1. Prepare the Daily Agent Accountability - DD Form 2665
U.S. ARMY SOLDIER SUPPORT INSTITUTE
NONCOMMISSIONED OFFICER ACADEMY
Prepare the Daily Agent
Accountability - DD Form 2665

2. Concrete Experience
Scenario: You are the Disbursing Agent for your unit. It’s currently 11 PM, when you get a call from your Deputy Disbursing Officer asking you where your documents and files are from your business day. You inform him that you are attempting to reconcile your cashier’s business day so that they can finalize their DD 2665.
What is the importance of the DD 2665?
Why does the Disbursing Agent have to reconcile his agent’s DD 2665, before they can finalize their DD 2665?
Who has experienced a similar experience to this scenario? What were the circumstances? How did this make you feel?

3. Learning Objective ACTION: Prepare the Daily Agent Accountability
CONDITIONS: Mid-grade FM Leaders in a classroom environment working individually and as a member of a small group, using doctrinal and administrative publications, practical exercise, case studies, personal experience, handouts, and discussion.
STANDARD: Application includes:
Identify the four sections of the DD 2665.
Identify how different transactions affect the DD 2665.
Identify how different disbursing document(s) are interrelated to the DD 2665.

4. Overview of the DD 2665 DD Form 2665 Cashier DD Form 2665 Paying Agent
Disbursing Agent
DD Form 2665
Deputy DO
General Information. DODFMR Vol. 5, Ch. 19 (190104)
(1) Each deputy, agent, and cashier are 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 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 DD Form 1081 (Statement of Agent Officer’s Account) is submitted with the DD Form 2665 as a summary of all cash transactions, receipt for cash, and vouchers being turned in.
(5) The DO (or agent) is required to balance all deputies, agents, and cashiers daily, using the DD Forms 2665 and If an agent’s DD 2665/DD 1081 do not match, the principal should not accept the forms (business day is still kept open); the agent and principal should work together to find the discrepancies to balance the forms to close out the business day.
DD Form 2657
Deputy DO
SF 1219 (Monthly)
Deputy DO

5. Disbursing Transactions and Forms
Advances and Returns
DD 1081/Internal Cash Receipt
Collections
DD 1131, SF 1098, DD 362
Disbursements
DD /DD 117, SF 1049, SF 1034, DD 1351/1351-2
Exchange Transactions
DD 2664, Eagle Cash Card (ECC) Loads/Sales
Debit Vouchers and Deposit Tickets
SF 5515 and SF 215
Advances and Returns: Increases or decreases accountability; usually accompanied with an Internal Cash Receipt or similar form to break down the currency being transferred.
Collections: Any transaction that increases an agent’s accountability.
Disbursements: Any transaction that decreases an agent’s accountability.
Exchange Transactions : Exchange transactions are transaction that do not affect the overall accountability of the agent, since it is an equal exchange of cash/negotiable instrument for US/Foreign Currency. The exception is for Eagle Cash Card (ECC) Loads and Sales; although still an equal exchange, ECC Sales decrease an agent’s accountability and ECC Loads increase an agent’s accountability, since the agent will be disbursing/collecting electronic funds from the ECC and collecting/disbursing actual funds to the customer.
Debit/Deposit Ticket: Deposit Tickets (SF 215s) are a transfer of funds from the agent (DA/DDO) to another agency or institution (FRB-Boston, Treasury Dept) and decrease the agent’s accountability. Debit vouchers are vouchers sent from the outside agency (FRB-Boston, Treasury Dept) to the agent (DA/DDO) for transactions such as a Non Sufficient Funds (NSF) check (a check that bounced once the agency tired to redeem it) and will increase an agent’s accountability until the voucher has been resolved.

6. DD 2665 Section I
Not every line in this section will be covered in this block of instructions. The lines that are most commonly used will be covered here.
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 (Column C) and cumulative balances (Column D) 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.
This section summarizes all transactions affecting the cash accountability of the agent.

