MS 760: Imprest Funds

Date: 5/15/84 v. 2
Office: M/FM/A
Supersedes: MS 731


1.0	Purpose
2.0	Authorization
3.0	Overview and Definitions
	3.1	Definitions
		3.1.1	Imprest Fund
		3.1.2	Disbursing Officer
		3.1.3	Cashier
			3.1.3.1	Class B Cashier
			3.1.3.2	Sub-cashier
			3.1.3.3	Alternate Cashier
		3.1.4	Accommodation Exchange
		3.1.5	Receiving Officer
	3.2	Overview
4.0	Establishing the Imprest Fund
	4.1	Initial Request
	4.2	Approval
	4.3	Initial Procedures
		4.3.1	Location Manager
		4.3.2	Cashier
	4.4	Currencies
5.0	The Cashier
	5.1	Qualifications
		5.1.1	Employment Status
		5.1.2	Language
		5.1.3	Security
		5.1.4	Experience and Abilities
	5.2	Regulations
	5.3	Number and Types of Cashiers
	5.4	Accountability
	5.5	Loss of Funds
5.0	Disbursements
	6.1	General Requirements
	6.2	Dollar Limitations
		6.2.1	Emergency Payments
		6.2.2	Travel Advances
		6.2.3	Partnership Program
		6.2.4	Summary
	6.3	Authorized Disbursements
	6.4	Unauthorized (or Disallowed) Disbursement
7.0	Cash Advances
	7.1	Authorized Advances
		7.1.1	Travel Advance
		7.1.2	Advances to the Sub-cashier
		7.1.3	Advances to Peace Corps Trainee, Volunteer or Employee
	7.2	Advances for Off-site Payments
	7.3	Liquidation of Advances
8.0	Receipts for Payments and Advances
	8.1	Criteria for Receipts
	8.2	Multiple Payments
9.0	Safeguarding the Imprest Fund
	9.1	Criteria for Relief
	9.2	Safes and Locks
	9.3	Contents of Safe
	9.4	Combination to Safe
	9.5	Cash Boxes
		9.5.1	Dollar and Local Currency Funds
		9.5.2	Contents of Cash Boxes
		9.5.3	Unauthorized Storage Facilities
	9.6	Emergency Access to Fund
10.0	Loss or Theft of Funds
	10.1	Specific Procedures
	10.2	Reports Required
	10.3	Review by Peace Corps/Washington
	10.4	Relief of Accountability
		10.4.1	Recovery of Loss
11.0	Replenishment 0f the Imprest Fund
	11.1	Procedures
	11.2	Sub-cashier Responsibility
12.0	Verification 0f Fund, Reconciliation and Audits
	12.1	Responsibility of Cashier
		12.1.1	Fund Reconciliation
		12.1.2	Accountability Report
	12.2	Fund Verification
	12.3	Annual Audit
13.0	Changes in Personnel
	13.1	Final Reimbursement Voucher
	13.2	Transfer Reimbursement Voucher
	13.3	Cancellation/Issuance of new Replenishment Checks
	13.4	Relinquishment of Directives
14.0	Increase or Decrease in Amount of Fund
	14.1	Increase or Decrease in Maximum Authorized Limit
	14.2	Increase or Decrease of Amount Advanced Within the Maximum Limit
		14.2.1	Increase
		14.2.2	Decrease
15.0	Special Requirements at End of Fiscal Year
	15.1	Year end Voucher
	15.2	Data Required
16.0	Closing an Imprest Fund
	16.1	Notification of Peace Corps/Washington
17.0	Effective Date

Attachments

Attachment A	Attachment ASF 211, "Request for Change or Establishment of Imprest Fund"
Attachment B	SF 1038, "Application and Account for Advance of Funds"
Attachment C	PC-1612, "Interim Cash Advance Form"
Attachment D	SF 1165, "Receipt for Cash -Subvoucher"
Attachment E	Multiple Payments Receipt
Attachment F	Safe Combination and Duplicate Key Safeguard Memorandum
Attachment G	SF 1129, "Reimbursement Voucher"
Attachment H	Summary of Object Class Code and Purpose Code by Monetary Value
Attachment I	Detail by Subvoucher or Object Class Code and Purpose Code
Attachment J	Sub-Cashier's Monthly Statement of Accountability
Attachment K	PC-223, "Peace Corps Report of Imprest Fund Audit"
Attachment L	PC-224, "Peace Corps Cash Count Form"
Attachment M	Cashier's Reconciliation Statement
Attachment N	Checklist for Country Directors Verifying Cashier's Cash

1.0 Purpose

This manual section outlines the policies and procedures to be followed in establishing. managing and accounting for Peace Corps imprest funds. These policies and procedures are established in conjunction with those prescribed by the Departments of State and Treasury.

2.0 Authorization

The following laws and regulations govern the management of imprest funds:

Treasury Department Circular No. 1030, revised March 30, 1973, issued under authority of 31 USC 3342.
Manual of Procedures and Instructions for Cashiers Operating Under Executive order No. 6166 (hereinafter called Treasury Manual) reissued June 1976.
General Accounting Office Policy and Procedure Manual
1. 7 GAO 22.1 through 22.8 (for the management of imprest funds.)
2. 7 GAO, 19.1 through 21.13 (for the disbursement forms and documentation; examination, approval, and certification of payment documentation; and control over disbursements.)
Foreign Affairs Manual, Volume 4, section 390.
Treasury Department Financial Manual, Vol. 1 Part IV, Chapter 3000 and 4000.
Cashier instructions issued by the Department of State Regional Administrative and Management Centers and by Budget and Fiscal Offices providing fiscal support to Peace Corps operations.

3.0 Overview and Definitions

3.1 Definitions

3.1.1 Imprest Fund

Imprest Fund - a fixed cash or petty cash fund in the form of currency, coin or Government check which has been advanced by an official Government disbursing officer, without charge to a Government appropriation or fund account, to a duly authorized cashier for cash payment or other cash requirement purposes 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.

3.1.2 Disbursing Officer

Disbursing Officer - an officer or employee of a Federal department, agency, or corporation designated to disburse moneys and render accounts in accordance with laws and regulations governing the disbursement of public moneys.

3.1.3 Cashier

Cashier - an officer or employee of a Federal department, agency. or corporation who, having been recommended by the head of the activity, has been designated as a cashier by the officer responsible for making disbursements and thereby authorized to perform limited cash disbursing functions or other cash operations.

3.1.3.1 Class B Cashier

Class B Cashier - one who receives an advance from a disbursing officer for an imprest fund and is authorized to advance an imprest fund to his or her own alternate and to a sub-cashier. The Class-B Cashier is accountable in his or her own name to the disbursing officer for the entire amount of the advance received.

3.1.3.2 Sub-cashier

Sub-cashier - an officer or employee of a Federal department, agency, or corporation who has been designated in writing by the head of the activity to receive an imprest fund from a Class 8 Cashier; is under the supervision of the head of the same local office as the cashier from whom the advance is received; is accountable to such cashier for the funds received; and is stationed within a reasonable distance to the advancing cashier. Payment limitations and safekeeping requirements which apply to cashiers also apply to subcashiers.

