6533 - collections

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FOREST SERVICE MANUALNATIONAL HEADQUARTERS (WO)

WASHINGTON, DC

FSM 6500 – FINANCE AND ACCOUNTING

CHAPTER 6530 – BILLINGS AND COLLECTIONS

Amendment No.: 6500-2011-4

Effective Date: November 8, 2011

Duration: This amendment is effective until superseded or removed.

Approved: DONNA M. CARMICAL Chief Financial Officer (CFO)

Date Approved: 10/07/2011

Posting Instructions: Amendments are numbered consecutively by title and calendar year. Post by document; remove the entire document and replace it with this amendment. Retain this transmittal as the first page(s) of this document. The last amendment to this title was 6500-2011-3 to FSM 6590.

New Document 6530 20 Pages

Superseded Document(s) by Issuance Number and Effective Date

6530(Amendment 6500-2010-2, 12/29/2010) 20 Pages

Digest:

6530 – Revises entire chapter including policy and procedures for bonding volunteer collection officers. Also, adds a section for undesignated collection officers/incidental collection officers, to handle government funds.

WO AMENDMENT 6500-2011-4EFFECTIVE DATE: 11/08/2011DURATION: This amendment is effective until superseded or removed.

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FSM 6500 – FINANCE AND ACCOUNTINGCHAPTER 6530 – BILLINGS AND COLLECTIONS

Table of Contents

6530.1 - Authority.......................................................................................................................36530.2 - Objectives......................................................................................................................56530.3 - Policy.............................................................................................................................56530.4 - Responsibility................................................................................................................5

6530.41 - Line Officers............................................................................................................56531 - BILLINGS.............................................................................................................5

6531.1 - Bill Issuing, Text Content, and Due Dates....................................................................66531.2 - Billing Methods.............................................................................................................7

6532 - POINT-OF-SALE SYSTEM (POSS).....................................................................76532.1 - POSS Equipment and Software.....................................................................................86532.2 - Advantages of POSS.....................................................................................................8

6533 - COLLECTIONS....................................................................................................86533.1 - Sources of Collections...................................................................................................96533.2 - Acceptance of Collections (Remittances).....................................................................96533.3 - Designation of Collection Officers/Unit Collection Officers......................................10

6533.31 - Undesignated Collection Officers.........................................................................116533.4 - Safekeeping of Collections and Equipment................................................................116533.5 - Interpretive Association Material [Reserved].............................................................126533.6 - Collections Record Keeping and Accounting.............................................................126533.7 - Reporting Loss or Theft of Collections.......................................................................126533.8 - Internal Reviews..........................................................................................................156533.9 - Over-the-Counter Collections Activities at Field Units..............................................15

6534 - DEPOSITS..........................................................................................................186534.1 - Treasury-Designated Banks Accepting Federal Deposits...........................................186534.2 - Timeliness and Frequency of Deposits.......................................................................19


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6530.1 - Authority

Forest Service has legislative authority to charge and collect fees for various activities. Proper stewardship over federal funds requires aggressive, efficient, and prudent management of collections and debts.

1. Statement of Federal Financial Accounting Standard (SFFAS) Number 1, “Accounting for Selected Assets and Liabilities.” These are standards for administering collections and accounts receivable.

2. Treasury Financial Manual, Volume I, Part 5, Deposit Regulations (I, TFM, part 5). This part prescribes the forms and procedures to be observed by all government departments, agencies, corporations, and others concerned with respect to deposits for credit to the account of the U.S. Treasury and other related matters.

3. Treasury Financial Manual, Volume I, Part 6, Chapter 8000, Cash Management (I TFM, part 6, chapter 8000). This chapter establishes procedures for government agencies to follow to ensure prudent cash management practices when developing and implementing regulations, systems, and instructions. These procedures include billings, collections, deposits, cash held outside the cash account of the Department of the Treasury, and financial data reporting. These procedures require the use of timely methods, principally Electronic Funds Transfer (EFT), for the collection and deposit of funds.

4. Title 12, United States Code, sections 265, 266, 1464(k), and 1789(a) (12 U.S.C. 265, 266, 1464(k), and 1789(a)). These titles set out the Secretary of Treasury’s exclusive authority to designate financial institutions to be depositaries and financial agents of the U.S. Government.

5. Title 15, United States Code, section 1692(g) (15 U.S.C. 1692(g)). This title sets out the required wording and content for a bill (“the notice of debt”) issued to a debtor.