7. DD 2665 Section I Con’t.
Accountability- Beginning of Day – Amount an Agent carries over from the previous business day
Balance from previous day’s DD 1081/DD 2665
Increases
Advances (Line 2) : Amount an Agent is advanced (DD1081/Internal Cash Receipt)
Vouchered Collections (Line 3): Total of all collection(s) taken in by the Agent(s)
Treasury Check Issues (Line 4): Total Value of all Treasury checks issued (Vouchered/Other)
Accountability Beginning: This amount is the amount carried over from the previous business day. This amount can be found on the previous day’s DD 1081 ending balance (12E) or the ending balance of the previous day’s DD 2665 (15C or 32E). Note that for an agent, this amount does not include any advances the agent received during the business day, which is accounted for on line 2.
Advances: This amount comes from the DD 1081 Advance form, along with the Internal Cash Receipt; note that foreign currency is stated in US equivalent. Any debit vouchers (SF 5515) that has not been cleared will also be added to this line.
Vouchered Collections: Enter the total of all the vouchered collections taken in by the agent (DD 1131s, 1034s, etc…).
Treasury Check Issues: This line will not be used by a cashier, only by authorized agent(s) that can issue Treasury Checks (TCs). It will be broken down by vouchered TCs (used for disbursement vouchers) and Other issues (TCs used for checks for cash). The amount(s) can be found in the Check Register.

8. DD 2665 Section I Con’t. Increases (Continued)
Transfers from other Disbursing Officers (Line 5)
Accountable items received from another DO other than your own
Exchange Gain Accumulations (Line 6): Gains from the revaluation of Foreign Currency or rounding gains from exchange transactions
Other (Line 7): Any increases in accountability not covered in lines 2-6
Eagle Cash Card (ECC) Loads for example
Transfers from other Disbursing Officers: Only a deputy agent authorized to receive transfers from other disbursing officers will use line 5. A cashier will never use this line. This amount reflects the total amount received from another DO (ex. DO from a different DSSN).
Exchange Gain Accumulations: Exchange gain accumulations must be vouchered before any turn-in to the principal. Thus, if a daily turn-in is required, no amount will ever be entered on this line. If an amount is ever entered on this line, when the voucher is prepared, add the vouchered amount to line 3 and enter a negative amount in column c of this line. The amount entered in column d must be “0.00„ (e.g., the cumulative amount from the previous business day has been vouchered).
Other: Any items entered here that require vouchering (ex., cash overage) must be vouchered before any turn-in to the principal. Thus, if a daily turn-in is required, no amount will ever be entered on this line for any item requiring a voucher. If an amount is ever entered on this line for any item requiring a voucher, when the voucher is prepared, add the vouchered amount to line 3 and enter a negative amount in column c of this line. The amount entered in column d must be “0.00” (e.g., the cumulative amount from the previous business day has been vouchered). Note that if ECC Loads are present, the amount on the ECC Loads report must match the amount listed on the DD1081/DD 2665, prior to the business day being closed out.

9. DD 2665 Section I Con’t. Increases (Continued)
Total Increases (Line 8): Sum of all the transactions that increased the agent’s accountability (Lines 2-7)
Gross Accountability: The amount the agent is responsible for before turn-in (Sum of Line1 and Line 8)
Total Increases: This is the sum of all transactions that increased an agent’s accountability during the business day.
Gross Accountability: This is the amount the agent is accountable for, prior to a return to the principal. This amount will correspond with Block 12C of the DD 1081.

10. Beginning Balance + total increases = Gross Accountability
DD 2665 Section I
Carried over from the previous day +
Beginning Balance + total increases = Gross Accountability =

11. DD 2665 Section I Con’t. Decreases:
Transfers to other Disbursing Officers (Line 10)
Amount transferred to another DO
Exchange Loss Accumulations (Line11)
Losses realized from the revaluation of foreign currency or rounding losses from exchange transactions
Other (Line 12)
Any decreases in accountability not covered by lines 10 and 11
ECC Sales and cash shortage for example
Transfers to other Disbursing Officers: This is the opposite of line 5 and will only be used by deputy agents authorized to transfer items to other disbursing officers. A cashier will never use this line. This amount reflects the total of all accountable items transferred to another DO (Ex. DO from another DSSN).
Exchange Loss Accumulations: 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).
Other: Any items entered here that require vouchering (cash shortage, ECC Sales for example) 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). Note that if ECC Sales are present, the amounts listed on the ECC Sales report must match the amount listed on the DD1081/DD2665, before the business day can be closed out. Cash shortages (loss of funds) are recorded on the DD 2667 and OF 1017-G; this will be discussed more in-depth in the next lesson.

