DoD Directives
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OFFICE OF THE SECRETARY OF DEFENSE |
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1950 DEFENSE PENTAGON |
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Administration |
May 18, 1987
Incorporating Change 1, September 12, 1991
ADMINISTRATIVE INSTRUCTION NO. 47
SUBJECT: Washington Headquarters Services Imprest Funds
References: (a) Administrative Instruction 47, subject as above, July 22, 1983 (hereby canceled)
(b) DoD Instruction 5100.71 "Delegation of Authority and Regulations Relating to Cash Held at Personal Risk Including Imprest Funds," March 5, 1973, as amended
(c) Federal Acquisition Regulation and Defense Federal Acquisition Regulation Supplement (FAR and DFARS)
(d) DoD Instruction 4515.14, "Washington Local Commuting Area," January 4, 1984
(e) Joint Travel Regulation, Volumes I and II
1. REISSUANCE AND PURPOSE
This Instruction reissues and updates reference (a) to provide policy, prescribe procedures, and assign responsibilities for establishing and operating imprest funds; and implements reference (b).
2. APPLICABILITY
This Instruction applies to the Office of the Secretary of Defense (OSD) and other DoD activities receiving accounting and other administrative support from the Washington Headquarters Services (WHS) (hereafter referred to collectively as "OSD Components").
3. DEFINITIONS
Terms used in this Instruction are defined in enclosure 1.
4. POLICY
It is OSD policy that imprest funds shall be used strictly to the greatest extent possible in accordance with the FAR and DFARS, reference (c).
5. RESPONSIBILITIES
5.1. The Director for Budget and Finance (B&F), WHS, shall approve the establishment of imprest funds, the amount of the funds, and requests for advances to imprest fund cashiers to hold cash at personal risk within the criteria established by this Instruction. Alternates shall receive funds from the primary cashier to be held at personal risk.
5.2. The Director forReal Estate and Facilities, WHS, shall administer the WHS imprest fund and make periodic reviews required by reference (b) and (c) to ensure the fund does not exceed actual needs.
5.3. The Heads of the Other OSD Components, or designees, shall administer their respective imprest funds.
6. PROCEDURES
6.1. Specific responsibilities of the imprest fund cashiers covering imprest fund purchases are outlined in the FAR and DFARS (reference (c)). However, each imprest fund cashier or alternate cashier shall be personally liable for cash shortages, erroneous payments, or misuse of funds.
6.2. If an alternate imprest fund cashier is appointed, funds shall be advanced by the primary cashier. Such funds shall remain the sole responsibility of the alternate imprest fund cashier and shall be maintained in a separate secure area.
6.3. Imprest funds are established according to reference (c), supporting finance office directives, and supplemented as follows:
6.3.1. Request for Establishment of, or Change in, Imprest Funds. This request is forwarded by the Head of the OSD Component concerned to B&F, WHS, for approval. The request shall recommend the authorized size of the fund and the estimated total amount of payments to be made each month. The total amount of payments made during each of the previous 6 months for an existing fund shall also be included. The recommended amount of the fund, not to exceed $5,000, shall be based on the estimated monthly activity. Replenishment vouchers shall be submitted from time to time to ensure continued operation of the fund considering processing time and administrative burden. However, replenishment vouchers shall be done at least once each month.
6.3.2. Approval of Requests and Authority to Hold Cash at Personal Risk. A memorandum of approval shall be written and include a statement authorizing the imprest fund cashier to hold cash at personal risk in an amount not exceeding the authorized size of the imprest fund. Such authority shall apply to the incumbent imprest fund cashier, the alternate imprest fund cashier, and their successors.
