Prepare Disbursing Statements of Accountability

Prepare Disbursing Statements of Accountability
U.S. ARMY SOLDIER SUPPORT INSTITUTE Noncommissioned Officer Academy - Senior Leaders Course 542-36B40-C46 - Financial Management ACD6B104 – Prepare Disbursing Statements of Accountability SCOPE Prepare Disbursing Statements of Accountability is a lesson designed to explain guidelines, methods, and general practices to be used in order to ensure accountability of government funds. At the conclusion of this lesson, students should be able to identify concepts and skills of disbursing terms, forms, and ledgers. Prepare Disbursing Statements of Accountability creates a foundation of financial responsibility and accountability as a lesson in TLO 3.0. Prepare Disbursing Statements of Accountability also supports learning objectives and desired outcomes of ELO Method of Instruction: Discussion Educational Outcomes: Soldiers-Valued members of the team who exhibit character, accountability, resilience, adaptability, initiative, and sound judgment while honorably serving in a Division/ASCC G-8 or SRC 14 delivering FM support. Doctrinally Sound-Competently delivers timely, accurate, and relevant FM support. Technically Capable-Demonstrate the capabilities and perform the basic functions of FM enabling systems. -Understands the FM’s role in accomplishing the Division/ASCC G-8 or SRC 14 mission in support of Unified Land operations. Critical and Creative-Able to solve sometimes ambiguous problems using logical thinking and sound reasoning to develop viable recommendations or solutions. 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 RISK MANAGEMENT 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 Instructional Guidance: Throughout this lesson, solicit from students the challenges they experienced in the operational environment (OE) and what they did to resolve them. Encourage students to apply at least one of the critical variables: Political, Military, Economic, Social, Information, Infrastructure, Physical Environment and Time (PMESII-PT). 21st Century Soldier Competencies: 1. Character and accountability 5. Teamwork and collaboration 6. Communication and engagement (oral, written, negotiation) 9. Tactical and technical competence

Enabling Learning Objective
Action: Prepare Disbursing Statements of Accountability Conditions: In a classroom environment given a twenty eight hour time frame; students will work as a member of a small group/ individual; using DoD FMR R, Volume 5, FM 1-06, the slide presentation for immediate referencing, and students are also required to participate in small group discussions with an awareness of the Operational Environment (OE) variables and factors. Standard: Prepared Disbursing Statements of Accountability. Students will be assessed within 80% accuracy by demonstrating their ability to accurately complete all required sections of the Statement of Accountability (SF 1219). 2. ENABLING LEARNING OBJECTIVE Action: Prepare Disbursing Statements of Accountability Conditions: In a classroom environment given a twenty eight hour time frame; students will work as a member of a small group/ individual; using DoD FMR R, Volume 5, FM 1-06, the slide presentation for immediate referencing, and students are also required to participate in small group discussions with an awareness of the Operational Environment (OE) variables and factors. Standards: Students will be assessed within 80% accuracy by demonstrating their ability to accurately complete all required sections of the Statement of Accountability (SF 1219). Learning Domain: Affective Level of Learning: Valuing 3. ASSIGNED STUDENT READINGS N/A 4. INSTRUCTOR ADDITIONAL READING(S)/MATERIAL 5. TRAINING AIDS This lesson is taught in a small group classroom setting with personal computer systems, Panasonic projection televisions, Mr. Podium MP42 Lectern, indoor speakers, Touch panel TPS-3100I Crestron, Ceiling mountable projector, internet access, and a dry erase/white board. Appendix A: Assessment Plan Appendix B: Slides 6. CONDUCT OF LESSON Lesson Timeline: 05 minutes Concrete Experience: Culture of Cost Conscious Video 15 minutes Publish and Process 600 minutes Generalize New Information: Introduce the lesson 280 minutes Break 10 minutes Develop 770 minutes Apply Instructor Note: Adjust the Lesson Timeline as necessary to facilitate class schedule, your teaching style, and student learning. There are no time constraints during any particular phase of the ELM model.

DD 2665 Overview b. Concrete Experience (05 minutes)
Instructor Note: To open the video in presentation/ slide show mode click on the television. If not in presentation mode, right click on the television and select “Open Hyperlink”. The concrete experience serves as a trigger of past experience, knowledge, and it is also a focusing mechanism for the lesson that follows to support the teaching of new content. The collective intent is to force the student to connect to the lesson and is the precursor to intuitive thinking of experiential learning model. - Click on the video – DDS DD2665 Overview and play for the students and once finish advance to publish and process. c. Publish and Process (15 Minutes) During this phase of the Army Learning Model the instructor will solicit responses of the students reaction to the concrete experience. The students will reflect on their experience and knowledge of the topic and they will begin a reconciliation of where they are and, if successful, where they will be at lesson end. The critical portion of this part of the ELM process is to force the students to reflect. As the instructor you can achieve this by asking a series of thought influencing questions, for example: How did the video help your comprehension of the basic usage of DDS? What DDS functions are you most familiar with? What was your reaction to the process of opening a business day? How does your experiences relate to this video? Having the students think critically is the ultimate goal of publish and process. Force the students to explain their answers; meaning, how and why did they derive at the solution to the questions. As the instructor, you should be also looking for responses that will help the students transition from publish and process to generalize new information. During this process, remind the students of lesson objectives as they transition from publish and process into generalize new information.

Monthly Accountability
Concept DD Form 2665 Disbursing Agent (DA) Daily Accountability DD Form 2665 Cashier Daily Accountability DD Form 2665 Paying Agent (PA) Daily Accountability DD Form 2657 Deputy Disbursing Officer (DDO) Daily Accountability d. Generalize New Information (600 minutes) All DOs are considered to be agents to the Treasury Department. Each DO is accountable to the Treasury for all cash items in his or her possession. There are three forms used by the DO and his/her accountable officials to account for all public funds under the responsibility of the DO. The DD Form 1081: Statement of Agent Officer’s Account. All deputies, cashiers, and agents use the Statement of Agent Officer's Account (DD Form 1081) as a summary of cash transactions and receipt for cash and vouchers on hand for submission at turn-in or settlement with the DD Form 2665 to the DO. The DD Form 2665: Daily Agent Accountability Summary, is the official daily statement of accountability for all agents. This form contains most of the daily cash transactions since most cash transactions are performed by deputy DOs, disbursing agents, paying agents, collection agents, and cashiers. The DD Form 2665 is the first statement completed. Once completed, it is turned in to the DO. The DD Form 2657: Daily Statement of Accountability, is the DO’s official daily statement of this accountability. (The DD Form 2657 will be discussed in depth in a later lesson plan.) The DO consolidates all the DD Forms 2665 from the agents onto one DD Form This process is done daily. The SF 1219: Statement of Accountability, is the DO’s official monthly statement of accountability. (The SF 1219 will be discussed in depth in a later lesson plan.) Agents do not maintain a monthly statement. On the last business day of the month, the DO consolidates all the DD Forms 2657 onto one SF The SF 1219 is then forwarded to the Treasury. SF 1219 DDO Monthly Accountability

Disbursing Terms Negotiable Instrument Disbursement Collection
Accommodation Exchange Transaction d. Generalize New Information (600 minutes); cont. Before we begin discussing the DD Form 2665 and other statements, it is important that you gain a conceptual understanding of basic disbursing terms, forms used in a Disbursing office, and ledgers used by the accountable official to track funds. Disbursing Terms: Some of the more common terms used in the disbursing section are listed in the following paragraphs. These will help you to understand the concepts that will be discussed later. Negotiable Instrument: One of a variety of instruments used to disburse or receive cash. This can be a personal check, U.S. Treasury check, business check, bank draft, money order, traveler’s check, food stamps, or military payment certificates. Disbursement: A disbursement is money paid to a Soldier, DoD civilian, or a vendor for goods furnished or services rendered. A disbursement takes money from your personal care and consequently decreases total cash accountability. Collection: A collection is an acquisition of money due to the United States by a Soldier, DoD civilian, or a vendor. In this transaction you are receiving money, thus increasing your total cash accountability. Accommodation Exchange Transaction: This is the exchange of U.S. dollars (or U.S. dollar negotiable instruments) for foreign currency. In this type of transaction you are exchanging something of equal value; therefore an exchange transaction has no effect on total cash accountability. Check for Cash (CC): A negotiable instrument typed up by the Accounts Branch, which is exchanged for cash between a customer and a cashier or used to obtain cash at an authorized bank by a deputy or disbursing agent. This transaction is not unlike writing a personal check out to “Cash". Uncollectible Check (UC): A negotiable instrument which has been returned due to insufficient funds in the presenter’s account. Check for Cash Uncollectible Check

Disbursing Forms Advances and Returns DD Form 1081, Statement of
Agent Officer’s Account Internal Receipt for Cash Locally Developed Collection Vouchers DD Form 707, Report of Deposits SF 1098, Schedule of Cancelled and Undeliverable Checks DD Form 1131, Cash Collection Voucher d. Generalize New Information (600 minutes); cont. Advances and Returns: These documents are used “in house” to properly account for the transfer of all accountable items between the DO and agents or between agents. DD Form 1081: Statement of Agent Officer’s Account. This form is initiated when accountable funds or documents are advanced or returned to or from the DO and any agent officer (deputies, agents, cashiers, paying agents, and collection agents). Internal Receipt for Cash: This is a locally designed document (Not commonly used since the inception of DDS). It is prepared on an as needed basis in order to obtain or return accountable items (i.e., U.S. currency, foreign currency, and negotiable instruments). All currency is listed by denomination. It is used in conjunction with the DD Form 1081. DD Form 707 Report of Deposits: This form is utilized by dining facilities when a cash turn-in is made. SF 1098 Schedule of Canceled and Undeliverable Checks: Complete this form when a check issued by an authorized disbursing agent is returned to that agent as undeliverable or if the check issued is canceled. DD Form 1131 Cash Collection Voucher: This form is used for all collections made that do not require the use of one of the above two forms. The DD Form 1131 is also used when a gain on foreign currency revaluation is realized.

Disbursing Forms; Cont.
Disbursement Vouchers DA Form 7003, Payment Authorization SF 1049, Public Voucher for Refunds SF 1034, Public Voucher for Purchases and Services DD Form 1351, Travel Voucher DD Form , Travel Settlement Voucher Other Disbursing Forms DD Form 2664, Currency Exchange Record OF 1017-G, Journal Voucher SF 215, Deposit Ticket d. Generalize New Information (600 minutes); cont. Disbursement Vouchers: DA Form 7003 Payment Authorization: This form is used for all advance, casual, continuation, partial, bonus, separation, and reenlistment payments. SF 1049 Public Voucher for Refunds: This form is used to refund overpayments made to the government by individuals or organizations. SF 1034 Public Voucher for Purchases and Services Other than Personal: This form is used to make payments to individuals or organizations for services provided. It is also used to reimburse claims made against the government. The SF 1034 is also used when a loss on foreign currency revaluation is realized. DD Form 1351 Travel Voucher: This form is used to make payments to individuals for travel to be performed. It is an advance and must be settled at a later time. DD Form Travel Settlement Voucher: This form is used to make payments to individuals for official travel performed. Other Disbursing Forms: There are three other forms used to account for disbursing office transactions. They are the DD Form 2664, Currency Exchange Record; OF 1017-G, Journal Voucher; and the SF 215, Deposit Ticket. DD Form 2664, Currency Exchange Record. All DOs and agent officers making foreign currency accommodation exchanges maintain the Currency Exchange Record. It is maintained on a daily basis to ensure that set limitations are being efficiently implemented and to serve as an audit trail of the exchange transactions. It is also maintained for all other exchanges (i.e., personal check for U.S. currency). OF 1017-G, Journal Voucher: The Journal Voucher is used to adjust the DO’s accountability for any irregularities that may occur; such as a loss of funds. For a loss of funds, the Journal Voucher is an accounting record of the move from physical on-hand accountability to a loss of funds account. SF 215 Deposit Ticket: The Deposit Ticket is used when depositing funds (e.g., cash, and negotiable instruments) for credit to the DO’s account.

Ledgers U.S. Currency Vault Ledger Foreign Currency Vault Ledger
Check Register d. Generalize New Information (600 minutes); cont. Disbursing Ledgers: Properly prepared ledgers provide the DO or their agents an accurate accounting of all currency and negotiable instruments for which accountable. It is imperative that they contain complete and accurate data. These ledgers account for all negotiable instruments held by the disbursing officer such as, U. S. currency, foreign currency, and U. S. Treasury checks. U.S. Currency Vault Ledger: This automated ledger shows by denomination all U.S. currency on hand in the accountable officer’s vault at any given moment. Any time currency is placed in to or removed from the vault; an entry must be made in the ledger. The entry must contain, at a minimum, the date of the transaction, the reason for the transaction, the total amount of each denomination affected, and the cumulative total in the vault. This ledger also contains a column for negotiable items. Foreign Currency Vault Ledger: This automated ledger is used in the same way as the U.S. Currency Vault Ledger, except that it does not account for any negotiable instruments. Check Register: This automated ledger shows all checks issued (When a check is issued, the accountable officer’s accountability increases). Any time a check is issued, an entry must be made in this register. The entry must contain, at a minimum, the date of issue, the check number, the reason for issuance, the amount, and the cumulative total of all checks issued.

DD Form 2665 Section I d. Generalize New Information (600 minutes); cont. General Information Each deputy, agent, and cashier is required to prepare a DD Form 2665 daily. It is their prescribed daily accountability document. The form summarizes all their transactions for each business day. The DD Form 2665 is prepared in an original only. It is a permanent record and will be either typed or printed with permanent ink. The DD Form 2665 is a stand-alone document that provides a complete picture of the deputy, agent, or cashier’s accountability from day to day. In order for it to provide a continuous picture, the first DD Form 2665 prepared after receipt of an advance shall show the advance, and the last DD Form 2665 prepared up to the time of a turn-in shall show the turn-in to the DO. A turn-in should not be accomplished in the middle of a business day. However, if this is done, a DD Form 2665 will be prepared up to the time of the turn-in and include the turn-in, and another DD Form 2665 prepared for that portion of the business day following the turn-in. All deputies, agents, and cashiers are required to submit the DD Form 2665 to the DO (or agent, if applicable) daily. A DD Form 1081 (Statement of Agent Officer’s Account) is submitted with the DD Form 2665 as a summary of all cash transactions, receipt for cash, and vouchers being turned in. The DO (or agent) is required to balance all deputies, agents, and cashiers daily, using the DD Forms 2665 and 1081. Section I Summary of Daily Accountability Transactions: This section summarizes all transactions affecting the cash accountability of the agent (e.g., deputy, agent, or cashier) since the last turn-in to the principal (e.g., DO, deputy DO, or disbursing agent). It also reflects both daily and cumulative balances to date since the last turn-in to the principal. The cumulative totals are only the amounts since the last turn-in to the principal. They are not the totals for the entire accounting period.

