TABLE OF CONTENTS
| Topics | Sections |
| OVERVIEW | 1.1 What is the purpose of this chapter? 1.2 What is the scope of this chapter? 1.3 What are the authorities for this chapter? 1.4 What terms do you need to know to understand this chapter? 1.5 For what types of activities does the Service handle cash and items of value? 1.6 Does the Service issue any additional guidance on cash accountability other than this chapter? |
| RESPONSIBILITIES | 1.7 Who is responsible for the Service’s cash accountability? |
| COLLECTION OFFICERS | 1.8 What are the eligibility requirements for becoming a Collection Officer? 1.9 Can the Service grant an exception to the eligibility requirements? 1.10 Can a contract employee collect funds on behalf of the Service? 1.11 What actions may a contract employee who is a Collection Officer perform? 1.12 Are there certain types of collections that only Service employees may process? 1.13 What is the process for becoming a Collection Officer? 1.14 How does a Collection Officer discontinue their duties or change their duty station? 1.15 How are Collection Officers recertified? |
| COLLECTIONS AND ITEMS OF VALUE | 1.16 What forms of payment can the Service accept? 1.17 How do Collection Officers safeguard cash and other items of value? 1.18 What are the guidelines for storing cash collections in a safe? 1.19 How often should Collection Officers process collections? 1.20 How do Collection Officers submit cash collections to the Payments and Collections team? 1.21 What are the procedures for handling collections at unmanned entrance stations and donation boxes? 1.22 What are the recordkeeping requirements for collections? |
| LOST COLLECTIONS | 1.23 Who is responsible for lost funds from collections? 1.24 What are the options for resolving cases of lost collections? 1.25 What is the process to request relief from liability from lost collections? 1.26 What happens when the relief from liability request has been approved or disapproved? |
OVERVIEW
1.1 What is the purpose of this chapter? This chapter defines the policy and procedures for cash accountability in the U.S. Fish and Wildlife Service (Service). Cash accountability involves collecting money and other items of value (e.g., checks, money orders, permits, Duck Stamps) from entrance fees and other sales, and maintaining records on them from the time of receipt to the time of deposit.
1.2 What is the scope of this chapter? This chapter applies to all Collection Officers and alternate Collection Officers (collectively called “Collection Officers”) who receive, handle, or deposit funds on behalf of the Service.
1.3 What are the authorities for this chapter?
A. Department of the Interior’s (Department) Office of Financial Management (PFM), Cash Management Handbook.
B. Federal Acquisition Regulation (FAR), Inherently Governmental Functions (48 CFR Subpart 7.503(c)(17)(i)).
C. General Authority to Relieve Accountable Officials and Agents from Liability (31 U.S.C., Subtitle III, Chapter 35, Subchapter III, Section 3527).
D. Office of Management and Budget (OMB) Circular No. A-123, Management’s Responsibility for Internal Control, Appendix A, Management of Reporting and Data Integrity Risk.
E. Policy and Procedures Manual for Guidance of Federal Agencies, Title 7 – Fiscal Guidance; Chapter 3, Obligations; U.S. Government Accountability Office (GAO).
F. Treasury Financial Manual, Volume 1, Part 5, Deposit Regulations, U.S. Department of the Treasury (Treasury), Bureau of the Fiscal Service.
G. 330 Departmental Manual (DM) 2, Principal Authoritative Sources for Financial Policies and Accounting Standards.
1.4 What terms do you need to know to understand this chapter?
A. Appropriation refunds are returns of advances, collections for overpayments, adjustments for previous amounts disbursed, or recovery of erroneous disbursements from appropriation or funds accounts that are directly related to, and are reductions of, previously recorded payments from the accounts. Collection Officers should deposit refunds to the credit of the appropriation charged with the payments until the appropriation account is closed. Once closed, Collection Officers must deposit refunds to the general fund of Treasury (31 U.S.C. 1552(b)).
