ACCOUNTING FOR

• Document Type: CREST
• Collection: General CIA Records
• Document Number (FOIA) /ESDN (CREST): CIA-RDP78-05244A000300010018-5
• Release Decision: RIPPUB
• Original Classification: S
• Document Page Count: 6
• Document Creation Date: November 17, 2016
• Document Release Date: June 19, 2000
• Sequence Number: 18
• Publication Date: March 19, 1958
• Content Type: REGULATION

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FINANCE R-
FISCAL ,
PAS
TAS
BUDGET
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COMPTROLLER INSTRUCTION NO117,, Revised
SUBJECT: General Miscellaneous Cash Collections
Specific Accounting for
ktECIS'ION::` Comptroller? Instruction No. 17., dated 11 October
1955
a. In conducting the various types of operations that are
necessary to fulfill 'Ae mission of the Agency, numerous
activities result in cash collections some of whicn are
appropriately available for use by the Agency, while in
other instances? it is required by law that the funds be
deposited as "Miscellaneous Receipts" with the U.S,
Treasury.
These collections;, generally referred to as miscellaneous
receipts, are accountable according to the types of trans-
actions involved,
2, PURPOSE
The purpose of this instruction is to provide a guide as to
the several types of cash collections and the accounting pro-
cedures that are to be followed in the recording of such trans--
actions.
S~ TYPES OF CASH COLLECTIONS
an The various transactions resulting in the collection by
Headquarters and Field Stations of cash fall into what
may be considered as four distinct groups; namely:
(1) Collections representing refunds of expenditures.
(2) Collections representing the return of advances
for which no expenditure has been recorded.
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(3) Collections subject to application by Headquarters
as reimbursements to an appropriation and to be made
available for reallotment.
(4) Collections of a miscellaneous nature which are
required to be deposited with the U.S. Treasury
as "Miscellaneous Receipts."
4. COLLECTIONS REPRESENTING REFUNDS OF EXPENDITURES
a. Examples
(1) Collections representing (a) recoveries of amounts
disbursed in error or (b) adjustments of amounts
previously charged to expense.
(2) Proceeds from sales to employees or others of miscel-
laneous items and funds received representing payments
for services provided, such as:
(a) Sale of gasoline, oil, and lubricants.
(b) Sale of food, mess, and commissary supplies.
(c) Laundry services.
(d) Service, maintenance, and house keeping charges
assessed in connection with Government owned
quarters.
(e) Maintenance and repair services.
(f) Payments for personal use of official vehicles.
(g) Telephone services.
(3) Proceeds of insurance claims to the extent of the
cost of repairs made or to be made to damaged Govern-
ment property.
(6) Funds returned by a project not to exceed the total
amount advanced to the project (see paragraph 7a(3)),
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b. Accounting Procedure
(1) Collections in categories 4a (1) through (4) above
hall be treated as reverse expenditures identified
with the related fiscal year appropriation (s) , or
"M" account if the related appropriation has-been
unavailable for obligation for two or more fiscal
years o
(2) Collections in categories 4a (5) and (6) above shall
be considered applicable to the most recent advance
(any excess of a collection over the most recent
advance shall be considered applicable to the next
most recent advance, etc.) of funds to the project
and shall be treated as reverse expenditures,
identified with the related fiscal year appro-
priation(s), or "M4' account if the related appro-
priation has been unavailable for obligation for
two or more fiscal years. In the event a collection
in category 4a (5) above is derived from a disburse-
ment by the proprietary project which was made solely
for cover purposes, and the funds are concurrently
returned to the project, the collection 9 not to
exceed such amount concurrently returned, shall be
considered applicable to such advance even though it
is not a prior advance.
(3) In processing refunds in categories 4a (1) through
(6) above, consideration shall be given to whether
the origihal expenditure was from .confidential funds
(funds obtained by DCI certification - account No.
