1. Identify Components of the Disbursing Office
Show Slide 1, Identify Components of the Disbursing Office
Title: Identify Components of the Disbursing Office
References: DODFMR R, VOL 5, DFAS-IN REG 37-1, FM 1-06
Section I. Administrative Data
Academic Hours/Methods
01 hrs. / 20 min. DSL (large or small group discussion)
00 hrs. / 30 min. PE (practical exercise (Hands On)
00 hrs. / 00 min. Test
00 hrs. / 00 min. Test Review
00 hrs. / 00 min. Total Hours
Section II. Introduction:
Method of Instruction: DSL (large or small group discussion)
Facilitator's to Learner Ratio: 1:30
Time of Instruction: 00 hrs. / 05 min.
Media: PowerPoint Presentation
Facilitator's Material: Each primary Facilitator should possess a lesson plan, slide deck, course handouts, practical exercise with answer key, excel template, case studies and summary sheet containing DoDFMR R, VOL 5, DFAS-IN REG 37-1, and FM 1-06.
Learner’s Material: Learners should possess course handouts, practical exercises, summary sheet containing DoDFMR R, VOL 5, DFAS-IN REG 37-1, and FM 1-06 with access to Bb and standard classroom supplies.
Note: "All required references and technical manuals will be provided by the School House“
Motivator (Concrete Experience 5 minutes): Many of you will become Deputy Disbursing Officers accountable for hundreds of thousands of dollars. As a Deputy, it will be your responsibility to account for the Finance Officer's money. If you do not know the organizational structure of the Disbursing Division and how it operates, you could find yourself being held pecuniary liable for missing funds. Ask Learners what their thoughts on the discussion.

2. Terminal Learning Objective
Action: Identify Components of the Disbursing Office
Condition: FM Leaders in a classroom environment working individually and as a member of a small group, using doctrinal and administrative publications, self-study exercises, personal experiences, practical exercises, handouts, and discussion.
Standard: With at least 80% accuracy (70% for International Learners):
Identify centralized disbursing operations
Identify the disbursing division's organizational structure
Identify disbursing duty positions and automated systems
Show Slide 2, Terminal Learning Objective.
Read TLO
Action: Identify Components of the Disbursing Office
Condition: FM Leaders in a classroom environment working individually and as a member of a small group, using doctrinal and administrative publications, self-study exercises, personal experiences, practical exercises, handouts, and discussion.
Standard: With at least 80% accuracy (70% for International Learners):
Identify centralized disbursing operations
Identify the disbursing division's organizational structure
Identify disbursing duty positions and automated systems
Safety Requirements: In a training environment, leaders must perform a risk assessment in accordance with DA PAM , Risk Management. Leaders will complete a DD Form 2977 DELIBERATE RISK ASSESSMENT WORKSHEET during the planning and completion of each task and sub-task by assessing mission, enemy, terrain and weather, troops and support available-time available and civil considerations (METT-TC). Local policies and procedures must be followed during times of increased heat category in order to avoid heat related injury. Consider the work/rest cycles and water replacement guidelines IAW TRADOC Regulation
Risk Assessment Level: Low.
Environmental Considerations: Environmental protection is not just the law but the right thing to do. It is a continual process and starts with deliberate planning. Always be alert to ways to protect our environment during training and missions. In doing so, you will contribute to the sustainment of our training resources while protecting people and the environment from harmful effects. Refer to FM Environmental Considerations and GTA ENVIRONMENTAL-RELATED RISK ASSESSMENT.
Evaluation: Learners will take the Disbursing Exam #1 during the Disbursing module. Learners must score 80% or higher and International officers must score 70% or higher.
Instructional Lead-in: The material covered in this lesson will provide you with a basic understanding of the Disbursing Division, its structure, key personnel and their functions, and the different automated disbursing systems.

