1. RECONCILE A LIMITED DEPOSITORY ACCOUNT (LDA)
SHOW SLIDE #1: Reconcile A Limited Depository Account (LDA)
References: DFAS-IN REG 37-1, DODFMR R, VOL 5 , FM 1-06
Extra References:
Taught : 805A-36A-6010 Reconcile a Limited Depository Account (LDA)
Supported:
805A-36A-6003 Prepare the Statement of Accountability (SF 1219)
805A-36A-7001 Conduct a Cash Management Review
805A-36A-6112 Manage Cash Operations
1 hour 30 minutes
Facilitator Material: Each primary facilitator should possess a lesson plan, slide deck, course handouts, and practical exercise, DFAS-IN REG 37-1, DODFMR R, VOL 5, FM DD Form 2657 Blank Form. Prepare the Daily Statement of Accountability, Enhancement Sheet Prepare the Daily Statement of Accountability DD Form 2657, and TRNG AID Prepare the Daily Statement of Accountability DD Form 2657.
All required references and technical manuals will be provided by the School House
Learner Material: Learners should possess standard classroom supplies, course handouts, practical exercises, DFAS-IN REG 37-1, DODFMR R, VOL 5,, FM 1-06FM, DD Form 2657 Blank Form. Prepare the Daily Statement of Accountability, Enhancement Sheet Prepare the Daily Statement of Accountability DD Form 2657, and TRNG AID Prepare the Daily Statement of Accountability DD Form All required references and technical manuals will be provided by the School House.
Facilitator Actions: Classroom Setup 5 minutes, Classroom Breakdown 2 minutes
Testing Requirements/Assessment:
Students will take the Disbursing Exam #2 during the Disbursing module. Students must score 80% or higher and International officers must score 70% or higher.
Students will be assessed using “Go” or “No Go” on Professional Development and Leadership during the Capstone Exercise.
Motivator: FMSU Commanders can possibly face this real-world situation just as units have down range. Knowing how to use the procedures to establish a Limited Depositary Account will enable you to support the contracting office by providing check payment and currency support.

2. Terminal Learning Objective
Action: Reconcile a Limited Depositary Account
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:
Determine the beginning LDA balance.
Determine the dollar amount of LDA deposits in transit.
Determine the dollar amount of outstanding LDA checks.
Calculate the adjusted LDA bank balance.
Verify the adjusted LDA balance is correct.
Prepare a schedule of deposits made to the LDA
Prepare a list of outstanding LDA checks.
Prepare a schedule of spoiled and voided LDA checks.
Prepare a record of LDA checks issued.
Prepare a Statement of Designated Depositary Account (SF 1149).
Submit the SF 1149
Show slide #2: Terminal Learning Objective
Action: Reconcile a Limited Depositary Account
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:
Determine the beginning LDA balance.
Determine the dollar amount of LDA deposits in transit.
Determine the dollar amount of outstanding LDA checks.
Calculate the adjusted LDA bank balance.
Verify the adjusted LDA balance is correct.
Prepare a list of outstanding LDA checks.
Prepare a schedule of spoiled and voided LDA checks.
Prepare a record of LDA checks issued.
Prepare a Statement of Designated Depositary Account (SF 1149).
Submit the SF 1149
Safety Requirements: In a training environment, leaders must perform a risk assessment in accordance with FM 5-19, Composite Risk Management. Leaders will complete a DA Form 7566 COMPOSITE 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). Note: During MOPP training, leaders must ensure personnel are monitored for potential heat injury. Local policies and procedures must be followed during times of increased heat category in order to avoid heat related injury. Consider the MOPP work/rest cycles and water replacement guidelines IAW FM , NBC Protection, FM , CBRN Decontamination.
Risk Assessment Level: Low - Electrical Shock, Fire, Slippery Floors, Physical Injure/Strain, Tripping Tight Spaces in Classroom, and Influenza
Assessment: Low
Controls: Primary Instructor (PI) will ensure: All electrical cords are properly stored under desks, liquid containers have lids on them and all spills are immediately cleaned and mopped and allowed to completely dry before allowing students/personnel to walk on them. All chairs are ergonomically designed, adjust to individual preference and that all students are awake and paying attention in class. All cables/cords are properly plugged in, sheathed, and secured along tables, walls, and ceilings. No damaged or frayed cords/cables will be used. PI will brief proper hand washing techniques, the use of hand sanitizer, and evacuation procedures. All trash will be removed daily. Leader Actions: Detailed in-brief covering all aspects of safety to include daily classroom inspections, spills cleaned immediately, emergency exit plans, leader checks, hygiene procedures, and weekly safety briefings.
Environmental Considerations: Note: Instructor should conduct a Risk Assessment to include Environmental Considerations IAW FM , Environmental Considerations {MCRP 4-11B}, and ensure students are briefed on hazards and control measures. 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.
Instructional Lead-In:
Take good notes and pay very close attention during this entire block of instruction. If you do not grasp the concepts taught at the start you will struggle throughout the entire lesson. It is essential that Soldiers must be able to pay contracts accurately and timely, in operating capacity to keep the Army supplied for continuous missions.

