1. Perform Cashier Functions
AAB6B101/ Version 4.2
August 2015
SECTION I. ADMINISTRATIVE DATA
805A-DOP-8102 (*) Prepare a Statement of Agent Officer's Account (DD Form 1081)
805A-DOP-8104 (*) Prepare the Daily Agent Accountability Summary (DD Form 2665)
805A-36B Perform Cashier Functions
Resident
Hours/Methods
10 hrs 40 mins/ Conference / Discussion
8 hrs 30 mins / Practical Exercise (Performance)
Test hrs
Test Review hr 10 mins
Total Hours: hrs 10 mins
Instructor Materials: TSP, DoDFMR R, Vol. 5, FM1-06, DFAS-IN Reg 37-1,
Dry erase markers, white boards.
Student Materials: Access to DoDFMR R, Vol. 5, FM1-06, and
DFAS-IN Reg 37-1, Student Handout, Disbursing Training Aid, Calculator (optional)
Developers:
Name
Tucker, Jermeka SSG Writer/Developer Aug 2015
Bonig, Reid GS12 FM-ITD Chief 19 Aug 2015
Lewis, Mitchell GS14 ITD Chief 19 Aug 2015
Zellars, Eric COL Commandant 19 Aug 2015
SECTION II. INTRODUCTION
Method of Instruction: Conference / Discussion
Instructor to Student Ratio is: 1:25
Time of Instruction: 15 mins
Media: Large Group Instruction
INSTRUCTOR NOTE: Show Slide #1
Motivator: As a financial management technician, one of the first principle duties you may be assigned is as a cashier in the Finance Office. Even if you are working in an office that does not have a full disbursing operation, you may be called upon to perform these actions in a field environment. As a cashier you are held personally responsible for funds entrusted to your care. Unless you understand disbursing operations and are able to use the proper forms for accountability, you may find yourself in debt to the United States Government. There are two types of disbursing, manual and automated. Manual disbursing is used when computers are not available to perform the task. Manual disbursing is more time consuming and requires more knowledge of the disbursing process. Whereas automated disbursing is done using the Deployable Disbursing System (DDS) which is a windows based computer program that tracks activity and prepares balancing documents for the cashier. 1

2. TERMINAL LEARNING OBJECTIVE
ACTION: Perform Cashier Functions.
CONDITIONS: Given access to the DoDFMR Vol 5 and FM 1-06; a DD Form 1081, Statement of Agent Officer's Account; DD Form 2664, Currency Exchange Record; DD Form 2665, Daily Agent Accountability Summary worksheet; DD Form 2665, Daily Agent Accountability Summary; collection vouchers and disbursement documents; standard office supplies and equipment with awareness of Operational Environment (OE) variables and actors.
STANDARDS: With a minimum 75% accuracy, prepare a DD Form 1081, identify collection vouchers, identify disbursement documents, prepare a DD Form 2664, prepare a DD Form 2665 worksheet, and prepare a DD Form 2665.
INSTRUCTOR NOTE: Show Slide #2, Terminal Learning Objective
INSTRUCTOR NOTE: Inform the students of the following Terminal Learning Objective requirements.
At the completion of this lesson, you [the student] will:
Action: Perform Cashier Functions.
Conditions: Given access to the DoDFMR Vol 5 and FM 1-06; a DD Form 1081, Statement of Agent Officers Account; a DD Form 2664, Currency Exchange Record; a DD Form 2665, Daily Agent Accountability Summary worksheet; a DD Form 2665, Daily Accountability Summary; collection vouchers and disbursement documents, standard office supplies and equipment, with awareness of Operational Environment (OE) variables and actors.
Standards: With a minimum 75% accuracy, prepare a DD Form 1081, identify collection vouchers, identify disbursing documents, and prepare a DD Form 2664, Prepare a DD Form 2665 worksheet and a DD Form 2665.
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  
Risk Assessment Level: Low.
Environmental Considerations: Environmental protection is not just the law but the right thing to do. It is a continual process and starts with deliberate planning. Always be alert to ways to protect our environment during training and missions. In doing so, you will contribute to the sustainment of our training resources while protecting people and the environment from harmful effects. Refer to FM Environmental Considerations and GTA ENVIRONMENTAL-RELATED RISK ASSESSMENT. Environmental protection is not just the law but the right thing to do. It is a continual process and starts with deliberate planning. Always be alert to ways to protect our environment during training and missions. In doing so you will contribute to the sustainment of our training resources while protecting people and the environment from harmful effects.
Evaluation: Perform Cashier Functions IAW regulations. You will be tested on preparing the Statement of Agent Officer’s Account (DD1081) and Daily Agent Accountability Summary (DD2665). You must score at least a 75% on the exam. The test length is 3 hours and the test review is 1 hour.
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).
Throughout this lesson seek opportunities to utilize the following 21st Century Core Competencies; Character and accountability, Adaptability and Initiative, Lifelong learner, Teamwork and collaboration, Communication and engagement, Critical thinking and Problem solving, and Tactical and technique competence.
Instructional Lead-In: The disbursing operation is an important part of a cashier’s duties. Disbursing is a complex system of checks, balances, and reports. It is necessary for you to become very familiar with not only the DD Form 1081, Statement of Agent Officer Account and DD Form 2665, Daily Agent Accountability Summary, but also the effect different documents have on cash accountability. Having a conceptual understanding of documents and transactions and their effects on your accountability will help you throughout all disbursing related tasks.
Due to the current deployed environment, being able to balance a cashier's worksheet on a daily basis is a major priority. Finance Soldiers must account for disbursements, collections, and Foreign Currency. 2

3. Introduction to Di$bursing
SECTION III. PRESENTATION
1.Learning Step / Activity 1. Identify disbursing personnel
Method of Instruction: Conference / Discussion
Instructor to Student Ratio:1:25
Time of Instruction:1 hr 10 mins
Media: Large Group Instruction
 INSTRUCTOR NOTE : Show Slide #3, Introduction to Disbursing Operations
Before we begin discussing disbursing operations, it is important that you gain an understanding of personnel within the Disbursing office and their primary functions. 3

4. Cashier DISBURSING PERSONNEL Disbursing Officer (DO) Deputy
Disbursing Agent (Agent)
INSTRUCTOR NOTE: Show Slide #4, Disbursing Personnel. Refer students to Student Handout (HO), page 1 and page 1 of the extract.
a. Disbursing Personnel. There are key positions within a disbursing operation; these personnel have specific duties and responsibilities.
(1) Disbursing Officer (DO). DOs are held personally and pecuniary liable for all government funds held in their possession. DO’s can be held liable for illegal, improper, or incorrect payments or for errors in their accounts even though they may have relied on deputies, agents, or cashiers. This position holds great responsibility and the duties should not be handled casually. Disbursing office records, supporting documentation and associated papers should be maintained for 6 years and 3 months IAW DoDFMR Vol 5, Chapter 21.
(2) Deputy. A deputy is an individual appointed by the DO to act in the DO’s name and perform any and all acts relating to the receipt, disbursement, custody, and accounting for public funds. However, the DO can restrict the acts a deputy is authorized to perform.
(3) Cashier. A cashier is an officer, enlisted member, or civilian employee designated by the DO or disbursing agent, in writing, to perform disbursing, collection, and accounting responsibilities. Additionally the cashier can be responsible for the receipt, custody, safeguarding and preparation of checks and U.S. Savings bonds. They may also be referred to as an “Agent”.  
(4) Disbursing Agent (Agent). An agent is an individual who is acting under a formal letter of appointment from the DO. Agents are not authorized to sign United States (U.S.) Treasury checks or sign documents attesting to the DO’s accountability. However, the DO may authorize an agent to perform any duty relating to public funds in the name of and for the account of the DO. 4

