sion of personnel in a disciplinary status inventoried and delivered to the responsible officer or accountable officer who issued the property. The officer to whom the property is delivered shall handle the recovery as outlined in paragraph 54753, and current directives.

54761 SAFEGUARDING OF WEAPONS

1. Commanding officers are responsible that individual weapons issued to members of their command are adequately safeguarded when not in use. It is not intended that commanding officers cause individual arms to be locked up in every instance, or that personnel be required to turn in their individual arms to armories or specified storage places when not in use. The security measures to be employed must be consistent with the general security of the area and the mission of the organization and will be of such a nature that will enable personnel to arm themselves with the least possible delay in case of emergency. The requirements for security will differ broadly between various types of organizations. An organization located inside a military or naval reservation, which is adequately guarded, will require a lesser degree of security for weapons than an organization located in the midst of a large metropolitan area. Each commanding officer must decide upon the best method of providing the maximum security compatible with the means at hand, and the mission of his organization.

2. Commanding officers shall require that organizational weapons issued for a specific purpose or duty be returned to the armory or assigned place of safekeeping when not in use. This type of weapon will be secured under lock. The responsibility for the safekeeping of weapons when out of the armory or place assigned for their safekeeping rests with the individual to whom issued.

3. Commanding officers shall provide a system of control whereby the custodian of weapons will not issue weapons except on written authority of the commanding officer, or a responsible individual designated by him.

54762 CUSTOMS DECLARATION

CLEARANCE

1. When personnel are transferred in or out of the continental United States requiring passage through customs with individual arms, equipment, or property under circumstances outlined in paragraph 54754, and current directives they shall be furnished a certificate stating the need therefore. The certificate will state that the arms and equipment in the possession of the individual are required by competent orders in the execution of the individual's official duties, and shall be signed by the commanding officer of the individual and countersigned by the individual concerned stating that the items are in his possession.

2. The original of such certificate shall be given the individual being transferred, the duplicate retained by the commanding officer, and the triplicate used by the accountable officer to support the invoice covering the transfer. (The original memorandum receipt of the individual shall also support the invoice covering such transfers.)

3. The above certificate shall be prepared in all cases of enlisted or officer personnel being transferred through customs with individual arms, equipment, or property, from one unit to another, not as members of an organized unit. This certificate will serve to show customs officials the authority for possession of such government property, and prevent confiscation. On arrival at destination the individual shall deliver the original copy of this certificate in his possession to the accountable officer to be reconciled against the invoice when received.

55050 GENERAL

1. The imprest fund purchase method affords a simple and economical method of effecting purchases, either for stock or immediate use, not in excess of $100. It employs a cash fund from which small payments are made at the time purchase transactions occur and to which reimbursements are made on a revolving basis. This fund, formerly known as 'the spot cash purchase fund' is now termed the imprest fund. The imprest fund is similar to the petty cash fund utilized by private industry and is in the custody of a person known as the 'imprest fund cashier'. The imprest fund purchase method will, subject to the conditions outlined in this part, be used by authorized activities.

a. Imprest Fund. A fund established, without appropriation charge, by the advance of cash from a disbursing officer to a designated cashier for the purpose of making immediate payments of comparatively small amounts, to be replenished on a revolving basis.

b. Imprest Fund Cashier. The individual appointed as custodian of the Imprest Fund. 55052 WHEN UTILIZED

1. The imprest fund purchase procedure prescribed hereinafter shall be utilized only for authorized small purchases, either for stock or immediate use, made by authorized personnel. Except in an emergency, activity requirements particularly for particularly for repetitive items which are available through normal supply channels will continue to be obtained in the usual manner. Units of the Organized Marine Corps Reserve are further limited to only necessary services and supplies required for operation of their training centers and chargeable to funds appropriated for maintenance and operation of Marine Corps Reserve facilities. Articles or services covered by mandatory schedules, contracts or other mandatory sources, i. e., Treasury Schedule contracts, shall continue to be obtained from these sources. Imprest funds for cash purchasing may be used to make payments for articles obtained from such mandatory schedules or contracts.

2. Attention is invited to the fact that the approval of a request for the establishment of an imprest fund does not constitute an allotment of funds.

