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FOREST SERVICE MANUAL
NATIONAL HEADQUARTERS (WO)
WASHINGTON, DC
FSM 6500 – FINANCE AND ACCOUNTING
CHAPTER 6530 – BILLINGS AND COLLECTIONS
Amendment No.: 6500-2011-4
Effective Date: November 8, 2011
Duration: This amendment is effective until superseded or removed.
Approved: DONNA M. CARMICAL
Chief Financial Officer (CFO)
Date Approved: 10/07/2011
Posting Instructions: Amendments are numbered consecutively by title and calendar year.
Post by document; remove the entire document and replace it with this amendment. Retain this
transmittal as the first page(s) of this document. The last amendment to this title was
6500-2011-3 to FSM 6590.
New Document
6530
20 Pages
Superseded Document(s) by
Issuance Number and
Effective Date
6530
(Amendment 6500-2010-2, 12/29/2010)
20 Pages
Digest:
6530 – Revises entire chapter including policy and procedures for bonding volunteer collection
officers. Also, adds a section for undesignated collection officers/incidental collection officers,
to handle government funds.
WO AMENDMENT 6500-2011-4
EFFECTIVE DATE: 11/08/2011
DURATION: This amendment is effective until superseded or removed.
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FSM 6500 – FINANCE AND ACCOUNTING
CHAPTER 6530 – BILLINGS AND COLLECTIONS
Table of Contents
6530.1 - Authority....................................................................................................................... 3
6530.2 - Objectives ..................................................................................................................... 5
6530.3 - Policy ............................................................................................................................ 5
6530.4 - Responsibility ............................................................................................................... 5
6530.41 - Line Officers ........................................................................................................... 5
6531 - BILLINGS ............................................................................................................ 5
6531.1 - Bill Issuing, Text Content, and Due Dates ................................................................... 6
6531.2 - Billing Methods ............................................................................................................ 7
6532 - POINT-OF-SALE SYSTEM (POSS) .................................................................... 7
6532.1 - POSS Equipment and Software .................................................................................... 8
6532.2 - Advantages of POSS .................................................................................................... 8
6533 - COLLECTIONS ................................................................................................... 8
6533.1 - Sources of Collections .................................................................................................. 9
6533.2 - Acceptance of Collections (Remittances) .................................................................... 9
6533.3 - Designation of Collection Officers/Unit Collection Officers ..................................... 10
6533.31 - Undesignated Collection Officers......................................................................... 11
6533.4 - Safekeeping of Collections and Equipment ............................................................... 11
6533.5 - Interpretive Association Material [Reserved] ............................................................ 12
6533.6 - Collections Record Keeping and Accounting ............................................................ 12
6533.7 - Reporting Loss or Theft of Collections ...................................................................... 12
6533.8 - Internal Reviews ......................................................................................................... 15
6533.9 - Over-the-Counter Collections Activities at Field Units ............................................. 15
6534 - DEPOSITS ......................................................................................................... 18
6534.1 - Treasury-Designated Banks Accepting Federal Deposits .......................................... 18
6534.2 - Timeliness and Frequency of Deposits....................................................................... 19
WO AMENDMENT 6500-2011-4
EFFECTIVE DATE: 11/08/2011
DURATION: This amendment is effective until superseded or removed.
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FSM 6500 – FINANCE AND ACCOUNTING
CHAPTER 6530 – BILLINGS AND COLLECTIONS
6530.1 - Authority
Forest Service has legislative authority to charge and collect fees for various activities. Proper
stewardship over federal funds requires aggressive, efficient, and prudent management of
collections and debts.
1. Statement of Federal Financial Accounting Standard (SFFAS) Number 1,
“Accounting for Selected Assets and Liabilities.” These are standards for administering
collections and accounts receivable.
2. Treasury Financial Manual, Volume I, Part 5, Deposit Regulations (I, TFM,
part 5). This part prescribes the forms and procedures to be observed by all government
departments, agencies, corporations, and others concerned with respect to deposits for
credit to the account of the U.S. Treasury and other related matters.
3. Treasury Financial Manual, Volume I, Part 6, Chapter 8000, Cash Management
(I TFM, part 6, chapter 8000). This chapter establishes procedures for government
agencies to follow to ensure prudent cash management practices when developing and
implementing regulations, systems, and instructions. These procedures include billings,
collections, deposits, cash held outside the cash account of the Department of the
Treasury, and financial data reporting. These procedures require the use of timely
methods, principally Electronic Funds Transfer (EFT), for the collection and deposit of
funds.
4. Title 12, United States Code, sections 265, 266, 1464(k), and 1789(a) (12 U.S.C. 265,
266, 1464(k), and 1789(a)). These titles set out the Secretary of Treasury’s exclusive
authority to designate financial institutions to be depositaries and financial agents of the
U.S. Government.
