 95, 96, and 97. Separate transfer adjustment vouchers will be prepared for the amount of the unclaimed wages pay roll, the listing of checks other than for pay rolls, and for the unclaimed war bonds savings account balances.
1)	. The disbursing officer will transmit to the Chief of Finance the unclaimed wages register, the listings of other unclaimed checks, and the war bond savings account balances. These documents will be accompanied by an extra copy of each applicable WD AGO Form 14-104 to provide evidence of the establishment of the reserve for settlement of claims account.
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CHAPTER 8
ACCOUNTING FOR ADVANCE PAYMENTS TO AND RECOUPMENTS FROM WAR DEPARTMENT CONTRACTORS
106.	General
This chapter prescribes the accounting requirements in respect to advance payments to and recoupments from War Department contractors made pursuant to applicable Procurement Regulations. The fiscal officer of each installation concerned will be responsible for the accounts and procedures prescribed herein.
107.	Responsibilities of Fiscal Officers
Field fiscal officers are responsible for—
a.	Maintenance of adequate accounting records and supporting evidence relative to payment and recoupment of advances.
b.	Computation of interest charges when applicable, and verification that collections of such interest have been made in accordance with contract provisions.
c.	Preparation of financial reports pertaining to the status of advance payments, as required.
d.	Coordination with whatever organizational units are responsible for the administration of advance payments to accomplish the following without duplication of existing procedures :
(1)	Periodic examinations of contractors’ accounting records pertaining to the use, disposition, and status of advances, and funds deposited under terms of advance payment agreements, including examination and independent verification of records pertaining to balances on deposit with banks under such applicable advance payment agreements, and balances of advance payments owing to the Government as shown by contractors’ records.
(2)	Appraisal of the financial condition of contractors in relation to the safety, or possibility of loss to the Government of outstanding advance payment balances, taking into consideration the purposes for which the advance payments have been authorized.
108.	Accounting Control
a.	In order to facilitate accounting control in respect to outstanding advances, a separate project account will be opened on the records of each installation under each appropriation and allotment from which advance payments are authorized to be made. This account will be entitled “Advance Payments Made to Contractors—Less Recoupments,” and will be identified by the allotment serial number under which the funds are made available to the installation, followed by the project account and object class codes P 940-11.
b.	Contracts, purchase orders, and other obligating instruments will continue to be recorded and accounted for under the project accounts to which they pertain, regardless of whether an advance payment is contemplated, made, or authorized to be made in furtherance of the activity represented by the obligating instrument. No portion of such obligating instrument will be recorded or accounted for under project account 940.
c.	Accounting entries to be recorded in the allotment account for project 940 will reflect expenditures (representing advance payments made) and expenditure refunds (representing recoupments of advance payment balances). No amounts will be posted in the “Obligations incurred” column of the allotment ledger. The amounts of advances and recoupments will be posted in the “Expenditures” column only. Under this procedure the recorded data will indicate a negative unliquidated obligations balance which in every case will represent the unrecouped balance of the advance payment.
d.	Accounts under project 940 will be maintained by the Chief of Finance in respect to summary transactions by appropriations; and in the records of field installations in respect to appropriations and allotments, and also with
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respect to detail by contractors. The following procedures will be observed in maintaining the accounting records pertaining to such accounts:
(1	) Each voucher which represents an advance payment to a contractor will cite the appropriate allotment, appropriation, and project account 940 and will be accounted for under such project and appropriation by the Chief of Finance and by the field installation concerned.
(2	) Each recoupment of an advance taken into a disbursing officer’s accounts will cite project account 940 under the applicable appropriation and allotment and will be credited as an expenditure refund in the accounting records of the Office of the Chief of Finance and also in the accounting records of the field installation concerned. If recoupment of an advance is effected by deduction from a voucher payable to the contractor, the gross amount of the voucher will be charged to the applicable appropriation and project account, and the amount of the deduction therefrom, representing recoupment against the advance, will be credited to project account 940. The voucher will cite both the accounting classification for the gross
amount and the accounting classification for the amount of the deduction.
109.	Subsidiary Accounting Records
Each field installation involved will establish and maintain the detailed accounting records prescribed in paragraph 108 WD AGO Form 14-122 (Record of Advance Payments) will be used for this purpose.. This form is explained in appendix XV.
110.	Computation and Collection of
Interest Charges
a. Each field installation required to maintain subsidiary accounting records on advance payments and recoupments will determine the amount of any interest accrued against each advance payment and will record the payments received in connection therewith. Such determinations and records will be based on pertinent data received by the field installation, and will be used as a means to determine that interest collections are being made in accordance with applicable contract provisions.
1). Monthly interest charges, where applicable, will be computed as indicated in the following example:
Date	Details	Debit	Credit	Unpaid balance	Number of days during a 31-day month	Equivalent amount for 1 day
Aug 2 to cash	$100,000.00		$100,000.00	2	$200, 000. 00
4 by cash		$465. 20	99, 534. 80	3	298, 604. 40
7 by cash		1, 255. 75	98, 279. 05	8	786, 232. 40
15 by cash		10, 540. 15	87, 738. 90	13	1, 140, 605. 70
28 by cash		9, 872. 99	77, 865. 91	3	233, 597. 73
.	29	2, 659, 040. 23
$2,659,040.23X0.025 (annual interest rate)------------------------------------------------- 66, 476. 01
.	29	2, 659, 040. 23
$2,659,040.23X0.025 (annual interest rate)------------------------------------------------- 66, 476. 01
$66,476.01-^-372 (interest charge for the month based on 1 day equivalent)----------------------
178. 70
c.	The above computations are based on the actual number of days within the periods involved and computations should include either the beginning or ending date of the period, but not both. For a 30-day month, the interest equivalent for 1 day will be obtained by dividing the interest for 1 year by 360; for a 29-day month, by 348; for a 28-day month, by 336.
d.	Monthly interest accruals will be recorded in the applicable subsidiary accounting records only. They will not be recorded in the allot
ment accounts. Payments of interest by the contractor will be scheduled as collections for credit to the miscellaneous receipt account, 211010—Interest on Advance Payments to Contractors.
e.	It will be the responsibility of the office preparing the expenditure vouchers for the installation involved to compute the interest charges. If the interest is computed by the fiscal office, the monthly computations of accrued interest will be recorded in subsidiary
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accounting records as prescribed in paragraph 109. If interest is computed in the disbursing office, the fiscal office will record in the subsidiary accounting records only the amounts of accrued interest equal to interest collected as shown by copies of the collection vouchers or expenditure vouchers (on which deductions for the interest due have been made) received from the disbursing office. In the latter case, it will be the responsibility of the disbursing office to compute and effect collections of interest in accordance with the terms of the contract, but the fiscal office concerned will follow up with the disbursing office in this respect if it appears that contract provisions pertaining to interest payments are not being complied with, as evidenced by nonreceipt of copies of interest collection documents, or from other available information.
111. Examination of Contractors’ Records
a. Pursuant to instructions issued in accordance with paragraph 107, and at intervals to be determined in accordance with the procedure outlined in c below, contractors’ records will be examined and balances in special bank accounts which have been set up under advance payment agreements will be verified for the purposes of—■
(1)	Determining whether deposits have been made in accordance with the applicable advance payment agreements.
(2)	Determining whether funds in advance payment special bank accounts have been used by the contractor for the purposes intended and for which the advance was authorized.
(3)	Determining whether the rate of disbursements from the special bank accounts set up under advance payment agreements is excessive.
(4)	Ascertaining whether any conditions exist either with respect to the financial condition of the contractor, or with respect to the manner in which advances are disbursed or used, which adversely affect the best interests of the Government or in any way indicate a possibility of loss to the Government of outstanding advance payment balances or interest due thereon, or indicate a possibility that effi
TM 14-702
cient and expeditious completion of the contract may be prevented.
Z>. Fiscal offices of field installations or the organizational units at such installations with which they will coordinate for purposes of complying with the provisions of this paragraph will be governed in such examinations by all applicable procedures as may from time to time be issued by the Chief of Finance. In all cases, however, they will use their discretion as to the extent and scope of examination necessary to protect the best interests of the Government, and will be responsible for instituting adequate procedures in any case where, in their opinion, no such adequate procedures exist. *
c.	In determining the need for a special examination of a contractor’s records in a particular case, or in deciding the frequency with which examinations of contractor’s records are to be performed, the fiscal officer at the field installation will confer with the contracting officer, and any organizational unit responsible for administration of advance payments, in order that such examination procedures as are prescribed will be coordinated with existing facilities in obtaining efficient and expeditious performance of the contract and in avoiding-unnecessary inconvenience to the contractor. Nothing contained in this paragraph will be construed to mean that present auditing practices will be duplicated by fiscal officers or their staffs. In those installations where staffs of competent auditors are already performing adequate audits of advance payments, the fiscal officer will utilize the services of such staffs. If, in the opinion of the fiscal officer, auditing procedures are not adequate, he will take such steps as are necessary to accomplish the purposes set forth in paragraph 107.
d.	A report of each examination will be made in narrative or other suitable form supported by pertinent schedules, statistics, documents, and other data necessary to present a complete analysis of the conditions revealed by the examination. A signed copy of the report will be sent to the fiscal officer of the operating agency having jurisdiction with respect to the advance payment(s) involved under the contract(s) and to the contracting officer, one copy being
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retained in the files of the fiscal office by which the examination was made.
e.	Reports will include recommendations as to remedial actions which should be taken to safeguard the interests of the Government. Such recommendations should cover methods by which more adequate control can be maintained over expenditures of advances by contractors and should also indicate whether demand should be made on the contractor for repayment of all or a portion of an advance payment in accordance with applicable contract provisions.
112.	Adjustments
Whenever a field installation finds it necessary to process adjustments of previous transactions in project account 940, it will follow the provisions of chapter 5 with respect to the initiation and processing of WD AGO Form 14-37. In addition to following such instructions, the initiating office will indicate on this form the identifying number of the underlying contract(s) against which the advance payment involved in the adjustment was made.
113.	Reports
Field installations administering contracts on which advance payments have been made or authorized will make reports to the respective operating agencies showing the status of outstanding advance payments on the basis outlined in chapter 11.
114.	Accounting for Uncollectible Balances
a. In the event a field installation in the zone of interior is unable to effect collection of an outstanding unrecouped balance of advance payments made under a terminated contract, and with the concurrence of the responsible operating agency refers the balance to the Chief of Finance for collection in accordance with the provisions of AR 35-730, action will be taken to transfer the accounting with respect thereto from the installation to the headquarters of the operating agency having jurisdiction.
5. The field installation will forward to the headquarters of the operating agency complete information concerning the unrecouped balance
due from the contractor, together with original and three copies of WD AGO Form 14-104, prepared in accordance with the provisions of paragraph 542> and appendix XIII. In the body of the form the amount of the unrecouped balance will be shown as a credit to the appropriate allotment account maintained by the installation under project 940 and the applicable appropriation. No entry will be made in the “charge” block of the form by the field installation. At the bottom of the voucher in the space for explanation will be stated the following:
To transfer to the headquarters of (name of operating agency) the unrecouped balance of advance payments made under identifying contract number ---------- Advances and recoupments to date are as
follows:
Advances----------------------------$xxxxxxx
Recoupments------------------------- xxxxxxx
Unrecouped balance__________________$xxxxxxx
The unrecouped balance in the above statement will be in agreement with the amount shown as a credit in the body of the form.
c.	If the headquarters of the operating agency concurs in the proposal to refer the case to the Chief of Finance it will complete the transfer adjustment voucher and forward it to the Accounting Division, Army Finance Center. Upon receipt of a validated copy of the completed form from the Accounting Division, Army Finance Center, the field installation will post the credit amount shown on the transfer adjustment voucher as an expenditure credit in the applicable allotment account under project 940. This entry will serve to eliminate the negative unliquidated obligations balance in project 940. The field installation will drop the information concerning the contract from the reports showing the status of outstanding payments prepared for the period in which the transfer was completed and for subsequent periods.
d.	In case the headquarters of the operating agency does not concur in the proposal to submit the matter to higher authority and returns the file, the field installation will cancel the WD AGO Form 1F-104 and take no further accounting action with respect thereto.
e.	Upon receipt of the correspondence and related documents in the headquarters of the op
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TM 14-702
erating agency, that office will review the case to determine whether it will be forwarded to the Chief of Finance for collection. If it is the view of the agency headquarters that the unrecouped balance should be referred back to the field installation for further efforts to effect collection locally, the documents will be returned and no further accounting action taken with respect thereto. If it is determined that the case will be forwarded to the Chief of Finance for collection, the unrecouped balance reflected on the WD AGO Form 14—104 will be reconciled, through informal contact or correspondence, with the balance as stated in the records of the Chief of Finance, Central Accounts Branch. After the unrecouped balance has been verified, an allotment account will be established in the headquarters of the operating agency under project 940 and the applicable appropriation, for recording the amount of the balance. This allotment account will also be used for recording additional unrecouped balances under the same appropriation which are transferred subsequently from the same or other field installations and referred to the Chief of Finance for collection. Therefore, the negative unliquidated obligations balance reflected in the account will represent the total of the outstanding unrecouped balances of terminated contracts under the applicable appropriation which have been forwarded for collection.
/. The accounting symbolization pertaining to the allotment account established pursuant to e above will be inserted in the “charge” block of the WD AGO Form 14-104. The original and two copies of the form will be forwarded to the Accounting Division, Army Finance Center. (See par. 546.) The third copy will be retained, together with the corre
spondence and related documents until an accomplished copy of WD AGO Form 14-104 isi returned by the Accounting Division, Army Finance Center.
g. After receipt of the validated copy of the transfer adjustment voucher, the file will be forwarded to the Chief of Finance, Receipts and Disbursements Division, with the request that proceeds collected be scheduled for credit to the allotment account established in the headquarters of the operating agency. The complete accounting classification to be credited will be furnished and will be identical with the classification entered in the “charge” block of WD AGO Form 14-104. If the Chief of Finance forwards the claim to the General Accounting Office for collection, the accounting classification will be indicated in the correspondence for the use of the latter office in properly crediting the proceeds. The charge reflected on Form 14-104 will be posted as an expenditure only to the headquarters allotment account in the manner prescribed in paragraph 108c. Upon receipt of a copy of the collection schedule from the .Chief of Finance representing a collection made by that office or from the Accounting Division, Army Finance Center representing a collection made by the General Accounting Office, the headquarters of the operating agency will post the amount thereof as an expenditure credit. Amounts recorded in allotment accounts established pursuant to e above will be included by operating agencies on the status of funds reports prescribed in TM 14-701. The information concerning the related contract(s) will be included in WD AGO Form 14-135 (Report on Advance Payments Outstanding) prepared in accordance with the provisions of TM 14-701.
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CHAPTER 9
RECONCILIATIONS
115.	General
In addition to the reconciliation prescribed in appendix I, each field installation maintaining allotment accounts will periodically reconcile such accounts with the date on FD Form 514 (Register of Net Expenditures) which, as indicated below, it receives from the Accounting Division, Army Finance Center.
116.	At intervals of approximately 10 days, each field installation will receive a register of net expenditures showing all expenditure and expenditure refund transactions applicable to its allotment accounts which have been processed through the Accounting Division, Army Finance Center, during the designated 10-day accounting period. Upon receipt of these statements, field installations will promptly check the accuracy of their fiscal records and of the related registers of net expenditures. In this connection, attention is invited to TM 14-703. which prescribes the forms and procedures to be used in the reconciliation and verification of expenditures.
