TE_CA_03-03 _IMCOM_PR_G9_-_Safe_Security_Updated_06.24.15.docx

Chapter 3

Safe Security

SAFE SECURITY

REFERENCES:

a. AR 215-1, Military Morale, Welfare, and Recreation Programs and Nonappropriated Fund Instrumentalities Appendix G, Cash Inventory and Retail Sales Accountability (Controls and Procedures)

b. AR 380-5, Department of the Army Information Security Program

1. Daily cash receipts and cash funds must be stored in a locked, fire resistant safe with a combination three-tumbler lock until they are deposited. File cabinets specifically designed as security containers that are fire resistant and have the same type of lock are acceptable.

2. Regardless of the type of container, it must be chained or otherwise secured to the building (if it weighs less than 500 pounds) and checked before the building is closed to ensure that it is locked. Open safes are never left unattended.

3. Combinations must be changed:

a. When placed in use.

b. Whenever an individual knowing the combination no longer requires access.

c. When the combination has been subject to possible compromise.

d. At least annually.

e. When taken out of service. Built-in combination locks shall be reset to the standard combination (i.e. 50-25-50); combination padlocks shall be reset to the standard combination (i.e. 10-20-30).

4. Each combination change is recorded on Standard Form 700 (Security Container Information) which is a two-part form consisting of an envelope with a tear-off tab and cover sheet. The cover sheet and face of the envelope provide space for information about the activity, container, type of lock, and who to contact if the container is left open (Encl 3-1).

a. The first page is affixed to the inside wall of the container.

b. The combination is then detached and placed in the SF 700 envelope, sealed and deposited with the Garrison Military Police or Garrison/DFMWR Security Officer/Appointment representative (i.e. Financial Management Branch).

c. All original Standard Form 700’s will be hand delivered (NOT SENT THROUGH DISTRIBUTION).

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d. Only personnel listed on the SF 700 will have access to the combination.

e. If more than three employees require access to the safe, a waiver is required from the Financial Management Office, which will determine the appropriateness based on hours of operations and shift schedules.

5. A Fund Authorization Letter prescribes the exact amount of each change fund. The Fund Authorization Letter is prepared by the Fund Administrator and should be attached inside the safe containing the appropriate change fund. This documents the amount of funds that should be in the safe at all times. If an independent audit were to take place, this would inform the auditors how much money is authorized and accountable for at the location.

6. Funds for the activity should be adequate to cover daily business, but not excessive as to tie up cash unnecessarily. Activity change funds should be reviewed by the local Financial Management to determine validity of fund dollar amounts at least annually.

7. Activity safe counts will be completed daily even if change funds are not issued on a daily basis. At a minimum, the safe will be counted at the beginning and at the end of the day as long as only one individual has access to the safe and a change in responsible personnel has not occurred. If there is a change of shift during the business day between responsible parties, a safe count will be completed with both the incoming and outgoing staff. Activity safe counts will be made using DA Form 4082 and will include:

a. Date and time of the count.

b. Total amount of cash counted, by denomination.

c. Identity of change fund.

d. Name(s) of accountable person(s) making the count.

e. Activity safe count documents will be kept on file for a minimum of thirty (30) days.

8. Managers or their representatives will make unannounced counts of all change funds at least quarterly. These will be documented in the same manner as the activity safe count described in Chapter 8 of the Internal Controls Manual, and will be kept for a period of three (3) years.

9. Change funds may be maintained for daily operations such as check cashing, foreign currency exchange, and cashier banks. Change funds and other cash funds in excess of $100 are kept in a locked safe.

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10. Accountable forms such as guest checks, vouchers, and receipts will be kept in a locked container. All such forms are pre-numbered and issued by the Financial Management staff.

11. Locking file cabinets, other than approved security containers equipped with a three-tumbler combination lock, are not adequate for holding cash in excess of $100.

a. Keys to locking file cabinets used to safeguard less than $100 will not be stored in unlocked containers (i.e. desks) nor given to unauthorized personnel. Keys that are not assigned to anyone should be stored in the key box.

b. Containers will be checked before the close of business to ensure they are locked. Locks on those containers will be changed whenever personnel with keys are no longer authorized access.

12. Standard Form 702 (Security Container Check Sheet) (Encl 3-2) will be used as a checklist for all security containers and safes. This form will be conspicuously displayed on all security containers and safes and will be completed whenever a security container is opened or closed.

a. Standard Form 702 (Security Container Check Sheet) will be annotated with the date, time and initials of the individual when the container is opened and when the container is locked.

b. It will also be annotated by a witness in the “Checked By” column.

c. If a safe is not opened, it will be reflected on the Standard Form 702 to include time and initials of the individual checking the safe at the end of the day.

d. The Standard Form 702 should be retained at least 12 months following the last entry.

13. Upon discovery of an open/unattended security container, individuals listed on the Standard Form 700 attached to the container will be notified.

14. Lost and found items should not be retained for periods of more than 30 days.

a. For credit cards that have been found, credit card issuers (i.e., Citibank, American Express, Discover Card, etc.) should be contacted (call the lost/stolen number on the back of the credit card) if attempts to locate the customer are not successful.

b. Personal items found should be turned in to the local military police. If they do not accept the item(s), they may be picked up as property and sold or disposed of as appropriate.

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Encl 3-1 3-4 Encl 3-2 3-5 Encl 3-1 3-4

Encl 3-2 3-5 image3.png image4.emf image1.jpeg image2.jpeg