1. Verify the Statement of Accountability (SF 1219)
Show Slide 1: Verify the Statement of Accountability (SF 1219)
Title: Prepare the Statement of Accountability (SF 1219)
References: DoDFMR R, Vol. 5, Chapter 19, FM 1-06, Financial Management Operations and DFAS-IN , The Army Management Structure.
Section I. Administrative Data
Academic Hours/Methods
02 hrs. / 00 min. DSL (large or small group discussion)
01 hrs. / 00 min. PE (practical exercise (Hands On)
00 hrs. / 00 min. Test
00 hrs. / 00 min. Test Review
00 hrs. / 00 min. Total Hours
Section II. Introduction:
Method of Instruction: DSL (large or small group discussion)
Facilitator's to Learner Ratio: 1:30
Time of Instruction: 00 hrs. / 05 min.
Media: PowerPoint Presentation
Facilitator's Material: Each primary Facilitator should possess a lesson plan, slide deck, course handouts, and practical exercise with answer key, and summary sheet containing DoDFMR R, Vol. 5, Chapter 19, FM 1-06, Financial Management Operations and DFAS-IN , The Army Management Structure.
Learner’s Material: Learners should possess course handouts, practical exercises, summary sheet containing DoDFMR R, Vol. 5, Chapter 19, FM 1-06, and DFAS-IN with access to Bb and standard classroom supplies.
Facilitator's Note: "All required references and technical manuals will be provided by the School House“
Motivator (Concrete Experience): Suppose you had a few thousand dollars and wanted to invest in the stock of a company. How would you go about researching the particular company that you want to invest in? You might start with the company’s prospectus and look at how they are managing the company’s money. With any organization, the financial statements are essential in validating how the company’s funds are being utilized. The financial department of a company is responsible for accounting to the shareholders through those financial statements. In the military, our shareholders are the tax payers and they expect us to be able to validate where the government’s money has been spent and to account for the funds entrusted to the finance officer. If we cannot account for those funds, then we are at risk of losing the funds entrusted to us. The Statement of Accountability (SF 1219) is the finance officer’s monthly financial statement. This statement tells the Defense Finance and Accounting Service how much cash and negotiable instruments you have on hand, how many checks you issue, and how much you deposit. They, in turn, are responsible for accounting for the government’s funds to our shareholders, the taxpayers. 

2. Terminal Learning Objective
Action: Prepare the Statement of Accountability (SF 1219)
Conditions: FM Leaders in a classroom environment working as a member of a small group, using doctrinal and administrative publications, self-study exercises, personal experiences, practical exercises, handouts, and discussion.
Standard: With at least 80% accuracy (70% for international learners) you must:
Ensure all subordinate agents have submitted current month transactions for reporting.
Finalize DD 2657 in DDS.
Review SF 1219 for correctness and ensure accountability is balanced.
Complete the heading.
Complete Section I – General statement of account.
Complete the certification
Complete Section II – Summary by symbol of check and deposit transactions with U.S. Treasury.
Show Slide 2: Terminal Learning Objective.
Facilitator Note: Read/State the TLO
Action: Prepare the Statement of Accountability (SF 1219)
Conditions: FM Leaders in a classroom environment working as a member of a small group, using doctrinal and administrative publications, self-study exercises, personal experiences, practical exercises, handouts, and discussion.
Standard: With at least 80% accuracy (70% for international learners) you must:
Ensure all subordinate agents have submitted current month transactions for reporting.
Finalize DD 2657 in DDS.
Review SF 1219 for correctness and ensure accountability is balanced.
Complete the heading.
Complete Section I – General statement of account.
Complete the certification
Complete Section II – Summary by symbol of check and deposit transactions with U.S. Treasury.
Safety Requirements: In a training environment, leaders must perform a risk assessment in accordance with DA PAM , Risk Management. Leaders will complete a DD Form 2977 DELIBERATE RISK ASSESSMENT WORKSHEET during the planning and completion of each task and sub-task by assessing mission, enemy, terrain and weather, troops and support available-time available and civil considerations (METT-TC). Local policies and procedures must be followed during times of increased heat category in order to avoid heat related injury. Consider the work/rest cycles and water replacement guidelines IAW TRADOC Regulation
Risk Assessment Level: Low.
Environmental Considerations: Environmental protection is not just the law but the right thing to do. It is a continual process and starts with deliberate planning. Always be alert to ways to protect our environment during training and missions. In doing so, you will contribute to the sustainment of our training resources while protecting people and the environment from harmful effects. Refer to FM Environmental Considerations and GTA ENVIRONMENTAL-RELATED RISK ASSESSMENT.
Evaluation: Learners will take the Disbursing Exam #2 during the Disbursing module. Learners must score 80% or higher and International officers must score 70% or higher. Learners will be assessed using “Go” or “No Go” on Professional Development and Leadership during the Capstone Exercise.
Instructional Lead-in: As discussed earlier, the SF 1219 is the finance officer’s monthly financial statement. The finance officer signs the report. He/She may delegate this authority to you, as a deputy, in his/her absence. If he does this, you do not sign for the commander, you sign in your own name. Although, you will not normally sign the SF 1219, you, as Chief of Disbursing are identified on the document as the Point of Contact. You will normally be responsible for preparing the SF 1219 before the finance officer signs it.
Facilitator’s Note: Go over these three main points with the learners
The daily reports that your agents, cashiers, and you prepare provide the basis for the SF 1219.
If kept up to date, the Daily Statement of Accountability (DD Form 2657), check register, Journal Vouchers (OF G), Deposit Tickets (SF 215), Debit Vouchers (SF 5515), and the Month-End Check Issue Summary (SF 1179), provide most of the information needed to prepare the Statement of Accountability, SF 1219.
You will also use information from this lesson to analyze the Finance Officer's accountability.