117.	Procedures for Processing Adjustments
Verification of the register of net expenditures with the fiscal accounts maintained by field installations may disclose the existence of discrepancies. In the event that the discrepancies represent errors existing in the fiscal accounts of the field installation, appropriate adjustments should be processed in such accounts. If the dis
crepancies represent errors in transactions recorded by the Accounting Division, Army Finance Center, the installation will request correction through the medium of WD AGO Form 14-37, prepared and submitted in accordance with the provisions of chapter 5. When preparing WD AGO Form 14-37 in connection with discrepancies appearing on registers of net expenditures, all of the pertinent information appearing in the register should be stated in the “Reported as” portion of the form, converting the appropriation coding (reflected in column 3 of the register) to the official symbolization, that is, to 2170425, as an example. Any discrepancies in the register of net expenditures which cannot be adjusted through the medium of WD AGO Form 14—37 should be referred to the Accounting Division, Army Finance Center, for clarification and further action.
118.	Registers of Net Expenditures
Received by Operating Agencies
Registers of net expenditures reflecting transactions applicable to open allotments and to accounts of common carriers for transportation of persons and things will be transmitted to the headquarters of the operating agency concerned. Operating agencies receiving such registers of net expenditures will be responsible for checking the accuracy of the data appearing thereon, and for initiating and processing any WD AGO Form 14-37 required to correct discrepancies. As indicated above, the processing of such forms will be accomplished in accordance with the provisions of chapter 5.
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TM 14-702
CHAPTER 10
YEAR-END FISCAL PROCEDURES
119.	Purpose
a.	The purpose of the procedures outlined in this chapter is to facilitate continuing segregation in a current fiscal year as between accounting transactions applicable to the budget program of the current fiscal year and accounting transactions applicable to the budget program of each prior fiscal year. By means of this segregation, operating agencies, field installations, and the Budget Officer for the War Department are in a better position to appraise fund requirements and fiscal progress involved in the respective budget programs.
1)	. A basic principle underlying these procedures is that appropriated funds made available to operating agencies or field installations during one fiscal year to cover the budget program of that fiscal year will not be available for obligation in a succeeding fiscal year except upon specific reallocation, and reallotment in the succeeding fiscal year.
c.	Certain of the procedures provided for in this chapter pertain not only to procedures involved at the end of a fiscal year, but also to procedures involved at the beginning of a new fiscal year.
120.	Accounting Requirements
a. The ledger accounts maintained by a field installation which are applicable to the budget program of a prior fiscal year will be carried forward and be maintained separate as long as the applicable appropriations remain available for expenditure and there continue to be uncompleted accounting transactions, such as unliquidated obligations.
&. In order to permit accounting as outlined in a above, totals and balances in allotment ledger accounts pertaining to the budget program of a closing fiscal year will be determined and stated as of the year-end and will thereafter be carried forward into the new fiscal year on a continuing cumulative basis.
121.	Inventory of Unliquidated Obligations
As part of the year-end closing procedures, field installations will inventory all unliquidated obligations as soon as is practicable after the close of the fiscal year. The total unliquidated obligations so determined will be reconciled with the related balances as at 30 June of the ended fiscal year shown in the ledger accounts, covering administrative and procurement allotments.
122.	Allotments for New Fiscal Year
a. Administrative and procurement allotments which are received by field installations to implement the budget program of a new fiscal year will be dated not earlier than 1 July of that fiscal year, but so far as is practicable and appropriate, subject to the availability of appropriations, will be received by field installations during the last month of the closing fiscal year. Allotments so issued prior to the end of the closing fiscal year will be taken into the accounts established for the new fiscal year. They will be included in fiscal reports as being received on or after 1 July of the new fiscal year.
5.	Consistent with the principle referred to in paragraph 119&, the unobligated balances of allotments outstanding at the close of a fiscal year will not be available for incurring obligations during the succeeding fiscal year.
123.	Accounting Treatment of Prior Years’
Obligations
a.	Obligations which remain unpaid at the beginning of a new fiscal year will be liquidated during the new fiscal year or thereafter under the allotment serial number applicable for the fiscal year in which the obligations were incurred.
TM 14-702
b.	In the event that contracts, purchase orders, and other obligating instruments having unpaid balances at the end of a prior fiscal year are increased in a subsequent fiscal year by change orders, supplements, or amendments, which increase the quantity of items ordered or cover additional items of services or supplies not provided for in the original contractual agreement and existing amendments thereto, such increases will be reflected in fiscal accounts and reports as obligations against funds made available for the budget program of the subsequent fiscal year, except as noted in c below.
(1)	With respect to such augmented obligations, expenditures in a subsequent fiscal year in payment of that part of an obligation which was incurred in a prior fiscal year will be charged in fiscal accounts and reflected in fiscal reports as being in liquidation of obligations outstanding at the end of such prior fiscal year.
(2)	Such expenditures in a subsequent fiscal year as are in payment of items, services, or facilities represented by the augmentation in a subsequent fiscal year of such prior year’s obligations (b above), will be charged in fiscal accounts and reflected in fiscal reports as being in liquidation of obligations incurred in such subsequent fiscal year.
c.	In case obligations are incurred in one fiscal year and liquidated in a subsequent fiscal year for amounts greater than the obligation established in prior fiscal years, the increase adjustments will be charged as being applicable to the prior fiscal year provided such adjustments are made within the terms -of a contract or purchase order, as when variations in quantities, prices, or specifications of component parts are provided for in the original contractual agreement which was obligated in a prior fiscal year. Adjustments of this nature may be based on change orders or supplements when price redeterminations, changes in specifications, engineering changes, or other changes necessitating price increases are involved, or may be made without a formal supplemental instrument as when the quantity of items to be delivered is specified within the range of upper and lower limits. Likewise, any decrease adjustments resulting from the liquidation of the prior year obligations will be reflected in the
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fiscal records as being applicable to the prior fiscal year.
124.	Year-End Fiscal Reports
a.	The dates for submission by field installations of fiscal reports for the reporting period ending 30 June of a fiscal year will be extended 10 days beyond the respective submission dates otherwise applicable during the fiscal year.
b.	The purpose of the extension of these submission dates is to permit the fiscal accounts maintained by field installations to be held open for that additional period. This will facilitate posting of all obligations which were incurred on or before 30 June of the closing fiscal year, but not previously recorded; posting of all vouchers which were paid by disbursing officers on or before the same date but not previously recorded; and the inclusion of this augmented data in the year-end fiscal reports of the field installations concerned.
c.	If, after final year-end fiscal reports have been compiled and submitted by field installations to the operating agencies designated to receive them, it develops that any expenditures made or obligations incurred through 30 June of the ended fiscal year were not properly reflected in the underlying fiscal accounts and in such reports, the omitted transactions will be recorded and reported as adjustments for the month of the new fiscal year in which they are ascertained. If such adjustment transactions represent major amounts or have relative importance, appropriate explanation will be included in the monthly fiscal reports covering the reporting period in which the adjustment transactions are ascertained and recorded.
d.	As indicated in chapter 11, field installations will submit separate series of monthly reports on the status of allotments applicable to the budget programs of respective fiscal years for which the accounts remain open. Each series of monthly reports will continue to be submitted until appropriation (s) involved are no longer available for expenditure or until such earlier date as the transactions applicable to the budget program of the fiscal year involved have been completed.
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TM 14-702
125.	Unobligated Commitments at Year-End
Since commitments for which obligations have not been incurred cannot legally reserve an appropriation for expenditure, all such unobligated commitments of record at the close of a fiscal year will be canceled in respect to the allotments available for obligation in the closing fiscal year. The canceled amounts will ordinarily be reestablished immediately as commit
ments applicable to funds available for the succeeding fiscal year, provided that contrary action, based on a change in program or other factors, has not been directed by the operating .agency having jurisdiction. Under this provision, the amounts of commitments applicable to allotment accounts for prior fiscal years will be equal to the obligations incurred applicable to such accounts. Accordingly, accounting for and reporting of such prior year commitment data will not be required or performed.
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CHAPTER 11
REPORTS TO BE COMPILED
126.	General
a.	In this chapter are included pertinent data relating to the fiscal reports which a field installation, having the accounting transactions involved in the respective reports, is required to prepare at the end of each prescribed accounting period. The reports are as follows:
(1)	WD AGO Form 14-120 (Report on Status of Allotments (Project Account Level)) (Reports Control Symbol WDSBU-6), or WD AGO Form 14-121 (Report on Status of Allotments (Consolidated)) (Reports Control Symbol WDSBU-7).
(2)	WD AGO Form 14-96 (Report on Status of Advance Payments) (Reports Control Symbol WDSBU-9).
6.	Each of the reports listed in a above will provide for identification of the field installation by which compiled and submitted, the reporting period covered, and the account symbols involved. Each of the reports will be signed by the fiscal officer of the installation by which compiled or by his representative. If the report consists of more than one sheet, only the first sheet need be signed.
c.	Brief statements of the purposes which the reports are intended to' serve, the general requirements for their submission, and the provisions relating to the optional use of alternative report forms as noted in a( 1) above are outlined in paragraphs 127 and 128.
127.	WD AGO Form 14-120 (Report on Status of Allotments (Project Account Level)) or WD AGO Form 14-121 (Report on Status of Allotments (Consolidated))
a.	Purpose. (1) To facilitate determination by the operating agency receiving the report that the field installation is administering and accounting for funds in the same amounts and
under the same account classifications as tire shown by the operating agency’s records.
(2)	To facilitate determination by the operating agency receiving the report as to the progress being made by the reporting field installation with respect to commitments and/or obligations and expenditures against the allotted funds.
(3)	To be used by the operating agency in conjunction with other records and reports in compiling monthly fiscal reports to higher echelons.
(4)	To be used by the reporting field installations as a medium for such internal management, control, and informational purposes as may be appropriate.
b.	To Whom Submitted. To the fiscal officers of the operating agencies from which the respective allotments were received; or if sub-allotments are involved, to the field installations from which received.
c.	Reporting Period. From the date of each allotment or suballotment to the end of each calendar month.
d.	Separate Fiscal Year Reports. Reports will reflect a segregation of data relating to the separate budget programs of the successive fiscal years involved. Under this requirement, separate reports will be prepared in respect to allotments issued in each fiscal year, provided there continue to be uncompleted transactions applicable to such allotments and the appropriation (s) involved remain available for expenditure.
e.	Alternative Report Forms. The alternative forms available for this report are designed to meet the varying requirements of operating agencies. Each operating agency will determine which of the two alternative report forms will be used by field installations in reporting allotment transactions to its headquarters and will issue appropriate instructions. All field installations under command jurisdic
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TM 14-702
tion of the same operating agency will use the same report form in reporting to that operating agency. With respect to allotments or suballotments made available to a field installation under jurisdiction of another operating agency, the headquarters or installation making funds available may prescribe which of the two alternative report forms will be furnished. In the absence of instruction in this regard, the report form regularly submitted to the operating agency having command jurisdiction will be used. It will be noted, however, that a field installation may be required to use different report forms in reporting to the operating agency headquarters having command jurisdiction over the installation and in reporting to other operating agencies or installations.
f.	Amounts Shown. (1) The WD AGO Form 14-120 (Report on Status of Allotments (Project Account Level)) is designed to reflect on a separate sheet for each project account classification, or allotment applicable to a single project, the following totals for the current month and cumulatively from the inception of the allotment:
(a) Allotments received.
(&) Commitments authorized.
(. Independent verification of footings and cross-footings, where applicable, prior to typing.
o.	Verification by reading from basic work sheet reports and checking against typed final reports of all material, including description and figures, required to be included in typed final reports.
d.	Verification after typing of the mathematical accuracy of figures shown in the reports by independent footings and cross-footings of such figures.
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CHAPTER 12 COLLECTIONS
Section I. CATEGORIES AND EXAMPLES OF COLLECTIONS
130.	Collections are defined as any payment, repayment, or deposit of funds received, handled, or accounted for by an officer or agency of the War Department. Collections may take any of the following forms for accounting purposes:
a.	Direct receipts, such as cash, checks, drafts, and money orders.
6.	Transfer and counter warrant credits to either appropriations or receipt accounts, except adjustments to the Army Account of Advances.
c.	Deductions on expenditure vouchers representing offsets to cover indebtedness due the United States Government.
d.	Other authorized deductions on expenditure vouchers, such as for Civil Service Retirement contributions, war bond subscriptions by civilian employees, and Federal taxes. However, deductions on expenditure vouchers for cash discounts on purchases, allotments of pay by military personnel, and amounts representing the value of allowances furnished in kind pursuant to law to supplement salary earnings, are not to be considered as collections.
131.	For accounting purposes, collections will be identified under one of the following categories :
a. Expenditure refunds.
5. Appropriation reimbursements.
c.	Appropriation receipts (special and trust funds).
d.	Miscellaneous receipts (General Fund).
e.	Special deposit receipts.
Definitions and examples of these categories are shown in subsequent paragraphs.
132. Expenditure Refunds
These are collections of previous erroneous payments or overpayments and are usually identi
fied with the specific voucher (s) or specific contract(s) on which the erroneous payment or overpayment occurred. For accounting purposes, expenditure refunds include adjustments of any expenditures which are credited to an allotment account as reductions in the expenditures but do not include refunds identified with lapsed appropriations of the War Department, which refunds are treated as miscellaneous receipts. Examples of expenditure refunds are as follows:
a. Collection of salary overpayments.
&.	Collections of overpayments made to commercial concerns due to erroneous billing or incorrect computations of invoices.
e. Amounts collected for items rejected and returned.
d.	Allowances on articles retained but which were not satisfactory.
e.	Collections made on account of suspensions or disallowances by the General Accounting Office.
f.	Collections on charges for transportation purchased (for both persons and things) where the whole or part is required to be paid by an enlisted man, officer, or civilian employee, such as amounts for baggage or property transported in excess of the established allowances.
g.	Recoveries on payments for contractual services, such as rent, insurance, and transportation purchased, where such contracts are canceled and adjustments are made for the unused portion, as well as recoveries on unused moneys advanced for rations on troop trains and unused monetary allowances in lieu of subsistence and quarters while in a travel status.
h.	Checks which have been recorded as a disbursement by a disbursing officer and which subsequently are returned to the disbursing officer for cancellation.
i.	Repayments against advances or loans made to contractors, etc.
j.	Amounts recovered for charges made in
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excess of ceiling prices as established by the Office of Price Administration.
k.	Amounts recovered as a result of price redetermination agreements, forward pricing agreements, and other adjustments in prices, when such agreements are a part of the original contract provisions.
133. Appropriation Reimbursements
These are defined as collections, other than expenditure refunds, for commodities, work, or services furnished, or to be furnished, to an individual, firm, corporation, or Federal agency, or for the benefit of other appropriations of the War Department, which collections lawfully may be covered into the Treasury of the United States as repayments to an appropriation. Examples of appropriation reimbursements are as follows:
a. Proceeds from sales of stores, materials, and supplies for credit to replacing accounts, such as—
(1)	Sales of subsistence.
(2)	Sales of clothing and equipage.
(3)	Sales of serviceable ordnance stores.
(4)	Sales of serviceable engineer supplies and equipment.