12. DD 2665 Section I Con’t. Decreases (Continued)
Returns to Principal (Line 13 A, B, C):
(A)Paid Vouchers: Sum of all Disbursement Vouchers
(B)Deposit Ticket: Sum of all SF 215s
(C)Other: Any disbursement(s) not covered by 13A or 13B
Total Decreases (Line 14)
Sum of all the transactions that decrease an agent’s accountability (Lines 10-13)
Accountability Ending (Line 15)
Amount the agent has on hand at the end of the business day, after turn in to the principal
Returns to Principal: This line will only be completed when a turn-in to the principal is made. Enter the value of all items returned to the principal. Separate them by 13a. Paid Vouchers (DD s/DD117s, SF 1034, etc…), 13b. Deposit Tickets (SF215s), and 13c. Other Returns (Ex. Negotiable Instruments).
Total Decreases: This is the total amount of all the instrument(s) the agent is returning to the principal. This amount should correspond with the total of Column D of the DD 1081.
Accountability Ending: This is the amount the Agent has on hand at the close of the business day. This amount should be reflected on the DD 1081, Line 12E, from the Agent.

13. Gross accountability - total decreases = Ending balance
DD 2665 Section I
Gross accountability - total decreases = Ending balance - =
This must equal the Ending Balance on the DD 1081
(Block 12E)

14. DD 2665 Section II
Items in agent’s accountability (documents and cash on hand)
Not every line in this section will be covered in this block of instructions. The lines that are most commonly used will be covered here.
This section outlines the distribution of all accountable instruments under the cashier or agent’s control.
Column c, Accountability Before Transfers: This is the amount the agent has on hand before making a return to principal. Enter the U.S. dollar value of all accountable items on hand at the end of the business day on the appropriate line.
Column d, Return to Principal: This is the amount the agent is returning to principal. Enter the U.S. dollar value of all accountable items returned to the principal.
Column e, Accountability After Transfers: This is the amount the agent has on hand after returns to principal. This amount is calculated by subtracting Column D from Column C.
Items to be returned to the principal (documents, cash, etc.)
Accountability after transfers (returns)
This section outlines the distribution of all instruments under the agent’s control.

15. DD 2665 Section II Limited Depository (Line 16)
Balance of the LDA account is listed in US equivalent
Cash on Hand (US) (Line 17): Lists the amount of US Currency Agent has on hand at the end of the business day
Cash on Hand (Foreign) (Line 18): Lists the amount of Foreign Currency an Agent has on hand at the end of the business day
Limited Depository: Enter the U.S. dollar value of the current Limited Depository Account (LDA) balance. This must equal the total of the number of foreign currency units, as entered in column b, divided by the exchange rate at which they are valued, as entered in column b. A cashier will never use this column. However, an agent or deputy may have authorization to hold funds in a limited depository account.
Cash on Hand (US): Enter the amount of U.S. currency on hand. This must equal the total amount on hand as entered in the U.S. Currency Vault Ledger for an agent or principal. Note that for a DA, this amount will only include amounts physically held by the DA; do not include amounts held by agents of the DA.
Cash on Hand (Foreign): Enter the U.S. dollar value of the foreign cash on hand (18c). This must equal the total of the number of foreign currency units, as entered in column b, divided by the exchange rate at which they are valued, as entered in column b. For an agent or deputy, this amount must equal the total amount on hand as entered in the Foreign Currency Vault Ledger. A cashier will obtain this information from a count of actual foreign currency on hand. 18d and 18e will also be stated in US equivalent. Note that for a DA, this amount will only include amounts physically held by the DA; do not include amounts held by agents of the DA.

16. DD 2665 Section II Con’t.
Prepositioned Treasury Checks (Line 19): Treasury checks issued as an advance, but have not been negotiated
Negotiable Instruments (Line 20): Sum of all Negotiable Instruments the agent has on hand at the end of the business day
Paid Vouchers (Line 23): Sum of all Disbursement Vouchers the Agent has on hand at the end of the business day
Prepositioned Checks: Enter the total amount of treasury checks issued as advances by the principal that have not been negotiated as of the end of the business day. Do not include any treasury checks issued that have not been delivered to payees (e.g., checks issued to pay disbursement vouchers).
Negotiable Instrument: Enter the value of all U.S. dollar negotiable instruments on hand at the end of the business day. Do not include any items that have been deposited during the day. This includes all personal checks, Treasury checks, money orders, food stamps, travelers checks, cashiers checks, etc. Include all negotiable items received for debts owed and in accommodation exchange transactions. For an agent or deputy, this must equal the total amount on hand as entered in the U.S. Currency Vault Ledger. This amount is usually listed in Line 13c of the DD 2665 also.
Paid Vouchers: Enter the value of paid disbursement vouchers on hand. Do not include Journal Vouchers (OF 1017-G) on this line. Most of the time, the amount in 23c and 23d will be the same amount; an agent will usually turn in all of their vouchers at the end of the business day. This amount should match line 13a of the 2665.

