United States Department of Agriculture
Research, Education, and Economics
ARS * CSREES * ERS * NASS
Policies and Procedures
| Title: |
Collections |
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| Number: |
326.0 |
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| Date: |
3/16/90 |
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| Originating Office: |
Financial Management Division, Review and Analyses Branch |
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| This Replaces: |
322.1 Dated 2/6/81 |
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| Distribution: |
ARS Offices in Headquarters, Areas and Locations |
| This DIRECTIVE states policy and assigns
responsibilities for collecting and depositing all money collected by ARS employees. The
Financial Management Manual (FMM), Chapter 2600 provides specific instructions for
handling collections. |
1. ABBREVIATIONS
- FMD - Financial Management Division
- GAO - General Accounting Office
- TFM - Treasury Financial Manual
2. AUTHORITIES
- Title 7, GAO Manual, Section 10.3
- TFM Volume 1, Part 5, Section 3000
3. POLICY
It is ARS policy to:
- Maintain proper records and adequate physical control for all money collected for ARS.
- Designate in writing employees to serve as collection officials, who are responsible and
personally liable for receipt of and proper disposition of all funds coming into their
possession.
- Deposit promptly all collections received for ARS.
4. RESPONSIBILITIES
Director, Financial Management Division, will provide procedures for ARS to
ensure that:
- Collections are placed under proper safekeeping promptly upon receipt.
- Collections are promptly recorded in sufficient detail to readily identify the
collections if called upon to do so.
- Collections are transmitted to the U.S. Treasury lock box not later than 1 week after
receipt; or promptly returned to the sender if received in error.
- Collection officials properly account for all receipts and deposits.
- Proper control and accounting records are maintained for checks and moneyorders received
as bid deposits.
Area Administrative Officers and Director, Financial Management Division, will
approve in writing the designation or revocation of employees selected to serve as
collection officials of ARS for the organizations they service and Headquarters offices,
respectively.
Supervisors of Collection Officials will assure:
- Employees selected to handle collections are properly designated in writing to act as
collection officials.
- Designated collection officials understand that they are personally liable for, and must
account for the receipt of and proper disposition of all funds coming into their
possession. Failure to follow procedures or misuse of funds may result in
disciplinary/adverse action.
- Safekeeping facilities are provided for the collections, using the following guidelines:
- A safe or a locked fire-resistant file cabinet will be used as safekeeping facilities
for collections.
- The safekeeping facility may be used for storage of:
- Quasi-official funds (contributions to the Combined Federal Campaign, Employee's Welfare
Association, etc.), which must be separately stored and identified.
- Valuable official papers.
- The safekeeping facility may not be used for storage of:
- Personal funds or papers.
- Classified documents as defined by records security regulations.
- Safe combinations are changed when:
- An employee who knows the combination transfers or terminates service with the Agency.
- An employee who knows the combination no longer needs such knowledge to perform official
duties.
- The collection official or any other ARS manager determines it should bechanged to
improve the security and physical control over the funds.
Collection Officials will:
- Review collections for deposit to ARS or other U.S. Government accounts.
- Determine the proper disposition of the remittance(s).
- Issue and sign receipts for cash transactions using a brief memorandum to identify the
date of the remittance, the remitter's name, amount of cash received, purpose, etc.
- Assure the prompt recording of all collections in detail to readily identify the
collections if called upon to do so.
- Assure the prompt deposit of all collections without deduction for any charge or claim,
such as check or money order fees.
- Keep the money safe without:
- lending the money.
- using the money.
- depositing the money in a bank.
- exchanging the money for other amounts.
- commingling the money with personal funds
T. J. Clark
Deputy Administrator
Administrative Management