5. CASHIER
A cashier can be a military member or DoD civilian employee designated by the disbursing officer to perform duties involving the handling of public funds.
The recruitment, screening, and selection of persons for cashier positions should be accomplished with primary regard to the sensitive nature of the position.
INSTRUCTOR NOTE: Show Slide #5, Cashier
b. Selection Procedure. An officer, enlisted member, or a civilian employee, with working knowledge of the cash
functions and operations, maybe designated as cashier. The DO or disbursing agent should make a thorough
investigation (to include a credit check) of the candidate to ensure that the individual is of
unquestionable integrity. To accomplish this, the DO or deputy agent should examine personnel records and talk
to the individual and other persons as necessary. 5

6. CASHIER DUTIES AND RESPONSIBILITIES Disbursing Collecting
Accounting for cash
Receipt, custody, safeguarding, and preparation of checks and U.S. Savings Bonds
INSTRUCTOR NOTE: Show Slide #6, Cashier Duties and Responsibilities ; Refer students to pages 2-8 of the extract.
c. Duties and Responsibilities.
(1) Disbursing.
(2) Collecting.
(3) Accounting for cash.
(4) Other duties as required, concerning the receipt, custody, safeguarding and preparation of checks and U.S. savings bonds.
(5) To facilitate training and effectively utilize personnel, cashiers may perform other duties on days when they do
not perform cashier functions.
Other duties on days NOT performing cashier duties. 6

7. CASHIER LETTER OF APPOINTMENT
“Cashiers shall be appointed in writing by the local DO or disbursing agent.”
DoDFMR Vol 5, Chap Par C
INSTRUCTOR NOTE: Show Slide #7, Cashier Letter of Appointment; Refer students to pages 1-2 of HO.
d. Letter of Appointment. Cashiers shall be appointed in writing by the local DO or disbursing agent 7

8. CASHIER LETTER OF APPOINTMENT (CONT) Requirements
Name-Rank-SSN-Unit Address
Issuing Headquarters
Effective date of appointment
Date Order was signed
Type of duty and time period to be preformed
Special Instructions
Office where duty is to be performed
Acknowledgement of the appointment
INSTRUCTOR NOTE: Show Slide #8, Cashier Letter of Appointment
e. The letter of appointment shall be issued in an original and two copies and shall contain:
(1) Name.
(2) Rank or grade of the cashier.
(3) Office where duties are to be performed.
(4) Description of duties or job description to be performed.
(5) Effective date of the appointment.
(6) Acknowledgement of acceptance of the appointment and the statement. 8

9. CASHIER LETTER OF APPOINTMENT (CONT)
The appointment letter must have the following statement:
“I acknowledge that I am strictly liable to the United States for all public funds under my control.”
The original letter will be delivered to the cashier, one will be placed in the office where the duty will be performed, and a last copy to the appointing DO or deputy.
INSTRUCTOR NOTE: Show Slide #9, Cashier Letter of Appointment
“I acknowledge that I am strictly liable to the United States for all public funds under my control”
(7) A statement that the individual has been counseled as to the pecuniary liability and has been given written operating instructions.
f. Distribution. The original of the acknowledged letter of appointment shall be delivered to the cashier; a copy to the office where duties are performed; and a copy to the appointing DO or deputy. 9

10. SAMPLE LETTER OF APPOINTMENT 10 OFFICE SYMBOL (MARKS) DATE
MEMORANDUM FOR (1)
SUBJECT: Appointment as Paying Agent
1. Effective ( 2 ) , you are appointed as a paying agent (3) , Commander, 115th FINANCE BATTALION, 10th Corps. The maximum amount you can be advanced is $ (4 ) .
2. Authority: Volume 5, DoDFMR (DOD R), paragraph
3. Purpose: To make $50.00 soldier combat payments for (unit)
4. Period: (5)
5. Special Instructions: You will not entrust/advance your currency to others for any purpose or reason. You will familiarize yourself with FM 1-06, Financial Management Operations, especially Appendix C, Paying Agents. Upon receipt of the finance commander’s instructions, you will read and discuss them with the finance personnel so that you fully understand your responsibilities and liabilities before you depart the finance unit. You will at all times properly protect your currency advance and paid vouchers as outlined in your instructions and IAW Volume 5, DoDFMR, Disbursing Policy and Procedures (DOD R). You will properly identify all individuals you pay. You will immediately notify the finance commander of any discrepancies as soon as detected. You will turn in currency and paid vouchers to the finance unit immediately upon completion of your mission. (6)
6. I acknowledge that I am strictly liable to the United States for all public funds under my control_(7).
(8)__ (9)__
APPOINTING OFFICER AGENT NAME
LTC, IN RANK
COMMANDING
INSTRUCTOR NOTE: Show Slide #10, Sample Letter of Appointment.
NOTE: See HO page 1 for specifications of numbered blocks. 10

11. CASHIER RESTRICTIONS Sign checks
CASHIERS CANNOT:
Sign checks
Accept checks drawn in the name of the DO or deputy agent
Prepare billing documents and make collections for these same items
Prepare vouchers that will be paid later by the cashier
INSTRUCTOR NOTE: Show Slide #11, Cashier Restrictions
g. Restrictions. A cashier is not authorized to:
(1) Sign checks.
(2) Accept checks drawn (and endorsed to the cashier) in the name of the DO or disbursing agent to procure cash and disburse for any purpose.
(3) Prepare billing documents and make collections for these same items. This restriction also applies to agents performing cashier duties.
(4) Prepare vouchers that will be paid later by the cashier.
(5) Prepare vouchers on those days when cashier functions are performed.
(6) Prepare DO accountability reports, where practical. If the cashier must prepare DO accountability reports, the DO or deputy (or disbursing agent) shall personally review the reports.
h. Letter of Termination. The DO or disbursing agent, as applicable, shall issue a letter of termination to the individual when the DO or agent is relieved or when the individual cashier’s duties are terminated.
Prepare vouchers on those days when cashier functions are performed
Prepare DO accountability reports 11

12. DISBURSING TERMS Disbursement Collection Accommodation Exchange
Negotiable Instruments
Check for Cash (CC)
Uncollectible Check (UC)
INSTRUCTOR NOTE: Show Slide #12, Disbursing Terms
INSTRUCTOR NOTE: Refer students to page 3 of HO.
i. 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.
(1) Disbursement: A disbursement is money paid to a vendor, DOD civilian, or a Soldier for goods furnished, services rendered, or as an entitlement. A disbursement deducts funds from your cash withholding and consequently decreases total cash accountability.
(2) Collection: A collection is an acquisition of money that is 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.
(3) 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.
(4) Negotiable Instrument: One of a variety of items used to disburse or receive cash. This can be a personal check, U.S. Treasury check, corporate check, bank draft, money order, traveler’s check, food stamps, or military payment certificates.
(5) 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 resembles writing a personal check out to “Cash”.
(6) Uncollectible Check (UC): A check which has been returned by a bank due to insufficient funds in the presenter’s account. 12

13. Check On Learning INSTRUCTOR NOTE: Show Slide #13, Check on Learning
INSTRUCTOR NOTE: Conduct a check on learning and summarize the learning activity.
Q: What is a disbursement?
A: A disbursement is money paid to a vendor, DOD civilian, or a Soldier for goods furnished, services rendered, or as an entitlement.
Q: What is a collection?
A: A collection is an acquisition of money due the U.S. by a soldier, DoD civilian, or a vendor.
Q: What are the three cashier responsibilities?
A: disbursing, collecting, and accounting for cash.

