1.1 Purpose. This chapter sets forth the principles and standards for the establishment and use of imprest funds in the Service. Service principles and standards governing the administration of imprest funds and the responsibilities of cashiers are in compliance with General Accounting Office and the Department of the Treasury regulations.
1.2 Scope. The provisions of this chapter apply to each cashier administering an imprest fund. Specific operating procedures are incorporated by reference to the Department of the Treasury Cashiers Manual which are distributed by the Regional Finance Offices.
1.3 Authorities. 31 U.S.C. 3321 and 3322, Depositing, Keeping, and Paying Money.
1.4 Definitions. Key terms applicable to these principles and standards are defined as follows:
A. Imprest Fund. A petty cash type fund of a fixed amount in the form of currency, coin, or Government check which has been advanced to a duly authorized cashier for cash payment or other cash requirements as specified in the designation or authorization. The fund may be of a revolving type, replenished to the fixed amount as spent or used, or of a stationary nature such as a change-making fund.
B. Cashier. An employee appointed by a member of the Directorate or Regional Finance Officers and designated as cashier by the Chief, Division of Finance to perform limited cash disbursing functions or other cash operations. Cashiers are categorized as follows:
(1) Class A cashier - one who is designated by the Chief, Division of Finance for an imprest fund, is accountable in the individual's own name to the employing agency, and has not been authorized to advance imprest funds to another cashier, except to an alternate.
(2) Class B cashier - one who is designated by the Chief, Division of Finance for an imprest fund and is authorized to advance an imprest fund to an alternate and to a subcashier. Class B cashier is accountable in the individual's own name to the employing agency for the entire amount of the advance received.
(3) Class D cashier - one who is designated by the Chief, Division of Finance solely for change-making purposes. The cashier may advance funds to subcashiers for change-making purposes on authorization of the agency officer from whom the advance was received. The Class D cashier is accountable in the individual's own name to the employing agency for the entire amount of the advance received.
C. Subcashier. Designated by the head of an activity to receive an imprest fund from a Class B or D cashier and is under the supervision of the head of the same local office as the cashier from whom the advance was received. Subcashier is accountable to the advancing cashier. The provisions for payment limitations and safekeeping that apply to cashiers will also apply to subcashiers.
A. Regional Finance Officers. The Regional Finance Officers are responsible for: (1) determining that the amount of the imprest fund is not in excess of the Service's needs; (2) ensuring that adequate security and safekeeping facilities are provided; (3) determining and controlling the amount of cash held for purposes authorized; (4) maintaining internal controls to ensure the legality, propriety, and correctness of disbursements of public funds; (5) providing and making unannounced verifications of cash balances and administrative reviews; (6) initiating and reporting promptly any irregularity in the fund; (7) ensuring that corrective actions are taken on all administrative review recommendations; (8) maintaining Regional files of administrative review reports, verifications and supporting documentation for audit purposes; (9) providing annual imprest fund administrative review certification to the Chief, Division of Finance; and (10) establishing depository accounts.
(1) The cashiers, in the performance of their duties, are accountable and responsible for the custody of the funds and the payments made from the fund. Furthermore, they are personally responsible for any shortages in the fund, and when so directed, the cashiers will make restitution for any shortages. It is the responsibility of the cashiers to require a written acceptance of liability from the official authorizing disbursement when the legality of the payment is in doubt. This does not give relief to the cashiers from responsibility if the disbursement is disallowed; it only provides the cashiers recourse to the authorizing official.
(2) If the legality of a disbursement is in question, cashiers may request, in writing, an advance opinion from the certifying officer or disbursing officer.
1.6 Forms. The following forms are prescribed for use in the administration of the Service's imprest fund: Service forms are available from the Division of Contracting and General Services. Departmental forms and standard forms are available from standard supply sources.
A. Standard Form SF-211, Request for Change or Establishment of Imprest Fund.
B. SF-1038, Advance of Funds Application and Account.
C. SF-1129, Cashier Reimbursement Voucher and/or Accountability Report.
D. SF-1164, Claim for Reimbursement for Expenditures on Official Business.
E. SF-1165, Interim Receipt for Cash.
F. Optional Form 211 (OF-211), Request for Change or Establishment of Imprest Fund.
G. FS: FO-1159, Annual/Semiannual Unannounced Cash Verification.
H. Form TFS 2958, Delegation of Authority.
I. DI-411, Recommendation for Monetary Award.
J. FWS Form 3-2061, Collection Transmittal.
K. FWS Form 3-2078, Imprest Fund Subvoucher Transmittal.
L. FWS Form 3-2079, Imprest Fund Cash Count (262 FW 2, Exhibit 3).
M. FWS Form 3-2080, Imprest Fund Administrative Review.
N. Cash Award Summary Sheet.
1.7 Establishing the Fund. The Chief, Division of Finance may approve the establishment or increase an established fund. Requests to establish or increase a fund along with the OF-211, Request for Change or Establishment of Imprest Fund, must be submitted to the Chief, Division of Finance for approval. Upon approval, the OF-211 and the approval request will be submitted to the Finance Center for appropriate action. Requests for increases to imprest funds will contain information on the activity of the fund for the preceding 6-month period, statement of Regional compliance with Division of Finance cash management initiatives, and a justification for increasing the fund.
1.8 Appointment and Replacement of Cashiers. As stated on the
TFS Form 2958, Delegation of Authority, any member of the Directorate or
Regional Finance Officers may appoint or replace individual employees as
cashiers. The departure of a cashier should be anticipated as far in advance
as possible. To appoint or replace an imprest fund cashier, an OF-211 must
be completed and properly signed by the authorizing official and then submitted
to the Chief, Division of Finance for approval. The approved form will
be forwarded to the Finance Center for appropriate action.