1. Prepare the Daily Agent Accountability Summary (DD Form 2665)
Show Slide #1: Prepare the Daily Agent Accountability Summary (DD Form 2665)
References: DoDFMR R, Vol 5, Chap 19, Disbursing Policy, Feb 14
Section I. Administrative Data
Academic Hours/Methods
8 hrs. / 00 mins DSL (small or large group discussion)
12 hrs. / 00 mins Practical Exercise (PE) Hands-on Performance
Section II. Introduction: During this lesson, we will be discussing the requirements to balance daily business using the DD Form 2665
Method of Instruction: DSL (small or large group discussion)
Facilitator to Learner Ratio: 1:30
Time of Instruction: 5 mins
Media: PowerPoint, Printed Materials
Facilitator Material: Each primary facilitator should possess a lesson plan, slide deck, course handouts, access to Blackboard for Practical Exercises with Answer Keys, and a Summary sheet containing the above noted references. All required printed reference material, and technical manuals will be provided by the Schoolhouse.
Learner Material: Learners should possess all required printed reference material, course handouts, access to Blackboard to complete all Practical Exercises, a Summary sheet containing the above noted references and standard classroom supplies.
Motivator: As a Lieutenant in the Finance Corps, one of the many responsibilities you may be assigned is that of a Deputy Disbursing Officer (DDO). Even if you are working in an office that does not have a full disbursing operation, you may be called upon to perform these actions in a field environment. As a DDO, you can be held both personally and pecuniary liable for funds entrusted to your care. Unless you understand disbursing operation concepts and are able to use the proper forms for accountability, you may find yourself personally in debt to the United States Government. One such form used to track accountability is the DD Form 2665, Daily Agent Accountability Summary. The DD Form 2665 is the prescribed daily accountability document given to the Disbursing Officer by all deputies, agents, and cashiers. This report summarizes all transactions conducted during the business day. Accuracy is essential in the preparation of this document for the finance officer to maintain accountability. All deputies, agents, and cashiers are charged with the two-fold responsibility of service to soldiers and protection of assets. Properly completing the DD Form 2665 is just one of the methods used to protect those assets. 1

2. Terminal Learning Objective
Action: Prepare the Daily Agent Accountability Summary (DD Form 2665).
Conditions: FM Leaders in a classroom environment working individually and 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 an 80% accuracy (70% for International learners):
Identify Disbursing Personnel, Terms and Forms
Overview of the DD Form 2665, Daily Agent Accountability Summary
Ensure all daily transactions are input into DDS
Complete Section I Summary of Daily Accountability Transactions
If Out of Balance
Complete Section III – Location of Cash/Negotiable Instruments
Complete Section IV – Memorandum Agent Accountability
Prepare the Daily Agent Accountability Summary (DD Form 2665) as a Disbursing Agent
Show Slide #2: Terminal Learning Objective (TLO)
Action: Prepare the Daily Agent Accountability Summary (DD Form 2665)
Conditions: FM Leaders in a classroom environment working individually and 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 an 80% accuracy (70% for International learners):
Identify Disbursing Personnel, Terms and Forms
Overview of the DD Form 2665, Daily Agent Accountability Summary
Ensure all daily transactions are input into DDS
Complete Section I Summary of Daily Accountability Transactions
If Out of Balance
Complete Section III – Location of Cash/Negotiable Instruments
Complete Section IV – Memorandum Agent Accountability
Prepare the Daily Agent Accountability Summary (DD Form 2665) as a Disbursing Agent
Facilitator’s Note: Throughout this lesson, solicit from learners the challenges they experienced in the current operational environment (OE) and what they did to resolve them. Encourage learners to apply at least 1 of the 8 critical variables: physical environment, political stability of the state, sociological demographics, infrastructure, military capabilities, information, time, and economics.
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 Consideration: 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 1 during the Disbursing module. Learners must score 80% or higher and International officers must score 70% or higher. Also, Learners will be assessed using “Go” or “No Go” on their knowledge and execution of Accounts Payable functions and Pay Support activities during the Capstone Exercise.
Instructional Lead-in: The disbursing operation is an important part of an officer’s duties. Disbursing is a complex system of checks, balances, and reports. It is necessary for you to become very familiar with not only the DD Form 2665, Daily Agent Accountability Summary, but also the effect different documents have on cash accountability. Having a conceptual understanding of documents and transactions and their effects on your accountability will help you throughout all the disbursing related tasks. We will augment the concepts discussed during this lesson in future Disbursing lessons. 2

3. Disbursing Personnel Disbursing Officer (DO)
Deputy Disbursing Officer (DDO)
Cashier
Disbursing Agent (DA)
Show Slide #3: Disbursing Personnel
Facilitator Note: All handouts and learner materials for this lesson are located in Tab 23.
1. Learning Step Activity #1: Identify Disbursing Personnel, Terms and Forms
Method of Instruction: DSL (small or large group discussion)
Facilitator to Learner Ratio: 1:30
Time of Instruction: 1 hr. / 50 mins.
Media: PowerPoint, Printed Materials
Facilitator's Note: Before facilitating this lesson, ask the learners which of the 21st Century (Learner) 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.
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
#9. Tactical and technical competence (full spectrum capable)
Facilitator's Note: Before we begin discussing the DD Form 2665, it is important that you gain a conceptual understanding of personnel within the Disbursing operation and their primary functions, basic disbursing terms, forms used in a Disbursing office, and ledgers used by the accountable official to track funds.
Facilitator's Note: Refer learners to Learner Handout (LH) for Disbursing Operations Training Aid, page 1. Also, found in Disbursing Operations Weeks 1 & 2, page 6.
Disbursing Personnel: There are key positions within a disbursing operation; these personnel have specific duties and responsibilities.
(1) Disbursing Officer (DO) or Account Holder. The DO is held personally and pecuniary liable for all government funds held in their possession. The DO can be held liable for illegal, improper, or incorrect payments or for errors in their accounts even though they may have relied on deputies, agents, or cashiers. This position holds great responsibility and the duties should not be handled casually.
(2) Deputy Disbursing Officer. A deputy is an individual appointed by the DO to act in the name of and for that DO to perform any and all acts relating to the receipt, disbursement, custody, and accounting for public funds. However, the DO can restrict the acts a deputy is authorized to perform.
(3) Cashier. A cashier is an officer, enlisted member, or civilian employee designated by the DO or disbursing agent, in writing, to perform disbursing, collection, and accounting responsibilities.
(4) Disbursing Agent (Paying Agent). An agent is an individual who is acting under a formal letter of appointment from the DO. Agents are not authorized to sign United States (U.S.) Treasury checks or sign documents attesting to the DO’s accountability. However, the DO may authorize an agent to perform any duty relating to public funds in the name of and for the account of the DO. 3

4. Disbursing Terms Negotiable Instruments Disbursement Collection
Accommodation Exchange Transaction
Check for Cash (CC)
Uncollectible Check (UC)
Show Slide #4: Disbursing Terms
Facilitator's Note: Refer learners to Student Handout (SH) for Disbursing Operations Training Aid (TA), page 1. Also, found in Disbursing Operations Weeks 1 & 2, page 6.
Disbursing Terms: Some of the more common terms used in the disbursing section are listed in the following paragraphs. These will help you to understand the concepts that will be discussed later.
Negotiable Instrument. One of a variety of instruments used to disburse or receive cash. Examples are personal checks, U.S. Treasury checks, business checks, bank drafts, money orders, or traveler’s checks.
Disbursement. A disbursement is money paid to a Soldier, DoD Civilian, or a Vendor for goods furnished or services rendered. A disbursement takes money from your personal care and consequently decreases total cash accountability.
Collection. A collection is an acquisition of money due to the United States by a Soldier, DoD Civilian, or a Vendor. In this transaction you are receiving money, thus increasing your total cash accountability.
Accommodation Exchange Transaction. This is the exchange of U.S. dollars (or U.S. dollar negotiable instruments) for foreign currency. In this type of transaction you are exchanging something of equal value; therefore an exchange transaction has no effect on total accountability.
Check for Cash (CC). A negotiable instrument typed up by the Accounts Branch, which is exchanged for cash between a customer and a cashier or used to obtain cash at an authorized bank by a Deputy or Disbursing Agent. This transaction is not unlike writing a personal check out to “Cash”.
Uncollectible Check (UC). A negotiable instrument which has been returned due to insufficient funds in the presenter’s account. 4