DD Form 2665 Section II d. Generalize New Information (600 minutes); cont. Section II Distribution of Agent Accountability: This section shows the make-up of all the items for which the agent is accountable to the principal. It also records all items turned in to the principal.

DD Form 2665 Section III d. Generalize New Information (600 minutes); cont. Section III Location of Cash/Negotiable Instruments. This section shows the value of all accountable items and where they are located.

DD Form 2665 Section IV d. Generalize New Information (600 minutes); cont. Section IV Memorandum Agent Accountability This section is for memorandum type information that is not officially a part of the agent’s accountability data. It is completed at the DOs option. If the DO has no preference, then the agent has the option of whether or not to complete this section.

DD Form 2665 Section IV (cont. 1)
d. Generalize New Information (600 minutes); cont.

DD Form 2665 Section IV (cont. 2)
d. Generalize New Information (600 minutes); cont.

DD Form 2665 Item 1 d. Generalize New Information (600 minutes); cont.
Instructor Note: The instructor will “walk" the students through the preparation of the DD Form 2665 during this learning activity. They will be walked through as a cashier. Refer students to DoDFMR R, Volume 5, paragraph 1903 and TA pages Inform them that TA pages 1-20 are used to prepare the DD Form 2665 on pages 21 and 22, as a cashier; pages are used to prepare the DD Form 2665 on pages 32 and 33, as a cashier; and pages 1-44 are used to prepare the DD Form 2665 on pages 45 and 46, as a deputy DO. Also, inform them that the student handout describes how to complete the DD Form 2665 line by line. Also, explain to the students that the handout also includes a Daily Agent Accountability Summary worksheet for the cashier. Since the cashier does not have a vault ledger and it is difficult to ascertain the cashier’s ending totals, the worksheet may aid in finding the ending totals for the cashier. Explain to the student that the worksheet is not a required form for a cashier. However, the student will find it helpful. There is a completed cashier worksheet on page 23 that totals the daily activity for the cashier’s Daily Agent Accountability Summary on pages Item 1 Date Enter the business date for which the form is being prepared.

DD Form 2665 Section I Line 1 d. Generalize New Information (600 minutes); cont. Section I Summary of Daily Accountability Line 1, Accountability Beginning. Column c, Today. Enter the ending accountability from the previous business day. This is the amount from line 15, Accountability – Ending, of column c from the previous business day’s DD Form 2665. Column d, Cumulative. Enter the ending accountability from the DD Form 2665 prepared immediately following the last turn-in to the principal. This amount will not change until a turn-in is made. If a turn-in was made the previous business day, this amount will be the same as in column c.

DD Form 2665 Section I Line 2 d. Generalize New Information (600 minutes); cont. Line 2 Advances Column b Description: Enter the amount of advances received during the business day. Separate by cash (U.S. and foreign), prepositioned checks, and other types of advances (i.e., deferred vouchers). Column c: Enter the total of the amounts entered in column b. The amount must equal the sum of the amounts in column b. Column d: Enter the total of the amount entered in column c and the amount in column d of this line from the previous business day. If a turn-in was made the previous business day, this amount will be the same as in column c.

DD Form 2665 Section I Line 3 d. Generalize New Information (600 minutes); cont. Line 3 Vouchered Collections Column c Enter the total of all vouchered collections made during the business day. Do not include any non-vouchered collections. Column d Enter the total of the amount entered in column c and the amount in column d of this line from the previous business day’s DD Form If a turn-in was made the previous business day, this amount will be the same as in column c. Instructor Note: Refer students to the examples of vouchered collections in TA pages 3-6. Instructor Note: Show the students how the daily collection information is obtained from the collection vouchers in TA pages 3-6.

DD Form 2665 Section I Line 4 d. Generalize New Information (600 minutes); cont. Instructor Note: Refer students to TA page 21. Line 4 Treasury Check Issues. This line is only used by agents authorized (deputies) by the principal (DO) to issue U.S. treasury checks. Cashiers will not use this line. Column b Enter the value of all checks issued during the business day. Separate them by vouchered (i.e., checks issued for disbursement vouchers) and other (i.e., checks for cash) check issues. Column c Enter the total of the amounts entered in column b. The amount must equal the sum of the amounts in column b. Column d Enter the total of the amount entered in column c and the amount in column d of this line from the previous business day. If a turn-in was made the previous business day, this amount will be the same as in column c.

DD Form 2665 Section I Line 5 d. Generalize New Information (600 minutes); cont. Instructor Note: Refer students to TA page 21. Line 5 Transfers from Other Disbursing Officers. Only a deputy agent authorized to receive transfers from other disbursing officers will use line 5. A cashier will never use this line. Column c Enter the total amount of all cash and other cash items received from another DO (e.g., a different DSSN) during the business day. Column d Enter the total of the amount entered in column c and the amount in column d of this line from the previous business day. If a turn-in was made the previous business day, this amount will be the same as in column c.

DD Form 2665 Section I Line 6 d. Generalize New Information (600 minutes); cont. Instructor Note: Refer students to TA page 21. Line 6 Exchange Gain Accumulations Column c Enter the value of any minor gains from the revaluation of foreign currency on hand, or rounding gains involved in exchange transactions, accumulated during the business day that are not immediately vouchered (e.g., are not included on line 3). Column d Enter the total of the amount entered in column c and the amount in column d of this line from the previous business day. If a turn-in was made the previous business day, this amount will be the same as in column c. Exchange gain accumulations must be vouchered before any turn-in to the principal. Thus, if a daily turn-in is required, no amount will ever be entered on this line. If an amount is ever entered on this line, when the voucher is prepared, add the vouchered amount to line 3 and enter a negative amount in column c of this line. The amount entered in column d must be “0.00" (e.g., the cumulative amount from the previous business day has been vouchered).

DD Form 2665 Section I Line 7 d. Generalize New Information (600 minutes); cont. Instructor Note: Refer students to TA page 21. Line 7 Other Column c Enter the value of any other increases in accountability not entered on lines 2 through 6. An example of this would be a cash overage that has not yet been vouchered. Explain what the increase is in column b. Column d Enter the total of the amount entered in column c and the amount in column d of this line from the previous business day. If a turn-in was made the previous business day, this amount will be the same as in column c. Any items entered here that require vouchering (i.e., cash overage) must be vouchered before any turn-in to the principal. Thus, if a daily turn-in is required, no amount will ever be entered on this line for any item requiring a voucher. If an amount is ever entered on this line for any item requiring a voucher, when the voucher is prepared, add the vouchered amount to line 3 and enter a negative amount in column c of this line. The amount entered in column d must be “0.00" (e.g., the cumulative amount from the previous business day has been vouchered). Instructor Note: Inform the students that in this case the cashier is required to make a daily turn-in and so will not reflect any amount on this line.

DD Form 2665 Section I Line 8 d. Generalize New Information (600 minutes); cont. Instructor Note: Refer students to TA page 21. Line 8 Total Increases In both column c and d, enter the respective total of lines 2 through 7. Instructor Note: Show the students how the totals are obtained.

DD Form 2665 Section I Line 9 d. Generalize New Information (600 minutes); cont. Instructor Note: Refer students to TA pages 21 and 23. Line 9 Gross Accountability. In both column c and d, enter the respective total of lines 1 and 8. Instructor Note: Show the students how the totals are obtained.

DD Form 2665 Section I Line 10 d. Generalize New Information (600 minutes); cont. Instructor Note: Refer students to TA page 21. Line 10, Transfers to Other Disbursing Officers. This is the opposite of line 5 and will only be used by deputy agents authorized to transfer items to other disbursing officers. A cashier will never use this line. Column c Enter the total amount of all cash and other cash items transferred to another DO (e.g., a different DSSN) during the business day. Column d. Enter the total of the amount entered in column c and the amount in column d of this line from the previous business day. If a turn-in was made the previous business day, this amount will be the same as in column c.

DD Form 2665 Section I Line 11 d. Generalize New Information (600 minutes); cont. Instructor Note: Refer students to TA page 21. Line 11 Exchange Loss Accumulations Column c Enter the value of any minor losses from the revaluation of foreign currency on hand, or rounding losses involved in exchange transactions, accumulated during the business day that are not immediately vouchered (e.g., are not included on line 13, Returns to Principal). Column d Enter the total of the amount entered in column c and the amount in column d of this line from the previous business day. If a turn-in was made the previous business day, this amount will be the same as in column c. Exchange loss accumulations must be vouchered before any turn-in to the principal. Thus, if a daily turn-in is required, no amount will ever be entered on this line. If an amount is ever entered on this line, when the voucher is prepared, add the vouchered amount to line 13 and enter a negative amount in column c of this line. The amount entered in column d must be “0.00" (e.g., the cumulative amount from the previous business day has been vouchered). Instructor Note: Inform the students that in this case the cashier is required to make daily turn-in and so will not reflect any amount on this line.

DD Form 2665 Section I Line 12 d. Generalize New Information (600 minutes); cont. Instructor Note: Refer students to TA page 21. Line 12 Other Column c Enter the value of any other decreases in accountability not entered on lines 10 and 11. An example of this would be a cash shortage that has not yet been vouchered. Explain what the decrease is in column b. Column d Enter the total of the amount entered in column c and the amount in column d of this line from the previous business day. If a turn-in was made the previous business day, this amount will be the same as in column c. Any items entered here that require vouchering (i.e., cash shortage) must be vouchered before any turn-in to the principal. Thus, if a daily turn-in is required, no amount will ever be entered on this line for any item requiring a voucher. If an amount is ever entered on this line for any item requiring a voucher, when the voucher is prepared, add the vouchered amount to line 13 and enter a negative amount in column c of this line. The amount entered in column d must be “0.00" (e.g., the cumulative amount from the previous business day has been vouchered). Instructor Note: Inform the students that in this case the cashier is required to make a daily turn-in and so will not reflect any amount on this line. If there is a loss on foreign currency the cashier’s principal will record the loss.

DD Form 2665 Section I Line 13 d. Generalize New Information (600 minutes); cont. Instructor Note: Refer students to TA pages 21 and 23. Line 13 Returns to Principal This line will only be completed when a turn-in to the principal is made. Column b Enter the value of all items returned to the principal. Separate them by paid vouchers, deposit tickets, and all other items. Explain what the other returns are. Column c Enter the sum of paid vouchers, deposit tickets, and all other items. Column d Enter the same amount as that entered in column c. Instructor Note: Refer students to TA pages 4, 11-16, and Instructor Note: Show the students where the paid vouchers and other return information are obtained from and where the information goes on the DD Explain to the students that a cashier will never make deposits. The cashier may type the deposit slip for the principal, but will record the deposit as a return to the principal, not a deposit.

DD Form 2665 Section I Line 14 d. Generalize New Information (600 minutes); cont. Instructor Note: Refer students to TA page 21. Line 14 Total Decreases: In both column c and d, enter the respective total of lines 10 through 13. Instructor Note: Show the students how the totals are obtained.

DD Form 2665 Section I Line 15 d. Generalize New Information (600 minutes); cont. Instructor Note: Refer students to TA page 21. Line 15 Accountability – Ending. In both column c and d, enter the respective difference derived by subtracting line 14 from line 9. The resulting amounts (ending accountability) in c and d must be the same. Instructor Note: Show the students how the totals are obtained. Instructor Note: Refer students to DoDFMR R, Vol. 5, paragraph

DD Form 2665 Section II General
d. Generalize New Information (600 minutes); cont. Section II Distribution of Agent Accountability General: This section outlines the distribution of all accountable instruments under the cashier or agent’s control. Column a is the line number and column b describes the type of instrument in consideration. Column e Accountability after Transfers. Enter the U.S. dollar value of all accountable items on hand at the end of the business day on the appropriate line. Column d Return to Principal. Enter the U.S. dollar value of all accountable items returned to the principal. Column c Accountability before Transfers. Enter the total of columns d and e. If there is no turn-in to the principal for the business day, then enter the U.S. dollar value of all accountable items on hand at the end of the business day on the appropriate line in column c. No amount is required to be entered in columns d or e. If a turn-in to the principal is made for any of lines 17 through 31 in this section, then column e must be completed for all lines. Columns c and e will have the same amounts entered for all the accountable items for which no return was made.

DD Form 2665 Section II Line 16 d. Generalize New Information (600 minutes); cont. Instructor Note: Refer students to TA page 21. Line 16, Limited Depository. Column b Enter the number of foreign currency units and the exchange rate at which they are valued. Column e Enter the U.S. dollar value of the current Limited Depository Account (LDA) balance. This must equal the total of the number of foreign currency units, as entered in column b, divided by the exchange rate at which they are valued, as entered in column b. A cashier will never use this column. However, an agent or deputy may have authorization to hold funds in a limited depository account.

DD Form 2665 Section II Line 17 d. Generalize New Information (600 minutes); cont. Instructor Note: Refer students to TA page 21. Line 17 Cash on Hand (U.S.) Enter the amount of U.S. Currency on hand. This must equal the total amount on hand as entered in the U.S. Currency Vault Ledger for an agent or deputy. For a cashier, the amount will equal the total of U. S. currency on hand at the end of the business day after returns to the principal.

DD Form 2665 Section II Line 18 d. Generalize New Information (600 minutes); cont. Instructor Note: Refer students to TA page 21. Line 18, Cash on Hand (Foreign) Column b Enter the number of foreign currency units and the exchange rate at which they are valued. Separate by accommodation exchange cash and operating cash. Column e Enter the U.S. dollar value of the foreign cash on hand. This must equal the total of the number of foreign currency units, as entered in column b, divided by the exchange rate at which they are valued, as entered in column b. For an agent or deputy, this amount must equal the total amount on hand as entered in the Foreign Currency Vault Ledger. A cashier will obtain this information from a count of actual foreign currency on hand.

DD Form 2665 Section II Line 19 d. Generalize New Information (600 minutes); cont. Instructor Note: Refer students to TA page 21. Line 19, Prepositioned Treasury Checks. Enter the total amount of treasury checks issued as advances by the principal that have not been negotiated as of the end of the business day. Do not include any treasury checks issued that have not been delivered to payees (e.g., checks issued to pay disbursement vouchers). Instructor Note: Inform the students that although it is highly unlikely, a cashier could be issued a treasury check as an advance. In this case the cashier was not issued any.

DD Form 2665 Section II Line 20 d. Generalize New Information (600 minutes); cont. Instructor Note: Refer students to TA page 21. Line 20 Negotiable Instruments (U.S.). Enter the value of all U.S. dollar negotiable instruments on hand at the end of the business day. Do not include any items that have been deposited during the day. This includes all personal checks, Treasury checks, money orders, food stamps, travelers checks, Cashiers checks, etc. Include all negotiable items received for debts owed and in accommodation exchange transactions. For an agent or deputy, this must equal the total amount on hand as entered in the U.S. Currency Vault Ledger. Instructor Note: Inform the students that in this case the cashier is required to make a daily turn-in and so will not reflect any amount on this line in column e. Inform the students that the amount in column d must be equal to the amount on line 13, column a, other returns.

