070-Exhibit04
Page 1 of 10
FOREST SERVICE HANDBOOK
MISSOULA, MONTANA
FSH 1409.11 - FISCAL REVIEW AND ANALYSIS HANDBOOK
Region 1 Supplement No. 1409.11-96-3
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 Supplement 1409.11-96-2 to 070-Exhibit03.
This supplement supercedes R1 supplement 1409.11-93-3.
Document Name
070-Exhibit04
Superseded New
(Number of Sheets)
10
10
Digest:
070-Exhibit04 - This exhibit contains Internal Control Self-Review and Certification process for imprest activities.
HAL SALWASSER
Regional Forester
R1 SUPPLEMENT 1409.11-96-3
EFFECTIVE 10/07/96
070-Exhibit04
Page 2 of 10
FSH 1409.11 FISCAL REVIEW AND ANALYSIS HANDBOOK
R1 SUPPLEMENT 1109.11-96-3
EFFECTIVE October 7, 1996
070 - Exhibit 04
INTERNAL CONTROL REVIEW
IMPREST FUND ACTIVITY
Region/Station
Unit
Subunit
Cashier(s)
Review Area
VI. IMPREST FUND ACTIVITY
NORTHERN REGION
Standard
Reference
A. General
1. Are Imprest Fund directives maintained currently?
Cashiers are responsible for maintaining a copy of: (a) FSH 6509.13b (6.2C)
Imprest Fund Payments Handbook.
(b) Department of Treasury Manual of
Procedures & Instructions for Cashiers.
FSH 6509.31
2. Do Cashiers ensure that
the imprest fund is not
commingled with other funds?
Cashiers must ensure the imprest
Fund is not commingled with other
official or semi-official funds or
with personal funds.
FSH 6509.13b
(0504)
Form 6500-138, Request for Imprest
Fund Cashier Designation recommending approval is completed.
Forms SF-211 and SF-1129 on file reflect the current status of the fund.
FSH 6509.13b
(0201)
Cashier must be a permanent employee.
FSH 6509.13b
(201)
B. Designation/Delegation
1. Have Cashiers been
properly designated?
2. Are Cashiers properly
qualified?
Cashier should be performing procurement or supply function if at
FSH 6509.13b
(0201)
FSH 6509.31
(6.4A & B)
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
In Compliance?
Yes
No
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Remarks
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
R1 SUPPLEMENT 1409.11-96-3
EFFECTIVE 10/07/96
070-Exhibit04
Page 3 of 10
all feasible.
|
|
|
|
|
|
|
|
|
|
In Compliance?
No
Remarks
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
070 - Exhibit 04--Continued
Review Area
3. Is Cashier delegated
appropriate purchasing
authority?
Standard
Reference
Cashier must be delegated purchasing
authority in order to approve purchases or have transaction approved
by someone with that authority.
Yes
FSH 6309.12
(33)
4. Is Cashier verifying that the
approving officer's signature
has been properly designated?
Cashier must verify that the approving
officer's signature matches that which
is contained in the designation letter.
6509.13b-92-3
(701)
5. Is the requisition unit
representative signing for
receipt of supplies and
services?
Cashier or purchasing agent shall not
sign receipt for services and supplies.
The requisitioning Unit representative
shall sign whenever possible.
FSH 6509.13b
(701)
C.
Imprest Fund
Accountability
1. Are the five cash
verifications and audit
frequency requirements
being accomplished?
Verifications of cash balances shall
be made as frequently as deemed
necessary for the Government, but at
least 5 unannounced times per year
with the minimum of one verification
each quarter.
FSH 6509.13b
(1008.2)
Audits of each imprest fund shall be
made within 120 days after the (1008.3)
Cashier's designation, and thereafter
as frequently as necessary to protect
the interest of the Government, but
at least annually.
FSH 6509.13b
This internal control review may be substituted for the annual audit and information transferred to Form AD-359 for NFC
reporting purposes.
2. Is the audit being
performed annually?
