Note: November 2022.
This Directive may no longer be current. Please check with the program office responsible
for this Directive to determine if there are any updates or if the Directive is no longer in use.
U.S. Coast Guard
Certifying and
Disbursing Manual
COMDTINST M7210.1C
November 2011
U.S. Department of
Homeland Security
United States
Coast Guard
DISTRIBUTION-SDL No. 160
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NON-STANDARD DISTRIBUTION:
Commandant
United States Coast Guard
2100 2
ND
ST SW STOP 7245
WASHINGTON DC 20593-7245
Staff Symbol: CG-84
Phone: (202) 372-3667
Fax: (202) 372-3945
COMDTINST M7210.1C
COMMANDANT INSTRUCTION M7210.1C NOV 14, 2011
Subj: U.S. COAST GUARD CERTIFYING AND DISBURSING MANUAL
Ref: (a) Government Travel Charge Card (GTCC) Program, COMDTINST M4600.14 (series)
1. PURPOSE. This Manual establishes official Coast Guard policies and procedures for the
administration of the Authorized Certifying Officer (ACO) Program, the Payment Approving
Official (PAO) Program, and the Imprest Fund Program, for both Headquarters and the field.
2. ACTION. All Coast Guard unit commanders, commanding officers, officers-in-charge, deputy/
assistant commanders, and chiefs of Headquarters staff elements shall comply with the provisions
of this Manual. Internet release is authorized.
3. DIRECTIVES AFFECTED. Certifying and Disbursing Manual, COMDTINST M7210.1B is
canceled.
4. MAJOR CHANGES. This revision updates Coast Guard Certifying and Disbursing policies
and procedures due to Modernization. Previous chapters 5 and 6 have been eliminated. Those
former chapters outlined the Coast Guard traveler’s check program and are now incorporated into
reference (a). The manual was generally rewritten in several sections for clarity. Overall
formatting has been modified to allow for searchable access for finding specific topics of
importance.
5. REQUEST FOR CHANGES. Units and individuals may recommend changes by writing via the
chain of command to Commandant (CG-84), U. S. Coast Guard; 2100 2ND ST SW STOP 7245;
WASHINGTON, DC 20593-7245.
COMDTINST M7210.1C
2
6. DISCLAIMER . This guidance is not a substitute for applicable legal requirements, nor is it itself
a rule. It is intended to provide operational guidance for Coast Guard personnel and is not
intended to nor does it impose legally-binding requirements on any party outside the Coast Guard.
7. RECORDS MANAGEMENT CONSIDERATIONS. This Manual has been thoroughly reviewed
during the directives clearance process, and it has been determined there are no further records
scheduling requirements, in accordance with Federal Records Act, 44 U.S.C. 3101 et seq.,
National Archives and Records Administration (NARA) requirements, and the Information and
Life Cycle Management Manual, COMDTINST M5212.12 (series). This policy does not have
any significant or substantial change to existing records management requirements.
8. ENVIRONMENTAL ASPECT AND IMPACT CONSIDERATIONS.
a. The development of this Manual and the general policies contained within it have been
thoroughly reviewed by the originating office and are categorically excluded under current
USCG categorical exclusion (CE) # 33 from further environmental analysis, in accordance
with Section 2.B.2 and Figure 2-1 of the National Environmental Policy Act Implementing
Procedures and Policy for Considering Environmental Impacts, COMDTINST M16475.1
(series).
b. This directive will not have any of the following: significant cumulative impacts on the human
environment; substantial controversy or substantial change to existing environmental
conditions; or inconsistencies with any Federal, State, or local laws or administrative
determinations relating to the environment. All future specific actions resulting from the
general policies in this Manual must be individually evaluated for compliance with the
National Environmental Policy Act (NEPA),Council on Environmental Policy NEPA
regulations at 40 CFR Parts 1500-1508, DHS and Coast Guard NEPA policy, and compliance
with all other environmental mandates.
c. Environmental considerations were examined in the development of this Manual and have
been determined not to be applicable.
9. FORMS AND REPORTS. The forms referenced in this Manual are available in USCG Electronic
Forms on the Standard Workstation or on the Internet: http://www.uscg.mil/forms//; CG Portal
https;//cgportal.uscg.mil/delivery/Satellite/CG611/FORMS and the Intranet at
http://cgweb.comdt.uscg.mil/CGForms.
S.P. METRUCK /s/
Assistant Commandant for Resources
RECORD OF CHANGES
CHANGE
NUMBER
DATE OF
CHANGE
DATE
ENTERED
BY
WHOM ENTERED
COMDTINST M7210.1C
i
CHAPTER 1
AUTHORIZED CERTIFYING OFFICERS/PAYMENT APPROVING OFFICIALS ..................... 1-1
1.1 Payment Certification Scope and Definition ........................................................................... 1-1
1.1.1 Background ............................................................................................................................. 1-1
1.1.2 Funds Covered ......................................................................................................................... 1-1
1.1.3 Applicability to Contracting Officers ...................................................................................... 1-1
1.1.4 References ............................................................................................................................... 1-1
1.2 Categories of ACOs ................................................................................................................ 1-2
1.2.1 ACO (Authorized Certifying Officer) ..................................................................................... 1-2
1.2.2 PAO (Payment Approving Official) ....................................................................................... 1-2
1.3 Responsibility/Liability of the ACO/PAO .............................................................................. 1-2
1.3.1 Responsibility .......................................................................................................................... 1-2
1.3.2 Liability ................................................................................................................................... 1-2
1.4 Designation of ACOs/PAOs .................................................................................................... 1-3
1.4.1 Designation .............................................................................................................................. 1-3
1.4.2 Who May be Designated an ACO/PAO .................................................................................. 1-3
1.4.3 Requesting Designation ........................................................................................................... 1-3
1.4.4 Notification of Designation ..................................................................................................... 1-5
1.4.5 Biennial Designation ............................................................................................................... 1-5
1.4.6 Duration of Authority .............................................................................................................. 1-5
1.4.7 Termination/Revocation of Authority ..................................................................................... 1-6
1.5 Certification of Payments ........................................................................................................ 1-6
1.5.1 Format & Requirements for Certification ............................................................................... 1-7
1.5.2 Supporting Documentation ..................................................................................................... 1-7
1.5.3 Alternatives Available for Information and Advice ................................................................ 1-7
1.6 Right to Decision from the Comptroller General .................................................................... 1-8
1.6.1 How to Obtain a Decision by the Comptroller General .......................................................... 1-8
1.6.2 Effect of Comptroller General’s Decisions ............................................................................. 1-8
1.6.3 Claims Denied for Payment By ACO/PAO ............................................................................ 1-8
1.6.4 ACO/PAO Correspondence and Claims ................................................................................. 1-9
1.7 Action Required When Improper Payments Are Discovered ................................................. 1-9
1.8 Relief From Improper Payments ............................................................................................. 1-9
1.8.1 Statutory Provision .................................................................................................................. 1-9
1.8.2 How Relief is Obtained ........................................................................................................... 1-10
Figure 1.1 Designation For Certifying Officer .................................................................................... 1-11
CHAPTER 2
IMPREST FUND AND CASHIER GENERAL INFORMATION .................................................... 2-1
2.1 Scope ..................................................................................................................................... 2-1
2.2 Authority ................................................................................................................................. 2-1
2.3 Definition of an Imprest Fund ................................................................................................. 2-1
2.4 Types of Imprest Funds ........................................................................................................... 2-1
COMDTINST M7210.1C
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2.5 Types of Cashiers .................................................................................................................... 2-1
2.6 Determination of Need and Location ...................................................................................... 2-2
2.7 How to Establish an Imprest Fund Afloat ............................................................................... 2-2
2.7.1 Monthly Disbursement Considerations ................................................................................... 2-3
2.8 How to Establish an Emergency Shore-Based Imprest Fund ................................................. 2-3
2.9 How to Close an Imprest Fund ................................................................................................ 2-4
2.9.1 Action by Cashier .................................................................................................................... 2-4
2.9.2 Action by FINCEN (OPA): ..................................................................................................... 2-5
2.10 Changing the Location of the Imprest Fund ............................................................................ 2-5
2.11 Designation of Principal, Alternate and Subcashiers .............................................................. 2-5
2.12 Revocation of Principal and Alternate Cashier Designation ................................................... 2-7
2.13 Responsibility/Liability of Imprest Fund Cashiers and Subcashiers ...................................... 2-7
2.14 Safeguarding the Fund ............................................................................................................ 2-9
2.14.1 Fund Activities ........................................................................................................................ 2-10
2.14.2 Supplemental Measures ........................................................................................................... 2-10
2.14.3 Combinations to Storage Containers ....................................................................................... 2-11
CHAPTER 3
COMMAND RESPONSIBILITIES FOR IMPREST FUND OPERATIONS ................................... 3-1
3.1 Audits of Imprest Fund Operations ......................................................................................... 3-1
3.2 Command Responsibility for Required Quarterly Audits ....................................................... 3-1
3.3 Procedures for Conducting Audits .......................................................................................... 3-2
3.3.1 Fund Operation ........................................................................................................................ 3-2
3.3.2 Evaluate Physical Security ...................................................................................................... 3-3
3.4 Surprise Audits By the Department of Homeland Security Office of Inspector General,
FINCEN (CC), and Compliance Teams .................................................................................. 3-4
3.5 Annual Command Review of Imprest Fund Cash Holdings ................................................... 3-4
3.6 Permanent and Temporary Increases to the Imprest Fund ...................................................... 3-5
3.6.1 Permanent Increase ................................................................................................................. 3-5
3.6.2 Temporary Increase ................................................................................................................. 3-5
3.7 Permanent and Temporary Decreases to the Imprest Fund ..................................................... 3-6
3.7.1 Permanent Decrease ................................................................................................................ 3-6
3.7.2 Temporary Decrease in Accountability ................................................................................... 3-6
3.8 Guidance for Cutters Entering Yards/Mission Effectiveness Periods (MEPS) Lasting
Three Months or Longer ......................................................................................................... 3-7
3.9 Unforeseen Absence of a Cashier ........................................................................................... 3-7
3.10 An Imprest Fund Physical Loss or Deficiency ........................................................................ 3-8
3.10.1 Investigation Requirements ..................................................................................................... 3-9
3.11 Relief for Physical Loss or Deficiency ................................................................................... 3-10
3.11.1 Relief of Liability .................................................................................................................... 3-10
3.11.2 Endorsement Considerations ................................................................................................... 3-11
3.12 Overages of Cash Holdings ..................................................................................................... 3-11
3.13 Sudden Destruction of Funds .................................................................................................. 3-12
3.14 Cash Disbursement Approving and Authorizing Officials ..................................................... 3-12
3.15 Cash Purchases ........................................................................................................................ 3-12
COMDTINST M7210.1C
iii
CHAPTER 4
CASHIER RESPONSIBILITIES FOR IMPREST FUND OPERATIONS ....................................... 4-1
4.1 Cashier Accounts and Records ................................................................................................ 4-1
4.1.1 Required Accounts .................................................................................................................. 4-1
4.1.2 Posting Accounts ..................................................................................................................... 4-1
4.1.3 Cash Disbursement Log .......................................................................................................... 4-1
4.1.4 Records .................................................................................................................................... 4-1
4.1.5 Disposition of Records ............................................................................................................ 4-2
4.2 Accountability Reports ............................................................................................................ 4-2
4.2.1 Monthly ................................................................................................................................... 4-2
4.2.2 Daily ........................................................................................................................................ 4-2
4.3 Cash Limitations and Obtaining Cash ..................................................................................... 4-2
4.3.1 Cash Limitation ....................................................................................................................... 4-2
4.3.2 Amount of Cash ...................................................................................................................... 4-3
4.3.3 Handling Cash ......................................................................................................................... 4-3
4.3.4 Counterfeit Currency ............................................................................................................... 4-3
4.4 Transfer of Accountability ...................................................................................................... 4-3
4.4.1 Under Normal Relief and Detachment of Principal Cashier ................................................... 4-3
4.4.2 Relieving Cashier .................................................................................................................... 4-4
4.5 Transfer of Accountability to Alternate Cashier from Principal Cashier ................................ 4-4
4.5.1 Absence of 15 Days or Less .................................................................................................... 4-4
4.5.2 Absence of More Than 15 Days .............................................................................................. 4-4
4.6 Cash Advance to Alternate or Subcashier ............................................................................... 4-5
4.6.1 Action by Principal Cashier .................................................................................................... 4-5
4.6.2 Action by Alternate or Subcashier .......................................................................................... 4-5
4.6.3 Action by Principal Cashier on Return of Cash Advance ....................................................... 4-5
4.7 Imprest Fund Replenishment .................................................................................................. 4-6
4.7.1 Principal Cashier ..................................................................................................................... 4-6
4.7.2 Alternate and Subcashiers ....................................................................................................... 4-6
4.8 Disbursement of Cash ............................................................................................................. 4-7
4.8.1 General .................................................................................................................................... 4-7
4.8.2 Authorizing Officials ............................................................................................................... 4-8
4.8.3 Cashier Responsibilities .......................................................................................................... 4-8
4.8.4 Purchases ................................................................................................................................. 4-8
4.8.5 Travel Reimbursements ........................................................................................................... 4-10
4.8.6 Emergency Travel Advances .................................................................................................. 4-10
4.8.7 Commissary Items ................................................................................................................... 4-10
4.8.8 Mass Transit Fare Benefit Program Reimbursements ............................................................. 4-10
4.9 Doubtful Transactions ............................................................................................................. 4-10
4.10 Numbering Subvouchers ......................................................................................................... 4-11
4.11 Employee/Member Representative ......................................................................................... 4-11
4.12 Refunds From Vendors ........................................................................................................... 4-11
4.13 Cashing Personal or Government Checks ............................................................................... 4-11
4.13.1 Afloat and Remote Units ......................................................................................................... 4-11
COMDTINST M7210.1C
iv
4.13.2 Endorsing Checks .................................................................................................................... 4-12
4.13.3 Personal Checks not Honored by a Bank ................................................................................ 4-12
4.14 Foreign Disbursing .................................................................................................................. 4-13
4.14.1 Authority for Procurement of Foreign Currency ..................................................................... 4-13
4.14.2 Limitation on Amount ............................................................................................................. 4-13
4.14.3 Foreign Coins .......................................................................................................................... 4-13
4.14.4 Methods of Procurement ......................................................................................................... 4-13
4.14.5 Disposition of Foreign Funds .................................................................................................. 4-14
4.14.6 Exchange of Personal Funds ................................................................................................... 4-15
4.14.7 Foreign Currency Holdings ..................................................................................................... 4-15
4.14.8 Recording Disbursements of Foreign Currency ...................................................................... 4-16
4.14.9 Annual Revaluation of Foreign Currency ............................................................................... 4-16
4.14.10 Reporting Annual Revaluation of Foreign Currency ......................................................... 4-16
4.14.11 Accounting for Gains and Deficiencies ............................................................................. 4-16
COMDTINST M7210.1C
1-1
CHAPTER 1 AUTHORIZED CERTIFYING OFFICERS/PAYMENT
APPROVING OFFICIALS
1.1 Payment Certification Scope and Definition
1.1.1 Background
In the early years of the U. S. Government, taxpayer funds were often physically held by
disbursing officers who personally made payment for obligations incurred by the Government.