6. Title 16, United States Code, section 557 (16 U.S.C. 557). This title provides the authority for making deductions from employees’ salary payments for the cost of subsistence, personal equipment, supplies, and medical attention that Forest Service furnishes to employees.

7. Title 16, United States Code, section 460 1 through 6a, as amended (16 U.S.C. 460 1-6a). This regulation authorizes the collection of admission and special recreation use fees for the use of recreation facilities.

8. Title 18, United States Code, section 643 (18 U.S.C. 643). This title establishes the penalty for custodians’ failure to furnish account records for information or approval.

http://www.fms.treas.gov/tfm/vol1/v1p6c800.txt

http://www.fms.treas.gov/tfm/vol1/v1p6c800.txt

http://www.fasab.gov/

http://www.fasab.gov/


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9. Title 18, United States Code, section 648 (18 U.S.C. 648). This title outlines the actions and penalties associated with Custodians’ embezzlement, theft, and generally misusing public funds.

10. Title 18, United States Code, section 649 (18 U.S.C. 649). This title provides authority to fine or imprison custodians failing to deposit monies when required to do so by the Secretary of the Treasury or the head of any other proper department or agency.

11. Title 31, United States Code, section 3302(c) (31 U.S.C. 3302(c)). This authority sets forth a provision for a person to deposit public money without delay into a depositary designated by Treasury unless the public money is for current expenditure.

12. Title 31, United States Code, section 3711- 3719 (31 U.S.C. 3711-3719). This title provides authority for an agency head to compromise a claim of the Government of not more than $100,000 excluding interest; and other delinquent debt management provisions.

13. Title 31, United States Code, sections 3527 through 3528 (31 U.S.C. 3527-3528). Government Accountability Office, through the Comptroller General, has authority to grant relief to accountable officials and agents responsible for the physical loss or deficiency of public money, vouchers, checks, securities, or records, depending on the findings of the official investigation of the loss or deficiency.

14. Title 31, United States Code, section 3701 (31 U.S.C. 3701), et seq., and Title 31 Code of Federal Regulations, Parts 900 through 904, Federal Claims Collection Standards as amended. (31 CFR, 900-904). This regulation sets out the requirements for administering collection activities.

15. Title 31, United States Code, section 5325 (31 U.S.C. 5325), Identification required to purchase certain monetary instruments. This regulation authorizes that no financial institution may issue or sell a bank check, cashier’s check, traveler’s check, or money order to any individual in connection with a transaction involving United States coins or currency in amounts or denominations of $3,000 or more; unless the individual has a transaction account with such financial institution, and the financial institution verifies that through a signature card or other information maintained by such institution.

16. The E-Government Act of 2002: Federal Management and Promotion of Electronic Government Services. The purpose of this Act is to improve the methods by which Government information including information on the internet is organized, preserved, and made accessible to the public.

17. The Check Clearing for the 21st Century Act, October 28, 2003, Public Law 108-100. This Act authorizes the use of paper check scanners to convert paper checks to electronic substitutes.


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6530.2 - Objectives

1. Utilize the Point-of-Sale System (POSS) as a corporate system for collections.

2. Provide a comprehensive billings and collection program that include guidelines for timely, forceful and persistent actions for collecting amounts due from a legally liable individual or entity.

3. Implement internal controls to safeguard collections and deposits.

6530.3 - Policy

Accurately record all billings and collections in the core financial accounting system or related subsystem accounts within timeframes prescribed; and to utilize electronic methods of collection such as plastic card and paper check conversion to accept and deposit payments from customers.

6530.4 - Responsibility

Responsibilities associated with POSS are set forth in FSH 6509.11k, section 36.

6530.41 - Line Officers

Line officers are responsible for providing safekeeping of receipts; even if appropriate personnel are not available to accept funds. Line officers may be held liable for failure to provide adequate, required safekeeping which may result in losses or thefts. Compensating controls (such as documentation and more frequent activity reviews) must be implemented in situations where resource constraints exist to ensure continued safekeeping of government funds.

6531 - BILLINGS

Bill and record all monies owed to the Forest Service in the Agency’s core financial accounting system within five business days after goods have been shipped or released, services rendered, or payment is otherwise due (TFM Volume 1, part 6, chapter 8000, section 8025.10 – Timeliness of Billings and Collections).

All collections are either receipts or appropriation repayments. See FSM 6512.12 for direction on appropriation repayments (refunds and reimbursements). FSH 6509.11k, chapter 30, lists receipt account symbols and titles. If none of the accounts listed appear to be the proper classification, request advice from the Albuquerque Service Center-B&F, Timber Sales Accounting (TSA) and Collections Branch.