5. Title 15, United States Code, section 1692(g) (15 U.S.C. 1692(g)). This title sets out
the required wording and content for a bill (“the notice of debt”) issued to a debtor.
6. Title 16, United States Code, section 557 (16 U.S.C. 557). This title provides the
authority for making deductions from employees’ salary payments for the cost of
subsistence, personal equipment, supplies, and medical attention that Forest Service
furnishes to employees.
7. Title 16, United States Code, section 460 1 through 6a, as amended (16 U.S.C.
460 1-6a). This regulation authorizes the collection of admission and special recreation
use fees for the use of recreation facilities.
8. Title 18, United States Code, section 643 (18 U.S.C. 643). This title establishes the
penalty for custodians’ failure to furnish account records for information or approval.
WO AMENDMENT 6500-2011-4
EFFECTIVE DATE: 11/08/2011
DURATION: This amendment is effective until superseded or removed.
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9. Title 18, United States Code, section 648 (18 U.S.C. 648). This title outlines the
actions and penalties associated with Custodians’ embezzlement, theft, and generally
misusing public funds.
10. Title 18, United States Code, section 649 (18 U.S.C. 649). This title provides
authority to fine or imprison custodians failing to deposit monies when required to do so
by the Secretary of the Treasury or the head of any other proper department or agency.
11. Title 31, United States Code, section 3302(c) (31 U.S.C. 3302(c)). This authority
sets forth a provision for a person to deposit public money without delay into a depositary
designated by Treasury unless the public money is for current expenditure.
12. Title 31, United States Code, section 3711- 3719 (31 U.S.C. 3711-3719). This title
provides authority for an agency head to compromise a claim of the Government of not
more than $100,000 excluding interest; and other delinquent debt management
provisions.
13. Title 31, United States Code, sections 3527 through 3528 (31 U.S.C. 3527-3528).
Government Accountability Office, through the Comptroller General, has authority to
grant relief to accountable officials and agents responsible for the physical loss or
deficiency of public money, vouchers, checks, securities, or records, depending on the
findings of the official investigation of the loss or deficiency.
14. Title 31, United States Code, section 3701 (31 U.S.C. 3701), et seq., and Title 31
Code of Federal Regulations, Parts 900 through 904, Federal Claims Collection
Standards as amended. (31 CFR, 900-904). This regulation sets out the requirements for
administering collection activities.
15. Title 31, United States Code, section 5325 (31 U.S.C. 5325), Identification required
to purchase certain monetary instruments. This regulation authorizes that no financial
institution may issue or sell a bank check, cashier’s check, traveler’s check, or money
order to any individual in connection with a transaction involving United States coins or
currency in amounts or denominations of $3,000 or more; unless the individual has a
transaction account with such financial institution, and the financial institution verifies
that through a signature card or other information maintained by such institution.
16. The E-Government Act of 2002: Federal Management and Promotion of Electronic
Government Services. The purpose of this Act is to improve the methods by which
Government information including information on the internet is organized, preserved,
and made accessible to the public.
17. The Check Clearing for the 21st Century Act, October 28, 2003, Public Law 108100. This Act authorizes the use of paper check scanners to convert paper checks to
electronic substitutes.
WO AMENDMENT 6500-2011-4
EFFECTIVE DATE: 11/08/2011
DURATION: This amendment is effective until superseded or removed.
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CHAPTER 6530 – BILLINGS AND COLLECTIONS
6530.2 - Objectives
1. Utilize the Point-of-Sale System (POSS) as a corporate system for collections.
2. Provide a comprehensive billings and collection program that include guidelines for
timely, forceful and persistent actions for collecting amounts due from a legally liable
individual or entity.
3. Implement internal controls to safeguard collections and deposits.
6530.3 - Policy
Accurately record all billings and collections in the core financial accounting system or related
subsystem accounts within timeframes prescribed; and to utilize electronic methods of collection
such as plastic card and paper check conversion to accept and deposit payments from customers.
6530.4 - Responsibility
Responsibilities associated with POSS are set forth in FSH 6509.11k, section 36.
6530.41 - Line Officers
Line officers are responsible for providing safekeeping of receipts; even if appropriate personnel
are not available to accept funds. Line officers may be held liable for failure to provide
adequate, required safekeeping which may result in losses or thefts. Compensating controls
(such as documentation and more frequent activity reviews) must be implemented in situations
where resource constraints exist to ensure continued safekeeping of government funds.
6531 - BILLINGS
Bill and record all monies owed to the Forest Service in the Agency’s core financial accounting
system within five business days after goods have been shipped or released, services rendered, or
payment is otherwise due (TFM Volume 1, part 6, chapter 8000, section 8025.10 – Timeliness of
Billings and Collections).