These officers were periodically required to make their accounts available for audit and were
required to pay any shortages from their own pockets. Over time, physical control of funds
primarily became a Department of the Treasury (DOT) function. Officials in each Federal agency,
however, were appointed to examine and approve demands for payment. This process is known as
"payment certification" and the officials so appointed are known today as "Authorized Certifying
Officers (ACOs)" and “Payment Approving Officials (PAOs).” Most ACOs/PAOs are employed
at the Coast Guard Finance Center (FINCEN), Pay and Personnel Center (PPC), Aviation
Logistics Center (ALC), and the Surface Forces Logistics Center (SFLC) although there are a
number of ACOs/PAOs performing specific certification duties elsewhere in the Coast Guard.
1.1.2 Funds Covered
ACOs are primarily responsible and accountable for payments to be made from appropriated
funds. Funds obtained from non-Government sources (e.g. user receipts) or funds held in trust
(e.g. Cadet Trust Fund) are also considered accountable. The term "Federal Funds" is often used
to describe this larger grouping of accountable monies. The same certification rules, procedures,
and liabilities are in force for all "Federal Funds."
1.1.3 Applicability to Contracting Officers
Although warranted contracting officers often approve invoices in the course of their duties, they
are not considered certifying officers unless also appointed as an ACO in accordance with Title 31
U.S. Code.
1.1.4 References
The information contained herein summarizes and implements guidance found in the U.S.
Government Accountability Office (GAO) publication “Principles of Federal Appropriations
Law,” Volume II (3rd edition) Chapter 9. This book is commonly referred to as “The Red Book.”
New ACOs and PAOs should carefully review the publication before accepting their
appointments. This publication can be requisitioned from the following sources:
THE SUPERINTENDENT OF DOCUMENTS
US GOVERNMENT PRINTING OFFICE
PO BOX 371954
PITTSBURGH PA 15251-7494
or, contact the GPO’s Washington, DC office at: (202) 512-1800
COMDTINST M7210.1C
1-2
1.2 Categories of ACOs
The Coast Guard designates two categories of certifying and approving officials.
1.2.1 ACO (Authorized Certifying Officer)
An ACO is a designated official who certifies vouchers upon which disbursements shall be made
and who has authority to deal directly with the U. S. Treasury for certification and release of
payments.
1.2.2 PAO (Payment Approving Official)
A PAO is a designated official who certifies vouchers/transactions upon which disbursements
shall be made but who is only authorized to certify certain types of payments directly to an ACO
at FINCEN or PPC.
1.3 Responsibility/Liability of the ACO/PAO
1.3.1 Responsibility
An ACO/PAO is responsible for the accuracy and legality of all payments that he or she approves
that are made from Federal funds. 31 U.S.C. § 3528 specifically states that an ACO/PAO is:
a. Responsible for any errors in certified payments;
b. Responsible for making sure that the facts presented in certified documents are complete
and accurate;
c. Responsible for illegal, improper, or incorrect payments made by the Federal Government
because an ACO/PAO has made false, inaccurate, or misleading certifications;
d. Responsible for any payments made that are prohibited by law and that do not represent
legal obligations under the appropriations or funds involved.
In addition, an ACO/PAO is responsible for proper record keeping (for example, ledger, receipts,
monthly reports, and audit paperwork).
1.3.2 Liability
a. ACOs/PAOs are liable for improper payments that they certify. Accountability for public
funds generally rests with the officer who certifies vouchers for payment. 31 U.S.C. §3528
specifically states that an ACO is held accountable for, and is required to make good to the
United States the amount of any illegal, improper, or incorrect payment resulting from any
false, inaccurate, or misleading certificate made. The ACO/PAO is also liable for any
payment prohibited by law or which did not represent a legal obligation under the
appropriation or fund involved.
If a loss occurs for which the ACO is liable, but there is no formal request for relief, refer
to section 1.7.2 of this chapter for procedures on obtaining relief. If relief is requested and
denied, the ACO becomes indebted to the United States for the amount involved. The
Coast Guard must then initiate collection action against the ACO in accordance with the
COMDTINST M7210.1C
1-3
law. The ACO may also have his or her personal evaluations (OER/Civilian Performance
Appraisal/Enlisted Performance Evaluation Form) reflect such an action.
b. PAOs have the same level of financial liability as an ACO. If a PAO erroneously certifies
a document/voucher to an ACO that results in an improper or illegal payment, then the
PAO is fully accountable and should expect to reimburse the Government for any financial
loss, unless relief is granted.
1.4 Designation of ACOs/PAOs
1.4.1 Designation
Under 31 U.S.C. § 3321, except as provided by another law, only officers and employees of the
Department of Homeland Security (DHS) designated by the Secretary of DHS as disbursing
officials may disburse public money. For economy and efficiency, the Secretary may delegate the
authority to disburse public money to the offices and employees of other executive agencies. The
Secretary of DHS has delegated to the Coast Guard Commandant the authority to designate
disbursing officers.
1.4.2 Who May be Designated an ACO/PAO
Commissioned or warrant officers, chief and first class petty officers, and civilian employees GS-7
or above may be designated as an ACO/PAO. Second class petty officers may also be designated
as ACOs/PAOs for routine military payroll transactions (currently PMIS/JUMPS). However, if
such person is also a procurement officer, that person shall not be permitted to sign receiving
reports. Requests for exceptions to the grade/rank restrictions must be made to FINCEN (CC) or
to the PPC for payroll PAOs. An ACO/PAO may not re-delegate this authority.
1.4.3 Requesting Designation
All ACOs/PAOs shall either be designated through FINCEN or the PPC. Designations are
formally processed through the Department of Treasury using the FMS 210CO form (see Figure
1.1). For PPC designations, the PPC shall nominate and designate their own ACO/PAO
personnel, including personnel attached to their command who approve vouchers within the
Travel Liquidation Certification program (TLC). In addition, the PPC shall designate all PAO
personnel at the Pay & Personnel Centers (PPCs) for military payroll. Copies of ACO/PAO
designations processed by the PPC shall be forwarded to FINCEN (CC), and shall include the
information and documentation specified below in subparagraphs a. through f, Section II. The
PPC can only designate ACOs for Pay Vouchers and PAOs for Pay and Travel vouchers. For
FINCEN designations, the Finance Center shall coordinate nomination requests for all non-PPC
designated commands. Requests shall be forwarded via letter to FINCEN (CC) for consideration,
and shall include the following information and documentation:
a. Name, grade/rank, and employee ID number of nominee;
b. Permanent duty station of nominee;
c. Type of designation (ACO) requested;
COMDTINST M7210.1C
1-4
d. Class of vouchers to be certified. Specific vouchers must be listed. The words "ALL
VOUCHERS" are not acceptable. Contact FINCEN (CC) for list of document types. For
Standard Operating Procedures (SOP) website, visit: http://www.fincen.uscg.mil/sop.htm
(Chapter 12).
e. Location of the servicing Treasury Regional Financial Center (RFC). Include only when
requesting designation for an ACO; and
f. For ACOs, submit an FMS 210CO form with blocks I, II, III, and VII completed for each
nominee to FINCEN along with the nomination letter. PPC-designated ACOs shall submit
their completed FMS 210COs to the PPC. FMS 210CO forms are valid for two years or
when the designation is terminated, revoked, or amended. This normally occurs when the
ACO is transferred, resigns or is reassigned. For military payroll PAOs, submit Coast
Guard Form CG-7421B to the PPC.
For illustrative purposes the FMS 210CO form sections and information are outlined below.
Section I - Designation and Redesignation
List all Agency Location Codes for which there is a request for authority to act as an ACO.
For example:
7006-00-00 ......FINCEN
7006-00-06 …..PPC Active/Reserve Pay
7006-00-05 ......PPC Retired Pay
7006-00-04 ......Yard/SFLC
7006-00-01 ......Academy/Cadet Fund & Gift Fund
7006-00-03 ......ALC (Aviation Logistics Center)
Mark original designation if this is your first designation, and redesignation if renewing your
current designation.
Mark the types of functions that will be certified.
Section II - Designee
a. Name should be typed to match signature;
b. Title & effective date;
c. Agency - Department of Homeland Security;
d. Bureau - U. S. Coast Guard;
e. Division - Unit's Name; and
f. Phone.
COMDTINST M7210.1C
1-5
Section III - Signature Sample of Designee
Sign in black or blue ink only. No erasures or corrections shall be accepted.
Section IV
To be filled out by FINCEN (CC) or Pay & Personnel Center (PPC).
Section V
Only if an ACO is being revoked.
Section VI
Return address of designator. To be filled out by FINCEN (CC) or PPC.
Section VII
Mark all disbursing offices that will be used.
1.4.4 Notification of Designation
Notification to the Nominee: FINCEN (CC) or PPC (MAS) shall issue a letter authorizing the
nominee to act as an ACO or PAO. Notification to Treasury Regional Financial Center (RFC):
FINCEN (CC) or PPC shall furnish the RFC with the original FMS-210CO form. Figure 1.1 is a
sample of an FMS-210CO form, Designation for Certifying Officer.
Nominees shall not certify vouchers prior to being approved for designation as an ACO/PAO.
Requests for designation shall be submitted in advance to allow for any possible revocation of the
nominee’s ACO/PAO status.
1.4.5 Biennial Designation
All designated ACOs must submit FMS 210 forms every two years from the effective date of their
designation.
1.4.6 Duration of Authority
Authority to act as an ACO/PAO remains in effect for two years unless revoked. Each ACO must
be re-designated (i.e. a new FMS 210 form must be submitted to either the FINCEN or to the PPC
two years from the last FMS acceptance date. All PAOs must be re-designated annually by 1
September). Non-payroll PAOs shall identify to FINCEN (CC) those personnel who are currently
designated, and will continue to be designated PAOs for the duration of the subsequent fiscal year.
Payroll PAOs shall be re-designated in accordance with Chapter 1 of the Personnel and Pay
Procedures Manual, PPCINST M1000.2 (series).
COMDTINST M7210.1C
1-6
1.4.7 Termination/Revocation of Authority
Commanding Officers shall notify FINCEN (CC) when an ACO/PAO is transferred and/or duties
of an ACO/PAO are terminated, for any reason, citing the effective date and a completed FMS
210COform revoking the ACO. (PAOs require a termination letter only). Military payroll PAOs
are automatically terminated upon transfer.
1.5 Certification of Payments
Transactions must be examined for legality under the statutes and regulations governing the
various expenditures and for validity under general provisions of law. ACOs utilize rulings of the
Comptroller General of the United States, to support transaction certifications. When a decision of
general application is made by the Comptroller General, Commandant (CG-84) shall make
appropriate distribution to ACOs for information and guidance.
Refer doubtful claims or sections of law not clearly covered by published decisions or Coast
Guard instructions to the Comptroller General for decision. Forward these requests via the chain
of command to Commandant (CG-84). Refer to Section 1.6.1 for procedures on submitting
requests for Comptroller General decisions. Forward doubtful vouchers to Commandant (CG-84)
via FINCEN (CC) for a determination. If the claim concerns the entitlements of military
personnel (e.g. travel and transportation, pay and allowances, etc.) forward the claim to
Commandant (CG-84) via Commandant (CG-122) (Office of Military Personnel) for a
determination.
For purposes of settling the type of claims described in these sections relating to entitlements of
military personnel, the Claims Division of Defense Office of Hearings and Appeals (DOHA)
succeeded to the functions of the Comptroller General (who heads the GAO) and the GAO. In
1995-1996, Congress transferred the Comptroller General's authority to settle general claims and
other matters to the Director of the Office of Management and Budget (OMB), the Secretary of
Defense, the Director of the Office of Personnel Management, the Administrator of General
Services, and other officials. The authority received by the Secretary of Defense concerning
claims and waiver applications was further delegated to DOHA. Policies and responsibilities
related to the settlement of claims are set forth in Department of Defense Directive 1340.20 (July
14, 2003), which is codified in the Code of Federal Regulations at 32 C.F.R. Part 281. Detailed
procedures related to the settlement of claims is set forth in Department of Defense Instruction
1340.21 (effective May 12, 2004), which is codified in the Code of Federal Regulations at 32
C.F.R. Part 282. Policies and responsibilities for considering applications for waivers of debts
resulting from erroneous payments of pay and allowances (including travel and transportation
allowances) to or on behalf of members of the Uniformed Services and civilian Department of
Defense employees, is set forth in Department of Defense Directive 1340.22 (January 8, 2005).
Policies and responsibilities for considering applications for waivers of debts resulting from
erroneous payments of pay and allowances (including travel and transportation allowances) to or
on behalf of members of the Uniformed Services and civilian Department of Defense employees
are set forth in Department of Defense Directive 1340.22 (January 8, 2005), which is codified in
the Code of Federal Regulations at 32 C.F.R. Part 283. Detailed waiver procedures for debts
resulting from erroneous pay and allowances are set forth in Department of Defense Instruction
1340.23 (February 14, 2006), which is codified in the Code of Federal Regulations at 32 C.F.R.
Part 284.
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In no case shall an ACO, PAO, or approving official approve his or her own claim. In cases where
an alternate ACO is not assigned, the ACO shall forward his or her voucher to the FINCEN ACO
for certification.
1.5.1 Format & Requirements for Certification
ACO certification may be done electronically or manually. For electronic certifications, the
system must capture the ACO’s name and date of certification. For manual certifications, the
following apply:
a. The required certificate is pre-printed on prescribed payment documents.
b. Use the title "Authorized Certifying Officer" when certifying payment vouchers and
schedules.
c. The ACO's name and date of certification must be typed or printed below the ACO's
official signature on payment documents.
1.5.2 Supporting Documentation
Payment requests submitted without supporting documentation (vouchers) are made at the
ACO’s/PAO's own risk. Failure to include supporting documentation may increase the danger of
making an illegal disbursement of funds.
Unless otherwise provided by law, a signed document by an ACO/PAO that represents a complete
record of a transaction must include evidence for each transaction that requires payment from the
Treasury. Such documents shall be signed by an authorized person who has knowledge of the
facts or who has verified the facts supporting payment. If the facts presented do not justify
payment, a reasonable explanation for the submission or further evidence shall be requested.
1.5.3 Alternatives Available for Information and Advice
The ACO/PAO may find it necessary to seek additional assistance in certain cases presented for
certification. Non-certification by an ACO/PAO should not be based upon a lack of knowledge or
an unwillingness to obtain advice from proper authority.
1.5.3.1 Areas of Doubt
When there is reasonable doubt concerning payment, and justification exists as to the
propriety of a claim, refer the claim via the chain of command to Commandant (CG-84) for
payment or advice. Forward all claims, except entitlements of military personnel (e.g.
travel and transportation, pay and allowances, retired pay, leave, survivor benefits, etc.) via
Commandant (CG-122) (Office of Military Personnel). If the doubt is substantiated,
Commandant (CG-84) refers non-military entitlement claims to the U.S. Government
Accountability Office (GAO) for guidance on settlement or decision following the
procedures in Section 1.6.1 of this Manual.
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1.5.3.2 Areas of Policy
When there is doubt about interpretation of an implemented regulation, or clarification is
needed on a policy matter, forward a letter request via the chain of command to
Commandant (CG-84) who shall then review the policy for conformity to public law,
previous Comptroller General decisions, court rulings, or Coast Guard regulations. If
uncertainty remains after the review, Commandant (CG-84) may refer non-military
entitlement claims to the Comptroller General for determination.
1.6 Right to Decision from the Comptroller General
This right provides the ACO/PAO a means of protection against certification of vouchers which
may prove to be illegal. Under 31 U.S.C. § 3529, an ACO/PAO may request advisory guidance
from the Comptroller General for non-military entitlement claims on any question of law involved
in the payment of vouchers presented to the ACO/PAO for certification. The statute does not
provide this right for questions of law pertaining to payments that have already been made or for
those based on hypothetical cases.