(5)	Sales of serviceable medical supplies and equipment.
&.	Sales of surplus cuttings of material from clothing manufactured by the Quartermaster Corps.
c.	Amounts received, either as reimbursements or working fund advances, from other Federal agencies for orders placed under section 601 of the Economy Act (31 U. S. C. 686) ; or amounts for credit to appropriations other than the one under which the work or service was rendered. (See also ch. 6 for detailed instructions for disposition of amounts received on transfer vouchers, Standard Form 1080, for orders placed under section 601 of the Economy Act.)
d.	Proceeds from sales of water, gas, electric current, and laundry work purchased under contract.
134.	Appropriation Receipts
These are defined as collections for credit to special funds or trust funds which by law are
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covered into the Treasury of the United States and for which appropriation warrants subsequently are issued. Examples of appropriation receipts are as follows:
a.	Contributions for sewerage system, etc., Fort Monroe, Va.
b.	Contributions to the Civil Service Retirement and Disability Fund.
c.	Proceeds from estates of deceased soldiers.
d.	Deposits, pay of the Army.
e.	Any other receipts which by law are to be credited to any of the special or trust fund receipt accounts.
135.	Miscellaneous Receipts
These are defined as collections which are required by law to be covered into the General Fund of the Treasury, and which are not available for expenditure until appropriated by Congress. Examples of miscellaneous receipts are as follows:
a.	Sales of condemned stores and supplies.
b.	Sales of surplus property.
c.	Proceeds from sale of ice, electric current, and laundry work when produced by Government-owned plants.
d.	Cash collections resulting from Renegotiation of Contracts under Public .Law 528, approved 28 April 1942, as amended. (Renegotiation savings deducted from contractors’ vouchers are not to be accounted for as miscellaneous receipts. They represent obligation adjustments as explained in par. 15.)
e.	Proceeds from rental of equipment.
/. Cash collections for liquidated damages. (Liquidated damages deducted from contractors’ vouchers will remain to the credit of the appropriation as provided in ch. 7.)
g.	Interest collected on advance payments and amounts deducted from vouchers which represent interest charges.
h.	Any other proceeds from the sale of property, or services of any kind which are not authorized by law to be credited to General Fund appropriations or which are not collections for special or trust funds.
136.	Special Deposit Receipts
These are defined as collections which are turned over to a disbursing officer to be held
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temporarily in his accounts until such time as a proper disposition of the collections can be accomplished. Special deposit receipts include funds held by an accountable officer as agent, amounts received prior to the earning of such collections, and any other amounts the disposition of which cannot be determined or applied at the time the collections are made. Examples of special deposit receipts are as follows:
a. Collections represented by civilian personnel pay roll deductions for Federal taxes and for the purchase of war bonds.
&. Proceeds from the sale of property, where expenses in connection with the sale are to be paid from the gross proceeds before the net proceeds are credited to the General Fund.
c.	Deposits for the guarantee of performance under contracts.
d.	Money received in advance guaranteeing payment for subsequent sales, or service to be rendered.
e.	Money received on account of taxes imposed by Federal, State, or other political subdivisions of Government.
/. Telegraph tolls collected for other lines where the Government receives the message from the sender and transmits it over Government and connecting lines.
Section II. ACCOUNTING FOR COLLECTIONS
137.	The Chief of Finance publishes and maintains current, as a part of the War Department Fiscal Code, the following information in respect to account classifications applicable to the collection categories indicated:
a.	Approved open allotment accounts applicable to certain types of collections representing expenditure refunds.
6.	Such approved collection accounts covering appropriation reimbursements as may be required by the operating agencies primarily responsible for administering the appropriations (or portions thereof) involved.
138.	The Chief of Finance also publishes and maintains current, as a part of the War Department Fiscal Code, the receipt account titles and symbols which are applicable to the War De
partment within the following collection categories :
a.	Appropriation receipts (special and trust funds).
b.	Miscellaneous receipts (General Fund).
139.	When collections are represented by deductions from expenditure vouchers, the expenditure voucher will include the complete accounting classification applicable to the gross amount of the expenditure voucher and the complete accounting classification applicable to each type of collection which is included therein as a deduction. Fiscal organizations and disbursing officers will account for the gross amount of such expenditure vouchers in accordance with the classifications required to be shown thereon. The collection(s) represented by the deduction(s) will be classified and accounted for in accordance with the procedures prescribed herein pertaining to the applicable collection categories.
140.	Expenditure Refunds
a.	In recording and scheduling collections representing expenditure refunds, as previously defined, documents and schedules requiring accounting classification will designate the appropriations and purpose classifications (both project account and object class) which are to be credited except in cases where the refunds relate to lapsed appropriations, in which cases they will be scheduled to miscellaneous receipt account 215520.
b.	If the refund relates to an allotment which has not been accomplished or closed out, the amount will be scheduled and recorded as a reduction of expenditures under that allotment (except as otherwise provided in the War Department Fiscal Code).
c.	For refunds applicable to allotments which have been accomplished or closed out, the amounts will be taken up as expenditure credits to a designated open allotment account established for that purpose under the applicable appropriation. Also, for special types of expenditure refunds, it may be desirable to credit the collections to a designated open allotment account in the applicable appropriation rather than to the allotment account previously
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charged. Expenditures will not be made from these open allotment accounts, except for refunds of collections previously credited thereto in error. The amounts will be made available by the operating agency for obligation and expenditure only by use of WD AGO Form 14—127 or WD AGO Form 14—126, whichever is appropriate.
d.	In view of the contract provisions for recovery by the Government of the amounts paid to utility companies as connection charges, the deductions from current bills for services consumed are in the nature of repayments of the advances to the utility companies. As such, these monthly recoveries are deemed to be expenditure refunds. The gross amounts of current bills for utilities consumed under the contracts should be charged to the applicable operating allotments, and the amounts of the collections should be credited to the open allotment for the expenditure refund account of the applicable appropriation as shown in section II, chapter 5, TM 14—700, irrespective of whether the allotment to which the cost of construction was charged has been closed or is still available for expenditures and/or collections.
e.	Expenditure refunds will be recorded as reductions of expenditures previously charged to the applicable appropriations and project account classifications in the accounts-maintained in the Accounts Division, Office of the Chief of Finance and (with the exception of expenditure refunds credited to open allotments referred to above) in the allotment accounts of the fiscal organizations involved.
/. Except for the cases noted below, collection documents designating expenditure refunds will include complete reference to the preceding expenditure voucher (s) to which the collection pertains, that is, the name and symbol number of the disbursing officer who paid such preceding expenditure voucher(s), together with the voucher number(s) and the date(s) of payment :
(1)	Refunds correcting overpayments in civilian pay rolls, except where required by Civilian Personnel Regulation No. 120.
(2)	Recovery of charges for transportation, commutation of rations, meals, lodging, telegrams, telephone messages, storage charges, and
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transportation of baggage (including charges in excess of established allowances), where such charges are to be refunded by enlisted men, officers, and civilian personnel.
(3)	Repayments of unused advances for monetary allowances to enlisted men, officers, and civilian employees.
(4)	Expenditure refunds on travel and transportation vouchers of common carriers.
(5)	Expenditure refunds on contracts involving partial payments wThere the refund cannot be readily identified with a particular payment, in which case the number of the contract will be shown on the collection voucher.
(6)	Expenditure refunds of overpayments made by the Office of Dependency Benefits.
(7)	Other cases where it is impracticable to obtain the reference to the preceding expenditure voucher, in which instances notations to that effect should be made on the collection vouchers.
141.	Appropriation Reimbursements
a.	In recording and scheduling collections representing appropriation reimbursements, as previously defined, documents and schedules requiring accounting classification will designate the appropriations to be credited without any reference to allotments issued against such appropriations. To the extent required by the War Department Fiscal Code, the accounting classification also will include the applicable collection account symbol designated for the appropriation involved.
b.	Collections representing appropriation reimbursements will not be taken up either as reductions of expenditures or as increases to existing allotment accounts. They will be recorded in the accounts maintained in the Accounts Division, Office of the Chief of Finance, as increases in the total funds available in the applicable appropriation accounts.
c.	The amount of such increases in available funds in respect to each appropriation will be reported at the end of each month by the Accounts Division, Office of the Chief of Finance, to the operating agency of the War Department by which the applicable appropriation is administered. Such increases in available funds will thereafter be subject to allocation only at such
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time, to such extent, and in such manner as the Budget Officer for the War Department may determine.
142.	Appropriation Receipts (Special and Trust Funds)
In recording and scheduling collections representing appropriation receipts, as previously defined, documents and schedules requiring accounting classification will designate the receipt account title and symbol involved as published in the War Department Fiscal Code. The title and symbol of the appropriation which subsequently will be increased to the extent of such collections will not be shown on the underlying collection documents and schedules. Such increases in available funds (represented by the appropriation warrants issued therefor) will be subject to allocation only at such time, to such extent, and in such manner as the Budget Officer for the War Department may determine.
143.	Miscellaneous Receipts (General Fund)
In recording and scheduling collections representing miscellaneous receipts, as previously defined, documents and schedules requiring accounting classification will designate the General Fund receipt account title and symbol to which the collection is to be credited, as published in the War Department Fiscal Code.
144.	Special Deposit Receipts
Collections representing special deposit receipts, as previously defined, will be credited to the special deposit account of the accountable disbursing officer by whom the collection originally is received. Whenever a collection placed in a special deposit account is earned, or can be identified and applied to the purpose for which remitted, Standard Form 1046 (Schedule of Transfers—Special Deposits) will be used for clearing the collection from the special deposit account to the appropriate ultimate account to which the collection is to be credited. Determination of the accounting classification to be shown in respect to the ultimate account will be made on the basis of the ultimate category which the collection represents and the account
ing classification and procedures required to be accomplished in respect to that category as prescribed in this chapter.
145.	Correction of Accounting Classifications
In cases where it becomes necessary to correct an erroneuus accounting classification shown on a previously processed collection document or schedule, such correction will be effected by use of WD AGO Form 14-37. The use of this form is more completely described in chapter 5 and appendix XI.
146.	Accounting for Refunds of Collections Refunds of previously recorded collections will be accounted for in accordance with the following procedures:
a>. Refunds of collections previously credited to special and trust fund appropriations will be classified and accounted for as expenditures from such appropriations under appropriate project account and object classifications.
b.	Except as otherwise is, or may be, provided by law, all claims for refund of collections previously covered into the Treasury as miscellaneous receipts of the General Fund will not be paid by disbursing officers. Such claims will be submitted to the General Accounting Office through the Chief of Finance over the handwritten signature of the claimant. The claim will include a citation to the voucher or account involved in the original collection to which the claim for refund pertains. An exception to the requirements of this paragraph is provided in Public Law 11, 78th Congress, whereby funds appropriated to the War Department under the heading, Finance Service, Army, are available for direct payment by disbursing officers of amounts erroneously collected from military and civilian personnel in and under the Military Establishment.
c.	Except as otherwise provided by law, vouchers and schedules covering all other refunds of previously recorded collections will cite the account titles and symbols to which the original collections were credited and will be accounted for as reductions of the collections previously recorded in the same accounts.
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147.	Register of Collections
Included herein as appendix XIX is an explanation of WD AGO Form 14—33 (Register of Collections), which is designed to record the amounts of all collections resulting from the operations of activities carried on under the jurisdiction of an installation. These will include collections scheduled to disbursing officers by the fiscal office of an installation as well as collections received directly by disbursing officers. At installations where collections are received by disbursing officers from sources other than through the fiscal office, arrangements should be made whereby the disbursing officer will notify the fiscal officer of such collections. Maintenance of a register of collections is optional with each installation but it is recommended for use by installations having considerable collection volume. For installations having a small volume of collection transactions, the collection vouchers may be filed for reference purpose without maintaining a collection register. The register, when used, will serve the following purposes:
a. Provide a summary record of all collections made by or applicable to an installation.
&. Furnish a ready reference to collection vouchers processed by an installation.
c.	Provide current information for making certain reports requiring data as to collections,
such as reports on cash received pursuant to renegotiation agreements.
d.	Provide information in justification of requests for allotment of funds, particularly when such funds are used in whole or in part to procure commodities or services for sale, and the proceeds from such sales are not available to the installation. Examples of services or commodities initially procured from allotted funds and thereafter sold are:
(1)	Sales of ice, electric current, an,d laundry when produced by Government-owned plants, the proceeds from which are credited to miscellaneous receipts.
(2)	Sales of similar items initially purchased under contract, the proceeds from which are credited as appropriation reimbursements.
(3)	Sales of stores, materials, and supplies, the proceeds from which are credited to replacing appropriation accounts.
(4)	Reimbursements for work done for other governmental agencies or units.
e.	Provide a means of ready reference to collection vouchers when subsequent claims are filed for refunds, as in the case of unclaimed wages deposited as appropriation receipts to the credit of account 218990, Deposits, unclaimed moneys due creditors of contractors with the United States under cost-plus-a-fixed-fee contracts (name of creditor).
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CHAPTER 13
FILING PROCEDURES
148.	General
The accounts and books of original entry will be supported by an accurate filing system. The files are to be maintained on a current basis at all times and should be so arranged that the documents included therein will be Readily accessible and will afford maximum use for account keeping and administrative control. The files must include originals or copies of all documents representing funds made available, commitments, obligations, expenditures, and other transactions. All documents and forms which have served as posting media or which bear posting initials or administrative certifications will be filed in the fiscal office, and will be available at all times for review or audit by authorized personnel. Under the system contemplated in this manual, the separate files and file sequences outlined in the following paragraphs are recommended.
149.	Administrative Allotments and
Procurement Allotments Received
These documents should be filed in allotment number sequence with separate files for administrative allotments and procurement allotments. Changes to allotment advices (increases or decreases) should be filed in change number sequence in front of the original allotment advice, the latest change number to the front. This file supports the “Allotment received” column of the allotment ledger.
150.	Suballotments Received
Suballotments received by an installation should be filed—
a. By installation from which received.
&.	Thereunder in suballotment serial number sequence. Changes to suballotments (increases or decreases) should be filed in change number sequence in front of the original suballotment, the latest change number to the front. This file
supports column 6 of the allotment ledger when adapted for use in accounting for suballotments.
151.	Suballotments Issued
a. Installations issuing suballotments should file the retained copies of such suballotment documents—
(1)	By station number to which issued.
(2)	In appropriation symbol sequence under each station.
(3)	In allotment serial number sequence within each appropriation symbol.
(4)	In suballotment serial number sequence within each allotment serial number.
1)	. This file supports column 6 of the suballotment account(s) established under the provisions of paragraph 32.
152.	Suballotments Accomplished
Files for accomplished suballotments should be maintained by receiving and issuing installations, as follows:
a. By receiving installations. When a suballotment has been accomplished, the original document together with any changes thereto should be withdrawn from the “suballotments received” file and be placed in a completed file in the sequence of the station number of the installation from which the suballotment was received, and in suballotment serial number sequence thereunder.
I). By issuing installations. Upon notification that an issued suballotment has been accomplished, the copy of the applicable suballotment and any changes thereto should be withdrawn from the “suballotments issued” file and be placed in a completed file in the sequence of the appropriation symbol involved, and thereunder in allotment serial number sequence.