B. Collection Officers are the only individuals the Service authorizes to receive, handle, or deposit funds on its behalf. Due to the significance of this responsibility, Collection Officers are designated in writing.
C. Items of value are products like Duck Stamps, America the Beautiful – the National Parks and Federal Recreational Lands Pass or “Interagency” Annual Pass (America the Beautiful), and other items sold to the public. Items of value can also include paper currency other than cash, such as checks, money orders, and cashier’s checks.
D. Lockbox is the term we use to refer to a banking institution or location that gives the Service the financial processing services we need to deposit funds into the Federal Reserve Bank.
1.5 For what types of activities does the Service handle cash and items of value? We handle cash and items of value for:
A. Advance payment of reimbursable agreements (see 264 FW 2),
B. America the Beautiful Pass sales,
C. Appropriation refunds,
D. Donations/contributions (see 212 FW 8),
E. Duck Stamp sales,
F. Recreation fees (e.g., hunting, fishing, entrance),
G. Fines and penalties for violations of laws and regulations,
H. Import/export permits,
I. Quarters and unbilled quarters utilities,
J. Refuge revenue sharing,
K. Special use permits, and
L. Vendor credit memos.
1.6 Does the Service issue any additional guidance on cash accountability other than this chapter? A series of technical bulletins and resources, available on the Payments and Collections SharePoint site, provides specific collection guidance and associated forms that Collection Officers should use. The Payments and Collections team regularly updates the site to reflect changes in procedures.
RESPONSIBILITIES
1.7 Who is responsible for the Service’s cash accountability? See Table 1-1.
Table 1-1: Responsibilities Related to Cash Accountability
| These employees... | Are responsible for... |
| A. The Director | Approving or declining to approve Servicewide policy. |
| B. Assistant Director – Management and Administration (i.e., AD-MA or Associate Chief Financial Officer) | Reviewing relief from liability for lost collections requests (see sections 1.25 and 1.26) before submitting them to the Department for a decision. |
| C. Joint Administrative Operations (JAO), Administrative Operations Center (AOC), Financial Operations Division Chief | (1) Maintaining adequate internal control over cash processing, and (2) Making a continuous effort to promote effective cash management practices among all managers and employees. |
| D. JAO, AOC, Payments and Collections Branch Chief | (1) Serving as a liaison between the Service and our electronic payment system providers (e.g., Treasury, Bureau of the Fiscal Service); (2) Initiating waiver requests for relief from liability from lost collections; (3) Operating as the Service’s lockbox by processing deposits on behalf of the Service and posting them in the Financial and Business Management System (FBMS); (4) Assisting Collection Officers in gaining access to the Treasury Financial Management Service’s electronic payment systems; (5) Monitoring Collection Officers’ cash management practices to ensure that they are performing their duties and responsibilities expeditiously and effectively and in accordance with applicable laws, regulations, and Departmental and Service policies; (6) Designating Collection Officers in writing; (7) Revoking Collection Officers’ designations, when necessary; and (8) Maintaining a list of Collection Officers and reviewing the list annually to ensure accuracy. |
| E. Collection Officers and alternates | (1) Receiving, handling, and depositing cash and other items of value in accordance with applicable Federal laws and regulations and Departmental and Service policy; and (2) Acting as guardians of the money collected on behalf of the Service as they are held personally liable for all collections received until they are posted in FBMS. |
COLLECTION OFFICERS
1.8 What are the eligibility requirements for becoming a Collection Officer?
A. Although most Service employees and volunteers are eligible to act as Collection Officers, when possible, supervisors should recommend permanent employees to handle public funds instead of volunteers.
B. Unless you are a member of the Payments and Collections Branch (also called the Payments and Collections team), you are not eligible to be a Collection Officer if you perform accounting or operating functions related to:
(1) Authorizing credits for returns and allowances or adjustments of amounts due,
(2) Controlling accounts receivable or subsidiary ledgers,
(3) Preparing or mailing statements of balances due,
(4) Reconciling bank or Treasury reports with accounting records, and
(5) Shipping goods and billing for goods and services.
C. Members of the Payments and Collections team may perform the duties in section 1.8B and serve as Collection Officers.
1.9 Can the Service grant an exception to the eligibility requirements? No. Only Treasury can grant exceptions to eligibility requirements. On rare occasions, the Service may request permission from Treasury for a Collection Officer to perform the conflicting duties that are in section 1.8B. To request an exception, contact the Payments and Collections team.
1.10 Can a contract employee collect funds on behalf of the Service?
A. Except for members of the Payments and Collections team, a contract employee may be eligible to become a Collection Officer if:
(1) The terms of their agreement or contract allow it, and
(2) They do not perform the duties described in section 1.8B.
B. If a contract employee is a member of the Payments and Collections team, they can be a Collection Officer and perform the duties listed in section 1.8B.
1.11 What actions may a contract employee who is a Collection Officer perform? A contract employee may collect fees, costs, or other charges from visitors to or patrons of mess halls, concessions, national wildlife refuges, and similar activities where the amount they are collecting is easily calculated or predetermined and the funds can be easily controlled using standard case management techniques.
1.12 Are there certain types of collections that only Service employees may process? Yes. Service employees are the only ones authorized to collect:
A. Donations or contributions, and
B. Fines and penalties for violations of laws and regulations.
1.13 What is the process for becoming a Collection Officer? Before you may perform the duties of a Collection Officer, you must:
A. Read Part 261 (Cash Management) and Part 263 (Debt Recovery) in the Service Manual,
B. Read the technical bulletins and guidance on the Payments and Collections SharePoint site,
C. Meet with your supervisor to discuss the requirements and responsibilities associated with the Collection Officer role, and
D. Complete the Collection Officer designation certification process as described in the guidance on the Payments and Collections SharePoint site. The Payments and Collections team will review and approve applications.
1.14 How does a Collection Officer discontinue their duties or change their duty station?
A. To discontinue their duties, either the Collection Officer or their supervisor must complete the Collection Officer revocation process we describe on the Payments and Collections SharePoint site and send any required documentation to the Payments and Collections team for review and approval.
B. To make a change to their duty station, the Collection Officer or their supervisor must complete the Collection Officer revocation process for the former duty station and then complete the Collection Officer designation for the new duty station as described on the Payments and Collections SharePoint site.
1.15 How are Collection Officers recertified?
A. The Payments and Collections team must verify annually the accuracy of the designations for Collection Officers.
B. Every year, each Collection Officer and their supervisor will receive a notification from the Payments and Collections team with instructions on how to recertify their status. If a Collection Officer should no longer be certified, see section 1.14A.
COLLECTIONS AND ITEMS OF VALUE
1.16 What forms of payment can the Service accept? We can accept:
A. Cash. Collection Officers may accept cash in the form of U.S. dollars only.
B. Checks. Collection Officers may accept checks payable to the “U.S. Fish and Wildlife Service” regardless of whether they are drawn on U.S. or foreign banks.
C. Credit and debit cards. Collection Officers may accept payments using Visa, MasterCard, Discover, or American Express credit or debit card.
D. Money orders and cashier’s checks. Collection Officers may accept money orders and cashier’s checks payable to the “U.S. Fish and Wildlife Service” regardless of whether they are payable in U.S. dollars or foreign currency.
E. Online (Public Form Collection Program) payments. We allow the public to pay debts over the internet. For the payer to use this method, they must have a debt number (provided on the bill of collection) and a customer number from FBMS. At the time of this policy’s release, accepted forms of payment include bank account (i.e., Automated Clearing House [ACH]), Amazon account, PayPal account, and debit or credit card.
1.17 How do Collection Officers safeguard cash and other items of value? See Table 1-2.
Table 1-2: Do’s and Don’ts of Handling Cash and Other Items of Value
| Do... | Don't... |
| (1) Safeguard the combination or key to the safe where you store collections. | (1) Leave cash or items of value unattended. |
| (2) Restrict access to the location where you store cash and items of value. | (2) Lend cash or items of value. |
| (3) Maintain accurate accounting records of amounts of undeposited cash or other items of value, unacknowledged deposits in transit, and acknowledged deposits. | (3) Use cash collected or items of value for personal purposes, permanently or temporarily. |
| (4) Document cash-related transactions to ensure an undisputable audit trail exists, which includes having two individuals present when picking up or counting cash. | (4) Store cash and items of value in an unsecure location. |
| (5) Reconcile current funds with records of funds received. | (5) Flagrantly display public money or comingle personal funds with public funds. |
| (6) Make and keep copies of all checks, money orders, and cashier’s checks. Only send originals to the Payments and Collections team for deposit. | (6) Send copies of all checks, money orders, and cashier’s checks to the Payments and Collections team. (Only send copies when the original is lost.) |
| (7) Store undeposited cash in a safe that is fireproof and has a combination or key lock. | (7) Deposit cash or other items of value collected in a bank not approved by Treasury. |
| (8) Store items of value (items other than cash) in a secure location (e.g., locked desk drawer, safe). | (8) Exchange cash or items of value for an amount that is more or less than their established cost. |
1.18 What are the guidelines for storing cash collections in a safe?
A. The Collection Officer must keep undeposited funds in a fireproof safe with a combination or key lock or a safe-type cabinet with a bar and combination lock. Under no circumstances should public money be held in desk drawers, file cabinets with key locks, or other devices where they are readily susceptible to theft.
B. Only designated Collection Officers may have access to the cash collections.
C. The combination of a safe must be changed:
(1) When there is a change in a Collection Officer, and
(2) At least annually.
D. The Collection Officer is responsible for the security of the safe combination.
1.19 How often should Collection Officers process collections?
A. Collection Officers must submit transmittals to the Payments and Collections team weekly or whenever $1,000 is collected, whichever comes first.
B. There is a GAO-approved exception to the requirement in section 1.18A above for refuges that charge entrance fees. Collection Officers must submit these transmittals weekly or whenever $5,000 is collected, whichever comes first.
C. Collection Officers must process all credit card collections through Pay.gov as soon as practical and at least once per week.
1.20 How do Collection Officers submit cash collections to the Payments and Collections team?
A. Collection Officers must convert all cash collected into a money order or cashier’s check prior to processing. The Service’s lockbox and Treasury do not accept cash or coins for deposit.
B. Because appropriations law prohibits Collection Officers from using collected funds to pay for the cost of converting cash into money orders or cashier’s checks, they must pay the fee using one of the following methods:
(1) Government purchase charge card. Collection Officers holding a Government purchase charge card may use it to pay conversion fees.
(2) Convenience check. Collection Officers with convenience check authority may use them to pay conversion fees.
(3) Personal funds. Collection Officers may pay conversion fees out-of-pocket and request reimbursement from the Service using the Claim for Reimbursement for Expenditures on Official Business (OF-1164) form (see 261 FW 4).
C. For large volume, frequent cash deposits, contact the Payments and Collections team to request additional guidance.
1.21 What are the procedures for handling collections at unmanned entrance stations and donation boxes? Collection Officers must comply with the following Service procedures for handling and counting collections from locked drop boxes at unmanned entrance stations and donation boxes to ensure compliance with OMB Circular A-123, Appendix A:
A. The Collection Officer and one witness should retrieve collections from locked drop boxes and other collection receptacles.
B. The Collection Officer must count and document the total amount of collections received in front of the witness.
C. The witness must verify the amount.
D. Both the Collection Officer and the witness must sign and date a statement that verifies the total amount.
1.22 What are the recordkeeping requirements for collections?
A. Collection Officers must maintain records of collections that are detailed enough to readily identify all collections from the point of receipt to the time of deposit.
B. They should store such records as follows:
(1) Hard copy records. Store documentation in a secure location (e.g., locked drawer or file cabinet, office with restricted access).
(2) Electronic records. Do not store electronic records on a computer’s hard drive. Instead, you must use a Department-approved storage location (e.g., secured network drive, SharePoint, secured cloud storage solution).
(3) Records management.Ensure all records are kept in accordance with the Service’s records disposition schedule.
LOST COLLECTIONS
1.23 Who is responsible for lost funds from collections? Collection Officers are responsible for collections from the point of receipt until they post in FBMS. If you lose funds during this time, you are legally and personally responsible for repaying the Service the full amount of the lost funds. However, if you feel you are not at fault, you may request relief from liability through the AD-MA to the Department’s PFM Director or GAO (see section 1.25). The AD-MA will initiate an investigation to determine whether you are responsible for repaying the Service.
1.24 What are the options for resolving cases of lost collections? See Table 1-3.
Table 1-3: Options for Resolving Cases of Lost Collections
| Lost Collection... | Options... |
| A. Cash Before converting to money order/cashier’s check | (1) Repay the Service for the full amount. (2) Request relief from liability. |
| B. Check(s) (includes stale-dated) before submission Before making copies for your records and submitting to the Payments and Collections team | (1) Contact the check writer and request that they void the previous check and reissue the payment. (2) Repay the Service for the full amount. (3) Request relief from liability. |
| C. Check(s) lost in transit Lost in transit to the Payments and Collections team; Payments and Collections team notifies you of the missing submission | (1) Give the Payments and Collections team your copy of the check(s); they can process the collection using the account number(s) on the copy. Retain notification from the Payments and Collections team of the lost check(s) for your records. (2) Contact the check writer(s) and request that they void the previous check and reissue the payment. (3) Repay the Service for the full amount. (4) Request relief from liability. |
| D. Money Order(s)/Cashier’s Check(s) Lost in transit to the Payments and Collections team; Payments and Collections team notifies you of the missing submission | (1) Give the Payments and Collections team your copy of the money order or check(s); they can process the collection using the account number(s) on the copy. Retain notification from the Payments and Collections team of the lost money order(s)/check(s) for your records. (2) Repay the Service for the full amount. (3) Request relief from liability. |
1.25 What is the process to request relief from liability from lost collections?
A. Losses of less than $3,000.
(1) Submit a written request with the proper supporting documentation to the Payments and Collections team:
(a) Written report of the circumstances leading up to the loss, and
(b) Signed statements from the parties involved in the loss.
(2) The Payments and Collections team will review the request for completeness and determine if a plan is required to prevent further losses from fraud, theft, or negligence.
(3) The AD-MA will review the request for completeness and may determine that:
(a) You were carrying out your official duties when the loss or deficiency occurred, or that it occurred as a result of your subordinate’s action or failure to act;
(b) The loss or deficiency was not the result of fault or negligence on your part; and
(c) The loss or deficiency was not the result of an illegal or incorrect payment.
(4) If the AD-MA recommends relief be granted, the Payments and Collections team will submit the request to the Department’s PFM Director, who makes the final determination on granting relief.
B. Losses of $3,000 or more. The same procedures must be followed that we describe above in section 1.25A, except the Department’s PFM Director reviews the request, makes a recommended administrative determination, and sends a formal request to GAO for final review and approval. GAO will review the request and provide a written response to the Department.
1.26 What happens when the relief from liability request has been approved or disapproved?
A. Request is approved. You will not be responsible for repaying the Service and may be relieved of all liability. In some instances, reimbursement from an appropriation or fund available for the activity in which the loss or deficiency occurred may be authorized.
B. Request is denied. You must repay the Service immediately or appeal to the GAO’s Comptroller General.