14. DISBURSING FORMS Advance/Return Forms Collection Vouchers
Disbursement Vouchers
Misc. Disbursing Forms
Other Disbursing Forms
2.Learning Step / Activity 2. Identify Advance / Return Documents
Method of Instruction: Conference / Discussion
Instructor to Student Ratio:1:25
Time of Instruction:1 hr 10 mins
Media: Large Group Instruction
INSTRUCTOR NOTE: Show Slide # 14 Disbursing Forms.
a. Disbursing Forms: Some of the more common forms used throughout the Disbursing Section are Advance and
Return Document Collection Vouchers, Disbursement Vouchers, MISC Disbursement forms, and Other disbursement
forms. Becoming familiar with them is necessary in order to maintain proper accountability. 14

15. ADVANCE/ RETURN FORMS DD Form 1081 Internal Receipt for Cash
INSTRUCTOR NOTE: Show Slide # 15 Advance/Return Forms. DD 1081 form will show then click again and you will see the Internal Receipt for Cash form.
b. Advance/Return Documents. These documents are used to properly account for the transfer of funds (i.e., U.S. currency, foreign currency) and negotiable instruments between the DO and agents or between agents.

16. DD FORM 1081 Disbursing Officer Information Agent Officer
LARRY SMITH
LTC, FC, DO
23RD FINANCE BATTALION
APO, AE 09808
DSSN:1111
PFC JANE DOE
23RD FINANCE BATTALION
APO, AE 09808
X-6628
Agent Officer
(Cashier) Information
INSTRUCTOR NOTE: Show Slide # 16, DD Form 1081 – Statement of Agent Officer’s Account. Click two times to show the DO information and the Cashier Information on the form.
(1) DD Form 1081, Statement of Agent Officer’s Account. This form is initiated when funds or negotiable instruments are advanced or returned to or from the DO and any agent officer (deputies, agents, cashiers, paying agents, and collection agents). See Page 1 of the Document Training Aid for sample form and pgs 4-6 of DoDFMR Vol 5 Extract for instructions on filling out the form. 16

17. DD FORM 1081 ON ADVANCE 17 PFC JANE DOE LARRY SMITH 000-45-2877
LTC, FC, DO
23RD FINANCE BATTALION
APO, AE 09808
DSSN:1111
PFC JANE DOE
23RD FINANCE BATTALION
APO, AE 09808
X-6628
INSTRUCTOR NOTE: Show Slide # 16 DD Form 1081 for Advance. This slide has several different parts; you will need to advance the slide to see each part separately.
NOTE: Steps for filling out the DD Form 1081 for an Advance/Return can be found in the Disbursing Operations DoDFMR Volume 5 Extract on pages
(a) Preparation of DD Form 1081 by DO. The DO shall prepare a DD Form 1081 in original and 2 copies to account for an advance of funds to an agent officer.
·Disbursing Officer Data: The identification of the Disbursing Officer shall be entered in this block.
·Agent Officer Data: The identification of the Agent/Cashier shall be entered in this block.
·Transactions Section: This section is broken down into lines and columns. Fill out each line and section that applies for the Advance/Return being made.
INSTRUCTOR NOTE: Click next to display the box for Line 1.
Line 1 column C: In the Beginning Balance column, enter the balance in the agent officer’s account before the current advance of funds. This amount should be the same as the amount shown on line 17 of the last Daily Agent Accountability Summary, (DD Form 2665) submitted by the agent and line 12 of the last DD Form 1081 submitted by the agent.
INSTRUCTOR NOTE: Click next three times to display each box for 2-4.
Lines 2 through 4: In the Increase column, enter on the appropriate line the amount of currency included in the current advance.
INSTRUCTOR NOTE: Click next to display box 5 and 6.
Lines 5 & 6: These lines are grayed out because they are only used on returns.
INSTRUCTOR NOTE: Click next three times to display boxes 7A-7C.
Line 7A, 7B, and 7C: In the Increase column, enter the amount of Treasury checks and/or any other negotiable instruments included in the advance. If space permits, enter the check number(s) on the corresponding line. If more space is required, list the check numbers on the reverse of the form.
Line 8: Leave blank. This line is not used on an advance of funds.
INSTRUCTOR NOTE: Click next to display box 9.
Line 9: In the Increase column, enter the dollar value of incorrect vouchers returned to the agent officer. The return of incorrect vouchers to an agent officer shall be considered as funds advanced.
INSTRUCTOR NOTE: Click next to display box 10 and 11.
Lines 10 and 11: In the Transactions column, enter an appropriate identification of items other than those described in line 8 above that are included in the advance of funds. Enter the amount of such items in the Increase column.
INSTRUCTOR NOTE: Click next to display box 12.
Line 12 column C. In the Beginning Balance column, enter the grand total of the amount entered on line 1column C plus the total of the amounts entered in the Increase column on lines 2 through 11. This grand total represents the balance in the agent officer’s account as a result of the advance. 17

18. DD FORM 1081 ON ADVANCE Agent Officer (Cashier) -”X” On Advance
STATEMENTS X
Cashier
“Date”
Agent Officer
(Cashier)
-”X” On Advance
Date
Sign X
Disbursing Officer
“Date”
-”X” On Advance
Date
Sign
INSTRUCTOR NOTE: Show Slide # 18 DD Form 1081 on Advance (Signatures). This slide has several different parts; you will need to advance the slide to see each part separately.
·Statements.
INSTRUCTOR NOTE: Click next to show Disbursing Officer signature.
- Disbursing Officer. The DO shall place an "X" in the box provided opposite the “On Advance” statement to indicate that the form is to account for an advance of funds to the agent officer and shall complete the Date and Signature blocks to authenticate the statement opposite the box checked. The signed original and duplicate of the form, together with the funds, shall be delivered to the agent officer. The triplicate copy shall be retained by the DO pending return of the signed original by the agent officer.
INSTRUCTOR NOTE: Click next to show Agent Officer’s (Cashier) signature.
Agent Officer. The agent officer shall verify that the items received are in agreement with the amounts stated on DD Form The agent officer shall then place an "X" in the box provided opposite the agent officer's “On Advance” statement and shall complete the Date and Signature blocks to authenticate the statement shown opposite the box checked. The original DD Form 1081 shall be returned to the DO as a receipt for the funds. The duplicate copy shall be retained by the agent officer. 18