3.1.3.3 Alternate Cashier

Alternate Cashier - one who has been designated in the same manner as a cashier or sub-cashier but who functions in such capacity only during the absence of a principal (Class-B) Cashier or sub-Cashier, except where the volume of transactions require both principal and alternate to act simultaneously, in which case the principal advances funds on the basis of a receipt signed by the alternate. The provisions which apply to cashiers and sub-cashiers also apply to their alternates.

3.1.4 Accommodation Exchange

Accommodation Exchange - the use of an imprest fund to cash checks, money orders, etc. or to exchange one currency for another. Accommodation Exchange may not be made by Peace Corps cashiers.

3.1.5 Receiving Officer

Receiving Officer - the employee who certifies the receipt of authorized goods or services.

3.2 Overview

The purpose of an imprest fund is to make small payments where the ordering of checks is not practical, and where the best interests of the U. S. Government are served by making payments in cash. Disbursements, or payments, from the imprest fund are generally made to vendors for previously approved goods and services; to employees (and Volunteers) as advances for specifically authorized expenditures; and to employees (and Volunteers) as reimbursements for authorized expenditures. All laws and regulations that restrict or prohibit government payments by check apply also to imprest fund payments.

Only a duly designated and authorized cashier may operate an imprest fund. The cashier is personally responsible for protecting checks received from the Disbursing Officer, cash in the fund, receipts, and other records received when cash is paid out of the fund. Except in certain limited circumstances, cashiers are held accountable for repayment of shortages in the imprest fund.

The cashier receives the imprest fund in the form of checks made payable to the cashier personally from a U. S. Disbursing Officer. Cashiers, however, may not deposit such checks in a bank and operate the imprest fund by check (except with specific approval of the Director of Financial Management and U. S. Disbursing Officer). All imprest fund transactions are cash transactions.

To minimize the risk of loss of imprest funds to the U. S. government and the cashier, the amount of money on hand in the fund is limited to the lowest reasonable amount necessary to conduct anticipated transactions. Therefore, whenever possible, arrangements should be made for checks to be issued by the U. S. Disbursing Officer as payments to vendors, contractors, employees, Volunteers, and others. Temporary increases in the amount on hand can be arranged when necessary and appropriate.

Procedures to "replenish" the cash on hand are prescribed by Disbursing Officers. Generally cashiers must submit replenishment vouchers and paid receipts through an authorized certifying officer, with a request for replenishment to the Disbursing Officer. Replenishment of the imprest fund should be conducted frequently to ensure availability of cash.

In addition to limiting the amount of money on hand to safeguard the imprest fund from loss, misuse and mismanagement, the following rules must be followed (these rules are spelled out in detail in subsequent paragraphs):

Access to the fund is limited to the cashier and in certain cases an alternate cashier (see paragraph 9.).
A11 payments from the funds must first be properly approved by an authorized U. S. government employee before the cashier can make payments (see paragraph 6.1.).
Written receipts must be obtained for all payments (see paragraph 8.).
Payments may only be made for certain types of expenditures (see paragraph 6.3., 6.4.).
Payments may only be made up to a certain amount per transaction (see paragraph 6.2.).
The imprest fund may not be used to cash checks, make change or exchange currencies (see paragraph 6.4.).
The fund is maintained in only one currency, generally the local currency. (Totally separate funds must be maintained if payments must be made in both U. S. dollars and another currency.)
Daily cash counts and reconciliation by the cashier and frequent audits by others, are required to identify and resolve problems as soon as possible (see paragraph 12.).
Advances made by the cashier, to employees specifically authorized to make purchases with cash, are tightly controlled (see paragraph 7.).
Advances to alternate cashiers and sub-cashiers are accurately accounted for (see paragraph 7.).
All transactions must be documented and recorded so that errors or abuses in the handling of the fund can be identified (see paragraph 8., 12.).
Rules and procedures established by law and regulations in this manual section may not be changed or waived by the cashier or the cashier's supervisor.
A class B cashier may not advance to a sub-cashier more than the minimum amount of money required to operate effectively.
Imprest funds must not be intermingled with personal funds, other government funds, cash collections or any other fund. A cashier may not place imprest funds in a personal bank account or safe deposit box unless specifically authorized to do so by the Secretary of the Treasury or designee. The Country Director must submit a written request and justification to Fiscal Services Branch if authority for use of a bank account is considered essential.
To avoid keeping too much cash on hand, the cashier should request payment of a large reimbursement voucher in several smaller checks, and cash each check as needed. The Country Director must promptly discontinue or reduce the fund when it is no longer needed, or when fund activity slows down (see paragraph 14.).
The cashier should transport cash only to replenish the fund. The cashier should not go outside the office to make payments.

4.0 Establishing the Imprest Fund

4.1 Initial Request

To establish an imprest fund, the Location Manager (Country Director, Office Director, or Service Center Director) should submit a request by cable or memorandum to the Fiscal Services Branch, Accounting Division, M/FM/A, at least 30 days before the desired effective date. The memorandum or cable must include the following information:

The effective date requested for the establishment of the imprest fund; o The reason an imprest fund is required and the type of payments to be made from the imprest fund;
The location of the fiscal servicing organization and the U. S. Disbursing Office for the jurisdiction;
The name, title, address, and employment status (i. e., U. S. direct hire permanent employee or direct-hire foreign national employee) of person( s) for whom cashier designation is concurrently being requested together with a synopsis of their qualifications as outlined in paragraph 5; and
The dollar amount of funds to be authorized. Specify the maximum amount of funds along with the initial amount to be advanced. These amounts should be based on current requirements or what is expected to be needed in the foreseeable future. The amounts should be expressed in U. S. dollars and the local equivalent (if the fund will be in local currency).

NOTE: In establishing an imprest fund, consideration should be given to the time required to replenish the fund. Location Managers or their designees may recommend locations where imprest funds should be established. Since imprest funds are not Peace Corps funds but rather Treasury Department funds, final approval of location and use must be obtained through Fiscal Services Branch from the Treasury Department.

4.2 Approval

Fiscal Services will review each request received and if approved, will send it to the U. S. Department of Treasury for final approval. Upon Treasury Department approval, Fiscal Services will notify the requesting Location Manager of either approval or modification of the request in the terms of cashier designations, the maximum amount to be authorized, and the initial amount to be advanced. Copies of this final approval will be sent to the principal cashier and the appropriate U.S. Government Certifying and Disbursing officers. In addition, those individuals selected to be cashiers will receive notification on Standard Form 211, Request for Change or Establishment of Imprest Fund, of their designation (See Attachment A).

4.3 Initial Procedures

Once approval is received, the following procedures should be followed.

4.3.1 Location Manager

The Location Manager (Country Director, Office Director, Service Center Director) is responsible for the following activities once approval for establishing an imprest fund is given:

Arranges for safeguarding of fund by providing the following:
- a protected area, preferably a sturdily enclosed room with cashier's window designed to prevent people from reaching the safe or cash box, and
- a U. S. government approved safe, preferably a cashier's or money safe with 3-tumbler combination lock.
Arranges with local bank for cashier to cash U. S. Government advance/replenishment checks (sent by Disbursing Office).
Arranges for provision of cashier's supplies (e. g., Cash box, replenishment voucher forms, interim advance forms, etc., rubber stamps to mark receipts "PAID", etc.).
Provides necessary training and copies of applicable regulations for the cashier (see 5.2. below).
Identifies in writing specific imprest fund procedures, e. g., who can authorize disbursements, what receipts are required, and cashier's hours, consistent with this manual section for cashiers, other employees, and Volunteers.

