This policy letter outlines FBO duties and actions as given in recent issues and in early 1968 Flag Orders by which the post was initially established.

В этом инструктивном письме по оргполитике даётся общее описание обязанностей банковского администратора Флага и его действий, изложенных в недавних публикациях и в Приказах Флага, относящихся к началу 1968 года, которыми был учреждён этот пост.

1. The Finance Office is an autonomous office (similar to the Guardian’s Office).

1. Международный финансовый офис подчиняется Защитнонаблюдательному комитету (WDC).

2. It is located on the org board in the Office of LRH, Dept 21.

3. Its authority stems from the corporate authority of the company and exists at company director level of the corporation.

4. Its representative is called the FINANCE BANKING OFFICER.

(NOTE: “COMPANY” in this P/L is defined as the corporate entity of Flag. It does NOT mean the local org’s corporation or the C of S.)

(“RESERVES” is a company term for collected money. They may be Flag’s corporate reserves but they are in actual fact the local orgs’ debts being paid. On lax forms, balance sheets, etc it may be designated correctly as sums owed to the company.)

1. Резервные фонды Морской организации, очень большое количество денег в этих резервах.

1. Management Reserves, hugeness of.

2. Cash to Management Reserves in acceptable range and rising in trend.

3. Increased org solvency as indicated by an increasing allocation-production ratio.

4. Flag Finance programs, projects and orders quickly and thoroughly and completely done.

5. Data and reports completed accurately and on time and sent to Flag and Cont’l Finance. Includes accurate and contemporary data to Data Bureau Flag and Continental.

6. The competent and terminated handling of local finance situations arising, by application of the related policies, and the reporting of such to Flag and Cont’l Finance.

7. Solvency of the company (Flag) in the area.

8. Financing of company (Flag) projects and actions in the area.

1. ДОБИВАТЬСЯ, ЧТОБЫ ОРГАНИЗАЦИЯ ЗАРАБАТЫВАЛА БОЛЬШЕ ДЕНЕГ.

1. To collect all org income.

2. To summarize and know the org’s income sources and those necessities required to produce org products and the product of increased income.

3. To intelligently and wisely allocate sums to the org so that the approved FP results in increased org solvency and increased allocation-production ratio.

1. Выплаты Флагу.

4. From increases of allocation-production, to forward large and increasing sums to management reserves.

5. To wisely handle Flag solvency in the area.

6. To expedite company (Flag) projects in the area.

7. To fully and adequately report to Flag via CLOs.

1. Непосредственным начальником БАФ в организации является континентальный банковский администратор Флага.

FBO STATISTICS:1. Cash to Management Central Reserves.

2. Allocation-Production ratio of the org.

3. Local company (Flag) cash-bills ratio.

1. Открыть три банковских счёта БАФ: № 1, №2 и №3 – в соответствии с оргполитикой и постоянно обеспечивать, чтобы они правильно использовались, имели правильные названия и чтобы документы, связанные с этими счетами, подписывали только те лица, которые имеют на это право.

1. The immediate senior of an Org FBO is the Continental FBO.

2. The immediate senior of the Continental FBO is the Flag Finance Aide (CS-3).

1. To establish and maintain the proper uses, titles and signatories of the two FBO bank accounts No. 1 and No. 2, on policy.

2. To collect daily all sums of income from the org and to ensure that all incoming monies are invoiced and banked by the FBO before any allocation or expenditure may occur.

3. To ensure that any loans from LRH or the Corporation and any debts to them are recorded as such.

4. To verify all sums collected by the FBO against the Org’s invoices for that day, and to ensure that the Org’s invoices tape-totalled equal the exact amount received by the FBO.

5. To issue an invoice of receipt to the Cashier or Dir Income.

6. To keep an FBO LEDGER into which all incoming monies are entered on the left hand page for that day, giving a total list of what the monies are.

7. To enter separately (bottom, same page) and apart from current income, any bounced checks returned from the bank that day, and any bounced checks re-collected by the FBO.

8. To record on the opposite (right hand) FBO LEDGER page for the same day the exact disposal of the day’s income — to the FBO No. 1 account or abroad for exchange.

9. To inspect the dates and endorsements and currency of all checks for correctness before deposit.

10. To separate out any domestic non-convertible checks from other countries if such are received, to be sent by the FBO abroad for exchange.

11. To make a deposit slip for the day’s income being banked and a separate slip for any bounced checks being re-deposited.

12. To deposit all incoming monies daily to the FBO No. 1 Account.

13. To keep a consecutive record of bank deposit slips in a notebook or bank deposit book provided by the bank.

14. To file a second copy of each deposit slip with the FBO invoices for the week.

15. To package and label FBO invoices weekly to include the in-series invoices and add-strip, a loose set of copies, the week’s deposit slips, and the bank debit advice for any bounced checks for the week.