3. DFAS Centers DFAS Considered Accounting Firm for DoD
Field Sites
DFAS-CL
Navy
DFAS-IN
Army
DFAS-CO
DLA
DFAS
DoD
Show Slide 3, DFAS Centers
1. Learning Step / Activity 1. Identify Centralized Disbursing Operations
Method of Instruction: DSL (large or small group discussion)
Facilitator's to Learner Ratio: 1:30
Time of Instruction: 00 hrs. / 15 min.
Media: Power Point, Printed Reference Material
21st Century Soldier Competencies: The 21st Century Soldier Competencies are essential to ensure Soldiers and leaders are fully prepared to prevail in complex, uncertain environments. Throughout the lesson discussions, seek opportunities to link the competencies with the lesson content through the Learner’s experiences.
Facilitator's Note: There are many ways to describe and explain the high-low method and calculation for fixed and variable cost components. Before facilitating this lesson, ask the Learners which of the 21st Century Soldier Competency do they think pertain to this lesson? Facilitate a discussion on the answers given and at the end of the lesson revisit it and see if the Learners still believe their choice are the same.
Note: For this lesson these competencies should be talked about.
#1. Character and accountability
#3. Adaptability and initiative
#4. Lifelong learner (includes digital literacy)
#5. Teamwork and collaboration
#6. Communication and engagement (oral, written, and negotiation)
#7. Critical thinking and problem solving
#8. Cultural and joint, interagency, intergovernmental, and multinational competence
#9. Tactical and technical competence (full spectrum capable)
Facilitator's Note: Transition into lesson and refer learners to Learner Handout pg # 1.
a. Defense Finance Accounting Service (DFAS) Centers
(1) DFAS is considered the accounting firm for the Department of Defense (DoD).
(2) There is a separate DFAS Center for each DoD component.
(a) DFAS-Cleveland (CL) for the Navy.
(b) DFAS-Indianapolis (IN) for the Army.
(c) DFAS-Columbus for the Defense Logistics Agency (DLA).
(3) As each DoD component allocates funds to their major commands (MACOMs), that DFAS Center responsible for that component then becomes responsible for accounting for those allocations.
DFAS Considered Accounting Firm for DoD
Separate DFAS Center for each DoD
Component

4. DFAS Center Responsibilities
Guidance to Subordinate Field Sites
Major Claimant Level Accounting
Treasury Reporting
Controlling Finance and Accounting Organizations
Managing Centralized Payroll Functions
Show Slide 4, DFAS Center Responsibilities
Each DFAS Center is responsible for:
(1) Providing administrative and operating guidance to subordinate Field Sites.
(2) Providing customer service and major claimant level accounting.
(3) Providing Treasury reporting.
(4) Controlling finance and accounting organizations.
(5) Managing centralized payroll functions.

5. DFAS FIELD SITES
Provide Finance and Accounting Services at Installation Level
Accounting for Activities and Agencies
Financial Reports to DFAS
Function Similar to DFAS Centers
MACOMs Report Fund Distributions to Field Sites
Show Slide 5, DFAS Field Sites
Facilitator’s Note: (Facilitator read and facilitate discussion using the slide, refer learners to Learner Handout pg # 4.
(1) Field Sites are responsible for providing finance and accounting services at the installation level.
(2) Field Sites function in a manner similar to DFAS Centers, but on a smaller scale.
(3) Each Field Site is responsible for:
(a) Accounting for the financial activities of the installations and agencies that they serve.
(b) Reporting through distribution channels to assure the DoD components and Congress that public funds are being properly accounted for and spent.
(4) As each MACOM distributes their funds to subordinate installations, they report the distributions to the Field Site serving the installation.
DFAS-IN has 5 Field Sites under its control. They are:
Cleveland, Ohio
Columbus, Ohio
Limestone, Maine
Rome, NY.
Indianapolis, IN
(6) Each Field Site has a different number of installations and/or agencies reporting to them.

