3.1 Accountability of Imprest Fund. Cashiers are accountable and responsible for the custody of the full amount of funds advanced.
A. Daily Reconciliation. Each cashier and subcashier shall
the fund daily, when used, and furnish their supervisor and/or
cashier a written report on the status of the fund, indicating any
or overages by using FWS Form
3-2079, Imprest Fund Cash Count. When so directed, a cashier will make restitution to the fund for small shortages. Any overages will be deposited to the Miscellaneous Receipt Account by reducing the next replenishment voucher.
B. Submission of SF-1129. Submissions of a SF-1129, Cashier Reimbursements Voucher and/or Accountability Report, to replenish the imprest fund should be made to the Finance Center, Attention: Imprest Fund, at least twice per month. Submission is required whenever there is a transfer of accountability between cashiers or a change in the level of the fund.
3.2 Reimbursement from Imprest Fund. This section sets forth the procedures for documenting miscellaneous types of cash purchases and payments by officials or employees of the Service for which reimbursement is claimed through an imprest fund.
A. Receipt Requirements. It is the responsibility of all employees to provide adequate documentation for expenses before seeking reimbursement from an imprest fund. When authorized to incur out-of-pocket expenses, including those for mileage and miscellaneous travel expenses within the general commuting area of the official duty station, an employee must submit one or more of the following documents, as appropriate.
(1) Itemized original bills, sales slips, cash register tickets, or vendor's invoices, with the vendor's name and address.
(a) When out-of-pocket expenses are more than $25.00, employees are required to secure the signature of the vendor or vendor's agent on an itemized receipt.
(b) When out-of-pocket expenses are $25.00 or less, employees are required to secure an itemized receipt (except for tolls, taxi fares, and parking in unattended lots), but the signature of the vendor or his agent is not required.
(2) SF-1164, Claim for Reimbursement for Expenditures on Official Business. Employees will use this form to claim reimbursement for mileage and miscellaneous travel within the local area when no per diem is incurred. Appropriate receipts must be attached.
B. On-the-Spot Cash Award Program. Awardees must present to the cashier the following in order to receive a cash award through the imprest fund: 1) two copies of the DI-411, Recommendation for a Monetary Award; 2) two copies of the Cash Award Summary Sheet; and 3) proper identification.
C. Cashier Reimbursement Requirements. After payment by the cashier, subvouchers will be stamped "Paid" and numbered consecutively beginning with Number 1 each fiscal year. Cashiers will list the subvouchers on FWS Form 3-2078, Imprest Fund Subvoucher Transmittal Sheet, and attach these documents to the SF-1129, along with the cashier's signature in the space provided for the payee's certification. Cash award transactions will be submitted on a separate transmittal sheet by the cashier. Subcashiers will submit an original and duplicate of all SF-1164's with the appropriate signatures and receipts, to the principal cashier no less than once a month.
3.3 Reporting of Irregularities. Any unauthorized use, apparent shortage, or impropriety in accounting for an imprest fund that is disclosed by an administrative review or verification of cash balance shall be reported by the Regional Finance Officer to the Chief, Division of Finance. In the event of criminal violations such as robbery, the head of the office will report the incident to the local police, Federal law enforcement authorities, and the Regional Finance Office. The Regional Finance Office will in turn inform the Division of Finance.
3.4 Conditions under which Relief can be Granted.A cashier is
liable the moment an erroneous payment or a physical loss occurs
vouchers, records, checks, securities, or papers from a fund for which
the cashier is responsible. Relief from liability can be requested when
an erroneous payment or the physical loss of an item from a fund cannot
be recovered. A review will be conducted to determine if the cashier
negligent, guilty of bad faith, or showed a lack of due care in
the official duties of cashier. Relief from liability can be requested
for cashiers and collection officers when the loss or deficiency
through no fault or negligence on the cashier's part. Under these
the Regional Finance Office will prepare a memorandum to be submitted
an original and three copies through the Division of Finance to the
Director - Policy, Budget and Administration requesting relief under
provisions of 31 U.S.C. 3527 and 3 GAO 57.3.