PROJECT ACCOUNTS SUMMARY 1964-65

INSTRUCTIONS
Read and understand these instructions. None of this work is confidential and there are no secret orders. Talk about it outside the project all you want.
Realize your own action as this assembly line. Just to do your hat and nothing else. Don't be helpful other than as your hat requires.
ACTUAL ACTION OF THE PROJECT
Hats: Know your hat before you begin to work. Gather the records from archives. Put them on and under the trestle nearest the curtains and pillars in the main entrance hall. This is the assembly table. Put 1965 records back. Put only 1964 records ready for use.
Arrange records by company—H.C.O. (WW) Ltd, H.C.O. (Saint Hill) Ltd, Scientology Library & Research Ltd, H.C.O. Ltd.
Assign each person an adding machine to a company (4). Issue each person who has an adding machine with the earliest 1964 bank statement of the company to which they are assigned.
Adding Machine Staff: That person finds the first deposit after 1st January 1964 and starts from there.
The deposits only are then added up on a tape. Any transfer or large amount is clearly labeled on the tape when found in the bank statement. You note opposite such a sum only what it says in the bank statement.
You are not adding disbursements or trying to balance the bank statement. That has been done. You are just adding deposits one by one.
L-ABEL each tape you make in pencil giving what corporation it is. If the tape is Income or Disbursement, and what dates it covers, and your own initials.
Draw bank statements from the assembled files (Records Librarian) in consecutive order by date.
Verify each tape you make with a checker.
Hand tape over to Completed Summaries.
When a record is complete, put a yellow identifying sheet around it, noting what has been done to it. Snap a rubber band on it and give it back to the Records Librarian. (The tape goes to the assembled files, identified as done; the record it was taken from goes or gained data goes to the Completed Summaries.)
When you have done all the deposits up to the end of 1964 stopping at the last deposit made prior to 31st December 1964, you have completed banked money for that corporation for that year.
Now take the first statement of the year for your corporation again from the Records Librarian.
Begin to make tapes of withdrawals (disbursements) from the bank statement beginning with the first withdrawal, after 1st January 1964.
Label each tape with the company name, indicate it is a Disbursement tape, state on the tape the dates covered by the tape and your initials. Note additional data on your tape in pencil opposite any large withdrawal, giving the data in the bank statement.
In doing withdrawals, draw a circle on your tape around every "bank change" you come across. Also draw a circle around it on the bank statement. This is so they can be picked out and re-added as themselves after you do a disbursement. The tape are also added into your tape.
As you complete packets of statements, hand them back to the Records Librarian with a green paper around them, held by a rubber band, stating on the paper what the packet is (plus corporation name and date). Verify figures on each tape with a checker.
Hand each completed tape, well identified, in to Completed Summaries. When you have finished this for your corporation, do the following:
Locate any corporation money and signed for that year (persons who paid your credit notes of your corporation as a note).
List any which were not to regularly paid as "Bad Debts." Add these up.
Label, check and hand to Completed Summaries.
List any such unpaid balance of notes on which payments were regularly paid after 1964 as "Credit Notes" and total, label, check and hand to Completed Summaries.
For 1965, list notes which payment was regularly made within one month when due. List on unpaid amount at year's end and handle as above.
After notes are complete, take from the Records Librarian the weekly invoices and bank deposit envelopes, a few at a time, in consecutive order for the year.
Compare the figures on the envelope and the deposit slip.
Do NOT attempt to find why the two figures are different if they are. The corporation got only what was banked, not what was invoiced, and the difference was as a bookkeeper job, not that of a person conducting an audit. Any shortage is gone so far as the company is concerned.
Mark the less-banked-than-invoice amount in one column on a yellow sheet. This column is called "Shortages." The amount set down is the difference only.
Mark the less-invoiced-than-banked amount in another column on your yellow sheet. Name the column "Overages." The amount set down is the difference only.
When you have done all weekly packets, add up both columns. Subtract the lesser sum from the greater.
If the final amount banked is more than the amount invoiced label the final figure banked but not invoiced; If the final amount banked on your sheet is less than the amount invoiced, label the final figure "Shortage." Go over your figures with the checker.
Label the tape and worksheet clearly indicating what company it is and year. Clip tape to worksheet.
Turn it over to Records Assembly.
Begin help on 1965, or as assigned. The Project Officer has certain columns to add. These are begun when adding machine operator has finished his corporation.
1965
Do the above but instead of one person per corporation, spread the work out amongst the adding machines, one packet of work to each.
Do all above steps.
When 1965 is finished, the work of all but one adding machine is finished. Help out on any final phases or checkouts.
RECORDS LIBRARIAN
The Records Librarian is in charge of all the basic records, their proper arrangement, availability and good order.
The records must be arranged by corporation. They must be chronologically arranged (by time) in the boxes.
Separate areas of storage must exist for separate corporations. Be careful not to mix any London records with Saint Hill’s.
Do not arrange all bank statements for all corporations.
Be careful not to "mix up the records of any two corporations." The bank statements of a corporation go only with its other papers.
Issue 1964 records piecemeal to the person doing that corporation only.
When an income record is complete, see that it is wrapped in yellow with a rubber band. When both Income and Disbursement is complete, see that the record is wrapped in blue.
Eventually all pertinent records will be wrapped in blue and it’s finished.
See that every wrapper gets labeled by corporation name, type of record and the exact dates. Help persons locate records required.