6. DFAS Disbursing Division Functions
Financial Reports
Active/Reserve Pay
Voucher
Controls
Active/Reserve
Travel Pay
Show Slide 6, DFAS Disbursing Division Functions
d. DFAS Disbursing Division Functions.
(1) Preparing and issuing checks and Electronic Fund Transfer (EFT) payments for centralized payment of active and reserve military pay and travel pay; commercial invoices; federal and state income taxes; and military allotments.
(2) Processing returned and undeliverable checks/EFT payments.
(3) Maintaining voucher controls.
Preparing financial reports.
The primary functions are performed mainly by Civilians at the DFAS level.
Returned
Payments
Commercial
Invoices
Military Allotments
Federal/State Taxes

7. DFAS Disbursing Division Organization
Show Slide 7, DFAS Disbursing Division Organization
e. DFAS Disbursing Division Organization.
(1) The DFAS Disbursing Division is further broken down into 2 branches:
(a) Payment Claims Branch.
(b) Payment Issuance and Remittance Branch.
(2) The Payment Claims Branch has 3 sections:
(a) Non-Receipt Section.
(b) EFT/ Deployable Disbursing System (DDS) Blanket Payment Section.
(c) Reclamation and Overpayments Processing Section.
(3) The Payment Issuance and Remittance Branch has 3 sections:
(a) Payment Issuance Section.
(b) Check, Bond and Remittance Processing Section.
Payroll Processing Section.
f. Now that the organizational structure of DFAS has been discussed, we will focus on the DFAS Center responsible for the Army, DFAS-Indianapolis, and its Field Sites.

8. LSA #1 Check on Learning
Q1: Where is the Army DFAS Field Site? A1: DFAS-IN. Q2: Name three responsibilities of a DFAS field site’s Disbursing Division. A2: Prepares and issues checks and EFT payments for active and reserve military pay and travel pay, commercial invoices, federal and state taxes, and military allotments; processes returned and undeliverable checks/EFT payments; maintains voucher controls; and, prepares financial reports. Q3: What are field sites responsible for? A3: Providing finance and accounting services at the installation level.
Show Slide 8, LSA #1 Check on learning
Facilitator's Note: Ask check on learning question, facilitate discussion on answers given.
Q1: Where is the Army DFAS Field Site?
A1: DFAS-IN.
Q2: Name three responsibilities of a DFAS field site’s Disbursing Division.
A2: Prepares and issues checks and EFT payments for active and reserve military pay and travel pay, commercial invoices, federal and state taxes, and military allotments; processes returned and undeliverable checks/EFT payments; maintains voucher controls; and, prepares financial reports.
Q3: What are field sites responsible for?
A3: Providing finance and accounting services at the installation level.

9. LSA #1 Summary Show Slide 9, LSA #1 Summary
Facilitator's Note: In this lesson, we discussed the different disbursing divisions DFAS centers, fields, sites, their responsibilities and functions.

10. Garrison Disbursing Division Functions
Payments
Secure Funds
Show Slide 10, Garrison Disbursing Division Functions
2. Learning Step / Activity 2. Identify the Disbursing Division's Organizational Structure
Method of Instruction: DSL (large or small group discussion)
Facilitator's to Learner Ratio: 1:30
Time of Instruction: 00 hrs. / 15 min.
Media: Power Point, Printed Reference Material
Facilitator’s Note: Facilitator read and facilitate discussion using the slide refer learners to Learner Handout pg. # 5-6.
a. At the installation level, the disbursing division’s functions are not as great, but their responsibilities are just as important. Their functions are to:
(1) Make payments.
(2) Receive collections.
(3) Secure funds.
(4) Maintain records and prepare reports reflecting accountability of funds.
Financial
Reports
Collections

11. Garrison Disbursing Division Structure
Show Slide 11, Garrison Disbursing Division Structure
b. The garrison Disbursing Division consists of three functions: Cash, Check, and Accounts.
Disbursing Division:
Cash Functions
Check Functions
Account Functions

12. Cash Functions Maintain Cash Requirements Daily Deposits
Pay Properly Certified Vouchers
Receive Collections
Verify Funds and Vouchers Daily
Maintain the DD Form 2657
Advance and Receive Funds with Agents
Show Slide 12, Cash Functions
c. Cash Functions.
(1) Maintain cash required for daily operations.
(2) Deposit excess cash on hand and negotiable instruments received daily.
(3) Pay properly certified vouchers.
(4) Receive collections.
(5) Verify funds and vouchers daily.
(6) Maintain the Daily Statement of Accountability (DD Form 2657).
Advance funds to and receive returns from agents.
Cashier, DO, and all accountable officials can perform these functions.

