070-Exhibit04
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FOREST SERVICE HANDBOOK
PORTLAND, OREGON
TITLE 1409.11 - FISCAL REVIEW & ANALYSIS HANDBOOK
R-6/PNW Supplement No. 1409.11-92-3
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/PNW 1409.11-92-2 (070Exhibit03).
Document Name
070-Exhibit04
Superseded New
(Number of Sheets)
14
**SPECIAL PRINTING INSTRUCTIONS** Print in 15-pitch landscape.
Digest: This supplement is a reissuance of 070 - Exhibit 04, INTERNAL CONTROL
REVIEW IMPREST FUND ACTIVITY, to conform the format and structure to the
requirements of electronic directive issuance. CONTENT HAS NOT BEEN
CHANGED.
JOHN F. BUTRUILLE
Regional Forester
CHARLES W. PHILPOT
Station Director
R-6/PNW SUPPLEMENT 1409.11-92-3
EFFECTIVE 2/4/92
070-Exhibit04
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R-6/PNW SUPPLEMENT 1409.11-92-3
EFFECTIVE 2/4/92
070-Exhibit04
Page 3 of 13
070 - Exhibit 04
INTERNAL CONTROL REVIEW
IMPREST FUND ACTIVITY
Region/Station
Unit
Subunit
Cashier(s)
PACIFIC NORTHWEST
Standard Met?
Review Area
Standard
Reference
1. Are Imprest Fund directives
maintained currently?
Cashiers are responsible for maintaining a
copy of: (a) FSH 6509.13b Imprest Fund
Payments Handbook.
FSH 6509.31
(6.2C)
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 semiofficial funds or with personal funds.
FSH 6509.13b
(0504)
Form 6500-138, Request for Imprest Fund
Cashier Designation recommending
approval is completed.
FSH 6509.13b
(0201)
VI. IMPREST FUND ACTIVITY
A. General
B. Designation/Delegation
1. Have Cashiers been properly
designated?
Forms SF-211 and SF-1129 on file reflect
the current status of the fund.
FSH 6509.13b
(0201)
FSH 6509.31
(6.4A & B)
Yes
No
Remarks
R-6/PNW SUPPLEMENT 1409.11-92-3
EFFECTIVE 2/4/92
070-Exhibit04
Page 4 of 13
070 - Exhibit 04 - - Continued
Standard Met?
Review Area
Standard
2. Are Cashiers properly qualified?
Cashier must be a permanent employee.
Should be performing procurement
functions. Cashiers who are not
purchasing agents must meet training
requirements below.
(1) Meet training requirements for level
"a" in 4G01.603-1--10.
(2) Attend RO or formal training in Small
Purchasing.
Reference
FSH 6309.12
(33.12a1)
FSH 6309.12
(33.12a2)
FSH 6309.12
(33.12a3b(1))
FSH 6309.12
(33.12a3b(2))
3. Is Cashier delegated appropriate
purchasing authority?
Cashier must be delegated purchasing
authority in order to approve purchases.
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.
RO 6500 LETTER
Dated / /91
5. Is the requistion 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 6309.12
(33.7)
C. Imprest Fund Accountability
Yes
No
Remarks
R-6/PNW SUPPLEMENT 1409.11-92-3
EFFECTIVE 2/4/92
070-Exhibit04
Page 5 of 13
070 - Exhibit 04 - - Continued
Standard Met?
Review Area
Standard
1. Are the five cash verifications
and audit frequency requirements
being accomplished?
Verification 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.
Audits of each imprest fund shall be made
within 120 days after the Cashier's
designation, and thereafter as frequently
as necessary to protect the interest of the
Government, but at least annually.
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.
Reference
FSH 6509.13B
(1008)
FSH 6509.13B
(6.3d)
FSH 6309.12
(33.10)
FSH 6509.13b
(1008)
FSH 6309.12
(33.10)
Yes
No
Remarks
R-6/PNW SUPPLEMENT 1409.11-92-3
EFFECTIVE 2/4/92
070-Exhibit04
Page 6 of 13
3. Is the internal control review
scheduled in an unpredictable
manner and reported by qualified
S.O. personnel?
