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FOREST SERVICE MANUAL
PORTLAND, OREGON
TITLE 6500 - FINANCE AND ACCOUNTING
R-6 Supplement No. 6500-97-2
Effective May 02, 1997
POSTING NOTICE. Supplements are numbered consecutively by title and
calendar year. Post by document name. Remove entire document, if one exists, and
replace with this supplement. The last R-6 Supplement to this manual was R-6
Supplement No. 6500-97-1
This supplement supersedes R-6 Supplement No. 6500-95-4
Document Name
Superseded New
Number of Pages
6530
1
8
Digest:
6530.3 - Adds Regional policy on safekeeping and deposit of collections.
6532.4 - Adds direction on sale of interpretative materials.
6532.5 - Adds direction on sale of recreation area permits, including increased price
for Golden Eagle Passports.
6532.6 - Provides cross-reference to procedures on sale of other permits.
6533 - Adds information on initial billings.
6534 - Adds required action to be taken on delinquent debts. Provides crossreference to current instructions on application of payments and interest, penalties,
and administrative costs.
6535.1 - Adds Regional direction on acceptance of collections by other than
Collection Officers.
6535.21 - Adds Regional direction on designation of Collection Officers.
6535.22b - Adds Regional direction on loss or theft of collections.
ROBERT W. WILLIAMS
Regional Forester
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FSM 6500 - FINANCE AND ACCOUNTING
R-6 SUPPLEMENT 6500EFFECTIVE
CHAPTER 6530 - COLLECTIONS
6530.3 - Policy.
9. Safekeeping Facilities and Access. When there is more than one Collection
Officer at the same location, each Collection Officer shall be provided with
adequate, separate safekeeping facilities.
a. Facilities. Minimum safekeeping facilities standards for storing cash
are:
Expected Cash
Value Stored
$
Specifications
1
$ 400
"B" rated money safe. This safe must have 1/2-inch
thick steel door and 1/4-inch thick steel walls.
401
4,000
"C" rated money safe. This safe must have 3/4-inch
thick steel door and 1/2-inch thick steel walls.
4,001
up
"E" rated money safe. This safe must have 1 1/2inch thick steel door and 1-inch thick steel walls.
Each money safe must have a combination lock and be secured to the building in
which it is located or weigh a minimum of 500 pounds. Each employee needing a
money safe to store cash shall be provided a separate individually locking safe or
compartment within a larger safe. An employee designated to be both an Imprest
Fund Cashier and Collection Officer may store both funds in the same money safe
provided the funds are never comingled and are kept in separate locking bags or
metal boxes.
10. Prompt Deposit of Remittances. Transmit collections directly to the
lockbox bank when amount on hand reaches $5,000 but no less frequently than once
each 30 days, regardless of amount. Refer to R-6 Supplements to FSH 6509.14,
chapter 30, for transmittal frequency information and FSH 6509.11k, section 31, for
general lockbox procedures.
6532.4 - Sale of Interpretive Association Material. Region 6 has a cooperative
agreement with the Northwest Interpretative Association (NWIA) for the
distribution and sale of a variety of materials at different outlets in the Region.
Refer to R6 Supplement to FSH 6509.14, chapter 30, item 3 for information on
interpretative association operations and audits.
6532.5 - Sale of Federal Recreation Area Permits. The Regional Office (RO) in
cooperation with the Oregon Dept. of Geology maintains a small supply of Golden
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Eagle Passports in their cooperative information office. When an individual wants
to purchase one from a unit which does not maintain a supply, the passport may be
obtained from Nature of the Northwest, 800 NE Oregon St., Room 177, Portland,
OR 97232 accompanied by a check for $50 payable to USDA, Forest Service.
Golden Age Passports are available for $10 from most Forest Service offices to
persons 62 years of age or older with proof of age. Golden Age Passports are
available free of charge from most Forest Service offices to disabled persons with
proof of disability.
6532.6 - Sale of Other Permits. See R-6 Supplement to FSH 6509.11k, section 33.13
for collection procedures for the sale of Region 6 Christmas Tree Permits, Forest
Products Sale Permits, Region 6 Firewood Permits, and Rogue River Raft Permits.
6533 - INITIAL BILLING. When a billing is issued, it must either be collected,
replaced by an installment agreement, cancelled if issued in error, or be determined
to be uncollectible. Claims officers may compromise, terminate, or suspend
collection action on uncollectable billings up to the amount provided in FSM 6570.4.
