CASH ON HAND

cash on hand is from reconciled bank statements of org bank accounts. Any cash shown on a cash/bills graph is cash salvaged from former allocations (org reserves) or current allocations. The cash expressed on the cash/bills graph of the org must exist in actuality and must be real sums that can be expended. It may not be "credit coming to us from an FBO" nor collectible but not received sums. Even cheques delayed in clearing may not be part of this org cash figure (nor may any expenditures be committed against uncleared funds). The cash on hand figure may not include sums held in FBO No. 1 or No. 2 accounts, or in any Guardian Office accounts. (BPL 1 Jul 72R)