effective on 01 October and 01 April of the fiscal year.
The request must be in writing and must contain the
specific, required information set forth in Volume 5.
The request must include the amount to be held by the
DO and the amount to be held by the deputies and the
agent cashiers in the main disbursing office.
The requests by deputies, agents, and alternate
agents must be forwarded via the DO. When a deputy
or agent is not under the same command as the DO, the
request must also be routed via the deputy or agents
CO or OIC. Approval will be indicated by appropriate
endorsement and the original request will be returned
to the DO, deputy, or agent for retention.
DETERMINATION OF CASH
All DOS must compute their average daily cash
requirements. Normally, a DO does this by subtracting
daily cash collections from daily cash disbursements
over a representative period of time and averaging the
results. If daily replenishment is feasible, no other
computation by the DO is necessary. Otherwise, the
DO should compute the requirement based on the
source and availability of funds.
Basic Criteria for Average Daily Cash
Table 1-2 shows the criteria a DO should use for
determining cash requirements.
Special Requirements for Increases
At times, special circumstances will require DOS to
increase their cash holdings beyond the amounts
indicated in this table, In these cases, the circumstances
and duration of the need for increased cash must be
detailed in a request for approval to increase cash held
at personal risk.
Special Requirements for Afloat Units
Afloat DOS may have additional circumstances
associated with extended underway operations and
overseas deployments. In these situations, the normal
rules may not apply.
After a cash requirements
determination has been made, a temporary (not over 30
days) request to hold the additional cash at personal risk
may be submitted to the CO for approval. If
circumstances are expected to exceed 30 days or
become permanent, a new request will be forwarded to
stay in effect until conditions change.
SAFEGUARDING OF FUNDS
Access to public monies and related instruments
and documents must be restricted. This is one of the
reasons for limiting accountable positions.
reasons are based on security and sound accounting
procedures. In the safeguarding of funds, both the CO
and the DO will have specific responsibilities.
The CO is responsible for providing every
individual entrusted with public funds a safe or some
other adequate secure storage facility. The storage
Table 1-2.Determination of Cash Requirements