153.	Unobligated Commitments
Copies of WD AGO Form 14—115 and other authorized commitment forms should be filed
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in the sequence of the allotment accounts involved and in project account number sequence thereunder in an unobligated commitment file. Upon receipt of the obligating document pertaining to a commitment form (or the final obligating document pertaining thereto, in the case of partial obligations applicable to a single commitment document), the commitment document should be removed from the unobligated commitment file and attached to and filed with the retained copy of the obligating document (or final obligating document). Whether or not only a partial obligation is involved, the obligating document itself will be filed in a separate file for unliquidated obligations. (See par. 154.) When an obligating document is received which represents only a partial obligation of the amount stated on a single commitment document, the partial obligation record to which it is posted will be filed with the commitment document in the unobligated commitment file. If WD AGO Form 14-115 is used as the commitment document, the reverse side thereof may be used as the partial obligation record. (See app. IV.) Commitment documents remaining in the unobligated commitment file, less the amounts of partial obligations applicable thereto as shown by related partial obligation records, will at all times represent the total funds certified as committed but not yet obligated.
154.	Unliquidated Obligations
Purchase orders, contracts, obligation authorities, etc., representing unliquidated obligations should be filed in the sequence of the allotment account involved and in project account number sequence thereunder. If one obligating document relates to two or more accounts, it should be placed in the file for the account charged for the largest portion of the obligations and crossreference should be prepared for remaining portions of the obligation in the appropriate account file(s), with reference thereon to the file containing the basic obligating document. When obligations are liquidated by expenditures, the related obligating documents and their attached commitment forms should be removed from the unliquidated obligation file and be attached to and filed with the copy of the
applicable expenditure voucher. The items remaining in the unliquidated obligation file support the balances of unliquidated obligations as determinable from the related allotment ledger accounts.
155.	Expenditure Vouchers
Copies of paid expenditure vouchers, together with the related obligating documents and commitment documents attached, should be maintained in a paid expenditure voucher file in sequence of the allotment account involved and in project account number sequence thereunder. If one voucher applies to two or more accounts, it should be filed under the account classification charged with the largest part of the expenditure. Cross-reference should be prepared and filed under the other account classification (s) with reference thereon to the file containing the basic expenditure voucher copy. If the evidence of the expenditure is other than a copy of the paid voucher, such as for vouchers submitted to the General Accounting Office for settlement, such evidence of expenditure will be filed in the same manner as that provided for copies of vouchers paid by disbursing officers.
156.	Collections
A separate file for collection documents should be maintained to include all such documents except those covering expenditure refunds. Within this file, documents for the several types of collections should be segregated and those for each type filed in the numerical sequence of the account symbols to which they pertain, that is, the appropriation, receipt, or special deposit receipt symbols involved. Documents covering expenditure refunds should be filed with expenditure vouchers in the order of the related allotment ledger accounts.
157.	Registers of Transactions
Completed registers should be filed by types of transactions and in chronological order thereunder.
158.	Inactive Accounts
After all transactions relating to an administrative allotment or a procurement allotment
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account have been recorded and the account closed, the account should be removed from the active ledger and filed as inactive. The inactive accounts should be arranged in the same order as the active accounts.
159.	Reports
All retained copies of reports should be filed according to the components to which submitted and by types of • reports in chronological sequence thereunder.
723612®—46-
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CHAPTER 14 DISPOSITION OF ACCOUNTING RECORDS AND FILES - OF DEACTIVATED INSTALLATIONS
160.	General
This chapter provides instructions for the disposition of the fiscal accounting records and supporting document files at installations in the zone of interior which are deactivated or discontinued. Such records are considered as active until all accounts are paid and the unexpended balances of allotments are withdrawn; they are to be distinguished from inactive records and the procedures for their disposition set forth in TM 12-259.
161.	Fiscal accounting records and supporting documents thereto of class I, II, and III installations upon discontinuance, and of Army Ground, Air, army area, and technical or administrative service units which maintain fiscal accounting records, upon demobilization or upon receipt of orders to proceed to a staging area or other point of destination, preparatory to movement overseas, will be disposed of as follows:
a. Class I Installations and Units Under Control of an Army Area, and All Army Ground Forces Units. Forward to the headquarters of an activity or installation designated by the army commander of the army area in which they may be located. Upon change of custodian of fiscal records pertaining to an Army Ground Forces unit, the new custodian will immediately notify the Commanding General, Army Ground Forces, as to current location of such records.
A Class II Installation and Technical or Administrative Service Units Under Jurisdiction of Class II Installations. To be handled in accordance with instructions issued by the chief of each technical or administrative service or staff agency concerned.
c. Class III Installations and Army Air Forces Units. Forward to headquarters of an
activity or installation designated by the commander of the next higher echelon of command.
162.	As soon as the headquarters of an activity or installation is designated to receive records as provided in paragraph 161, such headquarters will notify the Chief of Finance, Attention: Accounts Division, Central Accounts Branch, The Pentagon, Washington 25, D. C., and the Accounting Division, Army Finance Center, of the following:
a. Name, station number, and date of deactivation of the discontinued installation or unit.
A Name and address of the headquarters of the activity or installation to which the records of the discontinued installation or unit are to be transferred and to which registers of net expenditures are to be mailed.
163.	It will be the responsibility of the designated recipients of such records—
a. When the recipient is the allotting agency, to issue such instructions and provide such supervision as may thereafter be appropriate to insure prompt action in the liquidation of outstanding obligations, and to< perform any other necessary fiscal functions until all accounts are closed and unexpended balances thereof have been withdrawn.
5. When the recipient is not the allotting agency, to issue such instructions and provide such supervision as may thereafter be appropriate to insure prompt action in the liquidation of outstanding obligations, rendition of monthly report of status of allotments, WD AGO Form 11-120 or WD AGO Form 14—121, as required, and to perform any other necessary fiscal functions until all accounts are closed and unexpended balances of allotments involved are reported to allotting agencies for withdrawal.
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164.	With respect to the requirements of the preceding paragraphs, the designated recipient of the accounting records will, in effect, act as agent for the discontinued or demobilized installation in completing accounting transactions originated thereat and in closing out the accounting records. Accordingly such accounting transactions and accounting records will continue to carry account symbols, including station identification, which were applicable to the transactions and the records of the discontinued or demobilized installation. Specifically, such transactions and accounting records will not be merged with transactions and accounting records pertaining to the normal operations of the designated recipient or those pertaining to activities of other discontinued or demobilized installations.
165.	When the transferred accounts have been closed and all necessary fiscal functions performed in connection therewith, including
reconciliation with FD Form 514, Register of Net Expenditures) as required by paragraph 115, the recipient headquarters will so notify the Accounting Division, Army Finance Center.
166.	Upon receipt of notification under the provisions of paragraph 165, the Accounting Division, Army Finance Center, will thereafter discontinue mailing registers of net expenditures which show only inactive balances carried forward applicable to the closed accounts. Activity which may develop subsequently, however, will be included on a register of net expenditures and transmitted to the headquarters of the activity or installation which effected closing of the discontinued records.
167.	After the responsibilities outlined in paragraph 163 have been discharged, disposition will be made of the closed records in accordance with the provisions of AR 15-15 and TM 12-259.
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APPENDIX I
ALLOTMENT LEDGER (OBLIGATIONS) (WD AGO FORM 14-85) AND ALLOTMENT LEDGER (COMMITMENTS) (WD AGO FORM 14-102)
1.	Purpose
The purposes of these forms and provisions relating to their alternative use are outlined in chapter 4.
2.	WD AGO Form 14—85 (Operation of Allotment Ledger (Obligations))
All transactions will be posted to this form in chronological order in accordance with the following instructions:
a.	In column 2, will be entered the date of posting.
6.	In column 3, the identifying number of the document or register from which the posting is made will be stated, such as contract number, purchase order number, voucher number, etc.
c.	In column 4, will be indicated such descriptive data as are necessary to further identify and explain the item. Except where summary postings are made from a register, the names of vendors, contractors, payees, etc., will be shown in this column..
d.	Column 5—Code: This column is available to indicate codings of transactions recorded in subsequent columns of the account.
e.	Column 6—Allotment received: The amount of the allotment received, and subsequent increases and decreases will be entered in this column. The amount of the allotment received will have the effect of establishing an unobligated balance in column 9, or, in case of subsequent increases of the amount allotted, increasing the unobligated balance. Decreases in the allotment will be posted in this column as contra (reverse) entries and will have the effect of reducing the unobligated balance.
f.	Column 7—Obligations incurred:
(1)	Amounts of all obligations incurred will be entered in this column as soon as ascertained.
The amounts of adjustments increasing previously recorded obligations also will be entered in this column. The amounts of obligations and subsequent increases will have the effect of reducing the unobligated balance in column 9.
(2)	Decreasing adjustments, such as for contract or purchase order amendments, cancellations, contract terminations and renegotiation savings, applicable to previously recorded obligations, will be entered in this column as contra (reverse) entries, and will have the effect of increasing the unobligated balance.
(3)	Liquidation adjustments, that is, the differences between the amounts of expenditures and the related amounts of previously recorded obligations, both increases and decreases, also will be entered in this column concurrently with the posting of expenditures in column 8.
(4)	In case an expenditure is made for which no previous obligation has been recorded, the amount will be posted in this column as well as in column 8. Likewise, expenditure refunds will be posted in this column as contra (reverse) entries in addition to being posted in column 8.
g.	Column 8—Expenditures: The amounts of all expenditures will be posted in this column. Expenditure refunds will be posted as contra (reverse) entries. Any differences between the previously obligated amounts and the expenditures will be adjusted in column 7, as previously explained.
h.	Column 9—Unobligated balance of allotment : This is a balance column in which will be entered the balance of the allotment which is available for future obligation. This amount is the difference between the totals of columns 6 and 7.
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3.	WD AGO Form 14—102 (Operation of Allotment Ledger (Commitments))
All transactions will be posted to this form in chronological order and in accordance with the following instructions:
a.	Posting references will be entered in columns 2, 3, and 4, which provide respectively space for the date of posting, the reference number of the posting medium and brief descriptive data to further identify and explain the item.
b.	Column 5—Code: This column is available to indicate codings of transactions recorded in subsequent columns of the account.
c.	Column 6—Allotment received: The amount of the allotment received, and subsequent increases and decreases, will be entered in this column. The amount of the allotment received will have the effect of establishing an uncommitted balance in column 8, or in cases of subsequent increases of the amounts allotted, increasing the uncommitted balance. Decreases in allotments will be posted in this column as contra (reverse) entries and will have the effect of reducing the uncommitted balance.
d.	Column 7—Commitments authorized: All commitments authorized and increases in the amounts thereof will be entered in column 7 and will have the effect of reducing the uncommitted balance in column 8. Reduction in the amounts of commitments, or cancellations of commitments also will be entered in this column, and will have the effect of increasing the uncommitted balance in column 8. The differences between the amounts of obligations incurred and the amounts of previously recorded commitments, both increases and decreases, also will be entered in this column concurrently with the posting of the obligations in column 9. In case there are adjustments to recorded obligations and expenditures, a corresponding entry will be made in this column.
e.	Column 8—Uncommitted balance of allotment : This is a balance column in which will be entered the balance of the allotment which remains available for commitment. This amount is the difference between the totals of columns 6 and 7.
TM 14-702
/. Column 9—Obligations incurred:
(1)	Amounts of all obligations incurred will be entered in this column as soon as ascertained.
(2)	The amounts of adjustments increasing previously recorded obligations also will be entered in this column. Decreasing adjustments, such as for contract or purchase order amendments, cancellations, contract terminations and renegotiation savings, applicable to previously recorded obligations, will be entered in this column as contra (reverse) entries. All adjustments to previously recorded obligations will require corresponding adjustments to the commitments authorized in column 7.
(3)	Liquidation adjustments, that is, the differences between the amounts of expenditures and the related amounts of previously recorded obligations, both increases and decreases, also will be entered in this column as well as in column 7 concurrently with the posting of expenditures in column 10.
(4)	In case an expenditure is made for which no previous obligation has been recorded, the amount will be posted in this column and in column 7 as well as in column 10. Likewise, expenditure refunds will be posted in these columns as contra (reverse) entries in addition to being posted in column 10.
g. Column 10—Expenditures: The amounts of all expenditures will be posted in this column. Expenditure refunds will be posted as contra (reverse) entries. Any differences between the previously obligated amounts and the expenditures will be adjusted in columns 7 and 9.
4.	Accounting for Suballotments
a.	The accounting transactions involved in the administration of suballotmepts received by an installation are basically the same as those involved in the administration of allotments. The same form will be used in accounting for suballotments as is used in accounting for allotments. However, appropriate notations should be in the descriptive headings of the form and the suballotment serial number should be shown on the form in addition to the underlying allotment serial number.
b.	Suballotments issued by a field installation will be accounted for in accordance with the provisions of chapter 4, paragraph 32.
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5.	Monthly Closing of Allotment Accounts At the end of each month’s recorded transactions, a line will be drawn across the money columns, and the month’s totals for the several transaction columns in each allotment account will be determined and entered beneath the line. In column 4, and on the same line with these totals, will be written the words “Totals for month of” followed by the month and year. Another line will be drawn beneath these totals and the cumulative totals for the several transaction columns will be determined and entered below. These cumulative totals will be explained in column 4 as “Totals to date,” followed by the date of closing. A double line should be drawn beneath the cumulative totals. No entries need be made on the lines for totals in the balance column of the accounts, that is, in column 9 of WD AGO Form 1A-85 and column 8 of WD AGO Form 14-102, although the balance figure determinable from the applicable totals to date should be checked to the final running balance appearing for the month in the account.
6.	Analysis of Document Files
The files for unliquidated obligations and unobligated commitments will be inventoried and verified with the allotment balances as indicated below:
a.	Not less frequently than once each quarter the unpaid obligation documents in the files will be inventoried and the totals verified with the amount of unliquidated obligations as determinable from the related allotment ledger accounts. The amount of unliquidated obligations can be determined for each allotment account by deducting the total to date of the “Expenditures” column from the total to date of the “Obligations incurred” column. In making the inventory, a third of the files may be verified each month, provided that a complete
verification is performed by the close of each quarterly period. Any over-liquidated or under-liquidated obligations which are disclosed by this check should be corrected and any long-outstanding or inactive obligations should be investigated.
b.	Where WD AGO Form 14-102 is used, the documents representing unobligated commitments also will be inventoried not less frequently than once each quarter and the totals verified with the amount of unobligated commitments as determinable from the related allotment accounts. The amount of unobligated commitments can be determined for each allotment account by deducting the total to date of the “Obligations incurred” column from the total to date of the “Commitments authorized” column. In making the inventory, a third of the files may be verified each month provided that a complete verification is performed by the close of each quarterly period. Any overobligated or under-obligated commitments which are disclosed by this check should be corrected and any long-outstanding or inactive commitments should be investigated. Commitments outstanding at the close of a fiscal year will be adjusted in accordance with the provisions of paragraph 125.
7.	Disposition of Completed Allotment Ledger Sheets
Subsequent to the monthly closing of the accounts as provided in paragraph 5 of this appendix and the submission of the appropriate reports prescribed in appendixes XVI and XVII, ledger accounts pertaining to allotments which have been completed both as to obligations and expenditures will be removed from the active ledger for filing in an inactive ledger in the same order as they appeared in the active ledger.