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1. Over-the-Counter Collections. Conduct informal business transactions when collection officers meet customers face-to-face to sell recreation passes, maps, small forest products, and collect recreation fees. Collection officers also process receipts from unstaffed drop boxes such as fee tubes (iron rangers) at campgrounds, trailheads or boat launches; and donation boxes. FSH 6509.14, Collection Officer’s Handbook, contains detailed procedures for local collection officer activities.

2. Collection Instruments. Formal business arrangements with individuals and a variety of organizations are documented in several ways, as follows:

a. Collection Agreements. Requirements and procedural instructions covering the processing, numbering, and filing of collection agreements are in FSM 1580 and FSH 1509.11, chapter 70.

b. Resource Contracts. Base all billings and collections on the terms of the original or properly modified contract. The Comptroller General approves any contract modifications made for the sole purpose of reducing the consideration passing to the Government below the original contract terms. Other agents and officers of the United States have no authority to surrender or waive contract rights that have vested in the Government without compensation. See FSM 2230 for Grazing and Livestock Use Permit System, FSM 2430 for Commercial Timber Sales, FSM 2710 for Special-Use Authorizations, and FSM 2820 for Mineral Leases, Permits and Licenses.

c. Interagency Agreements. Document business arrangements with other Federal agencies with an interagency agreement. FSM 1580 and FSH 1509.11, chapter 50 provide direction on interagency agreements.

6531.1 - Bill Issuing, Text Content, and Due Dates

Accurate and prompt issuance and recording of billings provide timely and reliable financial status on all debts owed the Forest Service. Units must maintain appropriate documentation to fully support all transaction recorded in the core financial system. Units and ASC-B&F must ensure that all accounting entries are recorded in the Agency’s core financial accounting system for each reporting period. The Forest Service must issue and record a bill when it:

1. Has expended resources to do work for government and non-government entities.

2. Anticipates spending the resources and issues an advance billing.

3. Sells forest products such as timber.

4. Rents the use of Forest Service land or other property such as building.


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5. Sustains damages to land, property or facilities, or assesses fines and penalties.

6. Recovers overpayments disbursed to vendors in error.

7. Becomes aware of employee indebtedness, some of which is billed by the National Finance Center using the Administrative Billings and Collections (Feeder System).

After determining the amount due, the initial form FS-6500-89, Bill for Collection, must be prepared and mailed within five business days. See FSH 6509.11k, section 33.11.

6531.2 - Billing Methods

Forest Service has five ways to issue billings. FSH 6509.11k, section 33.44, contains instructions for creating these billings.

1. Prepare bills electronically using the Agency’s core financial accounting system interfaced subsystems, such as INFRA (for grazing and land rent bills) and Automated Timber Sale Accounting (for timber bills).

2. The ASC-B&F, issues bills based on unit requests entered into the Financial Transaction Request System (FTRS).

3. The National Finance Center, on behalf of the Forest Service, generates bills for employee indebtedness using the integrated feeder system Administrative Billings and Collections System (ABCO).

4. The Forest Service bills other Federal agencies using Treasury’s Intra-Governmental Payment and Collections System (IPAC).

5. The ASC-B&F, issues manual bills based on units’ e-faxed requests. These manual bills are infrequent or non-recurring business transactions.

Collection transactions processed by the POSS do not require a bill. The POSS electronically processes the collection which includes job code information, transaction by transaction, through the Agency computer network in near real time. Transaction data for collections is stored in the POSS until it is reconciled, then it is recorded in the Agency financial system.

6532 - POINT-OF-SALE SYSTEM (POSS)

The Point-of-Sale System (POSS) is the corporate solution to modernize Forest Service collection methods and accounting. The POSS replaces manual accounting processes, minimizes cash collections, and improves customer service areas of Agency offices and busy recreation locations. See FSH 6509.11k, section 36 for POSS procedures.


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6532.1 - POSS Equipment and Software

The POSS includes equipment with related software distributed by the Washington Office, as follows:

1. An electronic cash register with software, which may include an integrated plastic card reader and paper check scanner, and

2. An electronic portable sales register with an integrated plastic card reader.

6532.2 - Advantages of POSS

The advantages of the POSS are as follows:

1. Receipts for plastic card and electronic checks are credited to Federal accounts more quickly, reducing the float for the Government.