DD Form 2665 Section II Line 21 d. Generalize New Information (600 minutes); cont. Instructor Note: Refer students to TA page 21. Line 21 Negotiable Instruments (Foreign). Enter the U.S. dollar value of all foreign negotiable un-deposited instruments on hand. In column b, enter the number of foreign currency units represented by the negotiable instruments and the exchange rate at which they are valued. This must equal the total amount on hand as entered in the Foreign Currency Vault Ledger. Instructor Note: Inform the students that in this case the cashier is required to make a daily turn-in and so will not reflect any amount on this line in column e. Inform the students that the amount in column d must be equal to the amount on line 13, column b, other returns. This cashier had no foreign negotiable instruments.

DD Form 2665 Section II Line 22 d. Generalize New Information (600 minutes); cont. Instructor Note: Refer students to TA page 21. Line 22 Military Payment Certificates. Enter the value of MPC on hand. The cashier will obtain this information from a count of actual MPC on hand. Instructor Note: In this case the cashier has no MPC on hand

DD Form 2665 Section II Line 23 d. Generalize New Information (600 minutes); cont. Instructor Note: Refer students to TA page 21. Line 23 Paid Vouchers Enter the value of paid disbursement vouchers on hand. Do not include Journal Vouchers (OF 1017-G) on this line. Instructor Note: Inform the students that in this case the cashier is required to make a daily turn-in and so will not reflect any amount on this line in column e. Inform the students that the amount in column d must be equal to the amount on line 13, column b, paid vouchers.

DD Form 2665 Section II Line 24 d. Generalize New Information (600 minutes); cont. Instructor Note: Refer students to TA page 21. Line 24 Funds in Transit Enter the value of accountable items in transit to or from someone other than the principal. This includes mutilated currency forwarded to the Federal Reserve Board (FRB) for which reimbursement has not yet been received; cash transferred to other DOs for which a treasury checks has not yet been received; and cash that has not yet been received for which treasury checks have been issued. The agent or deputy may have occasion to use this line. However, a cashier will never use this line to record daily business.

DD Form 2665 Section II Line 25 d. Generalize New Information (600 minutes); cont. Instructor Note: Refer students to TA page 21. Line 25 Funds with Subagents Enter the total amount of all accountable items in possession of all subagents. All cashiers, paying agents, and disbursing agents are subagents to either a DO, deputy DO, or disbursing agent. An advance to a subagent will simultaneously increase the total amount on this line and decrease the total amount on the line of the item advanced (i.e., decrease line 17 if U.S. cash was advanced). If a check-for-cash is issued to the subagent, then the totals of this line and line 4 would be increased. A return by a subagent will simultaneously decrease the total amount on this line and increase the total amount on the line of the item returned (i.e., increase line 23 if paid vouchers were returned). A cashier will never use this line to record daily business.

DD Form 2665 Section II Line 26 d. Generalize New Information (600 minutes); cont. Instructor Note: Refer students to TA page 21. Line 26 Deposit Tickets (not LDA) Enter the total value of all Deposit Tickets (SF 215s) on hand at the end of the business day. Do not enter deposits to an LDA on this line. Accountability on this line is reduced only when the applicable confirmed deposit tickets are returned to the principal. An agent or deputy may have occasion to use this line. However, a cashier will never use this line to record daily business.

DD Form 2665 Section II Line 27 d. Generalize New Information (600 minutes); cont. Instructor Note: Refer students to TA page 21. Line 27 Dishonored Checks Receivable. Enter the value of any dishonored checks received from the principal. Agents deposit checks for credit to the DSSN of the DO. If the checks do not clear, they are returned to the DO along with a Debit voucher (SF 5515). Once recoupment is made for the dishonored check, the total of this line is decreased. Normally a cashier will never use this line. However, a cashier may be advanced a dishonored check by the principal if the negotiator is expected to make restitution and the principal does not make the recoupment personally. Instructor Note: Inform the students that in this case the cashier has no dishonored checks on hand.

DD Form 2665 Section II Line 28 d. Generalize New Information (600 minutes); cont. Instructor Note: Refer students to TA page 21. Line 28 Check Overdrafts Receivable. Enter the value of any check overdrafts being carried by the agent. A check overdraft is a Treasury check made out to a payee in an amount greater than the amount owed. The Treasury will send an Advice of Check Issue Discrepancy (FMS Form 5206) to the DO for all check overdrafts. Once collection is made for the overdraft, this line is decreased. As a matter of expediency, the DO may choose not to transfer accountability back to the agent. In this case, this line will not be used. This line will only be used if the agent is a deputy DO and will never be used by a cashier.

DD Form 2665 Section II Line 29 d. Generalize New Information (600 minutes); cont. Instructor Note: Refer students to TA page 21. Line 29 Loss of Funds Enter the value of any losses of funds the agent is accountable for. If the loss is not immediately recouped by the agent (i.e., a collection is not made from a cashier), the loss is transferred to the principal. This transfer does not relieve the agent of the liability for the loss; it is for recording purposes only. Instructor Note: Inform the students that in this case the cashier is required to make a daily turn-in and so will not reflect any amount on this line in column e. Inform the students that the amount in column d must be equal to the amount on line 13, column c, other returns. In this case, the cashier has no loss of funds

DD Form 2665 Section II Line 30 d. Generalize New Information (600 minutes); cont. Instructor Note: Refer students to TA page 21. Line 30 Deferred Vouchers. Enter the value of all deferred vouchers on hand. A deferred voucher occurs once a payment has been made but an error is on the voucher that can only be corrected by contacting the payee (i.e., missing signature). This line is not used to record any vouchers returned to the agent by the DO (e.g., these vouchers are recorded as memorandum entries only in Section IV). Normally a cashier will never use this line on the DD Form However, a cashier may catch an error prior to a turn-in to the principal. The principal has the option of having the cashier maintain accountability for the document or turning over the accountability of the document to the principal. Instructor Note: Inform the students that in this case the cashier has no deferred vouchers on hand.

DD Form 2665 Section II Line 31 d. Generalize New Information (600 minutes); cont. Instructor Note: Refer students to TA page 21. Line 31 Other Enter the value of any other accountable items not entered on lines 16 through 30. An example of this would be a second type of foreign currency. Explain what the item is in column b. Instructor Note: In this case the cashier has no other items on hand.

DD Form 2665 Section II Line 32 d. Generalize New Information (600 minutes); cont. Instructor Note: Refer students to TA page 21. Line 32 Total Agent Accountability. In columns c, d, and e, enter the respective total of lines 16 through 31. The total of column e must equal the amount entered on line 15, column c. The total of column d must equal the amount entered on line 13, column c. There will be no amounts entered for columns d and e if there was no return made to the principal. In this case the total of column c must equal the amount entered on line 15, column c. Instructor Note: Show the students how the columns add to result in the total on line 32. Instructor Note: Refer students to DoDFMR R, Vol. 5, paragraph

DD Form 2665 Section III Line 33
d. Generalize New Information (600 minutes); cont. Section III Location of Cash/Negotiable Instruments Instructor Note: Show Slide# 73, Section III, Line 33. Instructor Note: Refer students to TA page 21. Line 33 Agent. Enter the value of all accountable items located in the agent’s safe in the applicable columns. The agent type is a disbursing, paying, or collection agent. For ease of reference, the name of the agent may be entered in column b, Location. This information is obtained from a count of actual accountable items on hand. The principal must verify this information. A cashier will never use this line.

d. Generalize New Information (600 minutes); cont. Instructor Note: Refer students to TA page 21. Line 34 Deputy Agent Enter the value of all accountable items located in the deputy’s safe in the applicable columns. Remember a deputy is authorized to issue U.S. Treasury checks. For ease of reference, the name of the deputy may be entered in column b. This information is also obtained from a count of actual accountable items on hand. The principal is responsible for verifying this information. A cashier will never use this line.

d. Generalize New Information (600 minutes); cont. Instructor Note: Refer students to TA page 21. Line 35 Cashier Enter the value of all accountable items located in the cashier’s safe in the applicable columns. For ease of reference, the name of the cashier may be entered in column b. This information is obtained from a count of actual accountable items on hand. The principal must verify this information.

d. Generalize New Information (600 minutes); cont. Instructor Note: Refer students to TA page 21. Line 36 Other Enter in column b, Location, where any other accountable items are stored. Enter the value of all accountable items located in this other location in the applicable columns. An example of this would be a second cashier. For ease of reference, the name of the accountable person may be entered in column b. This information is obtained from a count of actual accountable items on hand. The principal must verify this information. A cashier will never use this line.

d. Generalize New Information (600 minutes); cont. Instructor Note: Refer students to TA page 21. Line 37 Totals. For all columns, enter the respective total of lines c through g of lines33 through 36. The totals of all these columns must reconcile with the total attained by adding line 17 through 22 and 25 of Section II. Instructor Note: Show the students how the columns add to result in the total on line 37. Instructor Note: Refer students to DoDFMR R, Vol. 5, paragraph

Instructor Note: Refer students to TA page 21. Item 2, Name of Agent. The accountable agent must type or print his or her name in this space. Instructor Note: Refer students to DoDFMR R, Vol. 5, paragraph

Instructor Note: Refer students to TA page 21. Item 3, Address of Agent. The accountable agent must type or print his or her duty location (i.e., unit) in this space. Instructor Note: Refer students to DoDFMR R, Vol. 5, paragraph

Instructor Note: Refer students to TA page 21. Item 4, Signature of Agent. The accountable agent must sign his or her name in this space. The signature attests to the accuracy of his or her accountability as represented on this form. Instructor Note: Refer students to DoDFMR R, Vol. 5, paragraph Section IV, Memorandum Agent Accountability

DD Form 2665 Section IV Line 38 d. Generalize New Information (600 minutes); cont. Instructor Note: Refer students to TA page 22. Line 38, Deposit Tickets on Hand. Enter each SF 215 on hand (i.e., not returned to the principal since the last turn in). Enter both the number and amount for each SF 215 separately. Instructor Note: Inform the students that a cashier will never use this line.

DD Form 2665 Section IV Line 39 d. Generalize New Information (600 minutes); cont. Instructor Note: Refer students to TA page 22. Line 39, Paid Vouchers on Hand. Enter the inclusive numbers of all paid vouchers on hand. Also enter any disbursement voucher numbers not used, duplicated, and voided in the spaces provided. Instructor Note: Inform the students that in this case the cashier is required to make a daily turn-in and so will not reflect anything on this line.

DD Form 2665 Section IV Line 40 d. Generalize New Information (600 minutes); cont. Instructor Note: Refer students to TA page 22. Line 40, Collection Vouchers on Hand. Enter the inclusive numbers of all collection vouchers on hand. Also enter any voucher numbers not used, duplicated, and voided in the spaces provided. Instructor Note: Inform the students that in this case the cashier is required to make a daily turn-in and so will not reflect anything on this line.

DD Form 2665 Section IV Line 41 d. Generalize New Information (600 minutes); cont. Instructor Note: Refer students to TA page 22. Line 41, Vouchers Returned for Correction (On Hand). Enter all vouchers returned by the principal for correction in the appropriate column, either paid or collection. Remember that these vouchers do not increase accountability on the front of this form. This is a memorandum entry only. Normally a cashier will never use this line on the DD Form However, the principal has the option of returning a voucher to the cashier for correction. Instructor Note: In this case the cashier has none on hand.

DD Form 2665 Section IV Line 42 d. Generalize New Information (600 minutes); cont. Instructor Note: Refer students to TA page 22. Line 42, Treasury Check Stock on Hand. Enter the inclusive numbers of all blank treasury check stock on hand. Record each different series separately. An agent or deputy may have reason to use this line. However, a cashier will never use this line to record daily business.

DD Form 2665 Section IV Line 43 d. Generalize New Information (600 minutes); cont. Instructor Note: Refer students to TA page 22. Line 43, Agent Remarks. Enter any remarks that the principal requires. Other remarks are entered at the agent’s discretion. Examples of remarks that could be entered here are: Deposit tickets and vouchers returned to the principal (e.g., they are not included on lines 38 to 40 because they are not on hand). Treasury checks issued (e.g., they are not included on line 42). A breakdown of the different types of negotiable instruments on hand by total amount.