19. DD FORM 1081 ON RETURN 19 19 PFC JANE DOE LARRY SMITH 000-45-2877
LTC, FC, DO
23RD FINANCE BATTALION
APO, AE 09808
DSSN:1111
PFC JANE DOE
23RD FINANCE BATTALION
APO, AE 09808
X-6628 19
INSTRUCTOR NOTE: Show Slide # 19 DD Form 1081 on Return (decrease column). This slide has several different parts; you will need to advance the slide to see each part separately.
INSTRUCTOR NOTE: Refer students to pages of the Extract as you go through the steps.
(b) Preparation of DD Form 1081 by Agent Officer. The agent officer shall prepare a DD Form 1081 in original and 2 copies to account for a return of funds and/or cash vouchers to the DO. The identification of the DO and that of the agent officer shall be entered in the blocks provided for this purpose.
·Disbursing Officer Data: The identification of the Disbursing Officer shall be entered in this block.
·Agent Officer Data: The identification of the Agent/Cashier shall be entered in this block.
·Transactions Section: This section is broken down into lines and columns. Fill out each line and section that applies for the Advance/Return being made.
INSTRUCTOR NOTE: Click next to show each line of the form filled out.
Line 1 column C: In the BEGINNING BALANCE column, enter the balance in the agent officer’s account after the current advance of funds. This amount should be the same as the amount shown on line 12 of the last DD Form 1081 given to the agent after the advance.
NOTE: On a Return a NEW DD Form 1081 should be utilized.
Lines 2 through 4: In the DECREASE column, enter on the appropriate line the amount of currency included in the return.
Line 5: In the INCREASE column, enter the amount of collections made by the agent officer in the form of cash or negotiable instruments.
Line 6: In the DECREASE column, enter the amount of deposits (SF 215) made by the agent officer to the credit of the Treasury Department over the DSSN of the DO.
Line 7A, 7B, and 7C: In the DECREASE column, enter the amount of Treasury checks and/or any other negotiable instruments being returned to the DO. (Items previously advanced by the DO, but not used).
Line 8: In the DECREASE column, enter the amount of vouchers paid in cash by the agent officer and included in the return.
Line 9: Leave blank. This line is not used by agent officers on return of funds and/or cash vouchers to the DO.
Lines 10 and 11: In the TRANSACTIONS column, enter an appropriate identification of items other than those described in line 8 above that are included in the return. Enter the amount of such items in the Decrease column.
Line 12: In the BEGINNING BALANCE column, enter the total of the amount entered on line 1 plus the total of the amounts entered in the INCREASE column on lines 2 through 11. In the ENDING BALANCE column, enter the grand total of the amount entered in the INCREASE column of this line minus the total of the amounts entered in the DECREASE column on lines 2 through 11. This grand total represents the balance in the agent officer’s account as a result of the return. 19

20. DD FORM 1081 ON RETURN Agent Officer (Cashier) -”X” On Return
STATEMENTS X
Cashier
“Date”
Agent Officer
(Cashier)
-”X” On Return
Date
Sign X
Disbursing Officer
“Date”
-”X” On Return
Date
Sign
INSTRUCTOR NOTE: Show Slide # 20 DD Form 1081 on Return (signatures). This slide has several different parts; you will need to advance the slide to see each part separately.
·Statements.
INSTRUCTOR NOTE: Click next to display the Agent Officer’s (Cashier‘s) signature.
- Agent Officer. The agent officer shall place an "X" in the box provided opposite the agent officer’s “On Return” statement to indicate that the form is prepared to account for the return of funds and/or cash vouchers to the DO and shall complete the Date and Signature blocks to authenticate the statement shown opposite the box checked. The signed original and duplicate of the DD Form 1081, with the funds and/or cash vouchers, shall be delivered to the DO. The triplicate copy shall be retained by the agent officer pending return of the signed duplicate by the DO.
INSTRUCTOR NOTE: Click next to display the Disbursing Officer’s signature.
- Disbursing Officer. The DO shall verify that the amounts reported on the DD Form 1081 are in agreement with the items received and shall then place an "X" in the box provided opposite the “On Return” statement. The DO shall complete the Date and Signature blocks to authenticate the statement opposite the box checked. The signed duplicate of the form shall be returned to the agent officer as a receipt for the items turned in. The original of the form shall be retained by the DO.
Internal Receipt for Cash. This is a locally designed document. It is initiated when funds or negotiable instruments are advanced or returned. All funds are listed by denomination. It is used in conjunction with the DD Form See Page 2 of the Document Training Aid for sample form. 20

21. INTERNAL RECEIPT FOR CASH
Today’s Date
Cashier’s Name
Disbursing Officer’s Name
Amount and type of US Currency
Amount and type of Foreign Currency
INSTRUCTOR NOTE: Show Slide # 21 Internal Receipt for Cash.
(2) Preparing the Internal Receipt for Cash.
INSTRUCTOR NOTE: Refer students to pages 3-4 of Disbursing Handout.
INSTRUCTOR NOTE: Click next to display each Block.
(a) Block 1. DATE: Enter the date of action.
(b) Block 2. TO: Line through the action that DOES NOT apply and enter the name of the person who is receiving the items.
(c) Block 3. FROM: Enter the name of the person who is giving the items.
(d) Block 4. US DOLLARS: Enter the dollar amount of each type of bill/coin received and enter the total of all items at the bottom.
(e) Block 5. FOREIGN CURRENCY (FC): Enter the amounts the same way as for US Dollars. At the bottom annotate the total FC and US DOLLAR amount.
(f) Block 6. NEG INST and OTHER: Enter the type of item (i.e. Treasury Check) in the first column and the value of the item (i.e. $500.00) in the second column.
(g) Block 7. Both individuals sign the form at the bottom.
(h) Disposition of the completed form. Each person retains one copy of the signed form. For advances the DO keeps the original and for returns the cashier keeps the original.
INSTRUCTOR NOTE: The Internal Receipt for Cash is filled out the same way for both an advance and return of funds.
Amount and type of Negotiable Instruments
Disbursing Officer’s Name
Cashier’s Name 21

22. Check On Learning INSTRUCTOR NOTE: Show Slide #22, Check on Learning
INSTRUCTOR NOTE: Conduct a check on learning and summarize the learning activity.
Question: Who fills out the DD1081 for an advance?
Answer: The DO.
Question: Who creates the Internal Receipt for Cash?
Answer: It is a locally designed form.
Question: What does the Ending Balance in line 12 of the 1081 represent?
Answer: The balance in the agent officer’s account after the return.
Question: Who signs the 1081 for an advance?
Answer: Both the DO and the agent officer.
3.Learning Step / Activity 3. Practical Exercise A (DD 1081)
Method of Instruction: Practical Exercise (Performance)
Instructor to Student Ratio:1:25
Time of Instruction:30 mins
Media: Large Group Instruction

23. COLLECTION VOUCHERS SF 1098 DD FORM 707 DD Form 1131
4. Learning Step / Activity 4. Identify Collection Vouchers
Method of Instruction: Conference / Discussion
Instructor to Student Ratio:1:25
Time of Instruction:1 hr 10 mins
Media: Large Group Instruction
INSTRUCTOR NOTE: Show Slide # 23 Collection Vouchers. Advance the slide to show each form as you discuss it in detail.
Refer students to pages 3-7 of the DTA and pages 4-5 of the HO.
a. Collection Vouchers. A properly prepared collection voucher gives DOs’ or their agents’ authority to collect moneys due the U.S. It is imperative that they contain complete and accurate data. Some of the more common collection vouchers are as follows: See pages 3-7 of DTA for sample forms.
(1) DD Form 707, Report of Deposits. This form is utilized by dining facilities when a cash turn-in is made.
(2) 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.
(3) 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 reevaluation is realized.

