J-5_Barber_Shop_FSS_OI_34-1003_Oct_2017.pdf

BY ORDER OF THE 51 FSS OPERATING INSTRUCTION 34-1003

COMMANDER, 51ST FORCE SUPPORT SQUADRON

10 June 2013

Force Support

CASH HANDLING/FUNDS PROTECTION

COMPLIANCE WITH THIS PUBLICATION IS MANDATORY

OPR: 51 FSS/FSCTA/FSCB/FSCP/FSCA/ Certified By: 51 FSS/FSC (GS-12 Paul Floyd)

FSCG/FSCI/FSCO

Supersedes: FSS OI 34-1003, 1 Oct 11

Pages: 11

Distribution: All FSC Activities

This operating instruction (OI) establishes procedures for handling, protecting and safeguarding activity funds during operating and non-operating hours. It applies to all FSC employees who handle activity funds or are responsible for the security of the funds.

SUMMARY OF REVISION

This document is completely reviewed.

1. References.

• 51 FSS OI 34-215, Funds Handling and Control

• 51 FSS OI 34-216, Physical Protection of Funds

• 51 FSS OI 34-217, Anti-Robbery Plan

• 51 FSS OI 34-203, Check Cashing Procedures

• 51 FSS OI 34-209, Controlling Change and Imprest Funds

2. General Policy. The protection of activity funds is of the utmost importance. Therefore, it is the inherent responsibility of all employees to ensure that adequate and effective procedures are exercised in handling, protecting and securing activity funds for which they are entrusted.

3. Funds Security Procedures.

3.1. Controlled Areas. Entry into controlled areas is limited to those personnel specifically designated in writing by the activity manager. A copy of this list will be posted within the controlled area itself, a copy will be filed in the Resource Protection Folder and a copy will be sent to Security Forces. Personnel inside the controlled area are responsible for controlling entry.

Violations regarding controlled areas will be reported to the activity manager. All other personnel who are admitted into controlled areas for maintenance, repair, cash counts, etc., must be with an escort at all times and will sign in and out of the area.

3.2. Knowledge of the combination to the safe/vault will be limited to the minimum number of persons possible. The combination will be changed at least annually or upon release, discharge, transfer or separation of anyone having knowledge of the combination, when it is compromised or more often as directed. Combinations will be recorded on Part 2A of SF 700, Security Container Information. Then Part 2A will be sealed inside Part 2 of the SF 700. Combinations will be hand carried to the NAF Accounting Office (NAF AO), where they will be held for safekeeping and security. Personnel having authorized access to safe/vault combinations will memorize the combination and not write the combinations down for future references. When changing combinations, do not use numbers such as birthdays or social security numbers. Numbers should not be easily detected.

3.3. SF 702, Security Container Check Sheet, will be attached on the outside of each safe/vault.

This form will be filled in each time the safe is opened and each time the safe is closed and locked.

3.4. Part 1 of the SF 700, Security Container Information, will be posted on the inside of the locking door or drawer.

3.5. A locking device will be installed in cashier cages, booths, or similar enclosures to prevent entry by persons other than the designated cashier.

3.6. Establish a positive personal recognition procedure for admissions of personnel to areas where large amounts of funds are handled.

3.7. Resource Protection Folder will be maintained by the cashier. Folder will contain the items listed at attachment 1 of this instruction.

3.8. Keys will be issued to the absolute minimum number of personnel. The activity manager will personally approve in writing the personnel given keys to cashier areas. Individuals will sign for receipt of keys.

3.9. Activity manager will ensure that a current list of persons authorized to open and close alarmed containers is hand carried to the Security Forces Administrative Section (51 SFS/SFA), utilizing the Osan Air Base Authorization Letter Format. Use the following procedures to open and close alarm containers.