3. Determine The Beginning LDA Bank Balance
Show Slide #3: Determine the beginning LDA bank balance
SECTION III. PRESENTATION
Method of Instruction: DSL (large or small group discussion)
1. Learning Step / Activity 1. Determine the beginning LDA bank balance.
Facilitator to learner Ratio: 1:30
Media: Slides, Printed Reference Materials
Time of Instruction: 5 minutes
Facilitator's Note: 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.
1. Character and accountability
2. Comprehensive fitness
3. Adaptability and initiative
4. Lifelong learner (includes digital literacy)
5. Teamwork and collaboration
6. Communication and engagement (oral, written, and negotiation)
7. Critical thinking and problem solving
8. Cultural and joint, interagency, intergovernmental, and multinational competence
9. Tactical and technical competence (full spectrum capable)
Facilitator’s Note: (Facilitator read and facilitate discussion on areas below)
LDAs being closed or transferred require reconciliation. The DO’s agent serving as the LDA custodian contacts the LD and requests a current statement of the account and, if available, all the paid LD checks since the last regular statement before attempting to reconcile an LDA. Reconcile the account by preparing an SF Use these procedures to transfer an LDA to the DO/DDO, a successor DO, or designated settlement office due to operational requirements or economic considerations.
The DO’s Agent:
Obtains an up-to-date bank statement from the LD.
Reconciles the LDA by comparing the ending balance from the prior month's LDA bank statement with the beginning balance from the current month's statement. The two amounts must be the same.
Prepares a list of the outstanding LDA checks and provides it to the individual charged with continuing the account.
Gives the LD the name, official title, and address of the successor LDA holder and arranges for future bank statements and paid checks to be delivered to that individual.
Turns over all undelivered LD checks to the successor LDA holder.
Issues a check to the successor LDA holder for the unexpended reconciled balance of the account.
Reports the check transaction on line 10 of the final SF 1149.
Forwards the SF 1149 and a list of the outstanding checks to the supporting DFAS site.
Enters the amount of the unexpended balance and gives a complete description of the check issued to the successor LDA holder as an Other Cash Item on line 7.9 of the SF 1219.
Returns any unused checks belonging to the LD for disposition. If they were purchased by the disbursing activity, deliver them to the successor LDA holder.
Requests the supporting DFAS site designate a settlement officer to liquidate the LDA before transferring the LDA to a settlement office for closure.
Notifies DFAS-ZPFA/IN of the transfer.

4. LSA #1 Check on Learning Show Slide #4: LSA #1 Check on Learning
Facilitator’s Note: Ask the following Questions; (Facilitate discussion on answers given)
Which of the following is not a consideration when obtaining funds?
a. Armed escort
b. Obtaining publications
c. Currency requirements
d. Cash Holding Authority
e. All of the above

5. LSA #1 Summary Show slide #5: LSA #1 Summary
Facilitator’s Note: In this lesson we discussed the procedures to transfer an LDA to the DO/DDO, a successor DO, or designated settlement office due to operational requirements or economic considerations.