All collections are either receipts or appropriation repayments. See FSM 6512.12 for direction
on appropriation repayments (refunds and reimbursements). FSH 6509.11k, chapter 30, lists
receipt account symbols and titles. If none of the accounts listed appear to be the proper
classification, request advice from the Albuquerque Service Center-B&F, Timber Sales
Accounting (TSA) and Collections Branch.
WO AMENDMENT 6500-2011-4
EFFECTIVE DATE: 11/08/2011
DURATION: This amendment is effective until superseded or removed.
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1. Over-the-Counter Collections. Conduct informal business transactions when
collection officers meet customers face-to-face to sell recreation passes, maps, small
forest products, and collect recreation fees. Collection officers also process receipts from
unstaffed drop boxes such as fee tubes (iron rangers) at campgrounds, trailheads or boat
launches; and donation boxes. FSH 6509.14, Collection Officer’s Handbook, contains
detailed procedures for local collection officer activities.
2. Collection Instruments. Formal business arrangements with individuals and a variety
of organizations are documented in several ways, as follows:
a. Collection Agreements. Requirements and procedural instructions covering the
processing, numbering, and filing of collection agreements are in FSM 1580 and FSH
1509.11, chapter 70.
b. Resource Contracts. Base all billings and collections on the terms of the original
or properly modified contract. The Comptroller General approves any contract
modifications made for the sole purpose of reducing the consideration passing to the
Government below the original contract terms. Other agents and officers of the
United States have no authority to surrender or waive contract rights that have vested
in the Government without compensation. See FSM 2230 for Grazing and Livestock
Use Permit System, FSM 2430 for Commercial Timber Sales, FSM 2710 for SpecialUse Authorizations, and FSM 2820 for Mineral Leases, Permits and Licenses.
c. Interagency Agreements. Document business arrangements with other Federal
agencies with an interagency agreement. FSM 1580 and FSH 1509.11, chapter 50
provide direction on interagency agreements.
6531.1 - Bill Issuing, Text Content, and Due Dates
Accurate and prompt issuance and recording of billings provide timely and reliable financial
status on all debts owed the Forest Service. Units must maintain appropriate documentation to
fully support all transaction recorded in the core financial system. Units and ASC-B&F must
ensure that all accounting entries are recorded in the Agency’s core financial accounting system
for each reporting period. The Forest Service must issue and record a bill when it:
1. Has expended resources to do work for government and non-government entities.
2. Anticipates spending the resources and issues an advance billing.
3. Sells forest products such as timber.
4. Rents the use of Forest Service land or other property such as building.
WO AMENDMENT 6500-2011-4
EFFECTIVE DATE: 11/08/2011
DURATION: This amendment is effective until superseded or removed.
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5. Sustains damages to land, property or facilities, or assesses fines and penalties.
6. Recovers overpayments disbursed to vendors in error.
7. Becomes aware of employee indebtedness, some of which is billed by the National
Finance Center using the Administrative Billings and Collections (Feeder System).
After determining the amount due, the initial form FS-6500-89, Bill for Collection, must be
prepared and mailed within five business days. See FSH 6509.11k, section 33.11.
6531.2 - Billing Methods
Forest Service has five ways to issue billings. FSH 6509.11k, section 33.44, contains
instructions for creating these billings.
1. Prepare bills electronically using the Agency’s core financial accounting system
interfaced subsystems, such as INFRA (for grazing and land rent bills) and Automated
Timber Sale Accounting (for timber bills).
2. The ASC-B&F, issues bills based on unit requests entered into the Financial
Transaction Request System (FTRS).
3. The National Finance Center, on behalf of the Forest Service, generates bills for
employee indebtedness using the integrated feeder system Administrative Billings and
Collections System (ABCO).
4. The Forest Service bills other Federal agencies using Treasury’s Intra-Governmental
Payment and Collections System (IPAC).
5. The ASC-B&F, issues manual bills based on units’ e-faxed requests. These manual
bills are infrequent or non-recurring business transactions.
Collection transactions processed by the POSS do not require a bill. The POSS electronically
processes the collection which includes job code information, transaction by transaction, through
the Agency computer network in near real time. Transaction data for collections is stored in the
POSS until it is reconciled, then it is recorded in the Agency financial system.
6532 - POINT-OF-SALE SYSTEM (POSS)
The Point-of-Sale System (POSS) is the corporate solution to modernize Forest Service
collection methods and accounting. The POSS replaces manual accounting processes, minimizes
cash collections, and improves customer service areas of Agency offices and busy recreation
locations. See FSH 6509.11k, section 36 for POSS procedures.
WO AMENDMENT 6500-2011-4
EFFECTIVE DATE: 11/08/2011
DURATION: This amendment is effective until superseded or removed.
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6532.1 - POSS Equipment and Software
The POSS includes equipment with related software distributed by the Washington Office, as
follows:
1. An electronic cash register with software, which may include an integrated plastic
card reader and paper check scanner, and
2. An electronic portable sales register with an integrated plastic card reader.
6532.2 - Advantages of POSS
The advantages of the POSS are as follows:
1. Receipts for plastic card and electronic checks are credited to Federal accounts more
quickly, reducing the float for the Government.
