6509.13b,1000
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FOREST SERVICE HANDBOOK
DENVER, CO
FSH 6509.13b - IMPREST FUND PAYMENTS HANDBOOK
Region 2 Supplement No. 6509.13b-96-5
Effective October 21, 1996
POSTING NOTICE: Supplements are numbered consecutively by Handbook
number and calendar year. Post by document name. Remove entire document and
replace with this supplement. Retain this transmittal as the first page of this
document. The last supplement to this Handbook was Supplement 6509.13b-96-4 to
6509.13b,0900.
This supplement supersedes Supplement 6509.13b-93-1 to 6509.13b,1000.
Document Name
6509.13b,1000
Superseded New
(Number of Pages)
2
2
Digest:
1008 - Removes direction for Regional Office Directors. RO no longer uses imprest
funds.
ELIZABETH ESTILL
Regional Forester
R2 SUPPLEMENT 6509.13b-96-5
EFFECTIVE 10/21/96
6509.13b,1000
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FSH 6509.13b - IMPREST FUND PAYMENTS HANDBOOK
R2 SUPPLEMENT 6509.13b-96-5
EFFECTIVE 10/21/96
CHAPTER 1000 - ACCOUNTABILITY REPORTS AND VERIFICATION OF
FUNDS
1008.11 - Unit. Forest Supervisors must certify annually that imprest funds within
their control are in compliance with the requirements outlined in the Imprest
Payments Handbook. Send a signed certification statement stating such to the
Director, Management Systems and Administration by July 31 of each year. This
requirement is based on Treasury Fiscal Requirements Manual (vol. 1, title 4) (sec.
3040). The statements serve as documented assurance that steps are taken to
prevent fraudulent or unauthorized use of imprest funds. Use format shown in
exhibit 01 for certification.
1008.11 - Exhibit 01
CERTIFICATION STATEMENT
Due July 31
Organization
FY
The RO Director or Forest Supervisor of each unit having imprest funds shall
provide written certification that for each imprest fund:
Imprest fund cashiers make payments from imprest funds when approved
by a duly authorized official for various types of small purchases and travel
payments, including travel advances.
Fund balances are not excessive and the appropriate unit official has
ascertained this by periodic reviews of the fund's activities.
The unit has established controls to ensure review of the cash and audit
verification reports of the Office of Finance and Management's National
Finance Center as part of an ongoing imprest fund monitoring process.
(Note: It is extremely important to the Government's cash management
efforts that cash operating balances are reduced to the amounts essential
for efficient operation.)
The fund's physical security is in compliance with Treasury, Departmental,
and Forest Service policy on the safeguarding of cash funds.
Document control is effective. Units require cashiers to sequentially
number each voucher prior to issuing cash and to maintain a master
voucher number register to ensure that cashiers are aware of the last
voucher issued.
Claims in excess of $500 are not approved unless accompanied by a written
waiver from the Fiscal Officer.
Forest Supervisor
Date