6. Determine The Dollar Amount Of LDA Deposits In Transit
Show slide #6: Determine the dollar amount of LDA deposits in transit
2. Learning Step / Activity 2. Determine the dollar amount of Limited Depositary Account (LDA) deposits in transit.
Method of Instruction: DSL (large or small group discussion)
Facilitator to learner Ratio: 1:30
Time of Instruction: 5 minutes
Media: Slides, Printed Reference Materials
Facilitator’s Note: (Facilitator read and facilitate discussion on areas below)
The Successor LDA Holder:
Verifies the LDA is in balance before relieving the DO’s agent and ensures that a balance sufficient to satisfy all outstanding checks remains in the LDA. Compare deposit slips with the LDA bank statement. Total all deposits that have not been confirmed by the bank.
Notifies the LD of the name of the new DO and check-signing agents.
Deposits the check received from the previous DO’s agent for the unexpended balance and reports the check amount on line 2 of the SF 1149 in the first monthly report of the successor LDA holder; and 4. Makes all required reports and processes all transactions for the maintenance of LDAs.

7. LSA #2 Check on Learning Show Slide #7: LSA #2 Check on Learning
Facilitator’s Note: Ask the following Questions; (Facilitate discussion on answers given)
When establishing a Limited Depository Account, which financial establishments will be the first considered?
a. The International Bank of Kuwait
b. International banks in Germany
c. Civilian Banking Facilities
d. Military Banking Facilities

8. LSA #2 Summary Show slide #8: LSA #2 Summary
Facilitator’s Note: In this lesson, we discussed the successor lDA holder.

9. Determine the Dollar Amount of Outstanding LDA Checks
Show slide #9: Determine the Dollar Amount of Outstanding LDA Checks
3. Learning Step / Activity 3. Determine the dollar amount of outstanding LDA checks
Method of Instruction: DSL (large or small group discussion)
Facilitator to learner Ratio: 1:30
Time of Instruction: 5 minutes
Media: Slides, Printed Reference Materials
Facilitator’s Note: (Facilitator read and facilitate discussion on areas below)
Requests a current statement of the account from the LD.
Reconciles the account by comparing the check register with the LDA bank statement. Total all checks that have not been negotiated by the bank.
If there are no outstanding checks, closes the LDA.
If there are outstanding checks, leaves a sufficient balance in the account to cover them and transfers the account to a settlement office designated by the supporting DFAS site; reconciles the account and prepares a final SF 1149 as of the last day of business showing a zero checkbook balance on lines 12 and 18. The ending balance must be the total amount of the checks shown on both the list of outstanding checks and line 16.
Sends all undelivered checks, a copy of the final SF 1149, a copy of the current bank statement furnished by the LD, a signed copy of the letter advising the LD of closure of the account, a copy of the check issued for the unexpended balance of the account, and the list of outstanding checks to the designated settlement office.
Returns unused LD checks to the LD. Store unused LD checks purchased by the disbursing activity and dispose of them in the same manner as Treasury checks. No certificate of destruction or notification to the DFAS or to the Treasury is required for destruction of LD checks.
Notifies DFAS-ZPFA/IN within 15 days of account closure.
Prepares a LD check payable to the DO (by title) under whose authority the account was established for the unexpended balance of the account. The DO cashes the check and accounts for it on the SF 1219 by reducing line 6.1 and increasing line 6.2 by the amount of the check.

10. LSA #3 Check on Learning Show Slide # 10: LSA #3 Check on Learning
Facilitator’s Note: There is no check on learning for this LSA.

11. LSA #3 Summary Show slide #11: LSA #3 Summary
Facilitator’s Note: In this lesson, we discussed how to determine the dollar amount of outstanding LDA checks.

12. Calculate The Adjusted LDA Bank Balance
Show slide #12: Calculate the adjusted LDA bank balance
4. Learning Step / Activity 4. Calculate the adjusted LDA bank balance
Method of Instruction: DSL (large or small group discussion)
Facilitator to learner Ratio: 1:30
Time of Instruction: 5 minutes
Media: Slides, Printed Reference Materials
Facilitator’s Note: (Facilitator read and facilitate discussion on areas below)
Start with the amount of the beginning balance. (Determined in performance step 1.)
Add the amount of deposits in transit. (Determined in performance step 2.)
Deduct the amount of outstanding checks. (Determined in performance step 3.)
Deduct any bank service charges on the current LDA bank statement, if applicable.
Add or deduct any bank errors annotated on the current LDA bank statement..