2. Customers prefer to use their plastic cards to pay fees and buy products and services.
3. Electronic collections fulfill Federal e-Government requirements and modernize
Forest Service collection methods.
4. Collected currency decreases as customers use their plastic cards more.
5. Related personal risk to collection officers’ safety is reduced as the volume of cash
decreases.
6. Treasury’s initiative to phase out using lockbox banks is partially achieved. Other
electronic collection methods such as web-based portals are the next step for
modernization efforts.
7. After transaction information is recorded in the POSS, an automated reconciliation
system will ensure that the data balances with Treasury before being recorded in the
accounting system.
8. The POSS is connected to the Agency computer network so that collections
accounting is recorded electronically. Collection officers do not manually enter
accounting information.
6533 - COLLECTIONS
Forest Service has statutory authority to charge and collect fees for various activities. The
Agency shall take timely and aggressive collection action with effective follow-up to collect all
bills for money due. Whenever possible, advance billings and advance collections must be
WO AMENDMENT 6500-2011-4
EFFECTIVE DATE: 11/08/2011
DURATION: This amendment is effective until superseded or removed.
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accomplished. The implementation of the POSS expedites the collection and deposit of overthe-counter receipts from the sale of maps, recreation passes, and small forest products; and from
the collection of fees.
Collections include currency, coin, money orders, checks, travelers’ checks, electronic wire
transfers, plastic card collections, and other negotiable instruments. The POSS is designed to
accept all these forms of payment, except wire transfers, over-the-counter.
FSM 6512 defines and discusses reimbursements and expenditure refunds.
6533.1 - Sources of Collections
Forest Service receives receipts from many types of business transactions such as map sales,
timber product sales, land uses, tours, trespass violations, contracts, fines, permits, legal
settlements, donations, and inter-agency agreements, as shown below:
1. Remitters. Collections originate from individuals, businesses, corporations,
cooperator organizations, state or local governments, or other Federal agencies. Further
discussion and procedural instructions are found in FSH 6509.11k, chapter 30.
2. Sale of Federal Recreation Area Permits. The Federal Lands Recreation Enhancement
Act of 2004 authorizes an interagency pass and establishment and collection of fees for
users of recreation areas and facilities. See FSH 6509.14, section 01.1.
3. Sale of Other Permits. FSH 6509.14 includes procedural instructions for obtaining,
controlling and issuing the following accountable forms:
a. Form FS-2400-1, Forest Product Removal Permit and Cash Receipt.
b. Form FS-6500-103, Temporary Receipt, is available in hard copy through
Beltsville Service Center in Maryland.
4. Sale of Maps. See FSM 7149.11c.
6533.2 - Acceptance of Collections (Remittances)
1. Accepting Remittances/Deposits. Only designated collection officers may accept
remittances. Collection officers are designated in writing by authorized unit line officers
or their designees. Unit line officers after designating collection officers may determine
who will serve as a unit collection officer. Some employees may be considered
collection officers by virtue of their position (FSM 6533.31). Local budget officers shall
authorize all exceptions in writing, such as a mail clerk inadvertently opening a
remittance envelope.
WO AMENDMENT 6500-2011-4
EFFECTIVE DATE: 11/08/2011
DURATION: This amendment is effective until superseded or removed.
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2. Remittances Deposited at the Lockbox Bank.
a. Collection officers and unit collection officers are authorized to accept collection
of over the counter receipts as follows:
(1) Sales of recreation passes, maps, and small forest products.
(2) Receipts from unstaffed recreation drop boxes (iron ranger fee tubes) and from
donation boxes.
b. Collection officers and unit collection officers whose offices do not have the
POSS, may not accept remittances for bills that instruct customers to mail payments
to a designated lockbox. Locations with POSS, however, are equipped to accept and
process the occasional remittance for bills that instruct customers to mail payments to
a designated lockbox.
3. Uncollectible Checks. If a collection officer or the unit collection officer is aware of
an individual or entity that is the subject of extended collection action, the collection
officer or unit collection officer shall not accept a check as payment, to avoid an
uncollectible check. The collection officer or unit collection officer must have readily
available, in electronic or paper form; documentation that shows the Forest Service is
seeking collection from this individual for an unpaid bill. Additionally, the Agency has
selected the feature available with the Treasury’s Paper Check Conversion program,
which stores data from uncollectible checks electronically, creating a reference history
for future use.
4. U.S. Dollars versus Foreign Funds. Collection officers and unit collection officers
may accept only payments in U.S. dollars, when possible; and checks drawn on U.S.
banks. Foreign funds that have been collected will be handled in accordance with
procedures in FSH 6509.11k, chapter 30.