DD Form 2665 Section II d. Generalize New Information (600 minutes); cont. Line 16, Limited Depository. Q: Where would an amount entered on this line come from? A: It would come from the dollar value of the current balance in the LDA. Line 17; Cash on Hand (U.S.). Q: Where does the amount entered on this line come from? A: The amount entered on this line is the amount of cash on hand as entered in the U.S. Currency Vault Ledger. Instructor Note: Refer the students to the TA page 38. (3) Line 18, Cash on Hand (Foreign). A: The amount entered on this line is the U.S. dollar value of the amount of cash on hand as entered in the Foreign Currency Vault Ledger. INSTRUCTOR NOTE: Refer the students to the TA page 38. (4) Line 19, Prepositioned Treasury Checks. A: The amount entered on this line is the value of U.S. treasury checks issued by the principal as an advance that have yet to be negotiated. (5) Line 20, Negotiable Instruments (U.S.). A: The amount entered on this line is the amount of negotiable instruments on hand as entered in the U.S. Currency Vault Ledger. INSTRUCTOR NOTE: Refer the students to the TA page 39. (6) Line 21, Negotiable Instruments (Foreign). A: An amount entered on this line would be the U.S. value of the amount of negotiable instruments on hand as entered in the Foreign Currency Vault Ledger. (7) Line 22, Military Payment Certificates. A: An amount entered on this line would be the U.S. value of the amount of MPC on hand as entered in the U.S. Currency Vault Ledger. (8) Line 23, Paid Vouchers. A: The amount entered on this line is the value of paid disbursement vouchers on hand. Do not include journal vouchers (OF 1017-G) on this line. The amount entered in column d must be the same as entered on line 13, column b, Paid Vouchers. (9) Line 24, Funds in Transit. A: Enter the value of accountable items in transit to or from someone other than the principal. This includes mutilated currency forwarded to the Federal Reserve Board (FRB) for which reimbursement has not yet been received; cash transferred to other DOs for which a treasury check has not yet been received; and cash that has not yet been received for which treasury checks have been issued (i.e., exchange cash for checks). (10) Line 25, Funds with Subagents. A: The amount on this line is the amount of all accountable items in possession of someone other than the accountable person. It is the total of all the subagent’s Ending Accountability lines on their DD Forms It is also equal to the total of all the subagent’s ending balance lines on their DD Forms 1081. INSTRUCTOR NOTE: Refer the students to the TA pages 21 and 32 (for the DD Form 2665s) and pages 19 and 26 (for the DD Form 1081s). (11) Line 26, Deposit Tickets (not LDA). A: The amount entered on this line is the total value of all deposit tickets on hand at the end of the business day. The amount entered in column d is the amount of confirmed deposits returned to the principal. This is the same amount as entered on line 13, column b, Deposit Tickets. INSTRUCTOR NOTE: Refer the students to the TA page 37. (12) Line 27, Dishonored Checks Receivable. A: The amount would be the value of any dishonored checks received from the principal. Agents deposit checks for credit to the DSSN of the DO. If the checks do not clear, they are returned to the DO along with a Debit voucher (SF 5515). Once recoupment is made for the dishonored check, the total of this line is decreased. (13) Line 28, Check Overdrafts Receivable. A: The amount would be the value of any check overdrafts being carried by the agent. A check overdraft is a Treasury check made out to a payee in an amount greater than the amount owed. The Treasury will send an Advice of Check Issue Discrepancy (FMS Form 5206) to the DO for all check overdrafts. Once collection is made for the overdraft, this line is decreased. As a matter of expediency, the DO may choose not to transfer accountability back to the agent. In this case, this line will not be used. This line will only be used if the agent is a deputy DO. (14) Line 29, Loss of Funds. A: The amount is the value of any losses of funds the agent is accountable for. It is the total of the amounts entered on this line for all DD forms 2665 prepared by all subagents for the business day plus any losses directly attributable to the deputy. If the loss is not immediately recouped by the agent (i.e., a collection is not made from a cashier), the loss is transferred to the principal. This transfer does not relieve the agent of the liability for the loss; it is for recording purposes only. It is also equal to the losses as reported on the subagent’s DD Forms 1081. INSTRUCTOR NOTE: Refer the students to the TA pages 26, 26, and 32. (15) Line 30, Deferred Vouchers. A: The amount would be the value of all deferred vouchers on hand. A deferred voucher occurs once a payment has been made but an error is on the voucher that can only be corrected by contacting the payee (i.e., missing signature). This line is not used to record any vouchers returned to the agent by the DO (e.g., these vouchers are recorded as memorandum entries only in Section IV). (16) Line 31, Other. A: The amount would be the value of any other accountable items not entered on lines 16 through 30. An example of this would be a second type of foreign currency. Explain what the item is in column b. (17) Line 32, Total Agent Accountability. Q: How is this amount arrived at? A: It is arrived at by adding the amounts entered on lines 16 through 31. INSTRUCTOR NOTE: Refer students to DoDFMR R, Vol. 5, paragraph

DD Form 2665 Section III d. Generalize New Information (600 minutes); cont. Line 33, Agent. Q: Where do the amounts entered on this line come from? A: The amounts entered on this line are the values of all accountable items located in the agent’s safe. This is determined from a physical count of the accountable items. The agent type is a disbursing, paying, or collection agent. Line 34, Deputy Agent. A: The amounts entered on this line are the values of all accountable items located in the deputy’s safe. This is determined from a physical count of the accountable items. Line 35, Cashier. A: The amounts entered on this line are the values of all accountable items located in the cashier’s safe. This is determined from a physical count of the accountable items. Line 36, Other. A: Enter in column b, Location, where any other accountable items are stored. The amounts entered on this line are the values of all accountable items located in this other location. This is determined from a physical count of the accountable items. An example of this would be a second cashier. Line 37, Totals. Q: How are these amounts arrived at? A: The amounts are arrived at by adding the amounts entered on lines 33 through 36. Instructor Note: Refer students to DoDFMR R, Vol. 5, paragraph Item 2, Name of Agent. Q: Whose name is entered for this item? A: The accountable agent’s name must be entered for this item. It must be printed or typed. Instructor Note: Refer students to DoDFMR R, Vol. 5, paragraph Item 3, Address of Agent. Q: What address is entered for this item? A: The accountable agent’s duty location must be entered for this item. It must be printed or typed. Instructor Note: Refer students to DoDFMR R, Vol. 5, paragraph Item 4, Signature of Agent. Q: Who signs in this item? A: The accountable agent’s signature must be entered for this item. Instructor Note: Refer students to DoDFMR R, Vol. 5, paragraph

DD Form 2665 Section IV (1) d. Generalize New Information (600 minutes); cont. Line 38, Deposit Tickets on Hand. Q: Where would any information entered on this line come from? A: The information entered on this line comes from each SF 215 not returned to the principal. Both the number and amount for each SF 215 is entered separately.

DD Form 2665 Section IV (2) d. Generalize New Information (600 minutes); cont. Line 39, Paid Vouchers on Hand. Q: Where would any information entered on this line come from? A: The information on this line comes from the paid vouchers that have not been returned to the principal. Enter the inclusive numbers of all paid vouchers, and any voucher numbers not used, duplicated, and voided in the spaces provided.

DD Form 2665 Section IV (3) d. Generalize New Information (600 minutes); cont. Line 40, Collection Vouchers on Hand. Q: Where would any information entered on this line come from? A: The information on this line comes from the collection vouchers that have not been returned to the principal. Enter the inclusive numbers of all collection vouchers, and any voucher numbers not used, duplicated, and voided in the spaces provided.

DD Form 2665 Section IV (4) d. Generalize New Information (600 minutes); cont. Line 41, Vouchers Returned for Correction (On Hand). Q: Where would any information entered on this line come from? A: The information on this line comes from the paid and collection vouchers that have been returned by the principal. Enter the appropriate information in the appropriate column. Remember that these vouchers do not increase accountability on the front of this form. This is a memorandum entry only. Line 42, Treasury Check Stock on Hand. Q: Where does the information entered on this line come from? A: The information on this line comes from an inventory of all blank U.S. treasury check stock on hand. Each series is recorded separately. Line 43, Agent Remarks. Q: Who determines what information is entered on this line? A: The principal determines what information is required to be entered on this line. If the principal has no requirement, then any remarks are entered at the agent’s discretion. Instructor Note: Handout Practical Exercise #3. Allow 5 minutes (0.10 Hrs) for the introduction, 125 minutes (2.50 Hrs) for completion of the practical exercise, and 20 minutes (0.40 Hrs) for a review.

Prepare the Daily Statement of Accountability
(DD Form 2657) d. Generalize New Information (600 minutes); cont. We, as DDOs, are entrusted with numerous government assets in our day to day operations. Whether we are responsible for property, equipment, or funds, we must maintain accountability for those assets. We are accountable to the American public as government employees to take care of and maintain any assets entrusted into our care. Our largest responsibility as members of the Finance Corps, is maintaining accountability of governmental funds. You learned in the learning objective prepare the Daily Agent Accountability Summary how to account for government funds as a cashier and agent. Today we are going to show you how those documents affect the daily accountability of the DO. As mentioned earlier, today we will learn how to prepare the disbursing officer’s daily accountability document, the Daily Statement of Accountability (DD Form 2657). This learning objective is the follow-on task to preparation of the Daily Agent Accountability Summary (DD Form 2665) within the daily close-out procedures of a disbursing operation. We will combine the daily agent accountability documents and other disbursing documents to complete the DO’s DD Form 2657. Instructor Note: Refer students to DoDFMR R, Vol. 5, paragraphs , , and

Concept Summarizes Daily Changes and Recovery Information
Summary Level Only Signed by Accountable Official or Representative Must be Balanced Daily Ensures Agreement with Treasury d. Generalize New Information (600 minutes); cont. Before we begin discussing the DD Form 2657 in detail it is important that you gain an understanding of the form and how it is used in the day to day cash management operations. Concept The DD Form 2657 is used by the DO or DDO to summarize the daily changes in accountability for the account holder. A separate DD Form 2657 must be prepared for each day business is transacted. This form summarizes the amounts that the U. S. Treasury would look to recover if the DO ceased operations on that day. The amounts on the DD Form 2657 are at a summary level only. The form summarizes all disbursements and collections made during the business day by the DO and all deputies, agents, and cashiers. The detailed information to back-up the DD Form 2657 are found in such items as the DD Forms 2665, deposit tickets, debit vouchers, and check register. The DD Form 2657 must be signed by the DO or the DDO daily as an official attestation of accountability to the Treasury. The form must be prepared in original only and shall be typed or printed in indelible ink. The DD Form 2657 must be balanced daily. The DDO will NEVER begin the DD Form 2657 for a new business day until the DD Form 2657 for the previous business day is in balance. Instructor Note: Stress to the students that this is one of the primary reasons to become proficient in preparing the DD Form You can have some very long nights in the disbursing section if you are not proficient. A properly balanced DD Form 2657 ensures agreement between the DO’s cash accountability to the Treasury and disbursement and collection transactions recorded in the accounting system.

DD Form 2657 Section I d. Generalize New Information (600 minutes); cont. Section I, Transactions Affecting Accountability. This section computes the total DO accountability to the Treasury as of the end of each business day. The summary of all increases and decreases in accountability are recorded in this section along with month-to-date totals. The month-to-date totals are used to prepare the Statement of Accountability (SF 1219) at the end of the reporting period. The SF 1219 will be discussed in the next lesson. Section I totals, except for line 1.0, start with a zero balance at the beginning of each new accounting period and every time there is a change in DOs prior to the end of an accounting period.

DD Form 2657 Section II and III
d. Generalize New Information (600 minutes); cont. Section II, Distribution of Accountability - Incumbent DO and Section III, Distribution of Accountability - Predecessor DOs. These sections summarize the elements that make up the DO’s total accountability. Section II focuses on the current DO’s accountability while Section III summarizes the accountability for past DO’s that the current DO is maintaining under his/her accountability. The totals for Sections II and III are cumulative from month-to-month.

DD Form 2657 Section IV d. Generalize New Information (600 minutes); cont. Section IV, Distribution of Accountability - Combined. Section IV is the total of Sections II and III. The total of Section IV must agree with the total of Section I or the DD Form 2657 is out of balance. The total for Section IV is cumulative from month-to-month.

DD Form 2657 Section V d. Generalize New Information (600 minutes); cont. Section V, Distribution of Cash on Hand. Section V outlines the physical location of all U. S. and foreign cash on hand. This includes funds in the hands of both on-site and off-site DDOs, agents, and cashiers. This section does not include funds in designated depositories, undeposited collections, funds with contractors, or cash in transit.

DD Form 2657 Items 1 and 2 d. Generalize New Information (600 minutes); cont. Instructor Note: Show the students how to derive each line entry on the DD Form 2657 found on pages 69 and 70 of the Disbursing Operations Training Aid, using the supporting documentation found in the Disbursing Operations Training Aid, throughout the learning activity. Administrative Information. Instructor Note: Refer students to DoDFMR R, Vol. 5, paragraph Item 1, DSSN. Enter the Disbursing Station Symbol Number (DSSN) for which the DD Form 2657 is prepared in Item 1. Instructor Note: Refer students to DoDFMR R, Vol. 5, paragraph Item 2, Date. Enter the business date for which the DD Form 2657 is prepared in Item 2.

DD Form 2657 Items 3, 4, and 5 d. Generalize New Information (600 minutes); cont. Instructor Note: Refer students to DoDFMR R, Vol. 5, paragraph Item 3, Disbursing Officer Name, Rank or Grade, Title. Enter the Accountable Officials name, rank, and title in Item 3. This information can be printed or typed. Instructor Note: Refer students to DoDFMR R, Vol. 5, paragraph Item 4, Disbursing Officer or Deputy Signature. The DO or a designated deputy will sign the DD Form 2657 as an attestation to the accuracy of the DD Form 2657’s accountability. The DO or Deputy will sign in Item 4 after the DD Form 2657 is completed and balanced. Instructor Note: Refer students to DoDFMR R, Vol. 5, paragraph Item 5, Date. The DO or DDO will enter the date of their signature in Item this date should agree with the date entered in Item 2.

Section I, Lines 1.0 through 3.0
DD Form 2657 Section I, Lines 1.0 through 3.0 d. Generalize New Information (600 minutes); cont. Instructor Note: Refer students to DoDFMR R, Vol. 5, paragraph Section I, DD Form 2657. Line 1.0, Accountability - Beginning of Day. Column c, Today. Enter the ending accountability for the previous business day. This is the amount from line 5.0, Accountability - End of Day, from column c of the previous business day’s DD Form 2657. Column d, Month-to-Date. Enter the Month-to-Date amount obtained from line 5.00 of the SF 1219 for the previous month. The amount entered in the Month-to-Date column will remain the same on each DD Form 2657 prepared during the month. Instructor Note: Show the students how the beginning accountability for line 1.0, column c, is obtained from the DD Form 2657 for the previous day’s business on page 47, line 5.0 of the Disbursing Operations Training Aid. Explain to the student that since this is the first day of the reporting period that line 1.0, column c and column d should equal. Line 2.1A, Checks Issued in Payment of Vouchers. Enter the total value of Treasury checks issued during the business day in payment of vouchers on Line 2.1A, column c. This amount will include regular and special payrolls and the value of any check-issue adjustments. The total entered in column d will be today’s total in column c plus the previous business day’s amount on line 2.1A, column d. If this is the first business day of the month, then the month-to-date total will equal column c. Instructor Note: Show the students how the Checks issued in payment of vouchers for line 2.1A, column c, is obtained from the check register on page 61 and the deputy DD Form 2665 on page 45, line 4a. Explain to the student that since this is the first day of the reporting period that line 2.1A, column c and column d should equal. Line 2.1B, Checks Issued - All Others. Enter the total value of Treasury checks issued during the business day for purposes other than voucher payments on Line 2.1B, column c. This total includes check-issue adjustments affecting checks that are reported in this line. Examples of other check issues are checks for cash. The total entered in column d will be today’s total in column c plus the previous business day’s amount on line 2.1A, column d. If this is the first business day of the month, then the month-to-date total will equal column c. Instructor Note: Show the students how the amount for checks issued - all others for line 2.1B, column c, is obtained from the deputy DD Form 2665 on page 45, line 4b. Explain to the student that since this is the first day of the reporting period that line 2.1B, column c and column d should equal. Line 2.3, Other Transactions. Enter any unexplained overages during the business day that will be vouchered on the next business day on line 2.3. Upon preparation of the voucher the next business day, decrease the amount on line 2.3 and increase line 4.1E or 4.1D. Any accumulation in this line must be cleared before the end of the reporting period because amounts entered on line 2.3 cannot be reported on the SF 1219 (The month-end summary that goes to the Treasury). This is also the reason why you cannot enter any overages occurring on the last day of the month on line Any overages must be accounted for before closing the last day’s business for the reporting period. This line can also be used to record accumulated small exchange gains for which a net gain and loss voucher is prepared on the last business day of the month (rather than daily). Instructor Note: Show the students that there are no other transactions reported on line 2.3 for today’s business. Explain to the student that since this is the first day of the reporting period that line 2.3, column c and column d should equal. Line 2.34, Discrepancies in DO’s Account - Credit. Line 2.34 is a Treasury suspense account and will not be used by the DO. Do not enter any dollar amounts on line 2.34. Line 2.36, Payments by Other DOs. Do not enter any dollar amounts on line 2.36. Instructor Note: Show the students that there are no entries on lines 2.34 or 2.36 on the DD Form 2657. Line 2.37, Transfer from Other DOs. Use line 2.37 to record the transfer of funds from another DO (obtained from DA Form 326). This line can also be used to record the final accountability of a deactivated DSSN that is being assumed by the DO. The same accountability figure must be reported on line 4.37 of the deactivated DSSN’s final DD Form The total entered in column d will be today’s total in column c plus the previous business day’s amount on line 2.37, column d. If this is the first business day of the month, then the month-to-date total will equal column c. Instructor Note: Show the students that there are no transfers from other DOs reported on line 2.37 for today’s business. Explain to the student that since this is the first day of the reporting period that line 2.37, column c and column d should equal. Line 2.8, OPAC Payments and Collections. Designated DOs that participate in the U. S. Treasury’s On-Line Payments and Collection System (OPAC) will use line 2.8, column c to record incoming net daily OPAC interagency payments and collections for certain supplies and services rendered, including any adjustments for the current business day. The total entered in column d will be today’s total in column c plus the previous business day’s amount on line 2.8, column d. If this is the first business day of the month, then the month-to-date total will equal column c. Instructor Note: Show the students that there are no OPAC payments or collections reported on line 2.8 for today’s business. Explain to the student that since this is the first day of the reporting period that line 2.8, column c and column d should equal. Line 2.9, Total Accountability Increases. Enter the total of lines 2.1A through 2.8 in both column c and column d. Prove the Month-to-Date column by adding the total in the Today column to the Month-to-Date total from line 2.9 of the previous day’s DD Form If preparing the DD Form 2657 on the first business day of the month, column c and column d will be the same. Instructor Note: Show the students how the totals are obtained for line 2.9, columns c and d. Line 3.0, Gross Accountability. Enter the total obtained by adding lines 1.0 and 2.9 in both column c and column d. Prove the amount in the Month-to-Date column by adding the amount in Today’s line 3.0, column c to the Month-to-Date amount from line 3.0 of the previous day’s DD Form If this is the first DD Form 2657 for the reporting period then column c and column d will equal. Instructor Note: Show the students how the totals are obtained for line 3.0, columns c and d.

