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3-11.000 - Payment Processing Internal Controls

3-11.100 - Introduction

This policy meets the guidelines on internal control systems published by the Office of Management and Budget in Circular A-123, as amended June 21, 1995, and updated December 1, 2008.

Internal controls for payments received by United States Attorneys' offices is mandated by the Federal Financial Managers' Integrity Act of 1982 (Pub.L. 97-258), specifically 31 U.S.C. § 3512(c)(1), which states that ". . . the head of each executive agency shall establish internal accounting and administrative controls that reasonably ensure that . . . all assets are "safeguarded against waste, loss, unauthorized use, and misappropriation . . . ." Proper internal controls are established by ensuring that a complete separation of duties is maintained between those persons who initially receive payment instruments (i.e., checks, money orders, cashier's checks, or cash), those persons who verify deposits, and those persons recording entries to individual debtors' records.

Procedures for complying with FFMIA are found in fourteen United States Attorneys Procedures (USAP). These USAPs are as follows:

USAP 3-11.100.001 Overview
USAP 3-11.110.001 Definitions
USAP 3-11.120.001 Standards for Internal Financial Control-Employee Responsibilities
USAP 3-11.115.001 Self Certification of Processing Payments Received for Civil and Criminal Impositions
USAP 3-11.120.002 Branch Office Procedures
USAP 3-11.130.001 Receipt of Payments
USAP 3-11.132.001 Exception Register (USA-247A) Preparation
USAP 3-11.134.001 Receipt, Conversion, and Security of Cash
USAP 3-11.141.001 Electronic Funds Transfer
USAP 3-11.143.001 Indirect Payments
USAP 3-11.145.001 Application of Payments for Civil Debts
USAP 3-11.146.001 Application of Payments for Criminal Debts
USAP 3-10.310.001 Internal Controls for Processing Payments Received for Civil debts and criminal Impositions—Retention of Records

[updated September 2014]

Updated May 12, 2015