3. 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
Show Slide 3: Overview of Statement of Accountability (SF 1219)
Learning Step / Activity 1. Ensure all subordinate agents have submitted current month transactions for reporting.
Method of Instruction: DSL (large or small group discussion)
Facilitator's to Learner Ratio: 1:30
Time of Instruction: 00 hrs. / 10 min.
Media: PowerPoint Presentation, Printed Reference Material
21st Century Soldier Competencies: The 21st Century Soldier Competencies are essential to ensure Soldiers and leaders are fully prepared to prevail in complex, uncertain environments. Throughout the lesson discussions, seek opportunities to link the competencies with the lesson content through the Learner’s experiences.
Facilitator's Note: There are many ways to describe and explain the high-low method and calculation for fixed and variable cost components. Before facilitating this lesson, ask the Learners which of the 21st Century Soldier Competency do they think pertain to this lesson? Facilitate a discussion on the answers given and at the end of the lesson revisit it and see if the Learners still believe their choice are the same.
Note: For this lesson these competencies should be talked about.
#1. Character and accountability
#5. Teamwork and collaboration
#6. Communication and engagement (oral, written, and negotiation)
#7. Critical thinking and problem solving
#8. Cultural and joint, interagency, intergovernmental, and multinational competence
#9. Tactical and technical competence (full spectrum capable)
Facilitator's Note: Transition into lesson with a overview of subordinate agents submitting current month transactions of the SF 1219.
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.

4. LSA #1 Check on Learning
Q1: What does the term DSSN stand for? A1: Disbursing Station Symbol Number. Q2: When is the Statement of Accountability normally due? A2: The 10th calendar day following the end of the month being reported. Q3: How many erasures, strikeovers, or marks are allowed on the Statement of Accountability? A3: None.
Show Slide 4: LSA #1 Check on Learning
Facilitator's Note: Ask the following check on learning questions, facilitate discussion on answers given.
Q1: What does the term DSSN stand for?
A1: Disbursing Station Symbol Number.
Q2: When is the Statement of Accountability normally due?
A2: The 10th calendar day following the end of the month being reported.
Q3: How many erasures, strikeovers, or marks are allowed on the Statement of Accountability?
A3: None.

5. LSA #1 Summary Show Slide 5: LSA #1 Summary
Facilitator's Note: In this lesson we discussed and had an overview of the statement of accountability form SF 1219, its submissions and different account holders. Also went over the two rules to remember when preparing the form.
“Or”
Facilitator, have each group as a group write down one major main lesson learnt from this LSA, allow a few minutes for them to interact. Once all groups have their one major learnt lesson written, pass it to another group to compare their answer. Facilitate a discussion on each major learnt lesson mentioned by each group.