13. LSA #4 Check on Learning Show Slide #13: LSA #4 Check on Learning
Facilitator’s Note: There is no check on learning for this LSA.

14. LSA #4 Summary Show slide #14: LSA #4 Summary
Facilitator’s Note: In this lesson, we discussed how to calculate the adjusted LDA bank balance.

15. Verify The Adjusted LDA Balance Is Correct
Show slide #15: Verify the adjusted LDA balance is correct.
5. Learning Step / Activity 5. Verify the adjusted LDA balance is correct
Method of Instruction: DSL (large or small group discussion)
Facilitator to learner Ratio: 1:30
Time of Instruction: 5 minutes
Media: Slides, Printed Reference Materials
Facilitator’s Note: (Facilitator read and facilitate discussion on areas below)
Compare the adjusted LDA balance with the check register balance.
Determine if they agree.
Repeat performance steps 1 through 4 if they do not agree.

16. LSA #5 Check on Learning Show Slide #16: LSA #5 Check on Learning
Facilitator’s Note: There is no check on learning for this LSA.

17. LSA #5 Summary Show slide #17: LSA #5 Summary
Facilitator’s Note: In this lesson, we discussed how to verify the adjusted LDA balance is correct.

18. Prepare A Schedule Of Deposits Made To The LDA
Show slide #18: Prepare a schedule of deposits made to the LDA.
6. Learning Step / Activity 6. Prepare a schedule of deposits made to the LDA
Method of Instruction: DSL (large or small group discussion)
Facilitator to learner Ratio: 1:30
Time of Instruction: 5 minutes
Media: Slides, Printed Reference Materials
Facilitator’s Note: (Facilitator read and facilitate discussion on areas below)
Prepare a letter (memorandum format in triplicate with the date and amount of each deposit) for the commander's signature advising the LD that the account is being closed with the withdrawal of the unexpended balance and that an amount sufficient to cover all outstanding checks will remain in the account.
Give the LD the name, official title, and address of the settlement officer and request that future statements and paid checks, when available, be forwarded until the account balance is depleted. Request the LD acknowledge acceptance by signature, retain the original and return two signed copies to the DO. The LDA holder retains one of the signed copies.

19. LSA #6 Check on Learning Show Slide #19: LSA #6 Check on Learning
Facilitator’s Note: There is no check on learning for this LSA.

20. LSA #6 Summary Show slide #20: LSA #6 Summary
Facilitator’s Note: In this lesson, we discussed, Prepare a schedule of deposits made to the LDA.

21. Prepare A List Of Outstanding LDA Checks
Show slide #21: Prepare a list of outstanding LDA checks.
7. Learning Step / Activity 7. Prepare a list of outstanding LDA checks
Method of Instruction: DSL (large or small group discussion)
Facilitator to learner Ratio: 1:30
Time of Instruction: 10 minutes
Media: Slides, Printed Reference Materials
Facilitator’s Note: (Facilitator read and facilitate discussion on areas below)
Cancel all checks issued that are older than one year:
Review the outstanding checks' issue dates.
Determine, by check date, if the checks are older than one year.
Prepare a Schedule of Cancelled Checks (SF 1098) to cancel the identified checks that are on hand. Attach the checks to the schedule.
Prepare a separate Schedule of Cancelled Checks (SF 1098) to cancel the identified checks that are not on hand (unavailable).
Prepare a schedule of outstanding checks for the remaining checks in memorandum format.
Include the name of the LDA, check number, date, payee name and social security number, payee address, voucher number under which the check was disbursed, amount in units of foreign currency, amount of the check in equivalent USDs at the time of issue, DSSN, and the name of the DO that established the LD.

22. LSA #7 Check on Learning Show Slide #22: LSA #7 Check on Learning
Facilitator’s Note: There is no check on learning for this LSA.

23. LSA #7 Summary Show slide #23: LSA #7 Summary
Facilitator’s Note: In this lesson, we discussed how to prepare a list of outstanding LDA checks.