The audit is included in one of the five
unannounced cash verifications that
are to be accomplished annually.
FSH 6509.13b
(1008)
3. Is the internal control
The review/audit should be totally unpred-
FSH 6509.13b
R1 SUPPLEMENT 1409.11-96-3
EFFECTIVE 10/07/96
review scheduled in an unpredictable manner and reported by qualified S.O.
personnel?
070-Exhibit04
Page 4 of 10
ictable and will be performed by qualified Supervisor's Office personnel.
Staggered annual schedules are recommended.
(1008)
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
070 - Exhibit 04--Continued
Review Area
4. Are unannounced cash
verifications and
audits completed by
qualified employees?
Standard
A designated individual not supervised by the cashier shall conduct
unannounced verifications and audits.
Reference
FSH 6509.13b
(1008)
5. Are the samples for the
review/audit in agreement with
the minimum specified in FSH
6509.13b.
As a minimum, a representive sample of
past payments of the cashier and a
sample of current subvouchers.
FSH 6509.13b
(1008.31)
6. Are reimbursement
vouchers approved by proper
officers?
Vouchers are to be approved by the
Administrative Officer or other (0901)
designated employee. Determine if
purchases appear appropriate from
funds available.
FSH 6509.13b
7. Are Cashiers' payment
records complete?
Cashiers will retain copies of the
following:
FSH 6509.13b
(1001)
(a) Reimbursement vouchers
(b) Subvouchers
(c) Advances for changemaking purpose
(d) Travel Advances
SF 1129, AD-661, and payment subvouchers should be in agreement for
each reimbursement period.
FSH 6509.31
(6.4B1)
Cashiers will maintain a current
record of all advances:
FSH 6509.13b
(0308,1001)
(a) Collection Officers for changemaking purposes.
(b) Alternate Cashiers for normal
disbursing purposes.
(c) Informal advances to employees
6509.13b
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
In Compliance?
Yes
No
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Remarks
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
R1 SUPPLEMENT 1409.11-96-3
EFFECTIVE 10/07/96
070-Exhibit04
Page 5 of 10
on SF-1165 for specific over-the-counter
purchases and limited to a maximum of
5 days from date of advance (15 days
for work crews in isolated areas)
(702)
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
070 - Exhibit 04--Continued
Review Area
Standard
Reference
8. Are imprest funds
adjusted as required to
meet proper imprest fund
cash advance levels?
The amount of imprest advance may not
exceed the estimated amount required for
30 days of operation.
FSH 6509.13b
(0306)
9. Are imprest fund reimbursement vouchers submitted according to frequency requirements?
Reimbursement Voucher. SF-1129 shall
be sent at least as often as shown
below:
FSH 6509.31
Chap6,Sec1
(a) Fund less than $2,000: monthly
(b) Fund between $2,000 - $9,000:
semi-monthly
(c) Fund greater than $10,000: weekly
10. Are reimbursement
vouchers for travel advances
submitted according to frequency
requirements?
Reimbursement vouchers for travel
advances (AD-615) should be sent daily.
FSH 6509.13b
(0701.23c)
11. Are Cashiers duties
separated from other responsbilities?
Duties and responsibilities in imprest
transactions must be separated among
individual employees to achieve appropriate internal controls.
R-1 Policy
1410/6300/6500
Ltr 1/28/94
12. Are shortages documented
and properly reported?
If differences are disclosed during a
cash verification, other than minor
change-making errors ($5 or less) it
must be documented and reported to the
Regional Director of Financial
Resources for determination of further
action.
FSM 6509.13b
(505,1008)
When there is a loss, shortage, or
FSH 6509.13b
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
In Compliance?
Yes
No
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Remarks
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
R1 SUPPLEMENT 1409.11-96-3
EFFECTIVE 10/07/96
070-Exhibit04
Page 6 of 10
theft, the unit administrative
head should be notified immediately by
phone.
