Staff Manual Guide 2310.5, Attachment B
RECOMMENDED CASHIER OPERATING PROCEDURES
Before processing any claim, verify that the payee and/or designee is an FDA employee by following the procedures in Staff Manual Guide 2310.5, paragraph 5 that apply to you.
1. TRAVEL ADVANCE (SF-108) (Minimum Advance $50.00)
a. Has the SF-1038 been signed by the claimant and the authorizing official?
b. Does the Travel Order (HHS-1) contain complete accounting information and is it signed by the recommending and authorizing officials?
c. Is the Travel Voucher (SF-1012) signed by the claimant and the authorizing official?
d. Have the traveler's previous advances been cleared or has a travel voucher been submitted?
e. If the traveler is a Diners Club Card holder or otherwise a frequent traveler, the advance should be 100% of "M&IE and other" costs only.
f. IF the traveler is not a frequent traveler and does not have a Diners Club Card, is the amount of the travel advance less than 80% of "M&IE and other," on the travel order? (The travel advance may not exceed 80% of "M&IE and other" unless the traveler is authorized to purchase his own airline ticket or if traveler is driving his own car.)
g. Has the claimant signed the Travel Advance Card (SF-1038) in the "Received Funds" (block 13) and the Travel Voucher (SF-1012) item 9C - Cash Payment Receipt?
h. The SF-1012 remains with the cashier's sub-vouchers, and the SF-1038 goes to the fiscal clerk in the Field or to Travel Audit in Headquarters.
i. Is time available to issue a check for this advance?
2. TRAVEL VOUCHERS (SF-1012)
a. Has the voucher been fully audited?
b. Is the voucher in the amount of $500.00 (in block #17d of SF-1012) or less? Only those vouchers claiming $500 or less may be paid via the imprest fund.
c. If traveler does not pick up the cash within 14 calendar days of notification that the voucher has been audited and is available with the cashier, the voucher should be returned to travel audit for issuance of a check. (Applies to Parklawn only.)
d. Amount to be paid is shown under item 17d "Net to Traveler."
3. EMERGENCY EMPLOYEE PAYMENTS
a. Verify that the following information is provided on the Emergency Payment Request (EPR) form:
1. signature of Administrative Officer authorizing the payment
2. the EPR claim number; and,
3. the name of the Headquarters Payroll Liaison employee providing approved information.
b. Never make more than one emergency employee payment to the same person for checks that have not come in the mail. The first time an emergency payment is made for a check missing in the mail, encourage the employee to switch to Electronic Deposit and caution that repeat emergency payments will not be made.
c. Only the claimant is authorized to present EPRs to the cashier for payment. Identification must be requested. The claimant must sign the EPR form in two blocks; one acknowledges the employee's obligation to repay the advance upon receipt of salary payment, and the other acknowledges receipt of the cash.
d. EPRs are not subject tot he $750 maximum limitation imposed on all other cashier payments.
e. A separate Reimbursement Voucher (SF-1129) must be prepared for emergency salary advances and submitted daily to the Fiscal Section for scheduling. A copy of the SF-1129 with a list of advances must be mailed to the Accounting Branch, (HFA-120), at the same time.
4. CLAIM FOR REIMBURSEMENT FOR EXPENDITURES ON OFFICIAL BUSINESS (SF-1164)
a. Verify that the following information is provided on the SF-1164:
1. accounting data;
2. present duty station (if different from mailing address);
4. points of departure and arrival, and mileage (refer to Staff Manual Guide, FDA 2341.1) if claim is for local travel; and,
5. approval signature.
b. The SF-1164 must be approved by an official who directed the employee to incur the expense or who otherwise has knowledge that the expenses were for official business and that any items purchased have been received.
c. Parking receipts must be attached witht he exception of parking meters. No reimbursement is allowed for parking at the duty station. If receipts are unavailable, have the authorizing official authorize payment without receipt. State "meter" on the SF-1164 for meter parking.
5. HONORARIUMS (Never Payable to Government Employees)
a. Is there a signed memo authorizing payment of honorarium stating person and amount to be paid attached? (Authorizing official should be the Center Executive Officer or Field Administrative Officer.)
b. Is payee's social security number and mailing address provided?
c. If payee is not a U.S. Citizen is this noted on SF-1164
6. MISCELLANEOUS PURCHASES
a. All original receipt(s) for purchases should be attached to the SF-1164 or HHS-393. The FDA official who initially approved the HHS-393 or SF-1164 must confirm that the goods or services purchased have been received by the vendor or his agent as evidence of payment and should be accompanied by an itemized listing of the articles or nature of the services purchased. If the signature of the vendor and/or a list of the articles purchased cannot be obtained, the employee should attach an Interim Receipt (SF-1165) to the original receipt(s). The SF-1165 should indicate the name of the vendor and the articles or services purchased and be signed by the employee.
b. Training Nomination and Authorizatio Claims must have a form HHS-350 attached. Mileage (as established in Staff Manual Guide, FDA 2341.1) is allowed only for training courses conducted during duty hours.
c. Registration claims must be accompanied by an Authorization to Attend Non-Government Sponsored Meetings (HHS-99). A receipt for registration must be attached and clearly marked "Paid."
NOTE:All documentation required for cash payments become sub-vouchers. The sub-vouchers are an accountable portion of the Imprest Fund. Each sub-voucher should be consecutively numbered in order or payment. At the beginning of each fiscal year the numbers will revert back to one (1). Immediately after payment, sub-vouchers and supporting documentation should be marked "paid." To guard against duplicate payments, copies of sub-vouchers and all supporting documentation should be kept to a minimum.