6. Finalize DD 2657 in DDS Show Slide 6: Finalize DD 2657 in DDS
Learning Step / Activity 2. Finalize DD 2657 in Deployable Disbursing System (DDS).
Method of Instruction: DSL (large or small group discussion)
Facilitator's to Learner Ratio: 1:30
Time of Instruction: 01 hrs. / 10 min.
Media: PowerPoint Presentation, Printed Reference Material
Facilitator’s Note: Sign into DDS and finalize the DD Daily Statement of Accountability:
Is a report that contains the combined daily balances of all the transactions made by the Disbursing Officer, Deputies, Agents, and Cashiers for a business day. It summarizes the amounts that the Treasury Department would look to recover from a Disbursing Officer who ceases operation on that day.
Note: When finalizing the DD2657 for the last Business Day of the Accounting period, or Disbursing Officer (DO) change, the system will prompt the user to run DELMARS or E&C Reg02. It will not force the user to run the DELMARS or E&C Reg02.
Access “DD Daily Statement of Accountability” by clicking on “Reports” from the DDS Main Menu, and selecting “DD Daily Statement of Accountability” from the scroll down menu.
Create a Final DD DD 2657 is created by each transaction entered into the system. Each transaction relates to a specific line on this report. (See Line Detail at end of this chapter) The system will generate the daily values from the transactions entered on the current business day. DD 2657 can be 'Finalized' under certain conditions. When the conditions are not met, the Items preventing finalization of DD 2657 screen will be displayed with an Information message and the Finalize button will be disabled.
Note: When finalizing the DD2657 for the last Business Day of the Accounting period, or Disbursing Officer (DO) change, the system will prompt the user to run DELMARS or E&C Reg02. It will not force the user to run the DELMARS or E&C Reg02 and the information pop up message “There are available records to be reported to DELMARS” will be displayed.
Marine Corps sites have additional conditions that must be met.
MCTFS output file must have been created Check for Cash must have been printed for applicable ATM payments
Debit Voucher must have been created for applicable Marine Cash payments.
The report must be in balance. If the report is not in balance, the info message “The DD 2657 is not in balance.” will be displayed. Any certified/unpaid transactions (including EFT or Check payments) that are available to make the payment must be backed out or paid before finalizing the DD If any certified/unpaid transactions are available to make the payment, the info message “# Certified/Unpaid transactions are available.” will be displayed.
When the Advanced DD 1081s have been processed, but the local Agent (Cashier) has not Accepted or Rejected the DD 1081s, the DD 2657 cannot be finalized. If the local Agent has finalized DD 2665, the user who processed the Advanced DD 1081s must delete the DD 1081s. If there are any unconfirmed Advanced DD 1081s outstanding, the information message “DD 1081 for User ID (Ex: CEM) has not been processed.” will be displayed.
When the Vault user has any Returned DD 1081s awaiting Confirm or Reject, the DD 2657 cannot be finalized. If there are any unconfirmed Returned DD 1081s outstanding, the information message “DD 1081 for User ID has not been processed.” will display.
All cashiers must finalize their DD Form DD 2665 before the Vault User finalizes DD If any local Agent (Cashier) has activity but did not finalize a DD 2665, the information message “Outstanding DD 2665 exists for User ID.” will display.
If any SVC load transactions (through the Exchange Transaction or Disbursements) have been processed, but the Vault user has not processed the Debit voucher, the DD 2657 will be out of balance and the system will display the information message “All Debit Vouchers for stored value card (SVC) loads have not been processed.”. The Vault user must process the Debit Voucher (SVC loads) before finalizing the DD 2657.
After all cashiers finalize their DD 2665, if rounding occurs, the information message “Rounding discrepancy found for .01. This amount has been added to line 2.3 (or 4.3 It depends on gain or loss) “OK “will display. Clicking the “OK” button, Rounding gain or loss will be posted and DD 2657 will be balanced. (The rounding process may take several times to cycle through, user would just continue to click “OK” and additional gains and losses would post.)
If a Gain or Loss occurs, the information message “Gain and Loss vouchers must be generated before finalizing the DD 2657” will be displayed. The user needs to click the Generate Vouchers button to generate the Gain (DD 1131) or Loss (SF 1034) vouchers in order to balance the DD 2657.
User would go to SF 1034 tab to generate a loss.
User would click DD 1131 tab to generate a gain.
If the user has selected the last accounting period of the month, and system vouchers need to be generated, the Vault user must process the System generate vouchers.
The Print Checks process or Operation EFT must not be running during the same time the finalization is taking place.
If the conditions are met to finalize the DD 2657, the Finalize button will be enabled. By clicking the Finalize button, information will be updated if transactions have been processed while in the DD 2657 process.
Clicking the check mark in Last Business Day of Accounting Period, the user can process the SF 1219 report. In order to change the DO, the user must click the check mark in Last DD 2657 for Incumbent DO. When the user clicks the Last DD 2657 for Incumbent DO, the system will also automatically put a check mark in Last Business Day of Accounting Period.
Clicking the Finalize button, the print preview of DD 2657 will be displayed.
Click the “Print” button on the toolbar.
Click the “X” button to exit the print preview.

7. LSA #2 Check on Learning
True or False: Q1: The DD 2657 contains combined daily balances of all the transactions made by the Disbursing Officer, Deputies, Agents, and Cashiers for a business day. A1: True Q2: User need to click the Generate Vouchers button to generate the Gain or Loss vouchers in order to balance the DD A2: True
Show Slide 7: LSA #2 Check on Learning
Facilitator's Note: Ask the following check on learning questions, facilitate discussion on answers given.
True or False:
Q1: The DD 2657 contains combined daily balances of all the transactions made by the Disbursing Officer, Deputies, Agents, and Cashiers for a business day.
A1: True
Q2: User need to click the Generate Vouchers button to generate the Gain or Loss vouchers in order to balance the DD 2657.
A2: True

8. LSA #2 Summary Show Slide 8: LSA #2 Summary
Facilitator's Note: In this lesson we discussed and had an overview of the DD Daily Statement of Accountability. Discussed that report that contains the combined daily balances of all the transactions made by the different holders and their positions.
“Or”
Facilitator, have each group as a group write down one major main lesson learnt from this LSA, allow a few minutes for them to interact. Once all groups have their one major learnt lesson written, pass it to another group to compare their answer. Facilitate a discussion on each major learnt lesson mentioned by each group.