17. DD 2665 Section II Con’t.
Funds with Subagents (Line 25): Sum of the accountable items your subagent(s) have on hand
Deposit Ticket (Line 26): Sum of all SF 215s; do not include deposits made to a LDA
Dishonored Checks Receivable (Line 27): Sum of any dishonored checks received from the principal
Funds with Subagents: Enter the total amount of all accountable items in possession of all subagents. All cashiers, paying agents, and disbursing agents are subagents to either a DO, deputy DO, or disbursing agent. An advance to a subagent will simultaneously increase the total amount on this line and decrease the total amount on the line of the item advanced (i.e., decrease line 17 if U.S. cash was advanced). If a check-for-cash is issued to the subagent, then the totals of this line and line 4 would be increased. A return by a subagent will simultaneously decrease the total amount on this line and increase the total amount on the line of the item returned (i.e., increase line 23 if paid vouchers were returned). A cashier will never use this line to record daily business.
Deposit Ticket (not LDA): Enter the total value of all Deposit Tickets (SF 215s) on hand at the end of the business day. Do not enter deposits to an LDA on this line. Accountability on this line is reduced only when the applicable confirmed deposit tickets are returned to the principal. An agent or deputy may have occasion to use this line. However, a cashier will never use this line to record daily business.
Dishonored Checks Receivable: Enter the value of any dishonored checks received from the principal. Agents deposit checks for credit to the DSSN of the DO. If the checks do not clear, they are returned to the DO along with a Debit voucher (SF 5515). Once recoupment is made for the dishonored check, the total of this line is decreased. Normally a cashier will never use this line. However, a cashier may be advanced a dishonored check by the principal if the negotiator is expected to make restitution and the principal does not make the recoupment personally.

18. DD 2665 Section II Con’t
Checks Overdraft Receivable (Line 28): Sum of all overdraft checks still being held by the agent
Loss of Funds (Line 29): Total of the funds lost by an agent(s) that they are accountable for
Deferred Vouchers (Line 30): Total of the vouchers that cannot be turned into the principal (ex. A voucher with a missing signature)
Checks Overdraft Receivable: Enter the value of any check overdrafts being carried by the agent. A check overdraft is a Treasury check made out to a payee in an amount greater than the amount owed. The Treasury will send an Advice of Check Issue Discrepancy (FMS Form 5206) to the DO for all check overdrafts. Once collection is made for the overdraft, this line is decreased. As a matter of expediency, the DO may choose not to transfer accountability back to the agent. In this case, this line will not be used. This line will only be used if the agent is a deputy DO and will never be used by a cashier.
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. Loss of funds are usually annotated on an OF 1017-G, Journal Voucher.
Deferred Voucher: 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.

19. DD 2665 Section II Con’t
Other (Line 31): List anything not covered in lines 16-30
Total Agent Accountability (Line 32):
Column C, D, E: add the amounts in these columns
Column E can also be calculated by subtracting 32D from 32C; matches the amount in 15C
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.
Total Agent Accountability: In columns c, d, and e, enter the respective total of lines 16 through 31. The total of 32E must equal the amount entered on line 15C.

20. Total must equal to Block 15c of Section 1
DD 2665 Section II
Total must equal to Block 15c of Section 1 - =

21. DD 2665 Section III
Lines lists the principal and all of the subagents to which the DD 2665 applies to.
Columns C-G breaks down the instrument type the principal and agent are accountable for. These amounts are listed in Blocks of the DD 2665.
Line 37: For columns C-G, add the amounts listed in each column.
Section III is used to break down all accountable instruments held by the principal/agent and their subagent(s) if applicable. The total of these amounts will be the same as the Total Agent Accountability (Lines 15C and 32E).

22. Sit/Stand

23. DD 2665 Section IV
General Information: Agent completion of section IV is at the DO’s option. If the DO has no preference, completion of section IV is at the discretion of the agent.
This section includes memorandum-type information that is not officially a part of the agent’s accountability data

24. DD 2665 Section IV Con’t.
Deposit Tickets on Hand (Line 38): Lists all of the SF 215s the agent has on hand
Deposit Tickets on Hand (Line 38). Enter each SF 215 on hand (i.e., not returned to the principal). Enter both the number and amount for each SF 215 separately.