24. COLLECTION VOUCHERS REQUIRED DATA Accounting Classification
Amount to be Collected
Signature
Voucher Number and Date
Remitter
INSTRUCTOR NOTE: Show Slide # 24 Collection Voucher Required Data.
b. Collection Voucher Data. All collection vouchers must contain the following minimum essential data:
(1) Accounting Classification. Each collection shall be coded with a complete accounting classification and country code (when applicable). More than one accounting classification may be charged on the same voucher. Entries in accounting records are always in U.S. dollars (i.e., on foreign currency collections, the amount of foreign currency and the conversion rate to U.S. dollars must be cited).
(2) Amount to be collected. The total amount to be collected must be shown in the total block on the collection voucher. The amount cannot be changed or altered in any way.
(3) Signature. A certifying officer’s signature must be in the DO’s signature block (verify this signature against the DD Form 577, Signature Card).
(4) Voucher Number and Date. The date of preparation and the voucher number must be in the blocks provided on the collection voucher.
(5) Remitter. The correct remitter, either an individual or an organization, must be in the space provided. In the case of an individual Soldier, the correct Social Security Number (SSN) must be cited.

25. Check On Learning INSTRUCTOR NOTE: Show Slide# 25, Check on Learning
INSTRUCTOR NOTE: Conduct a check on learning and summarize the learning activity.
Question: What happens to your accountability when you accept a collection voucher?
Answer: Your accountability increases.
Question: What are the form numbers of the Collection vouchers we have discussed?
Answer: The SF 1098, DD form 707, and DD 1131.
Question: What form is used to track an increase in the value of Foreign Currency?
Answer: DD 1131.
5. Learning Step / Activity 5. Practical Exercise B (DD 1081)
Method of Instruction: Practical Exercise (Performance)
Instructor to Student Ratio:1:25
Time of Instruction:30 mins
Media: Large Group Instruction

26. DISBURSEMENT VOUCHERS
1. TYPE OF PAYMENT (Check one)
PA (ADVANCE)
PM (BONUS/RRB)
PC (CASUAL)
PQ (SEPARATE)
PJ (CONT/PAY)
PQ (REENLIST)
PX (PARTIAL)
OTHER (LIST TYPE)
PL (BONUS/SRB)
2. SOCIAL SECURITY NO
4. PERMANENT PARTY STATION ADDRESS
PAYMENT AUTHORIZATION (JUMPS)
For use of this form see AR ; the proponent agency is ASA (FM)
3. NAME (Last, First, Middle)
PAID BY
10. VOUCHER DATE (YYMMDD)
11. AGENCY CODE
5. SPECIAL PAYMENT INSTRUCTIONS
7. CHECK ADDRESS ( if applicable)
8. PCS ACTIONS
PAYMENT POSTED TO DA FORM 2356
MEMBER NOT IN POSSESSION OF PCS PACKAGE
17. PREPARED BY (Signature/Date)
RECEIPT OF AMOUNT SHOWN PAID IS ACKNOWLEDGED
18. SIGNATURE OF PAYEE
19. DATE
20. APPROVED BY (Signature/Date)
16. PAYROLL NUMBER
15b NUMBER OF MONTHS REPAYMENT
15a NUMBER OF MONTHS ADVANCE
12. VOUCHER NUMBER
13. AMOUNT PAID
14 CLEAR ACCOUNT ID (Check one)
15. ADVANCE PAY CATEGORY (if applicable)
OFFICER
ENLISTED
9. REMARKS
6. MEMBER CERTIFICATION (Check appropriate item)
I have received _______previous casual payments
during this reassignment, TDY, or authorized leave
under Order No.__________.
To the best of my knowledge, all payments I have
received have been deducted from my pay account
and all leave I have taken has been posted against
my leave balance. I understand that the final payment
made to me on my separation form active service may
be adjusted by central site. This adjustment would be
based on a detailed computation of all valid transactions
affecting my pay account. I have also been informed
that my final leave and earnings statement will show
any adjustments that are known on my computation date.
DA FORM 7003, JUL 91
DA Form 7003
6.Learning Step / Activity 6. Identify Disbursement Documents
Method of Instruction: Conference / Discussion
Instructor to Student Ratio:1:25
Time of Instruction:1 hr 10 mins
Media: Large Group Instruction
INSTRUCTOR NOTE: Show Slide # 26, Disbursing Vouchers.
INSTRUCTOR NOTE: Advancing the slide will show each document individually. Refer Students to pages 8-12 of the DTA and page 5 of the HO.
a. Disbursement Vouchers. A properly prepared disbursement voucher gives DOs or their agent’s authority to make payment of a government obligation. It is imperative that the vouchers contain complete and accurate data. Some of the more common disbursement vouchers are as follows:
(1) DA Form 7003, Payment Authorization. This form is used for all advance, casual, continuation, partial, bonus, separation, and reenlistment payments.

27. DD Form 1351-2 INSTRUCTOR NOTE: Show Slide # 27, Disbursing Vouchers.
(2) DD Form , Travel Settlement Voucher. This form is used to make payments to individuals for official travel performed.

28. DD Form 1351 INSTRUCTOR NOTE: Show Slide # 28, Disbursing Vouchers.
(3) 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.

29. DD Form 1351-6 INSTRUCTOR NOTE: Show Slide # 29, Disbursing Vouchers.
(4) DD Form , Multiple Payment Listing. This form is used to record multiple payments to service members, vendors, and DOD Civilians. Although it can be used for a variety of payments, it is mainly used to record casual payments paid to service members during contingency operations.

30. SF 1049 INSTRUCTOR NOTE: Show Slide # 30, Disbursing Vouchers.
(5) SF 1049, Public Voucher for Refunds. This form is used to refund overpayments made to the government by individuals or organizations.

31. SF 1034 INSTRUCTOR NOTE: Show Slide # 31, Disbursing Vouchers.
(6) 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.

32. DISBURSEMENT VOUCHERS
REQUIRED DATA
Voucher Heading and Data
Accounting Classification
Amount to be Disbursed
Method of Disbursement
Payee
Signatures
INSTRUCTOR NOTE: Show Slide # 32 Disbursing Voucher data.
b. Disbursement Voucher Data. All disbursement vouchers must contain the following minimum essential data:
(1) Voucher Heading and Date. This area includes the complete name and mailing address of the paying office, the date of preparation, the voucher number, and the information required in the “Paid By” block.
(2) Accounting Classification. Each payment shall be coded with a complete accounting classification and country code (when applicable). More than one accounting classification may be charged on the same voucher. Entries in accounting records are always in U.S. dollars (i.e., on foreign currency disbursements, the amount of foreign currency and the conversion rate to U.S. dollars must be cited).
(3) Amount to be disbursed. The total amount to be disbursed must be shown in the correct block on the disbursement voucher. The amount cannot be changed or altered in any way.
(4) Method of Disbursement. In the space provided on the voucher, annotation as to whether the disbursement was made by Electronic Fund Transfer (EFT), Treasury check, cash, or as a voucher for transfer.
(5) Payee. The correct payee, either an individual or an organization, must be in the space provided. In the case of an individual, the correct Social Security Number (SSN) must be cited.
(6) Signatures. A certifying officer’s signature must be in the approved for payment block (verify this signature against the DD Form 577, Signature Card). The payee must sign the voucher in the presence of the disburser prior to payment being made (verify this signature against the payee’s identification card).