5. Disbursing Forms Advance/Return Forms Collection Vouchers
Disbursement Vouchers
Other Disbursing Forms
Show Slide #5: Disbursing Forms
Facilitator's Note: Refer learners to Student Handout (SH) for Disbursing Operations Training Aid (TA), page Also, found in Disbursing Operations Weeks 1 & 2, pages 6-10.
Disbursing Forms: Some of the more common forms used throughout the Disbursing Section are here. Becoming familiar with them is necessary in order to maintain proper accountability.
Advance and Return Forms. These documents are used “in house" to properly account for the transfer of all accountable items between the DO and agents or between agents.
Collection Vouchers. Collection vouchers increase accountability.
Disbursement Vouchers. Disbursement vouchers decrease accountability.
Other Disbursing Forms. This includes the 2664, which is the exchange accommodation sheet; it keeps track of check cashing and currency exchange transactions. 5

6. Collection Vouchers Advance / Return Forms
DD Form 1131
SF 1098
DD Form 707
DD Form 1081
Internal Receipt for Cash
Show Slide #6: Advance / Returns Forms
Facilitator’s Note: Refer learners to SH for Disbursing Operations Training Aid (TA), page 2. Also, found in Disbursing Operations Weeks 1 & 2, page 7.
Advances and Returns include the following:
DD Form 1081, Statement of Agent Officer’s Account, This form is initiated when accountable funds or documents are advanced or returned to or from the DO and any agent officer (deputies, agents, cashiers, paying agents, and collection agents). These documents are used “in house" to properly account for the transfer of all accountable items between the DO and agents or between agents.
Internal Receipt for Cash, This is a locally designed document. It is prepared on an as needed basis in order to obtain or return accountable items (i.e., U.S. currency, foreign currency, and negotiable instruments). All currency is listed by denomination. It is used in conjunction with the DD Form 1081.
Facilitator’s Note: Advance to next slide.
Collection Vouchers
Collection Vouchers: A properly prepared collection voucher gives DOs or their agents’ authority to collect moneys due the U.S. It is imperative that they contain complete and accurate data. Some of the more common collection vouchers are as follows.
 DD Form 1131, Cash Collection Voucher, This form is used for all collections that do not require the use of one of the above two forms. The DD Form 1131 is also used when a gain on foreign currency revaluation is realized.
 SF 1098, Schedule of Canceled and Undeliverable Checks, Complete this form when a check issued by an authorized disbursing agent is returned to that agent as undeliverable or if the check issued is canceled.
 DD Form 707, Report of Deposits, This form is utilized by dining facilities when a cash turn-in is made.
Facilitator Note: Explain to the learners that the cashier will make multiple copies based on the SOP, but at a minimum they will need a copy for them, the customer, and the CCV box for internal controls. 6

7. Collection Voucher Data
Accounting Classification
Amount to be Collected
Signature
Voucher Number and Date
Remitter
Show Slide #7: Collection Voucher Data
Facilitator’s Note: Refer learners to SH for Disbursing Operations Training Aid (TA), page 2. Also, found in Disbursing Operations Weeks 1 & 2, page 7.
Collection Voucher Data: All collection vouchers must contain the following minimum essential data.
Accounting Classification, Each collection shall be coded with a complete accounting classification and country code (when applicable). More than one accounting classification may be charged on the same voucher. Entries in accounting records are always in U.S. dollars (i.e., on foreign currency collections, the amount of foreign currency and the conversion rate to U.S. dollars must be cited).
Amount to be Collected, The total amount to be collected must be shown in the total block on the collection voucher. The amount can not be changed or altered in any way.
Signature, A certifying officer’s signature must be in the DO’s signature block (verify this signature against the DD Form 577, Signature Card).
Voucher Number and Date, The date of preparation and the voucher number must be in the blocks provided on the collection voucher.
Remitter, The correct remitter, either an individual or an organization, must be in the space provided. In the case of an individual soldier, the correct Social Security Number (SSN) must be cited. 7

8. Disbursement Vouchers
DA Form 7003
SF 1049
SF 1034
DD Form
DD Form
SF 44
Show Slide #8: Disbursement Vouchers
Facilitator’s Note: Refer learners to SH for Disbursing Operations Training Aid (TA), pages Also, found in Disbursing Operations Weeks 1 & 2, pages 8-9.
Disbursement Vouchers: A properly prepared disbursement voucher gives DOs or their agents’ authority to make payment of a government obligation. It is imperative that the vouchers contain complete and accurate data. Some of the more common disbursement vouchers are as follows.
 DA Form 7003, Payment Authorization, This form is used for all advance, casual, continuation, partial, bonus, separation, and reenlistment payments.
 SF 1049, Public Voucher for Refunds. This form is used to refund overpayments made to the government by individuals or organizations.
 SF 1034, Public Voucher for Purchases and Services Other than Personal, This form is used to make payments to individuals or organizations for services provided. It is also used to reimburse claims made against the government. The SF 1034 is also used when a loss on foreign currency revaluation is realized.
 DD Form , Travel Settlement Voucher, This form is used to make payments to individuals for official travel performed.
 DD Form , Multiple Payments List, This form is used as a supplement to DD Form , to substantiate claims for reimbursement when multiple individuals of an organization perform official travel at the same time, between the same points, and accounting data is the same. The form may also be used as a payroll list for casual payments.
 SF 44, U.S. Government Purchase Order-Invoice-Voucher, This form is used by both paying agents and contracting officers to make purchases of goods and services not available in the logistics system. 8

9. Disbursement Voucher Data
Voucher Heading and Date
Accounting Classification
Amount to be Disbursed
Method of Disbursement
Payee
Signatures
Show Slide #9: Disbursement Voucher Data
Facilitator’s Note: Refer learners to SH for Disbursing Operations Training Aid (TA), page 4. Also, found in Disbursing Operations Weeks 1 & 2, page 9.
Disbursement Voucher Data: All disbursement vouchers must contain the following minimum essential data.
 Voucher Heading and Date, This area includes the complete name and mailing address of the paying office, the date of preparation, the voucher number, and the information required in the “Paid By” block. Voucher number series are reissued at the beginning of each fiscal year based on AR 37-1.
 Accounting Classification, Each payment shall be coded with a complete accounting classification and country code (when applicable). More than one accounting classification may be charged on the same voucher. Entries in accounting records are always in U.S. dollars (i.e., on foreign currency disbursements, the amount of foreign currency and the conversion rate to U.S. dollars must be cited). Generally, accounting classifications are changed every fiscal year.
 Amount to be Disbursed, The total amount to be disbursed must be shown in the correct block on the disbursement voucher. The amount can not be changed or altered in any way. These amounts are circled and initialed by the cashier.
 Method of Disbursement, In the space provided on the voucher, annotate as to whether the disbursement was made by Electronic Fund Transfer (EFT), Treasury check, or cash.
 Payee, The correct payee, either an individual or an organization, must be in the space provided. In the case of an individual, the correct Social Security Number (SSN) must be cited.
 Signatures, A certifying officer’s signature must be in the approved for payment block (verify this signature against the DD Form 577, Signature Card). The payee must sign the voucher in the presence of the disburser prior to payment being made (verify this signature against the payee’s identification card). 9