NOTE: The purpose of the fund, the volume of disbursements, general office hours, local business practices, and the need for the cashier to have adequate time to prepare reimbursement vouchers and other required paperwork, should be considered in setting cashier's hours.

In addition, Location Managers are responsible for the overall supervision and management of the imprest fund once it has been established, and for ensuring that funds are being maintained, and all disbursements made, in accordance with regulations. Location Managers will inform cashiers of their personal liability and instruct cashiers not to be coerced into payments which are questionable.

4.3.2 Cashier

The cashier is responsible for the following activities in the initial establishment of an imprest fund:

Setting the combination to the safe (if necessary, consult the Embassy Security Officer or similar official for training and assistance).
Hand carrying the combination and extra cash box keys in a sealed, signed, and dated envelope to the U. S. Embassy Security Officer or, where there is no Embassy, to an appropriate U. S. Government Official to secure in an approved safe.
Cashing the initial advance made out to the cashier by the Disbursing Officer.

Once these steps have been completed, the Cashier will notify Fiscal Services by cable or memorandum:

that the fund has been adequately safeguarded (as provided in 4.3.1.);
that the cashier has been provided with a copy of this manual section and other relevant instructions (as listed in 4.3.1. and 5.2.) including delegations of approval authority (see 6.1. below);
that the safe combination and extra cash box keys have been given to an appropriate official (as described above) and the name and title of that official; and
that the cashier is beginning Imprest Fund operations.

4.4 Currencies

Overseas posts will receive the funds authorized in the appropriate local currency. Country Directors may request authorization from the Chief, Fiscal Services Branch (M/FM/A) to operate an imprest fund in U. S. dollars as well as one in local currency. This can only be approved where there are no other facilities available in-country for obtaining U. S. currency for emergency payments (e. g., for travel advances upon departure from the country) or where there can be no ongoing certainty of the availability of U. S. dollars in-country for emergency payments. To operate a U. S. dollar imprest fund, the cashier must be legally able to cash U. S. dollar Treasury checks in-country for their face value in U. S. dollars without payment of surcharges or taxes. If a post operates both dollar and local currency funds, the two funds must be kept in separate cash boxes, accounted for separately, and must not be intermingled. Accommodation exchange is not permitted.

5.0 The Cashier

The cashier is the individual personally responsible for the safeguarding, control, disbursement, and accountability of imprest funds.

Cashiers are recommended by the Location Manager to the Fiscal Services Branch and must be approved by Fiscal Services before they are designated as cashiers. Cashiers must meet specific qualifications standards before being designated. These standards are outlined below. The cable or memorandum recommending a cashier must include a synopsis of the qualifications of the cashier.

5.1 Qualifications

All cashiers must meet the following requirements before being designated.

5.1.1 Employment Status

Cashiers must be direct-hire permanent employees of the Peace Corps. Employees of other agencies, contractors, or Trainees may not be designated as cashiers.

Volunteer leaders may be designated as Class B cashiers or sub-cashiers when a need is established and upon specific approval of the Fiscal Services Branch (see MS 202 "Volunteer Leaders").

Volunteers may be designated as sub-cashiers only under limited circumstances (e. g., a training cycle where no employee or Volunteer Leader is available) and for a period of three months or less.

5.1.2 Language

All cashiers must read, write, and speak English with sufficient fluency to understand and carry out their responsibilities. This requires an absolute minimum of FSI 2+.

5.1.3 Security

Cashiers overseas must meet Embassy security requirements.

5.1.4 Experience and Abilities.

Cashiers must be able to perform routine arithmetic operations quickly and accurately. If possible, cashiers will have some previous employment experience in handling cash.

5.2 Regulations

All cashiers operating within Peace Corps are subject to the same Federal regulations for operating an imprest fund. In addition, each cashier is subject to any special instructions issued by the Fiscal Services Branch, M/FM/A, the fiscal servicing organization or the Disbursing Office.

The Location Manager will ensure that each newly designated cashier is given a copy of this manual section, Treasury Manual for Cashiers (available from M/FM/A) any regulations or procedures prescribed by the Disbursing Office and any regulations or procedures prescribed by the Fiscal Services Organization.

5.3 Number and Types of Cashiers.

Each principal (Class B) cashier must have an alternate cashier at the same location. If assisting in regular cashier duties, the alternate must have his or her own safe or a separate drawer with a separate three tumbler government approved security lock in a shared safe.

In most cases, an alternate cashier will only serve in the absence of the principal cashier. The Country Director must determine if the absence of the principal cashier will be of such length as to justify the transfer of the imprest funds to the alternate cashier. In such cases, a formal transfer of funds must be accomplished and the combination of the safe must be changed (see paragraphs 9.4. and 12.2.). Sub-cashiers may not operate in the same physical location as the principal or alternate class B cashier. The sub-cashier is accountable to a principal class B cashier or alternate rather than to a Disbursing Office. Sub-cashiers do not have alternates. Alternate cashiers and sub-cashiers must meet the requirements outlined for cashiers. The nomination of alternate cashiers and sub-cashiers must be approved by Fiscal Services. Alternate cashiers must be designated by Treasury.

5.4 Accountability

Each cashier is personally accountable and responsible for the imprest fund until proper and acceptable accounting is made to the Disbursing Officer who advanced the funds, or to another cashier or person authorized to accept the funds.

To protect the cashier from any conflicts in responsibilities which could lead to misuse of funds, the following rules must be adhered to:

A cashier may not both approve and make payments from the imprest fund;
A cashier may not act as an Authorized Certifying Officer unless there are unusual circumstances and the Chief Disbursing Officer of the Department of the Treasury has concurred; and
In no event will cashiers certify their own replenishment vouchers, nor will they pay a voucher which they have certified.

NOTE: Extenuating circumstances may require that a cashier also perform collection duties (MS 777). However, cashiers should be assigned collection duties only as a last resort. Wherever possible, a responsible employee, other than the cashier, should perform collection functions. To ensure adequate administrative control of funds, special approval must be obtained from the Fiscal Services Branch if a cashier is to be assigned collection responsibilities.

5.5 Loss of Funds

Cashiers are personally liable for replacement of funds in the event of physical loss, illegal or improper payment, or deficiencies. (Overages are to be promptly deposited in the Treasury Miscellaneous Receipts Account 11-1060, Forfeiture of Unclaimed Money and Property.) Cashiers may be relieved of the responsibility for loss of funds only if lack of fault or negligence on the cashier's part can be shown. Losses of $500 or less can be administratively cleared by the Director of Peace Corps. Larger losses must be submitted to the General Accounting Office for determination.

6.0 Disbursements

The imprest fund is a means of disbursement designed to be used for nonrecurring transactions, for emergency payments, and for small cash payments where the cost of processing a check is disproportionate to the cost of the item. The fund should not be used for recurring transactions if the payment can be anticipated in time to obtain a check through regular vouchering procedures. Payments must be supported by approved authorizing documents (purchase orders, travel authorizations, advance requests, local authorizing documentation, etc.), and original receipts, sales slips, etc.