1.6.1 How to Obtain a Decision by the Comptroller General
Send a letter of request along with the voucher for payment and the original of each supporting
document involved, to the Comptroller General via Commandant (CG-84), stating that the claim is
doubtful and payment shall not be made. Copies of all documents submitted shall be maintained
by the ACO/PAO requesting the decision. All material evidence of the case, the specific point
upon which the decision is desired, and the reason for requesting the decision must be clearly
stated in the request.
1.6.2 Effect of Comptroller General’s Decisions
The decisions of the Comptroller General are binding in the audit of accounts containing the
payment. The principle enunciated in a decision applies to all other cases under the statutes.
1.6.3 Claims Denied for Payment By ACO/PAO
When a claim/voucher presented to the ACO/PAO cannot be certified for payment, the ACO/PAO
notifies the member or unit, as appropriate, by letter, which states the reason the payment cannot
be made, citing a reference when relevant. Advise the member that if not satisfied with the denial,
a request for further review may be forwarded to Commandant (CG-84). If the member is still not
satisfied after a review by Commandant (CG-84), submit the claim to one of the following groups
(depending on who and what the claim/voucher is for):
a. If the claim in question is a procurement voucher forward via Commandant (CG-84) to
the following address for further consideration:
DEPARTMENT OF THE TREASURY
FINANCIAL MANAGEMENT SERVICE
JUDGMENT FUND BRANCH
PRINCE GEORGE'S METRO CENTER 2
3700 EAST-WEST HIGHWAY MAIL STOP 6E15
HYATTSVILLE MD 20782
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b. If the claim concerns the entitlements of military personnel (e.g. travel and
transportation, pay and allowances, retired pay, leave, survivor benefits, etc.) forward
via Commandant (CG-122) (Office of Military Personnel) to the following address for
further consideration:
CHAIRMAN CLAIMS APPEAL BOARD
DOD LEGAL SERVICES AGENCY
DEFENSE OFFICE OF HEARING AND APPEALS
PO BOX 3656
ARLINGTON VA 22203-0656
All claims must be forwarded via the chain of command, including the ACO/PAO, for
endorsement, and Commandant (CG-84) or Commandant (CG-122) for control purposes.
1.6.4 ACO/PAO Correspondence and Claims
Forward all letters claims from ACO/PAOs via the chain of command. If the ACO/PAO is the
subject of an investigation, use an alternate ACO/PAO to forward the claim to avoid any
appearance of a conflict of interest. If an alternate is not available, forward a personal claim via
the chain of command to Commandant (CG-84).
1.7 Action Required When Improper Payments Are Discovered
The Coast Guard has an inherent duty to immediately attempt to recover improper payments from
the payee or, if necessary, from the ACO/PAO. Attempts to recover must begin immediately upon
discovering an improper payment. Units should refer to the Coast Guard Claims and Litigation
Manual, COMDTINST M5890.9 (series) for guidance.
If recovery is not completed within two years of the date the improper payment or loss was
discovered, the command to which the ACO/PAO is attached must file a report with the U.S.
Government Accountability Office (GAO), in accordance with Title 7 (Fiscal Guidance), Chapter
8 of the GAO Policies and Procedures Manual for Guidance of Federal Agencies. Reports need
not be submitted to GAO for physical losses (usually cashiers are involved) of less than $3K;
check losses (cases where a second check is issued and both checks are negotiated) of less than
$3K; erroneous or overpayments of less than $3K (resulting from mechanical or clerical error);
and, improper payments of less than $100.
1.8 Relief From Improper Payments
1.8.1 Statutory Provision
Under the authority of 31 U.S.C. § 3528, the Comptroller General, under certain conditions, is
authorized to relieve a certifying officer of responsibility for illegal, improper, or incorrect
payments discovered in the audit of the ACO's accounts.
Under the authority of 32 CFR 284.4, Defense Office of Hearings and Appeals (DOHA), under
certain conditions for military entitlements is authorized to relieve a certifying/payment officer of
responsibility for illegal, improper, or incorrect payments discovered in the audit of the
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ACO's/PAO’s accounts.
1.8.2 How Relief is Obtained
The GAO shall accept relief requests either from the ACO/PAO or from the agency on behalf of
the ACO/PAO. ACOs/PAOs who incur substantial financial liability are urged to consult with
private legal counsel prior to drafting a relief request. Requests shall be forwarded via the chain of
command and Commandant (CG-84) to:
OFFICE OF THE GENERAL COUNSEL
US GOVERNMENT ACCOUNTABILITY OFFICE
441 G ST NW
WASHINGTON DC 20548-0002
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Figure 1.1 Designation For Certifying Officer
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CHAPTER 2 IMPREST FUND AND CASHIER GENERAL
INFORMATION
2.1 Scope
This chapter provides the authorities, policies, and procedures regarding the establishment and
management of imprest funds.
2.2 Authority
Title 31 U.S.C. § 3321(b) provides that, for economy and efficiency, the Secretary of the Treasury
may delegate the authority to disburse public money to officers and employees of other Federal
agencies. The Commandant has been delegated the authority to establish imprest funds within the
Coast Guard. The Commandant has further delegated this authority to FINCEN (CC). The
definitions of various types of cashier refer primarily to the use of “imprest funds.”
2.3 Definition of an Imprest Fund
An imprest fund is a fixed cash fund, in the form of currency, coin, or Government check. The
fund is advanced by an official Government disbursing officer, with charge to an appropriation or
fund account, to a duly authorized custodian for cash disbursements or for other purposes
requiring cash as specified in this Manual. Coast Guard imprest funds are revolving types,
replenished to the fixed amount as spent or used.
2.4 Types of Imprest Funds
a. Class A (General) imprest funds are advanced on a "need" basis as opposed to a "fixed"
basis.
b. Class A (Limited) imprest funds are advanced on a "fixed" basis as opposed to a "need"
basis.
c. Class B imprest funds are advanced on a "fixed" basis and are authorized to have
designated subcashiers.
d. Class A or B funds may transfer monies to another imprest fund when the requesting fund
is in need of "fast" cash to satisfy an approved (FINCEN (CC)) temporary increase.
2.5 Types of Cashiers
a. A Class A principal cashier is a designated individual who receives advance funds and is
accountable in the cashier's own name but who has no authority to advance funds to any
other cashier except to an alternate.
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b. A Class B principal cashier is a designated individual who receives advance funds, is
accountable in the cashier's own name, and who is authorized to advance funds to a
subcashier as well as to an alternate.
c. Class A or B alternate cashiers are individuals who are authorized to act in the same
manner as principal cashiers; however, this is true only during the absence of the principal
cashier. When the principal cashier can no longer maintain normal cashier operations due
to the volume of transactions, the principal and alternate cashier may operate
simultaneously on a day to day basis. Alternate cashiers receive their advances from the
principal cashiers.
d. A subcashier is a designated individual who receives funds from a Class B principal
cashier and is responsible to the same local Coast Guard office as the cashier from whom
the advance was received. Subcashiers are accountable in their own name to the Class B
principal cashier from whom the advance was received, and are authorized to perform the
same types of transactions as the principal cashier.
2.6 Determination of Need and Location
Imprest funds are generally established on behalf of floating units only. Shore units may request
temporary establishment of imprest funds in support of unusual or unforeseen events, (i.e. disaster
relief operations resulting from hurricanes, tornadoes, or terrorist acts). It is important that units
understand that the use of imprest funds is a payment method of last resort. The imprest fund is
only authorized when the vendor does not accept any other form of payment and due to
operational urgency, time does not allow for solicitation from other vendors. It is not convenience
that drives the need for an imprest fund. In determining the need for and the location of an imprest
fund, consideration should be given to the following:
a. Will direct cash payment facilitate administrative or program operational objectives that
could not be accomplished by utilizing more conventional methods of procurement due to
time constraints?
b. Does the unit have access to an existing fund? Generally, a single fund should be
established at a given location to serve all offices in the immediate area without regard to
program areas or organizational lines. Multiple funds at a given location shall not be
established for convenience only.
Final determination of establishment and closing of imprest funds rests with FINCEN and
Commandant (CG-84). See section 2.9 for steps to close an existing imprest fund.
2.7 How to Establish an Imprest Fund Afloat
The unit Commanding Officer must submit a request letter to FINCEN (CC) via the chain of
command. In time of national emergency, an operational immediate message request may be used
to expedite the process so long as the letter follows it. The request must include:
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a. The purpose and proposed use of the fund; and
b. The amount of funds required to meet monthly cash needs. This amount is expected to be
turned over at a minimum of once every two months. Additionally, the imprest fund is
required to be replenished at a minimum of once a month. Replenishment is required
weekly if travel advances have been disbursed. The conditions listed below (a though h)
should be used when determining the amount of cash held for purposes other than to meet
periodic payrolls.
Note: Replenishment does not necessarily mean that a unit asks for its cash back – it may just
mean that documents have to be accounted for.
2.7.1 Monthly Disbursement Considerations
As a general rule, the Commanding Officer should estimate the monthly disbursement times two.
The Commanding Officer may also take the following into consideration:
a. Distance from local bank;
b. Availability of local bank's funds;
c. For deployments OCONUS, determine how much will be needed to cash personal checks
and to pay for port fees and fuel purchases;
d. A statement that the unit has the proper safekeeping facility for the fund level requested in
accordance with the Physical Security and Force Protection Program, COMDTINST
M5530.1 (series) and section 2.14 of this Manual. An imprest fund shall not be authorized
if an adequate facility for safeguarding cash is not available for the cashier's exclusive use.
e. The type of fund the unit desires. (See section 2.4 of this Manual);
f. The proximity of the closest unit with an existing imprest fund;
g. A statement that the command shall establish internal controls to assure that Coast Guard
unit’s policies and procedures, and any other related requirements, will be achieved. The
internal control structure shall include the overall control environment, the accounting
system, and control procedures. The command's internal control structure should address,
but not be limited to: storage of funds, access to the safe, procedures for distribution of
funds, obtaining receipts, and audits; and/or
h. The name, rank, and employee ID number of the employee/member(s) chosen to be the
primary and alternate cashier(s). (See section 2.11 for additional required statements).
2.8 How to Establish an Emergency Shore-Based Imprest Fund
It is imperative that all units understand the use of imprest funds is a payment method of last
resort. The imprest fund is only authorized when the vendor does not accept any other form of
payment and due to operational urgency, time does not allow for solicitation from other vendors.
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Emergency imprest funds may be authorized as needed to effect emergency repairs, to discharge
urgent mission requirements, or to reimburse members who are assigned to either Government-
owned or leased quarters and who have suffered losses as the result of such natural disasters as
hurricanes or flooding. Emergency imprest funds may be established either at the time of need or
in anticipation of upcoming seasonal requirements (e.g. hurricane season). Shore units requesting
emergency imprest funds shall conform to the following guidelines:
a. Designation of the emergency imprest fund cashier(s) utilizing the procedures described in
section 2.11 of this Manual. Units whose mission is likely to involve establishment of an
emergency imprest fund are encouraged to initiate the designation process in advance. In
these cases, funds could be established with zero balances until cash is actually needed.
b. Establishment of the fund shall be in accordance with section 2.7 of this Manual. In
addition, the receiving command shall include a statement in its request letter (or message)
specifying that it will close the account after the end of the emergency condition/season.
c. Units shall indicate their desired method of payment, e.g. via a Treasury check or via an
electronic funds transfer (ACH). Units requesting an ACH must provide the electronic
routing identifier number of the bank where the funds shall be deposited along with the
bank account’s name and number.
All disbursements from an emergency imprest fund are subject to the same amount limits
of the Coast Guard's existing imprest funds, i.e. the Coast Guard (and all other executive
agencies) must follow the Federal Acquisitions Regulations (FAR). Per FAR sub-part
13.305, imprest fund disbursements may not exceed $500.00 for a single transaction.
d. Emergency cashiers shall submit replenishment reports at least monthly. When cash is
disbursed for travel advances, replenishments shall be made weekly. No report or audit is
required when there is a zero balance ($0.00) in the fund.
e. Only personnel authorized in accordance with COMDTINST M5890.9, Chapter 5, Coast
Guard Claims and Litigation Manual may approve all member personal damage claims.
Any delegation of authority to approve claims against the U.S. Government must be in
writing and a copy must be forwarded to the FINCEN (OPA), Miscellaneous Payables
Branch.
2.9 How to Close an Imprest Fund
When the unit Commanding Officer, FINCEN or Commandant (CG-84) have determined that an
imprest fund should be closed, (for instance, if it is determined that no further need exists for the
imprest fund), it must be disestablished without delay. When disestablishing an imprest fund the
procedures listed below must be followed in order to totally liquidate the fund.
2.9.1 Action by Cashier
a. Exchange all cash into a money order or certified check. A small fee may be payable for
the service. DO NOT MAIL CASH. Mail the non-cash instruments to the appropriate
lockbox as per instructions by FINCEN (CC) Managers. Do not mail money orders or
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checks directly to FINCEN.
b. Complete the Cashier Accountability Report (CG-5394). (See figure 2-1, Cashier
Accountability Report).
c. Type the following statement in the "Remarks" block of the report, "FINAL REPORT
IMPREST FUND DISESTABLISHED".
d. Forward the completed report along with all supporting documents to FINCEN (OPA-
MT2) Supervisor Leases/Auxiliary Miscellaneous, and a copy to FINCEN (CC). Cashiers
should make copies of all supporting documents for record purposes prior to forwarding of
report. Supporting documents include but are not limited to:
(1) Uncashed reimbursement checks;
(2) All subvouchers covered by this report.
2.9.2 Action by FINCEN (OPA):
a. Cancel all uncashed reimbursement checks;
b. Ensure all cash has been properly deposited;
c. Notify FINCEN (CC) when the imprest fund has been totally liquidated; and
d. Notify Commandant (CG-84) when imprest funds have been disestablished.
2.10 Changing the Location of the Imprest Fund
If the office to which the cashier is attached moves to a new location, but there is no Operating
Facility Change Order change, forward a letter to FINCEN (CC) providing notification of the
location. If the imprest fund is moved from one command to another and the cashier shall no
longer be under the same administrative control, the imprest fund must be disestablished (see
section 2.9) and a request for establishment of a new imprest fund must be submitted (see sections
2.7 and 2.8).
2.11 Designation of Principal, Alternate and Subcashiers
Cashiers, except subcashiers, are designated by FINCEN (CC). The Commanding Officer (CO)
or the Officer in Charge (OIC) of a unit must submit a nomination letter to FINCEN (CC)
requesting designation of a cashier. FINCEN (CC) shall notify the command of the nominee’s
approval and designation in writing. Subcashiers are designated in writing by Commanding
Officers of the following: Districts, Logistics and Service Center Commands, Bases, and/or Base
Support Units (BSUs), and Headquarters Units. Requests for designation of subcashiers that are
questionable shall be forwarded to FINCEN (CC) for action. All units with an imprest fund shall
have both a primary and an alternate cashier designated.
a. Any commissioned officer, warrant officer, enlisted member in pay grade E-6 and above,
or civilian employee GS-7 and above, may be nominated for designation provided that
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person is not:
(1) Designated as a principal or alternate ACO, except for a cashier afloat who may hold
concurrent designation as a procurement official and as a cashier, with compensating
internal controls to enforce separation of duties;
(2) Assigned duties involving the audit of vouchers;
(3) Assigned duties involving the function of receiving and storing material;
(4) Assigned duties that involve the collection and handling of other government funds;
(5) Assigned duties that involve the collection of funds; or,
(6) Assigned duties as Mass Transit Coordinator.
b. When circumstances prevent the nomination of personnel listed in 2.11 (a), any enlisted
member in pay grade E-5 or E-4 rating can be nominated providing that the member is not
assigned any of the duties listed in 2.11 (a) (1) through (6). The request must clearly state
the reason for nominating lower graded personnel. It is preferable that lower graded
personnel have some background in procurement or prior cashier experience.
c. The Commanding Officer (CO) or the Officer in Charge (OIC) of the unit for which the
imprest fund was established nominates an individual for cashier designation. Forward
nominations letters to FINCEN (CC) at least thirty (30) days prior to the effective date of
designation and must contain the following information:
(1) Full name with middle initial, rank or grade, employee ID number, and duty station of
the nominee;
(2) Type of designation desired (principal or alternate) and effective date of designation.