16. To keep express and exact record of any amount sent abroad for exchange and to follow up each such amount until returned. Such sums having been once invoiced by Div 3 on receipt may not return via Div 3 or be re-invoiced on return from abroad as such introduces an error into income.

17. To maintain enough float in the FBO No. 1 account to cover any bounced checks returned from the bank.

18. To collect daily from the bank any bounced checks.

19. To handle all bounced checks at once by urgent and personal contact with the drawer, obtaining immediately a new check or the drawer’s authority to re-deposit. It is a fast and urgent contact action with Ethics in the offing.

20. To re-deposit such sums daily by separate deposit slip to the FBO No. 1 account.

21. To ensure that bounced checks are collected only by the FBO and that neither the bounced check nor the re-collection of it appear in org records or org GI or Div 3 stats. A re-invoicing of bounced checks by Div 3 would introduce an error into income.

22. To threaten legal action on any long uncollected bounced check and if still uncollected to give the action over to Legal.

23. To report weekly to Continental Finance Office the amount of checks bounced, checks collected and checks outstanding, with a copy to Flag Finance Office.

24. To collect weekly from the Treas Sec a copy of the income sheets posted up by Dept heads from their Service Dept copies of the week’s invoices.

25. To ensure that DEBIT invoices are also shown and clearly marked on these sheets and to ensure collection of DEBIT invoices by Div 3.

26. To weekly summarize receipts and income sources of the org for the org.

27. To search out org collection files and old invoices to detect and revive any previous income sources no longer current or dropped in volume.

28. To trace income sources to their successful promotional actions where such info is available as factual (not opinion).

29. To present Ad Council of the org with a factual summary of org income sources, to include the current week or month and copies of earlier reports and any past income sources newly discovered. This is presented prior to Financial Planning and assists the Ad Council in preparation of FP.

30. To demand income increase from the org, particularly where past successful income sources or collections have been neglected.

31. To know the vital necessities required by the activity to produce its valuable final products and particularly its income.

32. To maintain agreement with the FP body regarding Title A, B, and C expenditure and product necessities, and how these are covered by FP and general finance.

33. To receive the Ad Council’s proposed Financial Planning and statement of projected income when passed as Okay by the Org Treas Sec and the area Bureau III Asst Treas Aide.

34. To inspect the proposed FP with regard to (a) expectancy of income and the plan by which it is to be materialized and (b) the amount of FP, and to allocate to the org accordingly.

35. To ensure that FP sums allocated by the FBO cause an increased income, thereby giving an increased allocation-production ratio and an increased statistic of cash to management reserves.

36. To transfer sums of expense thus approved by check to the org’s Main Account.

37. To send to Flag and Continental Finance Offices a copy of the approved Financial Planning against which the allocation was made.

38. To transfer all HCO A/C income to the org’s HCO BOOK ACCOUNT.

39. To transfer to the org’s Main Account any refund monies required.

40. To transfer to the org’s Main Account monies for FSM Commissions paid, these not being subject to Financial Planning.

41. To issue to the Treas Sec of the org a voucher with each transfer check, detailing the amount and intended use of the monies.

42. To recover from the org any allocation amount (except HCO A/C monies) not applied to the approved use. Sums allocated by the FBO may only be used for the purpose requested and approved and if not so used must be returned to the FBO.

43. To receive a copy of any EMERGENCY PO not covered by the org’s Financial Planning but vital to org credit or promotion or product, and to deduct 125% of its amount from future allocation to the vessel or org.

44. To deduct from future allocation 200% of the amount of any EMERGENCY PO found to have been approved without any copy advising the FBO, or if the expense presented as an emergency was not an emergency in fact.

45. To collect from the Treas Sec a weekly disbursement sheet listing all vouchers and sums paid out by Div 3 during the week.

46. To ensure that the Treas Sec accounts for all monies issued to him by weekly total of expenses and cash on hand against monies from FBO that week.

47. To transfer by check from the FBO No. 1 account sums to Management Reserves and to the FBO No. 2 account for Management expenses incurred locally.

48. To see that amounts owing to Central Management for services and missions are collected and received by Flag.

49. To keep a separate invoice-voucher series for the FBO No. 2 account, including separate deposit slip records and invoice and voucher packs as with the No. 1 account.

50. To pay from the FBO No. 2 account any International Management expenses incurred locally, keeping exact and express records of these.

51. To keep accurate and flawless record of all FBO receipts, banking, transfers and disbursements — as required of any accounting activity by standard Scientology Accounts Policies.

