Agent Cashier Training FY1097

Agent Cashier + Accountability Agent Cashier Accountability Section (0474B) – VA FSC Austin Texas •Bob Robitaille •Al Saldana •Lori Brock The FLITE Future Financial and Logistics Integrated Technology Enterprise Program   Primary Components of FLITE:  SAM – Strategic Asset Management System  Replaces: AEMS/MERS, IFCAP, GIP, PIP, CAI, MMS  National Deployment: 4Q 2011 – 2Q 2013  IFAS – Integrated Financial Accounting System  Replaces: FMS, IFCAP  National Deployment:  FMS Replacement: 1Q 2011 – 4Q 2011  IFCAP Replacement: 3Q 2012 – 1Q 2014  Data Warehouse Website: http://vaww.va.gov/flite/ Agenda Circulation of Money Terminology Manuals, Handbooks and Directives Treasury Financial Manual Financial – Officials – Duties Standard Requirements Designations and Delegation of Authority Agent Cashier Cash Advance Standard Procedures Bank Accounts Collections Deposits Disbursements Replenishments and Accountability Miscellaneous Information Cashier Forms Personal Liability Turn-Over-Rate Change of Accountability Replenishment End of Month Reports/Bank Statement Lessons Learned Circulation of Money IR S - C o lle c ts M o n e y F e d e r a l R e s e r v e - H o ld s M o n e y U S T r e a s u r y - P a y s o u t M o n e y Treasury vs VA Terminology ➩ ➩ ➩ ➩ ➩ ➩ FMS - Financial Management Service Imprest Fund Principal Imprest Fund Cashier Alternate Imprest Fund Cashier Sub-cashier Alternate Sub- cashier ➩ ➩ ➩ ➩ ➩ ➩ FMS - Financial Management System Cash Advance Class B Agent Cashier Class B Alternate Agent Cashier Imprest Fund Cashier Alternate imprest fund cashier Manuals, Handbooks and Directives Manuals, Handbooks and Directives  Treasury Financial Manual (TFM) http://www.fms.treas.gov/tfm/vol1/index.html  Manual of Procedures and Instructions for Cashiers http://www.fms.treas.gov/imprest/cashiers_manual.pdf  VA Directives, Bulletins and Handbooks http://www.va.gov/publ/direc/finance/finance.htm Treasury Financial Manual (TFM) What is the TFM? http://www.fms.treas.gov/tfm/vol1/index.html The TFM provides the regulations based on federal statutes that all Federal Agencies must follow Part 4: Disbursing     Chapter 3000 Third-Party Draft Procedures for Imprest Fund Disbursing Activities Chapter 6000 Checking Accounts with the U.S Treasury Chapter 10000 Delegation of Disbursing Authority Part 5: Deposit Regulations  Chapter 4000 Making Deposits Part 6: Other Fiscal Matters  Chapter 8000 Cash Management Manual of Procedures and Instructions for Cashiers  What is the Manual of Procedures and Instructions for Cashiers? http://www.fms.treas.gov/imprest/cashiers_manual.pdf It is a supplement to the TFM issued by Treasury VA Directives, Bulletins and Handbooks  What are VA’s Directives, Bulletins and Handbooks? http://www.va.gov/publ/direc/finance/finance.htm They are VA Policy and Procedures based on Treasury Regulations (TFM) VA Handbooks 4000, 4010, 4020, 4030, 4070, 4070.1, 4070.2 VA Directives – 4000, 4010, 4020, 4030 VA Bulletins – 09GC1.02, 09GC1.03 Processing Non-Negotiable Checks  Stamp “VOID” on face of check  Prepare a VA Form 1409 in triplicate   Original and one copy with check forwarded to station’s accounting office One copy will be kept by cashier for their records Disbursements Disbursements Each VA facility has an Agent Cashier disbursement threshold The Agent Cashier can make cash payments tha will not exceed the local threshold for any one transaction The Agent Cashiers have the authority to use cashier funds to purchase money orders not to exceed $40.00 per transaction for the purpose of filing court fees in connection with collecting the debt Beneficiary Travel Allowance VA Form 3542, Authorization to Report – Voucher for Mileage Allowance or VA Form 3542d, Voucher for Cash Reimbursement of Beneficiary Travel Expenses must be presented to the Agent Cashier by the veteran in order to receive payment Withdrawal of Personal Funds of Patients The Personal Funds of Patients (PFOP) clerk will fill out VA Form 10-1126 Blocks a-j have to be filled out before the Agent Cashier will accept the VA Form 10-1126 for payment CONVENIENCE CHECKS Convenience Checks Do’s  Do use in place of cash  Do maintain inventory and log  Do use for PFOP final withdrawals  Limited amount (VA 4010 or local policy) Convenience Checks Don’ts  Don’t cash or deposit (your own)  Don’t make payable to yourself or other cashiers  Don’t exchange for accommodation exchange checks Convenience Checks What are convenience checks? Convenience checks are a payment and/or procurement tool intended only for use with merchants that not accept purchase cards and for other authorized purposes where charge cards are not accepted They are apart of the charge card program and are not linked to checking accounts When should they be used? Convenience checks should be used as a payment method of last resort, only when no reasonable alternative merchant is available who accepts the charge card Convenience checks may be written only to vendors who not accept the purchase card and for emergency incident response Who is authorized to write convenience checks? Only SmartPay purchase card account holders are eligible for convenience check writing authority In addition to purchase card training, individuals must also complete specialized training on Convenience Checks (cont.) Restrictions – Convenience Checks may not be written for:         Vendors who accept the purchase card; Vendor transactions already under another method of acquisition, e.g., purchase orders, contracts, etc (see FAR 32.1103 for permissible exceptions); Employee reimbursements; Cash advances; Salary payments, cash awards, or any transaction processed through the payroll system, Travel-related transportation tickets; Meals or lodging related to employee travel except as related to emergency incident response; and Other restrictions as determined by Agency policy: Convenience checks may not be written above the micro-purchase limit as stated in VA Handbook 4080 *Those micro purchase amounts are as follows:  Supplies - $3,000  Services - $2,500  Construction - $2,000 Convenience Checks (cont.) FACTS:  Convenience checks are, in essence, paper versions of the government charge card, not third party drafts  The 14-digit number printed at the bottom of convenience checks is not an actual bank account number These checks are connected to a charge card, not a bank account  Since there is no valid bank account number on the check, most banks will not cash convenience checks; however,  If the convenience check is deposited, it flows through the normal bank transaction process and will deposit into a bank account Understanding the SF 1149 SF 1149 What is the SF 1149? Statement of designated depositary account It’s purpose is to perform the monthly reconciliation of the Agent Cashier’s bank account Flowchart for Reconciliation of SF 1149 EFT LEDGER – RECORD OF DEPOSITS OPTIONAL FORM 1129 BANK STATEMENT CHECKBOOK – DEPOSITS (LINES 2-5) CHECKBOOK -WITHDRAWALS (LINES 8-10) STANDARD FORM 1149 SF 1149 Reconciliation Exercise