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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