The cashier is authorized to make disbursements and advances from the imprest fund within the dollar limitations established in paragraph 6.2. upon receipt of authorized and approved requests for payment and presentation of acceptable identification from the payee.

6.1 General Requirements

An original payment document (invoice, sales slip, receipt, SF 1165, etc.) must be approved in writing by the person who has been delegated the authority for approving expenditures, (e .g., by the Country Director). The delegation of this authority can be made only to an employee holding a position that can properly receive such a delegation of authority (see MS 115, "Delegations of Authority"). The cashier must have a copy of a properly executed delegation of authority to an employee before disbursing funds approved by that employee.

The full name and title of the approving and receiving officer must be clearly written or typed on the payment document. Full signatures are required, and initials or facsimile signature may not be used. Signature cards for all approving officials must be maintained by the cashier in order to verify signatures.

At the time cash is disbursed, the payee must sign for receipt of the cash on the original payment document. This document should also show the amount of the transaction, and the date of the disbursement. The payment document becomes a sub-voucher at the time funds are disbursed (see Paragraph 8).

The cashier has both the responsibility and the authority to refuse to make any disbursement where there is any doubt of the propriety, documentation required, or authority of the approving or receiving officer. Supervisors and Managers should never instruct a cashier to make an improper payment. Cashiers may seek guidance or advance approval from certifying officers.

6.2 Dollar Limitations

Routine payments made from overseas imprest funds are limited to U. S. $250 (or local currency equivalent) for any single transaction. Routine payments made in the United States are limited to $150 for any single transaction. However, the following exceptions apply. All amounts are U. S. dollars (or local currency equivalent).

6.2.1 Emergency Payments

Overseas Peace Corps posts may make single-transaction emergency payments, not to exceed $1,500 for procurement of property or services or payment of allowances to Trainees and Volunteers when a vendor requires cash payment in order to provide services in a timely manner or in cases where checks have been ordered but do not arrive on time. Emergency payments in the United States are limited to $300. For each such transaction, the cashier must attach the approval of the Location Manager to the invoice, with a justification for the payment. (The receipted invoice will then become the sub-voucher.)

6.2.2 Travel Advances

Cashiers working at overseas Peace Corps posts may make single-transaction payments of no more than $500 for properly approved and authorized travel advances to Peace Corps employees, Volunteers, Trainees, or Personal Service Contractors.

6.2.3 Partnership Program

Cashiers overseas may make advances up to $500 for approved Peace Corps Partnership Projects.

6.2.4 Summary

The following summarizes the disbursement and advance limitations described above and in the following paragraph.

Disbursement Type United States Overseas

Routine Payments $ 150 $ 250

Emergency Payments
(see paragraph 6.2.1.) $ 300 $ 1,500

Routine Travel Advances
(see paragraph 6.2.2.) $ 150 $ 500

Peace Corps Partnership
(see paragraph 6.2.3.)
n/a $ 500

Domestic Passenger Transportation
(see paragraph 6.3.) $ 100 $ 100

Excess Baggage Charges
(for each part of a trip)
(see paragraph 6.3.) $ 25 $ 25

6.3 Authorized Disbursements

Imprest Funds are a method of disbursement. They cannot be used to make any payment which would be improper or illegal under any other disbursement mechanism. All vouchers, including pre-certified vouchers, must meet the requirements in this manual section before payment.

NOTE: In emergencies, the restriction on payment of salaries and wages may be relaxed with specific approval of the U. S. Disbursing Offices and M/FM/A. Some examples of payments which can be made from imprest funds are:

Small operating purchases and non-recurring expenses such as office supplies, temporary casual day labor overseas, etc. not in excess of $250 ($ 150 in the U. S.) per transaction (it is important to note that transactions may not be split up in order to circumvent this dollar limitation);
Repair of furniture and equipment; o Postage and local hauling of goods; o Official telephone and telegraph expenses when government facilities are not available;
Emergency supplies, equipment, services;
Allowances to Trainees, Volunteers, or employees when necessary for protection of life or property, e. g., when checks do not arrive on time; (Note: Payment of salaries and wages to employees or PSC's is not allowed).
Travel advances to employees, Trainees, Volunteers and invitational travelers as well as reimbursement for travel expenses;
Reimbursement for official local taxi and public transportation expenses;
Reimbursement for miscellaneous Volunteer expenses (e. g., medical bills, replacement eyeglasses, local transportation, etc.);
Domestic or in-country passenger transportation costing up to $100 plus tax for each trip; and
Airline excess baggage charges in amounts up to $25 for each part of a trip.

If payment is approved on the basis of a purchase order or contract, the employee who has personal knowledge that the goods or services have been received must sign as the receiving officer. A copy of the purchase order or contract should accompany the disbursement.

In cases of doubt as to the propriety of payments of $25 or less, a cashier may rely on the opinion of the General Counsel. In the cases of larger amounts, the cashier is entitled to seek an opinion from the General Accounting Office.

6.4 Unathorized (or Disallowed) Disbursements

Payments from the imprest funds are not allowed for the following items or transactions:

Making loans or payments of personal bills;
Purchasing bank, postal, telegraphic, or any other type of money order (except where specifically approved on the Request for Change or Establishment of Imprest Fund,SF-2l1, ATTACHMENT A);
Transportation charges exceeding $100 on commercial bills of lading international shipments, and household goods van shipments;
Purchase of personal calling cards or holiday greeting cards;
Purchase of alcoholic beverages except for authorized representation or entertainment expenses (see MS 724 "Representative Allowance" and 725 "Entertainment Fund");
Payment of traffic fines and tickets;
Purchase of uniforms and shoes for employees or contractors;
Payment of salaries and wages (other than temporary casual day labor overseas);
Cashing checks;
Exchange of U. S. dollars for foreign currency or vice-versa, or exchange between foreign currencies (unless an exchange has been authorized by the Department of the Treasury at the request of Fiscal Services Branch);
Payment for recurring purchases which can be made through regular vouchering procedures;
Making change; and
Any other payment that may not be paid from Government funds.

7.0 Cash Advances

An advance is defined as cash given to a person to carry out an authorized Government purpose. The cash advance must be accounted for by the person who receives it; he or she will be held personally liable for the advance if a proper accounting is not made within prescribed time limits.

7.1 Authorized Advances

Each cash advance must be approved in writing by an Office Director, Service Center Director, or Country Director, as appropriate, prior to disbursement. Advances made in the U. S. of over $150 require the signed approval of the Chief, Fiscal Services Branch or the local Service Center Director. An imprest fund cashier is authorized to make a cash advance for the following purposes.

7.1.1 Travel Advance

A travel advance may be made to an individual who has a properly executed travel authorization. The advance must be documented on an SF-1038, Application and Account for Advance of Funds (see Attachment B or other form prescribed by the fiscal servicing office; e. g., OF 261 or DS-1623 and MS 811, "Advance of Funds for Official Travel".)

The appropriate copies of this form should be forwarded to the fiscal servicing office to include in the accounts receivable file. The cashier should include a copy with the required signatures in the next replenishment voucher. The employee must sign the copy acknowledging receipt of the funds.