13. Check Functions (Cont.)
Maintain and Control Blank Checks
Prepare Checks for Certified Vouchers
Prepare Checks-For-Cash
Forward Signed Checks to Payees
Control Voided, Spoiled, Substitute, Cancelled, and Undeliverable Checks
Maintain Check Register
Prepare Check Issue Lists
Report Checks Issued to Treasury
Show Slide 13, Check Functions (Cont.)
d. Check Functions.
(1) Maintain and control a blank treasury check stock.
(2) Prepare checks for properly certified vouchers.
(3) Prepare checks for cash for the disbursing officer, deputy disbursing officer, and agents.
(4) Forward signed checks to payees.
(5) Control voided, spoiled, substitute, cancelled, and undeliverable checks.
(6) Maintain the check register.
(7) Prepare check issue lists.
Prepare the Recapitulation of Block Control Level Totals of Checks Issued (SF 1179).
Primarily all check operations are performed at the DO/DDO level.

14. Accounts Functions Reconcile the DD Form 2657
Prepare and Reconcile Designated Depository Bank Statement
Process all Disbursement and Collection Vouchers
Prepare, Reconcile, and Submit the SF 1219
Show Slide 14, Accounts Functions
e. Accounts Functions.
(1) Reconciles the Daily Statement of Accountability (DD Form 2657) with the daily accounting records.   
(2) Prepare and reconcile the designated depository bank statement.
(3) Process and distribute all disbursement and collection vouchers.
(4) Prepare, reconcile, and submit the Statement of Accountability (SF 1219).

15. LSA #2 Check on Learning
Q1: What are the four basic functions of the garrison Disbursing Division? A1: Make payments, receive collections, secure funds, and maintain/prepare records/reports reflecting accountability of funds. Q2: How many functions are in the Disbursing Division? A2: Three – Cash, Check, and Accounts. Q3: Which function prepares the check issue list? A3: The Cash function. Q4: Which function prepares and reconciles the Statement of Accountability (SF 1219)? A4: The Accounts function.
Show Slide 15, LSA #2 Check on learning
Facilitator's Note: Ask check on learning question, facilitate discussion on answers given.
Q1: What are the four basic functions of the garrison Disbursing Division?
A1: Make payments, receive collections, secure funds, and maintain/prepare records/reports reflecting accountability of funds.
Q2: How many functions are in the Disbursing Division?
A2: Three – Cash, Check, and Accounts.
Q3: Which function prepares the check issue list?
A3: The Cash function.
Q4: Which function prepares and reconciles the Statement of Accountability (SF 1219)?
A4: The Accounts function.

16. LSA #2 Summary Show Slide 16, LSA #2 Summary
Facilitator's Note: In this lesson, we discussed about the garrison disbursing division’s structure and its four basic functions, as well as the SF 1219 statement of accountability for preparing the accounts function.