5. Delayed Remittances. Responsible forest staff officers may also accept remittances
for immediate transmittal to the collection officer or unit collection officer when it is in
the interest of the Forest Service to do so, or as an accommodation to users whose
remittances otherwise might be delayed. Such remittances may be drafts, money orders
or checks payable to the Forest Service, USDA. Form FS-6500-89, Bill for Collection,
must accompany remittances.
6533.3 - Designation of Collection Officers/Unit Collection Officers
See FSH 6509.14, section 11.1, for procedural instructions pertaining to the designation of
collection officers.
WO AMENDMENT 6500-2011-4
EFFECTIVE DATE: 11/08/2011
DURATION: This amendment is effective until superseded or removed.
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There are four ways for a person to become a Forest Service collection officer or a unit
collection officer.
1. Local budget officers shall prepare written collection officer designations for
employees whose prescribed duties require handling of public funds. This includes unit
collection officers and designated alternates. The unit line officer or designee shall sign
the designation form.
2. Regional foresters, forest supervisors and directors may designate volunteers as
collection officers when the volunteers are signed up in the Forest Service Volunteer
Program. In addition, the provision of surety bond for volunteers engaged in the sale of
permits or collection of fees is neither required nor prohibited (OGC 2008 opinion).
Regional foresters, forest supervisors and directors must determine the bonding needs of
their volunteer collection officers.
3. Hosted participants, formerly Senior Community Service Employee Program (SCSEP)
enrollees, may be designated by the line officer to serve as collection officers.
4. Individuals listed in FSM 6533.31.
Upon cancellation of the designation, the collection officer will be informed, in writing, except
when the designation is for a limited time. The office that made the designation must issue the
cancellation. Transfer all monies intact to the unit collection officer. The unit collection officer
shall deposit the money intact, without deduction for any charge or claim (31 U.S.C. 3302). See
FSH 6509.14, for collection process procedures.
6533.31 - Undesignated Collection Officers
Even though not formally designated, some individuals and other staff such as line officers and
subunit line officers (district rangers) may act as incidental collection officers when assisting in
collecting agency funds outside their normal scope of duty/responsibility. However, they may be
liable for public funds in their custody (31 U.S.C 3302). Therefore, any incidental collections
made must be immediately transferred to a designated collection officer for deposit.
6533.4 - Safekeeping of Collections and Equipment
Maintain adequate measures to ensure collections are secure at all times. Regional and district
offices must provide necessary equipment to employees responsible for the safekeeping of
Government funds. The following minimum standards apply:
1. Equipment. If there is more than one collection officer at the same location, provide
each individual with a separate locked drawer in the safe. Collection officers and unit
collection officers shall store only cash or its equivalent (checks, money orders, and so
WO AMENDMENT 6500-2011-4
EFFECTIVE DATE: 11/08/2011
DURATION: This amendment is effective until superseded or removed.
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forth) in these drawers. Provide safes for all locations where $500 or more cash is stored
before it is deposited. Collections must be deposited daily and not kept overnight.
Acceptable equipment for storing cashboxes or less than $500 is as follows:
a. Bar-locked and combination locked, bolted steel filing cabinets, or
b. A fireproof (insulated) steel file cabinet with dial combination lock.
2. Access. Only authorized employees shall have access to the safekeeping facilities.
Government safes used for collections may not be used to store miscellaneous personal
papers or property such as:
a. Checks drawn in favor of employees who are temporarily absent.
b. Funds pertaining to welfare activities unless enclosed in a properly identified
sealed envelope and placed in a compartment separate from government funds.
3. Cash Bags and Boxes. Each collection officer shall use a cash bag or cash box to
store their monies after hours when they are not on duty. In the POSS, only one drawer
can be used at a time.
4. POSS Electronic Handheld Sales Register. POSS handheld devices are portable
electronics, classified as sensitive, accountable, personal property. FSM 6414.2 sets forth
employee responsibilities related to the control and security of personal property, such as
completion of form AD-107, when an electronic portable sales register is assigned to a
collection officer. Provide secure storage for the electronic portable sales devices,
especially when they are not being used and during the overnight re-charging process.
5. Desktop Sales Register, Paper Check Conversion (PCC) Scanner, and Desktop Plastic
Card Reader. The desktop sales register, PCC scanner, and desktop plastic card reader
may remain on the desktop overnight.
6533.5 - Interpretive Association Material [Reserved]
6533.6 - Collections Record Keeping and Accounting
See FSH 6509.14, ch. 10, for detailed procedures on record keeping.
6533.7 - Reporting Loss or Theft of Collections
1. Actions by office to which collection officer is assigned.
WO AMENDMENT 6500-2011-4
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DURATION: This amendment is effective until superseded or removed.
