• Decrease font size
  • Return font size to normal
  • Increase font size
U.S. Department of Health and Human Services

About FDA

  • Print
  • Share
  • E-mail

Staff Manual Guide 2310.5 Attachment H


An annual report is required as of November 30 (due December 31) each year describing oversight of imprest fund activities, shortages, and irregularities. More than one cashier may be covered in a report, but each cashier's operation must be discussed separately. The purpose of this report is to insure that proper monitoring of cashier activities are correctly resolved. As a minimum, the report must include the following:

1. A discussion as to how many cash verifications had been made during the year for each cashier.

2. A discussion which focuses on separation of duties involving cash handling and payments by the cashier versus review and validation of the cashier's reimbursement vouchers.

3. A discussion as to whether the cashier's funds are sufficient or excessive (see I TFM 4-3000, section 3035).

4. A list of every shortage or irregularity, source of funds used to restore shortages, cause of problems, and actions taken to prevent recurrence of problems.

5. A discussion concerning the adequacy of security and safekeeping facilities which covers the security of the area within which a cashier must conduct business, the adequacy of the safe or other container, and the adequacy of separation and protection of the cashier's funds versus alternate's or sub-cashier's funds.