The review/audit will be totally
unpredictable and will be performed by
qualified Supervisor's Officer personnel.
Staggered annual schedules
FSH 6309.12
(33.11b)
4. Are unannounced cash
verifications and audits completed
by qualified employees?
A designated individual not supervised by
the cashier shall conduct unannounced
verfications and audits.
FSH 6509.13b
(1008)
070 - Exhibit 04 - - Continued
Standard Met?
Review Area
Standard
Reference
5. Are the samples for the review/audit in
agreement with the minimum specified in
FSH 6309.12 (33) and are the vendors being
contacted to verify selected documents?
As a minimum, a sample of 2-months subvouchers for
each cashier shall be reviewed against AD-744 and
AD-838 listings. These listings must also be reviewed
against tickler copies of purchase orders issued.
FSH 6309.12
(33.11d)
As a minimum, 5 percent of vendors included in the
sample will be contacted personally and/or by mail to
verify selected purchases, including dollar amounts
and method of payment.
FSH 6309.12
(33.11e)
6. Are reimbursement vouchers approved by
proper officers?
Vouchers are to be approved by District Rangers or
comparable officers who have knowledge of
transactions.
FSH 6509.13b
(0901)
7. Are Cashiers' payment records complete?
Cashiers will retain copies of the following:
FSH 6509.13b
(1001)
(a)
(b)
(c)
(d)
Reimbursement vouchers
Subvouchers
Advances for changemaking purpose
Travel Advances
SF 1129, AD-661, and payment subvouchers should
Yes
No
Remarks
R-6/PNW SUPPLEMENT 1409.11-92-3
EFFECTIVE 2/4/92
be in agreement for each reimbursement period.
070-Exhibit04
Page 7 of 13
FSH 6509.31
(6.4B1)
Cashiers will maintain a current record of all
advances:
(a) Collection Officers for changemaking purposes.
(b) Alternate Cashiers for normal disbursing
purposes
(c) Informal advances to employees of 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).
8. Is the proper authority maintaining a
current record of imprest fund items?
The Forest Supervisory Contract Specialist shall
maintain a current record of the imprest fund items
and will take necessary action to strengthen or
correct any deviations or weaknesses.
FSH 6509.13B
(0308,1001)
FSH 6309.12
(33.13)
070 - Exhibit 04 - - Continued
Standard Met?
Review Area
9. Are imprest funds adjusted as required to
meet proper imprest fund cash advance
levels?
Standard
The amount of imprest advance may not exceed the
estimated amount required for 60 days of operation.
Reference
FSH 6509.13b
(0306)
10. 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
(6.4B)
(a) Fund less than $2,000: monthly
(b) Fund between $2,000 - $9,000: semi-monthly
(c) Fund greater than $10,000: weekly
11. Are reimbursement vouchers for travel
advances submitted according to frequency
requirements?
Reimbursement vouchers for travel advances (AD615) should be sent daily.
12. Are Cashiers duties separated from
other responsibilities?
Duties and responsibilities in authorizing, processing,
receiving, recording and reviewing transactions are to
be separated among individuals.
FSH 6509.13b
(0701.23)
Yes
No
Remarks
R-6/PNW SUPPLEMENT 1409.11-92-3
EFFECTIVE 2/4/92
13. 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 Fiscal and Accounting Management or
Assistant Director for Research Support Services, for
determination and further action.
When there is a loss, shortage, or theft, the nearest
FBI and Secret Service Office should be notified by
phone. In case of obvious theft, the local police must
be notified.
14. When irregularities are disclosed, is
appropriate action taken to protect the
assests involved?
070-Exhibit04
Page 8 of 13
FSM 6509.13b
(0505-1008)
FSH 6509.13b
(0505)
When there is a loss, shortage, or theft, the nearest
FBI and Secret Service Office should be notified by
phone. In case of obvious theft, the local police must
be notified.