Effective date of designation for new principal cashier must be the same as the
effective revocation date of the present cashier;
(3) Statement that the nominee's duties and responsibilities do not conflict with the
requirements of 2.11(b), (1) through (6);
(4) Statement that the nominee has read and understands the contents of this Manual and
understands the liability and responsibilities of a cashier;
(5) Date of last imprest fund audit; and,
(6) A statement that the nominee has a current National Agency Check and Inquiry
(NACI) (civilians) or National Agency Check (NAC) (military). Additionally, the
statement must indicate the NACI/NAC has been reviewed, and that there are no
derogatory comments to prevent the nominee from properly operating the imprest fund.
In the event the nominee does not have a current NACI/NAC, the command shall
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initiate a request for an updated NACI/NAC and include the following statement on the
nomination request: "I have requested an updated NACI/NAC on the nominee. Upon
receipt of the updated NACI/NAC I will review it and if it contains any derogatory
comments that would prevent the nominee from properly operating the imprest fund, I
will request the cashier's designation be immediately revoked."
d. In the case of an emergency, nomination requests may be made to FINCEN (CC) via an
official message or scanned documentation or faxes. Such requests must contain the same
information as a letter nomination request. Nomination requests via e-mail without proper
supporting documentation shall not be processed.
e. Performing the functions of a cashier prior to receipt of confirmation of designation is
strictly prohibited. FINCEN (CC) shall notify the command of the nominee's approval and
designation by letter along with a "Request For Change or Establishment of Imprest Fund"
(OF-211). Each imprest fund cashier shall maintain a signed (OF-211) form that
constitutes confirmation of the effective date and maximum permanent cash advance the
command is authorized. Copies of all correspondence pertaining to a cashier's designation
shall be maintained with the imprest fund's permanent correspondence file.
f. Sections 2.11 (4) and (5) apply equally to subcashier designations. Upon approval of a
subcashier designation, the approving authority (Commanding Officers of the following:
Districts, Logistics and Service Center Commands, Bases, or Base Support Units (BSUs),
and Headquarters Units), or FINCEN (CC) shall send a written notice to the designated
subcashier providing them the authority to operate as a subcashier. A copy of the notice
must be sent to the appropriate primary Class B Cashier and FINCEN (CC).
2.12 Revocation of Principal and Alternate Cashier Designation
Notification of all revocations, including for PCS (Permanent Change of Station) orders, must be
promptly submitted in writing to FINCEN (CC). The notification must state the cashier's name,
rank or grade, employee ID number, effective date of revocation, and reason of revocation. If the
notification is for a principal cashier, a nomination request for a new principal cashier must be
submitted simultaneously. The revocation notification and nomination request may be included in
the same letter.
2.13 Responsibility/Liability of Imprest Fund Cashiers and Subcashiers
a. Cashiers, who are considered disbursing officials in accordance with 31 U.S.C. 3527, are
held to a high standard of care with respect to funds with which they are charged and are
automatically personally liable at the moment a physical loss occurs. A cashier is
personally liable as a disbursing official in accordance with 31 U.S.C. 3527 until proven
faultless, and the burden of proof is on the cashier. The Comptroller General has
consistently held that where regulations govern the activities of a cashier, the exercise of
reasonable care entails following these regulations, and that failure to follow the
regulations constitutes negligence. Failure to comply with the policies and procedures
contained in this Manual can negate grounds for a cashier to claim that he or she is
faultless when a physical loss or erroneous payment occurs.
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b. The following publications provide additional information on imprest funds and cashier
operations:
(1) Manual of Procedures and Instructions for Cashiers published by the Department of
Treasury, Fiscal Service, Bureau of Government Financial Operations, Washington,
DC 20226;
(2) Know Your Money Pamphlet, which can be ordered from:
US GOVERNMENT PRINTING OFFICE
732 NORTH CAPITOL STREET NW
WASHINGTON DC 20401
Note: For information pertaining to the propriety of payments, see The Principles of Federal
Appropriation Law (Second Edition) Vol. III.
c. Cashiers are personally responsible to the United States Government for procuring,
safeguarding, disbursing, and accounting for all official funds in their custody. Cashiers
must be able to account for the full amount of the fund by cash, uncashed checks or
unscheduled subvouchers at all times. Cashiers shall:
(1) Keep all official funds in the cashier's possession separate from all other funds. Do not
co-mingle personal money or money from other sources with Government funds.
(2) Disburse funds pursuant only to a voucher certified by an authorized certifying official
and/or approving official. Cashiers should maintain an updated and correct listing of
all ACOs and approving officials along with signature specimen cards.
(3) Obtain a waiver number from FINCEN (CC) to disburse funds for all INCONUS
purchases, regardless of amount.
d. Cashiers shall never:
(1) Loan official funds;
(2) Use funds for personal purposes;
(3) Deposit public money in financial institutions, except where authorized to do so by
FINCEN (CC) or Commandant (CG-84);
(4) Exchange money, personal or otherwise;
(5) Commingle one cashier's funds with another. If two cashiers are operating
simultaneously, they are each responsible for their own cash and should have separate
drawers in the safe.
(6) Pay bills for the Finance Center, in the event that a vendor has not been paid for a
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previous procurement action;
e. Cashiers are personally liable (legally responsible) for all Government money coming into
their possession and are obligated to faithfully perform their duties;
f. Cashiers are liable from the time funds are received until proper and acceptable accounting
is made, either to the officer or cashier who advanced the funds, or to another officer
directed to receive the accounting for the advance. A cashier is responsible for any
shortages, and if directed, must personally restore any lost funds for which relief has not
been granted.
2.14 Safeguarding the Fund
The physical security standards outlined below apply to all Coast Guard imprest funds. Funds are
primarily considered monies (i.e., coins and currency). However, Government checks, traveler’s
checks, subvouchers, and all other documents that support the disbursement of cash should also be
considered as falling within this definition. The policies and procedures contained in this section
cannot be waived.
a. The command is responsible for providing appropriate security containers and ensuring
that the funds entrusted to their cashiers are protected as prescribed herein; preparing
written internal control procedures for safeguarding the funds; and, ensuring that all
employees are familiar with these procedures. The internal control procedures must,
among other things, outline the action to be taken in the event of a robbery attempt during
operating hours and the steps to be taken to reduce the cash on hand to the minimum
required for efficient operation. Failure to provide the required security for the imprest
fund could provide a basis for shifting liability from the cashier to the command.
b. The unit that is assigned to safeguard the fund (security element) shall:
(1) Coordinate with the command to ensure that adequate protection procedures are
developed and implemented;
(2) Conduct periodic inspections of the security controls to verify that the procedures are
being followed and that the physical security controls are being followed and are
functioning properly (e.g., CCTV, "panic" alarms, hold-up cameras, security
containers);
(3) Provide instruction in changing the combination(s) to the containers utilized for the
storage of the funds; and,
(4) Follow up, as appropriate, on all reports received regarding the loss, shortage, or theft
of funds.
c. The following security factors should be taken into consideration by both the command
and the security element(s):
(1) The location and type of building in which the fund is situated (e.g., commercially
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owned building versus a Government-owned or leased building);
(2) The specific location of the fund (e.g., proximity to elevators and stairwells, and
whether or not it is located in a segregated area as opposed to an open work area);
(3) The relative crime rate in the area in which the building is located;
(4) The proximity of the local law enforcement authority and the related response time.
2.14.1 Fund Activities
Note: Fund activities require various administrative safeguards that should be part of the unit's
internal control procedures. Administrative safeguards are various procedural safeguards designed
to protect the funds and the employees concerned. They should include the following:
a. The command must develop emergency procedures to follow in the event of a holdup or
other critical situations.
b. The command must provide an escort for the cashier when the cashier is cashing
replenishment checks.
c. The command must provide separate accountability protection for alternate and
subcashiers by providing separate safes, safe drawers, or cash boxes.
d. The command must avoid the intermingling of funds with classified material, non-
appropriated funds, and items of value.
e. The command must require positive safe closing and checking procedures when the fund is
unattended during the workday and at the close of business.
f. The cashier should screen from public view as much of the handling of funds as
practicable.
g. The cashier should request advances and replenishments in the form of several checks to
be cashed only as needed.
h. The cashier, when required, should perform large cash transfers in an inconspicuous and
non-routine manner.
i. The cashier must keep the number of employees allowed in the work area to a minimum
when the imprest fund is in operation.
j. The cashier, when receiving fresh new dollar bills from the Federal Reserve or financial
institution, should break open the bundle before disbursement.
2.14.2 Supplemental Measures
In addition to administrative and storage safeguards, the following supplemental measures should
be considered when warranted by the risk factors:
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a. Panic or holdup alarms;
b. Closed Circuit Television (CCTV);
c. Holdup camera;
d. Bullet resistant partitions;
e. Money clip alarms;
f. Daytime cleaning;
g. Single entrance;
h. Holdup packets (recorded bills).
2.14.3 Combinations to Storage Containers
Lock combination records, including, when applicable, duplicate keys to the cash boxes, shall be
given the same degree of protection as the fund. Combination records stored in an alternate
repository for emergencies shall be placed in sealed envelopes which are signed and dated across
the seal, and which are marked to be opened only in an emergency, determined by the
Commanding Officer, or when the combination is to be changed.
a. The following procedures shall be followed:
(1) Place the combination and/or duplicate keys to cash boxes in an opaque, sealed, signed,
and dated envelope;
(2) Deliver the envelope to the Commanding Officer or Command Security Officer of the
unit for retention in a secure place, unopened, for use only in the event of an
emergency, determined by the Commanding Officer;
(3) Obtain a signed and dated receipt for the envelope from the unit Commanding Officer
or Command Security Officer, and,
(4) Retain the receipt in a secure place.
b. Authorized individuals shall memorize combinations. Combination records shall not be
carried in wallets or concealed on persons or in the office. Knowledge of the combination
shall be restricted to only those personally responsible for the funds contained inside the
safe. Lock combinations shall be changed:
(1) When the container is first put into use;
(2) Annually;
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(3) When there is a change of cashier or other person authorized to know the combination;
(4) When emergency access to the funds, in the absence of the fund custodian, is required;
(5) When the combination has been compromised; and/or,
(6) As soon as practicable following the discovery of a loss of funds.
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Figure 2.1 Illustration With Cash In Transit Using Money Order, Certified Check or Third Party Draft
THIS PAGE WAS INTENTIONALLY LEFT BLANK
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CHAPTER 3 COMMAND RESPONSIBILITIES FOR IMPREST
FUND OPERATIONS
3.1 Audits of Imprest Fund Operations
An audit is an important facet of control which protects both the Government and the cashier.
Problems, errors, and misunderstandings of requirements and cashier operations can be detected
by regular audits before leading to losses or discrepancies in funds. Cashiers are entrusted with
official funds for which they are accountable to the Government. Therefore, cashiers are
responsible for participating and assisting all audits. FINCEN (CC) is responsible for conducting,
at a minimum, semi-annual reviews of unit imprest files to ensure that commands are conducting
the appropriate audits. The objectives of the local audit are:
a. Verification of cash balances;
b. Verification of proper use and operation of the fund as prescribed by this Manual, unit
internal control procedures, and operating within established monetary limits; and,
c. Assurance that there is adequate protection of funds against loss or misuse.
3.2 Command Responsibility for Required Quarterly Audits
The Commanding Officer of a unit with an imprest fund is responsible for ensuring that the
following audit requirements are met:
a. Appointment in writing of an Audit Board consisting of two persons who are preferably
trained in finance. At least one member shall be an officer or civilian GS-11 and above.
The second member may be a finance trained (if possible) enlisted member (SK or FS) E-6
or above, or a civilian GS-7 or above. Neither the cashier nor the alternate cashier shall
conduct an audit. Commanding Officers may be on an Audit Board, if needed. Board
members may be selected from other Coast Guard units in close proximity if necessary to
obtain qualified personnel. Any person under the direct supervision of the cashier whose
fund is being audited shall not be appointed to the Audit Board.
b. Assurance that board members, especially those without experience in accounting or
disbursing, review the regulations governing the operations of imprest funds and are
familiar with cash management procedures. At a minimum they should review this
Manual and the unit’s internal procedures.
c. Assurance that the fund is audited at least quarterly. More frequent audits should be
conducted if deemed necessary or if recommended by a higher authority. The audits
should be unannounced and at varying intervals (i.e., not the same time each quarter, nor
combined with regular monthly reports) to be most effective. The audit report must
contain the signatures of the Audit Board members and Commanding Officer on the
bottom of the Cashier Accountability Report, Form CG-5394. Ensure that the cashier
signs the audit report after reviewing the audit board's findings.
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d. Assurance that the imprest fund’s quarterly audit shall be distributed as illustrated in figure
3-1 with the original and all copies mailed to addressees within five days of completion of
the audit. Afloat units underway when the audit is performed shall send a routine message
detailing the results of the audit to FINCEN (CC).
3.3 Procedures for Conducting Audits
The auditors shall (in the presence of the cashier):
a. Count all cash and currency, including uncashed replenishment checks;
b. Calculate the value of all interim receipts for cash (SF-1165), unpaid reimbursement
vouchers, and unscheduled subvouchers;
c. Verify all cash held by alternates or subcashiers;
d. Ensure that the total of (a), (b), and (c) equals the total amount of funds authorized. If not,
determine the cause for the discrepancies; and,
e. Complete "Statement of Cash Verification" and sign auditor's certificate. (See figure 3-2).
The form shall be reproduced locally. The cashier shall retain the original form until the
audit is completed and the fund is returned to the cashier.
3.3.1 Fund Operation
Review the fund operation as outlined in Chapter 4 of this Manual and, at a minimum, ask the
following questions:
a. Is the cashier, alternate(s), and subcashier(s) properly designated in writing? Cite
designation letters.
b. Does the cashier, alternate (s), or subcashier(s) have duties which could result in a conflict
of interest such as requiring the cashier to verify funds or to authorize expenditures in
addition to disbursing cash?
c. Is the current level of cash sufficient for current operations? Does the cash level exceed
the current needs (see section 2.6)? Could the cash level be reduced without negatively
impacting operations?
d. Are expenditures authorized disbursements in accordance with Chapter 4?
e. Are the supporting documents required by Chapter 4 available and properly maintained?
f. Does the cashier have a list of designated certifying/approving signatures or signature
cards for personnel who can authorize imprest fund expenditures? (See section 3.13).
g. Does the cashier verify signatures prior to disbursing funds?
