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KENYA FOREST SERVICE DOCUMENT TITLE: IMPREST PROCEDURE
REF NO: KFS-FAD-004
ISSUE HISTORY
ISSUE NO: 1
PAGE: 1 of 13
ISSUE
1
DESCRIPTION OF CHANGE
None, no change has been done.
PROCESS PILOT
Accountant
EFFECTIVE DATE
14th June 2010
REFERENCED DOCUMENTS
REF TITLE
QPM Quality policy manual
COPY HOLDERS
1. Director
2. DD F & A
QPM – 6
PM
WI
Resource Management
Procedure Manual
Strategic Plan
Forests Act
Work Instructions/requisition memos
Government financial regulations
International Accounting Standards
Finance Manual
3. Chief Accountants
4. QMR
5.
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KENYA FOREST SERVICE DOCUMENT TITLE: IMPREST PROCEDURE
REF NO: KFS-FAD-004
RECORDS / ANNEXES
REC NO
ISSUE NO: 1
REC TITLE
Process flow chart (Temporary Imprest)
Process flow chart (Imprest Surrender)
Vote Book
Surrender register
Imprest Control Register
Imprest Movement Register
Memo Register
Memo File
Defaulters Schedule
Age list
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KENYA FOREST SERVICE DOCUMENT TITLE: IMPREST PROCEDURE
REF NO: KFS-FAD-004
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TABLE OF CONTENTS
PAGE: 3 of 13
ISSUE HISTORY .......................................................................................................................... 1
REFERENCED DOCUMENTS .................................................................................................. 1
RECORDS / ANNEXES .............................................................................................................. 2
1.
2.
3.
4.
5.
6.
SCOPE................................................................................................................................ 4
PURPOSE .......................................................................................................................... 4
RESPONSIBILITY AND AUTHORITY ........................................................................... 4
OBJECTIVES ..................................................................................................................... 5
TERMS AND DEFINITIONS ........................................................................................... 5
DETAILS OF PROCEDURE............................................................................................ 6
6.1 Imprest Section................................................................................................................ 6
6.2 Temporary Imprest ............................................................................................................ 7
6.3 Imprest Surrender ............................................................................................................. 7
6.4 Reversal of Surrender ...................................................................................................... 8
PROCESS FLOW CHART (Temporary Imprest) .................................................................... 9
PROCESS FLOW CHART (Imprest Surrender) ................................................................... 12
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KENYA FOREST SERVICE DOCUMENT TITLE: IMPREST PROCEDURE
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1. SCOPE
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This procedure covers from imprest section operation to processing temporary imprests and imprest surrender.
2. PURPOSE
The purpose is to ensure that all the functions within the Imprest section is
followed appropriately and in a timely manner.
3. RESPONSIBILITY AND AUTHORITY
3.1 Director
3.1.1 Approves the work instruction/memos for intended work to be done.
3.2 DD, Finance And Accounts
3.2.1 Reviews the memo, ascertain availability of funds and authorizes
imprest section to process
3.2.2 Approves imprest payments.
3.3 Chief Accountant
3.3.1 Reviews the memo, ascertain availability of funds and authorizes
imprest section to process
3.3.2 Advices on appropriate account code to charge when ACCT in of
imprest is uncertain
3.3.3 Approves imprest payments.
3.4 Senior Accountant
3.4.1 Advices on appropriate account code to charge when ACCT in of
imprest is uncertain
3.4.2 Approves imprest payments.
3.5 Accountant in charge of imprest
3.5.1 Data capture into the system (encumbrance and data entry.)
3.5.2 Reversal of commitments in the system.
3.5.3 Processing district reimbursements through issuance of imprests-
AIE’s.
3.5.4 Maintaining proper records-Control register, listing and surrender
book.
3.5.5 Control imprest surrender to ensure no staff holds more than one
imprest unless authorized by CA or DD F&A.
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3.6 All Staffs
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CSF
3.6.1 Initiate requisition and ensure timely surrender of imprest
4. OBJECTIVES
NB: Refer to the performance contract.
KPI TARGET(S)
5. TERMS AND DEFINITIONS
DUE
TERM
KFS
KPI
CSF
QMR
AIE
PV
VB
GL
FAD
ACC
CA
DIR
DEFINITION(S)
Kenya Forest Service
Key Performance Indicator
Critical Success Factor
Quality Management Representative
Authority to Incur Expenditure
Payment Voucher
Vote Book
General Ledger
Finance & Accounts Division
Accounts
Chief Accountant
Director
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TERM
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DEFINITION(S)
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6. DETAILS OF PROCEDURE
6.1 Imprest Section
NOTE 1: Imprest section is handled by the Accountant I.
NOTE 2: Memo register must show the date, time and its origin.
NOTE 3: All memo`s received must be put in this memo file and
re-trieved at the time of making applications.
6.1.1 Receives memos on imprest from the chief accountant or DD F&A.
6.1.2 Verify the authenticity of the memo.
Check if the officer seeking the imprest has signed the memo.