3.9.1. Safe/alarm opening procedures: Enter cage - Put proper codes into alarm system and wait until it says off.

3.9.2. Safe/alarm closing procedures:

3.9.2.1. Put proper codes into alarm system and wait until it says on and exit cage immediately.

3.9.2.2. Exit funds storage room, ensure locking mechanism properly engages.

3.9.3. Do not approach cage when in night position, unless you're opening, because of alarm activation.

3.10. If an apparent break-in or burglary is detected upon opening the cashiers’ cage, contact the activity manager immediately. Do not touch or disturb anything prior to the arrival of proper authorities.

3.11. A small light will be left on in all funds storage areas during non-operating hours including weekends and holidays.

3.12. Safes will be wiped clean of fingerprints at the end of each operating day, with special attention given to the combination dial area.

3.13. Extreme caution must be taken when securing a building by authenticating daily code to the Security Forces. As an added precaution, prior to calling the desk sergeant, a check of the proper code is advisable. Any mistakes or unnecessary activation of the alarm will cause a deployment of Security Forces and will be recorded on the blotter and, in turn, forwarded to the Squadron Commander for action. In the event the alarm system activates or goes out, a responsible individual must stay to safeguard funds.

3.14. The cashier supervisor will ensure that the Intrusion Detection Equipment (IDE) and Duress System are tested quarterly. These tests will be recorded on AF Form 2530, Alarm System Test Record, using a separate form for each test.

3.15. Classified materials will not be stored in fund safes.

3.16. Standard Form 701, Activity Security Checklist, will be used to record security checks at the close of each business day.

4. Bomb Treat Procedures. A Bomb Threat can be received on any telephone at any time.

4.1. Receive the call…remain calm and non-confrontational.

4.2. Wave AF Form 440, Bomb Threat Aid, in the air to alert others.

4.3. Call Security Forces Law Enforcement Desk, 784-5515, on another line out of earshot.

Follow the instructions of the Security Forces Controller.

4.4. Keep the caller on the line as long as possible. DO NOT HANG UP THE PHONE.

4.5. Listen for clues, sex, age, speech impediment, slang words, language, background noise, aircraft, vehicles, personnel, office machinery, video games, clattering dishes, etc.

4.6. Keep the AF Form 440 next to every phone in your facility.

4.7. Immediately after receiving the call, write the initiation time on the AF Form 440.

4.8. Ask the caller questions from the AF Form 440, reading them as regular interjections to avoid sounding like you are using a list.

4.9. If the caller answers questions, write answers on the AF Form 440 verbatim. Mark “No Reply” for questions the caller ignores or refuses to answer and write “N/A” next to questions not asked.

4.10. Evacuate the building as quickly as possible.

4.11. Give the AF Form 440 to Security Forces or OSI as soon as possible.

5. Controlling Change and Imprest Funds Procedures.

5.1. The Resource Management Chief establishes change and imprest funds based upon activity requirements. Funds are issued to activity managers using an AF Form 2557, NAF Cash Receipt Voucher. A copy of the AF Form 2557 is filed in the Life-of-Fund File.

5.2. Activity managers issue funds to activity cashiers using an AF Form 2557. Activity managers ensure the transfer of change funds between cashiers is accomplished using appropriate document (AF Form 1875, NAF Individual Cashier’s Report).

5.3. Activity managers ensure only one cashier works out of a single change fund and that cash accountability is maintained when change funds are transferred at shift change between cashiers.

5.4. Activity mangers ensure that change funds and imprest funds are maintained separately and that surprise cash counts are done at least quarterly.

5.5. Change Funds:

5.5.1. Activity manager signs for all change funds using AF Form 2557, NAF Cash Receipt Voucher. The activity manager, in turn, obtains a signed AF Form 2557 from designated or general change fund cashiers to receipt for the funds. Designated or general change fund cashiers get receipts from other cashiers issued funds. Each cashier signs for cash and accountable documents using AF Form 1875, NAF Individual Cashier’s Report. The original AF Form 1875 will be retained in the cashiers’ cage and count as a voucher against the general change fund. At the close of business, each cashier returns the change fund and gets their receipt. Cash receipts and vouchers taken in during the business day must be accounted for and included in the count and attached to AF Form 1876, NAF Consolidated Cost Center Report.