33. MISC. DISBURSING FORMS
INSTRUCTOR NOTE: Show Slide # 33 MISC Disbursing Forms.
Refer Students to pages of the DTA and page 6 of the HO.
 c. Miscellaneous Disbursement Forms: There are miscellaneous forms that may be used in the disbursing office. Most of these forms are locally generated forms which help the DO and cashiers in the daily operations of their duties.
(1) Internal Receipt for Cash: As we discussed earlier, this is one of the most used miscellaneous forms in the disbursing office. It can be used as either a collection (advance) or a disbursement (return) form.
(2) Application for a Treasury Check: This form is used when a customer requests to have a Treasury Check printed for them. They must request the check in advance (usually the day prior to being issued) by completing the form. The DO will use this form to print the check. The cashier will be advanced the TC on a DD Form 1081 and an Internal Receipt for Cash at the time the customer picks up the check. When the check is picked up, the customer signs the application acknowledging receipt of the check. The DO retains the application form for his/her records. 33

34. Check On Learning INSTRUCTOR NOTE: Show Slide # 34, Check on Learning
INSTRUCTOR NOTE: Conduct a check on learning and summarize the learning activity.
Question: What form is used to make casual payments?
Answer: DD 7003.
Question: What form is used to pay a travel advance?
Answer: DD 1351.
Question: At a minimum, what data is required on disbursement vouchers?
Answer: Heading and Date, Acct Class, Amount, Method of disbursement, Payee, and Signatures.
Question: Who must sign the disbursement voucher?
Answer: The certifying officer and the payee.
Question: When is an Internal Receipt for Cash used as a disbursement form?
Answer: When doing a return.

35. OTHER DISBURSING FORMS
DD Form 2664
Method of Instruction: Conference / Discussion
7.Learning Step / Activity 7. Prepare the DD Form 2664
Instructor to Student Ratio:1:25
Time of Instruction:2 hrs
Media:Large Group Instruction
INSTRUCTOR NOTE: Show Slide # 35, Other Disbursing Forms (DD 2664); Refer students to pages 6-7 of HO.
Other Disbursing Forms. There are a few other forms used to account for disbursing office transactions. They are the OF 1017-G, Journal Voucher, SF 215 Deposit Ticket, DD Form 2664 Currency Exchange Record, DD Form 2665 Work Sheet, and the DD Form 2665 Daily Agent Accountability Summary.
a. 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.
b. SF 215, Deposit Ticket. The Deposit Ticket is used when depositing funds (e.g. cash, negotiable instruments) for credit to the DO’s account.
c. DD Form 2664, “Currency Exchange Record.” All cashiers/agents who exchange different types of currencies and negotiable instruments (i.e., personal check for U.S. currency) 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.
NOTE: The DD Form 2664 is also used in the Deployable Disbursing System (DDS). Since DDS is a computer based system which can keep track of more information, the printed copy of the form will be different when used with DDS verses filling it out manually. We will look at the DDS version of the form in the DDS Lesson.
Preparation of the DD Form 2664 “Currency Exchange Record”
Block 1 = Input the DO’s name and rank.
Block 2 = Input the exchange rate for foreign currency.
Block 3 = Input the Business date in (YYYYMMDD) format.
Block 4 = Input the DSSN/ADSN for your unit.
Block 5 = Input cashier’s name and rank.
Block 6 = This block is used to record data on exchange items received from the customer also known as “Incoming By Exchange.” It is divided into 4 sections “a-c” represents the type and amount of an item. Section “d” is the total incoming from an individual customer. When entering items in section “a” Neg. Inst., you need to record the type of item and the dollar value (i.e. PC/$60.00).
INSTRUCTOR NOTE: The abbreviations used for Negotiable Instrument Items are listed below.
TC = Treasury Check
PC = Personal Check
MO = Money Order
TVC = Travelers Check
Block 7 = this block is used to record data on exchange items given to the customer also known as “Outgoing By Exchange.” It is used the same way block 6 is used; however, the sections are set up in a different way. Currencies are listed in sections “a&b” and Neg. Inst. are listed in section “c” you need to list them just as you do in Block 6 Section a., totals are still entered in section “d”. 35

36. 36 1 1 20**1001 6348 RAY F. COLLINS, CPT, DO 2 FC = $1.00
Cashier (YOU)
INCOMING BY EXCHANGE
OUTGOING BY EXCHANGE
NEG INST
PC/60.00
60.00
120
60.00
NAME….SSN…SIGNATURE
TC/40.00
40.00 80
40.00
NAME….SSN…SIGNATURE
325.00
325.00
TC/325.00
325.00
NAME….SSN…SIGNATURE
90.00
90.00
180
90.00
NAME….SSN…SIGNATURE
NAME….SSN…SIGNATURE
40.00
40.00 80
40.00
643.00
643.00
1286
643.00
NAME….SSN…SIGNATURE
1746/2=873.00
325.00
100.00
INSTRUCTOR NOTE: Show Slide # 36 Completed DD Form 2664.
Refer students to page 17 of the DTA and pages 6-7 of HO.
Instructor Note: Use the following examples of exchange transactions to explain to the students how they would fill out blocks 6 & 7 for a transaction. The transactions coincide with viewgraph #27.
Example 1: A customer writes a personal check (PC) for $60.00 and wishes to exchange it for foreign currency. In block:
6a = Write “PC/60.00”
6b = Blank
6c = Blank
6d = Write “60.00”
7a = Blank
7b = Write “120.00” (Foreign amount)
7c = Blank
7d = Write “60.00” (U.S. Equivalent)
Example 2: A customer brings in a treasury check (TC) for $40.00 and wishes to exchange it for foreign currency. In Block:
6a = Write “TC/$40.00”
6c = Block
6d = Write “40.00”
7b = Write “80.00” (Foreign amount)
7d = Write “40.00” (U.S. Equivalent)
Example 3: A customer requests a treasury check (TC) be printed for them for $ They are paying for the TC with U.S. Currency. (All required paperwork has been completed). In Block:
6a = Blank
6b = Write “325.00”
6d = Write “325.00”
7b = Blank
7c = Write “TC/325.00”
7b = Write “325.00”
Block 8 = In this block PRINT the customer’s name and SSN and have the customer sign their “Payroll Signature.”
NOTE: In order for this form to balance the TOTAL sections of both blocks 6 & 7 MUST be equal.
To total the form, add the sections down and then across. If the total of sections a-c equals the total for section d, then the block balances. If the totals in section d of blocks 6 & 7 equal then the form is in balance.
NOTE: When totaling this form the US amounts are used. When you total your FC Column convert it to US Dollars before totaling the section.
NOTE: For multiple forms total each page separately then add the page totals for a grand total, write the grand totals on the LAST page under the page totals.
Incoming (BLK 6d) and
Outgoing (BLK 7d) MUST be
equal in order to balance. 36

37. Check On Learning INSTRUCTOR NOTE: Show Slide# 37, Check on Learning
INSTRUCTOR NOTE: Conduct a check on learning and summarize the learning activity.
Question: What is the purpose of the DD Form 2664?
Answer: It accounts for all exchanges transaction done.
Question: Which block of the DD 2664 gives you the exchange rate?
Answer: Block 2.
Question: What Negotiable Instruments abbreviation is used for Treasure Checks?
Answer: TC.
Question: When is a cashier required to prepare a DD Form 2664?
Answer: Daily when exchange transactions are done.