? 136) or from overt funds (funds obtained without DCI
certification - account No, 137). The refund should
be coded *'88" if the original expenditure was from
confidential funds and 1118911 if the original expendi-
ture was from overt funds, At least once each month
an amount equal to refunds coded "89" since the date
f the previous transmittal shall be transmitted to
the Fiscal Division with contra debit to account No,
137.
5, COLLECTIONS REPRESENTING THE RETURN OF ADVANCES FOR WHICH
NO EXPENDITURE HAS BEEN RECORDED.
a. Exam s
(1) Refunds on advances to other Government Agencies which
have not been recorded as expenditures.
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S-E?C-R?E-T N FI DENTIAL
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 (2) Refunds on other types of advances which have not been
recorded as expenditures.
b. Accounting Procedure
(1) Collections in this category shall be credited to the
account charged with the original disbursement.
(2) In cases where the disbursement to which such
collections apply was from overt funds (funds
obtained without DCI certification ?- account
No. 137). an amount equal to the collection shall
be transmitted to the Fiscal Division with contra
debit to account Nom 137; such collections shall
be transmitted monthly.
6. COLLECTIONS SUBJECT TO APPLICATION BY HEADQUARTERS AS
REIMBURSEMENTS TO AN APPROPRIATION AND TO BE MADE AVAIL-
ABLE FOR REALLOTMENT.
a. Examples
(1) Proceeds of sales of Government-owned motor vehicles
or other personal property which are available for
use toward the cc of re lacements (Reference
Agency Regulation nd Comptroller Instruction
Nos. 15 and 16).
(2) Accommodation procurement activities covering the
procurement of materials for others (excluding
U. S. Government agencies). (Reference m Comptroller
Instruction No. 13).
(3) Proceeds from sales of real property if other real
property is to be acquired to carry out the original
project.
(4) R itibursements received from other U. S. Government
agencies covering reimbursable details of employees
ct for special services or supplies provided; in
accordance with the Economy Act.
b. Accounting Procedure
(1) Collections in category 6a (1) above shall be recorded
in accordance with the provisions of the Chart and
Description of Accounts for the Finance Divisions and
the Fiscal Division, respectively, as applicable.
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(2) Collections in category 6a(2) above shall be processed
in accordance with the general procedure outlined in
Comptroller Instruction No. 13.
(3) Collections in category 6a(3) above shall be recorded
as a credit to account number 350 Deferred Credit -
Miscellaneous. If other real property.is acquired to
carry out the original purpose during the current fiscal
year or succeeding fiscal year, an amount of the sale
proceeds not to exceed the cost of the replacement
property shall be recorded as a reimbursement'and any
excess shall be recorded as "miscellaneous receipts."
When it is determined that no replacement is to be
made during the current or the succeeding fiscal year,
the entire proceeds of sale shall be treated as
"miscellaneous receipts."
(4) Collections in category 6a(4) above shall be recorded
ppropriation.
7. COLLECTIONS FOR DEPOSIT WITH THE U. S. TREASURY AS
"MISCELLANEOUS RECEIPTS"
a. Examples
(1) Proceeds of sales of real property: (except as specially
provided in paragraph 6a(3) above),
(2) Proceeds of salvage.
(3) Funds returned by a project in-excess of the total
mount advanced to the project.
(4) Interest on loans and notes in excess df any write-off
made in connection with the transaction giving rise
the note--in such cases interest to the extent of the
amount of the write-off will be credited as a current
cost credit with a reverse expenditure code identified
to the allotment account charged with the write-off.
(5) Interest on investments in securities in excess of
accrued interest purchased and amounts recorded as
remium,
(6) Windfalls
(7) Miscellaneous cash collections not identifiable.
(8) Other receipts; e.g.,.proceeds from vending machines
Revised
where not owned by employee groups and other collections
for which no expense has been or is contemplated to be
incurred.
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b. Accounting Procedure
Collections in this category shall be currently deposited
with the U.S. Treasury as "Miscellaneous Receipts" in
accordance with procedures prescribed by the U.S.
Treasury Department.
Deputy Comptroller
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