Section I, Lines 4.1A through 5.0
DD Form 2657 Section I, Lines 4.1A through 5.0 d. Generalize New Information (600 minutes); cont. Line 4.1A, Gross Disbursements. As discussed in earlier lessons, disbursements are payments to individuals or others that are charged to an appropriation or fund. A signed and approved disbursement voucher must support them. The total amounts of disbursements for the day’s business before any negative reimbursements or refunds are reported on line 4.1A, column c. The amount entered on line 4.1A includes negative disbursements occurring on disbursement vouchers, but does not include refunds occurring on collection vouchers, negative reimbursements, refunds, or collection vouchers. The total entered in column d will be today’s total in column c plus the previous business day’s amount on line 4.1A, column d. If this is the first business day of the month, then the month-to-date total will equal column c. Instructor Note: Show the students how the amount of gross disbursements for line 4.1A, column c, is obtained from the check register on page 61; the deputy DD Form 2665 on page 45, line 13a; and the deputy DD Form 2665 on page 49, line 13a. Explain to the student that since this is the first day of the reporting period that line 4.1A, column c and column d should equal. Line 4.1B, Less Refunds. Refunds are a recoupment of payments made in error and are usually supported by a formal collection voucher. Enter the total of refunds made on collection vouchers on Line 4.1B, column c. Do not include refunds from disbursement vouchers in this line. The total entered in column d will be today’s total in column c plus the previous business day’s amount on line 4.1B, column d. If this is the first business day of the month, then the month-to-date total will equal column c. Instructor Note: Show the students how the amount of refunds for line 4.1B, column c, is obtained from the deputy DD Form 2665 page 45, line 3. (For training purposes only.) Explain to the students that since this is the first day of the reporting period that line 4.1B, column c and column d should equal. Line 4.1C, Net Disbursements. A net disbursement on the DD Form 2657 is equal to Gross Disbursements minus refunds. In both column c and column d subtract line 4.1A from line 4.1B to obtain the net disbursements. Prove the month-to-date total by adding column c to the column d total of line 4.1C from the previous business day’s DD Form If this is the first business day of the month, then the month-to-date total will equal column c. Instructor Note: Show the students how the totals are obtained for line 4.1C, column c and d. Line 4.1D, Less Receipts. Enter the business day’s receipts that are supported by collection vouchers on line 4.1D column c. Receipts are collections credited to Treasury miscellaneous receipt accounts and are supported by formal collection vouchers. The total entered in column d will be today’s total in column c plus the previous business day’s amount on line 4.1D, column d. If this is the first business day of the month, then the month-to-date total will equal column c. Instructor Note: Show the students how the amount of receipts for line 4.1D, column c, is obtained from the deputy DD Form 2665 on page 49, line 3. (For training purposes only.) Explain to the student that since this is the first day of the reporting period that line 4.1D, column c and column d should equal. Line 4.1E, Less Reimbursements.Reimbursements are funds collected for property sold or services furnished and are credited to an appropriation account on a collection voucher. The amount on line 4.1E will normally be a positive amount that identifies reimbursements made to the government. However, in the case of an over-collection of a reimbursement, the amount returned to the remitter will be vouchered and placed on line 4.1E as a negative (bracketed) amount. Enter the total of the business day’s collections classified as appropriation reimbursements,including OPAC collections, less any negative reimbursements whether from collection or disbursement vouchers on line 4.1E column c. The total entered in column d will be today’s total in column c plus the previous business day’s amount on line 4.1E, column d. If this is the first business day of the month, then the month-to-date total will equal column c. Instructor Note: Show the students how the amount of reimbursements for line 4.1E, column c, is obtained from the deputy DD Form 2665 on page 45, line 3. (For training purposes only.) Explain to the student that since this is the first day of the reporting period that line 4.1E, column c and column d should equal. Line 4.1F, Net Expenditures. Net expenditures on the DD Form 2657 is the total of Net Disbursements (line 4.1C) minus Receipts (line 4.1D) and Reimbursements (line 4.1E). In both column c and column d subtract line 4.1D and 4.1E from line 4.1C to obtain the net expenditures. Prove the month-to-date total by adding column c to the column d total of line 4.1F from the previous business day’s DD Form If this is the first business day of the month, then the month-to-date total will equal column c. Instructor Note: Show the students how the totals are obtained for line 4.1F, column c and d. Line 4.2A, Deposits Presented or Mailed to Bank. Enter the total of all deposits mailed or presented to the bank during the day’s business on line 4.2A column c. This amount should equal the total of all SF 215’s for the day’s business. Do not include deposits to limited depository accounts on line 4.2A. Reduce the amount entered on line 4.2A column c by any SF 5515s (Debit Vouchers) processed during the day. Do not reduce line 4.2A for any debit vouchers processed for electronic fund transfer payments to the bank. Those amounts are reflected on line 4.2B. The total entered in column d will be today’s total in column c plus the previous business day’s amount on line 4.2A column d. If this is the first business day of the month, then the month-to-date total will equal column c. Instructor Note: Show the students how the amount of deposits for line 4.2A, column c, is obtained from the total of the deputy DD Form 2665 on page 45, line 13b; the deputy DD Form 2665 on page 49, line 13b; and the deposit ticket on page 62 minus the debit voucher on page 63. Explain to the student that since this is the first day of the reporting period that line 4.2A, column c and column d should equal. Line 4.2B, EFT Debit Vouchers. Record any debit vouchers processed during the business day that are used for EFT payroll or vendor payments. Enter the debit voucher amount on line 4.2B, column c in brackets to reflect a reduction in total deposits. If there is no amount to carry forward from the previous business day’s DD Form 2657 line 4.2B, column d then the amount in column d will equal column c. Instructor Note: Show the students that there are no EFT debit vouchers reported on line 4.2B for today’s business. Explain to the student that since this is the first day of the reporting period that line 4.2B, column and column d should equal. Line 4.3, Other Transactions. If you are working in an office that does not account for small exchange losses until the last day of the reporting period, then you would record exchange losses for the day’s business on line 4.3. Enter the business day’s loss in column c. The total entered in column d will be today’s total in column c plus any amount from the previous day’s DD Form 2657 line 4.3, column d. If this is the first business day of the month, then the month-to-date total will equal column c. Instructor Note: Show the students that there are no other transactions reported on line 4.3 for today’s business. Explain to the student that since this is the first day of the reporting period that line 4.3, column c and column d should equal. Line 4.34, Discrepancies in DO’s Account - Debits. Line 4.34 refers to a Treasury suspense account and will not be used by the DO. Do not enter any amounts on line 4.34. Line 4.36, Payments for Other DOs. Do not enter any amounts on line 4.36. Instructor Note: Show the students that there are no entries on lines 4.34 or 4.36 on the DD Form 2657. Line 4.37, Transfer to Other DOs. Use line 4.37 to record the transfer of funds to another DO (obtained from DA Form 326). This line can also be used to record the final accountability of the reporting DSSN when it is being deactivated and assumed by another DO. The same accountability figure must be reported on line 2.37 of the gaining DSSN’s DD Form 2657 for the same reporting period. The total entered in column d will be today’s total in column c plus the previous business day’s amount on line 2.37, column d. If this is the first business day of the month, then the month-to-date total will equal column c. Instructor Note: Show the students that there are no transfers to other DOs reported on line 4.37 for today’s business. Explain to the student that since this is the first day of the reporting period that line 4.37, column c and column d should equal. Line 4.9, Total Accountability Decreases. To obtain the total accountability decreases for both columns c and column d on line 4.9, total the amounts on lines 4.1F through Do not include the interim amounts on lines 4.1A through 4.1E. Prove the month-to-date total by adding the daily accountability decreases on line 4.9 to the total for line 4.9, column d of the previous day’s DD Form If the DD Form 2657 is being prepared for the first business day of the month, then the Month-to-Date total will equal column c. Instructor Note: Show the students how the totals are obtained for line 4.9, columns c and d. Line 5.0, Accountability - End of Day. To obtain the total accountability, subtract line 4.9 from line 3.0 and enter the difference on line 5.0, columns c and d. The amounts on line 5.0 represent the DO’s accountability to the Treasury at the close of the day’s business. The amount in the Today column is carried forward as the beginning balance, line 1.0, on the next day’s DD Form 2657. Instructor Note: Show the students how the totals are obtained for line 5.0, columns c and d.