10. Other Disbursing Forms
DD Form 2664
OF 1017-G
SF 215
SF 5515
DD Form 117
Show Slide #10: Other Disbursing Forms
Facilitator’s Note: Refer learners to SH for Disbursing Operations Training Aid (TA), page 5. Also, found in Disbursing Operations Weeks 1 & 2, pages 9-10.
Other Disbursing Forms: There are five other forms used to account for disbursing office transactions. They are the DD Form 2664, Currency Exchange Record; OF 1017-G, Journal Voucher; the SF 215, Deposit Ticket; SF 5515, Debit Voucher; and the DD Form 117, Military Pay Voucher.
DD Form 2664, Currency Exchange Record, All DOs and agent officers making foreign currency accommodation exchanges maintain the Currency Exchange Record. It is maintained on a daily basis to ensure that set limitations are being efficiently implemented and to serve as an audit trail of the exchange transactions. It is also maintained for all other exchanges (i.e., personal check for U.S. currency).
OF 1017-G, Journal Voucher. The Journal Voucher is used to adjust the DO’s accountability for any irregularities that may occur; such as a loss of funds. For a loss of funds, the Journal Voucher is an accounting record of the move from physical on-hand accountability to a loss of funds account. This voucher is internal to the operation only. Therefore, a subsidiary ledger marked “Journal Voucher Series” is used to track these forms.
SF 215, Deposit Ticket. The Deposit Ticket is used when depositing funds (e.g., cash, negotiable instruments) for credit to the DO’s account. Reconciliation of deposit tickets are done by using the CASHLINK system.
SF 5515, Debit Voucher. The Debit Voucher is used by the Federal Reserve to adjust the DSSN Treasury Account for items such as dishonored checks. The DO is responsible for receiving the debit voucher and making the appropriate adjustment on the DD Form Reconciliation of debit vouchers is done by using the CASHLINK system.
DD Form 117, Military Pay Voucher. This voucher is used to adjust Soldier’s military pay accounts for casual payments made in the disbursing system. Responsibility for preparation of this form is done by the disbursing section and forwarded to the military pay section for coding and collection. A DD Form 139 can also be used to perform this function. 10

11. Disbursing Ledgers U.S. Currency Vault Ledger
Foreign Currency Vault Ledger
Check Register
Show Slide #11: Disbursing Ledgers
Facilitator’s Note: Refer learners to SH for Disbursing Operations Training Aid (TA), page 6. Also, found in Disbursing Operations Weeks 1 & 2, page 11.
Disbursing Ledgers. Properly prepared ledgers provide the DO or their agents an accurate accounting of all accountable currency and negotiable instruments. It is imperative that they contain complete and accurate data. These ledgers account for all negotiable instruments held by the disbursing officer such as, U. S. currency, foreign currency, and U. S. Treasury checks.
U.S. Currency Vault Ledger. This ledger shows by denomination all U.S. currency on hand in the accountable officer’s vault at any given moment. Any time currency is placed in to or removed from the vault; an entry must be made in the ledger. The entry must contain, at a minimum, the date of the transaction, the reason for the transaction, the total amount of each denomination affected, and the cumulative total in the vault. This ledger also contains a column for negotiable items.
Foreign Currency Vault Ledger. This ledger is used in the same way as the U.S. Currency Vault Ledger, except that it does not account for any negotiable instruments.
Check Register. This ledger shows all checks issued (When a check is issued, the accountable officer’s accountability increases). Any time a check is issued, an entry must be made in this register. The entry must contain, at a minimum, the date of issue, the check number, the reason for issuance, the amount, and the cumulative total of all checks issued. 11

12. Check on Learning
Q1. What is NOT one of the three ledgers kept in the Disbursing Section?
Check Register
Collection Register
U.S Currency Ledger
Foreign Currency Ledger
Q2. What is NOT a minimum essential data that a collection voucher must contain?
Voucher number
Amount collected
Method of collection
Accounting classification
Q3. The SF 1034, Public Voucher for Purchases and Services Other than Personal, is used when a loss on foreign currency revaluation is realized.
True
False
Show Slide #12: LSA #1: Identify Disbursing Personnel, Terms and Forms
Check on Learning
Facilitator’s Note: Advance Slide to view questions and correct answers.
Q1. What is NOT one of the three ledgers kept in the Disbursing Section?
Check Register
Collection Register
U.S Currency Ledger
Foreign Currency Ledger
Q2. What is NOT a minimum essential data that a collection voucher must contain?
Voucher number
Amount collected
Method of collection
Accounting classification
Q3. The SF 1034, Public Voucher for Purchases and Services Other than Personal, is used when a loss on foreign currency revaluation is realized.
True
False 12

13. Identify Disbursing Personnel, Terms and Forms Summary
In this lesson, we discussed and talked about:
The different types of disbursing operation personnel
Explained the different disbursing terms
Finalize with explaining the 3 types of disbursing ledgers.
Show Slide #13: LSA #1: Identify Disbursing Personnel, Terms and Forms Summary
In this lesson, we discussed and talked about:
The different types of disbursing operation personnel
Explained the different disbursing terms
Finalize with explaining the 3 types of disbursing ledgers 13

14. Concept Show Slide #14: Concept
2. Learning Step / Activity #2. Overview of the DD Form 2665, Daily Agent Accountability Summary
Method of Instruction: DSL (small or large group discussion)
Facilitator to Learner Ratio: 1:30
Time of Instruction: 1 hr. / 00 min.
Media: PowerPoint, Printed Materials
Facilitator’s Note: Refer learners to SH for Disbursing Operations Training Aid (TA), pages Also, found in Disbursing Operations Weeks 1 & 2, pages
Concept. All DOs are considered to be agents to the Treasury Department. Each DO is accountable to the Treasury for all cash items in his or her possession. There are three forms used by the DO and his/her accountable officials to account for all public funds under the responsibility of the DO.
The DD Form 2665, Daily Agent Accountability Summary, is the official daily statement of accountability for all agents. This form contains most of the daily cash transactions since most cash transactions are performed by deputy DOs, disbursing agents, paying agents, collection agents, and cashiers. The DD Form 2665 is the first statement completed. Once completed, it is turned in to the DO.
The DD Form 2657, Daily Statement of Accountability, is the DO’s official daily statement of this accountability. (The DD Form 2657 will be discussed in depth in a later lesson plan.) The DO consolidates all the DD Forms 2665 from the agents onto one DD Form This process is done daily.
The SF 1219, Statement of Accountability, is the DO’s official monthly statement of accountability. (The SF 1219 will be discussed in depth in a later lesson plan.) Agents do not maintain a monthly statement. On the last business day of the month, the DO consolidates all the DD Forms 2657 onto one SF The SF 1219 is then forwarded to the Treasury.
General Information.
(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 of 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 1081. 14

15. DD Form 2665, Section I Show Slide #15: DD Form 2665, Section I
Facilitator’s Note: (read and facilitate discussion using the slide)
Facilitator’s Note: Refer learners to SH for Disbursing Operations Training Aid (TA), page 7. Also, found in Disbursing Operations Weeks 1 & 2, page 26.
Section I, Summary of Daily Accountability
(1) This section summarizes all transactions affecting the cash accountability of the agent (e.g., deputy, agent, or cashier) since the last turn-in to the principal (e.g., DO, deputy DO, or disbursing agent).
(2) It also reflects both daily and cumulative balances to date since the last turn-in to the principal.
(3) The cumulative totals are only the amounts since the last turn-in to the principal. They are not the totals for the entire accounting period. 15

