239. The following-named books are furnished by the Department for marshals' offices and may be obtained when needed by making requisition prepared on Form 17 A: (a) United States funds book. (b) Cash book. (c) Criminal docket. (d) Civil docket. (e) Ledger. (f) Register of United States prisoners in county jails. NOTE. Corrections in these books must be made by cancellation, never by erasure. 240. In executing the work upon these books, which should be kept up to date, the principles and methods set forth in the following directions and illustrations should govern: UNITED STATES FUNDS BOOK. 241. This is a book of original entry for all cash transactions involving judiciary funds. Different appropriations, as well as the same appropriations for different fiscal years, must be carried in separate columns. 242. There should be entered in this book under the caption "Received". (a) All moneys advanced under the various judiciary appropriations. (b) All moneys collected from payees on account of overpayments, disallowances, or otherwise. NOTE. As to repayments of items disallowed, see also paragraph 2556 under the heading "Ledger." 54 243. There should be entered under the caption "Disbursed". (a) All payments made from judiciary appropriations. (b) All deposits to the credit of the Treasurer of the United States, nonchecking account. 244. After the close of business on the last day of each quarter the columns of this book should be footed, and it should be balanced in the usual manner. These balances, as well as disbursements made during the quarter, as shown by the "funds book," must agree with the balances and disbursements as shown by the quarterly account current. 245. After the book has been balanced an analysis of balance should be made by comparison with the Treasurer's monthly statements. This analysis, which, if properly executed, will serve as a verification of the work on the funds book for the quarter, should be entered upon the left side of the book, in the following manner: (a) Ondeposit with the Treasurer of the United States at the close of as shown by Treasurer's statement. (b) Deduct outstanding checks as follows... (Number, date, and amount of each check outstanding.) (c) Net balance in Treasury. (d) Add cash on hand, if any. (e) Add outstanding advances to witnesses, or others, if any. (f) Add balance due the United States marshal, if any. (g) Total balance due the United States (as shown by the funds book and account current).. 246. The balances shown to be due the United States at the close of each quarter, as aforesaid, and the balances, if any, shown to be due the marshal, should be carried forward in the funds book, the former under the caption "Received" and the latter under the caption "Disbursed," and the transactions of the next quarter recorded with these balances as a basis. 247. The dates of the items covering amounts credited on requisitions should be the dates of the Treasury warrants. Such advances should be entered upon receipt of notices from the Department of Justice. The dates and numbers of the warrants may be entered afterwards upon receipt of formal notices from the Treasury. 248. The method of entering an advance to a witness and the manner of carrying an overdraft, as set forth in the illustration given, should be carefully noted. An overdraft in excess of the marshal's total balance subject to check should never be made. United States funds, U. S. marshal's office. [W. L. Stewart, U. S. Marshal. Under Bond dated Dec. 31, 1914.] 1 This amount repaid to the marshal by W. L. Stewart (who is the marshal) from his private funds, being amount disallowed by the Auditor from his expense account. 2 This amount either collected from party to whom it was erroneously paid, or, if that is impracticable, paid by the marshal from his private funds. |