(0505)
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
R1 SUPPLEMENT 1409.11-96-3
EFFECTIVE 10/07/96
070-Exhibit04
Page 7 of 10
070 - Exhibit 04--Continued
Review Area
13. When irregularities are
disclosed, is appropriate
action taken to protect the
assets involved?
Standard
Reference
When irregularities as defined in
FSH 6509.13b (1008.34) are disclosed,
appropriate action shall be taken to
protect the assets involved, such as
impoundment of the fund, additional
investigation, etc.
FSH 6509.13b
(0505, 1008,
1507)
Each Cashier (principal and alternate)
will be provided with either a combination-locked safe or an individual
combination locked drawer in a steel
security filing cabinet for storing
cashier's cashbox and receipts.
FSH 6509.13b
(0403)
Only the Cashier and, in the event of
an emergency, the Forest A.O. will have
access to the Cashier's fund.
Cashiers will keep combination and
keys under strict personal control
FSH 6509.13b
(0004.1, 0403)
D. Safekeeping of Funds
1. Are safekeeping facilities adequate?
2. Access to safekeeping
facilities:
a. Is access to the imprest
fund limited to the Cashier?
NOTE: CASHIERS WILL NOT RECORD COMBINATION AT
LOCAL SITES.
b. Is security of information for emergency access to
safekeeping facilities
adequate?
Cashiers shall release to the unit
head a sealed, signed, and dated
envelope containing the safe combination and duplicate cashbox key which
will then be kept in a secure place.
FSH 6509.13b
(0403)
c. Is safe combination
changed according to
frequency requirements?
Imprest fund safe combination will be
changed annually and when (1) there
is a change in Cashier, (2) it is
necessary to open the envelope for
emergency access, or (3) any instance
when the combination has been or sus-
FSH 6509.13b
(0004.1, 0403)
|
|
|
|
|
|
|
|
|
In Compliance?
Yes
No
|
|
|
|
|
|
|
|
|
Remarks
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
R1 SUPPLEMENT 1409.11-96-3
EFFECTIVE 10/07/96
070-Exhibit04
Page 8 of 10
pected of having been compromised.
|
|
|
|
|
|
070 - Exhibit 04--Continued
Review Area
d. Are funds reasonably
protected at all times?
Standard
Imprest cash will be kept locked in
approved safe/cabinet except when
fund transactions are taking place.
Safekeeping facilities will be placed
in an area not easily accessible to
the public.
Reference
FSH 6509.13b
(0004)
Appropriate protective measures will
be observed when cash is transported.
FSH 6509.13b
(0004)
Cashiers shall secure receipts (subvouchers) to prevent their loss prior
to submission for reimbursement.
FSH 6509.13b
(0502)
Copies of all receipts (sub-vouchers)
supporting disbursement will be retained by Cashiers at their location
to provide documentation for onsite
review and to protect the Cashier
should these records be lost in
transit to the NFC.
FSH 6509.13b
(0901.2)
a. General transactions?
Shall not exceed $500 for any one
transaction except for special
authorizations which follow.
FSH 6509.13b
(0701.1)
b. Emergency payment?
If specifically authorized in
writing, may make payments up to
$1,000 per transaction under emergency
conditions.
FSH 6509.13b
(0701.12)
c. Purchase of information?
Up to $200 advanced to criminal
FSH 6509.13b
e. Are payment documents
safeguarded?
FSH 6509.13b
(0004)
E. Purchasing/Payments
1. Are cash transactions
within authorized limitations.
for various types of purchases authorized for:
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
In Compliance?
Yes
No
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Remarks
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
R1 SUPPLEMENT 1409.11-96-3
EFFECTIVE 10/07/96
070-Exhibit04
Page 9 of 10
investigators; up to $500 if advance
approval by Forest Supervisor.
(0701.14a)
|
|
|
|
|
|
|
|
|
R1 SUPPLEMENT 1409.11-96-3
EFFECTIVE 10/07/96
070-Exhibit04
Page 10 of 10
070 - Exhibit 04--Continued
Review Area
d. Purchase of evidence?
