Prepare the Daily Statement of Accountability (DD Form 2657)

Prepare the Daily Statement of Accountability (DD Form 2657)
SHOW SLIDE #1: Prepare the Daily Statement of Accountability (DD Form 2657) References: DFAS-IN REG 37-1, DODFMR R, VOL 5 , FM 1-06 Extra References: DD Form 2657 Blank Form. Prepare the Daily Statement of Accountability Enhancement Sheet Prepare the Daily Statement of Accountability DD Form 2657 TRNG AID Prepare the Daily Statement of Accountability DD Form 2657 Taught : 805A-36A-6018 Prepare the Daily Statement of Accountability (DD Form 2657) Supported: 805A-44C-1013 Perform Cashier Operations 805A-36A-7019 Conduct Central Funding Activities 805A-44C-2003 Process Electronic Funds Transfer (EFT) Payments 805A-44C-2007 Reconcile Daily Accountable Transactions 805A-36A-6001 Resolve Irregularities in a Disbursing Officer's Account 805A-44C-2002 Process Checks for Payment 7 hours 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: 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. learners will be assessed using “Go” or “No Go” on Professional Development and Leadership during the Capstone Exercise. Motivator: We, as Financial Management Officers, are entrusted with numerous government assets in our day to day operations. Whether we are responsible for property, equipment, or funds, we must maintain accountability for those assets. We are accountable to the American public as government employees to take care of and maintain any assets entrusted into our care. Our largest responsibility as members of the Finance Corps, is maintaining accountability of governmental funds. You learned in the lesson Prepare the Daily Agent Accountability Summary how to account for government funds as a cashier and agent. Today we are going to show you how those documents affect the daily accountability of the Disbursing Officer. Prepare the Daily Statement of Accountability (DD Form 2657)

Terminal Learning Objective
Action: Prepare the Daily Statement of Accountability (DD Form 2657) 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: Enter in item 1 the Disbursing Officer’s (DO) Disbursing Station Symbol Number (DSSN) Enter in item 2 the date for which the DD Form 2657 is being prepared Prepare Section I – Transactions Affecting Accountability Prepare Section II – Distribution of Accountability – Incumbent DO Prepare Section III – Distribution of Accountability – Predecessor Dos Prepare Section IV – Distribution of Accountability – Combined Prepare Section V – Distribution of Cash on Hand Complete items 3, 4, and 5 of the DD Form 2657 Show slide #2: Terminal Learning Objective Action: Prepare the Daily Statement of Accountability (DD Form 2657) 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: Enter in item 1 the Disbursing Officer’s (DO) Disbursing Station Symbol Number (DSSN) Enter in item 2 the date for which the DD Form 2657 is being prepared Prepare Section I – Transactions Affecting Accountability Prepare Section II – Distribution of Accountability – Incumbent DO Prepare Section III – Distribution of Accountability – Predecessor Dos Prepare Section IV – Distribution of Accountability – Combined. Prepare Section V – Distribution of Cash on Hand Complete items 3, 4, and 5 of the DD Form 2657 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. Evaluation: The evaluation is a performance-based test. The student must achieve an 80% or higher score to pass. Instructional Lead-in: As mentioned earlier, today we will learn how to prepare the disbursing officer’s daily accountability document, the Daily Statement of Accountability (DD Form 2657). This lesson is a follow-on task to preparation of the Daily Agent Accountability Summary (DD Form 2665) within the daily close-out procedures of a disbursing operation. We will combine the daily agent accountability documents and other disbursing documents to complete the Disbursing Officer’s daily accountability.

