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FOREST SERVICE HANDBOOK
Portland, Oregon
TITLE 6309.12 - SMALL PURCHASES HANDBOOK
R6/PNW Supplement 6309.12-92-1
Effective December 4, 1992
POSTING NOTICE. Supplements to this handbook are numbered consecutively.
Check the last transmittal sheet received for this handbook to see that the above
supplement number is in sequence. If not, obtain intervening supplement(s) at once
from the Information Center. Do not post this supplement until the missing one(s)
is received and posted. After posting, place the transmittal at the front of the title
and retain until the first transmittal of the next calendar year is received.
The last R6/PNW Supplement to this handbook was R6 1/PNW 1, Jan. 1989.
Document Name
Sheets)
Superseded New
(Number of
6309.12,30
5
Page Code
33--1 thru 33--4
2
Digest:
This is a Technical Supplement to change this handbook into official electronic
format. CONTENT HAS NOT CHANGED.
/s/ John E. Lowe
/s/ Charles W. Philpot
JOHN E. LOWE
Regional Forester
CHARLES W. PHILPOT
Station Director
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6309.12, 30
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FSH 6309.12 - SMALL PURCHASES HANDBOOK
R6/PNW SUPPLEMENT 6309.12-92-1
EFFECTIVE 12/04/92
CHAPTER 30 - SMALL PURCHASE AND OTHER SIMPLIFIED PURCHASE
PROCEDURES
33 - IMPREST FUNDS. Add the following training and audit guidelines:
1. Forest Supervisory Contract Specialist shall monitor the Quarterly
Voucher Activity Report (reference FSH 6509.32, Chapter 6, Section 1, Item No. 6F)
to determine whether or not Forest Imprest Funds are excessive. Review of report
shall occur in March, June, September, and December. Calculated excess for funds
less than $2,000 shall not exceed 20 percent of the current amount of the fund.
Funds showing more than the acceptable excess shall be reduced appropriately to
the nearest $100. Adjustments, if necessary, shall be made quarterly.
2. Blanket Purchase Agreements shall be reviewed quarterly to assess usage
to see if some could be cancelled and paid from imprest. Under no circumstances
shall an Imprest Cashier establish charge accounts to make consolidated cash
payments to cover more than one purchase. Consolidated monthly payments can be
done only through BPA's.
3. Prior to heavy use periods (field season and fire season), Imprest Cashiers
may ask for an increase in imprest funds 60 days in advance, based on past history,
and reduce fund accordingly at end of field season.
4. Increased use of c.o.d. purchases should be considered (provided an
obligation document is established at time of order, purchase amount and freight
charges are within imprest fund limits, and are determined to be cost effective).
5. Subunits, located in the same town, or subunits whose nearest source of
supply is located in the same town as another Forest Service office, shall consider
consolidating imprest funds to one imprest fund location.
6. SF-1165 (Replacement Subvouchers) shall not be used unless vendor is not
equipped to prepare a receipt. A cash register receipt tape is sufficient to document
the purchase, provided it has an itemized listing.
7. Imprest Fund Cashier or purchasing agent shall not sign receipt for
services and supplies. The requisitioning Unit representative shall sign whenever
possible.
8. At least once a year, Supervisory Purchasing Agent (not designated
Imprest Fund Cashier) or Supervisory Contract Specialist must review purchases
made from imprest and review actual purchase receipted for Unit to ensure such
items were received.
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9. For those Units that an imprest fund cashier is designated without
delegated procurement authority, each transaction must be approved by a
Purchasing Agent with delegated procurement authority prior to the transaction
taking place. Supervisory Contract Specialists shall review subvouchers of imprest
fund activity to determine average dollar amount of purchases made from each
fund. Delegated purchasing authority shall be commensurate with this average.
10. Forest Supervisory Contract Specialist is responsible for assuring that
five unannounced cash verifications plus one audit, which includes one of the five
cash verifications, are accomplished annually (see Exhibit 1).
11. The Budget and Finance Officer will be responsible for conducting
imprest fund internal control reviews annually to include all imprest fund cashiers
in the Unit and PNW laboratories, in accordance with FSH 1409.11. The
Supervisory Contract Specialist and the Budget and Finance Section Head shall
incorporate additional internal control guidelines as follows:
a. The internal control review will become the annual audit, and information
shall be transferred to Form AD-359 for reporting purposes.
b. The review/audit will be totally unpredictable and will be performed by
qualified Supervisor's Office personnel. Staggered annual schedules are
recommended.
c. Special attention will be given to supervision received, use of SF-1165,
Separation of Duties, controls exercised to prevent duplication between imprest
fund transactions and payments of purchase orders, and timeliness of unannounced
cash verifications.
d. As a minimum, a sample of 2-months subvouchers for each cashier shall
reviewed against AD-744 and AD-838 listings. These listings must also be reviewed
against tickler copies of purchase orders issued.
e. As a minimum, 5 percent of vendors included in the sample will be
contacted personally and/or by mail to verify selected purchases, including dollar
amounts and method of payment.
f. Any duplicate payments or irregularities must be reported to the Director,
Fiscal and Public Safety, immediately.
g. Assurance statements shall be completed, executed, and filed in
accordance with FSH 1409.11.
12. Imprest Cashier
a. Cashier Qualifications:
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(1) Must be permanent employee.
(2) Should be performing procurement functions. Cashiers who are not
purchasing agents must meet training requirements in Section b. below.
(3) Should be grade GS-5 or above. Cashiers in grades lower than GS-5 must
have statement of qualifications along with recommendation.
b. Training:
(1) Meet training requirements for level "a" in 4G01.603-1--10.
(2) Attend RO or formal training in Small Purchasing.
13. The Forest Supervisory Contract Specialist shall maintain a current
record of the above imprest fund items, shown on exhibit 01, and will take
necessary action to strengthen or correct any deviations or weaknesses.
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33 - Exhibit 01
Supervisory Contract Specialist--Imprest Fund Review Checklist
First
Quarter
1. Unannounced _______
verification
of cash and
Internal control
Imprest Fund Review
Checklist completed
prior to June 30.
2. Quarterly
Voucher
Activity Report
Review timely?
Second
Quarter
Third
Quarter
Fourth
Quarter
Review
______
______
______
______
______
______
March
______
June
Reduced ______
______
September
Increased ______
______
December
3. BPA review
_____
_____
timely?
Under-used cancelled?
_______
Action taken?
_____
_____
4. Source of supply check for each subunit:
a. Imprest fund consolidated where feasible?
b. BPA's initiated where feasible?
_____
_____
_____
5. Is separation of purchasing and receipting duties being accomplished?
_____
6. SF-1165 used minimally?
_____
7. Cashiers:
a.
b.
c.
d.
Permanent employee?
District recommendation?
Qualifications checked?
Training adequate and up-to-date?
_____
_____
_____
_____
8. Delegated purchasing authority commensurate with average dollar amount of
purchases?