Section II, Lines 6.1 through 6.7
DD Form 2657 Section II, Lines 6.1 through 6.7 d. Generalize New Information (600 minutes); cont. Instructor Note: Show the students how to derive each line entry on the DD Form 2657 found on pages 69 and 70 of the Disbursing Operations Training Aid, using the supporting documentation found in the Disbursing Operations Training Aid, throughout the learning activity. Instructor Note: Refer students to DoDFMR R, Vol. 5, paragraph Instructor Note: Show Slide# 115, DD Form 2657, Section II, Lines 6.1 through 6.7. Line 6.1 Designated Depository. As discussed in earlier lessons, a designated depository account is a limited depository account (LDA), much like a personal checking account, held by the DO. The designated depository account amounts are recorded on line 6.1. Report the name and location of the LDA in the blank space under the Description column for line 6.1. All amounts reported in columns c through e must be recorded in U. S. dollar equivalents whether the LDA is in foreign currency or U. S. currency. However, most LDAs are in foreign currency because the Treasury rarely approves a U. S. dollar LDA. If the amounts reported in columns c through e represent both U. S. dollars and foreign currency in the LDA then you will record the U. S. dollar equivalent of the foreign currency as a memo entry in the Description column. If the line amount is totally made up of foreign currency equivalents, no memo entry is necessary. Enter the U. S. dollar equivalent amount of all LDA deposits made during the business day in the Daily Increase column. Include any earned interest credited by the bank for the business day. Offset such interest earned with an appropriate collection voucher reported on line 4.1D. Also, include any gain resulting from revaluation of the foreign currency for the business day. Offset such gains with a collection voucher reported on line 4.1E. Enter the U. S. dollar equivalent amount of all LDA checks issued during the business day in the Daily Decrease column. Include any service charges made by the bank during that business day. Offset the service charges with a disbursement voucher reported on line 4.1A. Also, include any offset revaluation losses with a negative collection voucher reported on line 4.1E. To obtain the month-to-date total for line 6.1 add the daily increase column to the month-to-date column total from line 6.1 of the previous day’s DD Form 2657 and subtract the daily decrease amount from column d. Even if this is the first day of the reporting period you will use the previous business day’s DD Form 2657 to compute the month-to-date total. The totals for all month-to-date lines in Section II are cumulative from month-to-month. The Month-to-Date column total must agree with the DO’s computed checkbook balance for the LDA. Instructor Note: Show the students that the account holder does not have a designated depository account, so there are no amounts reported on line 6.1. Line 6.2A, U. S. Currency / Coinage on Hand. Record all U. S. Currency and coinage on hand in the disbursing office safe or vault and held by deputies, agents, and cashiers located in the main disbursing office on line 6.2A. Do not include cash held at other locations or cash held for payroll on line 6.2A. If the amount of U. S. currency on hand at the end of the business day exceeds the amount reported as cash on hand from the month-to-date column of the previous day’s DD Form 2657 enter the difference in the Daily Increase column of line 6.2A. The Daily Decrease column will be blank. If the amount on hand is less than the previous day’s reported amount enter the difference in the Daily Decrease column and leave the Daily Increase column blank. The amount of cash on hand at the end of the business day is reported in the month-to-date column of line 6.2A. Prove the amount by adding or subtracting the daily change from the month-to-date total recorded on the previous day’s DD Form 2657 line 6.2A. Instructor Note: Show the students how the month-to-date amount for U. S. Currency is obtained from the ledger on page 59 and the cashier DD Form 2665, line 17, column e on page 55. Show the students how the daily decrease is calculated using line 6.2A of the previous day’s DD Form 2657 and today’s month-to-date total. Line 6.2B, Foreign Currency and Coinage on Hand. Record all foreign currency and coinage on hand in the disbursing office safe or vault and held by deputies, agents, and cashiers located in the main disbursing office on line 6.2B. Do not include cash held at other locations or cash held for payroll on line 6.2B. If more than one type of foreign currency is maintained, schedule each type of currency on the back of the DD Form 2657 in Section V or on a separate sheet of paper. Add the caption “See Attached” if the schedule is on a separate sheet of paper. Show the foreign currency unit in the blank space in the Description column of line 6.2B, unless scheduling the currency on the back of the DD Form 2657. Enter the U. S. dollar equivalent of the foreign currency in columns c through e. If the amount of foreign currency on hand at the end of the business day exceeds the amount reported as cash on hand from the month-to-date column of the previous day’s DD Form 2657 enter the difference in U. S. dollar equivalent in the Daily Increase column of line 6.2B. The Daily Decrease column will be blank. The amount of cash on hand at the end of the business day is reported in the month-to-date column of line 6.2B. Prove the amount by adding or subtracting the daily change from the month-to-date total recorded on the previous day’s DD Form 2657 line 6.2B. Instructor Note: Explain to the students that the month-to-date amount for foreign currency is obtained from the ledger on page 60 and the cashier DD Form 2665, line 18, column e on page 55. Show the students how the daily decrease is calculated using line 6.2B of the previous day’s DD Form 2657 and today’s month-to-date total. Since there is only one type of foreign currency, the type is entered on line 6.2B, column b. Line 6.3A, Undeposited Collections - General. If there are SF Form 215s on hand that are prepared, dated, verified, and removed from a deputy’s, agents, or cashier’s possession, but have not been mailed or presented to the bank at the close of the business day, they are reported on line 6.3A. The deposits cannot be reported on line 4.2A because they have not been presented or mailed to the bank. Amounts reported on line 6.3A are not considered part of the DO’s cash authority. Enter the amount of undeposited SF 215s in the Daily Increase column of line 6.3A. Enter any SF 215s that were recorded as undeposited collections for the previous day’s business and subsequently presented or mailed to the bank during the current business day in the Daily Decrease column. Compute the Month-to-Date column total by adding the Daily Increase amount to the previous day’s DD Form 2657 line 6.3A, column e and subtract the Daily Decrease amount. The Month-to-Date total will normally equal the Daily Increase amount. Line 6.3B, Other Undeposited Instruments on Hand. Any negotiable instruments on hand at the end of the business day that are planned to be deposited but cannot be deposited are recorded on line 6.3B. An example of such a negotiable instrument is a check received by the DO that has not been signed and the person presenting the check was not available to sign the check during the current business day. Enter the amount of negotiable instruments that cannot be deposited in the Daily Increase column. When a negotiable instrument accounted for on line 6.3B is deposited, enter the amount in the Daily Decrease column. Compute the Month-to-Date total by adding the Daily Increase amount to the previous day’s DD Form 2657 line 6.3B, column e and subtract the Daily Decrease amount. The computed Month-to-Date column total must agree with the value of negotiable instruments currently on hand. Instructor Note: Show the students how the month-to-date amount for Other Undeposited Instruments on Hand is obtained from the ledger on page 59 and the cashier DD Form 2665, line 20, column e on page 55. Show the students how the daily increase is calculated using line 6.3B of the previous day’s DD Form 2657 and today’s month-to-date total. Line 6.4, Custody or Contingency Cash. If the DO is responsible for cash held under custody account agreements in overseas Military Banking Facilities (MBFs) or cash held for approved contingency requirements the cash amounts are recorded on line 6.4. If the amount of custody or contingency cash on hand at the end of the business day exceeds the amount reported as cash on hand from the month-to-date column of the previous day’s DD Form 2657, enter the difference in the Daily Increase column of line 6.4. The Daily Decrease column will be blank. If the amount on hand is less than the previous day’s reported amount, enter the difference in the Daily Decrease column and leave the Daily Increase column blank. The amount of custody or contingency cash on hand at the end of the business day is reported in the month-to-date column of line 6.4. Prove the amount by adding or subtracting the daily change from the month-to-date total recorded on the previous day’s DD Form 2657 line 6.4. Instructor Note: Show the students that the account holder does not have any custody or contingency cash on hand, so there are no amounts reported on line 6.4. Line 6.5, Funds with Agents. Record the amount of funds in the hands of all deputies, agents, and cashiers not located at the main disbursing office and not recorded on lines 6.2A through 6.3B on line 6.5. Compute the amount to enter on line 6.5 by adding all of the latest DD Forms 1081 on hand. Show a detailed schedule on the back of the DD Form 2657 in Section V or on a separate sheet of paper. Include the phrase “See Attached” in the Description column of line 6.5 if a schedule is attached. Include the foreign currency denomination, the rate of exchange for the foreign currency, the number of foreign currency units reported, and the U. S. dollar equivalent on the schedule for line 6.5. Instructor Note: Explain to the students that if the rate of foreign currency for the DD Forms 1081 is different than the current rate for the DO, a gain or loss must be recognized to account for the difference. If the amount shown on the latest DD Forms 1081 is greater than the amount shown in the Month-to-Date column of the DD Form 2657 for the previous business day, enter the amount in the Daily Increase column. The Daily Decrease column will remain blank. If the amount of DD Forms 1081 is less than the previous day’s reported amount enter the difference in the Daily Decrease column and leave the Daily Increase column blank. The total of all DD Forms 1081 on hand at the end of the business day is reported in the month-to-date column of line 6.5. Prove the amount by adding or subtracting the daily change from the month-to-date total recorded on the previous day’s DD Form 2657 line 6.5. Instructor Note: Show the students how the month-to-date amount for funds with agents is obtained from the DD Forms 1081 on pages 41 and 51. Show the students how the daily increase is calculated using line 6.5 of the previous day’s DD Form 2657 and today’s month-to-date total. Line 6.6, Advances to Contractors. If the DO is responsible for cash advanced to contractors under advance pool agreements, report the advances on line 6.6. Compute the amounts to be entered in the Daily Increase, Daily Decrease, and Month-to-Date columns in the same manner as for line 6.5. Instructor Note: Show the students that the account holder has not made any advances to contractors, so there are no amounts reported on line 6.6. Line 6.7, Cash in Transit. Report all cash in transit on line 6.7. This line’s entries may, or may not, include foreign currency amounts. Enter the amount of checks for cash that have been drawn, but not exchanged; mutilated or decomposed cash sent to the Treasury, for which reimbursement has not yet been received; cash transferred to other DOs for which a Treasury check has not been received; and, unconfirmed credit card collection deposits reported and supported by a DD Form 1131 in the Daily Increase column. Enter the total cash and Treasury checks received during the current business day that were previously recorded in the Daily Increase column of the DD Form 2657 and the amount of confirmed credit card deposits that were previously recorded and are now recorded in the Daily Increase column of line 4.2A in the Daily Decrease column. Compute the Month-to-Date column total by adding the Daily Increase column amount to the Month-to-Date column total from the previous day’s DD Form 2657, line 6.7 and subtracting the business day’s Daily Decrease amount. The computed amount must equal the total of all unsettled cash-in-transit transactions. Instructor Note: Show the students that the account holder does not have any cash in transit, so there are no amounts reported on line 6.7.

DD Form 2657 Section II, Lines 6.8 through 8.0
d. Generalize New Information (600 minutes); cont. Line 6.8, Payroll Cash. If the DO is responsible for payroll cash on hand, record these funds on line 6.8. Record the amounts in the same manner as for line 6.2A. Instructor Note: Show the students that the account holder does not have any payroll cash on hand, so there are no amounts reported on line 6.8. Line 6.9, Other. Enter the amount of Treasury exchange-for-cash checks prepared in advance and prepositioned Treasury checks awaiting pickup by a deputy, cashier, or agent on line 6.9. Any other category of cash or cash items to be reported on this line must be approved by the servicing DFAS Center. Compute the amounts on line 6.9 in the same manner as for line 6.2A. Attempt to clear this line of any balance before preparing end of period reports (i.e., SF 1219). Instructor Note: Show the students that the account holder does not have any other amounts to report, so there are no amounts reported on line 6.9. Line 7.1, Deferred Vouchers. Any paid vouchers that have not been recorded in the accounting system are reported on line 7.1. A deferred voucher is normally the result of a paid voucher that is returned to a deputy, agent, or cashier for correction or a voucher paid by a deputy, agent, or cashier that has not yet been examined by the DO for approval. Any paid vouchers that are to be recorded as deferred vouchers from the current day’s business are recorded in the Daily Increase column. Insure that these vouchers are not reported as gross disbursements on line 4.1A. Any vouchers previously recorded on line 7.1 in past day’s business that are now recorded on line 4.1A for today’s business are entered in the Daily Decrease column. Compute the Month-to-Date column total by adding the Daily Increase column amount to the Month-to-Date column total from the previous day’s DD Form 2657, line 7.1 and subtracting the business day’s Daily Decrease amount. The computed amount must equal the total of all deferred vouchers outstanding. Instructor Note: Explain to the students the importance of correcting deferred voucher as soon as possible after discovering the error and the importance of quickly examining vouchers and entering them into the accounting system. Instructor Note: Show the students that the account holder does not have any deferred vouchers, so there are no amounts reported on line 7.1. Line 7.2A, Accounts Receivable - Check Overdrafts. We learned in earlier lessons that a check issue overdraft occurs when the printed check amount and the amount cleared by the Treasury is greater than the amount recorded by the DO on vouchers and/or the check issue report. Enter any new check issue overdrafts for the current business day in the Daily Increase column. Ensure that the overdrafts are supported by FMS Forms 5206 (Check Issue Discrepancy) or OF 1017-Gs (Journal Voucher). Enter any collection or disbursement against an undercharged appropriation reducing the check issue overdraft amount reported on a previous business day’s DD Form 2657 in the Daily Decrease column. Compute the Month-to-Date column total by adding the Daily Increase column amount to the Month-to-Date column total from the previous day’s DD Form 2657, line 7.2A and subtracting the business day’s Daily Decrease amount. The DO or primary deputy must review accounts receivable for check overdrafts at least once each reporting period to assure all necessary actions are being taken to clear the amount of check issue overdrafts. Instructor Note: Show the students that the account holder does not have any accounts receivable - check overdrafts, so there are no amounts reported on line 7.2A. Line 7.2B, Accounts Receivable - Other. Line 7.2B is used for any accounts receivable transactions not recorded in previous lines. Enter any accounts receivable increases not included on line 7.2A in the Daily Increase column. Enter any accounts receivable reductions not included on line 7.2A in the Daily Decrease column. Compute the Month-to-Date column total by adding the Daily Increase column amount to the Month-to-Date column total from the previous day’s DD Form 2657, line 7.2B and subtracting the business day’s Daily Decrease amount. The DO or primary deputy must review accounts receivable at least once each reporting period to assure all necessary actions are being taken to clear the receivable. Instructor Note: Show the students that the account holder does not have any other accounts receivables, so there are no amounts reported on line 7.2B. Line 7.3, Loss of Funds. Any losses of funds the current DO is responsible for are entered in line 7.3. Enter any physical losses of funds that will be reported to the servicing DFAS Center in the Daily Increase column. Enter any recoveries of losses or reimbursements by the servicing DFAS Center in the Daily Decrease column. Compute the Month-to-Date column total by adding the Daily Increase column amount to the Month-to-Date column total from the previous day’s DD Form 2657, line 7.3 and subtracting the business day’s Daily Decrease amount. The Month-to-Date total must agree with the total of all outstanding loss cases. Instructor Note: Explain to the students how the month-to-date amount for losses of funds is obtained from the loss returned to the DDO by SPC Tree on pages 67 and 68. Show the students how the daily increase is calculated using line 7.3 of the previous day’s DD Form 2657 and today’s month-to-date total. Line 7.4, Dishonored Checks Receivable. Report any dishonored checks on-hand on line 7.4. Report any dishonored checks received during the current business day that are supported by SF 5515s (Debit Vouchers) in the Daily Increase column. Report the recoupment or relief of the accountability for any dishonored checks during the day’s business in the Daily Decrease column. Ensure that these amounts were previously held on line 7.4 as dishonored checks. Compute the Month-to-Date column total by adding the Daily Increase column amount to the Month-to-Date column total from the previous day’s DD Form 2657, line 7.4 and subtracting the business day’s Daily Decrease amount. The Month-to-Date total must agree with the total of all dishonored checks on hand at the close of the business day. Instructor Note: Explain to the students how the month-to-date amount for dishonored checks is obtained from the debit voucher on page 63. Show the students how the daily increase is calculated using line 7.4 of the previous day’s DD Form 2657 and today’s month-to-date total. Line 7.5 through Line Use lines 7.5 through 7.7 on the final day of the reporting period to summarize U. S. dollar equivalents of foreign currency amounts reported in Section II, lines 6.1, 6.2B, and Enter in the description column by country and type of currency, total foreign currency units, and U. S. dollar equivalent. Do not enter any amounts in the Daily Increase, Daily Decrease, and Month-to-Date columns. Instructor Note: Explain to the students that since this is the first day of the reporting period, there are no entries on lines 7.5 through 7.7. Line 8.0, Total Incumbent DO Accountability. To obtain the total incumbent DO accountability, total lines 6.1 through 7.4 in each of the Daily and Month-to-Date columns. Prove the Month-to-Date column total by adding the Daily Increase amount to the total of the previous DD Form 2657 Month-to-Date column of line 8.0 and subtracting the current business day’s Daily Decrease amount. Instructor Note: Show the students how the totals are obtained for line 8.0, columns c, d, and e.

DD Form 2657 Section III d. Generalize New Information (600 minutes); cont. Instructor Note: Show the students how to derive each line entry on the DD Form 2657 found on pages 69 and 70 of the Disbursing Operations Training Aid, using the supporting documentation found in the Disbursing Operations Training Aid, throughout the learning activity. Instructor Note: Refer students to DoDFMR R, Vol. 5, paragraph Section III of the DD Form 2657 outlines the accountability that the current DO has in regards to settling the accounts of predecessor DOs. Line 9.2A, Accounts Receivable - Check Overdrafts. Enter any check overdraft amounts credited to previous DOs on line 9.2A. Compute all three columns in the same manner as prescribed for line 7.2A. The DO or primary Deputy will review accounts receivable for check overdrafts at least once each month to assure all necessary steps are being taken to clear the overdraft amounts. Line 9.2B, Accounts Receivable - Other. Enter any other accounts receivable amounts credited to previous DOs on line 9.2B. Compute all three columns in the same manner as prescribed for line 7.2B. The DO or primary Deputy will review accounts receivable for check overdrafts at least once each month to assure all necessary steps are being taken to clear the accounts receivable amounts. Line 9.3, Loss of Funds. Enter loss of funds credited to predecessor DOs on line 9.3. Compute loss of funds for previous Dos in the same manner as prescribed for line 7.3. Line 9.4, Other. Enter all other predecessor accountability amounts on line 9.4. Compute other predecessor accountability amounts in the same manner as prescribed for line 7.4. Line 10.0, Total Predecessor DO’s Accountability. Enter the total of lines 9.2A through 9.4 in the Daily and Month-to-Date columns. Prove the Month-to-Date column by adding the Daily Increase amount to the Month-to-Date column total for the previous day’s DD Form 2657 line 10.0 and subtracting the Daily Decrease amount. Instructor Note: Explain to the students that the account holder does not have any predecessor accountability, so there are no amounts reported in Section III. Instructor Note: Refer students to DoDFMR R, Vol. 5, paragraph

DD Form 2657 Section IV NEW OLD
d. Generalize New Information (600 minutes); cont. Section IV, Line 11.0, Total DSSN Accountability. Enter the total obtained by adding 8.0 and 10.0 in each of the Daily Increase, Daily Decrease, and Month-to-Date columns, respectively. Prove the Month-to-Date column total by adding the Daily Increase to the Month-to-Date column total of line 11.0 on the previous day’s DD Form 2657 and subtracting the Daily Decrease column total from the current DD Form Also, the Month-to-Date column total must agree with the Month-to-Date column total of line 5.0, or the DD Form 2657 is out of balance. Instructor Note: Show the students how the totals are obtained for line 11.0, columns c, d, and e. Instructor Note: Refer students to DoDFMR R, Vol. 5, paragraph

DD Form 2657 Section V d. Generalize New Information (600 minutes); cont. Section V, Distribution of Cash on Hand. Section V outlines the physical location of all U. S. and foreign currency on hand, including custody or contingency cash and payroll cash. This section includes cash held by both on-site and off-site deputy DOs, agents, and cashiers. This section does not include cash held in designated depositories, undeposited collections, and funds with contractors, or cash in transit. Instructor Note: Show the students how the distribution of cash on hand is summarized using information found on each of the DD Form 2665s for today’s business date on pages 45, 49, and 55 and the deputy DO’s vault ledgers on pages 59 and 60.