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APPENDIX II
SUBALLOTMENT (WD AGO FORM 14-106)
1.	Purpose
The purpose and use of this form are outlined in chapter 3.
2.	Number and Distribution of Copies
This form will be prepared in an original and one copy and will be distributed as follows:
a.	Original to the receiving field installation.
6.	Copy to be retained by the issuing field installation.
3.	Preparation of Form
Following is an explanation of the data to be entered in the various spaces and columns of the form:
a. Suballotment serial no: Enter herein the number assigned to the suballotment.
5. Change number: Enter herein the appropriate sequence number of a change to an original suballotment.
c.	Date issued: Enter herein the date of issuance.
d.	Original allotment serial: Enter herein the complete serial number of the allotment under which the suballotment is issued. This number will consist of the operating agency code as well as the allotment serial number.
e.	Issued to, station number and address: Enter herein “Commanding General” or “Commanding Officer,” whichever is appropriate, together with the name, station number and address of the field installation to which issued with the notation “Attention: Fiscal Officer.”
/. Issued by: Enter herein the name of the installation issuing the suballotment.
g.	Authorizing signature and title: The original of each suballotment will be signed by the fiscal officer of the issuing installation, or by his designee, and the typed name, etc., will appear on both original and copy.
h.	Column 1—Appropriation symbol: Enter
herein the applicable appropriation symbol.
i.	Column 2—Project: Enter herein the project account code(s) under which obligations are to be incurred.
j.	Column 3—Object: Designation of object class code(s) is optional with the installation issuing the suballotment.
7c. Column 4—Net amount previously available under above suballotment: Enter herein, opposite the applicable project account code(s) appearing in column 2, the net amount (s) of any previous suballotments made under the same suballotment serial number. The sum of the amounts appearing in this column should be entered in the space opposite the word “Totals.” Use of this column is optional.
Z. Column 5—Original issue or increase: Enter herein, opposite the applicable project account code(s) appearing in column 2, the net amount (s) of an original suballotment, or of an increase to a previous suballotment made under the same suballotment serial number.
m. Column 6—Withdrawal or decrease: Enter herein, opposite the applicable project account cdde(s) appearing in column 2, the net amount of a withdrawal or decrease of a previous suballotment made under the same suballotment serial number.
n. Column 7—Revised net amount available under above suballotment: Enter herein, opposite the applicable project account code(s) appearing in column 2, the revised net amount (s) available under the suballotment. The sum of the amounts appearing in this column should be entered in the space opposite the word “Totals.” Use of this column is optional.
o. Other instructions: This space is available for setting forth such specific instructions or restrictions as the issuing installation may deem appropriate.
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APPENDIX III
OBLIGATION AUTHORITY (WD AGO FORM 14-114)
1.	Purpose
The purpose and use of this form are outlined in chapter 3.
2.	Preparation and Use of Form
The front side of the form should be completed by the issuing office to show:
a.	The name, address and station number of the installation to which the form is addressed (receiving office).
b.	The name and address of the installation maintaining the underlying allotment account to be charged with obligations incurred pursuant to the instructions on the form (issuing office).
c.	The serial number assigned to the document by the issuing office (advice number).
d.	The serial number of the change, if the document represents a change of an original document the number of which appears in the “advice number” space.
e.	The expiration date of the authority granted by the document.
f.	The signature and typed name and grade of the initiating officer. The use of this space is optional.
• g. The signature and typed name and grade of the fiscal officer of the installation issuing the document.
h.	Date issued.
i.	The complete appropriation symbol, as shown in the War Department Fiscal Code, which is to be charged with obligations incurred pursuant to instructions on the form.
j.	The allotment serial number, project account code, object class code, and station number of the issuing office to be charged with obligations incurred pursuant to instructions on the form.
k.	The limiting amount within which obligations may be incurred for the purposes specified.
I.	The authorized purposes and/or quantity
and description of the goods to be supplied. If services are to be performed or if the document is issued to finance casual procurement or specific projects, these will be fully described in the description space of the form, together with any limitations imposed by the issuing office.
3.	The reverse side of the form is for use by the fiscal office of the installation receiving the form as a current informal record of obligations incurred and as a medium for avoiding overobligation of the amount authorized. This side of the form will be completed to show:
a.	The amount authorized to be obligated.
b.	The date and identifying number of each obligation document for which amounts are entered pursuant to c, below.
c.	The amount of each contract, purchase order or other obligating document. There should also be included with appropriate identifying information the amounts of subsidiary obligation authorities issued, which reduce the unobligated balance available to the office issuing the subsidiary obligation authority.
d.	The unobligated balance. This balance can be computed periodically by subtracting the total of the obligations from the amount authorized.
e.	Any remarks necessary for adequate administrative control of the transactions or activities in connection with the document.
4.	Issuance, Distribution and Flow
of Related Documents
a.	When the form is to be used for the purpose of authorizing local purchases at the receiving installation, it will be issued by the purchasing and contracting officer or the authorized officer of the issuing installation. Each obligation authority so processed will be prepared in quadruplicate, signed (optional) and sent to the fiscal officer. The fiscal officer will sign the original
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and one copy; send the original and one unsigned copy to the receiving installation, and return the signed copy to the purchasing and contracting officer. One copy will be retained by the fiscal officer for his records and to serve as a medium for posting the obligation to the allotment account.
b.	When the obligation authority is to be used for financing all or part of the normal operations of the receiving installation, it will be initiated and issued in triplicate by the fiscal officer of the issuing installation on the basis of approved requests for funds received from the installation to be financed. The .signed original and duplicate will be sent to the receiving office, and the triplicate retained by the fiscal officer.
c.	Each obligation authority issued will be recorded by the fiscal officer of the issuing installation as an obligation against the funds cited. In accordance with the instructions printed on the form, receiving installations will be required to transmit to the issuing installation copies of obligation instruments (purchase orders, contracts, etc.) at the time such obliga
tions are incurred. As soon as the purpose for which the obligation authority was issued has been fully accomplished, or on the expiration date stated on the form, whichever occurs first, the duplicate WD AGO Form 14-114 will be returned to the issuing installation. In cases where the obligations involved are paid locally, the receiving office will insert on the copies of the obligating documents which are transmitted to the disbursing officer (or on the vouchers, if they are prepared by the fiscal office of the receiving installation), the obligation authority number and the station name, number and location of the issuing installation with instructions to send the copies of paid vouchers to the issuing installation. The station number of the issuing-installation will in all cases be shown as a part of the accounting classification on the vouchers.
d.	From the information on the obligating documents and vouchers, the fiscal officer of the issuing installation will adjust the previously recorded obligation incurred, if necessary, and will utilize the paid voucher copies as the posting media for liquidation of the obligations.
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APPENDIX IV
PURCHASE REQUEST AND COMMITMENT FORM (WD AGO FORM 14-115)
1.	Purpose
a.	The accounting use of this form is outlined in chapter 4.
b.	This is basically a supply form having incidental accounting use, the preparation and distribution of which are outlined in TM 38-403.
2.	Preparation and Use of Form
a.	The form will be prepared on its face and distributed pursuant to the applicable provisions of TM 38-403.
b.	The reverse of this form is designed for keeping a record of obligations and determining the unobligated balance of the commitment, in case partial obligations are involved. It is not to be used in case the full amount of the com
mitment is obligated with one purchase order or contract. When used, this side of the form will be completed to show:
(1)	Amount committed.
(2)	Date and identifying number of each obligation document for which amounts are entered pursuant to (3) below.
(3)	Amount of each contract, purchase order or other obligation document applicable to the commitment.
(4)	The unobligated balance of the commitment. This balance can be computed periodically by subtracting the total of the obligations from the amount of the authorized commitment.
(5)	Any remarks necessary for adequate administrative control of the transactions or activities in connection with the commitment.
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APPENDIX V MISCELLANEOUS OBLIGATION DOCUMENT (WD AGO FORM 14-84)
1.	Purpose
a. The purpose and use of this form are outlined in chapter 4.
5. This form provides a posting medium for recording obligations incurred, but not liquidated, for which no purchase order, contract, or other specific obligating document is involved. Its use will ordinarily cover such items as personal services, communication service, rent, heat, light, power, and deliveries made on indefinite contracts and price agreements.
2.	Preparation of Form
a.	The heading of this form is self-explana
tory in respect to required data to be inserted in the spaces provided.
6.	Columnar information entered will include :
(1) Column 1—Description: The type of service or article should be described in this column including, as may be applicable, the accounting period covered by the charge and sufficient information to indicate the factors which entered into any computation or estimates involved.
(2) Column 2—Amount : The amount to be entered in this column will be the amount to be charged in the applicable account.
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APPENDIX VI
PARTIAL PAYMENT RECORD (WD AGO FORM 14-83)
1. Purpose
The purpose and use of this form are outlined in chapter 4.
2. Operation of Record
a. A separate record should be maintained for each contract, purchase order, or other obligating document in case partial payments are involved. The form is not to be used in case the full amount of the obligation is liquidated with one payment.
1). Information will be entered in the several columns of the form as follows:
(1)	In column 1 will be indicated the date of posting.
(2)	In column 2 will be entered a suitable
explanation of each transaction posted. Include in this column the voucher numbers applicable to expenditure amounts entered in column 4.
(3)	Column 3—Obligation: The amount of the obligation will be entered in this column. Subsequent adjustments to the obligation will also be entered herein in chronological order.
(4)	Column 4—Expenditures: The amount of each partial payment will be entered in this column.
(5)	Column 5—Unliquidated balance: This balance can be computed periodically by subtracting the total of the expenditures entered in column 4 from the net total of the obligation as shown in column 3.
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APPENDIX VII
REGISTER OF OBLIGATIONS INCURRED (WD AGO FORM 14-31)
1. Purpose
The purpose and use of this form are outlined in chapter 4. It is for use by installations having a volume of obligations sufficient to justify utilization of a special register of original entry for such transactions.
2. Operation of Register
a. A separate register should be maintained for each appropriation. Before posting, documents should be grouped in the sequence of the allotment and project accounts affected. Documents will then be entered individually in group sequence. If a particularly large volume of transactions is to be handled, a separate register (used as a lot sheet) may be maintained for each allotment.
&. As an alternative method of operation of the register, documents need not be grouped before entry on the register but will be entered consecutively as received. Daily or at other appropriate intervals, the entries will be recapitulated on the register sheets according to the accounts affected and the respective totals will be stated thereon for posting to the allotment ledger.
c. Information will be entered in the various columns as follows:
(1)	In column 2 will be indicated the date of posting.
(2)	In column 3 will be shown the identifying number of the document posted, such as contract number or purchase order number.
(3)	In column 4 will be inserted the name of the vendor or contractor and/or brief description of the item involved.
(4)	In column 5 will be entered the serial number of the allotment account affected.
(5)	In column 6 will be entered the project account code applicable to the transaction.
(6)	Column 7—Obligation incurred—Detailed amount: The amount of each obligating instrument, including subsequent increases or decreases, will be entered in this column. Adjustments to obligations resulting from liquidation, that is, the differences between the previously recorded obligations and the expenditures, also will be entered here. Cancellations of obligations and other adjustments representing decreases in obligations will be recorded in this column as contra (reverse) entries.
(7)	Column 8—Obligation incurred—Totals: This column may be used to extend totals of several related sequence entries for posting to the accounts indicated in columns 5 and 6.
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APPENDIX VIII
REGISTER OF EXPENDITURES (WD AGO FORM 14-32)
1. Purpose
The purpose and use of this form are outlined in chapter 4. It is for use by installations having a volume of expenditures sufficient to justify utilization of a special register of original entry for such transactions.
2. Operation of Register
a.	A separate register should be maintained for each appropriation. Before posting, documents should be grouped in the sequence of the allotment and project accounts affected. Documents will then be entered individually in group sequence. If a particularly large volume of transactions is to be handled, a separate register (used as a lot sheet) may be maintained for each allotment.
b.	As an alternative method of operation of the register, documents need not be grouped before posting but will be entered consecutively as received. Daily or at other appropriate intervals, the entries will be recapitulated on the register sheets according to the accounts affected and the respective totals will be stated thereon for posting to the allotment ledger.
c.	Information will be entered in the various columns as follows:
(1)	In column 2 will be entered the date of posting.
(2)	In column 3 will be entered the disbursing officer’s voucher number.
(3)	In column 4 will be entered the bureau or fiscal office voucher number.
(4)	In column 5 will be indicated the name of the payee or claimant.
(5)	In column 6 will be entered the serial number of the allotment account affected.
(6)	In column 7 will be entered the code number of the project account affected.
(7)	Column 8—Expenditures—Detail amount: The amount of each expenditure document will be entered in this column. Canceled checks, refunds, and other adjustments representing decreases of expenditures will also be recorded in this column ,as contra (reverse) entries.
(8)	Column 9—Expenditures—Totals: This column will be used to extend totals of several related sequence entries for posting to the accounts indicated in columns 6 and 7.
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APPENDIX IX
CONTROL REGISTER OF TRANSACTIONS (WD AGO FORM 14-103)
1. Purpose
The purpose and use of this form are outlined in chapter 4. It is to be used when a summary control over a group of individual accounts is desired.
2. Operation of Control Register
a. The documents involved should be sorted according to the registers to which applicable. If funds are received from more than one source, separate sets of registers should be maintained for the several sources of funds. The total of each group (or block) of documents will be entered on the appropriate register and the amount of each individual document will be posted to the applicable allotment ledger account.
5. Information will be entered in the various columns as follows:
(1)	In column 2 will be entered the date of posting.
(2)	In column 3 will be shown the block numbers applicable to the totals posted in columns 5 to' 8 together with other brief reference information further identifying the blocks, such as the inclusive payment dates of expenditure vouchers included in a block.
(3)	Column 4 is available for entering such explanatory data as may be appropriate with reference to the totals posted in columns 5 to 8.
(4)	Column 5—Allotments received: In this column will be entered block totals of allotments received, as applicable.
(5)	Column 6—Commitments authorized: This column is appropriate for use only by installations maintaining accounts on WD AGO Form 14-102. When used, this column will reflect block totals of commitments authorized, as applicable.
(6)	Column 7—Obligations incurred: Block totals of obligations incurred, as determine,d to . be applicable, will be entered in this column.
(7)	Column 8—Expenditures: Block totals of expenditures, as determined to be applicable, will be entered in this column.
c. At the end of each month’s recorded transactions, a. line will be drawn across the money columns and the totals will be determined and entered beneath the line. In column 4, and on the same line with these totals, wull be written the words “Totals for the month of” followed by the month and year. Another line will be drawn beneath these totals and the cumulative totals for the several transaction columns will be determined and entered below. These cumulative totals will be explained in column 4 as “Totals to date,” followed by the date of closing. A double line should be drawn beneath the cumulative totals.
d. At the end of each month, the transactions' totals in all allotment ledger accounts for which control registers of transactions are maintained should be determined and trial balances prepared. The total of each column of the control register should be proved to the related totals shown by the trial balances.
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APPENDIX X
COMMITMENT CONTROL SHEET (WD AGO FORM 14-119)
1.	Purpose
a.	The purpose and use of this form are outlined in chapter 4.
b.	The form provides an informal current record of the amount of uncommitted funds in each allotment or project account available for certification on commitment documents. It is not intended as a ledger account or as a medium for balancing the allotment ledger.