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a. The collection officer shall immediately report a loss or theft of collections to the
forest or unit administrative officer. If the collection officer is assigned to a region,
station, Area, International Institute of Tropical Forestry, or Job Corps, the collection
officer shall report the loss or theft of collections to the Regional Budget Director, or
Assistant Director for Research Support Services, or equivalent, and to the Forest
Service Law Enforcement and Investigations staff. As soon as possible, verify the
amount of loss or theft and document the amount. When the loss or theft appears to
be a result of misappropriation, or other improper action by the cashier, the forest or
unit administrative officer shall impound the remaining public monies pending further
investigation and possible transfer of the collection responsibility to an alternate or
new collection officer.
b. The forest or unit administrative officer shall immediately report by phone, and
follow up with written documentation of the event, the loss, theft, or irregularity,
regardless of amount or circumstances, to the Regional Budget Director or Assistant
Director of Research Support Services. The administrative officer shall also report
any missing Treasury checks, including the check numbers, amounts, and
endorsements, if known, so that the disbursing offices can stop payment. Send a
confirmation report and other requested data as soon as possible to the Regional
Budget Director.
c. In case of an obvious robbery, immediately notify local police authorities and the
Forest Service Law Enforcement and Investigations staff. In cases where an
employee is suspected of theft or embezzlement, contact the USDA Office of the
Inspector General (OIG) via their hotline number, located on the following website:
USDA-OIG Hotline Link. Obtain the investigation report made by local police
authorities and a statement indicating whether their investigation disclosed any
information implicating the collection officer, or other reasons why the collection
officer should be held responsible for the loss. Send an original and one copy of the
report to the Regional Budget Director or the Assistant Director for Research Support
Services, and Forest Service Law Enforcement and Investigations (LEI) staff. File
one copy in the collection officer file.
d. Where initial evidence indicates apparent irregularity on the part of the collection
officer, suspend collection officer duties pending further investigation. Report such
cases to the Regional Budget Director and the Assistant Director for Research
Support Services, by telephone. Request their advice regarding notification of the
USDA OIG and Forest Service Law Enforcement and Investigations personnel.
Confirm all telephone reports in writing.
WO AMENDMENT 6500-2011-4
EFFECTIVE DATE: 11/08/2011
DURATION: This amendment is effective until superseded or removed.
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2. Processing Regional Budget Director or Assistant Director for Research Support
Services. The Regional Budget Director or the Assistant Director for Research Support
Services shall make an immediate report of such losses or thefts to the appropriate
regional headquarters Office of the Inspector General and Forest Service Law
Enforcement officer. Review each report of loss or theft of collections to determine:
a. Remedial measures required to prevent similar losses in the future.
b. Whether irregularities, falsification, or discrepancies involving accountability exist
that require special handling under the provisions of FSM 6507, and
c. Whether to initiate a request for relief under the provisions of 31 U.S.C. 3527.
3. As a result of the fact that collections are considered a line officer’s accountability
function, the Regional Budget Director or Assistant Director for Research Support
Services shall ensure the senior organization line officer present is notified and must
document the content and time of this notification.
4. After obtaining essential information, the Regional Budget Director or Assistant
Director for Research Support Services, shall immediately inform the field unit of any
action necessary to protect the Government interests; additionally, they shall inform the
field office of the OIG or Forest Service Law Enforcement officer nearest to the cashier's
office of the essential information. If Treasury checks were involved in the loss or theft,
also notify the Albuquerque Service Center-B&F, Payments Section immediately,
preferably by telephone, with written follow up soon thereafter. Such notification must
include the check numbers, amounts of the checks (if known) and any endorsements
included on the checks for stop payment processing by the ASC-B&F. ASC-B&F works
with the National Finance Center and Treasury to prepare the paperwork to research the
loss or theft.
5. When a fiscal liability determination must be made, the USDA OIG conducts the
investigation. Local Law Enforcement and Investigations staff become involved only if
the USDA OIG requests LEI participation.
6. When reports or investigations indicate that the circumstances warrant a request for
relief under the provisions of 31 U.S.C. 3527, the Regional Budget Director or the
Assistant Director for Research Support Services shall prepare a request for relief using
the same address, letterhead, and format as illustrated in FSH 6509.13b, section 0505.32,
exhibit 01. Do not include the provision for routing the request through the Treasury
Chief Disbursing Officer as provided for cashiers' relief requests. The request for relief
must be routed to the Director, Albuquerque Service Center Budget and Finance (ASCB&F) through the Director, Financial Policy for processing.
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7. Generally, relief may be granted by the Director, ASC-B&F for losses under $3,000.
For relief of $3,000 or more, submit request to the Director, Financial Policy for
processing and submission to the Government Accountability Office.
6533.8 - Internal Reviews
See FSH 6509.11k, section 31.11.
6533.9 - Over-the-Counter Collections Activities at Field Units
Over-the-counter (OTC) collections activities (such as map sales) occur at nearly all field offices.
