KENYA FOREST SERVICE DOCUMENT TITLE: IMPREST PROCEDURE IMPREST... · KENYA FOREST SERVICE DOCUMENT...

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.

PREPARED BY: DD, FINANCE AND ACCOUNTS

APPROVED BY: DIRECTOR

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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

PAGE: 2 of 13



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ISSUE NO: 1

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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1. SCOPE

ISSUE NO: 1

PAGE: 4 of 13

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


3.4 Senior Accountant

3.4.1 Advices on appropriate account code to charge when ACCT in of

imprest is uncertain


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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PAGE: 5 of 13

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

ISSUE NO: 1

DEFINITION(S)

PAGE: 6 of 13

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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PAGE: 7 of 13

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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PAGE: 9 of 13

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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YES

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PAGE: 10 of 13

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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PAGE: 11 of 13

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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PAGE: 12 of 13

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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1

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PAGE: 13 of 13

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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KENYA FOREST SERVICE DOCUMENT TITLE: IMPREST PROCEDURE IMPREST... · KENYA FOREST SERVICE DOCUMENT...

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