Overview of Statement of
Accountability SF 1219 Submission of SF 1219 Each DSSN Assigned Calendar Month Exceptions to Reporting Period General Rules Indelible Ink or Typewritten No Erasures, Strikeovers, or Stray Marks d. Generalize New Information (600 minutes); cont. Instructor Note: Refer students to DoDFMR R, Vol. 5, paragraph Submission of the SF The SF 1219 is normally due to the Defense Finance and Accounting Service, Indianapolis (DFAS-IN) no later than the 10th calendar day following the end of the month being reported. Each account holder will submit a SF 1219 each month for each separate Disbursing Station Symbol Number (DSSN) assigned, whether or not any transactions occurred during the month or if the DSSN has an accountable balance or not. The reporting period for the SF 1219 will normally be the beginning through the end of the calendar month. However, if an account holder is assigned the account on a day other than the first of the month or relieved of the account on a day other than the last day of the month, the reporting period will be shorter. The account holder will submit a final SF 1219 when relieved of account holder duties irrespective of when the last day of the accounting period falls. The final SF 1219 will be marked as “FINAL” above the name line on the SF 1219. General. There are two general rules to remember when preparing the SF They are: The SF 1219 must be prepared in indelible ink or typed. No erasures, strikeovers, or stray marks of any description are permitted on the SF 1219.

Statement of Accountability
Administrative Data Standard Form 1219 Revised April 1982 Department of the Treasury I TFRM NAME OF DISBURSING OFFICER NAME OF AGENCY PERIOD OF ACCOUNT FROM: THROUGH LOCATION OF DISBURSING OFFICER AGENCY LOCATION CODE (ALC) I certify that this is a true and correct statement of accountability for the period stated at the office referred to above. NAME AND TELEPHONE NUMBER OF CONTACT SIGNATURE AND TITLE OF CERTIFIERDATE d. Generalize New Information (600 minutes); cont. Instructor Note: Have students refer to pages in the Disbursing Handout throughout the course of this lesson. Instructor Note: Refer students to DoDFMR R, Vol. 5, paragraph HEADING. Located in the top portion of the form. Name of Disbursing Officer. Enter the full name and rank or grade of the account holder as it appears on official Finance documents in the Name of Disbursing Officer block. Location of Disbursing Officer. Enter the complete mailing address, including the unit identification code (UIC), name, and location of the office submitting the report, in the Location of Disbursing Officer block. Name of Agency. Enter the branch of the military (i.e., Army, Navy, Air Force, Marine Corps) in the Name of Agency block. For our use, we will enter "Army" in this block. Period of Account. Enter the first and last days of the reporting period for which the report is issued in the Period of Account block. This is usually the calendar month. Do not abbreviate any portion of the date. Exceptions to the calendar month as the reporting period will happen when an account holder is either relieved or commences disbursing duties on a day other than the first or last day of the calendar month Agency Location Code. Enter the four-digit code of the DSSN referred to in the report in the agency location block. Instructor Note: Refer students to DoDFMR R, Vol. 5, paragraph CERTIFICATION. Located in the bottom portion of the front side of the Statement of Accountability. Name and Telephone Number of Contact. Enter the name and DSN telephone number of the point of contact. The point of contact should be someone in authority in disbursing. DFAS will contact that person first when discrepancies arise. Signature and Title of Certifier. The account holder must sign the signature block. Enter the title of the certifier after the signature. The signature should be in the same style as the account holder signs on all U. S. Treasury checks issued. Date. Enter the submission date of the report in the Date block. As discussed earlier, the report is due to DFAS-IN no later than the 10th calendar day of the month following the reporting period. (OVER)

SECTION I.-GENERAL STATEMENT OF ACCOUNT
Section I, Part A SECTION I.-GENERAL STATEMENT OF ACCOUNT PART A.-TRANSACTIONS DURING PERIOD AFFECTING ACCOUNTABILITY TOTAL ACCOUNTABILITY BEGINNING OF PERIOD $ INCREASES IN ACCOUNTABILITY CHECKS ISSUED ON U.S. TREASURY OTHER TRANSACTIONS DISCREPANCIES IN D.O. ACCOUNTS-CREDITS PAYMENTS BY ANOTHER D.O. TRANSFERS FROM OTHER DISBURSING OFFICERS 2.39 TOTAL INCREASES IN ACCOUNTABILITY $ SUBTOTAL $ d. Generalize New Information (600 minutes); cont. Instructor Note: Have students refer to pages in the Disbursing Training Aid throughout the course of this Learning activity. Instructor Note: Refer students to DoDFMR R, Vol. 5, paragraph A. Section I, Part A - Transactions during the Period Affecting Accountability, outlines the increases and decreases in the account holder’s accountability for the reporting period. Line 1.00, Total Accountability Beginning of Period. Total Accountability Beginning of Period is the beginning balance shown on the final Daily Statement of Accountability (DD Form 2657) for the reporting period. This is found on line 1.00, column d. This must be the same amount as the Accountability Close of Period, line 5.00, of the SF 1219 for the previous reporting period. For a new account holder relieving another account holder of his responsibility, this amount should equal the previous account holder’s final SF 1219, line DOs reporting foreign currency shall enter the amount of foreign currency held at the beginning of the reporting period in the blank space provided opposite the caption for line This includes limited depository accounts. (For classroom purposes only, this will not be required.) Line 2.0, Increases in Accountability. The Increases in Accountability section outlines the increases in the account holder’s accountability for the reporting period. Line 2.1, Checks Issued on U. S. Treasury. Enter the month-to-date column total of lines 2.1A and 2.1B from the final DD Form 2657 for the reporting period. This amount must agree with the total reported as the net total of checks issued on the Month End Check Issue Summary (SF 1179). This total only includes checks drawn on the U. S. Treasury and does not include checks drawn on a limited depository account. Line 2.34, Discrepancies in D.O. Accounts - Credits. Do not enter any amount on line 2.34. Line 2.36, Payments by another D.O. Do not enter any amount on line 2.36. Line 2.37, Transfers from Other D.O.s. Use the Transfers from Other Disbursing Officers, line 2.37, to record transfers from other account holders. Also, line 2.37 is used to record the final accountability of a deactivated DSSN that is being assumed by the account holder. Enter the dollar amount from line 2.37 of the final DD Form 2657 for the reporting period. The total on line 2.37 must agree with the accountability figure shown on line 4.37 of the deactivated account holder’s final SF 1219. Line Line 2.39 is not normally used. However, an account holder participating in the U. S. Treasury’s On-Line Payment and Collection System (OPAC) may use this line for incoming OPAC payments and collections as outlined in DoDFMR, Volume 5, paragraph A6. Line 2.9, Total Increases in Accountability. Line 2.9 is the sum total of lines 2.1 through This total must agree with the month-to-date column total on line 2.9 of the final DD Form 2657 for the reporting period.

Section I, Part A (Cont.) 3.0 SUBTOTAL $
DECREASES IN ACCOUNTABILITY NET DISBURSEMENTS $ DEPOSITS PRESENTED OR MAILED TO BANK OTHER TRANSACTIONS DISCREPANCIES IN D.O. ACCOUNTS-CREDITS PAYMENTS FOR ANOTHER D.O. TRANSFERS TO OTHER DISBURSING OFFICERS 4.39 TOTAL DECREASES IN ACCOUNTABILITY $ TOTAL ACCOUNTABILITY CLOSE OF PERIOD $ d. Generalize New Information (600 minutes); cont. Line 3.0, Subtotal. Enter the total of line 1.00 and line 2.9 on line 3.0. This subtotal reflects the beginning accountability plus all increases for the reporting period. This total must agree with the month-to-date column total on line 3.0 of the final DD Form 2657 for the reporting period. Line 4.0, Decreases in Accountability. The Decreases in Accountability section outlines the decreases in the account holder’s accountability for the reporting period. Line 4.1, Net Disbursements. Enter the net disbursements for the reporting period from column d, line 4.1 of the final DD Form 2657 on line 4.1, Net Disbursements. Line 4.2, Deposits Presented or Mailed to Bank. The total of all deposits presented or mailed to the bank for the reporting period is entered on line 4.2. This total should agree with the combined month-to-date column totals from lines 4.2A and 4.2B of the final DD Form 2657 for the reporting period. Line 4.34, Discrepancies in D.O. Accounts - Debits. Do not enter any amount on line 4.34. Line 4.36, Payments for another D.O. Do not enter any amount on line 4.36. Line 4.37, Transfers to Other Disbursing Officers. Use the Transfers to Other Disbursing Officers, line 4.37, to record transfers to other account holders. Also, line 4.37 is used to record the final accountability of a deactivated DSSN that is being assumed by another account holder. Enter the dollar amount from line 4.37 of the final DD Form 2657 for the reporting period. The total on line 4.37 must agree with the accountability figure shown on line 2.37 of the gaining account holder’s SF 1219 for the same reporting period. Line Do not enter any amount on line 4.39. Line 4.9, Total Decreases in Accountability. Line 4.9 is the sum total of lines 4.1 through This total must agree with the month-to-date column total on line 2.9 of the final DD Form 2657 for the reporting period. Line 5.00, Total Accountability Close of Period. Subtract the amount on line 4.9 from the amount on line 3.0 and enter the result on line This amount must agree with the month-to-date column total on line 5.0 of the final DD Form 2657 for the reporting period.

Section I, Part B PART B.-ANALYSIS OF INCUMBENT OFFICER’S ACCOUNTABILITY CASH ON DEPOSIT IN DESIGNATED DEPOSITARY $ CASH ON HAND CASH-UNDEPOSITED COLLECTIONS 6.4 CASH IN CUSTODY OF GOVERNMENT CASHIERS 6.6 6.7 6.8 6.9 (Name and Location of depositary) d. Generalize New Information (600 minutes); cont. Instructor Note: Have students refer to pages in the Disbursing Training Aid throughout the course of this Learning activity. Instructor Note: Refer students to DoDFMR R, Vol. 5, paragraph B. Section I, Part B - Analysis of Incumbent Officer’s Accountability. Section I, Part B is an analysis of the incumbent officer’s accountability at the end of the reporting period. This section is somewhat like a balance sheet for a corporation. Line 6.1, Cash on Deposit in Designated Depositary. If the account holder has a LDA then the amounts in those accounts are entered on line 6.1 if there is only one LDA, show the name and location in the Name and Location of Depositary area of line If more than one LDA exists, attach a schedule to the SF 1219 outlining the name, location, foreign currency unit, and U. S. Dollar equivalent for each account. Enter “See Attached” in the Name and Location of Depositary area of line The total dollar amount must agree with line 6.1 of the final DD Form 2657 for the reporting period. Line 6.2, Cash on Hand. The Cash on Hand line is the total of all cash on hand at the end of the reporting period, including U. S. currency and foreign currency. Enter the combined month-to-date column totals of lines 6.2A and 6.2B from the final DD Form 2657 for the reporting period on line 6.2. Show a parenthetical U. S. dollar equivalent of foreign currencies on hand (from line 6.2B of the DD Form 2657) after the description on line 6.2. This amount does not include cash in the hands of government agents, deputies, and cashiers. This amount is reported on line 6.5. Line 6.3, Cash - Undeposited Collections. Enter the combined month-to-date column totals of lines 6.3A and 6.3B from the final DD Form 2657 for the reporting period on line 6.3. Include all undeposited cash and cash items on hand at the close of the reporting period that are for deposit to the U. S. Treasury General Account (TGA). Do not include deposits already mailed or presented for credit to the TGA. The Department of the Army (DA) does not normally use line 6.3. Line 6.4. The DA does not normally use line 6.4. However, account holders authorized to allow cash to be held under custody account agreements in overseas contract Military Banking Facilities (MBFs) or, cash to be held for contingency requirements will enter the caption “Custody or Contingency Cash” on line 6.4 and enter the total. Line 6.5, Cash in Hand of Government Cashiers. The amount of cash held by all deputies, agents, cashiers, and any other funds held at locations other than the main disbursing office is entered on line 6.5. Do not include any amounts held by deputies, agents, and cashiers in the main disbursing office. Enter on line 6.5 the column total from the month-to-date column of line 6.5 of the final DD Form 2657 for the reporting period. Also, enter in parentheses, in the space between the caption and the amount column, the dollar equivalent of all foreign currencies included in the amount entered on line 6.5. Line 6.6. Line 6.6 is used to report advances to contractors for the reporting period. If needed, enter the caption “Advances to Contractors” in the description column and the dollar amount from line 6.6 of the final DD Form 2657 for the reporting period in the far right column. Line 6.7. Line 6.7 is left blank unless the account holder is responsible for cash in transit. If applicable, enter “Cash in Transit” in the description column and the month-to-date column total from line 6.7 of the final DD Form 2657 for the reporting period in the far right column. Line 6.8. If the account holder is responsible for monetary amounts designated for payroll purposes, then the account holder would enter that amount on line 6.8. Enter “Payroll Cash” in the description column and the dollar amount from the month-to-date column total of line 6.8 of the final DD Form 2657 for the reporting period in the far right column. Line 6.9. The account holder will report other cash items on line 6.9. Enter “Other Cash Items” in the description column and the dollar amount from the month-to-date column of line 6.9 of the final DD Form 2657 for the reporting period in the far right column.

