[Code of Federal Regulations]
[Title 49, Volume 8]
[Revised as of October 1, 2004]
From the U.S. Government Printing Office via GPO Access
[CITE: 49CFR1253.10]

[Page 210-211]
 
                        TITLE 49--TRANSPORTATION
 
 CHAPTER X--SURFACE TRANSPORTATION BOARD, DEPARTMENT OF TRANSPORTATION 
                               (Continued)
 
PART 1253_RATE-MAKING ORGA-NIZATION; RECORDS AND REPORTS--Table of Contents
 
Sec. 1253.10  Accounts.




Sec.
1253.10 Accounts.
1253.20 Other records.
1253.30 Retention of records.

    Authority: 49 U.S.C. 721, 10706, 13703, 11144, and 11145.
    Note: The report forms prescribed by part 1253 are available upon 
request from the Office of the Secretary, Surface Transportation Board, 
Washington, DC 20423.


    Accounts shall be kept by each conference, bureau, committee, or 
other organization subject to sections 5a or 5b to record all receipts 
and expenditures of moneys. Such accounts shall be kept with sufficient 
particularity to show the facts pertaining to all transactions reflected 
in the entries made in the accounts. All receipts shall be supported by 
records, including records

[[Page 211]]

showing the basis for charges to members. All disbursements shall be 
supported by vouchers, payrolls, canceled checks, and other evidences of 
expenditures, including the basis for any apportionment of expense items 
to members.

[32 FR 20474, Dec. 20, 1967]