9. Review SF 1219 for correctness and ensure accountability is balanced
Show Slide 9: Review SF 1219 for correctness and ensure accountability is balanced
Learning Step / Activity 3. Review SF 1219 for correctness and ensure accountability is balanced.
Method of Instruction: DSL (large or small group discussion)
Facilitator's to Learner Ratio: 1:30
Time of Instruction: 00 hrs. / 10 min.
Media: PowerPoint Presentation, Printed Reference Material
Facilitator’s Note: Review the SF 1219 for correctness and to ensure it balances.
The SF 1219 allows users to review summary totals of all receipts and expenditures of public funds occurring during the accounting period and the status of the DO's account at the close of that period. The accounting period normally begins on the first day of each calendar month and ends on the last day of each calendar month. It never extends beyond the last day of a calendar month. Exceptions depend on situations such as when a DO is relieved from disbursing duty prior to the last day of the month or a DO commences disbursing duty other than the first day of a month.
Note: The DELMARS must be run prior to month end, otherwise, the system will be prevented from finalizing the SF1219 Month End Report.
Create a Final SF Only one user at a time and only at the main site, may execute the SF 1219 process. The printed SF 1219 report can be either a trial or a final version. All trial reports will be identifiable by the word "Trial" printed as a watermark. A user may print trial reports as often as necessary, but only one final SF 1219 can be created for the accounting period. Trial reports are not restricted by the finalization criteria, and can be produced any time, as long as the screen can be accessed and a final has not already been produced.
Note: The DELMARS or E&C Reg02 must be run prior to month end, otherwise, the system will be prevented from finalizing the SF1219 Month End Report and an error message “All Debit & Deposit Ticket data must be reported for the accounting period” will be displayed.
Create a Final SF 1219 by selecting Reports from the DDS Main Menu, and select SF Statement of Accountability from the scroll down menu.
Enter the period of account dates. The SF 1219 can be finalized under certain conditions. When the conditions are not met, the Items preventing finalization of SF 1219 screen will be displayed with the information message and the Finalize button will be disabled. See the finalization conditions below, and an example of SF 1219 with finalization error messages:
The last DD 2657 for the accounting period must be finalized. If the user has not finalized DD Form 2657, the information message “SF 1219 cannot be finalized for the following reason: DD 2657 has not closed the accounting period.” will be displayed.
The SF Month End Check Issue Summary for the accounting period must be finalized. If the user has not finalized SF 1179, the information message “SF 1219 cannot be finalized for the following reason: SF 1179 has not been finalized for the accounting period.” will be displayed.
Note: See section pertaining to DD 2657 for error resolution and finalization instructions.
Finalize SF 1179: Create a final SF 1179 for the accounting period by selecting “Check/EFT” from the DDS Main Menu, “Check”, and then “Level 8 Treasury File” from the scroll down menu.
Click on the SF 1179 tab, select an open check batch from the list shown by clicking on the Batch Number, and then click “Finalize”. After all open Treasury checks have been finalized; the SF 1179 error should no longer appear when running the SF 1219 report.
Level 8 Treasury checks can be previewed and/or printed by Batch by clicking the “Print” button (see report below).
Other SF 1219 finalization errors:
The system-generated vouchers for the accounting period must be completed.
The trial SF 1219 must be in balance with SF If the SF 1219 is out of balance, the information message “SF 1219 cannot be finalized for the following reason: SF 1219 is out-of-balance with SF1179.” will be displayed.
If the total amount of the Treasury checks issued is not in balance with SF 1179, the information message “SF 1219 cannot be finalized for the following reason: Total Treasury checks issued disagrees with SF 1179.” will be displayed.
If TFS Forms 5206 adjustments are not in balance with SF 1179, the information message “SF 1219 cannot be finalized for the following reason: TFS Form 5206 adjustments disagree with SF 1179.” will be displayed.
If the other adjustments are not in balance with SF 1179, the information message “SF 1219 cannot be finalized for the following reason: Non-TFS Form 5206 adjustments disagree with SF 1179.” will be displayed.
If the Treasury checks issued period is not same as SF 1219, the information message “SF 1219 cannot be finalized for the following reason: Treasury checks issued this period disagrees with SF 1179.” will be displayed.
Once the remaining (if any) SF 1219 errors have been corrected, the SF 1219 report can be created. By clicking the Refresh button, information will be updated if transactions have been processed while in the SF 1219 process. If the conditions are met to finalize the SF 1219, the Finalize button will be enabled.
By clicking the Finalize button, the print preview of SF 1219 will be displayed.
Click the Print button on the toolbar.
Click the “X” button to exit the print preview.