16. DD Form 2665, Section II Show Slide #16: DD From 2665, Section II
Facilitator’s Note: (read and facilitate discussion using the slide)
Facilitator’s Note: Refer learners to SH for Disbursing Operations Training Aid (TA), pages Also, found in Disbursing Operations Weeks 1 & 2, pages
Section II, Distribution of Agent Accountability
(1) This section shows the make-up of all the items for which the agent is accountable to the principal.
(2) It also records all items turned in to the principal. 16

17. DD Form 2665, Section III Show Slide #17: DD Form 2665, Section III
Facilitator’s Note: (read and facilitate discussion using the slide)
Facilitator’s Note: Refer learners to SH for Disbursing Operations Training Aid (TA), page 8. Also, found in Disbursing Operations Weeks 1 & 2, page 27.
Section III, Location of Cash/Negotiable Instruments. This section shows the value of all accountable items and where they are located. 17

18. DD Form 2665, Section IV (cont’d 1)
Show Slide #18: DD Form 2665, Section IV; DD Form 2665, Section IV (cont’d 1); DD Form 2665, Section IV (cont’d 2); and DD Form 2665, Section IV (cont’d 3)
Facilitator’s Note: (read and facilitate discussion using the slide)
Section IV, Memorandum Agent Accountability
(1) This section is for memorandum type information that is not officially a part of the agent’s accountability data.
(2) It is completed at the DOs option. If the DO has no preference, then the agent has the option of whether or not to complete this section.
Facilitator’s Note: Advance to next slide.
DD Form 2665, Section IV (cont’d 1)
Line #39 - Paid Vouchers on Hand and line #40 – Collection Vouchers on Hand
DD Form 2665, Section IV (cont’d 2)
Line #40 – Collection Vouchers on Hand and line #41 - Vouchers Returned for Correction (On Hand)
DD Form 2665, Section IV (cont’d 3)
Line #41 - Vouchers Returned for Correction (On Hand), line #42 – Treasury Check Stock on Hand and line #43 – Agent Remarks 18

19. Check on Learning
Q1: Who is required to prepare a DD Form 2665 on a daily basis?
Q2: What is the DD Form 2665?
Q3: What does Section I of the DD Form 2665 tell you?
A1: Every deputy, agent, and cashier is required to prepare a DD Form 2665 daily.
A2: It is a prescribed daily accountability document. The form summarizes all transactions for each business day. It provides a complete picture of accountability from day to day.
A3: This section summarizes all transactions affecting cash accountability since the last turn-in to the principal.
Show Slide #19: LSA #2: Overview of the DD Form 2665, Daily Agent Accountability Summary
Check on learning
Facilitator’s Note: Advance the slide for correct answers to show.
Q1. Who is required to prepare a DD Form 2665 on a daily basis?
A1. Every deputy, agent, and cashier is required to prepare a DD Form 2665 daily.
Q2. What is the DD Form 2665?
A2. It is a prescribed daily accountability document. The form summarizes all transactions for each business day. It provides a complete picture of accountability from day to day.
Q3. What does Section I of the DD Form 2665 tell you?
A3. This section summarizes all transactions affecting cash accountability since the last turn-in to the principal. 19

20. Overview of the DD Form 2665, Daily Agent Accountability Summary
Section I, Daily Agent Accountability Summary
Section II, Distribution of Agent Accountability
Section III, Distribution of Agent Accountability
Section IV, Memorandum Agent Accountability
Show Slide #20: LSA #2: Overview of the DD Form 2665, Daily Agent Accountability Summary
In this lesson, we discussed and went over the four different sections to the DD Form 2665:
Section I, Daily Agent Accountability Summary
Section II, Distribution of Agent Accountability
Section III, Distribution of Agent Accountability
Section IV, Memorandum Agent Accountability 20

21. Practical Exercise #1 and Review
Show Slide #21: Practical Exercise #1 and Review
Practical Exercise #1 and Review
Method of Instruction: Practical Exercise (Performance)
Facilitator to Learner Ratio: 1:30
Time of Instruction: 50 mins.
Media: Blackboard
Facilitator’s Note: Have all learners access Blackboard to complete Practical Exercise #1. Titled: Prepare the Daily Agent Accountability Summary (DD Form 2665). Allow 5 minutes for the introduction, 30 minutes for completion of the practical exercise, and 15 minutes for a review.
Objectives: This practical exercise tests your knowledge on the terms, forms, ledgers, and general information about the DD Form 2665.
Materials Needed:
Access to Blackboard for Practical Exercises #1
Disbursing Operations Training Aid
DD Form 2665 Learning Enhancement (Cashier)
DD Form 2665 Learning Enhancement Sheet (DA)
Learner Handout for Disbursing Operations Training Aid
Learner Handout for Disbursing Operations Weeks 1 & 2
Procedures/Instructions:
All situations have one correct answer.
You will be called on during the class review to give your answers and explain to the class how you determined your answers.
Pay attention to the different objectives, general information, instructions and requirements. 21

22. Ensure all daily transactions are put into DDS22
Open the Deployable Disbursing System by double clicking the DDS icon found on the desktop.
Log in is accomplished by entering your three letter User ID: C01 followed by your password.
Initial Password: NEW$1USERnew$1user
After inputting User Id and password, click cancel so as to not associate CAC credentials.
NOTE: To associate CAC credentials, insert CAC and press OK. Next screen will ask to enter your “Pin”. Enter the pin and hit enter. For Classroom purposes, DO NOT associate your CAC with DDS.
Show Slide #22: Ensure all daily transactions are put into DDS
3. Learning Step / Activity #3. Ensure all daily transactions are put into DDS
Method of Instruction: DSL (small or large group discussion)
Facilitator to Learner Ratio: 1:30
Time of Instruction: 20 mins.
Media: PowerPoint, Printed Materials
Facilitator’s Note: Open the Deployable Disbursing System by double clicking the DDS icon found on the desktop. Log in is accomplished by entering your three letter User ID: C01 for Cashier and DA1 for Disbursing Agent followed by your password.
Initial Password: NEW$1USERnew$1user
Facilitator’s Note: After inputting User Id and password, click cancel so as to not associate CAC credentials. To associate CAC credentials, insert CAC and press OK. Next screen will ask to enter your “Pin”. Enter the pin and hit enter. For Classroom purposes, DO NOT associate your CAC with DDS.
Facilitator’s Note: DDS assists in the performance of system and accountability support at the main FMSU and remote sites through automated processing of the following forms:
DD Form 2665, Daily Agent Accountability Summary
DD Form 1081, Statement of Agent Officer's Account
DD Form 2657, Daily Statement of Accountability
DD Form 1219, Statement of Accountability

23. Check on Learning
Q: DDS assists in the performance of system and accountability support at the main FMSU and remote sites through automated processing of the following forms: A:
DD Form 2665, Daily Agent Accountability Summary
DD Form 1081, Statement of Agent Officer's Account
DD Form 2657, Daily Statement of Accountability
DD Form 1219, Statement of Accountability
Show Slide #23: LSA #3: Ensure all daily transactions are put into DDS
Check on learning
Facilitator’s Note: Advance the slide for correct answers to show.
Q: DDS assists in the performance of system and accountability support at the main FMSU and remote sites through automated processing of the following forms: A:
DD Form 2665, Daily Agent Accountability Summary
DD Form 1081, Statement of Agent Officer's Account
DD Form 2657, Daily Statement of Accountability
DD Form 1219, Statement of Accountability
Facilitator’s Note: LSA #3 Summary will be given at the end of this lesson. 23

