BOP Program Statement 2013.03 § 4

The cashier’s office must be secure and separate from the other offices and must be locked at all

times.

Only personnel whose presence is required to conduct official business are allowed in the

cashier s office. These individuals must be accompanied by one of the key holders listed in the

paragraph below.

a. Keys. The Business Administrator, Budget and Accounting (B&A) Officer, Accountant,

principal cashier, alternate cashiers, or any other OFM staff member designated in writing by the

Business Administrator will be issued personal key rings to the cashier s office or a key to a

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Control Center lock box when the key to the cashier’s office is a Folger Adams-type key. Only

Folger Adams-type keys may be turned in to the Control Center. Cashier office keys maintained

in the Control Center must be kept in a lockbox to which only the individuals listed above in this

paragraph have keys. Keys other than Folger Adams-type keys must be 24-hour issue keys and

must not be turned in to the Control Center.

b. Safes or vaults. The cashier must have access to a locking safe or vault. Treasury’s Manual

of Procedures and Instructions for Cashiers does not allow the use of locking filing cabinets and

desk drawers in lieu of a safe.

No employee, other than the Business Administrator, the principal cashier, and the alternate

cashiers, will be provided with or have access to the combination of the safe.

The safe combination must be changed annually or whenever there is a change in staff who have

access to the safe.

Institution locksmiths, or locally procured services of a locksmith, may be used to obtain the

necessary technical instructions to change the safe combination. To maintain complete control,

the locksmith will neither know nor have access to the combination to the cashier’s safe. The

actual setting of the new combination must be personally performed by the principal or alternate

cashier.

A log must be permanently posted inside the safe to serve as a record of all combination changes.

Cashiers must ensure the safe is locked before leaving the cashier s office.

c. Cash Drawers or Cash Boxes. Each principal and alternate cashier must be provided with

an individual locking cash drawer or cash box to which only he/she has access. The cash drawers

or cash boxes must be kept in a safe or a vault. Each cashier must keep their individual cash

drawer or cash box locked when not in use. Cashiers must maintain their imprest funds in their

cash drawer or cash box. A duplicate key or combination for each cash drawer must be sealed in

separate envelopes. The envelopes must be signed and dated by the Warden, Regional Director,

or Chief, Finance Branch, as appropriate, and must have the following statement typed

on them:

“This envelope contains the extra key or combination to the cash drawer or cash box of the

principal or alternate cashier. It will be opened only in the presence of two members of the

following committee of three:

■ Business Administrator.

■ One other clerical employee.

■ Principal Cashier (witness opening of the alternate cashier’s envelope) or Alternate

Cashier (witness opening of the principal cashier’s envelope).

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Signed

(Warden, Regional Director, Chief, Finance Branch, as appropriate)”

These envelopes must be kept in the telekey cabinet.

d. Items Authorized in the Cashier’s Safe. Only items related to the OFM operations may be

stored in the cashier’s safe. Miscellaneous items, such as Combined Federal Campaign

donations, inmate or employee valuables, employees’ club funds, etc., may not be kept in the

safe. The following items are the only items authorized to be maintained in the cashier s safe:

■ Cash – Including unpaid vouchers and receipts for cash disbursements.

■ Drafts.

■ Credit Cards – Including telephone, gas, and Government Travel Account (GTA) cards and

registers of accountability.

■ Government Travel Requests (GTR) – Including registers of accountability.

■ Temporary Receipt Books (BP-197) – Including registers of accountability.

■ Receipt Books (BP-114) and Registers of Collection.

■ Meal Tickets – Including registers of accountability.

■ Negotiable Instruments held for employee or inmate pick-up – Including checks and

transportation tickets.