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h. Are payments within the transaction dollar limits of Chapter 4? (See 4.8.4.1). Requests
for waivers of this disbursement limit shall be submitted in writing to FINCEN (CC) for
travel advances and to Commandant (CG-84) for purchases. If the dollar amount
transaction limits were exceeded, was approval obtained from FINCEN (CC) for
disbursement authority and Commandant (CG-84) for procurement authority?
i. Are receipts obtained in accordance with Chapter 4?
j. Are personal checks cashed as authorized, deposited, and copies maintained as required in
Chapter 4?
k. Does the cashier maintain an updated copy of this Manual?
l. Does the cashier submit monthly reports as required in Chapter 4?
m. Is the cashier accounting for cash at the end of each day that transactions take place?
n. Does the cashier maintain a current and accurate account ledger and disbursement log?
o. Are all payments submitted for reimbursement with the next monthly accountability report
submitted to FINCEN? Are submissions weekly if travel advances are involved?
p. Are reimbursements being received in a timely manner from FINCEN?
q. Are reimbursement checks properly stored if they are not cashed upon receipt?
When the cash and voucher examination is complete, the Audit Board returns all
currency/documents to the cashier. The cashier completes the certificate on the original
"Statement of Cash Verification” to verify and acknowledge receipt (See figure 3-2). Maintain the
original completed "Statement of Cash Verification" by the Audit Board, and make a copy
available to the Commanding Officer.
3.3.2 Evaluate Physical Security
The auditors shall evaluate the physical security of the fund including:
a. Ensuring that the safe combination changes occur at least every twelve months, or on the
most recent relief of the cashier.
b. Ensuring the number of people with access to the safe or the room where the safe is stored
is limited. Only the cashier should have direct access to the safe or to the safe drawer in
which the funds are stored. Alternates should maintain their own separate safe or safe
drawer.
c. Ensuring that the overall operation of the imprest fund is in accordance with this Manual
and the unit's written internal control procedures.
d. Ensuring that any discrepancies, violations or recommendations shall be brought to the
attention of the Commanding Officer and noted in the remarks block of the Audit Report.
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e. Ensuring that the audit board concurrently audits all other funds in custody of the cashier.
Cashiers may have Government funds in their custody other than imprest funds. These funds
generally represent monies collected from the sale of Government property (money being held for
transmittal to and deposit with an officially designated collection clerk). These funds shall not be
intermingled with imprest funds. Additionally, the cashier may not be designated as a collection
clerk. The Audit Board shall determine and verify the internal control procedures that require the
cashier to hold these funds.
Imprest fund cashiers shall not have in their possession monies from non-Governmental or quasi-
official funds; e.g., exchange funds, morale funds, or wardroom mess funds.
3.4 Surprise Audits By the Department of Homeland Security Office of
Inspector General, FINCEN (CC), and Compliance Teams
a. Surprise audits by the Department of Homeland Security, Office of Inspector General
(OIC), Logistics and Service Centers, and FINCEN (CC) are authorized. Results of these
surprise audits shall suffice in meeting the quarterly reporting requirements listed in
section 3.2 of this Manual.
b. When an auditor appears for a surprise audit, immediately cease operations, notify a
supervisor, and remain with the auditor during the entire audit.
c. If necessary, call the OIG Regional Office or FINCEN (CC) to verify the auditor's
credentials. OIG Regional Office telephone numbers are listed in the Department of
Homeland Security (DHS) telephone directory. Auditors are not permitted access to the
imprest funds until the command is satisfied with the authenticity of his or her credentials.
3.5 Annual Command Review of Imprest Fund Cash Holdings
a. In July of each year commands with imprest shall review their fund transactions over the
last twelve months to determine if their current funding level is still warranted. When the
review is complete, enter one of the following statements in the remarks block or on the
reverse side of the July accountability report.
1) IAW COMDTINST M7210.1C (Cutter Name) has reviewed all cash holdings and transactions for the past
12 months and certifies that the current cash holdings of $_________ are still warranted.
2) IAW COMDTINST M7210.1C (Cutter Name) has reviewed all cash holdings and transactions for the past
12 months and certifies that the current cash holdings of $_________ exceeds units cash needs. Request
permanent reduction in my accountability: Check (or Money Order) #___________, DTD ___________ in
the amount of $___________ forwarded to the appropriate FINCEN lockbox on ___________. Money to be
deposited and applied to reduce my accountability; this voucher includes the cost of the Money Order:
$______ = Money Order
$______ = This Voucher
$______ = Total Reduction
b. When determining cash needs, remember to turn imprest funds over once every two
months, and that convenience is not a driving factor of determining the use of cash.
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c. If cash holdings exceed cash needs, immediately reduce the imprest fund, and follow
procedures outlined in section 3.7.1 of this Manual.
d. Reviews by FINCEN (CC) may reduce authorized fund levels or closing of the imprest
fund.
e. Ships should maintain fund balances at the lowest point possible when at homeport. The
fund should be used only when the Purchase Card or other conventional purchase methods
are unacceptable. Travelers should have Government Travel Charge Cards and should use
them for their TDY travel in accordance with the Government Travel Charge Card
(GTCC) Program, COMDTINST 4600.14 (series).
3.6 Permanent and Temporary Increases to the Imprest Fund
A unit’s permanent accountability will be set at the minimum requirements via input from the unit
by FINCEN (CC) based on the requirements in section 2.7 and historical data if available.
3.6.1 Permanent Increase
When the Commanding Officer determines that the unit’s cash needs have increased enough to
justify additional cash on a permanent basis, submit a request to FINCEN (CC).
a. Include the following in the request:
(1) Unit name and OPFAC number;
(2) Current and requested fund limit;
(3) Reason for the increase;
(4) Category and dollar amount of actual or anticipated weekly disbursements;
(5) A statement that the unit has the required safekeeping facilities for the new fund level;
(6) The frequency of cashier replenishment requests over the past twelve (12) months; and,
(7) A statement that temporary increases cannot adequately resolve the increased cash
needs.
b. FINCEN (CC) notifies the cashier in writing when the request has been approved or
disapproved. If approved, FINCEN (OPA-MT2), Supervisor Leases/Auxiliary
Miscellaneous, processes the approved funds increase request through the Department of
Treasury and issues a check to the cashier.
3.6.2 Temporary Increase
a. FINCEN (CC) may approve and process an imprest fund increase that is requested by a
unit on a temporary basis.
b. Temporary imprest fund increases shall be addressed to FINCEN (CC) via a letter, official
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message or the unit's monthly accountability report. (See figure 3-3). All temporary
increase requests must be signed by the Commanding Officer. Determination of the need
for temporary increases should be based on the following:
(1) Afloat imprest funds - anticipated needs for personal check cashing, purchase of fuel or
any other transactions that would require the unexpected use of cash while the vessel is
away from homeport.
(2) Temporary increases must be liquidated within the timeframes listed below unless
otherwise authorized by FINCEN (CC). Temporary increases shall be liquidated by
using the same procedures as reducing a fund:
c. Afloat cashiers shall liquidate temporary increases within ten (10) days after the vessel
returns to homeport.
d. Shore-based cashiers shall liquidate their emergency funds in accordance with section 3.7.
3.7 Permanent and Temporary Decreases to the Imprest Fund
3.7.1 Permanent Decrease
a. If a Commanding Officer determines that the present imprest fund cash level is in excess
of the unit's needs (section 3.5), then he or she directs the cashier to decrease the imprest
fund without delay, using one or a combination of the following methods:
(1) Apply reimbursement voucher in whole or in part. (See figure 3-4).
(2) Return uncashed checks to the Finance Center for cancellation.
(3) Convert cash to a money order or a certified check and send it to the appropriate
lockbox. (See figure 3-5).
b. Upon receipt of the documents, FINCEN (OPA) shall take prompt action decreasing the
fund and FINCEN (CC) shall issue a new (OF-211) report which shall serve as notification
to the requesting command that action was taken as requested.
3.7.2 Temporary Decrease in Accountability
a. To reduce the amount of cash and checks that an imprest fund cashier maintains onboard
while in port, the cashier may request a temporary decrease in total accountability. A
decrease of this nature would reduce the total accountability of the imprest fund but would
not decrease the cashier's authorized accountability as stated on the (OF-211) form when
the cashier was originally designated.
b. Afloat cashiers shall decrease their accountability to zero when entering a prolonged in
port period of more than three months, and/or during any period where use of the imprest
fund will not be required.
c. Temporary imprest fund decrease requests shall be addressed to FINCEN (CC) via the
unit's monthly accountability report with supporting documentation.
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d. The imprest fund can be decreased by any one of the methods listed below or any
combination thereof:
(1) Apply the reimbursement voucher in whole or in part.
(2) Return uncashed checks to the Finance Center for cancellation.
(3) Convert cash to a money order or a certified check and send it to the appropriate
lockbox.
e. An imprest fund that has been temporarily decreased while in port can be returned to its
authorized accountability by requesting reimbursement via a letter, official message or the
unit's monthly accountability report.
f. Cashiers shall temporarily decrease their accountability with each monthly accountability
report while underway to prevent reimbursements from being placed in suspense. The past
practice of cutters requesting reimbursements while still underway shall be discontinued.
After a return to homeport and just prior to getting underway for the next patrol, the
cashier shall send a request for an increase back to their established accountability limit to
FINCEN (CC).
3.8 Guidance for Cutters Entering Yards/Mission Effectiveness Periods
(MEPS) Lasting Three Months or Longer
a. Cutters going into Yards/MEPS should disestablish their imprest fund and submit cashier
revocation requests per the Atlantic area MEP/multi-crew guide immediately upon entering
the Yard.
b. Reestablishment of the imprest fund must be requested thirty (30) days prior to completion
of the Yard/MEP period.
c. If a cutter will be conducting a crew swap with a cutter in Yards/MEPs, they should also
refer to the Atlantic area MEP/multi-crew guide and/or request assistance from FINCEN
(CC) on proper procedures for transferring accountability of their fund to the new crew.
3.9 Unforeseen Absence of a Cashier
If the absence of the imprest fund cashier is unforeseen, (e.g., death, hospitalization or
unauthorized absence), then the Commanding Officer:
a. Appoints a committee of three officers or two officers and one enlisted member, when the
enlisted member is the designated alternate to prepare an accounting of the cashier's
records and funds. One member should be the alternate.
b. Cause the cashier's safe to be opened in the presence of the committee.
c. Instruct the committee to prepare an audit of the cashier's records and funds as outlined in
section 3.3 of this Manual. An explanation of the circumstances of the audit must be
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entered in the "Remarks" block of the Cashier Accountability Report, Form CG-5394. All
three members of the committee must sign the audit findings (see figure 3-7).
d. If the funds entrusted to the cashier are found to be intact and proper, they shall be
transferred to the unit's alternate imprest fund cashier, observing transfer procedures
outlined in section 4.5 of this Manual. The transfer documents shall be prepared in the
name of the principal cashier. The senior committee member shall act as the transferring
officer and sign the forms in lieu of the principal cashier (see figure 3-7). The
Commanding Officer shall immediately request the designation of a new principal cashier.
If there is no designated alternate, accountable items shall be safeguarded pending return of
the cashier or designation of a new principal.
e. When funds entrusted to the cashier are found to be missing, follow the procedures
outlined in section 3.9 of this Manual prior to transferring accountability to the alternate
cashier. All documents shall be prepared in the name of the principal cashier and signed
by the senior member of the audit committee in lieu of the principal cashier.
f. The Commanding Officer shall notify Commandant (CG-84) by message of any
unforeseen absence of the cashier when the absence exceeds twenty-four (24) hours. The
message shall contain the name, rank, and employee ID number of the absent cashier,
actions taken regarding the security and operation of the fund, and the result of the audit
committee's findings. (See section 3.3, paragraphs d and e).
g. A memo of nomination must be submitted well in advance of the effective date of
designation for the new principal cashier to allow time to get a signed designation memo
prior to conducting relief. The memo to revoke the designation of the cashier being
relieved should be dated the same day accountability is transferred to the new custodian
and forwarded along with the Cashier Accountability Report, Form CG-5394 showing the
transfer of accountability.
3.10 An Imprest Fund Physical Loss or Deficiency
a. An imprest fund’s physical loss or deficiency includes any United States or foreign
currency, coins, vouchers, records, checks, securities, traveler’s checks, or papers.
b. If the loss is for $50.00 or less, the cashier may reimburse the imprest fund, and in this case
Commandant (CG-84) need not be notified. When a physical loss or deficiency greater
than $50.00 occurs, the cashier shall notify the Commanding Officer immediately via a
written statement along with a completed Cashier Accountability Report, Form CG-5394
detailing the facts and circumstances pertaining to the loss. The Commanding Officer
shall then report the loss or deficiency to the offices listed below. The report shall include,
but is not limited to, the cashier's name, the amount of the loss or deficiency, any
preliminary facts that may be known at the time of the report, and the disposition of any
remaining funds. The report shall be delivered to:
(1) Commandant (CG-84);
(2) Coast Guard Investigative Service that has cognizance over the unit incurring the loss;
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(3) Finance Center (CC);
(4) Inspector General, Department of Homeland Security (DHS);
(5) Appropriate DHS security office; and,
(6) FBI and/or local police authorities in apparent robbery cases.
After initial notification, Commanding Officers provide a follow-up and keep all initially notified
parties apprised of any new developments.
After completing the notification process, the Commanding Officer appoints an audit board. The
audit board follows the procedures outlined in section 3.3 of this Manual while conducting a
complete audit of the imprest fund. The audit board’s objective is to determine the full extent of
the loss or deficiency and the reason why it occurred.
3.10.1 Investigation Requirements
a. When initial inquiries by the audit board do not suggest fraud, theft, or impropriety by the
cashier, a Letter Incident Report shall be submitted to Commandant (CG-84), with a copy
to FINCEN (CC), not later than fifteen (15) calendar days from the date of the discovery of
the loss or deficiency. The investigation report shall offer a determination of liability
should the cashier later request relief from the loss or deficiency.
b. When initial inquiries by the audit board finds a suspicion of fraud, theft, or other
questionable activity (or when the unit Commanding Officer deems it appropriate), a
formal investigation shall be convened with a report submitted to Commandant (CG-84),
along with a copy to FINCEN (CC) within thirty (30) calendar days from the date of loss
discovery. If the investigation has not been completed within that time period, an interim
report may be submitted.
c. Procedures outlined in the Administrative Investigations Manual, COMDTINST M5830.1
(series) shall be followed when conducting an investigation.
d. The Commanding Officer shall immediately request that a cashier's designation be revoked
and request the designation of a new cashier if the initial audit board inquiries suggest that
the cashier was responsible for, or a party to the fraud, theft, or other questionable activity.
The revocation of the cashier's designation does not relieve the cashier of responsibility for
the loss.
e. The Commanding Officer, after completing the procedures in sections 3.9 (b), and
initiating those in section 3.9.1 (a) may have the imprest fund returned to the cashier or
have the fund turned over to the designated alternate cashier. Follow the procedures
outlined in section 3.8 (d) when transferring the fund to the alternate cashier.
f. The Commanding Officer may request that the imprest fund be temporarily restored to the
authorized level. Procedures for temporary restoration are listed below. Temporary
restoration of lost funds by the Coast Guard is not a judgment as to the responsibility for
COMDTINST M7210.1C
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the loss or deficiency, and does not relieve or diminish the cashier's personal liability for
the loss.
If the audit board has determined that the loss was not the result of fraud, theft, or other
questionable activity, the Commanding Officer may submit a request for temporary
restoration of the loss to FINCEN (CC) with a copy to Commandant (CG-84) and FINCEN
(OPA).
FINCEN (CC) is authorized to restore the loss by establishing an accounts receivable in
the name of the cashier and issuing a check to the cashier.