For additional direction see Region 6 Supplements to FSM 6506.21 and 6534.
6534 - DELINQUENT DEBTS.
When billings remain unpaid after routine collection efforts, the more aggressive
debt management actions described in FSH 6509.11h, section 25 should be
initiated. Billings which remain outstanding after these efforts are considered
uncollectible. At this point, claims officers may compromise, suspend, or terminate
collection action up to the dollar amount of their authority as provided in FSM
6570.4. Claims which exceed a Forest's authority shall be forwarded to the RO
Director of Financial Management (FM) along with relevant information pertaining
to the debt, including the debtor's financial status, and follow-up action taken to
attempt to collect the debt. RO, FM shall review the claim and compromise,
suspend, or terminate collection action or forward to the Regional Attorney or
Washington Office as appropriate.
Forests shall record uncollectible billings on an Uncollectible Billings Register
which shall be maintained currently with the following information:
1. Name and address of debtor.
2. Amount due.
3. Date of initial billing.
4. Type of collection and case reference.
5. Account or appropriation involved.
The Uncollectible Register must be retained indefinitely and the Bills for Collection
listed on the Register and related back up material must be retained for at least 10
years to facilitate possible future collection or offset.
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6534.22 - Interest Computation, Penalty, and Administrative Cost Recovery.
Additional regional direction is contained in R-6 Supplement to FSH 6509.11h,
section 24.
6534.3 - Application of Payments. Refer to FSM 6512.32 and 6512.33 for direction
on applying receipts to an appropriate account when compromise settlements, court
judgements, and timber sale deposits have been withheld.
6535.1 - Acceptance by Employees Other Than Collection Officers.
1. By Employees Other Than Collection Officers For Transmittal to Unit
Collection Officer. Remittances must be promptly documented on form FS-6500-101
(Report of Remittances Received) and delivered in person or forwarded by mail to
the Unit Collection Officer (or Subunit Collection Officer) who transmits collections
to the lockbox bank. This must be done each day that remittances are accepted.
Each office shall maintain a file with copies of FS-6500-101's prepared by their
employees. If an employee routinely accepts collections, they must be designated as
Collection Officers and may not use form FS-6500-101 on a regular basis to avoid
being designated as a Collection Officer.
Delivery in person is the preferred method if practical to do so. If delivery is not
made by the accepting employee, the remittances shall be enclosed in a sealed
envelope marked to the attention of the Collection Officer.
Remittances may be sent by mail if the accepting office is too distant from the office
to make hand delivery possible. The remittances, form FS-6500-89's (Bill for
Collection) and original of form FS-6500-101 shall be enclosed in a sealed envelope,
marked to the attention of the Collection Officer. The Collection Officer shall retain
a copy of the form FS-6500-101. The transmitting office should have the "Paid"
form FS-6500-89's returned by the Collection Officer as evidence the remittances
were received.
2. Timber Sales. The authority in the parent text for ranger district
collections applies to items such as greensheet sales, Christmas tree permits,
grazing fees, and so forth, and does not apply to regular timber sale collections.
Since timber purchasers are to send remittances directly to the lockbox bank, (at
the remittance address shown on the Bill for Collection), timber billings are not
considered paid when payments are made to a ranger district or supervisor's office
until that remittance reaches the lockbox bank. Exceptions to this policy are 1) the
first payment received from new purchasers of tree measurement sales who deliver
the first payment in order to begin cutting, and 2) where payment is required in
the form of a bank cashier's check or certified check from a purchaser who has had a
history of giving us NSF checks.
6535.2 - Acceptance by Designated Collection Officers. Collection Officers must be
either permanent or temporary government employees, volunteers, or SCSEP
enrollees. This precludes designating Coop Eds, college work-study, Job Corps
enrollees, or other special program individuals as Collection Officers. It is Region 6
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policy that timber sale administrators shall not be designated as Collection Officers.
Also, automated timber sale accounting administrators should not be designated as
Collection Officers unless it is difficult to separate the duties. This policy is for the
protection of the employee, the purchaser, as well as the Government. Other
federal agency employees expected to handle Forest Service collections must be
designated as Forest Service Collection Officers.
6535.21 - Designating Collection Officers. Program Analysis Officers, Fiscal
Officers and Subunit Line Officers or comparable managers are also delegated
authority to designate Collection Officers by virtue of their position.