10. LSA #3 Check on Learning
True or False: Q1: To create a Final SF 1219, only one user at a time and only at the main site, may execute the SF 1219 process. A1: True Q2: Once the remaining (if any) SF 1219 errors have been corrected, the SF 1219 report can be created.
Show Slide 10: LSA #3 Check on Learning
Facilitator's Note: Ask the following check on learning questions, facilitate discussion on answers given.
True or False:
Q1: To create a Final SF 1219, only one user at a time and only at the main site, may execute the SF 1219 process.
A1: True
Q2: Once the remaining (if any) SF 1219 errors have been corrected, the SF 1219 report can be created.

11. LSA #3 Summary Show Slide 11: LSA #3 Summary
Facilitator's Note: In this lesson we had discussions on the SF 1219 and how it allows users to review summary totals of all receipts and expenditures of public funds occurring during the accounting period. We talked about the status of the DO's account at the close of that period. Learned that only one user at a time can create a Final SF 1219 at the main site and report can be either a trial or a final version.
“Or”
Facilitator, have each group as a group write down one major main lesson learnt from this LSA, allow a few minutes for them to interact. Once all groups have their one major learnt lesson written, pass it to another group to compare their answer. Facilitate a discussion on each major learnt lesson mentioned by each group.

12. 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
Show Slide 12: Statement Of Accountability Administrative Data
Learning Step / Activity 4. Complete the heading.
Method of Instruction: DSL (large or small group discussion)
Facilitator's to Learner Ratio: 1:30
Time of Instruction: 00 hrs. / 10 min.
Media: PowerPoint Presentation, Printed Reference Material
Facilitator’s Note: Have learners refer to pages in the Disbursing Handout throughout the course of this lesson.
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.
Enter the appropriate component name - 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.
Agency Location Code. Enter the four-digit code of the DSSN referred to in the report in the agency location 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.
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)

13. LSA #4 Check on Learning
Q1: In which block in the heading is the DSSN placed? A1: Agency Location Code Block. Q2: What information is entered in the Name of Agency Block? A2: The branch of the service (i.e., Army, Navy, Air Force, Marine Corps).
Show Slide 13: LSA #4 Check on Learning
Facilitator's Note: Ask the following check on learning questions, facilitate discussion on answers given.
Q1: In which block in the heading is the DSSN placed?
A1: Agency Location Code Block.
Q2: What information is entered in the Name of Agency Block?
A2: The branch of the service (i.e., Army, Navy, Air Force, Marine Corps).

14. LSA #4 Summary Show Slide 14: LSA #4 Summary
Facilitator's Note: In this lesson we discussed and learned about completing the heading, the name and location of the disbursing officer. Appropriate component, agency code and period of the account. Certification with the name, telephone number of the contact plus signature and title of the certifier.
“Or”
Facilitator, have each group as a group write down one major main lesson learnt from this LSA, allow a few minutes for them to interact. Once all groups have their one major learnt lesson written, pass it to another group to compare their answer. Facilitate a discussion on each major learnt lesson mentioned by each group.

15. 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 $
Show Slide 15: Section I, Part A.
Learning Step / Activity 5. Complete Section I - General Statement of Account.
Method of Instruction: DSL (large or small group discussion)
Facilitator's to Learner Ratio: 1:30
Time of Instruction: 00 hrs. / 25 min.
Media: PowerPoint Presentation, Printed Reference Material
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 11.0.
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 D.O.s, 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.

16. Section I, Part A (Cont.) 3.0 SUBTOTAL $
DECREASES IN ACCOUNTABILITY
NET DISBURSEMENTS $
DEPOSITS PRESENTED OR MAILED TO BANK
OTHER TRANSACTIONS
4.34 DISCREPANCIES IN D.O. ACCOUNTS-CREDITS
4.36 PAYMENTS FOR ANOTHER D.O.
4.37 TRANSFERS TO OTHER DISBURSING OFFICERS
4.39
TOTAL DECREASES IN ACCOUNTABILITY $
TOTAL ACCOUNTABILITY CLOSE OF PERIOD $
Show Slide 16: Section I, Part A (Cont'd).
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 D.O.s. Use the Transfers to Other D.O.s, 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.

17. Section I, Part B.
PART B.-ANALYSIS OF INCUMBENT OFFICER’S ACCOUNTABILITY
CASH ON DEPOSIT IN DESIGNATED DEPOSITARY $
6.2 CASH ON HAND
6.3 CASH-UNDEPOSITED COLLECTIONS
6.4
6.5 CASH IN CUSTODY OF GOVERNMENT CASHIERS
6.6
6.7
6.8
6.9
(Name and Location of depositary)
Show Slide 17: Section I, Part B.
Section I, Part B - Analysis of Incumbent Officer’s Accountability. Section I, Part B is an analysis of the incumbent officers’ 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 local depository account (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 6.1. 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 6.1. 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 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.