5.5.2 The general change fund will be used for making change, cashing checks, making activity banks, and cash refunds.

5.5.3. Use the following procedures for cash refunds of $500 or less:

5.5.3.1. Cash refunds made from the Change Fund. All refunds must be approved by the activity manager or the manager’s designated representative. All refund documents (AF Form 1401, NAF Petty Cash/Refund Voucher), must fully identify the recipient and the reason(s) for the refund. The customer's name, grade and local address will be indicated on the documents. The dollar amount, item(s) or service(s) and reason for refund will be indicated on all documents with the number and date of the original sales documents.

5.5.3.2. Cash refunds made from the Petty Cash Fund. For refunds paid from petty cash, prepare a pre-numbered AF Form 1401. The customer will sign to acknowledge receipt of the cash and the manager or designee signs approval. The voucher will be forwarded to NAF AO when the petty cash refund is reimbursed.

5.5.4. For cash refunds over $500.00 prepare an AF Form 2539, NAF Disbursement Request, and forward to the NAF AO for processing. Advise the customer he will receive a check through the mail. Be sure the correct mailing address is obtained.

5.5.5. Refunds will not be made for charge sales. A credit charge sales receipt is to be issued.

5.6. Marked Money. A packet of marked money will be maintained in any change fund when it exceeds $7,500. The packet will consist of at least $60.00 in U.S. currency bills of not less than three (3) twenty-dollar bills. The denomination, serial number, and series year (including letter suffix) of these bills will be recorded, and the record will be stored away from the safe containing the funds. In case of robbery, this package of money will be in with the other funds. Marked money should be placed in cash drawers and safes in such a way to avoid suspicion or alert unauthorized persons of its presence. Each bill or marked money should be placed in its respective drawer of location with all other bills of the same denomination. Marked money should never be fastened together or stored separately from other funds. If during the normal course of business, marked money is used to make change, different currency should be designated as marked by repeating this procedure.

6. Petty Cash.

6.1. The cashier supervisor is designated as the petty cash custodian.

6.2. Expenditures using petty cash must be approved in advance by the activity manager or his/her designated representatives. Expenditures will not exceed $500.00 and purchases will not be split to circumvent this limitation. Money used for petty cash will come from the general change fund or inuse cashier fund and will be replaced with AF Form 2557 denoting the amount taken for petty cash

6.3. Petty cash will not be used to pay for non-expendable equipment, individual service contractors, entertainers, employee wages or tips.

6.4. The cashier supervisor will:

6.4.1. Obtain a signed receipt/AF Form 2557 from personnel to whom funds are advanced.

6.4.2. Return signed receipt to the individual when he/she surrenders the fund balance (cash advance less approved disbursement invoices).

6.4.3. Stamp vendor invoice and AF Form 1401 as "PAID" and attach the invoice to the form.

The person disbursing the funds and the individual receiving the funds must sign the AF Form

1401. The activity manager or his/her designated representative signs the approval block.

Petty cash fund must be reconciled daily.

6.4.4. Accumulate the AF Form 1401s until it becomes necessary to replenish the general change fund. The fund must be reimbursed as of the last day of the accounting period.

6.4.5. Insure that petty cash vouchers are pre-numbered and accomplished in ink.

7. Bank Deposit Procedures.

7.1. Cash receipts, including all checks cashed from the change fund, must be deposited IAW an approved schedule. The deposit slips will be prepared in an original and two copies. The deposit will always be placed in a bank deposit bag and locked prior to departing the activity. Only persons designated by the activity manager will transport the deposit to the central cashier.

7.2. Deposits may be made more than once a day if check-cashing functions have depleted the supply of cash on hand and replenishment is warranted.

7.3. The information from the ICRs (Individual Cashier Reports) will be consolidated daily on AF Form 1876. After consolidation, all ICRs will be forwarded to the NAF AO daily for retention and subsequent disposition.