FSH 6509.13b
(0505)
When irregularities as defined in FSH 6509.13b
(1008.34) are disclosed, appropriate action shall be
taken to protect the assests involved, such as
impoundment of the fund, additional investigation,
etc.
FSH 6509.13b
(0505, 1008, 1507)
D. Safekeeping of Funds
070 - Exhibit 04 - - Continued
Standard Met?
Review Area
1. Are safekeeping facilities adequate?
Standard
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.
Reference
FSH 6509.13b
(0004.1, 0400)
Only the Cashier and, in the event of an emergency,
the Unit Head will have access to the Cashier's fund.
Cashiers will keep combination and keys under strict
personal control. NOTE: KEEP DISTRICT
COMBINATIONS OFF-SITE, i.e., AT S.O. OR SAFE
FSH 6509.13b
(0403)
2. Access to safekeeping facilities:
a. Is access to the imprest fund limited to
the Cashier?
Yes
No
Remarks
R-6/PNW SUPPLEMENT 1409.11-92-3
EFFECTIVE 2/4/92
070-Exhibit04
Page 9 of 13
DEPOSIT BOX AT LOCAL BANK OR DO NOT
RECORD COMBINATIONS AT ALL.
b. Is security of information for emergency
access to safekeeping facilities adequate?
c. Is safe combination changed according to
frequency requirements?
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)
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) and instance when the combination has
been or suspected of having been compromised.
FSH 6509.13b
(0004, 0403)
Imprest cash will be kept locked in approved
safe/cabinet except when fund transactions are taking
place.
Safekeeping facilities will be place in an area not
easily accessible to the public.
d. Are funds reasonably protected at all
times?
FSH 6509.13b
(0004)
Appropriate protective measures will be observed
FSH 6509.13b
FSH 6509.13b
(0004)
070 - Exhibit 04 - - Continued
Standard Met?
Review Area
Standard
Reference
Yes
No
Remarks
R-6/PNW SUPPLEMENT 1409.11-92-3
EFFECTIVE 2/4/92
e. Are payment documents safeguarded?
Cashiers shall secure receipts (sub-vouchers) to
prevent their loss prior to submission for
reimbursement.
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 NFC.
070-Exhibit04
Page 10 of 13
FSH 6509.13b
(0502)
FSH 6509.13b
(0901.2)
E. Purchasing/Payments
1. Are cash transactions within authorized
limitations, for various types of purchases
authorized for:
a. General transactions?
b. Seed cone procurement?
c. Emergency payment?
d. Purchase of information?
Shall not exceed $500 for any one transaction except
for special authorizations which follow.
FSH 6509.13b
(0701.1)
Shall not exceed $500 per single transaction.
FSH 6509.13b
(0701.11)
If specifically authorized in writing, may make
payments up to $1,000 per transactions under
emergency conditions.
FSH 6509.13b
(0701.12)
Up to $200 advanced to criminal investigators; up to
$500 if advance approval by Forest Supervisor.
FSH 6509.13b
(0701.14a)
R-6/PNW SUPPLEMENT 1409.11-92-3
EFFECTIVE 2/4/92
070-Exhibit04
Page 11 of 13
070 - Exhibit 04 - - Continued
Standard Met?
Review Area
e. Purchase of evidence?
f. Travel Advances?
g. Salary prepayments?
Standard
Up to $400 to criminal investigators, $401500/advance approval by Forest Supervisor $501-2500
with approval by Chief.
Reference
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
(0701.23)
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)
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)
h. Volunteers?
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.
Form SF-1165 should not be used as a replacement
sub-voucher unless vendor is not equipped to prepare
a receipt.