2. Customers prefer to use their plastic cards to pay fees and buy products and services.

3. Electronic collections fulfill Federal e-Government requirements and modernize Forest Service collection methods.

4. Collected currency decreases as customers use their plastic cards more.

5. Related personal risk to collection officers’ safety is reduced as the volume of cash decreases.

6. Treasury’s initiative to phase out using lockbox banks is partially achieved. Other electronic collection methods such as web-based portals are the next step for modernization efforts.

7. After transaction information is recorded in the POSS, an automated reconciliation system will ensure that the data balances with Treasury before being recorded in the accounting system.

8. The POSS is connected to the Agency computer network so that collections accounting is recorded electronically. Collection officers do not manually enter accounting information.

6533 - COLLECTIONS

Forest Service has statutory authority to charge and collect fees for various activities. The Agency shall take timely and aggressive collection action with effective follow-up to collect all bills for money due. Whenever possible, advance billings and advance collections must be


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accomplished. The implementation of the POSS expedites the collection and deposit of over-the-counter receipts from the sale of maps, recreation passes, and small forest products; and from the collection of fees.

Collections include currency, coin, money orders, checks, travelers’ checks, electronic wire transfers, plastic card collections, and other negotiable instruments. The POSS is designed to accept all these forms of payment, except wire transfers, over-the-counter.

FSM 6512 defines and discusses reimbursements and expenditure refunds.

6533.1 - Sources of Collections

Forest Service receives receipts from many types of business transactions such as map sales, timber product sales, land uses, tours, trespass violations, contracts, fines, permits, legal settlements, donations, and inter-agency agreements, as shown below:

1. Remitters. Collections originate from individuals, businesses, corporations, cooperator organizations, state or local governments, or other Federal agencies. Further discussion and procedural instructions are found in FSH 6509.11k, chapter 30.

2. Sale of Federal Recreation Area Permits. The Federal Lands Recreation Enhancement Act of 2004 authorizes an interagency pass and establishment and collection of fees for users of recreation areas and facilities. See FSH 6509.14, section 01.1.

3. Sale of Other Permits. FSH 6509.14 includes procedural instructions for obtaining, controlling and issuing the following accountable forms:

a. Form FS-2400-1, Forest Product Removal Permit and Cash Receipt.

b. Form FS-6500-103, Temporary Receipt, is available in hard copy through Beltsville Service Center in Maryland.

4. Sale of Maps. See FSM 7149.11c.

6533.2 - Acceptance of Collections (Remittances)

1. Accepting Remittances/Deposits. Only designated collection officers may accept remittances. Collection officers are designated in writing by authorized unit line officers or their designees. Unit line officers after designating collection officers may determine who will serve as a unit collection officer. Some employees may be considered collection officers by virtue of their position (FSM 6533.31). Local budget officers shall authorize all exceptions in writing, such as a mail clerk inadvertently opening a remittance envelope.


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2. Remittances Deposited at the Lockbox Bank.

a. Collection officers and unit collection officers are authorized to accept collection of over the counter receipts as follows:

(1) Sales of recreation passes, maps, and small forest products.

(2) Receipts from unstaffed recreation drop boxes (iron ranger fee tubes) and from donation boxes.

b. Collection officers and unit collection officers whose offices do not have the POSS, may not accept remittances for bills that instruct customers to mail payments to a designated lockbox. Locations with POSS, however, are equipped to accept and process the occasional remittance for bills that instruct customers to mail payments to a designated lockbox.

3. Uncollectible Checks. If a collection officer or the unit collection officer is aware of an individual or entity that is the subject of extended collection action, the collection officer or unit collection officer shall not accept a check as payment, to avoid an uncollectible check. The collection officer or unit collection officer must have readily available, in electronic or paper form; documentation that shows the Forest Service is seeking collection from this individual for an unpaid bill. Additionally, the Agency has selected the feature available with the Treasury’s Paper Check Conversion program, which stores data from uncollectible checks electronically, creating a reference history for future use.

4. U.S. Dollars versus Foreign Funds. Collection officers and unit collection officers may accept only payments in U.S. dollars, when possible; and checks drawn on U.S. banks. Foreign funds that have been collected will be handled in accordance with procedures in FSH 6509.11k, chapter 30.

5. Delayed Remittances. Responsible forest staff officers may also accept remittances for immediate transmittal to the collection officer or unit collection officer when it is in the interest of the Forest Service to do so, or as an accommodation to users whose remittances otherwise might be delayed. Such remittances may be drafts, money orders or checks payable to the Forest Service, USDA. Form FS-6500-89, Bill for Collection, must accompany remittances.