25. DD 2665 Section IV Con’t Paid Vouchers on Hand (Line 39):
- Includes paid voucher numbers the agent has on hand
- Includes voucher numbers that are not used, duplicated, or voided
Paid Vouchers on Hand (Line 39). Enter the inclusive numbers of all paid vouchers on hand. Also enter any voucher numbers not used, duplicated, and voided in the spaces provided.

26. DD 2665 Section IV Con’t Collection Vouchers on Hand (Line 40):
Include collection voucher numbers agent has on hand
- Include collection voucher numbers that are not used, duplicated or voided
Collection Vouchers on Hand (Line 40). Enter the inclusive numbers of all collection vouchers on hand. Also enter any voucher numbers not used, duplicated, and voided in the spaces provided.

27. DD 2665 Section IV Con’t Vouchers Returned for Corrections (Line 41):
Vouchers Returned for Correction (On Hand) (Line 41). Enter all vouchers returned by the principal for correction in the appropriate column, either paid or collection. Remember that these vouchers do not increase accountability on the front of this form. This is a memorandum entry only. Normally a cashier will never use this line on the DD Form However, the principal has the option of returning a voucher to the cashier for correction.
Vouchers Returned for Corrections (Line 41):
- Paid/Collection vouchers returned by the principal to the agent for corrections

28. DD 2665 Section IV Con’t Treasury Check Stock on Hand (Line 42):
Treasury Check Stock on Hand (Line 42). Enter the inclusive numbers of all blank treasury check stock on hand. Record each different series separately. An agent or deputy may have reason to use this line if they are authorized to issue treasury checks, however, a cashier will never use this line to record daily business.
Treasury Check Stock on Hand (Line 42):
- Lists the Treasury Check(s) serial number(s) agent has on hand

29. DD 2665 Section IV Con’t Agent Remarks (Line 43):
Agent Remarks (Line 43). Enter any remarks that the principal requires. Other remarks are entered at the agent’s discretion. Examples of remarks that could be entered here are:
(a) Deposit tickets and vouchers returned to the principal (e.g., they are not included on lines 38 to 40 because they are not on hand).
(b) Treasury checks issued (e.g., they are not included on line 42).
(c) A breakdown of the different types of negotiable instruments on hand by total amount.
Agent Remarks (Line 43):
Remarks required by the principal or at the agent’s discretion
Examples include: break down of Negotiable Instrument by type and total and Treasury Checks issued

30. DD 2665 Balancing Considerations
Things to consider to balance the DD 2665:
Ending balances of the DD 1081/DD 2665 match?
Negotiable Instruments match DD 2664/DD 1131 and the DD 2665?
ECC Loads and Sales amounts match the DD 2664, DD 1081, and DD 2665?
Local Pay amount match the DD 1081/DD2665?
Agent’s cash on hand matches DD1081and DD 2665?
Negotiable Instruments: At the end of the business day, at batch listing of all negotiable instruments processed through OTCnet will be produced. The negotiable instruments listed on the batch list should match an agent’s DD 2664 and Cash Collection Vouchers (CCVs) (ex. DD 1131s) and should also match the amount listed on the DD 2665.
ECC Loads and Sales: The ECC Load and ECC Sales report need to match the amounts listed on the DD 1081 and DD 2665; each load and sales transaction should also match up on the DD 2664.
Local Pay: The sum of all local pays disbursed throughout the business day should match the amounts listed on the DD 1081/DD The totals for each component/rank from each DD /DD117 should be compiled into a single total for all of the local pays; this amount will be compared against the DD 1081/DD2665.
Cash on hand: At the end of the business day, the principal should verify the agent’s cash on hand. This amount should match the ending balances of the agent’s DD 1081 and DD The principal may use/request a Vault Ledger and/or an Internal Cash Receipt as other tools to help verify the amounts.

31. PE – Balance out the DD 2665

32. Learning Objective ACTION: Reconcile Daily Accountable Transactions
CONDITIONS: Mid-grade FM Leaders in a classroom environment working individually and as a member of a small group, using doctrinal and administrative publications, practical exercise, case studies, personal experience, handouts, and discussion.
STANDARD: Application includes:
Identify the four sections of the DD 2665.
Identify how different transactions affect the DD 2665.
Identify how different disbursing document(s) are interrelated to the DD 2665.