24. Prepare A Schedule Of Spoiled And Voided LDA Checks
Show slide #24: Prepare a schedule of spoiled and voided LDA checks
8. Learning Step / Activity 8. Prepare a schedule of spoiled and voided LDA checks.
Method of Instruction: DSL (large or small group discussion)
Facilitator to learner Ratio: 1:30
Time of Instruction: 10 minutes
Media: Slides, Printed Reference Materials
Facilitator’s Note: (Facilitator read and facilitate discussion on areas below)
The functional area authorizing the payment of a voucher may request voiding of a check. The DO bases their decision on the payee’s non-entitlement to payment, or an error in the way the check was drawn. Do not report voided checks as issued in the DO’s check report. Upon determination to void a check, render the check nonnegotiable by stamping, marking, or writing the words, “VOID – NOT NEGOTIABLE, NO CHECK ISSUED UNDER THIS NUMBER” on the check’s face in large prominent letters. Do not store voided checks in the safe or vault of the DO or any deputies or agents. Prepare a listing (in memorandum format by check number) of voided checks, entitled “Voided Checks,” showing the accounting month, the name of the LD, and the LDA number at the end of each month and send it and the originals of all voided checks with the monthly SF 1149.
A DO holding an open LDA or a settlement officer charged with settling closed accounts prepares and submits an SF 1149 within 30 days after the close of a calendar month. When closing an LDA, the account holder prepares and submits an SF 1149 within five days after closure. For a closed LDA, mark the final SF 1149 “FINAL” at the top of the form. Prepare an original and two copies of the SF 1149 if the LDA holder is the DO, or in an original and three copies if the LDA holder is an agent of the DO. Support the SF 1149 with the:
LD bank statement for the period or a certified list of paid checks.
Record of checks issued.
Schedule of spoiled and voided checks and the checks themselves.
Copy of each SF 1098 issued during the reporting period canceling available checks and the checks themselves.
Copy of each SF 1098 issued during the reporting period canceling unavailable checks with the LD’s letter acknowledging their cancellation.
Copy of each JV issued during the accounting period transferring un-current checks or reporting/clearing check issue discrepancies.
Original checks returned or recovered after issuing a substitute check or any mutilated or defaced checks received from claimants.
Schedule of deposits made to the LDA during the accounting period, showing date and amount of each deposit.
List of outstanding checks showing check number, date, and amount.
Copy of the SF 1219.

25. LSA #8 Check on Learning Show Slide #25: LSA #8 Check on Learning
Facilitator’s Note: There is no check on learning for this LSA.

26. LSA #8 Summary Show slide #26: LSA #8 Summary
Facilitator’s Note: In this lesson, we discussed how to prepare a record of LDA checks issued.

27. Checks Issued. Prepare A Record Of LDA
Show slide #27: Prepare a record of LDA checks issued
9. Learning Step / Activity 9. Prepare a record of LDA checks issued.
Method of Instruction: DSL (large or small group discussion)
Facilitator to learner Ratio: 1:30
Time of Instruction: 5 minutes minutes
Media: Slides, Printed Reference Materials
Facilitator’s Note: (Facilitator read and facilitate discussion on areas below)
Prepare an original and four copies of a separate check listing for each LDA (in memorandum format), with a heading showing the DO’s name and location and the name and location of the LD. Include the un-current LD checks in ascending numerical order on each listing, showing each check’s issue date, check number, name of the payee, check amount in the check’s currency, and the USDE of the check when it was issued (as shown on the payment voucher). Show the total amount of foreign currency units and the total USDE of all checks on the listing. Transfer the total USDE when the checks were issued to Treasury account, 20X6045 (Proceeds and Payment of Certain Unpaid Checks).

28. LSA #9 Check on Learning Show Slide #28: LSA #9 Check on Learning
Facilitator’s Note: There is no check on learning for this LSA.

29. LSA #9 Summary Show slide #29: LSA #9 Summary
Facilitator’s Note: In this lesson, we discussed how to prepare a record of LDA checks issued.

