261 FW 1, Cash Accountability

FWM#:          072 (new)
Date:             March 8, 1993
Series:           Finance
Part 261:       Cash Management
Originating Office:  Division of Finance  

1.1 Purpose. This chapter sets forth the principles and standards of cash management within the area of cash accountability. Cash accountability relates to the collection of monies and the maintenance of records in sufficient detail from the time of receipt to the time of deposit.

1.2 Scope. This chapter provides Servicewide guidelines in conformance with Departmental procedures; Chapter 3, Title 7 of the General Accounting Office Manual; and Volume I, Part 5 of the Treasury Financial Manual. Copies of any pertinent regulations and any other Service instructions must be provided to each Collection Officer or be readily accessible for use on a daily basis if necessary.

1.3 Control.

A. Control records must be maintained in the Service's Federal Financial System (FFS) which disclose collections received, collections which have not been deposited, deposits in transit which have not been acknowledged by the depository, and deposits which have been acknowledged by the depository.

B. Service offices must maintain a record of each Collection Transmittal (Form 3-2061) using a Collection Control Register (Form 3-2068). The instructions for preparation and/or submission of these forms to the Finance Center are located in the FFS Handbook (260).

1.4 Safeguarding Funds.

A. Collection Officers are the only employees designated in writing by proper authority to receive, handle, or deposit public monies. Collection Officers are designated by their respective organizations. The Collection Officer Designation Certification (Form 3-2157) (Exhibit 1) must be submitted to the Regional Finance Office for approval. The certification may be reproduced for further use by Service organizations.

B. The file of Collection Officer documentations shall be maintained in each Regional Finance Office and a copy must be transmitted to the Chief, Division of Finance. Each Region must acknowledge this requirement when the Annual Certification of Administrative Reviews is accomplished along with the Imprest Fund Inventories.

C. Undeposited funds must be kept in a fireproof safe, or safe-type cabinet with a bar and combination lock. Under no circumstances will public monies be held in desk drawers or other locations.

D. Only designated employees having responsibility for collections shall have access to the collections.

E. When there is a change in a Collection Officer or alternate, the safe combination must be changed. The Collection Officer is responsible for the security of the safe combination.

1.5 Deposits.

A. Deposits of all funds received for credit to the United States Treasury must be made without delay. Depositors should limit their deposits to one each day.

B. The majority of all Service deposits are made by the Finance Center via Collection Transmittals submitted by Regional and field offices. See the FFS Handbook for details.

C. Collection Transmittals must be submitted weekly or whenever $1,000 is collected. An exception to GAO's fiscal procedures was approved for Refuges charging entrance fees. The transmittals must be submitted monthly or whenever $5,000 is collected.

D. Currency and coins cannot be submitted through the mail. The fee for converting cash collections to postal money orders is payable from imprest funds.

E. When a justifiable need exists for a local bank to be designated as a Federal depository or to be authorized by Treasury to issue bank drafts, Service offices will forward a request to the Regional Budget and Finance Officer to make the necessary arrangements. The requests must be submitted 45 days in advance of commencing deposit activities.

1.6 Lost Monies Prior to Deposit

A. Collection Officers are accountable for any lost monies prior to deposit.

B. Collection Officers can request a waiver for any lost monies and an investigation will be performed. If the request is subsequently denied, repayment is required.

For additional information about this policy, contact the Division of Financial Management. For more information about this Web page, contact Krista Bibb, in the Division of Policy, Performance, and Management Programs.

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