3.11 Relief for Physical Loss or Deficiency
When the agency recommends, and the Comptroller General concurs, 31 U.S.C. § 3527 authorizes
the Comptroller General to:
a. Relieve an accountable officer or disbursing agent, former or present, of the liability to
replenish any imprest fund’s physical losses or deficiencies that were entrusted to his or
her care at the time of the loss;
b. Relieve a cashier/disbursing official from liability because of an illegal, improper, or
incorrect payment, and credit the account for deficiency, when the Comptroller General
decides that the payment was not the result of bad faith or lack of reasonable care by the
official; and,
c. Approve reimbursement of amounts previously paid by or on the behalf of an accountable
officer for restitution of a physical loss or deficiency. Commandant (CG-84) shall review
each request and, where relief is appropriate, forward the request to the appropriate
official.
3.11.1 Relief of Liability
Request for relief of liability for physical loss or deficiency of funds must be in the form of a letter
from the accountable cashier to Commandant (CG-84) via the cashier's chain of command with a
copy to FINCEN (CC). The letter and forwarding endorsements must provide a complete report
of the circumstances resulting in the loss and the findings of any fact-finding body, report of
investigation, court-martial, or other proceedings. In addition, supply and consider the following
information when requesting relief and/or forwarding endorsements, as appropriate:
a. Specific duty assignment at the time of the loss or shortage of the individual requesting
relief;
b. When, how, and by whom the loss was discovered;
c. Actions taken to verify the loss and to establish how the loss occurred;
d. When the last cash count and balancing was effected prior to discovery of the loss or
shortage;
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e. Prevailing circumstances at the time loss occurred (e.g., volume of money handled, volume
of transactions, number of personnel handled, complexity of transactions, actual operating
conditions, and whether a shortage of personnel existed);
f. What procedures were used to reduce the possibility of a loss or shortage?
g. A statement indicating that all regulations and instructions were followed; or, if not
followed, an explanation of omissions and deviations;
h. Past involvement, if any, by the individual requesting relief in any prior losses or
shortages;
i. A statement indicating whether or not theft or a criminal act may have been involved; and,
j. The manner in which the loss is being carried in the current Cashier Accountability Report,
Form CG-5394.
3.11.2 Endorsement Considerations
a. Confirm or rebut statements contained in the request for relief letter.
b. The experience or lack of experience in this duty of the person requesting relief.
c. Specific opinion as to whether the loss or deficiency occurred while the individual was in
the line of duty and not the result of fraud or negligence on the part of the cashier.
d. Specific recommendation as to whether or not relief should be granted. If relief is granted,
unit funds shall be charged for the amount of the loss.
3.11.2.1 Relief Granted
Where relief has been granted, a letter shall be sent to the Finance Center (OPA) for action.
The Finance Center shall make a charge against the unit funds for the amount of the loss to
either replenish the fund or liquidate the accounts receivable established in the cashier's
name.
3.11.2.2 Relief Denied
Where relief has been denied, the cashier shall be required to reimburse the Coast Guard
for the amount of the loss. This can be accomplished via a payment to the Finance Center
collection clerk from the cashier or be offset by the cashier's pay account at the Pay and
Personnel Center (PPC).
3.12 Overages of Cash Holdings
A cashier who realizes a cash overage in any amount shall immediately report the overage to the
Commanding Officer. Overages shall be reported and returned to the Finance Center (OPA) for
deposit into the Miscellaneous Receipt Account-1060, "Forfeitures of Unclaimed Money and
Property".
a. In cases where cashiers consistently have overages, Commanding Officers shall closely
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monitor the cashier's operation to determine if there is any impropriety on the part of the
cashier. Where improprieties are found, commands shall take appropriate action, including
requesting revocation of the cashier's designation.
3.13 Sudden Destruction of Funds
a. Sudden destruction of funds is when currency, coin, supporting documents, or cashier
records are destroyed without warning, (explosion, fire, sinking of a vessel, etc.). The
Commanding Officer shall immediately inform Commandant (CG-84) and FINCEN (CC)
when a sudden destruction of funds occurs.
b. If the cashier survived the disaster that destroyed the funds, the Commanding Officer shall
ensure that the cashier immediately prepares a written statement about the circumstances
under which the funds were destroyed and forwards the statement with a request for relief
to Commandant (CG-84).
c. If the cashier does not survive the disaster that destroyed the funds, the Commandant shall
designate a Coast Guard unit to act as Settlement Office on the deceased cashier's behalf.
The designated settlement office shall reconstruct the accountability of the cashier and
initiate appropriate relief requests.
3.14 Cash Disbursement Approving and Authorizing Officials
Commanding Officers with imprest funds attached to their unit provide each cashier with an up
to date list of authorized personnel to approve imprest fund payments. This list must be kept up
to date. In lieu of a list, commands may use a Signature/Designation Card For Certifying Officer
(SF-210). When an individual's authority to approve cash payments has been revoked, each list
shall be updated and/or the applicable (SF-210) card shall be retrieved from the cashier. The list
and/or (SF-210) cards must contain the following items:
a. Printed name of each authorizing approving official;
b. Manual signature specimen of each approving official;
c. Office location and work telephone number of each approving official; and,
d. The Allotment Fund Control Code (AFC) that each approving official is authorized to
obligate from, e.g. AFC 30 (Operating and Maintenance) or AFC 56 (Training).
3.15 Cash Purchases
Convenience should not be the driving factor for determining the use of cash for procurements.
Cash for procurements shall only be used when all other means of procurement have been
exhausted (e.g., (SF-44), Purchase Card, purchase order, etc). The three minimum internal
control requirements in making a purchase via an imprest fund are:
a. No advances or disbursements shall be made by cashiers in the absence of proper
approvals. Approval for the purchase shall be indicated by signature in the "Purpose"
block of the Receipt for Cash-Subvoucher (SF-1165) form, or on the delivery ticket by a
warranted contracting officer authorized to approve purchases on behalf of the Coast
COMDTINST M7210.1C
3-13
Guard. The "Purpose" block must also include a brief statement as to the use of the
purchased items.
b. Cash may not be disbursed or the procurement considered complete in the absence of the
original purchase request, original vouchers, original signatures, and original receipts.
Xerox copies may never be used as approval or back-up documentation.
c. Cash should be disbursed for the exact amount of purchase whenever possible. Original
vendor receipts must be matched with purchase orders and cash vouchers with any excess
cash being returned to the fund.
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Figure 3.1 Illustration of Cashier Audit Report
COMDTINST M7210.1C
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Figure 3.2 To Auditors and When Fund is Returned From Auditors
AUDITOR’S CERTIFICATE – The amount stated above as “Total Accounted For” is correct. All
cash items counted have been received intact.
Date: ____Auditor’s signature__________
CASHIER’S CERTIFICATE – The amount state above as “Total Accounted For” is correct. All
cash and non cash items counted have been received intact.
Date: ___ Cashier’s signature: ___________
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Figure 3.3 Illustration of Temporary Increase Request
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Figure 3.4 Illustration Decreasing the Imprest Fund-By Applying Reimbursement Vouchers
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Figure 3.5 Decreasing the Imprest Fund by Applying Funds Converted to Money Order Or Certified Check
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Figure 3.6 Illustration of Audit Committee Audit Report Unforeseen Absence of Cashier
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Figure 3.7 Illustration of Transfer of Accountability to Alternate
COMDTINST M7210.1C
4-1
CHAPTER 4 CASHIER RESPONSIBILITIES FOR IMPREST FUND
OPERATIONS
4.1 Cashier Accounts and Records
4.1.1 Required Accounts
Cashiers are required to keep the following ledger accounts using cashbook or automated ledger
systems:
a. Cash;
b. Advances;
c. Unreported payments;
d. Vouchers in transit; and,
e. Advances to subcashiers.
If an automated system is used, a current backup of the system should be maintained.
4.1.2 Posting Accounts
Post all transactions daily. Enter the date, amount, document reference or other suitable
description for each entry. Erroneous entries must be lined through, not erased, and initialed by
the cashier. Use reversing entries for automated ledger systems.
4.1.3 Cash Disbursement Log
Cashiers shall maintain a cash disbursement log to record all cash disbursements. The log shall
include the date and amount of disbursement and the payee's printed name and signature.
4.1.4 Records
Cashiers shall maintain a complete and orderly file of the following:
a. Original subvouchers which have not been sent to FINCEN (OPA-MT2), Supervisor
Leases/Auxiliary Miscellaneous for reimbursement;
b. A copy of all Cashier Accountability Reports, Form CG-5394 with copies of subvouchers
attached;
c. Interim receipts for cash;
d. A copy of all Government and personal checks cashed; and,
e. Any other documentation to support cash transactions.
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4.1.5 Disposition of Records
Disposition of records shall be under the Information and Life Cycle Management Manual,
COMDTINST M5212.12 (series).
4.2 Accountability Reports
4.2.1 Monthly
Class A and B cashiers prepare and sign a Cashier Accountability Report, Form CG-5394 on the
last workday of each month, and by the 10th of every month following the month of the report
(i.e., December report must be received by 10 January) submit the original to FINCEN
(OPA-MT2) with a copy to FINCEN (CC) at the following address:
US COAST GUARD
CNI
PO BOX 70976
CHARLOTTE NC 28272-0976
The accountability report includes a summary of all disbursements and reimbursements for the
current month as illustrated in figure 4-1. When replenishment checks are requested on the last
workday of the month, complete the Cashier Accountability Report, Form CG-5394 as illustrated
in figure 4-2. Underway units that are unable to mail monthly reports in time to reach FINCEN
(CC) by the 10th day of the month send a routine message containing all the pertinent information
that would normally be transmitted via the Cashier Accountability Report, Form CG-5394
monthly report as illustrated in figure 4-3. A hard copy of the monthly accountability report shall
not be required when a message report is submitted.
4.2.2 Daily
Balance cash at the end of each day that transactions are made. Figures 4-4 and 4-5 provide
acceptable forms to be used when balancing cash.
A check off list is provided in figure 4-6 to assist imprest fund cashiers in submitting their Cashier
Accountability Reports.
4.3 Cash Limitations and Obtaining Cash
4.3.1 Cash Limitation
Advances to cashiers are generally made by Government check(s). Several small checks in lieu of
one large one can facilitate limiting the actual cash on hand to only that which is immediately
needed. Since all cash is handled at personal risk, each cashier shall assure that cash on hand is
always kept to the contractor bank billing activity. When obtaining cash, cashiers:
a. Use official Government checks drawn in favor of the cashier;
b. Notify the bank in advance so that money may be prepared for withdrawal. Advise the
bank of denominations and total amount required;
COMDTINST M7210.1C
4-3
c. Avoid paying a check cashing fee. Before paying a fee to a local financial institution for
cashing an official Government check, make every effort to have the check cashed without
a fee. If there is difficulty cashing checks, contact Commandant (CG-84) for assistance;
d. Cash checks in person at a local financial institution;
e. Count money in the presence of one or more witnesses upon taking possession; and,
f. Ensure that the command provides an escort as necessary when transporting cash.
4.3.2 Amount of Cash
Get only enough cash to meet daily requirements consistent with availability of banking facilities
and time required to get cash.
4.3.3 Handling Cash
Exercise utmost care to prevent loss by carrying cash in a suitable container. Obtain funds at
irregular intervals if possible and vary routes traveled so that no set routine is established and
observed.
4.3.4 Counterfeit Currency
Cashiers are responsible for counterfeit currency coming into their possession and shall
immediately notify their Commanding Officer, Commandant (CG-84), FINCEN (CC), and the
local U. S. Secret Service.
4.4 Transfer of Accountability
4.4.1 Under Normal Relief and Detachment of Principal Cashier
When a cashier is relieved, the outgoing cashier transfer accountability as follows:
a. Recall all advances from alternates and subcashiers.
b. Transfer all accountable items such as cash, interim receipts for cash, uncashed checks,
cash disbursement supporting documents, etc., to the relief. Transfer of Accountability is
done on the Cashier Accountability Report, Form CG-5394 as follows:
(1) Accountability transferred to (name of cashier to whom the account is being
transferred); on (date of transfer); by (name of cashier being relieved and date of
relief);
(2) "The transfer of assets, for which I hold myself accountable, as shown under status of
funds has been received by me." (This statement must be signed by the relieving
cashier);
(3) Complete and distribute the Cashier Accountability Report, Form CG-5394 as
illustrated in figure 4-7;
COMDTINST M7210.1C
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(4) Obtain signature receipt for accountable items from the relieving cashier; and,
(5) The Cashier Accountability Report, Form CG-5394 may also be used to transfer
traveler’s checks between agents.
4.4.2 Relieving Cashier
The relieving cashier:
a. Verifies cash and other accountable items against the Cashier Accountability Report, Form
CG-5394 prepared by the outgoing cashier;
b. Acknowledges receipt of accountability by signing the Cashier Accountability Report,
Form CG-5394;
(1) If unwilling to assume responsibility for the accounts, the relieving cashier shall send a
letter to the Commanding Officer stating the reason and condition of the accounts.
(2) The relieving cashier shall also send a copy of the letter to Finance Center (CC) and
FINCEN (OPA), Miscellaneous Payables Branch and follow these instructions:
c. Changes the safe combination;
d. Restores advances to alternates and subcashiers; and,
e. Returns all uncashed reimbursement checks that are in the name of the outgoing cashier to
the Finance Center (OPA-MT2), Miscellaneous Payables Branch for cancellation and
reissuance in the name of the relieving cashier. PLEASE DO NOT WRITE "CANCEL"
ON THE CHECKS.
4.5 Transfer of Accountability to Alternate Cashier from Principal Cashier
4.5.1 Absence of 15 Days or Less
Use the following procedures if the principal cashier plans to be absent for fifteen (15) calendar
days or less:
a. Make a cash advance to the alternate sufficient to carry on normal disbursing functions.
See section 4.6 for procedures on advances to alternate;
b. Upon return, require the alternate to account for the amount of cash advanced; and,
c. Follow advance liquidation procedures outlined in section 4.6.
d. It is imperative that the designation of an alternate cashier for all units with an imprest
fund. It is not uncommon for cashiers to go on TAD for 10-15 days or more.
4.5.2 Absence of More Than 15 Days
Use the following procedures if the principal cashier plans to be absent for more than fifteen (15)
COMDTINST M7210.1C
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calendar days:
a. Transfer all accountable items such as cash, interim receipts for cash, uncashed checks,
etc., to a designated alternate cashier;
b. Complete and distribute the Cashier Accountability Report, Form CG-5394 as illustrated in
figure 4-8 (Transfer of Accountability);
c. Obtain a receipt from the alternate for the accountable items transferred by signature on all
copies of the Cashier Accountability Report, Form CG-5394. The alternate shall balance
the report with the accounts prior to acknowledging receipt; and,
d. Reverse the above procedures (a, b, c) when the principal cashier returns and resumes
cashier duties.
4.6 Cash Advance to Alternate or Subcashier
4.6.1 Action by Principal Cashier
a. Prepare a Cashier Accountability Report, Form CG-5394 as illustrated in figure 4-9
(Illustration of Cash Advance to Alternate or Subcashier);
b. Obtain a signature from the alternate or subcashier;
c. Make the cash advance; and,
d. Retain the original Cashier Accountability Report, Form (CG-5394) form and give one
copy to the alternate or subcashier.
4.6.2 Action by Alternate or Subcashier
a. Disburse cash as outlined in this Manual. Disbursement authorization is the same as the
principal cashier unless the command has restricted the alternate’s or subcashier’s
disbursement authority.
b. Replenish the advance by turning over subvouchers to the principal cashier. Alternates and
subcashiers are subject to the same replenishment requirements.
c. Liquidate accountability of the cash advance by submitting all subvouchers and cash to the
principal cashier. The principal cashier may direct liquidation at any time.