38. DD FORM 2665
WORKSHEET
PART 1
8.Learning Step / Activity 8. Prepare DD Form 2665 Worksheet
Method of Instruction:Practical Exercise (Performance)
Instructor to Student Ratio:1:25
Time of Instruction:2 hrs
Media: Large Group Instruction
INSTRUCTOR NOTE: Show Slide # 38, DD 2665 Worksheet Part 1.
 The Daily Agent Accountability Summary Worksheet (DD Form 2665W): The work sheet is used to help the cashier/agent correctly prepare the DD Form It allows the cashier/agent to balance prior to filling out the DD Form The form is divided into 3 parts which track Collections, Disbursements and Exchanges. It also accounts for the Beginning and Ending Balances as well as advances and returns. This allows for ease in filling in the DD Form Preparation of the DD Form 2665 Worksheet.
INSTRUCTOR NOTE: Refer Students to pages 7-8 of HO and page 20 of DTA.
a. PART 1: The first part of this form covers the beginning balances, vault advances, collections and gross accountability.
(1) Date: Enter the business date here.
(2) Beginning Balance: Enter the beginning balances from the previous day’s DD Form Add the amounts across and enter under TOTALS column of the form.
(3) Vault Advances: Enter ALL vault advances received during the business day. Enter each advance amount individually. Separate those by US Currency, Foreign Currency and NI (list each NI by type and amount).
(4) Vault Advance Totals: Add (down) ALL advances received. Add the amounts across and enter under TOTALS column of the form.
(5) Collections: Enter the amount of each collection received. List them individually by currency or NI type.
Collections Total: Add (down) ALL collections received. Add the amounts across and enter under TOTALS column of the form.
(7) Gross Accountability: Use the formula listed above the title to calculate the Gross Accountability. Add down and
enter the total for each column. Then add across and enter the amount under the TOTALS column.
BB + VA + CO = GA
BB = Beginning Balance
VA = Vault Advance Total
+CO = Collections total
Gross Accountability 38

39. DD FORM 2665
WORKSHEET
PART 2
INSTRUCTOR NOTE: Show Slide # 39, DD 2665 Worksheet Part 2.
b. PART 2: The second part of this form covers Disbursements and Exchanges.
(1) Disbursements: Enter the amount of disbursement. List them individually by currency or NI type.
(2) Disbursements Totals: Add (down) ALL disbursements. Add the amounts across and enter under TOTALS column of the form.
(3) Incoming by Exchange(IC): Enter the figures from the DD Form(s) Use TOTALS from block 6 a – c for the amounts. If there are multiple pages list the totals from each page separately.
(4) IC Total: Add all IC exchanges. This should match the Grand Totals from the DD Form(s) 2664.
(5) Outgoing by Exchange (OG): Enter the figures from the DD Form(s) Use TOTALS from block 7 a – c for the amounts. If there are multiple pages list the totals from each page separately.
(6) OG Total: Add all OG exchanges. This should match the Grand Totals from . 39

40. DD FORM 2665
WORKSHEET
PART 3
INSTRUCTOR NOTE: Show Slide # 40, DD 2665 Worksheet Part 3.
c. PART 3: The last part of this form covers Accountability (ACCT) before Transfers, Vault Returns, and Ending Accountability.
(1) ACCT before Transfers: Use the formula listed above the title to calculate the ACCT before Transfers. Add down and enter the total for each column. Then add across and enter the amount under the TOTALS column.
GA – DISB + IC – OG = A/CBT
GA = Gross Accountability
DISB = Disbursements
+ IC = Incoming by Exchange
- OG = Outgoing by Exchange
=Accountability before Transfers
(2) Vault Returns: Enter the amount of the items returned to the DO the end of the business day.
(3) Vault Return Totals: Add (down) ALL vault returns. Add the amounts across and enter under TOTALS column of the form.
(4) Ending Accountability: Subtract the vault returns from the accountability before transfers to get the ending accountability. Add across and enter the figure in the TOTALS column.
INSTRUCTOR NOTE: Repeat steps a6, c1, and c3. Use the amounts from the TOTALS column to calculate the answers. If the ending accountability equals the amount from step c4 then the documents and the cashier are in balance.
d. Transfer the totals from the DD 2665 Worksheet the actual DD Use page 16 of the handout as a guide in transferring the figures.
  INSTRUCTOR NOTE: Conduct a check on learning and summarize the learning activity.
Question: What is the purpose of the DD 2665 Worksheet?
Answer: A tool to aid in balancing and filling out the DD 2665. 40

41. DD FORM 2665
Each cashier is required to prepare a DD Form 2665 Daily Agent Accounting Summary.
The DD Form 2665 is a stand-alone document that provides a complete picture of the cashier’s accountability from day to day.
All cashiers are required to submit the DD Form 2665 to the DO (or agent, if applicable) daily.
The DO (or agent) is required to balance all cashiers daily, using the DD Forms 2665 and 1081.
9.Learning Step / Activity 9. Prepare DD Form 2665 Statement of Agent Officer Accountability
Method of Instruction: Conference / Discussion
Instructor to Student Ratio:1:25
Time of Instruction:2 hrs
Media: Large Group Instruction
 INSTRUCTOR NOTE: Show Slide # 41 DD Form 2665 Overview. Refer students to pages 21 & 22 of the DTA and pages 8 & 9 of the HO.
Overview of the DD Form 2665, Daily Agent Accountability Summary.
a. General Information:
(1) 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 indelible ink.
(2) 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.
(3) 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 will be prepared for that portion of the business day following the turn-in.
(4) All deputies, agents, and cashiers are required to submit the DD Form 2665 to the DO (or agent, if applicable) daily. A Statement of Agent Officer’s Account (DD Form 1081) is submitted with the DD Form 2665 as a summary of all cash transactions, receipt for cash, and vouchers being turned in.
(5) The DO (or agent) is required to balance all deputies, agents, and cashiers daily, using the DD Forms 2665 and 1081. 41

42. DD FORM 2665, SECTION I
INSTRUCTOR NOTE: Show Slide # 42, DD Form 2665, Section I.
(6) The cashier is only required to fill out the front side (sections 1-3) of the DD Form The DO will combine the information from all cashiers and annotate it on the back side (Section 4) of his/her DD Form 2665.
b. Section I, Summary of Daily Accountability.
(1) 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).
(2) It also reflects both daily and cumulative balances to date since the last turn-in to the principal.
(3) 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. 42

43. DD FORM 2665, SECTION II
INSTRUCTOR NOTE: Show Slide # 43, DD Form 2665, Section II.
c. Section II, Distribution of Agent Accountability.
(1) This section shows the make-up of all the items for which the agent is accountable to the principal.
(2) It also records all items turned in to the principal. 43

44. DD FORM 2665, SECTION III
INSTRUCTOR NOTE: Show Slide # 44, DD Form 2665, Section III.
d. Section III, Location of Cash/Negotiable Instruments. This section shows the value of all accountable items and where they are located. 44