FSH 6509.13b
(1-1.3n)
Yes
No
Remarks
R-6/PNW SUPPLEMENT 1409.11-92-3
EFFECTIVE 2/4/92
070-Exhibit04
Page 12 of 13
Units should make sample checks of sub-vouchers
against AD-744 and AD-838 listings, and with the
numerical file of purchase orders issued. They shall
also make sample contact with vendors to verify
purchases, including dollar amounts and method of
payment.
3. Do controls prevent goods paid for in cash
from being returned for personal credit?
Vendor's signature is required on sub-vouchers 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 sub-vouchers in the safe until
they are sen to NFC.
FSH 6509.13b
(0701.22)
070 - Exhibit 04 - - Continued
Standard Met?
Review Area
4. Are all duplicate payments and
irregularities being reported to the Director
of Fiscal & Public Safety?
Standard
Any duplicate payments or irregularities must be
reported to the Director, Fisca and Public Safety,
immediately.
Reference
FSH 6309.12
(33.11f)
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 sub-voucher.
A copy of the requisition signed by the individual, or
representative of the individual requesting goods or
services, will be attached to or referenced on the subvoucher, except SF-1164
FSH 6509.13b
(0701.21)
FSH 6509.13b
(0701.21)
Each receipt shall be marked paid by the vendor.
Sub-vouchers shall be sequentially numbered.
FSH 6509.13b
(0701.2)
Yes
No
Remarks
R-6/PNW SUPPLEMENT 1409.11-92-3
EFFECTIVE 2/4/92
Question changes on sub-vouchers (i.e., amounts
increased)
070-Exhibit04
Page 13 of 13
FSH 6509.13b
(0706)
6. Are Blanket Purchase Agreements being
reviewed quarterly?
Blanket Purchase Agreements shall be reviewed
quarterly to assess usage to see if some could be
cancelled and paid from imprest. Under no
circumstances shall a Cashier establish charge
accounts to make consolidated cash payments to cover
more than one purchase. Consolidated monthly
payments can be done only through BPA's.
FSH 6309.12
(33.2)
7. Is the Supervisory Purchasing Agent or
Supervisory Contract Specialist reviewing
purchases and the actual purchase receipted?
At least once a year the Supervisory Purchasing
Agent (not designated Cashier) or Supervisory
Contract Specialist must review actual purchases
receipted for Unit to ensure such items were received.
FSH 6309.12
(33.8)
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
070 - Exhibit 04 - - Continued
AUDIT REQUIRMENTS
Review Area
1. One-day Permit Form 230026
Subunit CO
(Also Unit CO if appropriate)
Collection Officer
Responsibilites and
Information
Collects envelopes under fee
system, maintains CO file,
safeguards and transmits funds,
and prepares Bills for
Collection
Standard
a. Within 30 days after
designation or receipt of funds.
b. Each 90 days thereafter.
References and Audit
Requirements
FSH 6509.14
FS 6500-116
Section B and reverse side.
R-6/PNW SUPPLEMENT 1409.11-92-3
EFFECTIVE 2/4/92
2. Recreation Permit Entrance
Gate Fees
Subunit CO
Issues individual permits to
campground users and collects,
verifies, safeguards, and
transmits fees, and prepares
Bills for Collection.
c. Upon termination or
cancellation of collection duties
at the end of the season. Also,
campground collection box
verification to be performed
within first 30 days and once
each 90 days thereafter,
(including some on weekends)
so that at least two are
performed per season.
R-6
Supplement,
FSH 6509.14, code 30
a. Within 30 days after
designation or receipt of funds.
FSH 6509.14
FS 6500-116
Section B and reverse side
b. Each 90 days thereafter.
c. Upon termination or
cancellation of collection duties
at the end of the season.
3. Golden Age and Golden
Access Passports
Maintains register of passports
issued, CO files, AD-107's, and
AD-112's
a. Within 30 days after
designation or receipt of
permits.
FSH 6509.14
FS 6500-116
Section A and reverse
side or comparable form.
b. Annually as of 9/30.
Unit and Subunit CO
c. Upon termination or
cancellation of duties.