Check the signature of the account holder on the memo approving issuing of
the imprest. Check the signature of the CA on the memo authorizing its issuance.
6.1.3 If the memo are authentic, Accountant I checks in the imprest register
whether the account holder has an outstanding imprest.
If no, issues imprest using the imprest warrants.
If yes and the surrender is overdue, then seeks authority to issue or not
to issue from the chief accountant.
6.1.4 Recording of memo`s in the memo register.
6.1.5 Issuance of application slips for the applicant`s to fill.
6.1.6 The process takes about 10 minutes when the applicant presents themselves
for imprest application.
6.1.7 Take application to vote book section for direction on where to commit expenditure.
6.1.8 Keying in the data into the system(encumbrance and data entry)
6.1.9 Prepares the imprest warrant.
6.1.11 Circulate it for various signatories for approval. They include:-
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AIE holder
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Accountant –vote book
Accountant in charge of imprest
Examination
Head of finance
6.1.10 At the end of each month, Accountant I compiles returns.
6.1.11 Make a copy of the returns to the CA and DD F& A.
6.2 Temporary Imprest
6.2.1 The applicant fills an imprest requisition form and forwards to head of section for
approval. If not approved the staff is informed.
6.2.2 Once approved, the form is forwarded to Vote Book accountant/ FMS budget
officer who signs that the vote has funds. If not signed, the applicant is informed.
6.2.3 The form is forwarded to Imprest accountant for signature and comments on any
outstanding imprest.
6.2.4 The form is forwarded to finance for authority. If not authorized the applicant is
informed.
6.2.5 Once authorized, the accountant prepares imprest warrant (FO24) and forwards
to the imprest accountant who examines the warrant and signs if ok. If not the
applicant is informed.
6.2.6 The imprest warrant is then forward to the AIE holder for approval and signature.
If not approved it is returned to the imprest accountant.
6.2.7 After approval, it is committed to the VB and signed.
6.2.8 The warrant is forwarded to CA for authorization. If not authorized the applicant is
informed.
6.2.9 Once it’s authorized, forwarded to cash office for payment.
6.3 Imprest Surrender
6.3.1 Imprest holder surrenders the imprest to the imprest accountant.
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6.3.2 The accountant verifies the surrendered imprest and if not satisfied, the imprest
surrender is rejected and holder informed.
6.3.3 After verification, the imprest accountant prepares a payment voucher for the
imprest surrender.
6.3.4 The voucher is forwarded to imprest AIE holder within the section for
authorization, and if rejected it is returned to imprest accountant for amendment.
6.3.5 Once authorized, the voucher is forwarded to examination section for
examination, and if not ok it is returned to the imprest accountant for amendment.
6.3.6 The examined vouchers are forwarded to Vote book section for voting.
6.3.7 The voted vouchers are forwarded to CA for authority, and if not authorized it is
returned to imprest accountant for amendment.
6.3.8 The authorized vouchers are forwarded to internal audit.
6.4 Reversal of Surrender
6.4.1 Reversal of the commitment.
6.4.2 Check funds.
6.4.3 Reserve funds.
6.4.4 Post the reversal in the G.L
Note 1: After applicant applies for the imprest it will take 30 minutes to
enter data in the FMS and print imprest warrant.
Note 2: Entering imprest in the respective registers within 20 minutes.
Then forward to Examination section within the next ten minutes.
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PROCESS FLOW CHART (Temporary Imprest)
ACTIVITY
START
Fills an imprest requisition form and
forwards to head of section for approval
RESPONSIBILITY
NO
Returned for
Applicant
Approved?
YES
Form is forwarded to VB accountant
who signs that the vote has funds
Signed?
NO
correction
Applicant
informed
AIE
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Forwarded for signature and comments
on any outstanding imprest
Form is forwarded to finance for authority.
NO
Applicant
Authorizer Authorized?
YES
1
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Prepares imprest warrant (FO24) and forwards
to imprest accountant for signature
Accountant
YES
Approved?
NO
Applicant
informed
AIE Holder
Forwarded to AIE holder for approval and signature
NO
Returned for
Imprest Accountant
O.K?
YES
Committed to the VB and signed
Warrant is forwarded to CAO for
authorization
Approved?
YES
Forwarded to cash office for payment
correction
NO
END
Accountant
CAO
Accountant
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PROCESS FLOW CHART (Imprest Surrender)
ACTIVITY
START
Surrenders the imprest to the imprest
accountant.
Verifies the surrendered imprest
NO Holder
RESPONSIBILITY
Imprest Holder
Verified?
YES
Prepares payment Voucher
Forwarded to AIE holder for authority
NO Authorized?
YES
PV is forwarded to examination section
for examination
NO
OK?
YES
1
informed
Returned for correction
Returned for
correction
Imprest Accountant
AIE Holder
Imprest Accountant
Examination section
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Payment vouchers forwarded to vote book for voting
Forwarded to CAO for authorization
NO Authorized?
YES
Vouchers are forwarded to Internal
Audit
END
Returned for
correction
Imprest Accountant
CAO
Imprest Accountant
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