001-070
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FOREST SERVICE HANDBOOK
MISSOULA, MONTANA
FSH 1409.11 - FISCAL REVIEW AND ANALYSIS HANDBOOK
Region 1 Supplement No. 1409.11-96-1
Effective October 7, 1996
POSTING NOTICE: Supplements are numbered consecutively by Handbook number and
calendar year. Post by document name. Remove entire document and replace with this
document. Retain this transmittal as the first page of this document. The last supplement to
this Handbook was 1409.11-93-1 to 001-070.
This supplement supercedes R1 supplement 1409.11-93-1.
Document Name
001-070
Superseded New
(Number of Sheets)
6
8
Digest:
070 - This supplement updates Imprest and Collection Activity Assurance Statements to clarify
annual review procedures and provides guide for Third Party Draft review.
HAL SALWASSER
Regional Forester
R1 SUPPLEMENT 1409.11-96-1
EFFECTIVE 10/07/96
001-070
Page 2 of 8
FSH 1409.11 - FISCAL REVIEW AND ANALYSIS HANDBOOK
R1 SUPPLEMENT 1409.11-96-1
EFFECTIVE October 7, 1996
CHAPTER 000 - GENERAL
070 - REVIEW. Each Forest Supervisor's Office and Ranger District must conduct reviews
annually on the collections and imprest activities and complete Assurance Statements as shown
in exhibits 01 and 02. The Assurance Statements from the Ranger Districts will be completed
annually by August 1 and forwarded to the Forest Supervisor for retention in the 1400 file for
future reference.
Forest Supervisors will provide the Imprest and Collection Assurance Statement to the Director
of Financial Resources August 15 annually. Organizations with areas of noncompliance will
provide an additional statement detailing deficiencies and provide the action and due date to
ensure that all areas of noncompliance are resolved. The Assurance Statements will be based
on the results of the internal control review of the collection and imprest activities.
R1 SUPPLEMENT 1409.11-96-1
EFFECTIVE 10/07/96
001-070
Page 3 of 8
070 - Exhibit 01
COLLECTION ACTIVITY ASSURANCE STATEMENT
FY Organization
The line officer of each unit having collection activities shall provide written certification that:

The collection activity was reviewed on this organization using the internal control review
guide in FSH 1409.11 or an alternative process to achieve similar assurance.

The review was performed by qualified personnel in a thorough and conscientious manner
during this fiscal year.
This organization is either in compliance with the standards or all areas of noncompliance are
documented below. Prompt action will be taken by the due date indicated to correct those
situations that do not meet the standards.
Line Officer Signature and Title
Area(s) of Noncompliance:
Date
Action Required
Due Date
R1 SUPPLEMENT 1409.11-96-1
EFFECTIVE 10/07/96
001-070
Page 4 of 8
070 - Exhibit 02
IMPREST FUND ASSURANCE STATEMENT
FY Organization
Number of Imprest Funds
The line officer of each unit having the imprest fund(s) shall provide written certification that:

Imprest Fund cashiers have current signature cards or an updated listing of signatures of all officials
authorized to approve reimbursement claims. The signature cards or listing is updated whenever
there is a change in authorizing officials, and signatures on claims are verified against these listings
prior to issuing funds to claimants.

Fund balances are not excessive, and the appropriate agency official has ascertained this by periodic
reviews of the funds' activities.

Quarterly cash verifications have been performed to disclose any cash differences.

Reasons have been identified and steps taken to rectify the causes of any discrepancies disclosed by
any reviews or audits.

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.

The funds' physical security complies with Treasury and Departmental policy on the safeguarding of
cash funds.

Document control is effective. Units require cashier to number sequentially each voucher prior to
issuing cash and maintain a master voucher number register to ensure that cashiers are aware of the
last voucher number issued.


Claims in excess of $500 are disapproved unless accompanied by
a written waiver from the Fiscal Officer.
This organization is either in compliance with the standards or all areas of noncompliance are
documented below. Prompt action will be taken by the due date indicated to correct those situations that
do not meet the standards.
Line Officer Signature and Title
Area(s) of Noncompliance:
Date
Action Required
Due Date
R1 SUPPLEMENT 1409.11-96-1
EFFECTIVE 10/07/96
001-070
Page 5 of 8
070 - Exhibit 03
INTERNAL CONTROL REVIEW
COLLECTION ACTIVITY
070 - EXHIBIT 03 IS A SEPARATE DOCUMENT.
R1 SUPPLEMENT 1409.11-96-1
EFFECTIVE 10/07/96
001-070
Page 6 of 8
070 - Exhibit 04
INTERNAL CONTROL REVIEW
IMPREST FUND ACTIVITY
070 - EXHIBIT 04 IS A SEPARATE DOCUMENT.
R1 SUPPLEMENT 1409.11-96-1
EFFECTIVE 10/07/96
001-070
Page 7 of 8
070 - Exhibit 05
INTERNAL CONTROL REVIEW
THIRD PARTY DRAFT ACTIVITY
070 - EXHIBIT 05 IS A SEPARATE DOCUMENT.