24. DD Form 2665 Section I
Show Slide #24: Complete Section I: Summary of Daily Accountability Transactions
4. Learning Step / Activity #4. Complete Section I: Summary of Daily Accountability Transactions
Method of Instruction: DSL (small or large group discussion)
Facilitator to Learner Ratio: 1:30
Time of Instruction: 1 hr.
Media: PowerPoint, Printed Materials
Facilitator’s Note: The facilitator will “walk" the learners through the preparation of the DD Form 2665 during this learning activity. They will be walked through as a cashier.
Facilitator’s Note:. Have all learners refer to the “Disbursing Operations Training Aid” General Instructions. The documents on pages 1-20 are used to prepare the DD Form 2665 (on pages 21 and 22), for Cashier #1. The documents on pages are used to prepare the DD Form 2665 (on page 40-41) for Cashier #2. The documents on pages 2-53 are used to prepare the DD Form 2665 (on pages 54-55) for the Disbursing Agent. Also, inform them that the learners handout describes how to complete the DD Form 2665 line by line. For Additional References, Refer learners to Learner Handout (LH) pages Also, found in Disbursing Operations Weeks 1 & 2, page for line-by-line instructions.
Also, explain to the learners that the handout also includes a Daily Agent Accountability Summary worksheet for the cashier. Since the cashier does not have a vault ledger and it is difficult to ascertain the cashier’s ending totals, the worksheet may aid in finding the ending totals for the cashier. Explain to the learners that the worksheet is not a required form for a cashier. However, the learners will find it helpful. There is a completed cashier worksheet on page 23 that totals the daily activity for the cashier’s Daily Agent Accountability Summary on pages
Facilitator’s Note: (read and facilitate discussion using the slide)
2. Complete Section I Summary of Daily Accountability Transactions
a. Verify on line 1, in column c, the ending accountability from the previous business day. Enter in column d the ending accountability from the DD Form 2665 prepared immediately following the last turn-in to the principal.
b. Verify on lines 2 through 7, in column c, all increases in accountability. Enter on lines 2 through 7, in column d, the sum of the amount in column c and the amount in column d from the previous business day. If this is the first form prepared after a turn-in to the principal, columns c and d must be the same.
(1) Verify on line 2, in the blocks provided, the value of cash, prepositioned checks, and other advances.
(2) Verify on line 4, in the blocks provided, the value of vouchered and other Treasury Check issues.
c. Verify on line 8, in both columns c and d, the sum of lines 2 through 7.
d. Verify on line 9, in both columns c and d, the sum of lines 1 and 8.
e. Verify on lines 10 through 12, in column c, all decreases in accountability. Enter on lines 10 through 12, in column d, the sum of the amount in column c and the amount in column d from the previous business day. If this is the first form prepared after a turn-in to the principal, columns c and d must be the same.
f. Verify on line 13, in column c, the total value of accountable items turned in to the principal. Verify in column b, in the blocks provided, the amount of paid vouchers, deposit tickets, and other returns. Enter in column d the sum of the amount in column c and the amount in column d from the previous business day. If this is the first form prepared after a turn-in to the principal, columns c and d must be the same.
g. Verify on line 14, in the appropriate column, the sum of lines 10 through 13.
h. Verify on line 15, in the appropriate column, the amount achieved by subtracting line 14 from line 9. 24

25. Check on Learning
Q1. Who is required to prepare a DD Form 2665 on a daily basis? DA
DDO
Cashier
All of the above
All of the above
Q2. When do the amounts in column d, Cumulative, of Section I, Summary of Daily Accountability, of the DD Form 2665 change?
Show Slide #25: LSA #4: Complete Section I Summary of Daily Accountability Transactions
Check on learning
Facilitator’s Note: Advance the slide for correct answers to show.
Q1. Who is required to prepare a DD Form 2665 on a daily basis? DA
DDO
Cashier
All of the above
Q2: When do the amounts in column d, Cumulative, of Section I, Summary of Daily Accountability, of the DD Form 2665 change?
A: On the DD Form 2665 prepared immediately after a turn-in to the principal.
Facilitator’s Note: LSA #4 Summary will be given at the end of this lesson.
A: On the DD Form 2665 prepared immediately after a turn-in to the principal. 25

26. DD Form 2665 Section II 26 Show Slide #26: If Out of Balance
5. Learning Step / Activity #5. If Out of Balance
Time of Instruction: 1 hr.
Facilitator to Learner Ratio: 1:30
Method of Instruction: DSL (small or large group discussion)
Media: PowerPoint, Printed Materials
Facilitator’s Note: (read and facilitate discussion using the slide).
3. If Out of Balance
Section II – Distribution of Agent Accountability
a. Verify on lines 16 through 31, in columns b and c, the amount of all cash, checks, vouchers, losses of funds, and other negotiable items on hand.
b. Verify on line 32, in column c, the total achieved by adding lines 16 through 31.
c. Verify on lines 16 through 31, in column d, the amount of all cash, checks, vouchers, loss of funds, and other negotiable items turned-in to the principal.
d. Verify on line 32, in column d, the total achieved by adding lines 16 through 31. This total must equal the total entered on line 13, column c.
e. Verify on lines 16 through 31, in column e, the total achieved by subtracting the amount in column d from the amount in column c on each line.
f. Verify on line 32, in column e, the total achieved by adding lines 16 through 31. This total must equal the total entered on line 15, column c.
Facilitator's Note: If the amounts are not equal, check all the figures to this point against all the substantiating documents.
(1) If line 32, column e, is less than line 15, column c, a loss of funds must be recorded. (Go to performance step g.)
(2) If line 32, column e, is greater than line 15, column c, an overage of funds must be recorded. (Go to performance step h.)
g. Record a loss of funds, if required.
(1) Process a JV for the amount of the loss.
(2) Increase line 29, column c, by the amount of the loss of funds. Adjust columns d and e accordingly.
(3) Adjust line 32, columns c, d and e, by re-computing the columnar totals.
(4) Increase line 13, column b, by the amount of the loss of funds. Adjust columns c and d accordingly.
(5) Adjust line 14, columns c and d, by re-computing the sum of lines 10 through 13.
(6) Adjust line 15, columns c and d, by re-computing the subtraction of line 14 from line 9.
h. Record an overage of funds, if required.
(1) Process CCV for the amount of the overage.
(2) Adjust line 3, column c, to include the amount of the overage of funds. Adjust column d accordingly. (Prepare a Collection Voucher for the overage).
(3) Adjust line 8, columns c and d, by re-computing the total of lines 2 through 7.
(4) Adjust line 9, columns c and d, by re-computing the sum of lines 1 and 8.
(5) Adjust line 15, columns c and d, by re-computing the subtraction of line 14 from line 9.
i. Verify the totals entered on line 32 by subtracting the total in column d from the total in column c. The result must equal the total entered on line 32, column e.
j. Ensure the total entered on line 32, column e, is equal to the total entered on line 15, column c. 26

27. Check on Learning
Q: What amount must the amount on line 32, Total Agent Accountability, of column e, Accountability After Transfers equal?
A: It must equal the amount on line 15, Accountability – Ending, of column c, Today.
Show Slide #27: LSA #5: If Out of Balance
Check on learning
Facilitator’s Note: Advance the slide for correct answers to show.
Q: What amount must the amount on line 32, Total Agent Accountability, of column e, Accountability After Transfers equal?
A: It must equal the amount on line 15, Accountability – Ending, of column c, Today.
Facilitator’s Note: LSA #5 Summary will be given at the end of this lesson. 27