NOTE: This is the only instance that a copy of an invoice or sub-voucher, rather than the original, is authorized to be used to request replenishment for the imprest fund. This type of advance does not remain outstanding in the cashier's fund once it is submitted for replenishment.

7.1.2 Advances to the Sub-cashier

The class B cashier is authorized to advance a specified amount on a SF 1165 (see Attachment D) to the sub-cashier to operate an imprest fund. As the sub-cashier makes payments, he or she will exchange paid receipts for additional cash at least once each month. If the sub-cashier does not have any transactions during the month, he or she should furnish the class B cashier a signed statement showing cash accountability as of the last day of the month (Attachment J). The cash the sub-cashier receives from the class B cashier is exactly equal to the value of the receipts provided to the class B cashier, except when a change in the amount of the advance is desired. Any change in amount of replenishment must be accompanied by a change in the interim advance receipt maintained by the class B cashier. This type of advance remains a part of the class B cashier's fund until the sub-cashier's fund is liquidated. The sub-cashier's fund must be separately maintained at a separate location from the Principal Cashier.

7.1.3 Advances to Peace Corps Trainees, Volunteers, or Employees

Peace Corps Trainees, Volunteers, or employees, with a properly executed procurement request, may receive an advance to make a cash purchase when it is more economical or expeditious than making the payment by U. S. Government check. This cash advance (Attachment C, PC 1612) must be supported by a copy of the authorized purchase document, and must be liquidated within five (5) working days. All cash advances that have been outstanding for more than five working days will be considered suspended for audit and cash verification purposes. The employee will be requested to sign the Interim Cash Advance Form at the time the advance is made and will be given a blank SF-l165 to be prepared when the purchase is made (this form is used to support purchases when receipts cannot be obtained). When the transaction has been concluded, the employee will return any unused cash to the cashier, together with the receipts or the completed SF-l165 documenting the purchase. The cashier will then mark the interim receipt "Void" and will return it to the employee. The receipts or the completed SF-l165 and the authorized purchased document are given a sub-voucher number and included on the next replenishment voucher (see paragraph 11.).

7.2 Advances for Off-Site Payments

Normally cashiers should not be required to leave their offices or to make disbursements because of their known identity and the inherent risk of theft or loss. Advances on interim receipts should be made to authorized sub-cashier when individual payment to vendors must be paid off-site in payment of authorized petty purchases.

7.3. Liquidation of Advances

Cash advances, except travel advances, are "liquidated" when the individual who received the advance from the cashier returns one of the following to the cashier:

The entire amount (originally advanced) in cash;
The entire amount in valid receipts or a properly completed SF-1165 in lieu of a receipt; or
The entire amount as a combination of cash and receipts or SF-1165.

8.0 Receipts for Payments and Advances

All payments from the imprest fund require a valid receipt. The original copy of the vendor's invoice or SF-1165, Receipt for Cash -Subvoucher (Attachment D) may serve as a receipt. In the case of advances, other than travel and sub-cashier advances, the cashier should liquidate the advances within five working days after issuance by obtaining copies of original receipts or other confirmation of use from the individual(s) to whom the funds were advanced.

8.1 Criteria for Receipts

Receipts for imprest fund expenditures must meet the following criteria in order to be valid:

Simple receipts such as cash register tapes are sufficient for purchases and payments under $25. The receipt must be itemized to describe the articles purchased, but does not have to be signed by the vendor.
All transactions over $25 require an itemized receipt which describes the articles purchased or services rendered, and which is signed by the vendor. Consideration should also be given to having the vendor enter a thumbprint on the receipt in cases where the vendor cannot write.
Except when specifically stated otherwise in this manual section, only original receipts are acceptable (see paragraph 7.1.).
Receipts written in a foreign language must be translated into English in sufficient detail to identify the goods or services procured and the purpose of the procurement.
Receipts must be dated to show when the cashier disbursed the funds.
An individual must sign for receipt of cash. (A request for cash, such as a travel advance form, is not a receipt until the individual has signed for the cash.)
The cashier must mark all receipt, invoices, supporting documents, and sub-vouchers "PAID" at the time that funds are disbursed to prevent their re-use. These receipts must be sequentially numbered, beginning with number 1 at the start of each fiscal year.
At the time of disbursement, the cashier should ensure that all receipts have the appropriate fiscal coding. This includes the appropriation (or fund symbol), purpose code, and object class code. In cases where an obligation was established before the disbursement from the imprest fund, the applicable obligation number should also be entered on the receipt/voucher. This will facilitate the preparation of the replenishment voucher.

8.2 Multiple Payments

Posts are permitted to use multiple payment receipts where a number of Volunteers, or Trainees, or trainers are being paid at one time for the same purpose. A multiple payment receipt must fully describe the purpose of the payments, must list the individuals who are being paid, and must provide a space opposite each payee's name for the signature of the payee, the dollar amount, and the date the cash was received. A multiple payment listing should be used only when the cashier knows that all signatures of payees will be obtained at one time because replenishment cannot be requested until the voucher is completed or deletion of the names of unpaid individuals has been made (see Attachment E).

9.0 Safeguarding the Imprest Fund

As stated in paragraph 5.4. , each cashier is personally responsible for an imprest fund until proper and acceptable accounting is made to the Disbursing Officer who advanced the funds or to another cashier or person authorized to accept the funds. Cashiers then must personally replace any missing funds; they may be relieved of doing so only if relief from accountability is granted by the U. S. General Accounting Office (or the designated Peace Corps official in the case of a physical loss or deficiency of less than $500).

9.1 Criteria for Relief

31 USC 3527 provides that relief can only be granted when:

The head of the agency decides that-
- the official or agency was carrying out official duties when the loss or deficiency occurred, or the loss or deficiency occurred because of an act or failure to act by a subordinate of the official or agent; and
- the loss or deficiency was not the result of fault or negligence by the official or agent;
The loss or deficiency was not the result of an illegal or incorrect payment; and
The Comptroller General agrees with the decision of the head of the agency where agency action is not final.

9.2 Safes and Locks

Funds must be stored in a U. S. Government approved safe with a three-tumbler combination lock in a protected area as described in 4.3.1. Contact the Office of Administrative Services if procurement assistance is necessary. In the event a safe is not available on site, a temporary storage facility with a bar-locked cabinet and a three-tumbler combination lock must be provided. Until these protections are in place, a cashier may not take custody of funds.

9.3 Contents of Safe

Under no circumstances will anything other than that which is accountable as part of an imprest fund be kept in the imprest Fund safe.

9.4 Combination to Safe

The cashier must personally set the combination to the safe. The security officer or technician is not authorized to set or know the combination of the safe. The cashier must memorize the lock combination for the safe or other security lock and must not write it down, except as directed in paragraph 9.6. The combination should be changed annually, whenever there is a change in cashiers, or whenever the combination becomes known to a person other than the cashier.

9.5 Cash Boxes

Each cashier should maintain a cash box with its own key or combination lock.

9.5.1 Dollar and Local Currency Funds

If a post operates both dollar and local currency funds, the two funds must be kept in separate cash boxes, accounted for separately, and must not be intermingled. (Cashiers may, not make accommodation exchanges between currencies.)