18. Section I, Part B. (Cont.) 7.1 DEFERRED CHARGES-VOUCHERED ITEMS (DV)
7.2 RECEIVABLES-CHECK OVERDRAFTS (CO)
7.3 LOSSES OF FUNDS (LF)
7.4 RECEIVABLES-DISHONORED CHECKS (UC)
7.5
7.6
7.7
7.8
7.9
TOTAL OF MY ACCOUNTABILITY $
Show Slide 18: Section I, Part B (Cont'd).
Line 7.1, Deferred Charges - Vouchered Items. The account holder reports all deferred charges that are vouchered items on line 7.1. 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 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.

19. Section I, Part C. 7.1 DEFERRED CHARGES-VOUCHERED ITEMS (DV)
7.2 RECEIVABLES-CHECK OVERDRAFTS (CO)
7.3 LOSSES OF FUNDS (LF)
7.4 RECEIVABLES-DISHONORED CHECKS (UC)
7.5
7.6
7.7
7.8
7.9
TOTAL OF MY ACCOUNTABILITY $
Show Slide 19: Section I, Part C.
Section I, Part C - Analysis of Predecessor Officers’ 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.

20. LSA #5 Check on Learning
Q1: Where is the information for Section 1, Part A found? A1: The final DD Form 2657 for the reporting period. Q2: Where can you find the checks issued total to place on line 2.1? A2: The total of lines 2.1A and 2.1B of the month-to-date column on the final DD Form 2657 for the reporting period. Q3: When is line 2.9 used? A3: When an account holder participates in the U. S. Treasury’s On-Line Payment and Collection System (OPAC) they may use this line for incoming OPAC payments and collections.
Show Slide 20: LSA #5 Check on Learning
Facilitator's Note: Ask the following check on learning questions, facilitate discussion on answers given.
Q1: Where is the information for Section 1, Part A found?
A1: The final DD Form 2657 for the reporting period.
Q2: Where can you find the checks issued total to place on line 2.1?
A2: The total of lines 2.1A and 2.1B of the month-to-date column on the final DD Form 2657 for the reporting period.
Q3: When is line 2.9 used?
A3: When an account holder participates in the U. S. Treasury’s On-Line Payment and Collection System (OPAC) they may use this line for incoming OPAC payments and collections.

21. LSA #5 Summary Show Slide 21: LSA #5 Summary
Facilitator's Note: In this lesson we discussed and went over the transactions during the period affecting accountability, which outlines the increases and decreases in the account holder’s accountability for the reporting period. We went over the analysis of incumbent officer’s accountability at the end of the reporting period. We further went into the analysis of predecessor officers’ accountability, which outlines any predecessor’s accountability that has not been either settled by the predecessor or claimed by DFAS.
“Or”
Facilitator, have each group as a group write down one major main lesson learnt from this LSA, allow a few minutes for them to interact. Once all groups have their one major learnt lesson written, pass it to another group to compare their answer. Facilitate a discussion on each major learnt lesson mentioned by each group.

22. Complete the Certification
Show Slide 22: Complete the Certification
Learning Step / Activity 6. Complete the Certification.
Method of Instruction: DSL (large or small group discussion)
Facilitator's to Learner Ratio: 1:30
Time of Instruction: 00 hrs. / 05 min.
Media: PowerPoint Presentation, Printed Reference Material
In the space provided, type the name and telephone number of the contact person responsible for any questions concerning the SF 1219.
The point of contact should be someone in authority in disbursing. DFAS will contact that person first when discrepancies arise.
Have the DO or deputy sign in the space provided. This signature should be in the same form as used for signing Treasury checks.
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.
In the space provided enter the correct date.
Enter the submission date of the report in the Date block. The report is due to DFAS-IN no later than the 10th calendar day of the month following the reporting period.

23. LSA #6 Check on Learning
Q1: Where do you find information for Section 1, Part B? A1: The month-to-date column totals of the final DD Form 2657 for the reporting period. Q2: Where can you find the amount for line 6.2, Cash on Hand? A2: It is the sum of the month-to date column totals for lines 6.2A and 6.2B of the final DD Form 2657 for the reporting period. Q3: Which Finance Officer's accountability is indicated in Part C? A3: It is the predecessor's accountability. Q4: When will line 8.0 on the SF 1219 equal line 5.00? A4: When there is no predecessor's accountability.
Show Slide 23: LSA #6 Check on Learning
Facilitator's Note: Ask the following check on learning questions, facilitate discussion on answers given.
Q1: Where do you find information for Section 1, Part B?
A1: The month-to-date column totals of the final DD Form 2657 for the reporting period.
Q2: Where can you find the amount for line 6.2, Cash on Hand?
A2: It is the sum of the month-to date column totals for lines 6.2A and 6.2B of the final DD Form 2657 for the reporting period.
Q3: Which Finance Officer's accountability is indicated in Part C?
A3: It is the predecessor's accountability.
Q4: When will line 8.0 on the SF 1219 equal line 5.00?
A4: When there is no predecessor's accountability.
Bonus Question:
Q5: What must line 11.0 equal?
A5: Line 5.00 of the SF 1219 and line 11.0 of the month-to-date column of the final DD Form 2657 for the reporting period.

