Arrêté du 18 décembre 1917 portant règlement de détail et d'ordre pour l'exécution de l'arrêté grand-ducal de ce jour concernant le contrôle de la comptabilité dans l'administration des postes et des télégraphes.

AI-assisted research summary: This text is the preamble to an order of 18 December 1917 about detailed rules for executing a grand-ducal order on accounting control in the posts and telegraphs administration.

AI-assisted research summary: The daily accounting operations record is to be set up using the form provided by the directorate, and it is used to enter the totals of the bureau’s receipts and expenses.

AI-assisted research summary: Each day ends with a balance of total receipts and expenses, showing the day’s cash position and the cash remaining.

AI-assisted research summary: Les perceptions doivent établir un relevé complémentaire dans les premiers jours de chaque mois, et le «Reste en caisse» calculé doit correspondre au compte mensuel.

AI-assisted research summary: When cash receipt surpluses exceed the prescribed rate, they must be paid over to the General Treasury or the designated agency receipt office, depending on the type of collection.

AI-assisted research summary: Les envois de fonds à échanger entre les perceptions et les agences doivent être traités comme des envois de service à valeur déclarée.

AI-assisted research summary: The provision forbids accountants from keeping certain receipted documents that were not paid from their own cash, and from delaying a payment without giving the reasons in writing to the bearer of the mandate.

AI-assisted research summary: Les perceptions doivent délivrer chaque jour aux agences de plein exercice une quittance pour certains fonds et versements.

AI-assisted research summary: Postal office staff must check daily whether their position with the Treasury is regular. If there is doubt or an irregularity, the accountant must immediately inform the administration director and, for a significant irregularity, send the information by telegraph.

AI-assisted research summary: Preparing the daily accounting operations statement does not change the rules already in force on sending the monthly account, additional monthly account, general account of receipts, or the monthly statement of agencies.

AI-assisted research summary: Certain agencies must send their monthly account with supporting documents to the assigned perception in the first days of the month, and agencies of full exercise must prepare a duplicate statement for the month covered.

AI-assisted research summary: Service instructions will set out explanations for the different wording used in the daily accounting operations statement and regulate other service details.

AI-assisted research summary: The order is to be executed from 1 January 1918, and unresolved interpretation or execution questions are reserved to the government member responsible for postal services.