9.5.2 Contents of Cash Boxes

Only imprest fund related materials, (i. e., money, advance receipts, subvouchers, etc.) will be stored in the cash box. Paid sub-vouchers, interim receipts for cash (advances), and copies of reimbursement vouchers in-transit to the U. S. Disbursing Office are equivalent to cash. They must be treated as cash and stored in the safe.

9.5.3 Unauthorized Storage Facilities

A cashier must not place funds or keys to cash boxes in an unauthorized storage facility of any kind (e. g., vehicle glove compartments, footlockers, locked or unlocked desk drawers) and must not leave a cash box or unlocked safe unattended, even for a few moments. The cashier should keep the cash box in the safe except when actually making disbursements.

9.6 Emergency Access to Fund

The following actions must be taken by the cashier to provide the Location Manager with emergency access to the fund:

Put duplicate cash box keys and the safe combination in a sealed, signed, and dated envelope (see Attachment F);
Personally hand carry this envelope, sealed, to the appropriate security officer (or administrative officer) for retention, unopened, in a secure place which is unavailable to other persons; and
Where the distance is too great for quick accessibility to the fund, or where there is no resident security officer, the cashier must arrange an alternate means of storing the key and combination to provide accessibility to the fund in his or her absence. The alternate provision for safeguarding the key and combination must be approved in advance by the Fiscal Services Branch (see paragraph 4.3.2.).

10.0 Loss or Theft of Funds

In the event of a loss or theft of imprest funds, (greater than $10) all facts must be reported immediately by the Location Manager to the Fiscal Services Branch; the Director, Office of Compliance (M/C); and to the Disbursing Officer who advances the funds. The Country Director must also report the loss to the Embassy Security Officer advising him or her of the details and requesting assistance. All contact by Country Director with host country officials should be conducted in coordination with the Office of Compliance and/or Embassy Security Officer. The reporting and security arrangements between the Country Director and Embassy should already be established. A copy of the agreement, listing names, telephone numbers, etc. must be on file and easily available to the Country Director or duty officer and the cashier.

NOTE: It is not necessary to report losses or shortages amounting to less than $10 which might reasonably have resulted from errors in paying out cash. However, the cashier must personally reimburse the fund for such errors that result in shortages.

10.1 Specific Procedures

In the event of a loss or theft of imprest funds (greater than $10), the Location Manager is responsible for ensuring that the following steps are taken:

Secure the area where the loss, theft, or shortage has occurred. In the event of a break-in, this could mean the entire office and surrounding grounds. (This is done to let authorities obtain evidence.) Do not allow any unauthorized person in the areas until the investigative authorities have given permission.
For overseas posts, determine if the local police should be notified after discussing the incident with the local embassy security office.
If it is possible without disturbing the area, take pictures (preferably with an instant-print camera) of the cashier's safe, area around the safe, entrances to cashier's office, and other parts of the office and surroundings. When the authorities are present, request permission to take photographs of the safe, the combination lock, the cash box, the contents of each drawer, and any other item that might be relevant to the investigation. The date, time, and place should be noted with each photograph.
With the permission of the authorities, make a complete and detailed audit of the imprest fund, and prepare a complete audit report. Also, take a complete and detailed inventory of all items in the safe. If possible, the Location Manager, the investigator, and at least one other person, should sign and date the inventory.
Make complete audit and review of other safes or files that contain money or documents that can be converted to money, i. e., GTRs, GBLs, and other items of value. Country Directors should also have the Medical Officer check the medical inventories and files to determine if all are properly accounted for.

10.2 Reports Required

The Location Manager should transmit a report of loss immediately to the Chief, Fiscal Services Branch (M/FM/A), the Office of Compliance (M/C) and to the U. S. Disbursing Office by the fastest available means, giving all facts known at the time. The following information should be included in this report:

For each Principal, Alternate, and Sub-Cashier, and any other person who knew or had access to the combination:
- full name;
- employment status (foreign service permanent, foreign service national, etc.);
- title; and
- complete office and home addresses (including telephone numbers).
The date the combination was set.
Full name, employment status, title, and office address of the person who actually set the combination.
Full description of how the combination was safeguarded (i. e., placed in sealed envelope, personally given by the cashier to the Regional/Post security Officer in the Embassy etc.)
Full description of the safeguarding facility, including brand name of safe and lock.
Diagram of office where safe was located, including a description of security, doors with dead-bolts, bars on windows, etc. Also, include a diagram of the entire office, showing location of cashier's office.
Available photographs.

The Location Manager should send a copy of the formal investigation report and a certified English translation to the Director, Compliance and Chief, Fiscal Services Branch as soon as possible.

Copies of all information sent to Washington and/or provided to investigative authorities, including evidence, memorandum of conversations, etc., should be kept by the Location Manager in a permanent file.

10.3 Review By Peace Corps/Washington

The Chief, Fiscal Services Branch, in consultation with the Office of Compliance, will determine the next course of action upon review of the facts in the case. This may include legal action against a person or persons responsible for theft or loss of funds.

10.4 Relief of Accountability

If the loss amounts to less than $500, the Director of Peace Corps may grant relief of accountability by administrative action, if appropriate and must require the cashier to replace the funds if the loss is the result of fault or negligence on the part of the cashier. Only the General Accounting Off ice (GAO) may grant relief of accountability where amounts exceed $500 (see 7 GAO 28.14). When the cashier is relieved of accountability for a loss by administrative action or by the GAO, the Fiscal Services Branch will prepare a voucher charging the office with responsibility for the imprest fund (see paragraph 9.1.).

10.4.1 Recovery of Loss

When it has been determined that a cashier is to be held responsible for a loss through his or her own fault or negligence, the Fiscal Services Branch and the Country Director must make every effort to recover the loss in accordance with MS 777. In the case of a cashier who is leaving Peace Corps employment, the missing funds may be withheld from the individual's final salary payment except as provided in MS 777, or in the case of a Volunteer, a hold may be placed on payment of the final readjustment allowance check. A claim against the individual will be established for uncollected amounts, in accordance with MS 777, Billing and Collection Procedures, Debts and Claims.

11.0 Replenishment 0f the Imprest Fund

To replenish an imprest fund, the principal class B cashier must collect all approved sub-vouchers (paid receipts) and prepare a reimbursement voucher (SF 1129, Attachment G or equivalent) to submit to an Authorized Certifying Officer (usually the Budget and Finance Officer at the U. S. Embassy). Once certified, the reimbursement is sent to the appropriate Disbursing Office for reimbursement. At posts serviced by RAMCs, the procedure may allow submission of check requests to the RAMC separately from submission of vouchers to the certifying officer. Cashiers should familiarize themselves and comply with the procedures established by the local disbursing office.

Reimbursement vouchers must be submitted at least weekly. If a Country Director or designee wishes to submit a reimbursement voucher less frequently an exception must be obtained from the Fiscal Services Branch. Exceptions will usually be granted only where fund activity is very low.