Section I, Part B (Cont.) 7.1 DEFERRED CHARGES-VOUCHERED ITEMS (DV)
RECEIVABLES-CHECK OVERDRAFTS (CO) LOSSES OF FUNDS (LF) RECEIVABLES-DISHONORED CHECKS (UC) 7.5 7.6 7.7 7.8 7.9 TOTAL OF MY ACCOUNTABILITY $ d. Generalize New Information (600 minutes); cont. Line 7.1, Deferred Charges - Vouchered Items. The account holder reports all deferred charges that are vouchered items on line This amount must agree with the month-to-date column entry on line 7.1 of the final DD Form 2657 for the reporting period. Line 7.2, Receivables - Check Overdrafts. Any check overdrafts must be reported on line 7.2. The amount entered will be the sum total of the month-to-date column total of lines 7.2A and 7.2B of the final DD Form 2657 for the reporting period. Line 7.3, Losses of Funds. Enter any losses of funds for deputies, agents, or cashiers on line 7.3. This amount must agree with the month-to-date column for line 7.3 of the final DD Form 2657 for the reporting period. Line 7.4, Receivables - Dishonored Checks. Report any dishonored checks on hand at the end of the reporting period on line 7.4. Enter the amount from the month-to-date column of line 7.4 of the final DD Form 2657 for the reporting period. Lines 7.5 through 7.9. Do not enter any amounts on lines 7.5 through 7.9. Line 8.0, Total of My Accountability. The sum total of lines 6.1 through 7.4 is entered on line 8.0. This amount must agree with the month-to-date column total from line 8.0 of the final DD Form 2657 for the reporting period. Instructor Note: Refer students to DoDFMR R, Vol. 5, paragraph C.

Section I, Part C PART C.-ANALYSIS OF PREDECESSOR OFFICER’S ACCOUNTABILITY RECEIVABLES-CHECK OVERDRAFTS $ LOSSES OF FUNDS OTHER ACCOUNTABILITY TOTAL PREDECESSOR OFFICER’S ACCOUNTABILITY $ TOTAL DISBURSING OFFICE ACCOUNTABILITY (Same as line 5.00 above) $ d. Generalize New Information (600 minutes); cont. Section I, Part C - Analysis of Predecessor Officer’s Accountability. Part C outlines any predecessor’s accountability that has not been either settled by the predecessor or claimed by DFAS. This section is broken into three major areas of accountability. Line 9.2, Receivables - Check Overdrafts. If the account holder is charged with the responsibility to settle the accounts of predecessor DOs, then the combined month-to-date column totals from lines 9.2A and 9.2B of the final DD Form 2657 for the reporting period would be entered on line 9.2. Line 9.3, Losses of Funds. As for line 9.2, line 9.3 is used when the account holder is charged with the responsibility to settle the accounts of predecessor DOs. Enter the month-to-date column total from line 9.3 of the final DD Form 2657 for the reporting period on line 9.3. Line 9.4, Other Accountability. Enter any other predecessor’s accountability that has not been reported on lines 9.2 and 9.3 on line 9.4. This amount must agree with line 9.4 of the month-to-date column total of the final DD Form 2657 for the reporting period. Line 10.0, Total Predecessor Officers’ Accountability. Enter the sum total of lines 9.2 through 9.4 on line This total must agree with line 10.0 of the final DD Form 2657 for the reporting period. Line 11.0, Total Disbursing Office Accountability. Enter the sum total of lines 8.0 and This is the total accountability for the account holder for this reporting period. This total must equal line 5.0 and the month-to-date column total of line 11.0 of the final DD Form 2657 for the reporting period.

ADJUSTMENTS FOR PRIOR MONTHS’ ISSUED
Section II, Part A SECTION II.-SUMMARY BY SYMBOL OF CHECK AND DEPOSIT TRANSACTIONS WITH U.S. TREASURY PART A.-CHECKS ISSUED AND ADJUSTMENTS FOR PRIOR PERIODS* CHECK SYMBOL AMOUNT OF CHECKS ISSUED THIS PERIOD ADJUSTMENTS FOR PRIOR MONTHS’ ISSUED (+ or -) BY TFS FORMS 5206 ISSUE (Month and Year) AMOUNT OTHER TC 210 TC 211 TC 212 TOTAL CHECKS ISSUED† (Column 2+3 and +4) (1) (2) (3) (4) (5) TOTALS ‡ * The totals reported in these columns must be in agreement with the corresponding amounts reported on SF 1179. † The total reported in this column must be in agreement with total shown on line 2.1 on the face of this statement. ‡ For use only if more than one (1) symbol is listed. d. Generalize New Information (600 minutes); cont. Instruction Note: Have students refer to pages in the Disbursing Training Aid throughout the course of this Learning activity. Instructor Note: Refer students to DoDFMR R, Vol. 5, paragraph A. Section II, Part A. - Checks Issued and Adjustments for Prior Periods. Section II, Part A outlines the checks issued and check issue adjustments for the current reporting period. Column (1) - Check Symbol. Enter the DSSN covered by the SF 1219 under column (1). Column (2) - Amount of Checks Issued This Period. Under column (2) enter the total amount of all U. S. Treasury checks issued under this DSSN for the current reporting period. Check issue adjustments accomplished using Journal Vouchers (OFs 1017-G) applicable to checks issued during this reporting period shall be included in the total shown in this column. The amount entered in this column must agree with the amount reported on line 1 of the summary portion of the SF Do not enter limited depositary account check issues in this column. Column (3) - Adjustments for Prior Months’ Issues by FMS Form If the account holder has check issue adjustments for checks issued in prior periods that are recorded on the FMS Form 5206, they will record these adjustments in column (3). Enter the issue month and year and the amount of each adjustment applicable to checks issued in prior periods and documented by FMS Forms The total of this column must equal the amount shown on line 2(a) in the summary portion of the SF 1179. Column (4) - Adjustments for Prior Months’ Issues by Other than FMS Form If the account holder has check issue adjustments for checks issued in prior periods that are not recorded on FMS Form 5206, they will enter the adjustment amount in column (4). The total of this column must equal the amount shown on line 2(b) in the summary portion of the SF 1179. Column (5) - Total Checks Issued. The total of column (2) plus/minus the amounts entered in columns (3) and (4) is entered in column (5). The total in column (5) must equal the amount reported on line 2.1 of Section I, Part A on the front of the SF This amount must also equal the amount reported on line 3 in the summary portion of the SF 1179. Instructor Note: Refer students to DoDFMR R, Vol. 5, paragraph B.

Section II, Part B PART B.-SUMMARY OF DEPOSITS PRESENTED OR MAILED TO BANK (Line 4.2) DEPOSIT SYMBOL DEPOSITS PRESENTED OR MAILED TO BANK THIS MONTH DEPOSITS PRESENTED OR MAILED TO BANK IN PRIOR MONTHS BUT RECORDED IN ACCOUNTS THIS MONTH MONTH PRESENTED OR MAILED TO BANK AMOUNT TC 210 TC 212 TOTAL DEPOSITS PRESENTED OR MAILED TO BANK (Column 2 + 4) (1) (2) (3) (4) (5) TOTALS ‡ * The totals reported in these columns must be in agreement with the corresponding amounts reported on SF 1179. † The total reported in this column must be in agreement with total shown on line 2.1 on the face of this statement. ‡ For use only if more than one (1) symbol is listed. d. Generalize New Information (600 minutes); cont. Section II, Part B. - Summary of Deposits Presented or Mailed to Bank. Section II, Part B outlines the DSSN’s deposits (SF 215) and debit vouchers (SF 5515) that have affected the account holder’s account during the reporting period. Column (1) - Deposit Symbol. Enter the DSSN covered by the SF 1219 under column (1). Column (2) - Deposits Presented or Mailed to Bank this Month. Enter the total of all actual deposits made this reporting period in column (2). This includes all deposits, regardless of whether the deposits have been confirmed by the depositary. If the first deposits for the reporting period were actually dated the last few days of the prior reporting period, you will list them in columns (3) and (4). Columns (3) and (4) - Deposits Presented or Mailed to Bank in Prior Months but Recorded in Accounts this Month. Enter in column (3) the month and year of presentation or mailing of all SF 215s and SF 5515s taken into the account during the current month with a presentation or mailing date in any prior accounting period. Enter in column (4) the total amount of the deposits less the debit vouchers for the prior reporting period. Use separate entries if more than one prior reporting period is involved. Column (5) - Total Deposits Presented or Mailed to Bank. Enter the total of columns (2) and (4) in column (5). The total must agree with the amount shown on line 4.2 in Section I, Part A on the front of the SF 1219.

Critical Thinking How else could you use this information?
How might you use this information in the future? f. Develop (10 minutes) This phase is student-centered and instructor facilitated. Allow the students to decide how they will use the information. The definitive goal is for the students to think critically and creatively about how to use the information garnered from the lesson plan in the future. As the instructor you can direct the students to brainstorm or you can ask open ended questions such as: How might you use this information in the future? How else could you use this information? How can you apply newly learned information in current or future duty positions? Instructor Note: The above listed questions are only examples. As the instructor you are free to ask varied questions. However, ensure the questions are open-ended and serves to ensure the students see the relevance of the generalized new information presented and future usage. How can you apply newly learned information in current or future duty positions?

Practical Exercises g. Apply (770 minutes)
This phase is student-centered and allows the students to personally measure what they have learned. Instructor Note: Administer the practical exercises for this lesson.

Enabling Learning Objective
Action: Prepare Disbursing Statements of Accountability Conditions: In a classroom environment given a twenty eight hour time frame; students will work as a member of a small group/ individual; using DoD FMR R, Volume 5, FM 1-06, the slide presentation for immediate referencing, and students are also required to participate in small group discussions with an awareness of the Operational Environment (OE) variables and factors. Standard: Prepared Disbursing Statements of Accountability. Students will be assessed within 80% accuracy by demonstrating their ability to accurately complete all required sections of the Statement of Accountability (SF 1219). Enabling Learning Objective Review the learning objective, summarize the lesson, and poll for questions.

Appendix A Assessment Plan Appendix A Contribution to Group Work 30%
Written Communication 10% Oral Communication Module Post Assessment 50% Total 100% Contribution to Group Work. See FM SLC Contribution to Group Work Rubric for specific grading criteria. Written Communication. See FM SLC Written Communication Rubric for specific grading criteria. Oral Communication. See FM SLC Oral Communication Rubric for specific grading criteria. Module Post Assessment. A comprehensive post assessment consisting of multiple-choice, matching, fill-in-the-blank and ordering questions will be administered via Blackboard Academic Suite upon completion of the module.

Appendix B Presentation Outline Slides Appendix B
Slide Prepare Disbursing Statements of Accountability Slide Number Description Slides Slide Concept Slide 3 DD 2665 Overview Slide Enabling Learning Objective Slide Disbursing Forms; Cont. Slide Disbursing Forms Slide Disbursing Terms Slide DD Form 2665; Section II Slide DD Form 2665; Section I Slide Ledgers Slide DD Form 2665; Section IV; Cont. Slide DD Form 2665; Section IV Slide DD Form 2665; Section III Slide DD Form 2665; Section I; Line 1 Slide DD Form 2665 Item 1 Slide DD Form 2665; Section IV; Cont. Slide DD Form 2665; Section I; Line 4 Slide DD Form 2665; Section I; Line 3 Slide DD Form 2665; Section I; Line 2 Slide DD Form 2665; Section I; Line 5 Slide DD Form 2665; Section I; Line 8 Slide DD Form 2665; Section I; Line 7 Slide DD Form 2665; Section I; Line 6 Slide DD Form 2665; Section I; Line 11 Slide DD Form 2665; Section I; Line 10 Slide DD Form 2665; Section I; Line 9 Slide DD Form 2665; Section I; Line 14 Slide DD Form 2665; Section I; Line 13 Slide DD Form 2665; Section I; Line 12 Slide DD Form 2665; Section II; Line 16 Slide DD Form 2665; Section II; General Slide DD Form 2665; Section I; Line 15 Slide DD Form 2665; Section II; Line 19 Slide DD Form 2665; Section II; Line 18 Slide DD Form 2665; Section II; Line 17 Slide DD Form 2665; Section II; Line 22 Slide DD Form 2665; Section II; Line 21 Slide DD Form 2665; Section II; Line 20 Slide DD Form 2665; Section II; Line 25 Slide DD Form 2665; Section II; Line 24 Slide DD Form 2665; Section II; Line 23 Slide DD Form 2665; Section II; Line 28 Slide DD Form 2665; Section II; Line 27 Slide DD Form 2665; Section II; Line 26 Slide DD Form 2665; Section II; Line 29 Slide DD Form 2665; Section II; Line 32 Slide DD Form 2665; Section II; Line 31 Slide DD Form 2665; Section II; Line 30 Slide DD Form 2665; Section III; Line 35 Slide DD Form 2665; Section III; Line 34 Slide DD Form 2665; Section III; Line 33 Slide DD Form 2665; Item 2 Slide DD Form 2665; Section III; Line 37 Slide DD Form 2665; Section III; Line 36 Slide DD Form 2665; Section IV; Line 38 Slide DD Form 2665; Item 4 Slide DD Form 2665; Item 3 Slide DD Form 2665; Section IV; Line 41 Slide DD Form 2665; Section IV; Line 40 Slide DD Form 2665; Section IV; Line 39 Slide DD Form 2665; Section II Slide DD Form 2665; Section IV; Line 43 Slide DD Form 2665; Section IV; Line 42 Slide DD Form 2665; Section IV; 2 Slide DD Form 2665; Section IV; 1 Slide DD Form 2665; Section III Slide Prepare the Daily Statement of Accountability (DD Form 2657) Slide DD Form 2665; Section IV; 4 Slide DD Form 2665; Section IV; 3 Slide Concept Slide DD Form 2657; Section IV Slide DD Form 2657; Section II and III Slide DD Form 2657; Section I Slide DD Form 2657; Items 3, 4, and 5 Slide DD Form 2657; Items 1 and 2 Slide DD Form 2657; Section V Slide DD Form 2657; Section II, Lines 6.1 through 6.7 Slide DD Form 2657; Section I, Lines 4.1A through 5.0 Slide DD Form 2657; Section I, Lines 1.0 through 3.0 Slide DD Form 2657; Section IV Slide DD Form 2657; Section III Slide DD Form 2657; Section II, Lines 6.8 through 8.0 Slide DD Form 2657; Section V Slide Section I, Part A Slide Statement of Accountability Administrative Data Slide Overview of Statement of Accountability SF 1219 Slide Section I, Part B; Cont. Slide Section I, Part B Slide Section I, Part A; Cont. Slide Section II, Part B Slide Section II; Part A Slide Section I, Part C Slide Enabling Learning Objectives Slide Practical Exercises Slide Critical Thinking Slide Appendix B Slide Appendix A

Prepare Disbursing Statements of Accountability

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