28. DD Form 2665 Section III /S/ DD Form 2665, AUG 93 28 R.H. WOOD, PFC–
LOCATION OF CASH / NEGOTIABLE INSTRUMENTS
a. LINE
b. LOCATION
c. CASH
(Foreign Units)
d. CASH
(U.S.)
e P
REPOSITIONED
CHECKS f.
MILITARY PAYMENT
CERTIFICATES
g. OTHER
33.
AGENT
34.
DEPUTY AGENT
35.
CASHIER
1,007.00
1,357.11
0.00
36.
OTHER (Specify)
37.
TOTALS
2. NAME OF A
GENT (Type or Print)
R.H. WOOD, PFC
3. ADDRESS OF AGENT (Type or Print)
23RD FMSU, DETACHMENT A
APO, AE
4. SIGNATURE OF AGENT
/S/
DD Form 2665, AUG 93
REPLACES DA FORM 3924, AUG 87, NAVCOMPT FORM 379, DEC 65 ,
USAPPCV1.00
AND AF FORM 1372, AUG 81, WHICH ARE OBSOLETE
Show Slide #28: Complete Section III - Location of Cash/Negotiable Instruments
6. Learning Step / Activity #6. Complete Section III - Location of Cash/Negotiable Instruments
Method of Instruction: DSL (small or large group discussion)
Facilitator to Learner Ratio: 1:30
Time of Instruction: 20 mins.
Media: PowerPoint, Printed Materials
Facilitator’s Note: (read and facilitate discussion using the slide)
4. Complete Section III - Location of Cash/Negotiable Instruments
a. Enter on lines 33 through 36, in the appropriate columns, the location and value of all accountable items.
b. Enter on line 37, columns c through g, the totals achieved by adding lines 33 through 36.
c. Compute the total of line 37 by adding the amounts of columns c through g together. Ensure this total equals the total achieved by adding lines 17 through 22, column e, together. 28

29. Check on Learning
Q: How are the amounts in Section III, Location of Cash/Negotiable Instruments, obtained?
A: By a physical count of the accountable items.
Show Slide #29: LSA #6: Complete Section III - Location of Cash/Negotiable Instruments
Check on learning
Facilitator’s Note: Advance the slide for correct answers to show.
Q: How are the amounts in Section III, Location of Cash/Negotiable Instruments, obtained?
A: By a physical count of the accountable items.
Facilitator’s Note: LSA #6 Summary will be given at the end of this lesson. 29

30. DD Form 2665 Section IV (Line 38)
Show Slide #30: Complete Section IV - Memorandum Agent Accountability
Learning Step / Activity #7. Complete Section IV - Memorandum Agent Accountability
Method of Instruction: DSL (small or large group discussion)
Facilitator to Learner Ratio: 1:30
Time of Instruction: 1 hr.
Media: PowerPoint, Printed Materials
Facilitator’s Note: (read and facilitate discussion using the slide).
5. Complete Section IV - Memorandum Agent Accountability.
Facilitator’s Note: The Agent completes this section if the Disbursing Officer (DO) prefers it to be completed. If the DO has no preference, then it is the Agent's option.
a. Enter on line 38, in the appropriate column, each Deposit Ticket (SF 215) number and amount used since the last turn-in to the principal.
Facilitator’s Note: Advance to next slide.
b. Enter on line 39, in the appropriate column, the voucher numbers of all paid vouchers on hand at the close of business. Enter, in the spaces provided, disbursement voucher numbers not used, duplicated, and voided.
c. Enter on line 40, in the appropriate column, the voucher numbers of all collection vouchers on hand at close of the business. Enter, in the spaces provided, collection voucher numbers not used, duplicated, and voided. 30

31. DD Form 2665 Section IV (Line 41-43)31
Show Slide #31: Complete Section IV - Memorandum Agent Accountability (cont.).
Facilitator’s Note: (read and facilitate discussion using the slide).
d. Enter on line 41, in the appropriate column, the applicable disbursement and collection voucher numbers returned by the DO for correction.
e. Enter on line 42, in the appropriate column, each series of blank checks on hand, to include control checks.
f. Enter on line 43 any remarks the principal deems necessary. If the principal has no preference, remarks are at the Agent's discretion.
6. Enter in item 2 the name of the Agent for whose accountability the DD Form 2665 was prepared.
7. Enter in item 3 the address (duty location) of the Agent named in item 2.
8. Sign in item 4. The accountable Agent for the DD Form 2665 will sign this item.

32. Check on Learning
Q: Where would information entered on line 41. Vouchers Returned for Correction (On-Hand) come from?
A: The information on this line comes from the paid and collection vouchers that have been returned by the principal. Enter the appropriate information in the appropriate column. Remember that these vouchers do not increase accountability on the front of this form. This is a memorandum entry only.
Show Slide #32: LSA #7: Complete Section III - Location of Cash/Negotiable Instruments
Check on learning
Facilitator’s Note: Advance the slide for correct answers to show.
Q: Where would information entered on line 41. Vouchers Returned for Correction (On-Hand) come from?
A: The information on this line comes from the paid and collection vouchers that have been returned by the principal. Enter the appropriate information in the appropriate column. Remember that these vouchers do not increase accountability on the front of this form. This is a memorandum entry only.
Facilitator’s Note: LSA #7 Summary will be given at the end of this lesson. 32

33. LSA #3-7 Summary: Prepare the Daily Agent Accountability Summary (DD Form 2665
In this lesson, we further discussed and defined each section, highlighting on each line number and its specifics:
Section I, lines 1 through 15
Section II, lines 16 through 32
Section III lines 33 through 37
Section IV, lines 38 through 43
Show Slide #33: LSA #3-7 Summary: Prepare the Daily Agent Accountability Summary (DD Form 2665)
In this lesson, we further discussed and defined each section, highlighting on each line number and its specifics:
Section I, lines 1 through 15
Section II, lines 16 through 32
Section III lines 33 through 37
Section IV, lines 38 through 43
What are you questions?
What are you questions? 33

34. Practical Exercise #2, #3 and Review
Show Slide #34: Practical Exercises #2, #3 and Review
Practical Exercise #2 and Review
Method of Instruction: Practical Exercise (Performance)
Facilitator to Learner Ratio: 1:30
Time of Instruction: 2 hrs. / 25 mins.
Media: Blackboard
Facilitator’s Note: Have all learners access Blackboard to complete Practical Exercise #2. Titled: Prepare the Daily Agent Accountability Summary (DD Form 2665) for a Cashier. Allow 5 minutes for the introduction, 1 hour and 20 minutes for completion of the practical exercise, and 50 minutes for a review.
Objectives: This practical exercise measures your ability to prepare the Daily Agent Accountability Summary (DD Form 2665) for a Cashier.
Materials Needed:
Access to Blackboard for Practical Exercises #2 and #3.
Disbursing Operations Training Aid
DD Form 2665 Learning Enhancement (Cashier)
DD Form 2665 Learning Enhancement Sheet (DA)
Learner Handout for Disbursing Operations Training Aid
Learner Handout for Disbursing Operations Weeks 1 & 2
Procedures/Instructions:
All situations have one correct answer.
You will be called on during the class review to give your answers and explain to the class how you determined your answers.
Pay attention to the different objectives, general information, instructions and requirements.
Practical Exercise #3 and Review
Method of Instruction: Practical Exercise (Performance)
Media: Blackboard  
Facilitator’s Note: Have all learners access Blackboard to complete Practical Exercise #3. Titled: Verify the Daily Agent Accountability Summary (DD Form 2665) as a Cashier. Allow 5 minutes for the introduction, 1 hour and 20 minutes for completion of the practical exercise, and 50 minutes for a review.
Objectives: This practical exercise measures your ability to verify the Daily Agent Accountability Summary (DD Form 2665) as a Cashier. 34