Many field offices have such a low volume of collections that the costs of preparing a deposit for
the lockbox bank exceed the amount of money being deposited. Low collections amounts may
occur during the off-season in remote undeveloped areas, or it may be a year-around situation.
To minimize the overall cost of providing over-the-counter collections activities, including
preparing and mailing lockbox deposits for small collection amounts, national forests and
administrative units may evaluate their over-the-counter collection functions and implement
improvements as follows:
1. The administrative officer, budget officer, and recreation staff officer of the national
forest or administrative unit will coordinate to determine which of their field offices have
low collections and limited staff. Either of the following two conditions may exist:
a. Small amounts of collections may occur only during the off-season, or
b. Small amounts of collections may be a year-around situation.
2. The officers may consolidate the over-the-counter sales function from the low volume
office to the nearest field office that has a greater volume of OTC business, with the
following conditions.
a. The low volume office would notify any customers that sales of maps and other
items are now handled at another field office during the offseason or permanently.
b. The low volume office would provide to the customer an informational flyer
containing contact information for the alternate field office (FSM 6533.9, ex. 01).
c. The alternate office accepts orders by mail, phone, and fax.
3. The low volume office, without an OTC sales function, would experience the
following efficiencies/savings:
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a. Staff time for an employee to serve as collection officer including the required
recordkeeping, collection officer’s reviews and audits, and preparation and mailing of
lockbox deposits;
b. Expense of money order fees and certified mail fees for the lockbox deposit; and
c. Accountable/negotiable property recordkeeping required maintaining local
inventories of maps, recreation passes, and other sales items would be saved as a
result of moving the OTC function from low volume collection site to a higher
volume field site.
4. Low volume offices that choose to retain all OTC customer service and collections
activities may centralize the process of preparing and making the lockbox deposit, as
follows:
a. The low volume field office transfers its currency and checks to the nearest higher
volume field office, designated by the officers. The designated deposit processor
aggregates all collections into one deposit, purchases one money order, and processes
the deposit.
b. The transfer of currency and checks may occur as follows:
(1) Person-to-Person Transfer (Collection Office). The designated deposit processing
office may send a collection officer to pick up collections from outlying field offices.
Alternatively, the low volume office and the designated deposit processing office may
have shared employees traveling between the two offices (such as a landscape
architect or hydrologist), who can transport the collections (act as a courier).
(2) Person-to-Person Transfer (Non-Collection Officer). When the courier is not a
collection officer, use form AD-107 to document the transfer of collections to another
location.
(3) U.S. Postal Service First Class Mail. The low volume office prepares a form
AD-107 to transfer the collections to the designated high volume site for processing.
The collection officer wraps the AD-107 around the currency and checks and mails
the collections to the designated deposit processing office.
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6533.9 - Exhibit 01
Flyer with Sales Information for Customers
Effective June 1, 2010, the Woodsy Owl National Forest re-organized sales locations to provide more
efficient and economical service to our customers. Because of the low sales volume in this office, the
sales desk is closed, but other Forest Service offices are available to assist you.
You may purchase maps, recreation passes, and small forest products permits (such as fuelwood,
Christmas trees, and stone/rock) at the offices listed below:
ABC Ranger District, phone xxx.xxx.xxxx, by email at abcdefg@fs.fed.us, or by mail addressed to 5678
Hwy 20 South, Coldtown, VA 23456
PQR Ranger District, phone xxx.xxx.xxxx, by email at hijklmn@fs.fed.us, or by mail addressed to 9012
Pine Cone Trail, Freezerville, VA 78901
You must appear in person to purchase a forest products permit of any kind (such as fuelwood, Christmas
tree, or rock).
We apologize for any inconvenience this change may cause you.
/s/ District Ranger
DISTRICT RANGER
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6534 - DEPOSITS
Money that is being or has been presented for credit to the U.S. Treasury is considered a deposit.
Deposits may be presented in a number of ways:
1. Mailing an envelope to the lockbox bank (whether surface mail or express mail).
2. Transmitting a batch of plastic card transactions to Treasury’s plastic card bank,
3. Submitting a batch of electronically scanned checks to Treasury’s e-check bank,
4. Delivering a deposit to the Treasury General Account Bank, or
5. Making a deposit under special instructions from Treasury. In extraordinary
circumstances such as weather emergency, extended power outage, or other critical local
conditions, Treasury may provide other methods for affected units to make deposits
during the local emergency period. Special deposit instructions are obtained in either of
two ways, as follows:
a. Treasury may initiate the instructions, and the Albuquerque Service Center-Budget
and Finance (ASC-B&F) notifies the affected units, or
b. ASC-B&F notifies Treasury about the local emergency and obtains the needed
instructions.