4.6.3 Action by Principal Cashier on Return of Cash Advance
a. Prepare a Cashier Accountability Report, Form CG-5394 as illustrated in figure 4-10
(Illustration of Liquidation of Cashier).
b. Reconcile the amount of the advance with supporting subvouchers and cash returned by
the alternate or subcashier.
COMDTINST M7210.1C
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c. Give the original signed Cashier Accountability Report, Form CG-5394 to the alternate or
subcashier and file one copy.
4.7 Imprest Fund Replenishment
4.7.1 Principal Cashier
In order to maintain an imprest fund at the specified amount, replenishments must be made on a
periodic basis. Replenishments should be requested at least once each month and at the close of
the fiscal year. When travel advances are involved it must be done weekly. Frequent
replenishments are necessary to ensure timely accounting for the transactions and to minimize
cash balances. These requests should be based on the average daily need and the time required to
receive replenishment checks. Requesting replenishments based on these two factors should assist
in maintaining an adequate level of cash. Replenishments are obtained by checking the
"liquidation" block and filling in other appropriate blocks of the Cashier Accountability Report,
Form CG-5394 and submitting the report along with supporting documents to the Finance Center.
See section 4.2 if replenishment is requested at the end of a month.
4.7.1.1 Supporting Documents
Securely attach all supporting documents to the upper left-hand corner of the original
Cashier Accountability Report, Form CG-5394. Include an adding machine tape
summarizing the amounts of the supporting documents. Each subvoucher must show the
proper appropriation and chargeable accounting classification. The date of the purchase
shall be the basis for determining the chargeable fiscal year appropriation. Cashiers shall
either retain hard copies or photocopies of all supporting documents (i.e., subvouchers,
checks, etc.).
4.7.1.2 Preparation of the Cashier Accountability Report, Form CG-5394
Prepare the original and a copy of the Cashier Accountability Report, Form CG-5394 as
illustrated in figure 4-10 (Illustration of Liquidation of Cashier). When the cashier desires
replenishment in several checks, the number and amounts of all checks must be stated.
Additionally, if a replenishment check is not negotiated within three months of receipt, the
cashier shall evaluate cash needs for possible reduction of the fund. Additionally, cashiers
are reminded that all Government checks must be negotiated within one year from the date
of the check.
4.7.2 Alternate and Subcashiers
Replenishment requests should be submitted as frequently as necessary to maintain and control
funds properly, but at least once each month and weekly if travel advances are involved. The
principal cashier may direct the alternate or subcashier to submit a replenishment request at
anytime. If there are no transactions during the month, an accountability statement shall be
submitted to the principal cashier. Alternate cashiers operating the fund in the absence of the
principal cashier shall follow the procedures outlined in section 4.7 (Imprest Fund
Replenishment).
COMDTINST M7210.1C
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4.7.2.1 Supporting Documents
Securely attach all supporting documents to the upper left-hand corner of the original
Cashier Accountability Report, Form CG-5394. Include an adding machine tape
summarizing the amounts of the supporting documents. Each subvoucher must show the
proper appropriation and accounting classification that is chargeable. The date of the
purchase shall be the basis for determining to which fiscal year appropriation is chargeable.
4.7.2.2 Preparation of the Cashier Accountability Report, FormCG-5394
Prepare an original and one copy of the Cashier Accountability Report, Form CG-5394
form as illustrated in figure 4-11. When requesting replenishment, indicate cash in the
"number of reimbursement checks desired" block, and the amount in the "in the amounts
of" block.
4.8 Disbursement of Cash
4.8.1 General
All imprest fund disbursements shall include a written statement certifying that due to time
limitations or emergency the unit could not locate a source of supply that could accept any other
form of payment except cash and/or in the case of OCONUS port services, that there is no Navy
contracted husbanding agent servicing the port and the only form of payment accepted is cash. (A
copy of the written statement for each disbursement shall be forwarded with all other supporting
documentation sent with the cashier accountability report each month). Cashiers are authorized to
make cash payments or to entrust sufficient cash on a receipt basis to an authorized
employee/member for the specific items listed below:
a. Small purchases when the vendor does not accept other means of procurement. Imprest
fund payment for a small purchase for personal services is prohibited;
b. Repair of equipment. Contracting Officer (KO) approval is required;
c. Travel advances when traveler does not have a government travel card, time does not allow
for the use of the routine travel advance process, and non receipt of a travel advance would
cause financial hardship on the traveler.. Contracting Officer (KO) approval is not
required;
d. Emergency payments of military pay and allowances when authorized by Pay and
Personnel Centers (PPCs);
e. Negotiation of personal and Government checks when U. S. banking facilities are not
accessible and authorized by Commandant (CG-84);
f. Overseas port service expenses.
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4.8.2 Authorizing Officials
Cashiers shall only disburse cash when an authorizing official has signed the supporting voucher.
The command has the responsibility to provide the cashier with a list of the current authorizing
officials attached to their unit as well as specimens of their signatures.
4.8.3 Cashier Responsibilities
Cashiers are responsible for erroneous payments made on forged or fraudulent vouchers even
though the cashier may be innocent of participation in the fraud. This includes payments made on
vouchers bearing a forged authorizing official's signature. When making cash disbursements, the
cashier:
a. Verifies all signatures of authorizing officials against the list or signature cards provided
by the command;
b. Verifies each payee by identification card or other personal identification; and,
c. Obtains employee/member signature in the cash disbursement log and on the supporting
document before disbursing cash.
4.8.4 Purchases
4.8.4.1 Cash Advances and Payments for Purchases
Cash advances and payments for purchases may not exceed $500.00 for a single
transaction. Multiple transactions shall not be made in order to circumvent this limit.
However, a waiver request to exceed the limit of $500.00 may be considered for instances
OCONUS for emergency purchases and travel. Requests for waivers must be made in
writing to the applicable Chief of Contracting Office (COCO) through Commandant
(CG-913), with copies to FINCEN (CC) and Commandant (CG-84). Cash advanced must
be for a specific purchase to be accomplished within five (5) workdays. At no time shall
the cashier reimburse an employee for procurements made with personal funds. When an
approved individual presents the cashier with a signed (SF-1165) or (SF-44) form signed
by a warranted contracting officer, the cashier is authorized to make an advance for the
purchase.
The applicable procedures for advancing cash for purchases are as follows:
a. The Interim Receipt for Cash (SF-1165) form is used to record all advances to an
employee for making a purchase.
b. The employee signs the Interim Receipt (stub portion of the (SF-1165)) before receiving
the cash from the cashier. The cashier retains the signed stub and the employee shall be
given the larger portion of the (SF-1165) form along with the cash requested. When using
an (SF-44) form as an interim receipt to make a purchase, follow the instructions on copy 2
of the (SF-44) form.
c. Upon completing the purchase, the employee returns any unused cash, the purchase receipt
COMDTINST M7210.1C
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and the signed (SF-1165/SF-44) form to the cashier, who voids the stubbed portion of the
Interim Receipt for Cash and returns it to the employee.
d. Include the following information in the subvoucher (SF-1165/SF-44) :
(1) Signature of the contracting officer for the purchase and the amount of the advance;
(2) Vendor signature for receipt of the cash payment;
(3) Signature of the employee for receipt of an item;
(4) Date of purchase;
(5) Accounting classification and appropriation chargeable; and,
(6) Reason for purchase.
e. Cashiers initiates recall action of advances for purchases outstanding more than five (5)
workdays.
4.8.4.2 Receipt Requirements
Evidence of payment shall be obtained in the form of an original sales slip, cash register
tickets, or invoice. When original receipts are not available, a statement by the vendor
explaining why an original is not being furnished shall be placed on the carbon or
duplicate. Receipts are required for all cash purchases regardless of the monetary amount
of the purchase.
4.8.4.3 Emergency Purchases
Cash purchases may not exceed $500.00 for a single transaction. Multiple transactions
shall not be made in order to circumvent this limit. However, a waiver request to exceed
the limit of $500.00 may be considered for instances OCONUS where no other
procurement instrument will be accepted by a vendor for emergency purchases of fuel,
subsistence items, and/or port services including parts and repairs. Requests for waivers
must be made in writing to the applicable Chief of Contracting Office (COCO) through
Commandant (CG-913), with copies to FINCEN (CC) and Commandant (CG-84). In
addition to the normal documentation required for cash purchases, the cashier must have
the following items before disbursing cash in excess of $500.00 for a purchase.
a. A copy of the command emergency determination. A copy of the determination must be
included with the cashier replenishment request and submitted to FINCEN (CC).
b. A copy of the authorization from Commandant (CG-913) granting permission to exceed
the $500.00 imprest fund disbursement ceiling and the emergency cash disbursement
number issued by FINCEN (CC), shall be included with the cashier's monthly
replenishment request. The emergency cash disbursement number shall be annotated on
all disbursement supporting documents involved.
COMDTINST M7210.1C
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4.8.5 Travel Reimbursements
Reimbursements of any type of travel, including local, is not authorized.
4.8.6 Emergency Travel Advances
Cash disbursement for travel advances in excess of $500.00 shall only be authorized when
emergency conditions exist . Requests for waivers for emergency travel advances greater than
$500.00 must be made in writing to the applicable Chief of Contracting Office (COCO) through
Commandant (CG-913), with copies to FINCEN (CC) and Commandant (CG-84). In addition to
the normal documentation required for cash travel advances, the cashier must have the following
items before disbursing the cash:
a. A copy of the command emergency determination. A copy of the determination must be
included with the cashier replenishment request and submitted to FINCEN (CC).
b. A copy of the authorization to exceed the $500.00 imprest fund disbursement ceiling and
the emergency cash disbursement number issued by FINCEN (CC). A copy of the
authorization must be included with the cashier replenishment request. When an
emergency cash disbursement number is issued, the number shall be placed on all related
disbursement supporting documents.
4.8.7 Commissary Items
Use of imprest funds to purchase subsistence items from commercial sources OCONUS is
authorized only in an emergency and cannot exceed $500.00. Requests for waivers for single
transactions greater than $500.00 must be made in writing to the applicable Chief of Contracting
Office (COCO) through Commandant (CG-913), with copies to FINCEN (CC) and Commandant
(CG-84). Multiple transactions shall not be made in order to circumvent this limit:. Use of
imprest funds to purchase subsistence items from base commissary stores is prohibited.
4.8.8 Mass Transit Fare Benefit Program Reimbursements
Cash disbursements for Mass Transit Fare Benefit program reimbursements are not authorized.
4.9 Doubtful Transactions
Where doubt exists as to the propriety of any transaction, the cashier may require written
acceptance of responsibility from the official authorizing the payment. This will provide the
cashier recourse if the transaction is later disallowed. Any doubt should be resolved in advance by
consultation with the appropriate certifying officer. The cashier may also request an advance
written opinion from the certifying officer as to the legality of a disbursement. If the certifying
officer cannot determine the legality of the disbursement, the certifying officer may submit the
question to the Comptroller General for a decision (see section 1.5 of this Manual). If after taking
the above actions the cashier is ordered by an authorizing official to make payment, the following
statement shall be placed on the reverse side of the supporting document used to support the
payment:
I, (name and title of person) AM ORDERING (name of cashier) TO
DISBURSE CASH UNDER PROTEST. I UNDERSTAND I MAY PERSONALLY BE
HELD LIABLE AND ACCOUNTABLE TO THE GOVERNMENT FOR THE
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AMOUNT OF THIS EXPENDITURE IN THE EVENT THE COMPTROLLER
GENERAL OR OTHER AUTHORITY DETERMINES THIS CASH PAYMENT TO BE
ILLEGAL USE OF IMPREST FUNDS OR AN IMPROPER PAYMENT.
(signature of person ordering the disbursement and date)
Note: Specifically note all such protest payments on the monthly accountability report submitted
to FINCEN (CC) along with a statement as to the circumstances surrounding the payment.
4.10 Numbering Subvouchers
After payment has been made, number all subvouchers/supporting documents consecutively,
beginning with number 1 at the beginning of each fiscal year. This number is a cashier-originated
number and is in addition to any other number that may have been assigned. All numbers shall
consist of a minimum of seven (7) characters. The first two characters shall always be "CV," the
middle three or four characters will indicate the subvoucher/supporting document number, and the
last two characters shall always be the appropriate fiscal year (e.g., CV-001-97).
4.11 Employee/Member Representative
Cash payments for travel advances may be receipted for and disbursed to an employee's/member's
representative. Prior to disbursing the cash, the representative is required to show the cashier
photo identification and to sign in block thirteen (13) of the (SF-1038) form, Advance of Funds,
for receipt of the cash, in lieu of the employee/member. Additionally, the representative's
employee ID number shall follow his or her signature. All employee/member representatives
must be designated in writing (power of attorney or some other notarized document) by the
employee/member and the original designation provided to the cashier by the employee/member.
The employee/member shall be advised that personal liability for the money does not shift to the
authorized representatives in the event that the cash is lost or stolen.
4.12 Refunds From Vendors
a. If a refund is received before the subvoucher is sent to the Finance Center (OPA), return
the money to the fund and enter the amount refunded on the subvoucher.
b. If a refund is received after the subvoucher has been sent to the Finance Center (OPA),
enter the amount of the refund on the copy of the subvoucher. Send the money with a
cover letter to the lockbox.
4.13 Cashing Personal or Government Checks
4.13.1 Afloat and Remote Units
Class A cashiers afloat or at other approved remote locations may cash personal checks of
personnel enrolled in the direct deposit program who do not have access to U. S. banking facilities
for amounts not to exceed the member's current bimonthly pay. Government checks may also be
cashed for the face amount of the check. Otherwise, imprest funds may not be used for the
cashing of checks or negotiable instruments. The following procedures shall be followed when
cashing checks:
COMDTINST M7210.1C
4-12
a. Limit cashing of government checks to single payee checks. All Government checks
issued must be negotiated within 1 year from the date of the check.
b. Only cash checks when satisfactory U.S. banking facilities are not available.
c. Do not cash personal or government third party checks.
d. All checks cashed shall be deposited in the lockbox at the following addresses:
US COAST GUARD IMPREST FUND
PO BOX 531229
ATLANTA GA 30353-1229
OVERNIGHT COURIER ADDRESS
BANK OF AMERICA
LOCKBOX NUMBER 531229 (CNI)
1075 LOOP ROAD
ATLANTA GA 30337-6002
A photocopy of each check shall be made prior to sending checks to the lockbox. The photocopy
shall be retained as part of the cashier files. Check number, name of the member, and amount of
the check shall list all checks cashed on the Cashier Accountability Report, Form CG-5394 in the
"Remarks" block or on the reverse side. The total number of checks cashed and total amount must
be included in the disbursement breakdown section of the monthly accountability report.
All personal checks shall be made payable to "United States Coast Guard" and must include the
member's employee ID number on the face of the check.
4.13.2 Endorsing Checks
Limit endorsements on all checks to the first one and one half inches on the reverse side of the
check within the endorsement area.
4.13.3 Personal Checks not Honored by a Bank
Use the following procedures when a check is returned from the Treasury Department because it
was not honored by the cashing member's bank:
a. FINCEN establishes an account receivable in the name of the cashier who cashed the
check for the amount of the dishonored check.
b. FINCEN immediately notifies the cashier who cashed the dishonored check.
c. After notification of a dishonored check, the cashier records the interim replenishment by
placing the following statement in the "Remarks" block on the next monthly report:
accounts receivable established in the amount of $___ due to a dishonored check cashed
for $___Accounts receivable number___applies.
d. The cashier informs the member of the dishonored check and attempt to collect the amount
COMDTINST M7210.1C
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of the dishonored check from the member. If successful, deposit the money with the
collection clerk for credit against the accounts receivable established in the cashier's name.
e. If in thirty (30) days the member has not paid the debt, the cashier forwards a letter to the
FINCEN requesting the member's pay account be checked for the amount of the
dishonored check.
f. When requested by the cashier, FINCEN issues a Pay Adjustment Authorization (DD-
139) (PAA) form to check the member's pay for the amount of the dishonored check. The
PAA must state that the member has been given due process in accordance with the Coast
Guard Pay Manual, COMDTINST M7220.29 (series). Forward the PAA form to the
Commanding Officer and the Coast Guard Pay and Personnel Center (PPC) for processing.