35. Prepare the Daily Agent Accountability Summary (DD Form 2665) as a Disbursing Agent
Show Slide #35: Prepare the Daily Agent Accountability Summary (DD Form 2665) as a Disbursing Agent
8. Learning Step / Activity #8. Prepare the Daily Agent Accountability Summary (DD Form 2665) as a Disbursing Agent
Method of Instruction: DSL (small or large group discussion)
Facilitator to Learner Ratio: 1:30
Time of Instruction: 2 hrs.
Media: PowerPoint, Printed Materials
Facilitator’s Note: The learners, during this learning activity, will take the facilitator through the preparation of the DD Form 2665 as a Disbursing Agent. This will be done via a question and answer scheme. The facilitator will ask the questions and the learners will be required to supply the answers.
Facilitator’s Note: Refer the learners to the Disbursing Operations Training Aid, pages 41 and 42.
a. Item 1, Date.
Q: What date is entered for this item?
A: The current business date.
b. Section I, Summary of Daily Accountability.
1. Line 1, Accountability – Beginning.
Q: Where does the amount entered on this line come from?
A: From the previous business day’s DD Form 2665, line 15, Accountability – Ending.
2. Line 2, Advances.
Q: Where do the amounts entered on this line come from?
A: From the DD Form 1081 (advance) received from the principal (DO).
3. Line 3, Vouchered Collections.
A: From the total of the amounts entered on this line for all DD forms 2665 prepared by all subagents for the business day plus any collections made directly by the deputy. The amount can also be obtained from the totals entered on line 5 for all DD Forms 1081 prepared by all subagents as returns to the deputy plus any collections made directly by the deputy.
4. Line 4, Treasury check issues.
A: From the monetary amount of checks issued as entered in the Check Register.
5. Line 5, Transfers from Other Disbursing Officers.
Q: Where would an amount entered on this line come from?
A: From the amount of accountable items received from other Disbursing Officers. This line would only be used in extreme circumstances (i.e., not being able to get any funds from the principal). It is normally used when funds are transferred upon closure of another disbursing office (i.e., inactivation of the other DSSN).
6. Line 6, Exchange Gain Accumulations.
Q: Would an amount ever be entered on this line?
A: No. All exchange gains must be vouchered prior to a turn-in; thus no amount would ever be entered here. An amount would only be entered here if an exchange gain accumulation were not vouchered.
7. Line 7, Other.
Q: Would a cash overage ever be entered on this line?
A: No. All cash overages must be vouchered prior to a turn-in; thus no amount would ever be entered here. An amount would only be entered here if a cash overage were not vouchered.
8. Line 8, Total Increases.
Q: How is this amount calculated?
A: It is arrived at by adding the amounts entered on lines 2 through 7.
9. Line 9, Gross Accountability.
A: It is arrived at by adding the amounts entered on lines 1 and 8.
10. Line 10, Transfers to Other Disbursing Officers.
A: From the amount of accountable items given to other Disbursing Officers. This line would only be used in extreme circumstances (i.e., the other Disbursing Officer not being able to get any funds from the principal). It is normally used when funds are transferred upon closure of the disbursing office (i.e., inactivation of the DSSN).
11. Line 11, Exchange Loss Accumulations.
A: No. All exchange losses must be vouchered prior to a turn-in; thus no amount would ever be entered here. An amount would only be entered here if an exchange loss accumulation were not vouchered.
12. Line 12, Other.
Q: Would a cash shortage ever be entered on this line?
A: No. All cash shortages must be vouchered prior to a turn-in; thus no amount would ever be entered here. An amount would only be entered here if a cash shortage were not vouchered.
13. Line 13, Returns to Principal.
A: From the DD Form 1081 (return) given to the principal (DO).
Facilitator’s Note: Refer the learners to the TA page 41.
14. Line 14, Total Decreases.
A: It is arrived at by adding the amounts entered on lines 10 through 13.
15. Line 15, Accountability – Ending.
A: It is arrived at by subtracting the amount entered on line 14 from the amount entered on line 9.
c. Section II, Distribution of Agent Accountability.
16. Line 16, Limited Depository.
A: It would come from the dollar value of the current balance in the LDA.
17. Line 17, Cash on Hand (U.S.).
A: The amount entered on this line is the amount of cash on hand as entered in the U.S. Currency Vault Ledger.
18. Line 18, Cash on Hand (Foreign).
A: The amount entered on this line is the U.S. dollar value of the amount of cash on hand as entered in the Foreign Currency Vault Ledger.
19. Line 19, Prepositioned Treasury Checks.
A: The amount entered on this line is the value of U.S. treasury checks issued by the principal as an advance that have yet to be negotiated.
20. Line 20, Negotiable Instruments (U.S.).
A: The amount entered on this line is the amount of negotiable instruments on hand as entered in the U.S. Currency Vault Ledger.
21. Line 21, Negotiable Instruments (Foreign).
A: An amount entered on this line would be the U.S. value of the amount of negotiable instruments on hand as entered in the Foreign Currency Vault Ledger.
22. Line 22, Military Payment Certificates.
A: Nowhere, these certificates are no longer used.
23. Line 23, Paid Vouchers.
A: The amount entered on this line is the value of paid disbursement vouchers on hand. Do not include journal vouchers (OF 1017-G) on this line. The amount entered in column d must be the same as entered on line 13, column b, Paid Vouchers.
24. Line 24, Funds in Transit.
A: Enter the value of accountable items in transit to or from someone other than the principal. This includes mutilated currency forwarded to the Federal Reserve Board (FRB) for which reimbursement has not yet been received; cash transferred to other DOs for which a treasury check has not yet been received; and cash that has not yet been received for which treasury checks have been issued (i.e., exchange for cash checks).
25. Line 25, Funds with Subagents.
A: The amount on this line is the amount of all accountable items in possession of someone other than the accountable person. It is the total of all the subagent’s Ending Accountability lines on their DD Forms It is also equal to the total of all the subagent’s ending balance lines on their DD Forms 1081.
26. Line 26, Deposit Tickets (not LDA).
A: The amount entered on this line is the total value of all deposit tickets on hand at the end of the business day. The amount entered in column d is the amount of confirmed deposits returned to the principal. This is the same amount as entered on line 13, column b, Deposit Tickets.
27. Line 27, Dishonored Checks Receivable.
A: The amount would be the value of any dishonored checks received from the principal. Agents deposit checks for credit to the DSSN of the DO. If the checks do not clear, they are returned to the DO along with a Debit voucher (SF 5515). Once recoupment is made for the dishonored check, the total of this line is decreased.
28. Line 28, Check Overdrafts Receivable.
A: The amount would be the value of any check overdrafts being carried by the agent. A check overdraft is a Treasury check made out to a payee in an amount greater than the amount owed. The Treasury will send an Advice of Check Issue Discrepancy (FMS Form 5206) to the DO for all check overdrafts. Once collection is made for the overdraft, this line is decreased. As a matter of expediency, the DO may choose not to transfer accountability back to the agent. In this case, this line will not be used. This line will only be used if the agent is a deputy DO.
29. Line 29, Loss of Funds.
A: The amount is the value of any losses of funds the agent is accountable for. It is the total of the amounts entered on this line for all DD forms 2665 prepared by all subagents for the business day plus any losses directly attributable to the deputy. If the loss is not immediately recouped by the agent (i.e., a collection is not made from a cashier), the loss is transferred to the principal. This transfer does not relieve the agent of the liability for the loss; it is for recording purposes only. It is also equal to the losses as reported on the subagent’s DD Forms 1081.
30. Line 30, Deferred Vouchers.
A: The amount would be the value of all deferred vouchers on hand. A deferred voucher occurs once a payment has been made but an error is on the voucher that can only be corrected by contacting the payee (i.e., missing signature). This line is not used to record any vouchers returned to the agent by the DO (e.g., these vouchers are recorded as memorandum entries only in Section IV).
31. Line 31, Other.
A: The amount would be the value of any other accountable items not entered on lines 16 through 30. An example of this would be a second type of foreign currency. Explain what the item is in column b.
32. Line 32, Total Agent Accountability.
Q: How is this amount arrived at?
A: It is arrived at by adding the amounts entered on lines 16 through 31.
d. Section III, Distribution on Agent Accountability.
33. Line 33, Agent.
A: The amounts entered on this line are the values of all accountable items located in the agent’s safe. This is determined from a physical count of the accountable items. The agent type can be a disbursing, paying, or collection agent.
34. Line 34, Deputy Agent.
A: The amounts entered on this line are the values of all accountable items located in the deputy’s safe. This is determined from a physical count of the accountable items.
35. Line 35, Cashier.
A: The amounts entered on this line are the values of all accountable items located in the cashier’s safe. This is determined from a physical count of the accountable items.
36. Line 36, Other.
A: Enter in column b, Location, where any other accountable items are stored. The amounts entered on this line are the values of all accountable items located in this other location. This is determined from a physical count of the accountable items. An example of this would be a second cashier.
37. Line 37, Totals.
Q: How are these amounts arrived at?
A: The amounts are arrived at by adding the amounts entered on lines 33 through 36.
e. Item 2, Name of Agent.
Q: Whose name is entered for this item?
A: The accountable agent’s name must be entered for this item. It must be printed or typed.
f. Item 3, Address of Agent.
Q: What address is entered for this item?
A: The accountable agent’s duty location must be entered for this item. It must be printed or typed.
g. Item 4, Signature of Agent.
Q: Who signs in this item?
A: The accountable agent’s signature must be entered for this item.
h. Section IV, Memorandum Agent Accountability.
38. Line 38, Deposit Tickets on Hand.
Q: Where would any information entered on this line come from?
A: The information entered on this line comes from each SF 215 not returned to the principal. Both the number and amount for each SF 215 is entered separately.
39. Line 39, Paid Vouchers on Hand.
A: The information on this line comes from the paid vouchers that have not been returned to the principal. Enter the inclusive numbers of all paid vouchers, and any voucher numbers not used, duplicated, and voided in the spaces provided.
40. Line 40, Collection Vouchers on Hand.
A: The information on this line comes from the collection vouchers that have not been returned to the principal. Enter the inclusive numbers of all collection vouchers, and any voucher numbers not used, duplicated, and voided in the spaces provided.
41. Line 41, Vouchers Returned for Correction (On Hand).
A: The information on this line comes from the paid and collection vouchers that have been returned by the principal. Enter the appropriate information in the appropriate column. Remember that these vouchers do not increase accountability on the front of this form. This is a memorandum entry only.
42. Line 42, Treasury Check Stock on Hand.
Q: Where does the information entered on this line come from?
A: The information on this line comes from an inventory of all blank U.S. treasury check stock on hand. Each series is recorded separately.
43. Line 43, Agent Remarks.
Q: Who determines what information is entered on this line?
A: The principal determines what information is required to be entered on this line. If the principal has no requirement, then any remarks are entered at the agent’s discretion. 35