55053 WHEN NOT UTILIZED

1. Imprest fund purchase procedures shall not be utilized when the total dollar value of a single transaction exceeds one hundred dollars ($100.00). In the case of units of the Organized Marine Corps Reserve the dollar value of any single transaction is limited to ten dollars ($10.00). Additionally, imprest fund purchase procedures will not be utilized if any one or more of the following conditions prevail:

a. The supplies to be purchased are for resale to private individuals.

b. The cost of the items or services to be procured are considered to be unreasonable.

C. The items are normally available through regular supply channels.

d. Requirements have been intentionally understated or divided into parts solely to take advantage of the imprest fund purchase procedure.

e. The procurement of the items or services is for any reason prohibited.

f. The items or services to be procured are for use of an organization other than that for whom the funds had originally been made available.

g. Funds for cash purchase shall not be used for payment of salaries or wages of personnel on Government payrolls, for payments of transportation charges on bills of common carriers, for advances other than those authorized herein, or for cashing of checks or other negotiable instruments.

h. Articles or services which under any provision of law are subject to restrictions may not be purchased except under conditions which fully comply with statutory require

ments.

2. Utilization of the imprest fund for purchase of items which will be taken up in depot type stock accounts (DS) within the stores accounting system is to be avoided.

55054 ESTABLISHMENT OF IMPREST

FUND

1. Authority to establish an imprest fund will be requested by letter addressed to the Commandant of the Marine Corps (Code CSG). The letter will state the amount of the imprest fund to be established.

2. The following information is provided relative to the number of imprest funds which may be established at any Marine Corps post, station or activity.

a. Normally, one imprest fund will be authorized for each Marine Corps activity indicated in current routine orders as the primary allottee for allotments to be granted to commanding officers under the appropriation Marine Corps Troops and Facilities for the current fiscal year.

b. In the case of Organized Marine Corps Reserve Units, imprest funds may be established within the units themselves, upon request, approved by the Director of the Reserve and Recruitment District, and the Commandant of the Marine Corps (Code CSG).

c. Imprest funds will not be established at activities or organizations other than those delineated in subparagraphs a. and b. unless specifically authorized by the Commandant of the Marine Corps (Code CSG).

3. The amount of any imprest fund which may be established under these provisions will not exceed one thousand dollars ($1000) or fifty dollars ($50.00) for units of the Organized Marine Corps Reserve unless specifically authorized. When a fund of $1000 is insufficient, based on practicable and convenient replenishment arrangements, to finance the volume of purchases to be made under this procedure, authority may be requested from the Commandant of the Marine Corps to increase the fund not to exceed $5000. Such requests will contain complete information to substantiate the increase, including present and contemplated volume of purchases and frequency of replenishments. The original of any authorization to increase the amount of the fund will be retained by the imprest fund cashier. Attention is invited to the fact that the approval of an imprest fund does not constitute an allotment of funds.

55055 DESIGNATION OF IMPREST FUND CASHIER

1. The designation of an imprest fund cashier will be made in writing by the commanding officer of the post or station. At those activities having a purchasing officer, such officer will also perform duties as imprest fund cashier. In the case of units of the Organized Marine Corps Reserve, the accountable officer will be designated as the imprest fund cashier. A copy of this designation will be furnished the disbursing officer responsible for the disbursements of the post or station. Such designation in no way relieves the commanding officer of any responsibility for determining the timeliness of the use of imprest fund purchase procedures or the

propriety of the expenditure of public funds for such purchases. Officers and civilian employees of a disbursing or fiscal office are not eligible to act as imprest fund cashiers.

2. The commanding officer may designate either an officer or civilian employee, not assigned to a disbursing or fiscal office, to act as the alternate imprest fund cashier in the absence of the principal imprest fund cashier. When, in the absence of the principal imprest fund cashier, it becomes necessary to make purchases utilizing the imprest fund, the disbursing officer may advance to the alternate cashier an amount not in excess of the original amount of the imprest fund advanced to the principal cashier in the same manner as prescribed in 55058. Upon return of the principal imprest fund cashier, the amount of the funds advanced to the alternate imprest fund cashier will be repaid or accounted for without delay on Reimbursement Voucher (Standard Form 1120-Revised) to the disbursing officer who advanced the funds (see paragraph 55062). When the absence of the principal imprest fund cashier can be anticipated and conditions permit, all funds previously advanced to the principal imprest fund cashier will be repaid or accounted for on Standard Form 1129-Revised to the disbursing officer prior to such absence. The designation of an alternate cashier is particularly desirable at activities effecting "C.O.D." purchases.