17. Disbursing Duty Positions
Disbursing Officer
Deputy Disbursing Officer
Disbursing Agent
Cashier
Paying Agent
Show Slide 17, Disbursing Duty Positions
3. Learning Step / Activity 3. Identify Disbursing Duty Positions and Automated Systems.
Method of Instruction: DSL (large or small group discussion)
Facilitator's to Learner Ratio: 1:30
Time of Instruction: 00 hrs. / 30 min
Media: Power Point, Printed Reference Material
Facilitator's Note: Transition into the next learning step activity by having a small discussion dealing with positions listed on the slide, refer learners to Learner Handout pg # 7- 8.
a. Although all functions in the disbursing division are important, we are going to concentrate on the cash function. The various functions of the cash branch have already been discussed, but not the personnel responsible for those duties. The positions of the cash function have certain criteria specific to their position that must be met before being assigned to that duty. The following positions make up the cash functions:
(1) Disbursing Officer
(2) Deputy Disbursing Officer
(3) Disbursing Agent
(4) Paying Agent
(5) Cashier

18. Disbursing Officer Designated by DoD Component
Appointed by Component Manpower Center or Local Commander
Generally, Must be an Officer
May be the Senior Enlisted Person for a small DSSN
May be a Civilian Employee
Accounts for all Public Funds for a particular DSSN
Show Slide 18, Disbursing Officer
Disbursing Officer (DO).
(1) An individual designated by a DoD component to account for all public funds received, maintained, disbursed, or otherwise disposed of for a particular Disbursing Station Symbol Number (DSSN).
(2) Appointed by the component manpower center or the local commander, as appropriate.
(3) Generally, must be an officer. The DO is usually the commander of the unit under which the DSSN falls.
(4) May be the senior enlisted person at a small DSSN.
(5) May be a civilian person provided that person is an U.S. citizen, has prior experience as a DO or deputy DO, and has completed disbursing officer training courses and schools.

19. Deputy Disbursing Officer
Appointed by the Disbursing Officer
May be any Officer, Senior Enlisted Soldier, or Civilian Employee Satisfactory to the Disbursing Officer
Acts in the Name of and for the DO in all Acts Relating to Accounting for Public Funds
Acts as the DO if the DO is Unable to Fulfill Duties
Show Slide 19, Deputy Disbursing Officer
Deputy Disbursing Officer (deputy DO).
(1) An individual appointed by the DO to act in the name of and for that DO to perform any and all acts relating to the receipt, disbursement, custody, and accounting for public funds. The DO may restrict the particular acts to be performed by the deputy DO.
(2) Any officer, senior enlisted person, or civilian employee satisfactory to the DO may be appointed to the position of deputy DO.
(3) The deputy DO acts as the DO if the DO is unable to fulfill the DO duties for any reason.

20. Disbursing Agent
An Agent to the DO that has not been appointed a Deputy DO
May be any Officer, Enlisted Soldier, or Civilian Employee Satisfactory to the Disbursing Officer
Usually Operates a Disbursing Office Geographically Separated from the DO
Make voucher payments, voucher collections, and appoint cashiers.
Show Slide 20, Disbursing Agent
d. Disbursing Agent.
(1) An agent to the DO that has not been appointed as a deputy DO. The disbursing agent performs any and all acts relating to the receipt, disbursement, custody, and accounting for public funds except for any activities dealing with the issuing of treasury checks.
(2) Usually operates a disbursing office of considerable size geographically separated from the DO’s office (i.e., a detachment).
Any officer, enlisted person, or civilian employee satisfactory to the DO may be appointed to the position of disbursing agent.
Make voucher payments, voucher collections, and appoint cashiers.

21. Paying Agent An Agent to the DO for Conducting Specific Transactions
May be any Officer, Enlisted Soldier, or Civilian Employee Satisfactory to the Commander of a Specific Location
Appointed Only when Adequate Services Cannot be Provided
Performs all Acts Relating to Accounting for Public Funds for Specific Transactions
Show Slide 21, Paying Agent
e. Paying Agent.
(1) An agent to the DO for the sole purpose of making specific payments, currency conversions, or check cashing transactions from funds temporarily advanced by the DO. The paying agent performs any and all acts relating to the receipt, disbursement, custody, and accounting for public funds in relation to the specific duty.
(2) Appointed only when adequate payment, currency conversion, or check cashing services cannot otherwise be provided (i.e., a remote location).
(3) Any officer, enlisted person, or civilian employee satisfactory to the commander of the location the payments are to be made at may be appointed to the position of paying agent.

