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Handbook 10-39
April 2010

Chapter 3

Safeguarding Government Funds

Once a paying agent signs the receipt for government funds, he has accepted responsibility for the total amount of those funds. Loss of those funds could cause the paying agent responsible to repay those funds and possibly other ramifications. It is therefore necessary for the paying agent to take the following steps to safeguard the funds:

  • All funds must be transported in a government vehicle.
  • When transporting more than $10,000, the paying agent is required to have an armed escort.
  • When the funds are not physically on the paying agent's person, they must be kept in an approved security container (for example, a safe or vault) in accordance with Department of Defense Financial Management Regulation, Volume 5, Chapter 3. Each paying agent will have his own approved security container. Two or more paying agents will not share the same security container.
  • The paying agent must be the only individual with access to the funds.
  • Failure to comply with regulations pertaining to the safeguarding of public funds may result in the paying agent being held pecuniary liable in the event of a loss of funds. Simply, you lose it-you pay for it.

Security Containers

Government Services Administration (GSA)-approved security containers are manufactured under the following federal specifications, with the Class 1 and Class 5 cabinets rated to provide the greatest protection against forced entry. Approved cabinets include the following:

  • Class 1 or Class 2 cabinets: AA-F-357 (GSA-FSS)
  • Class 4 or Class 5 cabinets: AA-F-358 (GSA-FSS)
  • Class 5 or Class 6 map and plan file cabinets: AA-F-363 (GSA-FSS) or Class 6 Drawer File - AA-F-358 (GSA-FSS)

Burglary-Resistant Safes

Burglary-resistant safes include the following:

  • Tool-Resistant Safe, TL-15
  • Tool-Resistant Safe, TL-30
  • Torch and Tool-Resistant Safe, TRTL-30
  • Torch and Tool-Resistant Safe, TRTL-60

(Note: The numerical value in the safe classifications represents the time in minutes the safe will resist forced entry.)

Storage Container Requirements

If the value stored is under $7,500, the commander will establish fund container requirements. Any of the security containers or burglary-resistant safes listed in the above sections may be used.

If the value stored is from $7,500-$50,000, a security container that carries a Class 1 or Class 5 rating or a burglary-resistant safe carrying at least an Underwriters Laboratories classification of Tool-Resistant Safe, TL-15, and having a Group 1R combination lock, will be used.

If the value stored is $50,000 or more, a burglary-resistant safe or vault carrying at least an Underwriters Laboratories classification of Tool-Resistant Safe, TL-30, and having a Group 1R combination lock will be used.

(Note: Do not store public funds and documents in the same containers as classified material and documents.)




 

Last Reviewed: May 18, 2012

 
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