Concept Summarizes Daily Changes and Recovery Information
Prepared and verified every business day Summary Level Only Signed by Accountable Official or Representative Must be Balanced Daily Ensures Agreement with Treasury Show slide #3 Concept 1. Learning Step/Activity #1. Enter in item 1 the Disbursing Officer’s (DO) Disbursing Station Symbol Number (DSSN Method of Instruction: DSL (large or small group discussion) Facilitator to learner Ratio: 1:30 Time of Instruction: 1 hour Media: Slides, Printed Reference Materials 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 using the slide) Before we begin discussing the DD Form 2657 in detail it is important that you gain an understanding of the form and how it is used in the day to day cash management operations. Concept: The DD Form 2657 is used by the Disbursing Officer (DO) or Deputy Disbursing Officer (Deputy DO) to summarize the daily changes in accountability for the account holder. A separate DD Form 2657 must be prepared for each day business is transacted. This form summarizes the amounts that the U. S. Treasury would look to recover if the DO ceased operations on that day. he amounts on the DD Form 2657 are at a summary level only. The form summarizes all disbursements and collections made during the business day by the DO and all deputies, agents, and cashiers. The detailed information to back-up the DD Form 2657 are found in such items as the DD Forms 2665, deposit tickets, debit vouchers, and check register. The DD Form 2657 must be signed by the DO or the Deputy DO daily as an official attestation of accountability to the Treasury. The form must be prepared in original only and shall be typed or printed in indelible ink. The DD Form 2657 must be balanced daily. The Deputy DO will NEVER begin the DD Form 2657 for a new business day until the DD Form 2657 for the previous business day is in balance. Facilitator’s Note: Stress to the students that this is one of the primary reasons to become proficient in preparing the DD Form You can have some very long nights in the disbursing section if you are not proficient. A properly balanced DD Form 2657 ensures agreement between the DO’s cash accountability to the Treasury and disbursement and collection transactions recorded in the accounting system.

DD Form 2657 Section I Show slide #4 DD Form 2657, Section I
Facilitator’s Note: (Facilitator read and facilitate discussion using the slide) Section I, Transactions Affecting Accountability: This section computes the total DO accountability to the Treasury as of the end of each business day. The summary of all increases and decreases in accountability are recorded in this section along with month-to-date totals. The month-to-date totals are used to prepare the Statement of Accountability (SF 1219) at the end of the reporting period. The SF 1219 will be discussed in the next lesson. Section I totals, except for line 1.0, start with a zero balance at the beginning of each new accounting period and every time there is a change in DOs prior to the end of an accounting period.

DD Form 2657 Section II and III
Show slide #5 DD Form 2657, Section II and Section III Facilitator’s Note: (Facilitator read and facilitate discussion using the slide) Section II, Distribution of Accountability - Incumbent DO and Section III, Distribution of Accountability - Predecessor DOs: These sections summarize the elements that make up the DO’s total accountability. Section II focuses on the current DO’s accountability while Section III summarizes the accountability for past DO’s that the current DO is maintaining under his/her accountability. The totals for Sections II and III are cumulative from month-to-month.

DD Form 2657 Section IV Show slide #6 DD Form 2657, Section IV
Facilitator’s Note: (Facilitator read and facilitate discussion using the slide) Section IV, Distribution of Accountability – Combined: Section IV is the total of Sections II and III. The total of Section IV must agree with the total of Section I or the DD Form 2657 is out of balance. The total for Section IV is cumulative from month-to-month.

DD Form 2657 Section V Show slide #7 DD Form 2657, Section V
Facilitator’s Note: (Facilitator read and facilitate discussion using the slide) Section V, Distribution of Cash on Hand: Section V outlines the physical location of all U. S. and foreign cash on hand. This includes funds in the hands of both on-site and off-site Deputy DOs, agents, and cashiers. This section does not include funds in designated depositories, non deposited collections, funds with contractors, or cash in transit. NOTE: Show the students how to derive each line entry on the DD Form 2657 found on pages 69 and 70 of the Disbursing Operations Training Aid. Use the supporting documentation found in the Training Aid throughout the learning activity.

LSA #1 Check on Learning Show Slide #8: LSA #1 Check on Learning
Facilitator’s Note: Ask the following Questions; (Facilitate discussion on answers given) Q: How often must the Disbursing Officer prepare the DD Form 2657? A: Each day that business is transacted. Q: Who must sign the DD Form 2657? A: The Disbursing Officer or Deputy Disbursing Officer. Q: How often must the DD Form 2657 be in balance? A: Daily. Q: What section(s) summarize the elements that make up the Disbursing Officer’s total accountability? A: Section II and Section III.

LSA #1 Summary Show slide #9: LSA #1 Summary
Facilitator’s Note: In this lesson we discussed, the DD Form 2657 in and how it is used in the day to day cash management operations.

DD Form 2657 Items 1 and 2 Show slide #10: DD Form 2657, Items 1 and 2. 2. Learning Step/Activity #2. Enter in item 2 the date for which the DD Form 2657 is being prepared 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 using the slide) Administrative Information: Item 1, DSSN. Enter the Disbursing Station Symbol Number (DSSN) for which the DD Form 2657 is prepared in Item 1. Item 2, Date. Enter the business date for which the DD Form 2657 is prepared in Item 2.

