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Xero Copy Xero Copy Xero Copy Xero Copy INSTRUCTIONS FOR PREPARING ^[[PROJECT]] [[strikethrough]] ASTROPHYSICAL OBSERVING STATION[[/strikethrough]] FINANCIAL REPORT 1. Purpose. This form ^[[is designed]][[strikethrough]]has been revised[[/strikethrough]] to simplify maintenance of financial records ^[[relating to the project]][[strikethrough]]at the Astrophysical Observing Stations and to conform and to conform with the new coding system designated[[/strikethrough]] for the Fiscal Division. 2. Submission of Report. All ^[[PRojEcTs]] [[strikethrough]] stations [[/strikethrough]] are required to report on a monthly basis of any date convenient to the[[strikethrough]]Station Chief [[/strikethrough]]. When necessary, requests for reimbursement may be made more often monthly. Each ^[[PROJECT]] [[strikethrough]] Station [[/strikethrough]] is required to: [[strikethrough]]a.[[/strikethrough]] Prepare From SI-Fiscal-668 in triplicate: (1) The original ^[[AND FIRST CARBON,]] [[strikethrough]],[[/strikethrough]] with receipts attached, shall be submitted to the Smithsonian Institution, Washig-ton, D.C., attaention Fiscal Division. Following audit, it shall serve as the basis for reimbursement to ^[[PROJECT]] [[strikethrough]] Station [[/strikethrough]] accounts. [[strikethrough]] (2) The first carbon (yellow) shall be submitted to Smithsonian Astrophysical Observatory, 60 Garden Street, Cambridge, Massachusetts 02138, as a permanent record; and ^[[(2)]][[strikethrough]](3)[[/strikethrough]] The second carbon (pink) shall retained for ^[[Project]][[strikethrough]] Station [[/strikethrough]] accounts as received. 3. Receipts. A receipt must be attached to the report for every expenditure made from ^[[ PROJECT]] [[strikethrough]]Station[[/strikethrough]] funds as proof of payment. These receipts are vital to the Smithsonian Fiscal Division for audit purposes. 4. Preparation of Report. The form contains 9 columns and is designed to record transactions in chronological order. A brief explanation of each column follows: Column (1) Date: [space] Date of transaction Column (2) Vendor: [space] The name of the company or person whom articles or services were obtained. Column (3) Description: [space] A brief description of the article or service obtained. Column (4) Object Class: [space] See paragraph 5 below. [[strikethrough]]For detailed definitions, see Procedure entitled "Financial-Astrophysical Observing Station Accounts" paragraph 2.e [[/strikethrough]] Column (5) Check Number: [space] The number of the check used in making payment for the article or service rendered or for the purpose of obtaining cash to make payment. Column (6) Amount: [space] Amount of check or cash expended. Column (7) [space] Three columns are provided for recording bank or petty cash transactions thru Bank Activities: and serve two purposes: Column (9) [space] (1) To readily indicate fund balance; and [space] To afford easy reconciliation of accounts with bank statements. 5. Object Class Expenses: [[strikethrough]]4110 - Personnel Compensation [[/strikethrough]] [[strikethrough]]4120 - Personnel Benefits [[/strikethrough]] 4210 - Travel and Transportation of Persons 4220 - Transportation of Things 4231 - Rentals or Lease of Real Property ^[[ [ ]] including land, structures and improvements ^[[ ] ]] 4233 - Communications 4234 - Postage 4235 - Utilities 4250 - Other Services 4256 - Personal Service Contracts 4260 - Supplies and Materials 4311 - Furniture and Furnishings 4313 - Office Machines 4314 - Scientific and Photographic Equipment ^[[ EQUIPMENT ($50 or more per item)]] 4315 - Mechanical Equipment 4316 - Smithsonian Built Equipment [[strikethrough]] 4318 - Books [[/strikethrough]] [[strikethrough]] 4320 - Land and Structures Purchase plus additions to buildings and fixed equipment permanently installed in and made a part of real poperty. [[/strikethrough]] Xero Copy Xero Copy