22. Cashier
An Agent to the DO/DA who Disburses, Collects, and Accounts for Cash
May be any Officer, Enlisted Soldier, or Civilian Employee Satisfactory to the Disbursing Officer
Have a Working Knowledge of Cash Functions
Have Unquestionable Integrity
Personal History Must be Investigated
Show Slide 22, Cashier
Cashier.
(1) An agent to the DO/DA who disburses, collects, and accounts for cash. A cashier may also perform duties concerning the receipt, custody, safeguarding, and preparation of U.S. treasury checks and bonds.
(2) A cashier is restricted from signing U.S. treasury checks and bonds, preparing billing documents and collecting the cash for them, preparing any disbursement vouchers on any day cashier functions are also performed, preparing any voucher to be paid by the same individual at a later date, and preparing the DO accountability reports (where practical).
(3) Any officer, enlisted person, or civilian employee with a working knowledge of cash functions and operations may be designated as a cashier by the DO.
(4) The individual appointed this duty must be of unquestionable integrity.
(5) A thorough investigation of the individual’s personal history must be conducted.
(6) A credit report on the individual should be obtained.

23. Deployable Disbursing System (DDS)
Automates CONUS Tactical Units and OCONUS Disbursing Operations
Directly Linked to Accounting System
Uses Current Regulatory Guidance
Operates as a Stand-Alone or Network System
Directly Interfaces Other Systems via Network
Stand-Alone Processing can be Merged into Main Site System
Show Slide 23, Deployable Disbursing System (DDS)
Facilitator's Note: Transition into the second part of the LSA, identify current automated disbursing systems.
g. Deployable Disbursing System (DDS).
(1) DDS is designed to automate the tactical or OCONUS disbursing office operations, check writing, reporting, and accountability.
(2) DDS is designed for user single source input for point of origin to the accounting system and to the accountability reports.
(3) DDS uses DoDFMR R, Volume 5, Disbursing Policy and Procedures, as the basis for the system design.
(4) DDS is designed to work as a stand-alone or network system, which will interface with additional systems. These systems are:
(a) CAPS.
(b) IATS.
(c) Standard Finance System (STANFINS), an Army-wide standard accounting system.
(5) DDS handles remote processing and will allow the information to be merged back into a main or originating site.

24. International Treasury Services (ITS.gov)
Comprehensive Payment and Collection system for processing international electronic and check payments in over 200 countries.
Used by More Financial Institutions than any other EFT Software Program
Supports multiple levels of verification and segregation of duties to ensure security.
There is no cost to federal agencies to use ITS.gov. Treasury pays all fees.
Show Slide 24, International Treasury Services (ITS.gov)
h. International Treasury Services
International Treasury Services
(2) Comprehensive Payment and Collection system for processing international electronic and check payments in over 200 countries
(3) Used by More Financial Institutions than any other EFT Software Program
(4) Supports multiple levels of verification and segregation of duties to ensure security
(5) There is no cost to federal agencies to use ITS.gov. Treasury pays all fees
Facilitator's Note: Inform learners of the following link for more information:

25. CASHLINK
Global Treasury Department Cash Concentration and Financial Information Reporting System
Used to Verify Bank Deposits
Simplifies and Shortens the Reconciliation Process
Show Slide 25, CASHLINK
i. CASHLINK
(1) A global Treasury Department cash concentration and financial information reporting system.
(2) Enables the user to verify bank deposits sooner.
(3) Simplifies and shortens the reconciliation process.

26. General Fund Enterprise Business System (GFEBS)
Records all accounting transactions for vouchers processed in the Disbursing office.
Used to help reconcile all obligations and disbursements.
Show Slide 26, General Fund Enterprise Business System (GFEBS)
j. General Fund Enterprise Business System (GFEBS)
(1) Records all accounting transactions for vouchers processed in the Disbursing office.
(2) Used to help reconcile all obligations and disbursements.