2.	Operation of Commitment Control Sheet The following instructions are applicable with respect to the commitment control sheet:
a.	At the beginning of each day or other period determined on the basis of the volume of commitment transactions, commitment control sheets will be prepared applicable to the accounts in respect to which commitments will be certified. The available balances within which commitments are to be controlled may be inserted on the control sheets in respect to separate allotment accounts, in respect to all allotments under a single project account or in respect to separate projects under a single allotment, as may be appropriate to facilitate the desired control. If relatively small activity is involved, several balances and related information may be placed on one commitment control sheet with one or more lines left blank between balances for the recording of approved transactions.
b.	The following information will be reflected in the spaces indicated:
(1)	In column 1 will be inserted the allotment serial numbers applicable to the balances reflected in columns 5, 6, and 7.
(2)	In column 2 will be entered the appropriation symbols applicable to such balances.
(3)	In column 3 will be placed the project account numbers to which the balances in columns 5, 6 and 7 relate.
(4)	If applicable, object class codes will be entered in column 4.
(5)	Column 5—Unobligated balance: Enter in this column the unobligated balance of the applicable allotment as shown in the allotment ledger.
(6)	Column 6—Unobligated commitments: Enter in this column the amount of the unobligated commitment documents ascertained by an inventory of the authorized commitment documents in the file for which obligations have not been recorded.
(7)	Column 7—Uncommitted balance: Enter in this column the excess of column 5 over column 6.
c.	After this information has been entered in the appropriate columns, the form will be furnished the fiscal officer, or the officer who is assigned the duty of certifying funds in the name of the fiscal officer.
d.	The fiscal officer or his representative will use this information as a basis for ascertaining the sufficiency of funds to cover proposed commitments. Informal notations may be made in the space provided for “Approved transactions” (column 8) to show the amounts of commitments which have been certified by him since the time the commitment control sheet was prepared. Several of these notations may be entered on one line in consecutive order within the space included as column 8, or several amounts certified at the same time may be consolidated in one total. Notations of current balances available for certification may also be shown, if desired, in column 9, Current uncommitted balance. As each new balance is inserted in this column, the old balance will be lined through or erased.	«
e.	In many instances, the uncommitted balance entered on the form at the beginning of a period will be sufficiently large and . the approved transactions pertaining thereto will be sufficiently small, both as to amount and volume, to preclude the necessity of recording any approved transactions. In these instances, the
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fiscal officer can tell at a glance, without keeping a computed balance on the form, that funds are sufficient for any commitments which may be presented to him for certification during the period the particular commitment control sheet is in use.
f.	In the case of those accounts where activity is known to be voluminous and the available funds are constantly being reduced because of such volume, the fiscal officer will frequently find it desirable to maintain a current penciled balance on the form.
g.	For accounts having a large volume of
transactions, it will probably be necessary for the fiscal officer to require new commitment control sheets to be furnished him more frequently than will be the case for accounts having infrequent transactions. Generally, a new commitment control sheet should be furnished at the beginning of each day for active accounts, whereas this period for inactive accounts may be extended proportionately depending upon the degree of activity.
h.	Upon being furnished with a new commitment control sheet, the fiscal officer may destroy the previous sheet for the same account (s).
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APPENDIX XI
CORRECTION VOUCHER (WD AGO FORM 14-37)
1.	Purpose
a.	The purpose and use of this form are outlined in chapter 5.
5.	This is the only form by which corrections in account classifications of previously processed accounting transactions may be effected when the following circumstances are present:
(1)	The previous transactions to be corrected have been processed through a disbursing office and/or the Accounting Division, Army Finance Center and
(2)	The erroneous account classifications to be corrected have been, or will be reflected in the accounts of a disbursing office, and/or the Accounting Division, Army Finance Center and
(3)	The corrective action is initiated by a field installation or a disbursing officer and not by the Accounting Division, Army Finance Center. Corrections initiated by the latter two offices are processed on FD Form 32.
c. The processing and distribution of this form are outlined in chapter 5.
2.	Preparation of Form
This form will be completed to show in the appropriate spaces:
a.	The name and station number of the initiating installation.
6.	Whether it is a correction of an expenditure or a collection transaction.
c.	The name and symbol of the disbursing officer through whose accounts the erroneously classified transaction was processed. If the correction relates to a previously processed transfer adjustment voucher, WD AGO Form 14-104, the words “Transfer Adjustment Voucher” will be inserted in this space in lieu of the disbursing officer’s name and symbol. This is in recognition of the fact that transfer adjustment vouchers are not taken into disbursing officers’ accodnts.
d.	The name, address and station number of the disbursing station through which the previous erroneous transaction was processed. For the reason stated in . This form is a type of journal voucher for use under the following circumstances:
(1) To effect corrections, such as for erroneous postings, in the fiscal accounts of a field installation when such corrections do not also affect the accounts maintained by the Accounting Division, Army Finance Center, disbursing offices, or another field installation.
(2) To be used as a medium for recording and posting accounting transactions in the accounts maintained by a field installation for which another accounting document of original entry has not been provided. For example, use of this form would be appropriate as a medium for effecting distributions to individual project accounts of funds made available to the field installation under a working fund allotment or an allotment by major project group, or for effecting cancellation of a recorded obligation such as would be required under circumstances where a contract which had been signed and issued was subsequently returned without acceptance by the contractor.
2. Preparation of Form
This form will be completed to show in the appropriate spaces:
a. The sequence number assigned by the fiscal office for reference purposes.
1). The name of the installation in the fiscal
office of which the form is prepared and whose accounts are affected.
c.	The date prepared.
d.	The signature and title of the individual by whom the form is initiated and prepared.
e.	The signature) and title, indicating approval, of the fiscal officer of the installation, or his designee.
/. The appropriation symbols, allotment or suballotment serial numbers, project account codes and object class codes, as applicable, to be affected by the adjustment.
g.	The individual types of transactions pertaining to each of the account symbols referred to in /, above, to be affected by the adjustment, such as “Allotments received,” “Commitments,” “Obligations,” or “Expenditures.”
h.	The amounts of the adjustments affecting the account classification referred to in /, above, which will increase the indicated transaction column totals when posted in the fiscal accounts. The amounts of such adjustments will be entered in the column of the form headed “Increase.”
i.	The amounts of the adjustments affecting the account classifications referred to in /, above which will decrease the indicated transaction column totals when posted in the fiscal accounts. The amounts of such adjustments will be entered in the column of the form headed “Decrease.”
j.	Appropriate explanation, and references to previously recorded transactions if involved, in support of the correction or adjustment being effected. Additional supporting data should be attached where appropriate.
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APPENDIX XV
RECORD OF ADVANCE PAYMENTS (WD AGO FORM 14-122)
1. Purpose
The purpose and use of this form are outlined in chapter 8. It is for use by all installations by which advance payments have been made to War Department contractors.
2. Operation of Record
a. A separate record will be maintained on this form for each contract on which advance payments are made. Postings of amounts advanced, amounts repaid and interest received should be made currently.
Z>. The heading of the form provides spaces for data identifying the contract, information in respect to the terms of the advance payment agreement and the account classifications to which expenditure vouchers under the contract are charged. In addition, several spaces are provided in which notations may be inserted of the dates of examination of the contractor’s records, which are made on the basis outlined in chapter 8.
c. Transactions will be entered in the various columns as follows:
(1)	In column 2 will be indicated the date of posting.
(2)	In column 3 will be entered the identifying number of the document from which the posting is made.
(3)	Column 4—Advance payments—made: The amount of each advance payment will be entered in this column. Such amounts will be posted from copies of the paid vouchers on which the advance payments were made.
(4)	Column 5—Advance payments—repaid: The amount of each repayment will be entered in this column. If recoupment is effected by deduction on expenditure voucher or by issuance of a nonpayment voucher, amounts involved will be posted from copies of the paid vouchers on which such recoupments are made. If recoupment is effected by collection of the amount from the contractor, such amounts will be posted from copies of applicable collection vouchers received from the disbursing officer.
(5)	Column G—Advance payments—balance: This is a balance column in which will be entered the periodically coihputed outstanding balance of the advance payments. Such balances will be determined by subtracting the total of column 5 from the total of column 4.
(G) Column 7—Interest—accrued: If the agreement underlying the advance payments specifies that interest charges will be made, the accrued interest will be determined and entered in this column on the basis provided for in chapter 8.
(7) Column 8—Interest—received: The amounts of interest collected, either by voucher deductions or by direct payments by the contractor, will be entered in this column. Postings will be effected from copies of expenditure and collection vouchers received from disbursing officers.
(8) Column 9—Interest—balance: In this column will be entered the balance of interest due from the contractor, as determined by subtracting the total of column 8 from the total of column 7.
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APPENDIX XVI
REPORT ON STATUS OF ALLOTMENTS (CONSOLIDATED) (WD AGO FORM 14-121)
1.	Purpose
The purpose and use of this report form are outlined in chapter 11.
2.	Number and Distribution of Copies
a.	The report will be prepared in not less than 2 copies and will be forwarded so as to reach the recipient not later than the 7th day of the month following the close of the reporting period. An exception to this provision, extending the reporting date, may be authorized by an operating agency with respect to reports to be received from installations under its command jurisdiction, providing such exception does not interfere with the reporting requirements of the operating agency as prescribed in TM 14-701.
b.	When the report form is used to report on the status of suballotments, it will be forwarded so as to reach the recipient not later than 5th day of the month following the close of the reporting period.
c.	The report will be distributed as follows:
(1)	Original to the operating agency concerned (or field installation if suballotments are involved) for attention of the fiscal officer.
(2)	Copy to be retained by the reporting installation.
3.	Preparation of Report
a.	Reports will be prepared to reflect a segregation of information applicable to the budget program of separate fiscal year. Accordingly, separate reports will be prepared pertaining to the budget program of each fiscal year involved, providing that:
(1)	With respect to the allotments or sub-allotments issued in connection with the budget program of that fiscal year, there are uncompleted transactions, such as unliquidated obligations, and
(2)	The appropriations cited on such allotments or suballotments continue to remain available for expenditure.
b.	In case both administrative allotments and procurement allotments are involved at the same installation, the report will contain one section
for administrative allotments and another section for procurement allotments.
c.	The heading of the report form is self-explanatory. The information for each space will be supplied.
d.	The columnar content of each report, or separate section thereof, will be arranged in the following sequence:
(1)	Appropriation symbol, in numerical sequence.
(2)	Thereunder by using service, if applicable.
(3)	Thereunder by allotment serial number or project account, whichever sequence is designated by the recipient.
(4)	Thereunder by project account or allotment serial number, depending on the sequence designated for (3), above.
e.	Columnar totals will be included in each report on the following basis:
(1)	Subtotals will be shown following the administrative allotment section and following the procurement allotment section of the report, if applicable. Single lines will be drawn above and below such subtotals.
(2)	A total will be shown as the conclusion of each report. A single line will be provided above, and a double line will be drawn below the total.
(3)	Other appropriate subtotals, such as for a common project account to which several different procurement allotments pertain, should be shown in the report as applicable. A single line will be drawn above such subtotals.
f.	The information which is required in the various columns is described below. Money amounts will be shown in exact cents.
(1)	Columns 1 and 2—Appropriation symbol : Enter complete appropriation symbols (such as 212/60502) for the appropriations reported. Each appropriation symbol should be underscored.
(2)	Column 1—Allotment serial number: Beneath each appropriation symbol list the applicable allotment serial numbers either in allotment serial number sequence or in project
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account sequence, whichever has been designated by the recipient of the report.
(3)	Column 2—Project account code: Enter the project account code(s) applicable to the allotment serial numbers entered in column 1.
(4)	Column 3—Allotments received: Enter opposite the project account code(s) listed in column 2 the amounts (adjusted for increases or decreases) for each allotment serial number shown in column 1. This information can be taken from column 6 of the allotment ledger, as shown on the line for “Totals to date.”
(5)	Column 4—Commitments authorized:
(a) Information will be reflected in this column in accordance with instructions issued to installations by the operating agencies having command jurisdiction. If, pursuant to such instructions, any given field installation is not required to report commitment information to the operating agency having command jurisdiction, the installation will not be required to report commitment information to another operating agency or component thereof which has made funds available to the installation.
(&)	When this column is utilized, the total commitments authorized in respect to each amount shown in column 3 of the report form will be entered. If WD AGO Form 14—102 is in use at the installation, the information for this column of the report can be secured from column 7 of the ledger page, as shown on the line for “Totals to date.” If WD AGO Form 14-85 is used, the data can be computed by adding to the totals to date of obligations incurred, as shown in the ledger page, the amounts of unobligated commitments as determined from the commitment documents in the unobligated commitments file as of the reporting date.
(6)	Column 5—Obligations incurred—Current month : Enter the amount of obligations incurred within the currentmonth for each amount shown in column 3. This information will be the month’s total as shown in the “Obligations incurred” column of the allotment ledger.
(7)	Column 6—Obligations incurred—Cumulative: Enter the cumulative obligations incurred for each amount shown in column 3. This information can be taken from the “Obligations incurred” column of the allotment ledger, as shown on the line for “totals to date.”
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(8)	Column 7 — Expenditures — Current month: Enter the amount of expenditures made within the current month for each amount shown in column 3. This information will be the month’s total as shown in the ‘‘Expenditures” column of the allotment ledger.
(9)	Column 8—Expenditures—Cumulative: Enter the cumulative expenditures for each amount shown in column 3. This information can be taken from the “Expenditures” column of the allotment ledger as shown on the line for “totals to date.”
(10)	Column 9—Unobligated balance of allotments : Enter in this column the unobligated balance on the report date for each amount shown in column 3, represented by the difference between amounts in column 3 and column 6 of the report. This amount should coincide with the balance shown in column 9 of WD AGO Form 14—85; or be equal to the computed difference between the totals to date of columns 6 and 9 of WD AGO Form 14-102, as may be applicable.
(11)	Completion of one or more of the columns 5, 7 and 9 of this report form may be waived by an operating agency with respect to reports compiled by installations under its command jurisdiction; except that in reports submitted by such installations to another operating agency or installation thereof, these columns of the report form will be completed.
4.	Reporting of Completed Accounts
When all obligations charged to an account which is separately reported (allotment, project or other classification) have been liquidated and the unexpended balance is no longer available for obligation or has been withdrawn, the account will be considered to be completed. Such an account will be indicated as completed on the report for the month in which it reaches the completed status. Notation to this effect may be made by code or footnote on the report or, in case the balance column is otherwise not used, by entry of the word “Completed” on the appropriate line in that column. After an account has been reported as completed, it will be omitted from subsequent reports unless, under unusual circumstances, additional funds are involved with respect to a subsequent adjustment.
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APPENDIX XVII
REPORT ON STATUS OF ALLOTMENTS (PROJECT ACCOUNT LEVEL) (WD AGO FORM 14-120)
1.	Purpose
The purpose and use of this report form are outlined in chapter 11.
2.	Number and Distribution of Copies
a.	An individual report will be prepared in not less than 2 copies for each project account under an allotment serial number and will be forwarded so as to reach the recipient not later than the 7th day of the month following the close of the reporting period. An exception to this provision, extending the reporting date, may be authorized by an operating agency with respect to reports to be received from installations under its command jurisdiction, provided such exception does not interfere with the reporting requirements of the operating agency as prescribed in TM 14-701.
6.	When the report form is used to report on the status of suballotments, it will be forwarded so as to reach the recipient not later than the 5th day of the month following the close of the reporting period.
c.	The reports will be distributed as follows:
(1)	Original to the operating agency concerned (or field installation if suballotments are involved) for attention of the fiscal officer.
(2)	Copy to be retained by the reporting installation.
3.	Preparation and Arrangement
a. A separate report will be prepared for each project account under each allotment account remaining open in the allotment ledger. Reports are required so long as the appropriations involved remain available for expenditure and there continue to be uncompleted transactions, such as unliquidated obligations, applicable to the allotments or suballotments outstanding thereunder.
A The heading of the report form is self-explanatory and should be completed in each space as required, except that the first sheet only of a complete report series need be signed.
c.	Each sheet of the report will reflect cumulative totals in the appropriate spaces, as follows:
(1)	Allotment received: Enter the cumulative amount of that portion of the allotment received (adjusted for increases and decreases) which pertains to the project account shown in the heading. This information will be reflected in column 6 of the allotment ledger, as shown on the line for “totals to date.”
(2)	Commitments authorized:
(«) Information will be reflected on this line in accordance with instructions issued to installations by the operating agencies having command jurisdiction. If, pursuant to such instructions, any given field installation is not required to report commitment information to the operating agency having command jurisdiction, the installation will not be required to report commitment information to another operating agency or component thereof which has made funds available to the installation.
(&) When this line is used under the provisions of (. The report will be distributed as follows:
(1)	Original to the operating agency from which the related allotments, or suballotments thereunder, were received, for attention of the fiscal officer.
(2)	Copy to be retained by the reporting installation.
3.	Preparation of Report
a. The report will be prepared to include required information with respect to all advance payments on which outstanding balances existed at the end of the current reporting period; all advance payments on which outstanding balances existed at the beginning of the current reporting period but which were recouped in full during that period; and all authorized advance payments against which no advances actually had been made at the end of the current reporting period. Data as to advance pay
ments made and recouped in full prior to the beginning of the current reporting period will not be included in the report.
Z>. Column totals will be shown in the report for the amounts entered in each of the columns 5, 6, 7, and 8. Following these totals, a recapitulation of the amounts reflected in those columns will be shown, as follows:
Advance payments authorized against cost-plus-a-fixed-fee contracts but either not made or not recouped in full at end of current reporting period_________________$ X X X
Advance payments authorized against fixed
price contracts but either not made or not recouped in full at end of current reporting period----------------------------- XXX
Subtotal___________________________$ X X X
Advance payments against cost-plus-a-fixed-
fee contracts recouped in full during cur-
rent reporting period___________‘______$ X X X
Advance payments against fixed price con-
tracts recouped in full during current re-
porting period_________________________ XXX
Subtotal---------------------------$ X X X
Total______________________________$ X X X
c. The information which is required in the various columns of the report is described below. Money amounts will be stated in exact cents. Information for the columnar content of the report will be obtained from WD AGO Form 14—122 established pursuant to chapter 8 and appendix XV:
(1)	Column 1—Contract number: Enter herein the prime contract number against which there are advance payments outstanding, or paid and not previously reported as such, or authorized and not made.
(2)	Column 2—Name of contractor: Enter herein the name of the contractor in respect to the data shown in column 1.
(3)	Column 3—Type of contract: Enter here
85
TM 14-702
1 Oct 46
in by symbol the type of prime contract involved, whether cost-plus-a-fixed-fee (CPFF) or fixed price (FP). In cases where an advance is authorized or made against a letter purchase order or letter contract, the advance should be classified under the type of contract which will supersede the letter purchase order or letter contract.
(4)	Column 4—Amount of contract: Enter herein the amount of the prime contract involved, as currently adjusted for change orders, etc. If a CPFF contract, the amount to be entered in this column will be the current estimate of actual cost only, exclusive of the fixed fee.
(5)	Column 5—Advance payments—Authorized : Enter herein the amount of the advance payment authorized to be made against the prime contract involved, regardless of whether
all, a part, or not any of such authorized amount actually has been advanced.
(6)	Column 6—Advance payments—Made: Enter herein the total amount actually advanced in respect to the data shown in column 5.
(7)	Column 7—A d vance payments—Recovered: Enter herein the total recoupments made (whether by voucher deductions, nonpayment vouchers, or by cash refunds) in respect to the data shown in column 6.
(8)	Column 8—Advance payments—Outstanding: Enter herein the difference between the amounts entered in columns 6 and 7.
(9)	Column 9—Appropriation symbol and allotment serial: Enter herein the appropriation symbol and allotment serial number to which the contract and the advance payment are chargeable.
86
1 Oct 46
TM 14-702
APPENDIX XIX
REGISTER OF COLLECTIONS (WD AGO FORM 14-33)
1. Purpose
The purpose and use of this form are outlined in chapter 12.
2. Operation of Register of Collections
a. Information will be entered in the various columns as follows:
(1)	Enter in column 2 the date of the collection.
(2)	Enter in column 3 the number of the voucher or other form used in transmitting the collection to the accountable disbursing officer.
(3)	Enter in column 4 the name of the remitter and a brief description of the purpose of the collection.
(4)	Enter in columns 5 and 6 the symbol number of the disbursing officer to whom transmitted, and the date of transmittal.
(5)	Column 7—Symbol of account to be credited: Enter the symbol number of the appropriation, the symbol number of the receipt account, or the symbol number of the special deposit account involved. Appropriation, receipt account, and special deposit receipt account symbols are published in the War Department Fiscal Code.
(6)	Column 8—Total collections: Enter the total amount of collections to be credited to each classification listed in column 7. Refunds from special deposits will be entered in this column as contra (reverse) entries.
(7)	Column 9—Expenditure refunds: Collections representing expenditure refunds will be entered in this column. Such amounts, in addition to being recorded in this register, will be posted to the applicable allotment accounts.
(8)	Column 10—Appropriation reimbursements : Enter the amounts of collections representing appropriation reimbursements.
(9)	Column 11—Appropriation receipts:
(«) Enter amounts of collections representing special fund receipts for which appropria
tion warrants subsequently will be drawn. Collections vouchered or scheduled as special fund receipts can be readily recognized as such since the last four digits of the special fund receipt account symbol will fall within the range from 6000 to 6999.
(Z>) Enter amounts of collections representing trust fund receipts for which appropriation warrants subsequently will be drawn. The last four digits of the receipt account symbols for this type of collection will fall within the range from 7000 to 9999.
(10)	Column 12—General Fund receipts: Enter amounts of collections representing General Fund receipts (usually referred to as miscellaneous receipts). The last four digits of such receipt account symbols will fall within the range from 0000 to 5999.
(11)	Column 13—Special deposits—Collected : Enter the amounts of collections scheduled to the disbursing officer pending final disposition.
(12)	Column 14—Special deposits—Transferred: Enter the amount of special deposits transferred to the funds or accounts shown in columns 9 through 12 of the register. Concurrently, and on the same line, the amounts will be entered in the appropriate columns (9 through 12). No entries for the amounts transferred will be made in column 8.
(13)	Column 15—Special deposits—Refunded: Enter in this column the amount of each refund made from special deposits. Concurrently, and on the same line, the amount will be entered as a contra (reverse) entry in column 8.
A At the end of each month’s recorded transactions, a line will be drawn across the money columns, and the month’s totals for the several transaction columns will be determined and entered beneath the line. In column 4, and on the same line with the totals, will be written the
87
TM 14-702
1 Oct 46
words “Totals for month of” followed by the month and year. Another line will be drawn beneath these totals and the cumulative totals for the fiscal year to date will be determined and entered below. These cumulative totals will be explained in column 4 as “Totals to date” followed by the date of closing. A double line should be drawn beneath the cumulative totals. The sum of the totals of columns
9, 10, 11, 12, and 13, minus the sum of the totals of columns 14 and 15 should equal the total of column 8.
c. Periodically, the amount remaining in special deposits should be analyzed and appropriate action taken to transfer or refund the items involved. When all special deposit items have been cleared, the sum of the totals of columns 14 and 15 will equal the total of column 13.
88
1 Oct 46
TM 14-702
APPENDIX XX
SAMPLE FIGURES
1.	In this appendix there are presented seven figures numbered 1 through 7, inclusive, showing pertinent portions of sample accounts and reports illustrative of principles and procedures prescribed in preceding chapters and appendixes. These illustrations constitute supplementary material, containing no instructions or information that is not presented elsewhere in the text of the manual. Although a complete sample set of accounts is not provided in this appendix, the figures are believed to contain examples of all types of postings which may be required in the maintenance of the prescribed allotment ledger, and, to this extent, will be of assistance in an understanding of the technical details involved in the operation of the ledger. The figures are designed also to indicate the manner in which information required for the preparation of prescribed status of funds reports is accumulated in the accounts in readily available form.
2.	The following illustrations are contained in this appendix:
Figure 1,	Posting allotment advices to allotment ledgers.
Figure 2,	Posting obligation documents to allotment ledgers.
Figure 3,	Posting expenditure documents to allotment ledgers.
Figure 4,	Posting adjustments to allotment ledgers.
Figure 5,	Preparing monthly reports on status of allotments.
Figure 6,	Posting suballotment transactions.
Figure 7,	Preparing monthly reports on status of allotments where suballotments are involved.
3.	It will be noted that in the illustrations contained herein involving the use of the allotment ledger form, obligations and expenditures for personal services are included on the same ledger sheet with transactions relating to other than personal services. Although this practice is appropriate under the provisions of paragraph 7, and is convenient for the purpose of these illustrations, it should be understood that where separate accounting for personal services is directed on the basis of an administrative determination pursuant to the provisions of the cited paragraph, transactions involving object class 01, Personal Services, will be segregated and recorded on separate sheets of the allotment ledger.
4.	Explanatory notes relating to the procedures illustrated herein are provided on the following pages in connection with the figures to which they pertain.
89
1 Oct 46
TM 14-702
ADMINISTRATIVE ALLOTMENT
ALLOTMENT SYM80
ADDRESS
Fort Bragg, North Carolina
Headquarters, Seventh Aray
AUTHOR I Zl NG
( 2170905
ADMINISTRATIVE ALLOTMENT
ADDRESS
ISSUED BY
Headquarters, Seventh Arny
Colonel, FD
PROJECT
c,
STATION NUMBER
31-001
WO AGO FORM |U.|27 1 NOV lou* ■ ic»
Fort Bragg, North Carolina
appropriation
SYMBOL
AUTHORIZING SIGNATURE
C. Newton,
<£2^-77
CHANGE H
Ex pe »o i tures
.rtACES FD FORM NOJ, 1 JUL 1945. WHICH MAY 8E USED.
B. This illustrates how decreases in allotments are posted. Entries of this type
' RO.
UNOBLIGATED BALANCE OF ALLOTMENT
WO AGO FORM I n . 07 X NOV 19*5
PROJECT ACCOUNT nut
Allotment RECEIVED
ALLOTMENT LEDGER (OBLIGATIONS)
ISSUED TO
Commanding General
Fiscal Director
MBER
OBJECT
NET AMOUNT
PREVIOUSLY AVAILABLE UNDER ABOVE ALLOTMENT
ORIGINAL ISSUI
changes
DATE ISSUED
1 July 1946
IITHDRAWAL DECREASE
REVISED NET AMOUNT AVAILABLE UNDER ABOVE ALLOTMENT
DESCRIPTION
OBLIGATIONS INCURRED
ISSUED TO
_____Commanding General
STATION NUMBER
31-001
ALLOTMENT SYMBOL
f754-U71>
■ CHANGE NUMBER
DATE ISSUED
22 July 1946
APPROPRIATION
SYMBOL
purpose number
NET AMOUNT.
PREVIOUSLY AVAILABLE UNDER ABOVE ALLOTMENT
Fiscal Director
ALLOTMENT CHANGES
WITHDRAWAL
IR DECREASE
REVISED NET AMOUNT AVAILABLE UNDER ABOVE ALLOTMENT
2170905
$25,000.00
($1600-oqt.
$23,400.00
	LA/		/				2$	OCX	Ct											00O	00
													oo							000	00
3											2		00						/f	poo	00
—T												boo									0 0
5												Too	04						IRS555"		
6	/o		l^o o’&t?								/	ppo	ro		!				/-?	ago	
7	n		Do fit-												fi	$00	4e		4?	DOO	oa
8											J?	~]oo	0 0							3oo	00
9	^5		[2o 3'		-2										/	^00	oe				»d
10			7^>v					^00	• «										7	^00	pp
11					**uZZ								•0			i				^00	00
12	Z3t		Do 3^(0												A	'4<»	00				0 0
13 .													?o							3oo	0 O
	St							I			Z .			J				ifli	/p		0 0
15							23	boO	OC						(>		00			V^0	00
16^	t											2oQ	90						£	(co	0 •
17	J (?														/	loo	00			too	oc
18			Do b-42												3		ao			lOo	00
19		)0	(to								<2	600	O<^							$Oo	00
20	/4		Do 3ft,	2	* tsLZf										7			&0		b?	{0 Do	00
21			ft																	(fiOc	
22		JL									-	loc	C“O				00			Xoo	0 0
23				i ‘fa?							■S	im	3							3oe	00
24												—				Ooc	OC			doo	oc
25								-0			1		• 0			^00	oc			—	
									to		J/	loo	00		/
elow under accounting classification) is sufficient.
IF PURCHASE ORDER: This instrument is negotiated under authority of the First War Powers Act, 1941, and Executive Order No. 9001, 27 December, 1941.
In accordance with your price Hst/oral quotation/written quotation of	, IM ,
please furnish the following, subject to the terms and conditions stated on both sides of this form.
IF DELIVERY ORDER: Please furnish the following in accordance with basic purchase agreement identified above. The provisions on the reverse side of this form do not apply when used as delivery order.
Board, Gypsum 1/2 x 4 x 5
'Board, Transite 3/16 x 4 x 5
Sand, cheap
UNIT PRICE
AMOUNT
10,000
10,000
500
sq.ft,
sq.ft,
Ton
37.5014
.065
1.95
v375.0O
650.00
975.00
on Treasurer of the United States in favor of Payee named above
APPROPRIATION SYMBOL
ALLOTMENT SERIAL
2./76?of
ALLOTMENT LEDGER (obligations)

PROJECT ACCOUNT
LINE ^0.	xS‘i/6 2	REFERENCE 3	DESCRIPTION t	*	CODE 5	ALLOTMENT RECEIVED 6				OBLIGATIONS INCURRED 1				EXPENDITURES 8				unobligated balance of allotment				
1	' /	Z?/-A7!				2S	OOC	Cb											OOb	06	
	... n	VIOG 7									cy?«	00							Ooo	oa	
3										X								ft	C>oo	0 0	
u		^7^-7								K2	900	5>
													$0o	Oo			OOO	05	
8		IL	Q-								J?	7oo	00						4	3oo	OO	
9		iJo		-Z-							Too			/		oc				aO	
10	X5	75*17W					!pOO	at										7	fy>C	QP	
11		-O-				4)										1				^Oo	oO	
12	St	Oo 3<7(p	J5&											<2.		00				00	
13				L								90						b	3oo	0 0	
1U	3f						1					7?						to		0 0	
15				dbk		23	4co	00		/3	ED	oc		lo	^oa	00		1°	3&O	00	
16^												qo							r loo	0 0	
17	(?													/	100	00		^/Oo		OC	
18	z	(2o 442													•00 0	60		e?\lOO		06	
19	/o	ffo 42									boo	00						d5oo		no	
20		zi	OoM>														OO			6 00	00	
21		fl	If														oc			{pOr.	0 •	
22		it									J		<>o				OO			X.00	O 0	
23		2o		34(,							K		5		r	/oo	00	r	^^3	Soo	OC	
2«															71	OOC	OC		27	3oo	OC	
25			idd/cf. tyerpdd.				-C2				po.	• d		4	f5oo	00					
26						&	l^Oo	60		£2	(oo	00			(OO	OC			3oo	£>O	
						•	=-=															
3«																					
35																					
0 AGO JU l	iu-qs	Replace	$ WD AGO Form lu-85, 1 Mar iqi*', (old WO FD For	m 1221	h i ch is ob solete.																
This chart illustrates how obligation documents are posted to the allotment ledgers. Obligations as incurred are entered in column 7 and have the effect of reducing the unobligated balance in column 9; at the same time reserving funds for subsequent expenditures.
Supplemental and increase change orders are posted in the same manner as the originals. Decrease change orders and cancellations of obligations are posted in column 7 as negative amounts and have the effect of increasing the unobligated balance in column 9, as illustrated by the cancellation recorded on line 11 of the allotment ledger shown in this figure.
Figure 2. Posting obligation documents to allotment ledgers.
1 Oct 46
War Department
PURCHASE ORDER g] OR' DELIVERY ORDER □ 
Station 159
(for us* of paying office)
Account verified, correct
.1230Q,.00.
23QQ.t00.
2300*00.

( 12300. QO.
8 July 1946
___________c>i
io 90
Figure 3. Posting expediture documents to allotment ledgers.
Voucher prepared ai .?:.9rt..Bragg
THE UNITED STATES, Dr.,
To .jQneaJ^Hfas.teKta£.Co.
Address .3tixhar.^.iox4h..Caxolinj
Payee's Account No
Brought forward from continuation aheet(»)
Partial Payment
6.Auft^46
PAID BY
'..'alter -illians
Col., FD
Fort Bragg, N.C.
Symbol 210-666
Sta 159
1,700	00
PROJECT ACCOUNT
UA ^^-77
UNOBLIGATED balance of
ALLOTMENT
OOP
Zf e>oo
OOP
Jk
QOO
JB >»o //? pp° x4|Qgp 7 fflo
4^'
o0

3oo<
754-1171 P J20-08 S 31-001
, 2170905
[Check No.____________________dated
Paid by<
I Cosh, $-----„-------------..on ....
Jones
754-117:
700 00
000
700
COHTKACT OS PURCHASE ORDER RO.
W-18-010E pC CT) 182
IAL PAYMENT RECORD
700
6 Auc
heli very Order for 2700 sacks Portland Cement
.Partial delivery__________
(1700 sacks)-Bar■ You.
Ho. 412
1946
Uni*)
I
J-

t-----
**> fo«« 1U-R3
A. This transaction illustrates how a voucher which has not preceded by a recorded obligation is posted in the allotment ledger. In cases of this type where the expenditure vouchers are the initial charges to the allotments, entries are necessary in both columns 7 and 8. The posting of the amount in column 7 reduces the unobligated balance in column 9.
B. This transaction illustrates a case where an obligation has been previously recorded, and is being partially liquidated without an adjustment being required. Transactions of this type have no effect on the unobligated balance in column 9.
C. This transaction illustrates a case where the obligation has been previously recorded and is being fully liquidated for an amount different from the original obligation. It will be noted that the amount of the difference (either increase or decrease) is recorded in column 7 and the unobligated balance in column 9
is correspondingly adjusted.
D. This transaction illustrates how a partial payment is recorded in both the allotment ledger and the partial payment record.
1 Oct 46
TM 14-702
Standard Form No. 1044— Reehod
SCHEDULE OF COLLECTIONS
WAS DEPARTMENT
ctTuw
PR 14
Mrs. Daisy Chaney
(Bur.Vou.No. 396)
Vo. 376 $2300.00
Period 1-14
Vo. 396 2400.00
15-28
29-31
Est.
Additional estimate
By
Title____
INITIATING STATION
CORRECTION VOUCHER
Fort Bragg
COLLECTIONS
31-001
Fort Bragg, N.C.
159
disbursing OFFICER'S SignaturS <1/difrrnU appropriation artd/or rtoript aceowU an inolrrd)
J. Handey, Capt.,
SHOULD HAVE BEEN REPORTED AS—
CLASSIFICATION'
10 July 1946
Aug
20
Overpayment of salary for 17 July to 28 July, 1946, when employee was
in cash
754-1171 P 320-08
2170905
Received by Edear Eora> Major, FD (Name)
Period 31 August 1946___________________
800.00 ,5500.00
Fort_Bragg
$100.00
< 4500.00
CORRECTION OF ICOTO EXPENDITURES
Salter W. Williams
214-386
APPROVED FOR PROPRIETY AHO/OR AVAILAIILIIY OF FUNDS TO BE CHARGED
column 7 increases the un-
VOUCHER NO.
4369
2170905
41000.00
DETAIL ACCOUNT CLASSIFICATION
APPROPRIATION OR RECEIPT SYMBOL
M ATLANTA O CHICAGO	□ NEW YORK	O LOS ANGELES
WO ASO FORM X JUL 1915
754-1171 P 320-08	। '41000.00
MISCELLANEOUS ADJUSTMENT DOCUMENT				NUMBER 6
INSTALLATION Fort Bragg, North Carolina				DATE PREPARED 27 July 1946
P REP AR E ^M< 5J	AVD TlTUt) (/ John Doe, Fiscal Clerk		APPR^p^B^SJC^XZtK dND TIH.K) Ed Roe, Supervisor		
ACCOUNT CODE	TRANSACTION		INCREASE	DECREASE
Cancellation of P.O. No. P.E.-683-5 dated 6 July 1946 to Bostic Brick Co.
»ATt Recuvkd	
RV726
(Bureau or Office)
___at____Fort_Bragg____________
(Button)
D. O. Symbol No.....210:666

(Symcl tad Ulla In full)

MISCELLANEOUS OBLIGATION DOCUMENT		NUMBER 7A
INSTALLATION Fort Bragg, Morth Carolina		DATE PREPARED 31 July 1946
APPROPRIATION SYMBOL 2170905	ALLOTMENT SERIAL 754-1171	PROJECT ACCOUNT 320-01
PREPARED BY (S^nafura an4 TitU) Fiscal Clerk	APPROVED BY (Sijna/ura and TitJa> Ed Roe, Supervisor	
DESCRIPTION		AMOUNT
M 0 D 7 for July pay roll $5000.00
APPROVED FOR PROPRIETY OF ACCOUNTS TO BE CREDITED
SIGNATURE. TYPED NAME AND TITLE
APPROPRIATION OR RECEIPT
2170905
754-1171 P 320-
31 July 1946
PAGE NO. /		ALLOTMENT LEDGER (OBLIGATI OHS)		APPROPRIATION TITLE									APPROPRIATION SYMBOL				ALLOTMENT SERIAL			
1 H S T AL L AT 1 ON	PROJECT ACCOUNT TITLE	/]																	Project account U,			
LINE NO. X	2	R?H^£NCE	DESCRIPTION	CODE 5	ALLOTMENT RECEIVED 6				OBLIGATIONS INCURRED ?				EXPENDITURES 0				UNOBLIGATED BALANCE OF ALLOTMENT 9			
	Wy/	/				25	~OOC	CO											00(1	06
	/,	»Q‘								O0O	DO
3	S	^3-2									OOo	<30							f)00	o o
4		A? ^'7								r?	Poes							/(,	COO	OU
5										4		&+						/3		Cr-0
6	/<9	Do								/	Otn			)		(ri			O(X>	30
7	/7	Do														OO			DOO	OD
8		/£	/Z7									7oo	oo						<7	fa	oe>
9		Do DJlo									‘Too	OU		/	Joo	OC				o a
10		Z5hnL.				C	IpOO	• •										7	Joo	(?(>
11				muZZ											1			J	Joo	O0
12	3/	Do													^rOr>				^Oo	o o
TT-	—										fa	oo							fa	o o
1U	3t	tDDfc					1											io	fa	0 o
15						23	HOO			*/3	(Ot>	00		' £	^6 6	o o		1°	^oo	DO
16^	/											QO							loo	0 0
17															loo	00			too	Ob
18	&	ID, 441													COO	60			loo	(Pg
19	/o	(Do 4z									4>oo	oo								
20	<4	Do									7oo	OO1				06				6 0
21		•t	•»																		o «
22		zZ	Do S'os													Wo	90			2.00	o o
23		io										foo			CVoo		o3		.A3			z	(X>.	• d		P'fa		oo				
26			(MM.				1^0	*0			(00	oo		j'D/oo		oo				oo
A. This transaction illustrates the recording of an obligation cancellation. It will be noted that the decrease adjustment in obligated balance in column 9.
B. This transaction illustrates the recording of an previously recorded obligation. The additional decreases the unobligated balance in column 9.
increase in the amount of a
amount posted in column 7
C. This transaction illustrates the correction in account classification on a payment voucher. It will be noted that entries are made in both column 7 and column 8 in order to transfer the obligation and the expenditure to the correct account. The unobligated balance in column 9 is increased by the obligation reduction entered in column 7.
2170905
754-1171
320-01
REASON FOR CORRECTIONS
To correct project account classification from P 320 as s hover on D.C. Voucher 4369 to P 360. (Bureau Voucher 365)
L WDAMFomi 4407 .am iiulA-o/
D. This transaction illustrates the recording of an expenditure refund. It will be noted that the reduction in the previously recorded charge is entered in column 7 as a decrease in the obligation and in column 8 as a decrease in the expenditure. The unobligated balance in column 9 is increased by the amount of the refund.
Figtire Jf. Posting adjustments to allotment ledgers.
Forwarded Edgar.F.ox.d.
Jioo.oo)
1 Oct 46
TM 14-702
..	ZZ-.;
Figure 5. Preparing monthly reports on status of allotments.
PAGE NO.	ALLOTMENT (OBLIGrt^	C>o	ao					TZ	Qoo	c> 0
4										.2 000						/6	Zoe	OQ
5											CrC					/5		0~t>
6	/o									7o»®			fovi			JA.	O(7o	36
7	/"I	iL^	4^2^22, 4& MM										2\3oo	00		/2	OOo	C?C>
8	)X	K z'fy								J2j7oq	0O					4	3oo	oe>
9					■?_						(Too	o7>		/4oe>	oc		M-	Zco	b 0
10	<25	zsy //?/					^>00	ct								1	Lo	
11	2~]			S«as.4f!							oO						^Oo	oo
12	5/	)o 3^(0	MM /5k										<2.4oo	c>0			7oo	00					2	§Oo	OO
20		IL.		z* qk	L-^	k^L jiC								o	o3		-2poo		oC
24		2J.	£/2												oc:				c c
25				4			■ C2				9 O	)		(X>			1—		
26		1	MM	—J	■csHzaDiwauraEE MKaeKssraB							L	ttr	00		C24jgo|pO		
This chart illustrates how the monthly report on the status of allotments is prepared from the allotment ledger accounts. All the information required can be taken directly from the allotment ledger accounts.
Inventory of unliquidated obligations:
Obligations incurred___________$21,100. 00
Expenditures___________________ 16,100. 00
Unliquidated obligations_______	5,000.00
DETAILED LISTING
REF:
C 182. Jones Mfg. Co__________ $1,000.00
PO 42. Ellenboro Mfg. Co_______	2, 600. 00
MOD 9. Pal roll________________ 1, 400. 00
5, 000. 00
1 Oct 46
TM 14—702
SUBALLOTMENT
SUBALLOTMENT SERIAL NO.
i
ISSUED TO (Installation)
Fort Kiley
ADDRESS
[STATION NO.
14-040
Fort Riley, Kansas
ISSUED BY (Installation)
Kansas City Quartermaster Depot
CHANGE Na
Original
DATE ISSUED
5 July 1946
AUTHORIZING SIGNATURE
2170502
OTHER INSTRUCTIONS
NET AMOUNT PREVIOUSLY AVAILABLE UNDER ABOVE SUBALLOTMENT
APPROPRIATION
TITLE
SUBALLOTMENT CHANGES
ORIGINAL ISSUE OR INCREASE
3,000.00
ORIGINAL ALLOTMENT SERIAL 707-2240
WITHDRAWAL
OR DECREASE
REVISED NET AMOUNT AVAILABLE UNDER ABOVE SUBALLOTMENT (?)
(3,000.00)
For perishable subsistence and subsistence items authorized io be purchased locally in accordance with OQUG Circular 482. I
,	.."/I 14-106
PERIOD Ehtfco
31 Auj^ust 1946
SHEETS
TO (Receiving agcocy or InstalUtiou)
OBLIGATIONS INCURRED
CURRENT MONTH
»)
( loo.oo )
2,000.00
(Suba
ALLOTMENTS RECEIVED
COMMITMENTS AUTHORIZED
UNOBLIGATED BALANCE OF ALLOTMENTS
REPORT ON STATUS^’ALLOTMENTS (CONSOLIDATED)
Kansas City Quartermaster Dcjx>t, Kansas City, Missouri FROM (lleporting installation)
OSA 1947 2170502 707-2240	’
SA-l m
Jefferson
APPROP. SYMBOL
STATION NO.
EXPENDITURES
ed balance avc
.lable
WD AGO FORM « . «o«	Replaces WD AGO Form 14-121, I Mar 1M5. and
..... I 4- I 4 I	WD AGO Form U-II2.1 Mar 1V15. which ar. obsolete.
iscal Officer
1,900.00
1,900.00
100.00
Llot-r.ent comple withdrawal.)
APPROPRIATION SYMBOL
ALLOTMENT SERIAL
707 -Jjy/o
ect Account
2-/7 6 5 02-
ALLOTMEHT LEDGER (OBLIGATIONS)
3
£
So
a t
Sd
'co
,	iu-85
REFERENCE
OCSCRIPTIOH
ALLOTMENT RECEIVED
OBLIGATIONS INCURRED
EXPENDITURES
UNOBLIGATED
BALANCE OF
ALLOTMENT
<2 - SgS (L - (>75

4.





Poo
-HQ..
.PPG o
VO AGO FORM |b QK
1, JUL 19HJ Ou


r.'vtr
IRjSSsBu

OOtdoc
Qoopo

tfOQoo &
OOP
Ooo
So 000
<7 a*>
#2°.

‘Too
£&°-
/ogoo
S'/ OOP
yoo
WO
A.	This transaction illustrates the recording of a suballotment issued. The amount of the suballotment is posted as a decrease in column 6 of the underlying allotment account and as an increase entry in column 6 of the related suballotment account.
B.	This illustrates how monthly transactions included in the reports on status of suballotments are posted to the related suballotment accounts maintained
by the issuing agency.
C.	This illustrates the entries made for a completed suballotment. Upon advice of the completed status of the suballotment, entries are made in the suballotment account to reverse the previously recorded amounts and in the underlying allotment account to enter the same totals in the corresponding transactions columns.
Figure 6. Posting suballotment transactions.

NTSU LIBRARY