4. Golden Eagle Passports
Unit CO (Also Subunit CO if
appropriate)
Maintains register of passports
sold, CO File, AD-107's and
AD-112's. Sales normally only
in RO
Same as Golden Age Passports
FSM 6532.5
FS 6500-116
Sections A.
B, C, and
reverse side
or comparable form.
070 - Exhibit 04 - - Continued
AUDIT REQUIRMENTS
Review Area
Collection Officer
Responsibilites and
Information
Standard
References and Audit
Requirements
070-Exhibit04
Page 14 of 13
R-6/PNW SUPPLEMENT 1409.11-92-3
EFFECTIVE 2/4/92
5. Christmas Tree Permits
Form 2400-7
Unit and Subunit CO
Maintains register of permits
received and sold, CO files
AD-107's and AD-112's.
Safeguards and transmits funds
and prepares Bills for
Collection.
a. Annually as of 12/31.
Complete by 1/31. Sales of
each subunit must be
reconciled to TSA summary
worksheet annually.
FSM 6532.6
FS 6500-116
Sections A.
B, C, and
reverse side
or comparable form.
b. Upon termination or
cancellation of collection
duties.
6. Timber Sale Permits Form
2400-4
(Greensheets)
Subunit CO (Also Unit CO if
appropriate)
7. Firewood Permits, Form R6FS-2400-46
Subunit CO
(Also Unit CO if appropriate)
Property Custodian
Maintains register of permit
numbers issued and sold,
safeguards and transmits funds,
prepares Bills for Collection,
and maintains CO files
a. Within 30 days after
designation or receipt of funds
b. Annually thereafter.
c. Upon termination or
cancellation of Collection
duties.
Maintains Collection Register
of firewood permit number
issued and sold. Transmits
funds, prepares Bills for
Collection, summarizes
monthly permits and maintains
CO files.
a. Within 30 days after
designation or receipt of funds.
b. Annually thereafter
FSM 2457
FSM 6532.6
FS-6500-116
Section B
and reverse side or comparable
form.
c. Upon termination or
cancellation of collection
duties.
d. Audit shall include a
reconciliation of collections
received for Firewood Permits.
8. Forest Visitor Maps
Unit and Subunit CO
Maintains register of maps
received, sold, sent to other FS
units or subunits, or issued for
administrative use. Conducts
annual inventories if
appropriate, safeguards and
transmits funds, and prepares
Bills for Collection. Maintains
CO files, AD-112's and AD107's
a. Within 30 days after
designation or receipt of funds.
b. Annually thereafter
c. Upon termination or
cancellation of collection
duties.
070 - Exhibit 04 - - Continued
FSM 6532.7
FS 6500-116
Section B and
reverse side or
comparable form.
070-Exhibit04
Page 15 of 13
R-6/PNW SUPPLEMENT 1409.11-92-3
EFFECTIVE 2/4/92
AUDIT REQUIRMENTS
9. Interpretive Association
Material Sales
Unit and Subunit CO
10. Undeposited Cash
Unit CO
11. Meal Collections
Unit or Subunit
Maintains register of sales,
safeguards collections,
transmits collections to
Interpretive Association
directly, prepares monthly
report, and maintains CO files
and records per Interpretive
Association Agreement.
Maintains Collection Register,
form FS 6500-72, safeguards
collections, prepares deposit
tickets and deposits receipts,
and maintains CO files
Maintains meal collection
records, safeguards receipts,
transmits funds, prepares Bills
for Collection, and maintains
CO files.
a. Within 30 days after
designation or receipt of
materials.
b. Annually thereafter.
c. Upon termination or
cancellation of collection
duties.
Once each month.
a. Quarterly at year-long meal
operations.
b. Once during the season for
seasonal meal operations.
FSM 6532.4
FS 6500-116,
reverse side
Interpretive Association
Agreement with NWIA
FSM 6530.3
Section 10
FSH 6509.11k
code 35.12a
FSM 6532.8
070-Exhibit04
Page 16 of 13