3-11.100
Introduction
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This policy meets the guidelines on internal control systems published
by the Office of Management and Budget in Circular A-123, as amended June
21, 1995.
Internal controls for payments received by United States Attorneys'
offices is mandated by the Federal Financial Managers' Integrity Act of 1982
(Pub.L. 97-258), specifically 31 U.S.C. § 3512(c)(1), which states
that ". . . the head of each executive agency shall establish
internal accounting and administrative controls that reasonably ensure
that . . . all assets are "safeguarded against waste, loss,
unauthorized use, and misappropriation . . . ." Proper
internal controls are established by ensuring that a complete separation of
duties is maintained between those persons who initially receive payment
instruments (i.e., checks, money orders, cashier's checks, or cash), those
persons who verify deposits, and those persons recording entries to
individual debtors' records.
Procedures for complying with FMFIA are found in thirteen United States
Attorneys Procedures (USAP). These USAPs are as follows:
USAP 3-11.100.001 Overview
USAP 3-11.110.001 Definitions
USAP 3-11.120.001 Standards for Internal Financial Control-Employee
Responsibilities
USAP 3-11.120.002 Branch Office Procedures
USAP 3-11.130.001 Receipt of Payments
USAP 3-11.132.001 Exception Register (USA-247A) Preparation
USAP 3-11.134.001 Receipt, Conversion, and Security of Cash
USAP 3-11.141.001 Electronic Funds Transfer
USAP 3-11.143.001 Indirect Payments
USAP 3-11.145.001 Application of Payments for Civil Debts
USAP 3-11.146.001 Application of Payments for Criminal Debts
USAP 3-11.147.001 Reconciliation of Monthly Bank Statement
Procedures for retention of documents related to the internal controls
process are found in USAP 3-11.310.001.
[updated April 2002]
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