Label boxes with heavy black markers, available in Photo Section, as is to corporation and date.
Acquire adequate and proper file boxes.
When project finished, see that all records, not just statements are in neat order, well labeled, in clean boxes, ready to have things found in them.
COMPLETED SUMMARIES CLERK
All adding machine tapes when done and any worksheets are handed over to the Completed Summaries Clerk. This person operates with large folders, one for each corporation. On receiving an adding machine tape, she sees that it is clearly marked as:
1. Corporation’s Name
2. Income or Disbursement
3. The dates it covers
4. The initials of the adding machine operator
5. Tape Checker.
Thus each tape must have five pencil notations at the top of it before it is accepted by the Completed Summaries Clerk.
Each tape must be handed to her by hand, not via a basket, and the person handing it over stays until she says OK.
The Completed Summaries Clerk puts each tape in its right corporation folder and puts these in consecutive order by date. She watches for any date gaps and calls them to attention of the person in charge at once if she cannot file consecutively by dates in a folder.
She is responsible that by project end she has every tape in consecutive order for each corporation plus a shortage-overage worksheet for each corporation.
No project workers may be dismissed until she so states that the corporations are each one complete.
She has the following folders to fill:
H.C.O. LTD. 1964
H.C.O. (SAINT HILL) LTD. 1964
H.C.O. (W.W.) LTD. 1964
SCIENTOLOGY LIBRARY & RESEARCH LTD. 1964
H.A.S.I. LONDON 1964
H.A.S.I. INC. ARIZONA 1964
H.A.S.I. INC. ARIZONA 1965
H.A.S.I. LONDON 1965
The Completed Summaries Clerk also handles supplies and issues them.
TAPE CHECKERS
When an adding machine operator completes a tape, a tape checker moves in and taking the tape itself, checks off the figures that the adding machine operator now reads off the statement or envelope.
The Tape Checker puts a pencil mark after each item correctly recorded as established by the operator’s call off.
If a figure is found incorrect, the Tape Checker marks it with an X and the right amount in pencil beside the wrong figure, and goes on checking. If any Xs appear on the tape the checker gives it back to the adding machine operator. The operator does NOT make a new tape. She adds or subtracts the penciled figures from the machine figures and corrects the total and recalls the checker.
A checker may not accept a tape for checking that does not have on it in pencil:
The Corporation name
The dates the tape covers
Whether it is Income or Disbursement
The initials of the operator who made it.
If the tape is correct, the Tape Checker initials it and gives it to the Adding Machine Operator, who gives it to the Completed Summaries Clerk.
The Tape Checkers also keep the place policed and give to the Records Librarian any papers or records found adrift…
THE ASSETS CLERK
The Assets Clerk looks through the Disbursement folders of the corporations for the year in question to locate items of a fixed or lasting nature. These are not repairs or materials or supplies but are items like desks, typewriters, file cabinets and heavy tools. He lists these on the side left of a yellow sheet with their billed value. When he has one corporation complete, he then goes down to the most logical place to see if the item still exists in the org. If he finds it, he marks in the second column. If he locates it, If he can’t find it, he marks it down as lost in the second column where he obtains the data on it, he marks down in the second column. In the third column, if he finds any item, he marks down the second hand market value of it. If the item was found to have been sold, he notes it down with buyer’s date so it can be looked up in the invoices later.
When he has finished one corporation for that year, he goes on to the next and does the same.
His task is simpler than it looks for 1964 for these reasons:
1. Purchase orders were shut off in 1964 for London and Saint Hill for all corporations
2. Little was bought because they were in Emergency
3. Hardly any equipment etc., was ever sold
4. The corporations had no assets in 1964 as none were turned over to them
5. Various thefts occurred in 1964, particularly of tools and stocks.
In 1965, there is only H.A.S.I. INC. ARIZONA, and it has been making do with secondhand equipment and has done no large scale buying of anything that could be considered assets, except a few typewriters.
Further, all book stocks are replacement stocks and there are less stocks in 1965 than in 1963, the earlier years having furnished large stocks which are depleting.
Saint Hill is not the property of the companies, who only have the use of it and pay for its upkeep for their use. It is held for L.R.H. Trustee, for L.R.H. an individual but used by the Trustee for the companies without rent.
PROJECT OFFICER
The person in charge of the project, the Project Officer, keeps the project moving in exact accordance with these instructions and hats.
The first action is to get the project staff familiar with hats, then the one adding machine operator and the Records Librarian, the person in charge, retaining get the lines moving. When the outlined work is done, assists the first adding up the debits and credits of each corporation and typing them properly on large sheets. The rest of the project staff is sent back to their own staff posts before this last stage is entered.
When all is complete and easy to inspect and has removed the bulk of the equipment and tables, leaving only enough for a check-in charge will see that the records are in good condition and complete. Project In-Charge has removed the records are in good condition and complete.
At this final stage, the Project Officer calls the completed work to the attention of the Audit Section, still retaining the Records Librarian and one adding machine operator.
She assists the Audit Section as required to complete a check audit.
When the project is ready for submission to Tax agencies and the Company Registrar and is mailed. The Project Officer has the basic records stowed carefully and safely, has the area cleared away and asks the Estate Section to set the Main Entrance Hall up as before the project, sees that the project staff receives its bonus, now payable as project is mailed, and returns to her regular assignment.