6.3.3. Appointment of Cashier. The Heads of the OSD Components shall approve the appointment and termination of appointment of imprest funds cashiers and alternate cashiers. Each such appointment and termination shall be evidenced by written orders. The appointment order shall be taken to the support finance office by the cashier for further instructions and advance of cash. A copy of the appointment or termination order shall be forwarded to:
Installation Accounting Division
Office of the Director for Budget and Finance
Washington Headquarters Services
Room 3B287, The Pentagon
Washington, DC 20301-1155
6.4. Conditions for Use of imprest funds follow:
6.4.1. Limit on Size of Payments. Payments from imprest funds shall not exceed the limits prescribed in reference (b), relating to cash held as personal risk including imprest funds. Purchases that exceed the prescribed limit shall not be broken down into several smaller purchases of less than said limit merely for the purpose of satisfying imprest fund requirements.
6.4.2. Authorized Payments. Any purchase from the imprest fund shall have the same procurement approval as when purchased through other means. Imprest funds may be used for procuring goods and services as prescribed in DoD Instruction 5100.71 (reference (b)). Additional examples of authorized purchases follow:
6.4.2.2. Reimbursement to employees for local travel expenses.
6.4.2.3. Reimbursement to employees not in a travel status for emergency telephone, telegraph, or mail registry expenses and other small parcel or message processors, such as courier services and express mail. Such claims shall be prepared and approved the same as local travel expenses.
6.4.2.4. After-hours training costs approved by the Director for Personnel and Security (P&S), WHS.
6.4.3. Unauthorized Payments. In addition to the restrictions imposed by subparagraphs 6.4.1. and 6.4.2., above, the imprest fund may not be used for:
6.4.3.1. Paying settlement charge accounts.
6.4.3.2. Travel advances and payments for temporary duty and permanent change-of-station.
6.4.3.3. Check-cashing purposes.
6.5. Operational procedures for imprest funds follow:
6.5.1. Advance of Funds. The imprest fund cashier either may reimburse employees for amounts paid by them for purchases authorized under subparagraph 6.4.2., above, or advance the cash necessary to consummate such purchases. Cash shall be advanced only on the day in which purchases are to be made unless there is a valid operational requirement for an earlier advance. Cash advances shall be settled immediately after the purchase and receipt actions are completed.
6.5.2. Procurement of Goods and Services
6.5.2.1. Requests shall be approved by the Heads of the OSD Components, or designees, before imprest fund payments are made. Procurement requests, when received by the cashier, shall contain the complete accounting classification to which the purchase shall be charged.
6.5.2.2. Requests may not be approved by the imprest fund cashier or alternate cashier.
6.5.3. Receipt of Goods and Services. All goods purchased through the imprest fund shall be delivered to the OSD Component property officer concerned. The receiving official shall enter the quantity received and shall sign and date the sales document (cash register tapes are not authorized) or Standard Form (SF) 1165, "Receipt for Cash -- Subvoucher." When services are involved, the individual who witnesses or has knowledge of the services may attest to the accomplishments of the services. When P&S, WHS, authorizes payment or reimbursement for tuition, books, or fees, the student shall attest to the receipt of training or books or both when being reimbursed. The person who receives the advance or who expends personal funds for the authorized purchase shall present the appropriate receipted sales slip or SF 1165 to the imprest fund cashier for settlement. At this time, any excess advance shall be returned or additional payment shall be made to the purchaser, as appropriate.
6.5.4. Payment of Local Travel Reimbursement to Other Than the Employee
6.5.4.1. Imprest fund payments for local travel shall be according to DoD Instruction 4515.14 and Joint Travel Regulation, Vols. I and II (references (d) and (e)).
6.5.4.2. When payment is made by the imprest fund cashier, upon written authorization, to a person other than the traveler, the person receiving the cash signs for the payment. This written authority shall be attached to the payment voucher.
6.5.5. Reimbursement of Imprest Fund
6.5.5.1. An original and three copies of SF 1129, "Cashier Reimbursement Voucher and/or Accountability Reports," with supporting documentation, shall be forwarded to the Finance and Accounts Division, B&F, WHS, for appropriate processing. A suspense memorandum copy shall be retained by the imprest fund cashier pending reimbursement of the fund. Upon receiving the reimbursement check, the imprest fund cashier shall annotate the suspense copy to show the voucher number and date of payment and file as required in subparagraph 6.6.2., below.
