1409.11, 001-070
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FOREST SERVICE HANDBOOK
PORTLAND, OREGON
TITLE 1409.11 - FISCAL REVIEW & ANALYSIS HANDBOOK
R-6/PNW Supplement No. 1409.11-92-1
Effective February 4, 1992
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 Supplement to this handbook was R-6 1409.11-91-1 (001-070).
Document Name
001-070
Superseded New
(Number of Sheets)
24
6
Digest:
070 - This supplement updates Imprest and Collection Activity Assurance
Statements to clarify annual review procedures and to document action taken.
JOHN F. BUTRUILLE
Regional Forester
CHARLES W. PHILPOT
Station Director
R/6PNW Supplement 1409.11-92-1
EFFECTIVE 2/4/92
1409.11, 001-070
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FSH 1409.11 - FISCAL REVIEW & ANALYSIS HANDBOOK
R-6/PNW SUPPLEMENT 1409.11-92-1
EFFECTIVE 2/4/92
CHAPTER 000 - GENERAL
070 - SELF-REVIEW. Each Forest Supervisor's Office, Ranger District, Laboratory,
and other subunit must conduct self-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 and other subunits will be
completed annually by August 1 and forwarded to the Forest Supervisor for
retention in the 1400 file for future reference. The Assurance Statements from the
PNW labs may be signed locally by a Program Manager if one is on site or sent to
the Station Headquarters for line officer signature. In both cases the completed
form will be sent to the Regional Office, Fiscal & Public Safety.
If applicable, each Forest Supervisor and Program Manager will provide the
Imprest and Collection Assurance Statement to the Director of Fiscal and Public
Safety by August 15 annually. Organizations with areas of noncompliance will
provide additional statement(s) on a quarterly basis (12/31, 3/31, 6/30) until all
areas of noncompliance are reported as resolved and the Organization provides an
unqualified assurance statement. The Assurance Statements will be based on the
results of the internal control review of the collection and imprest activities.
Internal Control Review Guides provided in exhibit 03 are for optional use, but
their use is encouraged to support the Assurance Statement.
The Audit
Requirements for collection activity are provided in exhibit 04. Refer to FSM 6530.4
for additional collection information. The Audit Requirements for imprest activity
are in FSH 6509.13b, section 1008 and FSH 6309.12, section 33.
R/6PNW Supplement 1409.11-92-1
EFFECTIVE 2/4/92
1409.11, 001-070
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070 - Exhibit 01
COLLECTION ACTIVITY ASSURANCE STATEMENT
FY Organization
The line officer of each unit having collection activities shall provide written
certification that:
o
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.
o
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
R/6PNW Supplement 1409.11-92-1
EFFECTIVE 2/4/92
1409.11, 001-070
Page 4 of 6
070 - Exhibit 02
IMPREST FUND ASSURANCE STATEMENT
FY Organization
The line officer of each unit having the imprest fund(s) shall provide written
certification that:
o
Imprest Fund cashiers have an updated listing of the signatures of all officials
authorized to approve reimbursement claims. The 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. (In lieu of a listing,
signature cards may be used.)
o
Fund balances are not excessive, and the appropriate agency official has
ascertained this by periodic reviews of the funds' activities.
o
Quarterly imprest fund verifications have been performed to disclose any cash
differences and to review internal controls. A copy of each verification has been
sent to the National Finance Center within 45 days of the preceding quarter.
o
The cash and audit verification reports of the National Finance Center are
reviewed as part of an ongoing imprest fund monitoring process.
o
The funds' physical securities comply with Treasury and Departmental policy
on the safeguarding of cash funds.
o
Document control is effective. Cashiers are required 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.
o
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
R/6PNW Supplement 1409.11-92-1
EFFECTIVE 2/4/92
1409.11, 001-070
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070 - Exhibit 03
INTERNAL CONTROL REVIEW
COLLECTION ACTIVITY
070 - EXHIBIT 03 IS A SEPARATE DOCUMENT.
R/6PNW Supplement 1409.11-92-1
EFFECTIVE 2/4/92
1409.11, 001-070
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070 - Exhibit 04
INTERNAL CONTROL REVIEW
IMPREST FUND ACTIVITY
070 - EXHIBIT 04 IS A SEPARATE DOCUMENT.