8. Check Cashing Procedures.

8.1. The activity cashiers are responsible to ensure procedures are followed and customer is authorized to use the facility (see AFMAN 34-212, Para 4.16).

8.2. Require customers to show an identification card (ID) and club card (if applicable) to cash a check.

8.3. Verify military/civilian ID against club membership card (if applicable).

8.3.1. Does the name match?

8.3.2. Has either card expired?

8.4. The cashier inputs customer’s information to 51 FSS Club Check Recording Program (if applicable).

8.5. Ensure checks bear the sponsor’s name, grade, organization of assignment (branch of service for retirees, Army, Navy, Marine etc.), mailing address, and duty or home phone number on the front of the check.

8.6. Ensure the name of the individual on the check and the person cashing the check are not on either the check cashing suspension letter prepared by the Funds Control Section (51 FSS/ FSRF) or dishonored checklist prepared by the Command Check Control Office.

8.7. The cashier initials all checks in the upper left-hand corner.

8.8. The cashier annotates the 10 digits of the club membership number (if applicable) on the front of all checks in the bottom left-hand corner.

8.9. Notify the check writer that checks initially declined will be re-presented electronically and the returned check service fee of $25.00 will be charged. Also collection action on returned checks will be pursued using the social security number (SSN).

8.10. Report suspicious looking documents submitted as checks to management to verify their validity prior to negotiation. This includes checks that do not have the individual’s name preprinted on the check.

8.11. All checks will be made payable to the NAFI and stamped as follows:

FOR DEPOSIT ONLY

DEPT. OF AF, AFFMF

1041452/5735100001

957 074905500 957 Return checks to

BANK ONE, NA

Indianapolis, Indiana 957 074905500 957

8.12. The endorsement stamp must be placed in the top 1½ inches on the trailing edge of the back of the check. No other marks will be placed on the back of the check. The endorsement stamp must be in ink.

9. Cash Register Procedures.

9.1. Cash register drawers and other cash containers used must not be left open longer than necessary to complete a transaction. During non-operating hours, cash drawers will be left open when emptied.

9.2. Cash registers and other cash containers will never be left unattended. If it is necessary for the cashier on duty to leave his/her post, either of the following actions must be taken:

9.2.1. Since only the individual who has signed for the funds may handle funds during his tour of duty, the cash register or cash container may be locked and the key retained by the cashier. Another competent activity employee may then be detailed to survey the area until the cashier returns. This practice will normally be in effect when the cashier’s absence is anticipated to be for five minutes or less.

9.2.2. If the cashier's absence is anticipated to be longer than five minutes, and you desire to keep the cash handling function operational during the absence, a receipt will be prepared in triplicate to support the transfer of accountability to the relief cashier (AF Form 2557 may be used for this purpose), and all funds must be verified. The original will be provided to the cashier being relieved and the second will be retained by the cashier assuming responsibility.

The activity manager should also take a register reading at the time of the transfer. If a cash collection record is used, both involved in the transfer will annotate the point at which the transfer occurred.

9.2.3. The provisions of para 9.2.2 above are not to be used for purposes of normal shift change, but are intended for out of the ordinary situations requiring a cashier to leave his/her post. (If any of the above requirements are waived the exact conditions must be identified).

9.3. Large amounts of money will never be handled or displayed openly to the general public.

9.4. Ring up all sales immediately and in the presence of the customer.

9.5. All cash registers will be located so that each ring can be publicly seen.

9.6. All registers should be assigned a number and the number recorded on the tape when it is pulled.

9.7. If mechanically possible, all cash registers should be capable of providing a kick-out receipt. This will be furnished to the customer. When the customer is receiving waitress service, the waitress will be given the kick-out receipt to give to the customer.

9.8. Errors or incorrectly rung sales will be accounted for on AF Form 645, NAF Cash Register Adjustment, or any suitable locally developed form. These slips will be prepared by the duty manager and attached to the cashier's report at the end of the shift.