Use funds collected from the member’s pay account to close the accounts receivable
established in the cashier's name.
g. If the previous steps are unsuccessful, request a relief for physical loss or deficiency.
h. The cashier shall not cash another check for a member that has a dishonored check
outstanding and shall only cash future checks at the cashier's discretion.
4.14 Foreign Disbursing
Cashiers in foreign service shall follow the policies and procedures of this Manual. Cashiers who
operate under Other Governmental Agencies (OGAs) shall follow the policies and procedures of
that agency.
4.14.1 Authority for Procurement of Foreign Currency
When authorized in writing by the Commanding Officer, foreign funds may be obtained for
official purposes from the U.S. Government or commercial sources. The written authority to
obtain foreign currency shall be retained in the cashier's files for inspection by competent
authority.
4.14.2 Limitation on Amount
Amounts of foreign funds carried as cash on hand shall never exceed a thirty (30)-day supply.
4.14.3 Foreign Coins
Cashiers generally shall limit foreign funds to paper money. Coins shall be acquired only under
special circumstances to fill a specific need or when received as change in connection with an
official cash payment of foreign funds.
4.14.4 Methods of Procurement
Handle cash transfer of funds in foreign currency on relief of the cashier as outlined in section 4.4
(Transfer of Accountability) of this Manual.
Whenever possible, (particularly in the case of excess and near-excess currency countries),
purchase foreign currency from one of the following:
COMDTINST M7210.1C
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a. Navy or Marine Corps disbursing officer;
b. Army or Air Force finance officer; and,
c. The U.S. disbursing officer or cashier at the American Embassy.
Note: For every transaction, request a signed statement from the officer or cashier from whom
the foreign currency is purchased stating the amount of foreign currency delivered, the rate of
exchange, and the amount of U.S. dollars received thereof. Maintain this statement as part of the
cashier's files.
d. When funds are not available from Government sources as outlined above, foreign
currency may be purchased from the same commercial sources and under procedures
established by U.S. diplomatic officials. If there are no U.S. diplomatic officials present in
the area, the cashier shall follow the local foreign currency control regulations.
Procurement shall be made by the sale of U.S. Treasury check or by exchange of U.S.
currency using the following procedures:
(1) In a country where the official or agreed rate of exchange has been established as a
fixed non-fluctuating or fluctuating rate by an official action or agreement between the
United States and the foreign country, purchase foreign currency without obtaining
formal bids. Upon purchase, obtain a statement showing the amount of U.S. dollars
exchanged in cash or by check, the rate of exchange, the amount of foreign currency
purchased, the date, name, and address of the bank or other source. This statement
must be signed by a representative of the bank or other source from which the purchase
was made and maintained as part of the cashier’s files.
(2) In countries where the rate of exchange has not been established by agreement between
the United States and the foreign country, bids should be solicited from not fewer than
three sources, if available. Figure 4-13 provides an illustration of a request for bid.
The bid quoting the most beneficial legal exchange rate shall be accepted. At the time
of exchange, a statement shall be obtained as outlined in 4.14.4 of this Manual. Copies
of the accepted bid and statement will be maintained as part of the cashier's files.
(3) Cashiers may purchase foreign currency at rates more favorable than the legal rate only
if the United States mission in that country has specific authority from Commandant
(CG-84) and the Treasury. When specific authority to purchase foreign currency at
rates more favorable than the legal rate has been granted, foreign currency may be
purchased from any financial institution or other reliable source. In effecting such
purchases, use the procedures outlined in section 4.14.4 (d) of this Manual.
4.14.5 Disposition of Foreign Funds
4.14.5.1 Payments to Authorized Vendors
Foreign currency may be used for payments to vendors. See section 4.8.4 of this
Manual for guidelines on purchases.
COMDTINST M7210.1C
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4.14.5.2 Sale to Other Cashiers
The sale of foreign currency in exchange for United Sates currency to other Coast
Guard cashiers is authorized. Such sale shall be made at the rate at which the
currency is carried in the accounts of the transferring cashier. The transferring
cashier shall provide a signed statement with the same information as that required
in section 4.14.4 (d) (1), to the cashier exchanging the currency. A copy of the
statement shall be maintained as part of the transferring cashier's records.
4.14.5.3 Sale to Other Disbursing Officers
The sale of foreign currency in exchange for United States currency to disbursing
officers of the United States is authorized when the exchange cannot be
accomplished as outlined in section 4.14.5.2 of this Manual. Sale shall be made at
the rate at which the currency is carried in the accounts of the disbursing officer
making the purchase. The statement required in section 4.14.4 (2) shall be
furnished with the currency to the disbursing officer making the purchase. A copy
of the statement shall be maintained as part of the cashier's files.
4.14.5.4 Sale to Commercial Source
If foreign currency cannot be sold in accordance with section 4.14.5.2 or 4.14.5.3,
sale through commercial channels is authorized. When the rate of exchange has
been established by agreement between the United States and the foreign country
and is applicable, sale or other disposition of foreign funds for U.S. currency shall
be at an approved rate of exchange without the formality of obtaining bids. When a
sale is made, the cashier must obtain from the bank or other source to which the
foreign currency is sold, a statement showing the amount of U.S. dollars received
in exchange, the date, name, and address of the bank or other source. A
representative of the bank must sign this statement or other source to which sale is
made. The statement shall be maintained as part of the cashier's files.
When the rate of exchange is not approved by the United States or an approved rate
does not apply, the sale of foreign funds shall be made to the bidder submitting the
best of not less than three bids, if available, received in response to proposals made
to reputable banking institutions and dealers in foreign exchange. The accepted bid
shall be certified by the Commanding Officer as the best of the bids obtained. The
statement shall be maintained as part of the cashier's files.
4.14.6 Exchange of Personal Funds
Imprest funds shall not be used to exchange personal foreign or U.S. currency.
4.14.7 Foreign Currency Holdings
Value all foreign currency held in the cashier's name at the rate at which the currency was
purchased. Disburse foreign currency shall be disbursed using the first in first out (FIFO) method
of disbursement.
COMDTINST M7210.1C
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4.14.8 Recording Disbursements of Foreign Currency
Record all disbursements in U.S. currency. Determine the U.S. currency equivalency by the
exchange rate at which the foreign currency was purchased.
4.14.9 Annual Revaluation of Foreign Currency
Revaluate foreign currency holdings annually on the last workday of the fiscal year.
Base the revaluation on the established exchange rate in effect on the last workday of
the fiscal year. Support the revaluation by a certificate signed by the Commanding Officer. (See
figures 4-14 and 4-15). After revaluation, record foreign currency holdings and disbursements at
the revaluated rate. This rate prevails until the next purchase of foreign currency, at which time
the exchange rate at which the new foreign currency was purchased shall be used.
4.14.10 Reporting Annual Revaluation of Foreign Currency
Use the Cashier Accountability Report, Form CG-5394 to report the annual revaluation. Attach a
copy of the certificate of revaluation of foreign currency to the report to support the computations.
Use the "Remarks" block to show a breakdown of cash on hand. If a monetary increase above the
cashier's accountability report is realized after revaluation, deposit the increase with a collection
clerk. If a deficit below the cashier's accountability report is realized, request replenishment from
the Finance Center. (See figures 4-16 and 4-17).
4.14.11 Accounting for Gains and Deficiencies
Gains or deficiencies resulting from any revaluation of foreign currency holdings shall be applied
to the account for gains and deficiencies on exchange transactions.
COMDTINST M7210.1C
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Figure 4.1 Illustration of Monthly Accountability Report
COMDTINST M7210.1C
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Figure 4.2 Illustration of Combined Replenishment Request and Monthly Accountability Report
COMDTINST M7210.1C
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Figure 4.3 Illustration of Monthly Accountability Report in Message Format
RDDHHMMZ MON 10
FM US COAST GUARD C TAMPA
TO CGARD FINCEN CHESAPEAKE VA//AL//
INFO COGARD FINCEN CHESAPEAKE VA/OPA-MT2//
BT
UNCLAS //N07210//
SUBJ: JULY 10 CASHIER ACCOUNTABILITY REPORT FOR 20-11502
A. CERTIFYING AND DISBURSING MANUAL, COMDTINST M 7210.1A
1. IAW WITH REF A, FOL INFO IS SUBMITTED IN LIEU OF (CG-5394
A. STATUS OF FUNDS
1. UNPAID REIMBURSEMENT VOUCHERS
A. DATED 10/29/10 7,400.70
B. DATED 10/29/10 2,462.00
C. DATED 10/29/10 117.30
2. UNSCHEDULED SUBVOUCHERS .00
3. INTERMIM RECEIPTS FOR CASH .00
4. CASH ON HAND 15,020.00
5. ADVANCE ON REIMBURSEMENT CHECKS ON HAND .00
6. RECEIPTS FOR ADVANCES TO ALTERNATIVES .00
7. RECEIPTS FOR ADVANCES TO SUB-CASHIERS .00
8. OTHER .00
9. TOTAL ACCOUNTABILITY 25,000.00
10. AUTHORIZED ACCOUNTABILITY (OF-211) 25,000.00
B. DISBURSEMENT BREAKDOWN
1. PURCHASES 4 3,834.07
2. TRAVEL ADVANCES 1 300.00
3. PERSONAL CHECKS CASHED 62 5,845.93
4. REGULAR PAYROLL 0 .00
5. EMERGENCY PAYROLL 0 .00
6. PCS ADVANCES 0 .00
C. CASHIER: CWO2S. K. PHIFER
2. IT HAS BEEN DETERMINED THAT THE IMPREST FUND ON COAST GUARD C TAMPA IS
SUFFICIENT AND REQUIRES NO CHANGE AT THIS TIME.
3. CDR R.J. RABAGO, COMMANDING OFFICER SENDS. BT
COMDTINST M7210.1C
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Figure 4.4 Statement of Cash Verification Funds Advanced to Imprest Fund Cashier
COMDTINST M7210.1C
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Figure 4.5 Custodian's Count of Cash on Hand
Note: This form shall be included with all quarterly audit packages submitted to FINCEN.
COMDTINST M7210.1C
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Figure 4.6 Imprest Fund Check Off List
COMDTINST M7210.1C
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Figure 4.7 Illustration of Transfer of Accountability to Relief
OPFAC # UNIT NAME
1. Are all the original documents attached to the Cashier
Accountability Report (example (SF-1165), Receipt, (SF-1038))? Yes No
2. Has the member signed the advance document for receipt Yes No
of funds?
3. Is the (SF-1165) signed on the back by member for the Yes No
Receipt of material(s) and services utilizing the following:
“ALL GOODS AND/OR SERVICES RECEIVED
AND ACCEPTED BY ___________________
DATE________________________”
4. Are copies of the cashed personal checks attached? Yes No
5. For emergency leave advance, is there a copy of the Yes No
authorization from the District commander, for us of the
tono#, acct data, and a copy of the orders?
6. Is there an appropriate Document Number/Accounting Yes No
data on the (SF-1165?)
7. Does the (SF-1165) have a justification for purchase(s)? Yes No
8. If purchases/advances exceeds $500.00 is a copy of the Yes No
authorization attached?
9. Have all personal checks been mailed by the CNI lock Yes No
box?
10. Does the remarks block of the Cashier Accountability Yes No
Report contain information about decrease, increase, lost
check, over or under payment and other?
COMDTINST M7210.1C
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Figure 4.8 Illustration of Transfer of Accountability From Principal to Alternate Cashier
COMDTINST M7210.1C
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Figure 4.9 Illustration of Cash Advance to Alternate or Subcashier
COMDTINST M7210.1C
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Figure 4.10 Illustration of Liquidation of Cash Advance to Alternate Subcashier
COMDTINST M7210.1C
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Figure 4.11 Illustration of Principal Cashier Replenishment Request
COMDTINST M7210.1C
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Figure 4.12 Illustration of Alternate and Subcashier Replenishment Request
COMDTINST M7210.1C
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Figure 4.13 Illustration of Request For Bid on Exchange of Foreign Currency
ILLUSTRATION OF REQUEST FOR
BID ON EXCHANGE OF FOREIGN CURRENCY
REQUEST FOR BID
TO:
To Whom It May Concern:
Please quote hereon the number of______you will furnish (units of foreign currency) in exchange
for either a check drawn on the Treasurer of the United States or cash in the amount of
$_____United States dollars.
Commanding Officer’s signature
BID
DATE:
Offer is hereby made to furnish the (units of foreign currency) in exchange for a check drawn on
Treasury of the United States or (units of foreign currency) for cash in the amount of United States
dollars.
(name of bank or institution)
(name and title)
Accepted and certified to be the best of (number) bids obtained.
(Commanding Officer’s signature)
COMDTINST M7210.1C
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Figure 4.14 Illustration of Certificate of Revaluation of Foreign Currency
DATE
UNIT NAME AND LOCATION
CERTIFICATE OF REVALUATION OF FOREIGN CURRENCY
AS THE RESULT OF A CHANGE IN THE ESTABLISHED RATE
Value of the Japanese yen changes from 134 yen to the dollar to 120 yen to the dollar as of this
date.
Revaluation of yen on hand:
Yen U.S.C.
Date:_____ *Old rate 111,000 @ 134/$1.00 $828.36
New rate 111,000 @ 120/$1.00 $925.00
Gain on Revaluation $ 96.64
The gain on revaluation of $96.64 has been forwarded to the collection clerk for deposit to the
account for Gain and Deficiencies on Exchange Transactions.
Commanding Officer’s signature
*Supported by certificates/statements received when foreign currency was purchased. Copies
should be attached to this certificate.
Distribution: Original -- Finance Center (OPA)
Copy -- FINCEN (CC)
-- Cashier files
COMDTINST M7210.1C
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Figure 4.15 Illustration of Certificate of Revaluation of Foreign Currency
DATE
UNIT NAME AND LOCATION
CERTIFICATE OF REVALUATION OF FOREIGN CURRENCY
AS THE RESULT OF A CHANGE IN THE ESTABLISHED RATE
Value of the Japanese yen changes from 134 yen to the dollar to 140 yen to the dollar as of this
date.
Revaluation of yen on hand:
Yen U.S.C.
Date:_____ *Old rate 111,000 @ 134/$1.00 $828.36
New rate 111,000 @ 140/$1.00 $792.86
Loss on revaluation ($35.50)
Request reimbursement of $35.50 for deficiency created by the revaluation of foreign currency
holdings. The account for Gains and Deficiencies on Exchange Transactions shall be charged for
this reimbursement.
Commanding Officer’s signature
*Supported by certificates/statements received when foreign currency was purchased. Copies
should be attached to this certificate.
Distribution: Original -- Finance Center (OPA)
Copy -- FINCEN (CC)
-- Cashier files
COMDTINST M7210.1C
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Figure 4.16 Illustration of Annual Revaluation of Foreign Currency Report When Gain is Realized
COMDTINST M7210.1C
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Figure 4.17 Illustration of Annual Revaluation of Foreign Currency Report When Loss is Realized
COMDTINST M7210.1C
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Figure 4.18 Illustration of Liquidating Overage by Reducing Replenishment Request