45. DD FORM 2665, SECTION I
INSTRUCTOR NOTE: Show Slide # 45, DD Form 2665, completed section I.
Inform students that for this lesson we will only discuss those lines of the DD Form 2665 that apply to cashiers.
Refer students to pages 9-12 of the HO.
e. Preparation of the DD Form 2665.
(1) Item 1, Date. Enter the business date for which the form is being prepared.
(2) Section I, Summary of Daily Accountability.
(a) 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.
(b) Line 2, Advances.
·Column b, Description. Enter the amount of advances received during the business day. Separate by cash (U.S. and foreign), pre-positioned 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.
(c) 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.
NOTE: Lines 4-7 are not used by the cashier. For Disbursing Officer use.
(d) Line 8, Total Increases. In both column c and d, enter the respective total of lines 2 through 7.
(e) Line 9, Gross Accountability. In both column c and d, enter the respective total of lines 1 and 8.
NOTE: Line 10 is not used by the cashier. For Disbursing Officer use.
(f) 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).
·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).
(g) 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).
(h) 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 d. Enter the same amount as that entered in column c.
(i) Line 14, Total Decreases. In both column c and d, enter the respective total of lines 10 through 13.
(j) Line 15, Accountability – Ending. In both column c and d, enter the respective difference derived by subtracting line 14 from line 9. 45

46. DD FORM 2665, SECTION II
INSTRUCTOR NOTE: Show Slide # 46, DD Form 2665, completed Section II. Refer students to pages of the HO.
(3) Section II, Distribution of Agent Accountability.
(a) General. This section outlines the distribution of all accountable items under the cashier or agent’s control.
·Column a, is the line number and column b describes the type of instrument in consideration.
·Column c, Accountability before Transfers. Enter the U.S. dollar value of all accountable items on hand before any transfers were completed.
·Column d, Return to Principal. Enter the U.S. dollar value of all accountable items returned to the principal.
·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.
NOTE: Column c should equal the total of columns d plus 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.
NOTE: Line 16 is not used by the cashier. For Disbursing Officer use.
NOTE: For column (a-e) instructions see General Information (paragraph c1a-f) as it pertains to each line (17-32).
(b) Line 17; Cash on Hand (U.S.). Enter the amount of U.S. currency on hand. For a cashier, the ending amount will equal the total of U. S. currency on hand at the end of the business day after returns to the principal.
(c) 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 c-e. Enter the U.S. dollar value of the foreign currency 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. A cashier will obtain this information from a count of actual foreign currency on hand.
NOTE: Line 19 is not used by the cashier. For Disbursing Officer use.
(d) 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, cashier’s 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.
(e) Line 21, Negotiable Instruments (Foreign). Enter the U.S. dollar value of all foreign negotiable 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.
(f) Line 22, Military Payment Certificates (MPC). Enter the value of MPC on hand. The cashier will obtain this information from a count of actual MPC on hand.
(g) Line 23, Paid Vouchers. Enter the value of paid disbursement vouchers on hand. Do not include Journal Vouchers (OF 1017-G) on this line.
NOTE: Lines are not used by the cashier. The Disbursing Officer fills these out.
(h) 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.
(i) 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.
(j) 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.
(k) 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. 46

47. DD FORM 2665, SECTION III
INSTRUCTOR NOTE: Show Slide # 47 DD Form 2665, completed Section III.
Refer students to pages of the HO.
(4) Section III, Location of Cash/Negotiable Instruments.
NOTE: Lines are not used by the cashier. They are filled out by the Disbursing Officer (33) and Deputy Disbursing Officer (34).
(a) 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.
NOTE: Line 36 is not used by the cashier. It would be used by an agent the DO has funded.
(b) Line 37, Totals. For all columns, enter the respective total of lines 33 through 36. The totals of all these columns must reconcile with the total attained by adding line 17 through 22 of Section II.
(5) Item 2, Name of Agent. The accountable agent must type or print his or her name in this space.
(6) Item 3, Address of Agent. The accountable agent must type or print his or her duty location (i.e., unit) in this space.
(7) 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. 47

48. Check On Learning INSTRUCTOR NOTE: Show Slide# 48, Check on Learning
INSTRUCTOR NOTE: Conduct a check on learning and summarize the learning activity.
Q: Who is required to prepare a DD Form 2665 on a daily basis?
A: Every deputy, agent, and cashier is required to prepare a DD Form 2665 daily.
Q: What is the DD Form 2665?
A: It is a prescribed daily accountability document. The form summarizes all transactions for each business day. It provides a complete picture of accountability from day to day.
Q: What does Section I of the DD Form 2665 tell you?
A: This section summarizes all transactions affecting cash accountability since the last turn-in to the principal.
10.Learning Step / Activity 10. Practical Exercise # 1
Method of Instruction: Practical Exercise (Performance)
Instructor to Student Ratio: 1:25
Time of Instruction: 1 hr 30 mins
Media: Large Group Instruction
INSTRUCTOR NOTE: Handout Practical Exercise # 1. Allow 1 hour for completion of the PE and 30 minutes for review.
INSTRUCTOR NOTE: Conduct a check on learning and summarize the PE learning activity.
Q: What minimum essential data must a collection voucher contain?
A: The minimum essential data is the accounting classification, amount collected, signature, voucher number, date, and remitter information.
Q: What form is used by dining facilities when a cash turn-in is made?
A: DD Form 707, Report of Deposits.
Q: What minimum essential data must a disbursement voucher contain?
A: The minimum essential data is the voucher heading and date, accounting classification, amount to be disbursed, method of disbursement, payee, and signatures.
Q: What form is used to record foreign currency exchange transactions?
A: DD Form 2664, Currency Exchange Record.
11. Learning Step / Activity 11. Practical Exercise # 2
Time of Instruction: 4 hrs
INSTRUCTOR NOTE: Handout Practical Exercise #2. Allow 3 hours for completion of the practical exercise, and 30 minutes for a review.
12.Learning Step / Activity 12. Practical Exercise # 3
INSTRUCTOR NOTE: Handout Practical Exercise #3. Allow 3 hours for completion of the practical exercise, and 30 minutes for a review.

49. TERMINAL LEARNING OBJECTIVE
ACTION: Perform Cashier Functions.
CONDITIONS: Given access to the DoDFMR Vol 5 and FM 1-06; a DD Form 1081, Statement of Agent Officer's Account; DD Form 2664, Currency Exchange Record; DD Form 2665, Daily Agent Accountability Summary worksheet; DD Form 2665, Daily Agent Accountability Summary; collection vouchers and disbursement documents; standard office supplies and equipment with awareness of Operational Environment (OE) variables and actors.
STANDARDS: With a minimum 75% accuracy, prepare a DD Form 1081, identify collection vouchers, identify disbursement documents, prepare a DD Form 2664, prepare a DD Form 2665 worksheet, and prepare a DD Form 2665.
SUMMARY: During this lesson, we have discussed the proper preparation of the DD Form 1081 Statement of Agent Officer Account and the DD Form 2665 Daily Agent Accountability Summary. We have covered identifying the necessary supporting documents, how the different types of transactions affect accountability, how to post the transactions to the Worksheet and the DD Form 2665, and how to balance the DD Form 2665.
INSTRUCTOR NOTE: Show Slide# 49 and Restate the Terminal Learning Objective.
ACTION: Perform Cashier Functions.
CONDITIONS: Given access to the DoDFMR Vol 5 and FM 1-06; a DD Form 1081, Statement of Agent Officer's Account; DD Form 2664, Currency Exchange Record; DD Form 2665, Daily Agent Accountability Summary worksheet; DD Form 2665, Daily Agent Accountability Summary; collection vouchers and disbursement documents; standard office supplies and equipment with awareness of Operational Environment (OE) variables and actors.
STANDARDS: With a minimum 75% accuracy, prepare a DD Form 1081, identify collection vouchers, identify disbursement documents, prepare a DD Form 2664, prepare a DD Form 2665 worksheet, and prepare a DD Form 2665.