6533.3 - Designation of Collection Officers/Unit Collection Officers

See FSH 6509.14, section 11.1, for procedural instructions pertaining to the designation of collection officers.


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There are four ways for a person to become a Forest Service collection officer or a unit collection officer.

1. Local budget officers shall prepare written collection officer designations for employees whose prescribed duties require handling of public funds. This includes unit collection officers and designated alternates. The unit line officer or designee shall sign the designation form.

2. Regional foresters, forest supervisors and directors may designate volunteers as collection officers when the volunteers are signed up in the Forest Service Volunteer Program. In addition, the provision of surety bond for volunteers engaged in the sale of permits or collection of fees is neither required nor prohibited (OGC 2008 opinion). Regional foresters, forest supervisors and directors must determine the bonding needs of their volunteer collection officers.

3. Hosted participants, formerly Senior Community Service Employee Program (SCSEP) enrollees, may be designated by the line officer to serve as collection officers.

4. Individuals listed in FSM 6533.31.

Upon cancellation of the designation, the collection officer will be informed, in writing, except when the designation is for a limited time. The office that made the designation must issue the cancellation. Transfer all monies intact to the unit collection officer. The unit collection officer shall deposit the money intact, without deduction for any charge or claim (31 U.S.C. 3302). See FSH 6509.14, for collection process procedures.

6533.31 - Undesignated Collection Officers

Even though not formally designated, some individuals and other staff such as line officers and subunit line officers (district rangers) may act as incidental collection officers when assisting in collecting agency funds outside their normal scope of duty/responsibility. However, they may be liable for public funds in their custody (31 U.S.C 3302). Therefore, any incidental collections made must be immediately transferred to a designated collection officer for deposit.

6533.4 - Safekeeping of Collections and Equipment

Maintain adequate measures to ensure collections are secure at all times. Regional and district offices must provide necessary equipment to employees responsible for the safekeeping of Government funds. The following minimum standards apply:

1. Equipment. If there is more than one collection officer at the same location, provide each individual with a separate locked drawer in the safe. Collection officers and unit collection officers shall store only cash or its equivalent (checks, money orders, and so


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forth) in these drawers. Provide safes for all locations where $500 or more cash is stored before it is deposited. Collections must be deposited daily and not kept overnight. Acceptable equipment for storing cashboxes or less than $500 is as follows:

a. Bar-locked and combination locked, bolted steel filing cabinets, or

b. A fireproof (insulated) steel file cabinet with dial combination lock.

2. Access. Only authorized employees shall have access to the safekeeping facilities. Government safes used for collections may not be used to store miscellaneous personal papers or property such as:

a. Checks drawn in favor of employees who are temporarily absent.

b. Funds pertaining to welfare activities unless enclosed in a properly identified sealed envelope and placed in a compartment separate from government funds.

3. Cash Bags and Boxes. Each collection officer shall use a cash bag or cash box to store their monies after hours when they are not on duty. In the POSS, only one drawer can be used at a time.

4. POSS Electronic Handheld Sales Register. POSS handheld devices are portable electronics, classified as sensitive, accountable, personal property. FSM 6414.2 sets forth employee responsibilities related to the control and security of personal property, such as completion of form AD-107, when an electronic portable sales register is assigned to a collection officer. Provide secure storage for the electronic portable sales devices, especially when they are not being used and during the overnight re-charging process.

5. Desktop Sales Register, Paper Check Conversion (PCC) Scanner, and Desktop Plastic Card Reader. The desktop sales register, PCC scanner, and desktop plastic card reader may remain on the desktop overnight.

6533.5 - Interpretive Association Material [Reserved]

6533.6 - Collections Record Keeping and Accounting

See FSH 6509.14, ch. 10, for detailed procedures on record keeping.

6533.7 - Reporting Loss or Theft of Collections

1. Actions by office to which collection officer is assigned.


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a. The collection officer shall immediately report a loss or theft of collections to the forest or unit administrative officer. If the collection officer is assigned to a region, station, Area, International Institute of Tropical Forestry, or Job Corps, the collection officer shall report the loss or theft of collections to the Regional Budget Director, or Assistant Director for Research Support Services, or equivalent, and to the Forest Service Law Enforcement and Investigations staff. As soon as possible, verify the amount of loss or theft and document the amount. When the loss or theft appears to be a result of misappropriation, or other improper action by the cashier, the forest or unit administrative officer shall impound the remaining public monies pending further investigation and possible transfer of the collection responsibility to an alternate or new collection officer.

