Cash Advances at the End of the Fiscal Year. All settlements for cash advances of
.0015 funds are settled before the end of the fiscal year. This takes place on the
last day of the fiscal year. All outstanding amounts are returned to the FAO on a
cash collection voucher (see Figure 2-30) as an appropriated refund.
The CAO under certain circumstances may authorize SAs to maintain cash advances
into a second fiscal year. Agreements must be made with the FAO to ensure proper
recording of all obligations. The return of prior year funds must be made within
ten days after receiving authority to expend funds of the current year.
Files and Records
A voucher register is maintained for each fiscal year.
The voucher register will
contain the following information:
o
Bureau voucher numbers.
o
Payee's name.
o
Amount paid.
o
Obligations data.
o
Any other related information.
Voucher files are kept for each SA and fund custodian who is authorized access to
.0015 funds.
Other files and records include--
o
A transaction file to record purchases of special investigative property.
o
Suspense file to record outstanding cash advances of .0015 funds.
o
A separate suspense file for outstanding security deposits.
o
A separate register of .0015 funds held as evidence.
All fund custodians are required to keep records of .0015 funds drawn on DD Form
281. These transactions are also entered on DA Form 5071-R (Fund Custodian Receipt
Control and Cash Accountability Journal). (See Figure 2-31.)
In addition to the requirements, fund custodians must keep copies in unit files of
all supporting documents sent to CAOs.
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MP2004
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