6500_Zero_Code
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FOREST SERVICE MANUAL
DENVER, CO
FSM 6500 - FINANCE AND ACCOUNTING
R2 Supplement No. 6500-92-2
Effective September 15, 1992
POSTING NOTICE. Supplements to this title are numbered consecutively. Post by
document name. Remove entire document and replace with this supplement.
Retain this transmittal as the first page of this document. The last supplement to
this Handbook was Supplement 6500-92-1 to Chapter 10.
Page Code
6506.64--1 through 6506.64--6
6506.82--1 through 6506.82--2
6507.18--1 through 6507.18--2
Superseded Sheets
3
1
1
Supplements Covered
R2 Supplement 350, 9/82
R2 Supplement 345, 2/82
R2 Supplement 353, 11/82
R2 Supplement 324, 6/80
Document Name
6500 Zero Code
Superseded
New
(Number of Pages)
2
Digest:
Removes material on Irrevocable Letters of Credit and Reclamation Bonds and
reissues in the FSH 6509.11k, Ch.80.
Also, reissues page 6507.18--1 through --2 in the electronic format.
ELIZABETH ESTILL
Regional Forester
R2 SUPPLEMENT 6500-92-2
EFFECTIVE 9/15/92
6500_Zero_Code
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FSM 6500 - FINANCE AND ACCOUNTING
R2 SUPPLEMENT 6500-92-2
EFFECTIVE 9/15/92
ZERO CODE
6506 - ERRORS, FISCAL LIABILITY, AND SHORTAGES IN ACCOUNTS.
6506.1 - Handling Errors. Units shall take appropriate action to recover liabilities
assessed against employees considered as non-accountable officers. Due process as
described in FSM 6570 and FSH 6509.11k for collection procedures must be
followed. If the employee refuses to make restitution, the billing must remain in
the unpaid file until the employee separates from Government service or until relief
has been granted to the employee. Based upon Comptroller General Decision B189154 dated May 8, 1979, the Government cannot withhold current salary for
offset purposes from non-accountable officers. We can take collection action against
employee's annuities, payments, refunds of retirement contributions, final salary
checks, and/or lump sum leave payments, upon separation. If the employee is
rehired during subsequent seasons, the balance of the amount due continues to be
outstanding unless the individual makes full restitution.
Although we cannot take immediate collection action against a non-designated
accountable employee to offset a debt, unless so directed by the Government
Accounting Office or a court of law, we are able to make a variety of administrative
actions available to admonish the employee for such wrongful acts which resulted in
the financial damage incurred by the Government; i.e., suspension without pay,
change of positions, withdrawn delegations and authorities, etc.
Alternatives to retaining a bill due in our collection files would be either, (1) take
court action necessary to enforce an immediate collection payment by the employee,
or (2) simply write it off as a bad debt in accordance with FSM 6530 and FSM 6570.
6506.21 - Shortages or Irregularities in the Accounts of Accountable Officers.
When an accountable officer is held responsible, recovery for the amount liable must
be made. The accountable officer should be directed to immediately make full
restitution.
If the employee does not voluntarily replace the funds, then after following
appropriate collection procedures, the Government can withhold salary until the
employee has fully accounted for and paid into the Treasury of the United States all
sums for which the employee is liable (5 U.S.C. 5512).
The Government may withhold the employee's salary, with or without his/her
consent, until full restitution is made. This is assuming we can establish how much
is missing. Otherwise, we can only resort to a personnel action to admonish the
employee.
The Comptroller General, in his decision in B-189154 dated May 8, 1979, was
talking to employees in general, not to employees who, by designation or work
assignment, are accountable officers and can be held directly liable for their actions.