b. The forest or unit administrative officer shall immediately report by phone, and follow up with written documentation of the event, the loss, theft, or irregularity, regardless of amount or circumstances, to the Regional Budget Director or Assistant Director of Research Support Services. The administrative officer shall also report any missing Treasury checks, including the check numbers, amounts, and endorsements, if known, so that the disbursing offices can stop payment. Send a confirmation report and other requested data as soon as possible to the Regional Budget Director.

c. In case of an obvious robbery, immediately notify local police authorities and the Forest Service Law Enforcement and Investigations staff. In cases where an employee is suspected of theft or embezzlement, contact the USDA Office of the Inspector General (OIG) via their hotline number, located on the following website: USDA-OIG Hotline Link. Obtain the investigation report made by local police authorities and a statement indicating whether their investigation disclosed any information implicating the collection officer, or other reasons why the collection officer should be held responsible for the loss. Send an original and one copy of the report to the Regional Budget Director or the Assistant Director for Research Support Services, and Forest Service Law Enforcement and Investigations (LEI) staff. File one copy in the collection officer file.

d. Where initial evidence indicates apparent irregularity on the part of the collection officer, suspend collection officer duties pending further investigation. Report such cases to the Regional Budget Director and the Assistant Director for Research Support Services, by telephone. Request their advice regarding notification of the USDA OIG and Forest Service Law Enforcement and Investigations personnel. Confirm all telephone reports in writing.

http://www.usda.gov/oig/hotline.htm


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2. Processing Regional Budget Director or Assistant Director for Research Support Services. The Regional Budget Director or the Assistant Director for Research Support Services shall make an immediate report of such losses or thefts to the appropriate regional headquarters Office of the Inspector General and Forest Service Law Enforcement officer. Review each report of loss or theft of collections to determine:

a. Remedial measures required to prevent similar losses in the future.

b. Whether irregularities, falsification, or discrepancies involving accountability exist that require special handling under the provisions of FSM 6507, and

c. Whether to initiate a request for relief under the provisions of 31 U.S.C. 3527.

3. As a result of the fact that collections are considered a line officer’s accountability function, the Regional Budget Director or Assistant Director for Research Support Services shall ensure the senior organization line officer present is notified and must document the content and time of this notification.

4. After obtaining essential information, the Regional Budget Director or Assistant Director for Research Support Services, shall immediately inform the field unit of any action necessary to protect the Government interests; additionally, they shall inform the field office of the OIG or Forest Service Law Enforcement officer nearest to the cashier's office of the essential information. If Treasury checks were involved in the loss or theft, also notify the Albuquerque Service Center-B&F, Payments Section immediately, preferably by telephone, with written follow up soon thereafter. Such notification must include the check numbers, amounts of the checks (if known) and any endorsements included on the checks for stop payment processing by the ASC-B&F. ASC-B&F works with the National Finance Center and Treasury to prepare the paperwork to research the loss or theft.

5. When a fiscal liability determination must be made, the USDA OIG conducts the investigation. Local Law Enforcement and Investigations staff become involved only if the USDA OIG requests LEI participation.

6. When reports or investigations indicate that the circumstances warrant a request for relief under the provisions of 31 U.S.C. 3527, the Regional Budget Director or the Assistant Director for Research Support Services shall prepare a request for relief using the same address, letterhead, and format as illustrated in FSH 6509.13b, section 0505.32, exhibit 01. Do not include the provision for routing the request through the Treasury Chief Disbursing Officer as provided for cashiers' relief requests. The request for relief must be routed to the Director, Albuquerque Service Center Budget and Finance (ASC-B&F) through the Director, Financial Policy for processing.


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7. Generally, relief may be granted by the Director, ASC-B&F for losses under $3,000. For relief of $3,000 or more, submit request to the Director, Financial Policy for processing and submission to the Government Accountability Office.

6533.8 - Internal Reviews

See FSH 6509.11k, section 31.11.

6533.9 - Over-the-Counter Collections Activities at Field Units

Over-the-counter (OTC) collections activities (such as map sales) occur at nearly all field offices. Many field offices have such a low volume of collections that the costs of preparing a deposit for the lockbox bank exceed the amount of money being deposited. Low collections amounts may occur during the off-season in remote undeveloped areas, or it may be a year-around situation.