24. LSA #6 Summary Show Slide 24: LSA #6 Summary
Facilitator's Note: In this lesson we discussed and went over the process for completing the certification. The name and telephone number of the contact person responsible for any questions concerning the SF Signing and ensuring that the signature be in the same form as used for signing Treasury checks. Submission date of the report with emphasis on the report being due to DFAS-IN no later than the 10th calendar day of the month following the reporting period.
“Or”
Facilitator, have each group as a group write down one major main lesson learnt from this LSA, allow a few minutes for them to interact. Once all groups have their one major learnt lesson written, pass it to another group to compare their answer. Facilitate a discussion on each major learnt lesson mentioned by each group.

25. 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.
Show Slide 25: Section II, Part A.
Learning Step / Activity 7. Complete Section II - Summary by Symbol of Check and Deposit Transactions with U.S. Treasury.
Method of Instruction: DSL (large or small group discussion)
Facilitator's to Learner Ratio: 1:30
Time of Instruction: 00 hrs. / 20 min.
Media: PowerPoint Presentation, Printed Reference Material
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.

26. 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.
Show Slide 26: Section II, Part B.
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.

27. LSA #7 Check on Learning
Q1: How can you determine the figure to put into column (5) in Part A? A1: Total of column 2 plus/minus columns (3) and (4). Q2: How can you check the figure in Column 5, Part A? A2: Verify it against the total from line 3 in the summary portion of the SF 1179.
Show Slide 27: LSA #7 Check on Learning
Facilitator's Note: Ask the following check on learning questions, facilitate discussion on answers given.
Q1: How can you determine the figure to put into column (5) in Part A?
A1: Total of column 2 plus/minus columns (3) and (4).
Q2: How can you check the figure in Column 5, Part A?
A2: Verify it against the total from line 3 in the summary portion of the SF 1179.

28. LSA #7 Summary Show Slide 28: LSA #7 Summary
Facilitator's Note: In this lesson we discussed and went over the checks issued and adjustments for prior periods. We went over the summary of deposits presented or mailed to the bank. DSSN’s deposits (SF 215) and debit vouchers (SF 5515) that have affect the account holder’s account during the reporting period.
“Or”
Facilitator, have each group as a group write down one major main lesson learnt from this LSA, allow a few minutes for them to interact. Once all groups have their one major learnt lesson written, pass it to another group to compare their answer. Facilitate a discussion on each major learnt lesson mentioned by each group.

