NGAS Manual for National Government Agencies

Volume II - Accounting Books, Registries,

Records, Forms and Reports

CHAPTER 2. THE ACCOUNTING FORMS AND REPORTS

Sec. 58. Report of Checks Issued (RCI). The Report of Checks
Issued (Appendix 55) shall be prepared by the Cashiers/Disbursing Officers
to report checks actually received by the payor or authorized
representatives during the period. including cancelled ones. Separate RCI
shall be prepared for MDS and commercial checks released. The report
shall be the basis in preparing and recording the JEV in the Check
Disbursements Journal. It shall be supported with list of unclaimed checks.

Sec. 59. Report of Disbursements (RD).

The Report of
Disbursements (Appendix 56) shall be prepared by the Regular/Special
Disbursing Officers to support liquidations of their cash advances. The
report shall be certified as to correctness by the Disbursing Officer and
forwarded to the Accounting Unit for preparation of the JEV and final
recording in the Cash Disbursements Journal.

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[Volume II - Table of
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[Volume III - Table of Contents]

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