To minimize the overall cost of providing over-the-counter collections activities, including preparing and mailing lockbox deposits for small collection amounts, national forests and administrative units may evaluate their over-the-counter collection functions and implement improvements as follows:

1. The administrative officer, budget officer, and recreation staff officer of the national forest or administrative unit will coordinate to determine which of their field offices have low collections and limited staff. Either of the following two conditions may exist:

a. Small amounts of collections may occur only during the off-season, or

b. Small amounts of collections may be a year-around situation.

2. The officers may consolidate the over-the-counter sales function from the low volume office to the nearest field office that has a greater volume of OTC business, with the following conditions.

a. The low volume office would notify any customers that sales of maps and other items are now handled at another field office during the offseason or permanently.

b. The low volume office would provide to the customer an informational flyer containing contact information for the alternate field office (FSM 6533.9, ex. 01).

c. The alternate office accepts orders by mail, phone, and fax.

3. The low volume office, without an OTC sales function, would experience the following efficiencies/savings:


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a. Staff time for an employee to serve as collection officer including the required recordkeeping, collection officer’s reviews and audits, and preparation and mailing of lockbox deposits;

b. Expense of money order fees and certified mail fees for the lockbox deposit; and

c. Accountable/negotiable property recordkeeping required maintaining local inventories of maps, recreation passes, and other sales items would be saved as a result of moving the OTC function from low volume collection site to a higher volume field site.

4. Low volume offices that choose to retain all OTC customer service and collections activities may centralize the process of preparing and making the lockbox deposit, as follows:

a. The low volume field office transfers its currency and checks to the nearest higher volume field office, designated by the officers. The designated deposit processor aggregates all collections into one deposit, purchases one money order, and processes the deposit.

b. The transfer of currency and checks may occur as follows:

(1) Person-to-Person Transfer (Collection Office). The designated deposit processing office may send a collection officer to pick up collections from outlying field offices. Alternatively, the low volume office and the designated deposit processing office may have shared employees traveling between the two offices (such as a landscape architect or hydrologist), who can transport the collections (act as a courier).

(2) Person-to-Person Transfer (Non-Collection Officer). When the courier is not a collection officer, use form AD-107 to document the transfer of collections to another location.

(3) U.S. Postal Service First Class Mail. The low volume office prepares a form AD-107 to transfer the collections to the designated high volume site for processing. The collection officer wraps the AD-107 around the currency and checks and mails the collections to the designated deposit processing office.


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6533.9 - Exhibit 01

Flyer with Sales Information for Customers

Effective June 1, 2010, the Woodsy Owl National Forest re-organized sales locations to provide more efficient and economical service to our customers. Because of the low sales volume in this office, the sales desk is closed, but other Forest Service offices are available to assist you.

You may purchase maps, recreation passes, and small forest products permits (such as fuelwood, Christmas trees, and stone/rock) at the offices listed below:

ABC Ranger District, phone xxx.xxx.xxxx, by email at [email protected], or by mail addressed to 5678 Hwy 20 South, Coldtown, VA 23456

PQR Ranger District, phone xxx.xxx.xxxx, by email at [email protected], or by mail addressed to 9012 Pine Cone Trail, Freezerville, VA 78901

You must appear in person to purchase a forest products permit of any kind (such as fuelwood, Christmas tree, or rock).

We apologize for any inconvenience this change may cause you.

/s/ District Ranger DISTRICT RANGER

mailto:[email protected]

mailto:[email protected]


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6534 - DEPOSITS

Money that is being or has been presented for credit to the U.S. Treasury is considered a deposit. Deposits may be presented in a number of ways:

1. Mailing an envelope to the lockbox bank (whether surface mail or express mail).

2. Transmitting a batch of plastic card transactions to Treasury’s plastic card bank,

3. Submitting a batch of electronically scanned checks to Treasury’s e-check bank,

4. Delivering a deposit to the Treasury General Account Bank, or

5. Making a deposit under special instructions from Treasury. In extraordinary circumstances such as weather emergency, extended power outage, or other critical local conditions, Treasury may provide other methods for affected units to make deposits during the local emergency period. Special deposit instructions are obtained in either of two ways, as follows:

a. Treasury may initiate the instructions, and the Albuquerque Service Center-Budget and Finance (ASC-B&F) notifies the affected units, or

b. ASC-B&F notifies Treasury about the local emergency and obtains the needed instructions.

6534.1 - Treasury-Designated Banks Accepting Federal Deposits

The U.S. Treasury regulates all matters pertaining to the collection and handling of monies due to the Federal government, including the designation of banks and depositories for the processing and depositing of Federal receipts.