27. LSA #3 Check on Learning
Q1: What is a Disbursing Officer responsible for? A1: Accounting for all public funds received, maintained, disbursed, or otherwise disposed of for a particular Disbursing Station Symbol Number (DSSN). Q2: What does a Deputy Disbursing Officer do? A2: Acts in the name of and for a Disbursing Officer (DO) to perform any and all acts relating to the receipt, disbursement, custody, and accounting for public funds. The DO may put restrictions on these acts. Q3: Who may be appointed a Deputy Disbursing Officer? A3: Any Officer, senior enlisted person, or civilian employee satisfactory to the DO. Q4: What over-riding characteristic must a cashier possess? A4: Unquestionable integrity.
Show Slide 27, LSA 3# Check on Learning
Facilitator's Note: Ask check on learning question, facilitate discussion on answers given.
Q1: What is a Disbursing Officer responsible for?
A1: Accounting for all public funds received, maintained, disbursed, or otherwise disposed of for a particular Disbursing Station Symbol Number (DSSN).
Q2: What does a Deputy Disbursing Officer do?
A2: Acts in the name of and for a Disbursing Officer (DO) to perform any and all acts relating to the receipt, disbursement, custody, and accounting for public funds. The DO may put restrictions on these acts.
Q3: Who may be appointed a Deputy Disbursing Officer?
A3: Any Officer, senior enlisted person, or civilian employee satisfactory to the DO.
Q4: What over-riding characteristic must a cashier possess?
A4: Unquestionable integrity.

28. LSA #3 Check on Learning (Cont.)
Q5: Which disbursing system support foreign currency in the cash module? A5: DDS. Q6: What was DDS designed to automate? A6: The tactical and OCONUS disbursing office operations, check writing, reporting, and accountability functions. Q7: What is ITS.gov used for? A7: To process EFT payments. Q8: What does DoD use CashLink for? A8: To verify bank deposits.
Show Slide 28, LSA 3# Check on Learning (Cont.)
Facilitator's Note: Continue to ask check on learning question, and discussions on answers given.
Q5: Which disbursing system support foreign currency in the cash module?
A5: DDS.
Q6: What was DDS designed to automate?
A6: The tactical and OCONUS disbursing office operations, check writing, reporting, and accountability functions.   
Q7: What is ITS.gov used for?
A7: To process EFT payments.
Q8: What does DoD use CashLink for?
A8: To verify bank deposits.

29. LSA #3 Summary Show Slide 29, LSA #3 Summary
Facilitator's Note: In this lesson, we discussed about the disbursing five primary duty positions for officers and agents and their responsibilities, along with their automated systems for support.

