TABLE OF CONTENTS

CHAPTER 1. OVERVIEW

1.1 What is the Purpose and Scope of the Cash Management Handbook?
1.2 What Other Documentation Does this Handbook Reference?
1.3 Who Will Modify and Interpret the Handbook?
1.4 What is the Effective Date of this Handbook?
1.5 Where Can I Direct Questions and Comments?

CHAPTER 2. CASH MANAGEMENT

2.1 What is the Purpose of this Chapter?
2.2 What are the Authoritative Sources?
2.3 What are the General Standards for Cash Management?
2.4 What are the Specific Standards and Guidance?
2.5 What are the Responsibilities of Designated Offices/Positions?
2.6 What are the Penalties for Improperly Handling or Using Public Moneys?
2.7 How Do Bureaus/Offices Safeguard Public Funds?

CHAPTER 3. BILLINGS AND COLLECTIONS

3.1 What is the Purpose of this Chapter?
3.2 What are the Authoritative Sources?
3.3 What is the Department of Interior Guidance?
3.4 Who is Responsible for Billing and Collection?
3.5 What are the Requirements for Billing?

CHAPTER 4. COLLECTIONS AND DEPOSITS

4.1 What is the Purpose of this Chapter?
4.2 What are the Authoritative Sources?
4.3 What is the Department of Interior Guidance?
4.4 What are the Collection Mechanisms/Deposit Systems?
4.5 What is the Minority Bank Deposit Program?
4.6 What is the Purpose of a Federal Reserve Bank (FRB)?
4.7 How Does a Bureau/Office Process Deposits?
4.8 How Frequently Should a Bureau/Office Make Deposits?
4.9 What are Adequate Internal Controls over Collections?
4.10 How Do Bureau/Offices Credit Collections?
4.11 How Do Bureau/Offices Classify Reimbursements and Refunds?
4.12 How Does a Bureau/Office Handle Unidentified Remittances?
4.13 How Does a Bureau/Office Handle Anticipated Collections?
4.14 How are Collections Reported to Treasury?

CHAPTER 5. DISBURSEMENTS

5.1 What is the Purpose of this Chapter?
5.2 What are the Authoritative Sources?
5.3 What is the Department of Interior Guidance for Disbursements?
5.4 What are the Responsibilities of the Head of the Office Making Payments?
5.5 What are the Accounting Events for Disbursements?
5.6 What are the Common Payment Practices that Bureaus/Offices Should Follow?
5.7 What Documentation and Review is Required for Disbursements for Goods and Services?
5.8 How Does the Prompt Pay Act Affect Disbursements?
5.9 How Does a Bureau/Office Process Transportation Invoices?
5.10 How Does a Bureau/Office Process Recurrent Payments?
5.11 How Does a Bureau/Office Process Assignment of Claims?
5.12 How are Payments Scheduled?
5.13 How Does a Bureau/Office Prevent Duplicate Payments?
5.14 What are the Delegation Requirements for the Disbursing Function?
5.15 What are Common Questions Regarding Certifying Officers and Accountable Officers?
5.16 When Does a Bureau/Office Process Payments by Electronic Funds Transfer (EFT)?
5.17 What Controls are Required for Payroll?
5.18 How are Unvouchered Expenditures Handled?
5.19 What is the Procedure for Issuing Replacement Checks Drawn on the Treasury?
5.20 What is the Procedure for Document Retention in Remote Locations?
5.21 What Payments are Reported to the Internal Revenue Service (IRS) on IRS Form 1099?

CHAPTER 6. CASH ADVANCES

6.1 What is the Purpose of this Chapter?
6.2 What are the Authoritative Sources?
6.3 What is the Department of Interior Guidance?
6.4 What are the Federal Grant Program Requirements for Advances?
6.5 When is Advance Financing Terminated?
6.6 What is the Procedure for Interest Earned by the Recipient?
6.7 What are the Reporting Requirements?
6.8 Who Performs Audits of the Administration of Advances?
6.9 What are the Procedures for Advances to Employees for Travel?
6.10 What are the Procedures for Advances of Pay?
6.11 When May Advances be made to Contractors?

CHAPTER 7. CASH HELD OUTSIDE TREASURY

7.1 What is the Purpose of this Chapter?
7.2 What are the Authoritative Sources?
7.3 What are the Regulations for Imprest Funds?
7.4 How do Bureaus/Offices Secure Government Deposits?
7.5 How do Bureaus/Offices Select a Depositary and Establish an Account?
7.6 How do Bureaus/Offices Secure an Account and Collateral Requirements?
7.7 How do Bureaus/Offices Document Mergers and Insolvencies?

CHAPTER 8. FOREIGN TRANSACTIONS

8.1 What is the Purpose of this Chapter?
8.2 What are the Authoritative Sources?
8.3 What is the Department of Interior Guidance?
8.4 What are the Guidance and Procedures for Foreign Transactions?
8.5 How do Bureaus/Office Operate an Account in a Foreign Country?
8.6 What is the Guidance for Collections and Deposits of Foreign Currency and Foreign Bank Checks from Foreign Sources?
8.7 How do Bureaus/Offices Deposit Foreign Currencies in the U.S.?
8.8 How does Bureaus/Offices Deposit Foreign Exchange Outside the U.S.?
8.9 How does a Bureau/Office Disburse to Payees in Foreign Countries?
8.10 What is the System of Control Over the Use of Foreign Currencies?
8.11 How do Bureaus/Offices Obtain Advice and Assistance?

CHAPTER 9. INTERNAL CONTROLS FOR CASH MANAGEMENT

9.1 What is the Purpose of this Chapter?
9.2 What are the Authoritative Sources?
9.3 What is the Department of Interior Guidance?
9.4 Who is Responsible for Cash Management?
9.5 What are the Internal Control Standards?
9.6 When are Charge Cards Substituted for Cash Transactions?

CHAPTER 10. CASH MANAGEMENT REVIEW AND REPORTING REQUIREMENTS

10.1 What is the Purpose of this Chapter?
10.2 What are the Authoritative Sources?
10.3 What are the Requirements for Cash Management Systems?
10.4 Where is the Guidance for Conducting Cash Management Reviews?
10.5 What Should a Cash Management Review Include?
10.6 What is the Current Assets Management Review and Analysis (CAMRA)?
10.7 What is the Current Assets Management Annual Certification (CMAC)?
10.8 What Reviews are Required for Imprest Funds?
10.9 What Report is Required for Banking Information?
10.10 What Reports are Required for Electronic Fund Transfer?
10.11 What Elements Should a Cash Management Review Include?
10.12 How do Bureaus/Offices Document a Cash Management Review?

APPENDIX A - GLOSSARY OF FINANCIAL TERMS AND DEFINITIONS