11.1 Procedures

The following steps are involved in obtaining reimbursement to replenish the imprest fund:

The cashier should number sub-vouchers sequentially at the time payment is made (starting with the number "1" at the beginning of each fiscal year). Indicate on the reimbursement voucher the inclusive subvoucher numbers and the period covered (see Attachment G). Except for the initial submission in each fiscal year, there should be no break in sub-voucher numbers on successive replenishment requests. On a separate sheet of paper, the subvouchers must be summarized by amount, object class code, and purpose code (Attachment H). A detailed listing of all subvouchers showing monetary amount (in currency used for the disbursement), purpose code and object class code should also be recorded and retained in the event claims for nonpayment are made (see Attachment I for example).
Cashiers in the U. S. must sign the original reimbursement voucher and enclose an SF 1166 Voucher and Schedule of Payments (attach small receipts, i. e., subvouchers, to a letter size sheet of paper). Overseas cashiers must prepare and submit reimbursement vouchers in accordance with procedures established by the Disbursing Office and Fiscal Service office. The total amount of subvouchers submitted with the reimbursement voucher must always equal the exact monetary value stated in the "AMOUNT" column of the reimbursement voucher.
Do not show any break in dates on successive reimbursement vouchers, even if the first subvoucher included in the period was not paid until after the period's starting date (i. e., state the period covered: 2 January 19-to 8 January 19_; 9 January 19_ to l5 January 19_, etc.).
The "status of fund" block on the reimbursement voucher must fully account for the total amount advanced to the cashier, except when fiscal servicing offices or disbursing offices have directed otherwise. The responsibility for funds advanced continues with the principle cashier until proper and acceptable accounting is made to the Disbursing Officer who made the advance or until another employee is appointed as the principal cashier, or person authorized to accept the funds (see paragraph 5.4.).
The Authorized Certifying Officer receiving the reimbursement voucher will examine the subvouchers and attached documentation. Any improper or incomplete subvouchers will be deleted from the replenishment and returned to the cashier for correction and resubmission on a subsequent reimbursement voucher, or will be disallowed.
When the Authorized Certifying Officer has approved the package, it is forwarded to the Disbursing Office. A reimbursement check (or checks) made out to the principal cashier is then sent to replenish the imprest fund.

11.2 Sub-Cashier Responsibility

At least once a month sub-cashiers must account for or give a report on the following to the principal class B cashier:

All subvouchers (paid receipts) on hand.
If there is no cash activity during the month, a signed statement showing the total amount advanced as of the last day of the month.

The subcashier should use the Subcashier's Monthly Statement of Accountability (Attachment J) to complete the above information. This enables the principal cashier to make necessary arrangements for replenishing the imprest fund.

12.0 Verification 0f Fund, Reconciliation and Audits

Routine reconciliation of imprest funds must be performed daily. Verification and audits of imprest funds enable Peace Corps management officials to determine whether cashiers are using the fund properly (i. e., not making unauthorized transactions), that all funds are properly accounted for, that the amount of the fund is not in excess of the cash requirements, and that procedures are followed to adequately protect the funds from loss or misuse.

The cashier reconciles funds by comparing the amount of cash and vouchers on hand to the amount accountable for. Verification of funds may be done through simple cash counts (see paragraph 12.2 below) or through more extensive audits as described in paragraph 12.3.

12.1 Responsibility of Cashier

12.1.1 Fund Reconciliation

A daily reconciliation of the status of the fund by the cashier is required and will improve fund control, as well as quickly identify any oversight or errors in transactions. Forms PC-224, Cash Count Form (Attachment L) and PC-223 Report of Imprest Fund Audit (Attachment K) or a similar form (such as RAMC-365, Attachment M) should be used.

12.1.2 Accountability Report

On the last workday of each month, the Reimbursement Voucher and/or Accountability Report, SF-1129 (Attachment G) or similar form signed by the principal class B cashier, must be sent to the Disbursing Officer or handled in accordance with Disbursing Officer instructions. This report serves as an accountability report and should be annotated to show the number and dollar value of disbursements made during that month. If the fund is small and only one replenishment request is made each month (if approved by Fiscal Services) this replenishment request can be used as the accountability report; it must be dated the last working day of the month. A detailed itemization of all outstanding advances should be included with this month-end report.

12.2 Fund Verification

A Fund Verification cash count will be performed at the direction of the location manager, or by his or her designee, at an unannounced time at least once each quarter. The cashier will be present during the count. A U. S. Government employee other than the principal, alternate, or sub-cashier will make the verification, and an additional U. S. Government employee witness should be present if the staff levels permit.

The fund verification will include the following, the sum of which must equal the amount advanced to the cashier:

A cash count.
The verification of advances to sub-cashiers, and other outstanding advances supported by interim receipts (other than travel advances). (Note that interim receipts, other than for cash advances to sub-cashiers, must be exchanged for receipts or cash within five working days, or the cashier may be held personally accountable for the advance).
The total of all paid subvouchers on hand. (The person[ s] verifying the fund should confirm that all paid subvouchers being held by the cashier are numbered sequentially from the first reimbursement voucher; that they are approved for payment by the employee delegated authority to approve payments; that there is evidence that the goods or services have been received; and that they are supported by proper documentation, i. e., receipts, original invoices, travel advance cards, etc., as required.)
The total of all reimbursement vouchers submitted but unpaid. (The amounts on replenishment vouchers must be verified with the fiscal support office.)

A record of the fund verifications for each fund (including subvouchers and other receipts on hand but not yet replenished), the date of the count, and the results, should be maintained on Form PC-223, Report of Imprest Fund Audit (see Attachment K) and PC-224, Cash Count Form (see Attachment L) or similar forms (e. g., RAMC 365 -Attachment M). Copies of the forms should be given to the Disbursing Officer who advanced the funds, to the cashier, and to the Location Manager who shall retain the records for audit purposes. To facilitate this review, a checklist is provided at Attachment N.

12.3 Annual Audit

An unannounced imprest fund audit must be conducted once a year and whenever there are new cashiers or new Location Managers. In general, an audit is a review of how the fund operates and should include a written narrative such as how often the fund is replenished, what the security arrangements are, how well the records are kept, etc. The following steps are involved in an annual audit:

The Location Manager is responsible for scheduling the annual audit (once every fiscal year) and choosing two auditors. The auditors should not be any one regularly involved with the imprest fund, but should understand the procedures and rules. If the Peace Corps staff is too small and there are no qualified U. S. Government agency employees nearby, available travel money can be used.
The audit procedures are the same as the steps listed under "VERIFICATION" (paragraph 12.2.). Peace Corps Forms PC-223 and 224 should be included with the auditors written report. Other check lists and audit instructions can be ordered from:

Director, Officer of Compliance (M/C)
Peace Corps, Washington D.C. 20526.
The auditors must send the original and two signed copies of their written narrative report, along with copies of PC Forms PC-223 and 224 to:

Accounting Division (M/FM/A)
Fiscal Services Branch
Peace Corps, Washington D.C. 20526.

A copy of the report and both forms will be sent to the cashier and the cashier's supervisor, usually the Country Director, the US Disbursing Officer and the Authorized Certifying Officer.

NOTE: An annual audit need not be performed if auditors designated by Peace Corps/Washington have conducted an audit during the calendar year. However, audits required because of change in personnel (i. e., cashier, Country Director) should be scheduled, as appropriate.

13.0 Changes in Personnel

When a change in the cashier is required, the Country Director should advise the Fiscal Services Branch, at least 10 calendar days before the effective date change, to allow time for processing. In the case of cashiers, the request for change should include the name, title, address, and employment status of the proposed new cashier, as well as the name of the individual whose designation is to be revoked. The request should also identify the cashier category recommended and the effective date of the change. An audit of the imprest fund must be undertaken whenever there is a change in the principal class B cashier or the Country Director.