30. Practical Exercise
Show Slide 30, Practical Exercise / Review: LP01C Identify Components of the Disbursing Office
Method of Instruction: Practical Exercise
Facilitator's to Learner Ratio: 1:30
Time of Instruction: 00 hrs. / 30 min.
Media: Handouts
Facilitator’s Note: This is a run self-study exercise and learners will use the handouts to complete the practical exercise in this segment. Handout the Practical Exercise, allow a few minutes for the introduction, 15 minutes for completion of the practical exercise, and 15 minutes for a review.
Special Instructions: Ensure Learners have access to PE Identify Components of the Disbursing Office and all related material to complete the self-study practical exercise. You must answer the questions by circling the letter corresponding to the best answer for each question.
Objectives: This practical exercise measures your ability to Identify Components of the Disbursing Office. With at least 80% accuracy (70% for international Learners), learners as individuals will answer the questions in the LP01C Identify Components of the Disbursing Office PE for discussion and its answers.
Facilitator’s Material: Each primary Facilitator's should possess a lesson plan, slide deck, course handouts, practical exercise with answer key, summary worksheet containing DoDFMR R, VOL 5, DFAS-IN REG 37-1, and FM 1-06, and lesson created notes.
Learner’s Material: Learners should possess course handouts, self-study practical exercise titled LP01C Identify Components of the Disbursing Office PE, summary worksheet containing DoDFMR R, VOL 5, DFAS-IN REG 37-1, and FM 1-06 with access to Bb, HO LP01E ID Components of Disb Office and standard classroom supplies. 
Materials Needed:
LP01C Identify Components of the Disbursing Office PE
LP01E ID Components of Disb Office HO
*Pen Or Pencil
*Blank Paper
Note: (* Learner responsibility)
Procedures/Instructions:
All situations have one correct answer.
You will complete this PE immediately following the class on Identify Components of the Disbursing Office.
You will have 15 minutes for completion of this practical exercise, and 15 minutes for a review.
Be prepared to go over the entries and individual solutions for each question.
General Information: Facilitators will introduce the practical exercise and encourage the learners to do this as individuals, and that they will have time to complete this practical exercise, and be prepared for the review at the completion by the facilitator.
Instructional Lead-in: Given the different situations and scenarios within the PE, you will need to answers each of the question given in the PE.
Feedback: AAR will be conducted after the PE, along with a Learner end of course critique will be conducted at the end of the course.
Facilitator’s Note: If you experience difficulties, ask the Facilitator‘s or assistant Facilitator's for immediate assistance or help.
Requirements:
Learners conduct their own work.
Answer questions in the PE as individuals.
Practical Exercise LP01C
Handout LP01E
Evaluation: To obtain a "Go" in this PE, you must:
1. Correctly as an individual answer all questions in the PE utilizing notes and handouts. 2. Be prepare to present the your answers during the review
Facilitator’s Note: This begins the self-study practical exercise. Learners are on their own at this point.
Commence Practical Exercise:
Practical Exercise Solution/Answer Key: LP01D Identify Components of the Disbursing Office PE AK
Solution/Answer
d. DFAS-Indianapolis.
a. Manage centralized payroll functions.
b. Accounts for financial activities of installations.
a. All of the above.
d. Maintain deposit fund subsidiary ledgers.
b. Control undeliverable checks.
b. Prepare the Statement of Accountability (SF 1219).
d. Accounts.
a. Contractor.
b. The Disbursing Officer.
d. All of the above.
c. Payments, currency conversions, or check cashing transactions when adequate services cannot be provided.
c. Signing U.S. Treasury checks.
a. DDS.
b. Make EFT payments.
d. A global Treasury Department cash concentration and financial information reporting system.

31. TLO Check on Learning Show Slide 31, TLO Check on Learning
Facilitator’s Note: Facilitator's, have each group as a group write down one question from this lesson, give about five minutes. Once all groups have their question written, pass it to another group to answer it. Facilitate a discussion on each question.

32. TLO Summary Action: Identify Components of the Disbursing Office
Condition: FM Leaders in a classroom environment working individually and as a member of a small group, using doctrinal and administrative publications, self-study exercises, personal experiences, practical exercises, handouts, and discussion.
Standard: With at least 80% accuracy (70% for International Learners):
Identify centralized disbursing operations
Identify the disbursing division's organizational structure
Identify disbursing duty positions and automated systems
Show Slide 32, TLO Summary
Facilitator’s Note: Read TLO
Action: Identify Components of the Disbursing Office
Condition: FM Leaders in a classroom environment working individually and as a member of a small group, using doctrinal and administrative publications, self-study exercises, personal experiences, practical exercises, handouts, and discussion.
Standard: With at least 80% accuracy (70% for International Learners):
Identify centralized disbursing operations
Identify the disbursing division's organizational structure
Identify disbursing duty positions and automated systems
“Or”
Note: This lesson provided you with a basic understanding of the Disbursing Division’s operations. Many of you will become either a Disbursing Officer or a Deputy Disbursing Officer sometime in your career. As such, you will be accountable for hundreds of thousands of dollars’ worth of funds. If you do not know how the Disbursing Division operates, you could find yourself being held pecuniary liable for missing funds.
Facilitator's at this time, have one learner from each group to explain the most important take away to them from this lesson. Facilitate a discussion on each answer.