Standard
Up to $400 to criminal investigators,
$401-500/advance approval by Forest
Supervisor, $501-2500 with advance approval
by the Chief.
Reference
|
|
|
|
e. Travel Advances?
For emergency or unscheduled travel
situations Cashiers may make travel
advances up to $500 provided an approved
AD-615 is presented by the traveler.
FSH 6509.13b
(0701.23c)
f. Salary prepayment?
Shall not exceed maximum dollar
limitations imposed upon Cashier for
regular or emergency payments per
single transaction for employees prior
to receipt of first paycheck who because of financial hardship, need funds for
subsistence, and for certain other employees.
FSH 6509.13b
(0801)
h. Volunteers?
Payments for subsistence and miscellaneous expenses at volunteers'
duty stations are limited to general
dollar limitations for imprest fund payments.
FSH 6509.13b
(0701.3)
i. Spot Awards?
The amount of the payment shall be in
increments of $25 and not less than $25,
nor more than $500.
FSH 6509.13b
(0701.13)
j. Books & Subscriptions?
Payments for magazine subscriptions, books,
or other publications, printed or recorded, not
exceeding $250
2. Do controls prevent
duplication between cash
purchases and payments of
purchase orders and have
duplicate payments been made?
Except in emergency, items should not
be purchased with cash from a vendor
if a blanket purchase order (charge)
arrangement is in force.
FSH 6509.13b
(0701.2)
Form SF-1165 should not be used as a
replacement subvoucher unless vendor
is not equipped to prepare a receipt.
(0701.21)
Units should make sample checks of subvouchers
against AD-838's, credit card files, and third
party drafts for duplicates. Make sample
contact with vendors to verify purchases,
including dollar amounts and method of payment.
In Compliance?
Yes
No
|
|
|
|
Remarks
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
R1 SUPPLEMENT 1409.11-96-3
EFFECTIVE 10/07/96
070-Exhibit04
Page 11 of 10
|
|
|
R1 SUPPLEMENT 1409.11-96-3
EFFECTIVE 10/07/96
070-Exhibit04
Page 12 of 10
070 - Exhibit 04--Continued
Review Area
3. Do controls prevent
goods paid for in cash from
being returned for personal
credit?
Standard
Vendor's signature is required on subvouchers for purchases returned or exchanged reflecting items and cash returned. Values of returned items are
to be reflected on imprest fund records. Cashier should keep originals
of the subvouchers in the safe until
they are sent to NFC.
Reference
FSH 6509.13b
(0701.22)
4. Are all duplicate payments and irregularities
being reported to the
Director of Financial
Resources?
Any duplicate payments or irregularities
must be reported to the Director Financial
Resources, immediately. Report within 24
by phone to the Group Leader for Review &
Analysis.
FSH 6509.13b
(0505)
FSM 6506.21
5. Is each cash
disbursement properly
supported?
Receipts should be originals and not
duplicates. If they are duplicates,
they should bear the statement "This
is a true copy of the original."
FSH 6509.13b
(0701.21)
Persons initially receiving goods or
services shall acknowledge receipt by
signature and date on subvouchers.
If the item is not clearly described,
this individual should briefly
describe on the subvoucher.
FSH 6509.13b
(0701.21)
Each receipt shall be marked paid by
the vendor.
FSH 6509.13b
(0701.2)
Subvouchers shall be sequentially
numbered.
FSH 6509.13b
(0706)
Question changes on subvouchers.
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
In Compliance?
Yes
No
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Remarks
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
R1 SUPPLEMENT 1409.11-96-3
EFFECTIVE 10/07/96
070-Exhibit04
Page 13 of 10
070 - Exhibit 04--Continued
I have reviewed compliance to prescribed internal control procedures and
standards for the imprest fund activity. Identification of those areas
where standards have not been met are documented in the remarks block of
this guide.
Compliance Reviewer
Date