36. Check on Learning
Show Slide #36: LSA #8: Prepare the Daily Agent Accountability Summary (DD Form 2665) as a Disbursing Agent
Check on learning
Facilitator’s Note: Divide the learners into two separate groups (teams) and ask the below questions. The group (team) that answers the question(s) correctly first is awarded 1-point per correct answer. This is a 3-minute team exercise (allow 3-minute per question, then provide the correct answer).
Q: Where does the amount entered on Line 3, Vouchered Collections, come from?
A: From the total of the amounts entered on this line for all DD forms 2665 prepared by all subagents for the business day plus any collections made directly by the deputy. The amount can also be obtained from the totals entered on line 5 for all DD Forms 1081 prepared by all subagents as returns to the deputy plus any collections made directly by the deputy.
Q: Where does the amount entered on Line 18, Cash on Hand (Foreign), come from?
A: The amount entered on this line is the U.S. dollar value of the amount of cash on hand as entered in the Foreign Currency Vault Ledger.
Q: Where does the amount entered on Line 25, Funds with Subagents, come from?
A: The amount on this line is the amount of all accountable items in possession of someone other than the accountable person. It is the total of all the subagent’s Ending Accountability lines on their DD Forms It is also equal to the total of all the subagent’s ending balance lines on their DD Forms 1081.
Facilitator’s Note: LSA #8 Summary will be given at the end of this lesson. 36

37. Practical Exercise #4, #5 and Review
Show Slide #37: Practical Exercises #4, #5 and Review
Practical Exercise #4 and Review
Method of Instruction: Practical Exercise (Performance)
Facilitator to Learner Ratio: 1:30
Time of Instruction: 2 hrs. / 25 Mins.
Media: Blackboard
Facilitator’s Note: Have all learners access Blackboard to complete Practical Exercise #4. Titled: Prepare the Daily Agent Accountability Summary (DD Form 2665) as a Disbursing Agent. Allow 5 minutes for the introduction, 1 hour and 20 minutes for completion of the practical exercise, and 50 minutes for a review.
Objectives: This practical exercise measures your ability to prepare a Daily Agent Accountability Summary (DD Form 2665) as a Disbursing Agent.
Materials Needed:
Access to Blackboard for Practical Exercises #4 and #5
Disbursing Operations Training Aid
DD Form 2665 Learning Enhancement (Cashier)
DD Form 2665 Learning Enhancement Sheet (DA)
Learner Handout for Disbursing Operations Training Aid
Learner Handout for Disbursing Operations Weeks 1 & 2
Procedures/Instructions:
All situations have one correct answer.
You will be called on during the class review to give your answers and explain to the class how you determined your answers.
Pay attention to the different objectives, general information, instructions and requirements.
Practical Exercise #5 and Review
Method of Instruction: Practical Exercise (Performance)
Time of Instruction: 2 hrs. / 25 mins.
Media: Blackboard  
Facilitator’s Note: Have all learners access Blackboard to complete Practical Exercise #5. Titled: Verify the Daily Agent Accountability Summary (DD Form 2665) as a Disbursing Agent. Allow 5 minutes for the introduction, 1 hour and 20 minutes for completion of the practical exercise, and 50 minutes for a review.
Objectives: This practical exercise measures your ability to verify the Daily Agent Accountability Summary (DD Form 2665) as a Disbursing Agent. 37

38. TLO Check on Learning Show Slide #38: TLO Check on Learning
Facilitator’s Note: Determine if learners have learned the material presented by ---
a. Soliciting learners for questions and explanations.
b. Asking questions and getting answers from the learners.
c. Providing immediate feedback in context to the material presented and correcting learners misunderstandings. 38

39. TLO Summary
Action: Prepare the Daily Agent Accountability Summary (DD Form 2665).
Conditions: FM Leaders in a classroom environment working individually and 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 an 80% accuracy (70% for International learners):
Identify Disbursing Personnel, Terms and Forms
Overview of the DD Form 2665, Daily Agent Accountability Summary
Ensure all daily transactions are input into DDS
Complete Section I Summary of Daily Accountability Transactions
If Out of Balance
Complete Section III – Location of Cash/Negotiable Instruments
Complete Section IV – Memorandum Agent Accountability
Prepare the Daily Agent Accountability Summary (DD Form 2665) as a Disbursing Agent
Show Slide #39: Terminal Learning Objective (TLO) Summary
Action: Prepare the Daily Agent Accountability Summary (DD Form 2665)
Conditions: FM Leaders in a classroom environment working individually and 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 an 80% accuracy (70% for International learners):
Identify Disbursing Personnel, Terms and Forms
Overview of the DD Form 2665, Daily Agent Accountability Summary
Ensure all daily transactions are input into DDS
Complete Section I Summary of Daily Accountability Transactions
If Out of Balance
Complete Section III – Location of Cash/Negotiable Instruments
Complete Section IV – Memorandum Agent Accountability
Prepare the Daily Agent Accountability Summary (DD Form 2665) as a Disbursing Agent
“Or”
Facilitator’s Note: During this lesson, we have discussed the proper preparation of the Daily Agent Accountability Summary (DD Form 2665). We have covered identifying the necessary supporting documents, how the different types of transactions affect accountability, how to post the transactions to the DD Form 2665, and how to balance the DD Form We have done this both as a cashier and as a deputy. At this time, do you have any questions?
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. 39