52. To make a brief weekly summary of receipts to and payments from both FBO accounts, sending these to Flag Finance Office and keeping a copy.

53. To keep and reconcile weekly an FBO CASH JOURNAL for recording of any CASH amounts the FBO may hold on hand. A CASH JOURNAL and cash box are only for the occasional CASH disbursement, usually in connection with management expenses. FBO disbursements and transfers are normally only by check.

54. To receive checks cleared from the bank on the FBO No. 1 and 2 accounts and to tape these back into their original checkbooks onto the check stub.

55. To collect from the bank a month-end statement on the FBO No. 1 and 2 accounts and to reconcile each on receipt.

56. To tape-total, package and label monthly the FBO in-series vouchers with a loose set of copies. FBO No. 1 and No. 2 accounts each have their separate voucher series and the vouchers are packaged up separately.

57. To make a full monthly financial report to Flag Finance Office summarizing all income to and transfers from the FBO No. 1 account — to include an attached copy of the month-end bank statement reconciled.

58. To make a full monthly financial report to Flag Finance Office summarizing receipts to and disbursements from the FBO No. 2 account.

59. To include with this report a full statement of Central Management Expenses paid locally, categorized as required by Flag Finance Office, and to include a xerox or carbon copy of all such bills paid and the voucher of payment. Also attached is a copy of the month-end No. 2 account statement reconciled.

60. To provide the required weekly and monthly finance reports on time and with total accuracy so that management and org solvency and viability can be centrally summarized at Flag.

61. To provide Flag Finance Office with a copy of the signature mandates for each of the FBO accounts and to provide revised copies whenever such mandates are changed.

62. To provide Flag Finance Office with a blank checkbook on each of the FBO accounts.

63. To keep FBO accounts and funds completely secure at all times including an occasional check on bank security to ensure that only the authorized signatures are accepted.

64. To report FBO statistics promptly and accurately to Org OIC and Cont’l and Flag Finance Office.

65. To provide Flag and Cont’l Finance Offices with a stat analysis of the FBO statistics at the end of each stat period.

66. To know and apply Scientology Finance and Accounts policies with regard to allocations to the org and with regard to the FBO’s own accounting admin.

67. To act as a STABLE TERMINAL for Flag and Cont’l Finance Offices.

68. To get Command orders and Finance Programs DONE quickly and thoroughly and exactly and to include in the compliance report exactly WHAT was done and the results.

69. To report Div 3 outnesses to CLO Bu III and to follow up the handling of these.

БАФ главным образом занимается источниками дохода, требует получить доход и добивается его увеличения.

70. To pick up and terminatedly handle local Finance situations arising by application of the related policy. This is by DOING the handling — not writing despatches.

На самом деле именно величина дохода организациии улучшение соотношения «ассигнования–производство» определяет размер сумм, поступающих в резервы.

71. To make a brief and concise weekly report of these, stating the SITUATION and its HANDLING. These weekly reports go to Continental Finance Office for relay to Flag. A copy is made for Flag and Cont’l Data Bureaux.

Это не означает, что БАФ управляет организацией посредством руководства её финансами. Он этим не занимается.

72. An FBO produces raised FBO statistics, and orders and programs competently DONE, and reports completed accurately and on time, and situations handled — not reasons why, and can’ts, and problems.

Но он действительно ожидает увеличения дохода и улучшения соотношения «ассигнования – производство» с помощью тех средств, которые он выдаёт, и, если его ожидания не оправдываются, он находит «ПОЧЕМУ». Он находит это «ПОЧЕМУ», используя факты и цифры, а не мнения.

Руководители организации смогут затем рассмотреть всё это наряду с другой информацией, имеющей отношение к управлению.

The chief concerns of an FBO are income sources, income demand and income increase.

И если члены ФП хорошо ошляплены, а БАФ знает свою работу и выполняет её, то финансовые конфликты разрешаются и в результате происходит рост статистик.

It is factually the size of org income and the increase of allocation-production ratio that determine cash to reserves.

This does not mean that he runs the org via Financial Management. He does not.

Пересмотрено при содействии Отдела технических исследований и компиляций ЛРХ

But he does expect income increase and an increased allocation-production ratio from what he pays out, and if he doesn’t get it, he finds out WHY. He finds his WHY in facts and figures, not opinion.

Org managers can then take all this up along with other data affecting management.

And if the FP members are well-hatted and the FBO knows his job and does it, finance conflicts resolve and the results are expressed in rising stats.

[See also HCO PL 4 December 1972R, Issue II (revised 24 January 1973), FBO & Treasury Financial Reports, in the 1973 Year Book, and BPL 10 November 1973R, Finance Series 16R, FBO Network Organization Location, on page 406, both of which amend the above Policy Letter.]