6534.1 - Treasury-Designated Banks Accepting Federal Deposits
The U.S. Treasury regulates all matters pertaining to the collection and handling of monies due
to the Federal government, including the designation of banks and depositories for the processing
and depositing of Federal receipts.
1. Hardcopy Deposit Methods. Forest Service has three paper-based (non-electronic)
methods for depositing paper checks and currency for non-POSS locations:
a. Lockbox Bank. The majority of Forest Service collections are processed by the
Treasury-designated Citibank in California. When Forest Service collection officers
receive revenues over-the-counter, they prepare the deposit and mail it to the lockbox
bank, certified, return receipt requested. Permit holders and timber sale contractors
are instructed to mail their remittances to the lockbox bank directly, accompanied by
a copy of the related Bill for Collection.
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b. Treasury General Account (TGA) Bank. Some Forest Service offices have unique
local circumstances that prevent the office from using the lockbox bank for over-thecounter collections of recreation fees and map sale revenue. If those circumstances
satisfy Treasury’s requirements, and the Forest Service Chief Financial Officer
requests, the Treasury establishes TGA bank access for the unit. With a TGA bank,
the unit makes deposits at a local bank instead of the lockbox bank.
c. Special Instructions from Treasury. See FSM 6534.2, paragraph 5.
2. Electronic Deposit Methods. Forest Service has three electronic deposit methods.
a. Card Acquiring Services (CAS) formerly Plastic Card Network (PCN). The
Treasury contracts with major financial institution(s) to serve as its designated
depositary for CAS (currently, the Fifth Third Processing Solutions, a division of
Fifth Third Bank of Cincinnati, Ohio). The Fifth Third Processing Solutions replaced
Mellon Bank and Bank of America for processing plastic card collections. Forest
Service offices accept customers’ plastic cards such as credit, debit, and stored value
(cash) cards, for “over-the-counter” payment of recreation fees and maps. Collection
officers batch the plastic card collection transactions, using a desk-top plastic card
terminal or PC-Charge software, and transmit them to Treasury’s CAS depositary for
processing. Once POSS is implemented, collection officers may accept plastic cards
for small forest products and other I-Web collections in addition to maps, and
recreation passes, and fees.
b. Electronic Check Processing (Paper Check Conversion). Forest Service offices
have electronic check processing capability for over-the-counter collections of
recreation fees and map sales. Treasury’s designated bank for electronic check
processing is the Federal Reserve Bank of Cleveland, Ohio. With the POSS,
collection officers may scan all paper checks; those received for small forest products
and other I-Web collections, in addition to maps, and recreation passes and fees,
whether the customer is present or not.
c. PAY.GOV. Pay.gov is Treasury’s internet portal through which customers may
pay bills issued to them by Federal agencies who participate in the pay.gov program.
6534.2 - Timeliness and Frequency of Deposits
To improve availability of funds and reduce mail float, processing float, and collection float,
Treasury established the following requirements for Federal agencies’ deposits. These deposits
include those made at lockbox banks, Treasury General Account (TGA) banks, plastic card
collections transmissions, and paper check conversion batches.
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1. Use certified mail, return receipt requested, to mail deposits via the U.S. Postal
Service Delivery Confirmation service to the lockbox bank. In addition, Federal Express
and UPS are acceptable delivery services. TGA bank deposits must be made in person or
through the bank’s night deposit drop box.
2. Deposit receipts totaling $5,000 or more on the same day received (a “same day
deposit”). To meet this daily deposit requirement, collection officers shall transfer
receipts to the unit collection officer who shall prepare the deposit and mail it to the
lockbox bank via certified mail, return receipt requested. Federal Express and UPS are
acceptable delivery services as well. In the case of a TGA bank, the unit collection
officer shall deliver the deposit to the respective TGA bank on the same day that the
collection officer picked up the monies at the fee sites.
a. Example one, if collection officer ‘A’ picks up $6,000 from a recreation site on a
Monday morning, the deposit must be processed by the unit collection officer and
made before the close of business on that same day.
b. Example two, Collection officer 'B' collects $2,000 each day Monday through
Wednesday, the deposit ($6,000) must be processed by the unit collection clerk and
made before the close of business on Wednesday. Monies received too late in the day
must be deposited the following business day. Units must have adequate internal
controls in place to ensure the security of all undeposited funds.
3. Research unidentified collections for no more than 7 calendar days in an effort to
determine the correct region/unit and job code to record the receipt. After the 7 days,
deposit the receipts in Miscellaneous Receipts (job code 899015, fund code 3220, and
Treasury Receipt Account 123220).
4. Safeguard certified or cashier's checks received as bid deposits or as a guarantee in
connection with specifications, for no more than 30 days after the opening of bids or
return of specifications. These remittances must be returned to the remitter as soon as the
purpose for the deposit is satisfied.
5. Units will generally make one deposit per day per deposit site. However, when
beneficial to the Government, units must make multiple deposits.