9.9. Only one cashier can work out of a single cash register drawer. The Resource Management Chief must approve all exceptions to this policy.

9.10. The activity manager or designee must control the read keys. Cashiers, including window or specially designated cashiers, must not have access to read keys unless necessary to operate the register.

9.11. At the end of each shift:

9.11.1. The activity manager designee reads cash registers.

9.11.2. The cashiers complete an AF Form 1875 and turn in receipts.

9.11.3. The activity manager or designee verifies funds, controlled forms and receipts for the same.

9.12. Cashiers will ensure that all sales are separately registered. Do not ring sales as a lump sum.

9.13. Cashiers will not operate from an open register drawer. Drawers will be closed after each sales transaction.

9.14. Change will be counted twice before given to the customer - when taking it from the register, and when giving it to the customer.

9.15. Cashiers will not converse unnecessarily with anyone while making a money transaction.

9.16. When a dispute occurs over the correct amount of change given to a customer, a cash count must be conducted to verify the money in the register. Do not arbitrarily give change based solely on the customer's word.

9.17. Cashier will ensure all monies are removed from the register at the end of their shift and the cash register drawer is left open.

9.18. The manager on duty or designated representative will ensure registers are closed and opened for each activity cashier as required.

9.19. When cash receipts in an activity register exceeds $2,000.00, excess funds must be turned in to the cashiers cage for safekeeping. Use an AF Form 2557 to account for the funds removed;

however, this money must be included in the count when the activity bank is turned in to the cashier banker.

10. Cashier’s Reports (CR’s) Procedures (Turn-In and Reconciliation of Sales):

10.1. At the beginning of each shift:

10.1.1. Using AF Form 1875, the manager or his/her designee will:

10.1.1.1. Fill in heading (date, NAFI, cost center and register number).

10.1.1.2. If controlled forms such as guest checks and/or receipts are being issued, record the beginning and ending numbers on back of the AF Form 1875.

10.1.2. Cashier will:

10.1.2.1. Verify the cash and forms received and sign on bottom of form.

10.1.2.2. Sign on "Received By" line on reverse for guest checks or other controlled forms.

10.1.3. Manager or designee will retain the AF Form 1875 until cashier’s shift is completed.

10.2. At the end of each shift:

10.2.1. Cashier will:

10.2.1.1. Count all cash and record in Part II, by denomination. Total Part II and enter total cash in Part V.

10.2.1.2. Total value of all coupons accepted and enter in "Coupons Redeemed” under Part V.

10.2.1.3. Total commercial charge tickets and record amounts on appropriate lines in

Part V.

10.2.1.4. Sign "Turned in By" block and turn over all cash, checks, charge tickets, refund forms, coupons and controlled forms to manager or designee.

10.2.2. Manager or designee will:

10.2.2.1. Verify cash, checks, charge tickets, coupons and controlled forms and sign "Received By" block.

10.2.2.2. Complete Part VI, detach and give receipt to cashier.

10.2.2.3. Individuals designated by the manager to ring on or off cash registers will not permit the cashier to observe the ring-off or ring-in process or see the tapes. The cashier should not have any knowledge of the readings. The tape should be removed immediately after ring-off and properly safeguarded as if it was cash. Attach register tape and other supporting documents to the ICR. The head cashier will reconcile register tape to money turned in by recording register reading in Part IV of AF Form 1875 and entering total register accountability in Part V. All discrepancies will be investigated.

10.3. Activity cashiers must not relinquish control of their money until the money is counted, verified and signed for by the responsible person receiving the money. In other words, keep your money within eyesight until it is properly received by an authorized person.

10.4. Activity cashier service area will be used for issuing, counting and verifying activity banks.

10.5. The duty managers or any member of the management team should not enter the cashiers’ cage unless it is absolutely necessary.

10.6. Changes to the CR must be made by drawing one straight line through the amount being changed, and then annotating the correct amount above the change. Changes will not be corrected by blotting out or writing over the wrong amount. The changes must be initialed by the person making the change and the person verifying the change.