30. Prepare a Statement of Designated Depositary Account (SF 1149)
Show slide #30: Prepare a Statement of Designated Depositary Account (SF 1149)
Method of Instruction: DSL (large or small group discussion)
10. Learning Step / Activity 10. Prepare a Statement of Designated Depositary Account (SF 1149).
Facilitator to learner Ratio: 1:30
Media: Slides, Printed Reference Materials
Time of Instruction: 10 minutes
Facilitator’s Note: (Facilitator read and facilitate discussion on areas below)
Prepare in an original and three copies if the LDA holder is an agent of the DO.
Prepare in an original and two copies if the LDA holder is the Disbursing Officer (DO).
Prepare a separate SF 1149 for each LDA.
Prepare the Heading:
Station or Office - Enter the name and address of the activity to which the account holder is assigned.
Name (Funds advanced by) - If the DO is the LDA holder, leave blank. Otherwise, enter the name of the DO who advanced the funds used to establish the LDA.
Name of Disbursing Officer or Cashier - Enter the rank and name of the account holder.
Location of Depository - Enter the address of the financial institution maintaining the LDA.
Name of Depository - Enter the name of the financial institution maintaining the LDA.
Account Number - Enter the account number shown on the statement received from the financial institution maintaining the LDA.
Monetary Unit of This Account - Enter the complete name of the monetary unit of the LDA (i.e., French Francs, not Francs).
Accounting Period - Enter the from and to days of the calendar month being reported by the SF 1149.
Prepare the Summary of Transactions section:
Line 2 - Deposits to Official Credit.
Line 1 - Checkbook Balance at Close of Previous Period. Enter the amount shown on line 18 of the previous period's SF The figure must agree with the amount on line 6.1 of the preceding Statement of Account (SF 1219), unless the DO has more than one LDA.
Others. Enter the total of all deposits made by the DO or account holder during the month.
Transfers. Enter the amount of wire transfers (or similar transactions) into the account.
Line 4 - Undeliverable Checks Credited This Period. Leave this line blank.
Line 3 - Checks Canceled This Period. Enter the total of all checks canceled on a SF 1098.
Line 7 - Total To Be Accounted For. Enter the total of lines 1 through 6 on this line.
Line 6 – Un-current Checks. Enter the amount of un-current LDA checks which were transferred to Treasury Department account 20X6045 during the month. Attach a copy of each OF 1017-G prepared to transfer un-current checks.
Line 5 - Adjustments. Enter the total of all adjustment increases during the month (e.g., check issue underdrafts or interest credited to the account). Attach, for each increase, a copy of the Journal Vouchers (OFs 1017-G), a detailed explanation of each adjustment, or the depositary's credit memos.
Line 8 - Total Checks Drawn This Period. Enter the total of all LDA checks issued during the period.
Spoiled checks are reported as zero dollar amount checks when replaced by another serial numbered check.
Voided checks are reported as zero dollar amount checks.
Line 9 - Uncollectible Checks Returned by the Depository. Enter the total amount of all dishonored checks returned by the LDA. Attach a schedule showing the check number, date, payee, and amount of each dishonored check and the date and amount of the deposit slips under which they were deposited.
Line 12 - Checkbook Balance Close of Period. Subtract line 11 from line 7 and enter the result on this line.
Line 11 - Total. Enter the total of lines 8 through 10 on this line.
Line 10 - Adjustments. Enter the total adjustment decreases during the month (i.e. check issue overdrafts or fees for returned checks). Attach, for each decrease, a copy of the OFs 1017-G.
Prepare the Reconciliation section:
Line 14 - Add: Deposits in Transit. Enter the total of deposits included in the amount on line 2 that are not shown on the LDA bank statement.
Line 13 - Balance Per Bank Statement. Enter the balance from the LDA bank statement.
Line 17 - Deduct: Deposits Not Credited By. Enter the amount of deposits listed on the bank statement and not reflected on Line 12. (The only reason for an entry on this line is a LDA bank error crediting the wrong account.)
Line 16 - Deduct: Outstanding Checks. Enter the total of any checks not shown as paid on the current and all preceding LDA bank statements.
Line 15 - Total. Enter the total of lines 13 and 14 on this line.
Line 20 - Rate of Exchange. Enter the rate of foreign currency units equal to one U.S. dollar carried to at least two decimal places. This must be the same rate as used on Line 6.1 of the current SF 1219.
Line 19 - U.S. Dollar Equivalent. Enter the U.S. dollar equivalent of the monetary unit on line 12.
Line 18 - Balance Per Checkbook. Subtract the sum of lines 16 and 17 from the amount entered on line 15 and enter the result. The amount entered on this line must equal the amount on line 12.
Prepare the Date and Signature blocks:
Prepare the Checks Used This Period section. Enter the beginning and ending LDA check numbers used during the period. The beginning check number should be one number greater than the ending check number from the preceding month's SF 1149.
Signature of Disbursing Officer or Cashier - Have the account holder sign in the space provided. If the account holder is not the DO, have the DO countersign above the signature of the account holder.
Date - Enter the date the SF 1149 is prepared.