1. Hardcopy Deposit Methods. Forest Service has three paper-based (non-electronic) methods for depositing paper checks and currency for non-POSS locations:

a. Lockbox Bank. The majority of Forest Service collections are processed by the Treasury-designated Citibank in California. When Forest Service collection officers receive revenues over-the-counter, they prepare the deposit and mail it to the lockbox bank, certified, return receipt requested. Permit holders and timber sale contractors are instructed to mail their remittances to the lockbox bank directly, accompanied by a copy of the related Bill for Collection.


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b. Treasury General Account (TGA) Bank. Some Forest Service offices have unique local circumstances that prevent the office from using the lockbox bank for over-the-counter collections of recreation fees and map sale revenue. If those circumstances satisfy Treasury’s requirements, and the Forest Service Chief Financial Officer requests, the Treasury establishes TGA bank access for the unit. With a TGA bank, the unit makes deposits at a local bank instead of the lockbox bank.

c. Special Instructions from Treasury. See FSM 6534.2, paragraph 5.

2. Electronic Deposit Methods. Forest Service has three electronic deposit methods.

a. Card Acquiring Services (CAS) formerly Plastic Card Network (PCN). The Treasury contracts with major financial institution(s) to serve as its designated depositary for CAS (currently, the Fifth Third Processing Solutions, a division of Fifth Third Bank of Cincinnati, Ohio). The Fifth Third Processing Solutions replaced Mellon Bank and Bank of America for processing plastic card collections. Forest Service offices accept customers’ plastic cards such as credit, debit, and stored value (cash) cards, for “over-the-counter” payment of recreation fees and maps. Collection officers batch the plastic card collection transactions, using a desk-top plastic card terminal or PC-Charge software, and transmit them to Treasury’s CAS depositary for processing. Once POSS is implemented, collection officers may accept plastic cards for small forest products and other I-Web collections in addition to maps, and recreation passes, and fees.

b. Electronic Check Processing (Paper Check Conversion). Forest Service offices have electronic check processing capability for over-the-counter collections of recreation fees and map sales. Treasury’s designated bank for electronic check processing is the Federal Reserve Bank of Cleveland, Ohio. With the POSS, collection officers may scan all paper checks; those received for small forest products and other I-Web collections, in addition to maps, and recreation passes and fees, whether the customer is present or not.

c. PAY.GOV. Pay.gov is Treasury’s internet portal through which customers may pay bills issued to them by Federal agencies who participate in the pay.gov program.

6534.2 - Timeliness and Frequency of Deposits

To improve availability of funds and reduce mail float, processing float, and collection float, Treasury established the following requirements for Federal agencies’ deposits. These deposits include those made at lockbox banks, Treasury General Account (TGA) banks, plastic card collections transmissions, and paper check conversion batches.


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1. Use certified mail, return receipt requested, to mail deposits via the U.S. Postal Service Delivery Confirmation service to the lockbox bank. In addition, Federal Express and UPS are acceptable delivery services. TGA bank deposits must be made in person or through the bank’s night deposit drop box.

2. Deposit receipts totaling $5,000 or more on the same day received (a “same day deposit”). To meet this daily deposit requirement, collection officers shall transfer receipts to the unit collection officer who shall prepare the deposit and mail it to the lockbox bank via certified mail, return receipt requested. Federal Express and UPS are acceptable delivery services as well. In the case of a TGA bank, the unit collection officer shall deliver the deposit to the respective TGA bank on the same day that the collection officer picked up the monies at the fee sites.

a. Example one, if collection officer ‘A’ picks up $6,000 from a recreation site on a Monday morning, the deposit must be processed by the unit collection officer and made before the close of business on that same day.

b. Example two, Collection officer 'B' collects $2,000 each day Monday through Wednesday, the deposit ($6,000) must be processed by the unit collection clerk and made before the close of business on Wednesday. Monies received too late in the day must be deposited the following business day. Units must have adequate internal controls in place to ensure the security of all undeposited funds.

3. Research unidentified collections for no more than 7 calendar days in an effort to determine the correct region/unit and job code to record the receipt. After the 7 days, deposit the receipts in Miscellaneous Receipts (job code 899015, fund code 3220, and Treasury Receipt Account 123220).

4. Safeguard certified or cashier's checks received as bid deposits or as a guarantee in connection with specifications, for no more than 30 days after the opening of bids or return of specifications. These remittances must be returned to the remitter as soon as the purpose for the deposit is satisfied.

5. Units will generally make one deposit per day per deposit site. However, when beneficial to the Government, units must make multiple deposits.

Documents

6533 - collections