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Page Title: Disbursements
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3. 4. 5. Purchase of money orders. Purchase  of  supplies  or  services  that  with detailed   specifications   or   require   detailed technical  inspection  upon  pickup  or  delivery. Purchase of supplies or services that would not be   authorized   for   purchase   under   general purchasing   regulations. Disbursements Purchases from the imprest fund must be based on an  authorized  purchase  request  document  (NAVSUP Form  1250-1,  or  DD  Form  1348).  These  documents must be approved by the supply officer or his authorized representative.   Normally,   the   purchase   request document must be marked “imprest fund” and include the following information 1.  Item  name. 2. Estimated unit price and total price. 3.  Vendor’s  name  and  address,  if  known. The  cashier  may  advance  funds  to  the  person authorized to make the purchase and obtain a receipt for the advance. The cashier may also reimburse a person for an authorized purchase made with his own money. In either case, the approval must be obtained before the purchase is made. Figure 5-14 shows an example of STD Form 1165 and describes its use as an interim receipt for money advanced and as a receipt for money spent. It is preferable to obtain the receipt for purchase on the vendor’s own form (sales ticket, delivery ticket, or other similar document), but if this is not available, the STD Form 1165 may be used. If the vendor’s form is used as the receipt for cash and the amount of the purchase exceeds $15, the sales representative must certify   the   receipt. See the  NAVCOMP   Manual, Volume 4 for citification requests. The  supply  officer  or  other  designated  person receives all items purchased through the imprest fund. Receipt  is  certified  by  receipt  by  dating  and  signing  the vendor’s   receipt   “Received   and   accepted.”   When practicable,  a  “designated  person”  should  be  someone other than the inprest fund cashier. The purchaser must return the receipt and any unused cash to the cashier as soon as possible. Then the cashier voids the interim receipt for cash and returns it to the purchaser. These receipts  must  be  afforded  the  same  security  as  cash. The cashier should balance his funds daily to ensure that the total amount of the fund is accounted for, either in cash or purchase receipts. Inspection and Verification The  imprest  fund  cashier  may  be  required  to account for the established balance of the fund at any time. The total cash on hand, paid vendors’ receipts, unpaid  reimbursement  vouchers,  and  interim  receipts for cash must equal the total amount of the fund. An unannounced  inspection  should  be  made  quarterly.  The commanding   officer   designates   an   individual   to conduct the inspection. A report of the results of an inspection   should commanding   officer. Reimbursement be   made   promptly   to   the In order to maintain adequate controls over imprest funds  a  Reimbursement  Voucher  (Standard  Form  1129) is prepared on an as-required basis. In no case should reimbursement be made more often than once a month if  disbursements  have  been  made. Ships  operating  on  extended  cruises,  when  no disbursing  officer  is  available,  must  prepare  the  STD Form   1129  immediately  upon  return  to  an  area  served by  a  disbursing  officer  if  disbursements  from  the imprest  fund  were  made  during  the  period.  Figure  5-15 shows an example of reimbursement voucher with one of the purchase receipts for which reimbursement is requested. The  impest  fund  cashier  prepares  the  STD  Form 1129 in an original and the number of copies required by  the  disbursing  officer  who  replenishes  the  fund.  The obligation document number of each transaction is a required  entry  in  the  “Cost  Code”  column  of  the “accounting”  section  of  the  STD  Form  1129.  The completed STD Form 1129, with the original of each “paid”  dealer’s  invoice  or  subvoucher  and  the  original of  each  DD  Form  1348  (MVO)  attached,  is  submitted to   the   disbursing   officer.   The   disbursing   officer reimburses the imprest fund cashier for the amount of acceptable  dealers’  invoices  or  subvouchers  received, and furnishes the cashier a “paid” copy of the STD Form 1129. Refunds  from  Vendors If a vendor refunds cash, the imprest fund cashier should follow the procedures found in NAVSUP P-485. 5-26

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