10.7. When activity banks are turned in all accountable forms must be accounted for. Guest checks will be put into numerical sequence and separated by cash and charge. Commercial sale slips must also be put in numerical sequence and a tape will be run by the cashier. All missing guest checks and sale slips must be investigated promptly by the manager on duty.

10.8. Periodically check cash registers to ensure they are printing legibly and have plenty of tape.

When colored lines appear on the tape it should be changed.

10.9. Tape readings will not be discussed with activity cashiers or other employees.

10.10. Large amounts of money must not be displayed openly in an unsecured area. Count large sums of money in a locked room with windows covered or blinds lowered.

11. Controlled Area Monitor Training Requirements. The Controlled Area Monitor will conduct initial training with all personnel authorized unescorted entry. Follow up training will be conducted once every quarter. Use training slides supplied by 51 SFS/SFOR. Document training in a MEMORANDUM FOR RECORD format and keep it in the Resource Protection Folder.

12. Funds Escorts.

12.1. On-Base Funds Transfers. On-base and off-base funds transfers of less than $100,000 will be conducted by the owner/user activity. The owner/user activity will notify the Security Forces Law Enforcement Desk, 784-5515, when the escort starts and terminates.

12.2. Once a transfer/escort is initiated, no stops enroute are authorized except for emergency reasons.

12.3. The escort will be instructed to notify the Security Forces Law Enforcement Desk, 784-5515, immediately upon arrival at the final destination.

12.4. On-base funds transfers of $100,000 or more will be conducted by at least one armed Security Forces member who will escort the funds in a vehicle separate from the vehicle carrying the funds. The vehicle used by the Security Forces escort will follow rather than lead the courier vehicle. Both vehicles will obey all traffic laws. All couriers will be briefed to operate their vehicle in a manner that allows the escort to remain behind them, thereby providing the escorting Security Forces member(s) continuous, unobstructed view of the courier vehicle at all times. The Security Forces escort will advise the controller of the initiation time and termination time of the escort. Contact with the controller will be maintained at all times.

12.5. Off-Base Funds Transfers. Security Forces personnel escort government funds only when contractor services are not available. Off-base funds transfers in the amount of $100,000 or more require at least two armed Security Forces members. The Security Forces members will perform the escort in a vehicle separate from the vehicle carrying the funds. The vehicle used by the Security Forces escort will follow rather than lead the courier vehicle. Both vehicles will obey all traffic laws. All couriers will be briefed to operate their vehicle in a manner that allows the escort vehicle to remain behind and to observe the courier vehicle at all times. The Security Forces escort will advise the controller of the initiation time and termination time of the escort.

Contact with the controller will be maintained at all times.

///Original Signed///

PAUL M. FLOYD, GS-12

Chief, Community Services Flight

Attachment:

Resource Protection Folder Index

Attachment 1/51 FSS OI 34-1003, 10 June 2013

Resource Protection Folder Index

Section 1: Designation letters for the activity; for example, fire alarm storage facility, controlled area, etc.

Section 2: Custodian designation/appointment

Section 3: Storage limitations including a copy of the AF Form 2047 for munitions/explosives if applicable

Section 4: Copy of activity operating instruction/regulation

Section 5: Initial/annual training, showing who attended and subjects trained at least two calendar years from date of last annual training

Section 6: Anti-Robbery exercises (retain at least two calendar years from date of last exercise, if applicable)

Section 7: Copies of waivers, exceptions or variances

Section 8: Inspection reports, to include initial, annual supplemental, and follow-up (retain at least two calendar years from the date of last inspection). Also in this section, retain copies of all DD Form 1569’s, Incident/Complaint Reports, for the calendar year that cover/concern security problems, insecure buildings, etc.

Section 9: Also place in these folders the following items: Detailed drawings of facilities showing locations, natural and physical barriers, locations of storage rooms/containers, entry and exit points, locations of all alarms within the facility, copies of all open work orders, alarmed facilities access authorizations or access authorization letters.