6.5.5.2. The Chief, Installation Accounting Division, B&F, WHS, or designee, is authorized to certify imprest fund reimbursement vouchers as correct and proper for payment.
6.6. Accounting of imprest funds follow:
6.6.1. Imprest Fund Cash Control. The following are under the control of the imprest fund cashier at all times and shall equal the total amount of the fund for which the cashier is accountable:
6.6.1.1. Subvouchers evidencing temporarily unreimbursed expenditures.
6.6.1.2. Interim receipts for cash evidencing the advance of funds to be used for making authorized purchases.
6.6.1.3. Uncashed U.S. Treasury checks issued in connection with the establishment or reimbursement of the fund.
6.6.1.5. Memorandum copies of vouchers submitted for the reimbursement of the imprest fund for which payment has not yet been received.
6.6.2. Files. A file of SF 1129s, with copies of subvouchers, shall also be maintained for a period of 1 year to facilitate determinations concerning the size of the imprest fund. The voucher copies in the memorandum file are to be destroyed in monthly increments.
6.7. Imprest funds shall be audited as follows:
6.7.1. The Department 1, 76th Airlift Division, Accounting and Finance Office, Bolling Air Force Base (AFB), shall examine supporting documentation, process the voucher, and reimburse the funds.
6.7.2. The Comptroller, 76th Airlift Division, Andrews AFB, shall perform unannounced audits and cash verifications at least quarterly.
7. EFFECTIVE DATE
This Instruction is effective immediately.
Enclosures - 1
E1. Definitions
E1. ENCLOSURE 1
DEFINITIONS
E1.1.1. Cash Held at Personal Risk. Cash kept on hand by imprest fund cashiers or alternate cashiers under authority of the DB&F, WHS, for the purpose of making miscellaneous cash payments is held at their own personal risk. Any shortages shall be made up from personal funds immediately.
E1.1.2. Imprest Fund. A fixed-cash fund, in the form of currency, coin, or Government checks, that had been advanced by a disbursing officer without charge to appropriation or fund account to an authorized cashier for cash payment purposes, as specified in the cashier's designation.
E1.1.3. Imprest Fund Cashiers and Alternates. Civilian employees (GS-5 or above) or military members (E-5 or above) designated by the head of the OSD Component concerned to perform limited types of cash transactions as agents for a disbursing officer. Imprest fund cashiers are authorized to make payments in cash for small purchases and other authorized transactions, but may not perform the additional duties of procurement approval or goods receipt officials. Alternate imprest fund cashiers may act only during temporary absences of regularly designated cashiers.
E1.1.4. Interim Receipt for Cash. A receipt for cash advanced by the imprest fund cashier to an individual authorized to pay for goods or services at the time of purchase or delivery. The interim receipt for the cash portion of SF 1165 is used for this purpose.
E1.1.5. Reimbursement Voucher. A voucher prepared for the purpose of reimbursing the imprest fund cashier for payments made from the fund. SF 1129 is used for this purpose.
E1.1.6. Sales Document. A supplier's invoice, sales ticket, packing slip, or any other sales instrument (cash register tape is not acceptable) containing the following minimum information:
E1.1.6.1. Supplier's name and address.
E1.1.6.2. List of items purchased.
E1.1.6.4. Unit price and extension.
E1.1.6.5. Cash discount, if any.
E1.1.6.6. Signature of vendor representative.
E1.1.7. Subvoucher. A document evidencing a payment made from an imprest fund that is used to support the reimbursement voucher. The following may be used as subvouchers:
E1.1.7.1. A sale document (see paragraph E1.1.6., above, this enclosure) for goods or services purchased for which payment has been made as evidenced by the signature of the vendor or an authorized representative.
E1.1.7.2. A receipted SF 1165. This form is used when a sales document is not available. It must contain the minimum information required in paragraph E1.1.6., above, this enclosure.
E1.1.7.3. SF 1164, "Claim for Reimbursement for Expenditures on Official Business." This form is used to reimburse employees for authorized local travel expenses and other authorized expenses, such as emergency telephone, telegraph, and mail registry costs.