31. LSA #10 Check on Learning Show Slide #31: LSA #10 Check on Learning
Facilitator’s Note: There is no check on learning for this LSA.

32. LSA #10 Summary Show slide #32: LSA #10 Summary
Facilitator’s Note: In this lesson, we discussed how to prepare a statement of designated depositary account (SF 1149).

33. Submit the SF 1149 Show slide #33: Submit the SF 1149
11. Learning Step / Activity 11. Submit the SF 1149.
Method of Instruction: DSL (large or small group discussion)
Facilitator to learner Ratio: 1:30
Time of Instruction: 5 minutes
Media: Slides, Printed Reference Materials
Facilitator’s Note: (Facilitator read and facilitate discussion on areas below)
A DO holding an open LDA or a settlement officer charged with settling closed accounts prepares and submits an SF 1149 within 30 days after the close of a calendar month. When closing an LDA, the account holder prepares and submits an SF 1149 within five days after closure. For a closed LDA, mark the final SF 1149 “FINAL” at the top of the form. Prepare an original and two copies of the SF 1149 if the LDA holder is the DO, or in an original and three copies if the LDA holder is an agent of the DO.
Support/Include with the SF 1149 the following:
A current LDA bank statement for the period or a certified list of paid checks.
Record of checks issued.
Schedule of spoiled and voided checks and the checks themselves.
Copy of each SF 1098 issued during the reporting period canceling available checks and the checks themselves.
Copy of each SF 1098 issued during the reporting period canceling unavailable checks with the LD’s letter acknowledging their cancellation.
Copy of each JV issued during the accounting period transferring un-current checks or reporting/clearing check issue discrepancies.
Original checks returned or recovered after issuing a substitute check or any mutilated or defaced checks received from claimants.
Schedule of deposits made to the LDA during the accounting period, showing date and amount of each deposit.
List of outstanding checks showing check number, date, and amount.
Copy of the SF 1219 prepared for the period.

34. LSA #11 Check on Learning Show Slide #22: LSA #11 Check on Learning
Facilitator’s Note: There is no check on learning for this LSA.

35. LSA #11 Summary Show slide #35: LSA #11 Summary
Facilitator’s Note: In this lesson, we discussed how to properly submit the SF 1149.

36. TLO Check on Learning SHOW SLIDE #36: TLO Check on Learning
Facilitator’s Note: Facilitator, 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.

37. Terminal Learning Objective
Action: Reconcile a Limited Depositary Account
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:
Determine the beginning LDA balance.
Determine the dollar amount of LDA deposits in transit.
Determine the dollar amount of outstanding LDA checks.
Calculate the adjusted LDA bank balance.
Verify the adjusted LDA balance is correct.
Prepare a list of outstanding LDA checks
Prepare a schedule of deposits made to the LDA
Prepare a schedule of spoiled and voided LDA checks.
Prepare a record of LDA checks issued.
Prepare a Statement of Designated Depositary Account (SF 1149).
Submit the SF 1149
Show slide #37: TLO Summary
Facilitator’s Note: Read TLO Or
Facilitator’s Note: During and throughout this lesson, we have discussed Determine the dollar amount of Limited Depositary Account (LDA) deposits in transit, and the proper preparation of the Statement of Designated Depositary Account (SF 1149). We talked about preparing a schedule of spoiled and voided checks, and preparing a record of LDA checks issued.
Facilitator’s Note: 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.