13.1 Final Reimbursement Voucher

The outgoing cashier (or the present cashier, in the change of Location Managers) must prepare a final reimbursement voucher, SF-1l29. This voucher should close out all advances and receipts received since the last replenishment request was prepared. If advances or receipts remain open, an itemization for each balance should be made in the "Accounting Classification" section of the SF-1129. Two copies of this final SF-l129 should be forwarded to the Disbursing Office with an accountability report. If a replenishment is requested at the time of transfer, it will be prepared in the name of the incoming cashier but will carry a notation that this represents a transfer from the cashier surrendering the advance.

13.2 Transfer Reimbursement Voucher

When cashiers are changed, a transfer reimbursement voucher, SF-l129 is also prepared by the outgoing cashier. This voucher must clearly specify the status of all parts of the fund, including known losses. The new cashier acknowledges acceptance of the fund by signing the transfer reimbursement voucher. Overseas posts should comply with the specific requirements of their Disbursing Officer. If a loss has been reported against the previous cashier, the Fiscal Services Branch can request an advance from the Disbursing Office to restore the fund to the original amount. This restoration does not liquidate the loss; resolution of all losses must still be pursued.

13.3 Cancellation/Issuance of New Replenishment Checks

When replenishment checks are in transit and the cashier to whom the check is made payable has already transferred the fund, the check must be returned immediately to the Disbursing Office for cancellation and issuance of a new check to the new cashier, or endorsed to the new cashier by the outgoing cashier.

13.4 Relinquishment of Directives

The Country Director will ensure that the outgoing cashier will relinquish the Treasury Manual and other relevant directives to the new cashier.

14.0 Increase or Decrease in Amount of Fund

To meet changing requirements, the following rules apply to changes in the amount of imprest funds advanced to a cashier.

14.1 Increase or Decrease in Maximum Authorized Limit

If a change (increase or decrease) in the maximum authorized limit of an imprest fund is necessary, the Location Manager, or designee, may write or cable Fiscal Services Branch, PC/Washington. The Location Manager must inform Fiscal Services why a change is necessary, and, if the request is for an increase, when that increase will no longer be necessary. Cashiers will be notified of any approved changes on a new SF 211 forwarded to them.

14.2 Increase or Decrease of Amount Advanced Within the Maximum Limit

If the Location Manager or designee wants to change the amount advanced within the maximum limit authorized, the following steps are necessary.

14.2.1 Increase

Requests for an increase in the amount advanced (within the maximum limit authorized) should be made on the appropriate form as designated by the Disbursing Officer, with a copy forwarded to Fiscal Services Branch. It is not necessary to have for approval of Fiscal Services Branch to increase the amount of the advance as long as the change is within the already approved maximum authorized limit for the fund. The request for a change in the amount of funds advanced should be made directly to the U. S. Disbursing Officer.

14.2.2 Decrease

To decrease the amount kept in the fund, a cashier may simply submit a reimbursement voucher and request a replenishment smaller than the disbursements by entering the desired reduction under "Differences".

NOTE: The Location Manager should review the imprest fund every quarter to make sure the amount of cash on hand is neither too little nor too much considering the time required to receive a replenishment.

15.0 Special Requirements at End of Fiscal Year

15.1 Year End Voucher

At the end of each fiscal year each principal or alternate class B cashier and sub-cashier must liquidate all outstanding interim cash advances to other persons, including sub-cashiers, and prepare a replenishment voucher which includes all disbursements made through the close of business on the last day of the fiscal year. (Interim advances to sub-cashiers may be re-issued at the beginning of the new fiscal year, if appropriate. This may be handled as a paper transaction where physical separation precludes the actual liquidation of the advance.)

15.2 Data Required

Each Location Manager must submit the following report to the Chief, Fiscal Services Branch. This report must be submitted no later than 30 days after the close of the fiscal year.

A copy of the September 30 reimbursement voucher (without accompanying sub-vouchers);
A listing as of September 30, showing: -name and location of each principal class B cashier and alternate, and maximum advance and authority;
- name and location of each sub-cashier of the above class B cashiers;
- employment status of each cashier, alternate, and sub-cashier (e. g., U. S. direct hire permanent employee, Volunteer, volunteer leader, or direct hire foreign-service national);
- total amounts advanced (not the maximum limit authorized, unless identical) by the Disbursing Officer to each class B cashier or alternate in U. S. dollars and in foreign currency, indicating U. S. dollar equivalents at the current exchange rate;
- total amounts advanced at the time of the year end close-out by each class B cashier to each of the sub-cashiers in U. S. dollars and in foreign currency, indicating U. S. dollar equivalents at the current exchange rate;
- adjustments desired in maximum cash advance levels, or changes required in exceptions or authorizations as cited on SF-211 or its attachments;
- date last cash verification was performed;
- date last audit was performed and by whom;
- for any advances outstanding as of September 30, the name, amount, date, purpose and reason why not cleared or returned;
- status report on outstanding shortages, losses, or other irregularities for which relief has not been requested by post or provided through the Fiscal Services Branch; and
- average weekly replenishments for the past six months in local currency and U. S. dollar equivalency at actual exchange rates (a listing of the amounts in local currency and U. S. dollar equivalents for all replenishment vouchers showing dates, amounts in local currency and U. S. dollar equivalent during the past six months, should accompany this calculation).

16.0 Closing an Imprest Fund

To discontinue an imprest fund, the cashier will do the following:

Verify and reconcile the fund in the presence of a U. S. citizen employee who will sign the SF-l129 as a witness;
Prepare a final reimbursement voucher, indicating that the amount of the voucher is to be applied towards liquidation of the fund; and
Deposit the remaining cash and return uncashed checks to the Disbursing Office, and cite "close-out action" on the final reimbursement voucher. Cash is deposited and uncashed checks are returned in accordance with the Treasury Manual or the Disbursing Officer's directives (see section 0904 of the Treasury Manual for the procedures liquidating imprest funds).

16.1 Notification to Peace Corps/Washington

After completing the steps indicated above, the Country Director or his or her designee will notify the Fiscal Services Branch that a final accounting of the fund has been made and that the fund has been discontinued, citing the names, locations, and types of cashiers (principal, alternate, sub-cashier) whose designations must be revoked. A copy of the final reimbursement voucher, or any other document, indicating liquidation of the fund, or acknowledgment by the Disbursing Office that the funds have been returned and fully accounted for or both, will also be forwarded to Fiscal Services Branch for the official agency file.

17.0 Effective Date

This manual section takes effect on the date of issuance.

Disbursement Type	United States	Overseas
Routine Payments	$ 150	$ 250
Emergency Payments (see paragraph 6.2.1.)	$ 300	$ 1,500
Routine Travel Advances (see paragraph 6.2.2.)	$ 150	$ 500
Peace Corps Partnership (see paragraph 6.2.3.)	n/a	$ 500
Domestic Passenger Transportation (see paragraph 6.3.)	$ 100	$ 100
Excess Baggage Charges (for each part of a trip) (see paragraph 6.3.)	$ 25	$ 25