29. Practical Exercise Show Slide 29: Practical Exercise
Practical Exercise / Review: Prepare/Verify the Statement of Accountability SF 1219
Method of Instruction: Practical Exercise
Facilitator to Learner Ratio: 1:30
Time of Instruction: 01 hrs. / 00 min.
Media: PowerPoint Presentation, Printed Reference Material, Practical Exercise
General Information: (Introduction / Objective) this practical exercise simulates a scenario that measures your ability to properly prepare the Statement of Accountability (SF 1219). This exercise is designed to reinforce your knowledge and skills and measuring your ability to prepare the Statement of Accountability.
Deputy Disbursing Officer / You
Finance Officer / MAJ James R. Richardson
NCOIC, Disbursing / SFC John T. Armstrong
Location / 23d FMSU, APO, AE
DSSN / 6348
Business Date / 28 Feb **
FSN / S09076
Special Instructions: In the general information section of the PE are listed the criteria’s for this PE, following are further instructions.
Prepare the Statement of Accountability, SF 1219, by compiling all the required data from the supporting/source documents.
Add all the columnar totals after you have compiled data on the Statement of Accountability.
Ensure that the totals are balanced.
Motivator: This practical exercises (PE) is designed to familiarize you and test your knowledge on forms, and general information on the SF 1219 (Statement of Accountability) form. The PEs builds upon the following PE to measure your capabilities to properly prepare and validate them. Many operations work in remote locations and under different circumstances you may find yourself reviewing monthly statements of the Deputy Disbursing Officer as a check before signature by the account holder. Your ability to review the statements in their entirety for financial propriety is key to assisting the account holder in his/her duties.
Facilitator’s Material: Each primary facilitator should possess a lesson plan, course handouts, and practical exercises with answer keys, summary worksheet containing DoDFMR R, Vol. 5, Chapter 19, FM 1-06, DFAS-IN , and lesson created notes.
Learner’s Material: Learners should possess course handouts, practical exercise Prepare the Statement of Accountability SF 1219 PE 1, summary worksheet containing DoDFMR R, Vol. 5, Chapter 19, FM 1-06, DFAS-IN , and standard classroom supplies. 
Materials Needed:
AD33F Prepare the Statement of Accountability SF 1219 PE 1
AD33E Prepare the Statement of Accountability SF 1219 PE 1 AK
AD33B Prepare the Statement of Accountability SF 1219 TRNG AID
AD33C Prepare the Statement of Accountability SF 1219 Blank Form
AD33D Prepare the Statement of Accountability SF 1219 Enhancement Sheet
Disbursing Handout
Calculator
Classroom notes
*Pen or Pencil.
*Blank Paper.
Note: (* Learner responsibility)
Procedures/Instructions:
All situations have one correct answer.
You will complete this PE immediately following the class on Prepare the Statement of Accountability (SF 1219).
You will have 30 minutes for completion of this practical exercise, and 15 minutes for a review.
You will be called on during the class to give your answers and explain to the class how you determined your answers.
Pay attention to the objectives, general information, instructions and requirements for this particular PE. Follow the step-by-step instructions on the pages in the PE and review each scenario for accuracy, make necessary adjustments, and certify each number for proper transactions.
You may take a break at any time, however, do not take the exercise materials out of the classroom.
Make sure your answer is correct before going to the next exercise. If you find that you made a mistake or wish to change your answer, please do before turning in final product.
You may not make a record of your answers anywhere but on your answer sheet. Failure to follow these instructions will result in the appropriate disciplinary action being taken.
Your facilitator will advise you what to do when you complete of this practice exercise.
If you experience difficulties, ask the Facilitator’s or assistant Facilitator’s for immediate assistance or help.
Instructional Lead-in: This exercise provides you with the necessary knowledge and skill to prepare the Statement of Accountability, SF 1219, by compiling all the required data from the supporting/source documents. Add all the columnar totals after you have compiled data on the Statement of Accountability. Ensure that the totals are balanced.
Feedback: AAR will be conducted after the PE, along with a Learner end of course critique will be conducted at the end of the course.
Requirements:
1. Compile all data from supporting/source documents
2. Add columnar totals
3. Ensure totals are balanced
4. Complete exercise within prescribed time frame established 
Evaluation: To obtain a "Go" in this PE, you must properly prepare the Statement of Accountability (SF 1219) with correct numbers for the verification by the facilitator.
PE Solutions for Prepare the Statement of Accountability SF 1219
Page 1
PART A. - Transactions during period affecting accountability.
$342,316.00
$60,700.00
14,780.00
$75,480.00
$316,836.00
PART B. - Analysis of incumbent officers’ accountability.
(5,000.00)
302,770.00
13,000.00
770.00
116.00
30.00
50.00
$316,736.00
PART C. - Analysis of predecessor officers’ accountability.
$100.00
$316,836.0
Page 2
PART A. - Checks issued and adjustments for prior periods*
342,316.00
PART B - Summary of deposits presented or mailed to bank (Line 4.2)

30. TLO Check on Learning Show Slide 30: TLO Check on Learning
Facilitator’s Note: Facilitator's, have each group as a group write down one question from this lesson, give about five minutes. Once all groups have their question written, pass it to another group to answer it. Facilitate a discussion on each question.

31. TLO Summary Action: Prepare the Statement of Accountability (SF 1219)
Conditions: FM Leaders in a classroom environment working as a member of a small group, using doctrinal and administrative publications, self-study exercises, personal experiences, practical exercises, handouts, and discussion.
Standard: With at least 80% accuracy (70% for international learners) you must:
Ensure all subordinate agents have submitted current month transactions for reporting.
Finalize DD 2657 in DDS.
Review SF 1219 for correctness and ensure accountability is balanced.
Complete the heading.
Complete Section I – General statement of account.
Complete the certification
Complete Section II – Summary by symbol of check and deposit transactions with U.S. Treasury.
Show Slide 31: TLO Summary
Facilitator’s Note: Read TLO
Action: Prepare the Statement of Accountability (SF 1219)
Conditions: FM Leaders in a classroom environment working as a member of a small group, using doctrinal and administrative publications, self-study exercises, personal experiences, practical exercises, handouts, and discussion.
Standard: With at least 80% accuracy (70% for international learners) you must:
Ensure all subordinate agents have submitted current month transactions for reporting.
Finalize DD 2657 in DDS.
Review SF 1219 for correctness and ensure accountability is balanced.
Complete the heading.
Complete Section I – General statement of account.
Complete the certification
Complete Section II – Summary by symbol of check and deposit transactions with U.S. Treasury.
“Or”
Facilitator’s Note: As a Deputy Finance Officer it is critical for you to thoroughly understand the Statement of Accountability (SF 1219). The Statement of Accountability is the "Grand Finale" of the disbursing reports. You now have the basic knowledge of how a Finance Officer's account is reported and maintained. All reports are interrelated and, if maintained properly, will aid in the accountability and safeguarding of public funds.
Facilitator's at this time, have one learner from each group to explain the most important take away to them from this lesson. Facilitate a discussion on each answer.