Employees who are to be designated as Collection Officers must possess certain
characteristics and shall be provided some basic tools, information, and training
before designation. Such information, training, and personal characteristics would
include:
1. The employee must have the opportunity to read and become familiar with
FSH 6509.14, Collection Officers Handbook, appropriate portions of FSM 6530, and
any orientation material available for new Collection Officers.
2. The employee must be provided adequate safekeeping facilities and
understand the importance of using them properly.
3. The employee must be familiar with the importance of meeting the
collection transmittal frequency requirements.
4. The employee must demonstrate ability to exercise sound judgment.
5. The employee should demonstrate knowledge gained in performing the
responsibilities of a Collection Officer during on-the-job training.
In order to ensure that the employee has been provided the necessary training and
information prior to designation, the employee must acknowledge in writing the
responsibilities of becoming a Collection Officer by completing and signing a
Checklist for Collection Officer Designation, (Exhibit 01). Retain a copy of the
signed checklist in the Collection Officer's file with a copy of the Collection Officer
Designation letter (Exhibit 02). The Collection Officer Test is optional as
determined appropriate by the Unit Manager.
6535.22b - Reporting Loss or Theft of Collections
1. Action by Office to Which Collection Officer is Assigned. In cases where
collections are lost due to fraud or theft, the written report to the RO Director of FM
should by made within 10 days of the loss and contain the following minimum facts:
a. Name of Collection Officer accountable for the collections.
b. Details concerning the loss - how, when, and where it
happened.
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c. Summary of the investigation made by a Forest Officer.
d. A recommendation for or against relief of the Collection
Officer for the loss.
Enclose a copy of the police report, if available.
Collection Officers are not held financially liable for loss or theft of funds from
designated campground collection boxes if the required collection schedule was met.
If the loss or theft occurred prior to the receipt of the funds, the funds are deemed
not to be under the control of the Collection Officer. In those instances when a
Collection Officer fails to meet the scheduled collection frequency and funds are lost
or stolen from a designated campground collection box, the Collection Officer may
be held financially liable for the loss or theft of funds. In all instances, follow the
reporting instructions contained in the parent text.
3. Request for Relief. The loss or theft of collections under $750 which
warrant relief may be approved by the RO Director of FM.
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6535.21 - Exhibit 01
CHECKLIST FOR COLLECTION OFFICER DESIGNATION
/x/
I have read the pertinent portions of FSM 6530 and FSH 6509.14 and have
had the opportunity to review Collection Officer orientation material available.
/x/
My supervisor has reviewed these instructions in detail with me.
/x/
I shall be responsible for any loss of cash involving failure to follow procedures
described in FSM 6530 and FSH 6509.14.
/x/
Only I have access to my safekeeping facilities. No one else has the
combination or key except as provided for in FSH 6509.14, section 030, item
4c.
/x/
I understand that remittances should not change hands unless released by one
Collection Officer to another via established procedures.
/x/
I am aware of the requirement to transmit remittances to another Collection
Officer or the lockbox bank within the current minimum transmittal
requirements in FSH 6509.14 unless more frequent transmittals are specified
in writing..
I have read and understand the instructions applicable to Collection Officer duties
as outlined in FSM 6530 and the Collection Officer Handbook, FSH 6509.14. I have
also completed the enclosed "Collection Officer Test" (if required on this Unit). I
understand my responsibilities and potential liabilities for failure to follow
established procedures.
/s/ Jan Wilson
Name
7/11/96
Date
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6535.21 - Exhibit 02
Sample Collection Officer Designation Letter
6530
Collection Officer Designation
To:
Jan Wilson
Name
You are hereby designated as Collection Officer, effective
7/13/96
, to make
collection and disposition of monies on behalf of the United States during the period
of 7/13/96 to 9/7/96 or until cancelled.
You are authorized to collect amounts due the United States
for
Campground Collections
.
(indicate type of collections authorized)
Remittances accepted by you, except cash, shall be drawn payable to the Forest
Service, USDA or Treasurer of the United States, prior to delivery to you and all
remittances shall be promptly transmitted to another Collection Officer or sent
directly to the Lockbox bank. No collection shall be made by you when it is
practicable to have the remittance forwarded by the debtor to the Lockbox Bank.
/s/ R. W. Anderson
RUTH W. ANDERSON
District Ranger