55056 BONDING REQUIREMENTS

1. Each person designated as an imprest fund cashier or alternate cashier must furnish a surety bond. Personnel who are bonded in accordance with paragraph 50150-50160, Marine Corps Manual, will not require an additional bond to serve as imprest fund cashier or alternate cashier. Individuals designated as imprest fund cashiers or alternate cashiers will be required to carry bond in the penal sum of two thousand dollars ($2000) or in an amount which is not less than the sum which may be authorized the imprest fund cashier in accordance with paragraph 55054, whichever amount is greater. The bond of the imprest fund cashier and the alternate cashier must be approved by this Headquarters before funds may be advanced such person.

4. The amount of the imprest fund should be kept commensurate with the requirements of the particular activity as predicted upon past experience, or based upon changed conditions.

55060 SAFEKEEPING OF CASH AND

VOUCHERS

1. Imprest funds will not be deposited in any bank or intermingled with other funds. Commanding officers will insure that the same security and facilities therefor, are provided for imprest funds as are accorded other public monies. Funds will be kept in secure storage accessible only to the person responsible for their custody, as prescribed in paragraph 77053, Marine Corps Manual.

55061 INSPECTION AND VERIFICATION OF FUNDS

1. The imprest fund cashier may be required to account for the established balance of the fund at any time, either by cash on hand, unscheduled subvouchers, unpaid reimbursement vouchers, or interim receipts for cash. Unannounced inspections, including cash counts, will be made of each imprest fund at least quarterly. The commanding officer will designate one or more individuals to perform this verification. Such individuals will be from the fiscal office of the activity, when such office exists, but in any event will be other than subordinates of the imprest fund cashier. Any discrepancies in an imprest fund will be reported promptly to the commanding officer, who will take the action prescribed in Article 0719, Navy Regulations.

55062 REPLENISHMENT OF FUNDS

1. Standard Form 1129-Revised will be prepared by the imprest fund cashier at such times as the cash on hand requires replenishment. The prepared Standard Form 1129 with sufficient copies of Standard Form 1129a shall be submitted via the officer maintaining the activity's allotment records to the disbursing officer who originally advanced the cash. Forms 1129 will be prepared at regular intervals, not more than once a week, unless the fund is exhausted, but at least once a month. In case of units of the Organized Marine Corps Reserve submission of the Standard Form 1129-Revised, is limited to once a month.

2. The "Status of Fund' section of the reimbursement voucher will be completed on each voucher submitted for reimbursement and will indicate opposite the appropriate item the following:

a. the amount for which reimbursement is requested

f. After purchase and delivery of the desired item or items to the original requisitioning activity the accountable officer of the original requisitioning activity will furnish the imprest fund cashier evidence that the item has been received and taken up on his Marine Corps Property Account. In the event that the purchase involved the acquisition of services other than personal, then the accountable officer of the requisitioning activity will provide a statement to the effect that the services were accomplished as billed. The imprest fund cashier will retain such substantiating documents for presentation to auditors when called upon.

g. If in the opinion of the imprest fund cashier the requisition is not appropriate for the utilization of the imprest fund purchase procedure, he shall so advise the commanding officer presenting reasons therefor. Should the commanding officer persist in his approval of the request, the imprest fund cashier should request such affirmation from the commanding officer in writing before proceeding with the procurement.

55064 RECEIPTS REQUIRED FOR PURCHASE TRANSACTIONS

1. Each purchase made under the imprest fund procedure will be supported by (1) an original requisition, or (2) an original dealer's bill, sales slip, cash register ticket, invoice, etc., or (3) by Standard Form 1165-Receipt for Cash-Subvoucher, any of which will itemize the supplies or services purchased and the amount paid, and, except as provided in subparagraph (b) signed by the vendor or his agent.. The form of receipt adopted by an activity should be used consistently, i. e., if it is decided to use the original requisition, all purchases should be supported by an original requisition. The receipt form adopted will comply with the following: