6509.13b, 1000
Page
1
of 2
FOREST SERVICE HANDBOOK
Portland, Oregon
TITLE 6509.13b - IMPREST FUND PAYMENTS HANDBOOK
R6/PNW Supplement No. 6509.13b-93-4
Effective April 15, 1993
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 R-6 Supplement to this handbook was No. 6509.13b-93-3 (6509.13b,0300).
Document Name
Superseded New
Number of Sheets)
6509.13b,1000 2 2
Digest:
This supplement updates Chapter 1000.
/s/ John E. Lowe
JOHN E. LOWE
Regional Forester
/s/ Charles W. Philpot
CHARLES W. PHILPOT
Station Director

R6/PNW SUPPLEMENT 6509.13b-93-4
EFFECTIVE 04/15/93
6509.13b, 1000
Page 2 of
FSH 6509.13b - IMPREST FUND PAYMENTS HANDBOOK
R6/PNW SUPPLEMENT 6509.13b-93-4
EFFECTIVE 04/15/93
1001 - CASHIER'S RECORDS.
CHAPTER 1000 - ACCOUNTABILITY REPORTS AND VERIFICATION OF
FUNDS
1001.2 - Advances for Change-Making Purposes. The $25 limit has been set to protect the Class A imprest fund cashier, who remains accountable for the advance, and to minimize the impact on the fund turnover ratio. If the $25 limit or number of advances are presenting problems, consider establishing a Class D imprest fund cashier solely for change-making purposes.
1008 - VERIFICATION AND AUDIT OF IMPREST FUNDS. Whenever a shortage or overage of more than $5 is disclosed during an audit or verification, a copy of the audit or verification must be transmitted to the Director of Fiscal and Public Safety.
1008.12 - Regional and Station Fiscal Officers.
1. In addition to requirements in the parent text and coverage of the
Imprest Fund activity during Fiscal and Public Safety or Administrative Services program reviews, when Fiscal and Administrative Services employees conduct their functional assistance trips, they should access the Unit's NFC Report "Verification
Reports (AD-358) Due or Not Received" and Cashier's files to determine if verification and audit frequencies are being met. This review should also include reasonable assurance that verification and audits are not being announced or known to the Cashier.
The program and functional assistance trip reports written by the Regional Staff
Officers addressing this item should include compliance or noncompliance findings.
2. Units must report corrective action taken to the Director of Fiscal and
Public Safety, with copy to the Director of Administrative Services, in response to all noncompliance findings.
1008.31 - Reports. Refer to FSH 1409.11, section 70 and FSH 6309.12, section 33, for guidance on performing a comprehensive audit of imprest activity.