Facilitator’s Note: There is no check on learning for this LSA.

Facilitator’s Note: In this lesson, we discussed the Administrative Information on the DD Form 2657

Section I, Lines 1.0 through 3.0
DD Form 2657 Section I, Lines 1.0 through 3.0 Show slide #13 DD Form 2657, Section I, Lines 1.0 through 3.0 3. Learning Step/Activity #3 Prepare Section I – Transactions Affecting Accountability Method of Instruction: DSL (large or small group discussion) Facilitator to learner Ratio: 1:30 Time of Instruction: 1 hour Media: Slides, Printed Reference Materials Facilitator’s Note: (Facilitator read and facilitate discussion using the slide) Section I, DD Form 2657: Line 1.0, Accountability - Beginning of Day Column c, Today. Enter the ending accountability for the previous business day. This is the amount from line 5.0, Accountability - End of Day, from column c of the previous business day’s DD Form 2657. Column d, Month-to-Date. Enter the Month-to-Date amount obtained from line 5.00 of the SF 1219 for the previous month. The amount entered in the Month-to-Date column will remain the same on each DD Form 2657 prepared during the month. Facilitator’s Note: Show the students how the beginning accountability for line 1.0, column c, is obtained from the DD Form 2657 for the previous day’s business on page 47, line 5.0 of the Disbursing Operations Training Aid. Explain to the student that since this is the first day of the reporting period that line 1.0, column c and column d should equal. Line 2.1A, Checks Issued in Payment of Vouchers. Enter the total value of Treasury checks issued during the business day in payment of vouchers on Line 2.1A, column c. This amount will include regular and special payrolls and the value of any check-issue adjustments. The total entered in column d will be today’s total in column c plus the previous business day’s amount on line 2.1A, column d. If this is the first business day of the month, then the month-to-date total will equal column c. Facilitator’s Note: Show the students how the Checks issued in payment of vouchers for line 2.1A, column c, is obtained from the check register on page 61 and the deputy DD Form 2665 on page 45, line 4a. Explain to the student that since this is the first day of the reporting period that line 2.1A, column c and column d should equal. Line 2.1B, Checks Issued - All Others. Enter the total value of Treasury checks issued during the business day for purposes other than voucher payments on Line 2.1B, column c. This total includes check-issue adjustments affecting checks that are reported in this line. Examples of other check issues are checks for cash. The total entered in column d will be today’s total in column c plus the previous business day’s amount on line 2.1A, column d. If this is the first business day of the month, then the month-to-date total will equal column c. Facilitator’s Note: Show the students how the amount for checks issued - all others for line 2.1B, column c, is obtained from the deputy DD Form 2665 on page 45, line 4b. Explain to the student that since this is the first day of the reporting period that line 2.1B, column c and column d should equal. Line 2.3, Other Transactions. Enter any unexplained overages during the business day that will be vouchered on the next business day on line 2.3. Upon preparation of the voucher the next business day, decrease the amount on line 2.3 and increase line 4.1D or 4.1E. Any accumulation in this line must be cleared before the end of the reporting period because amounts entered on line 2.3 cannot be reported on the SF 1219 (The month-end summary that goes to the Treasury). This is also the reason why you cannot enter any overages occurring on the last day of the month on line 2.3. Any overages must be accounted for before closing the last day’s business for the reporting period. This line can also be used to record accumulated small exchange gains for which a net gain and loss voucher is prepared on the last business day of the month (rather than daily). Facilitator’s Note: Show the students that there are no other transactions reported on line 2.3 for today’s business. Explain to the student that since this is the first day of the reporting period that line 2.3, column c and column d should equal. Line 2.34, Discrepancies in DO’s Account - Credit. Line 2.34 is a Treasury suspense account and will not be used by the DO. Do not enter any dollar amounts on line 2.34. Line 2.36, Payments by Other DOs. Do not enter any dollar amounts on line 2.36. Facilitator’s Note: Show the students that there are no entries on lines 2.34 or 2.36 on the DD Form 2657. Line 2.37, Transfer from Other DOs. Use line 2.37 to record the transfer of funds from another DO. This line can also be used to record the final accountability of a deactivated DSSN that is being assumed by the DO. The same accountability figure must be reported on line 4.37 of the deactivated DSSN’s final DD Form The total entered in column d will be today’s total in column c plus the previous business day’s amount on line 2.37, column d. If this is the first business day of the month, then the month-to-date total will equal column c. Show the students that there are no transfers from other DOs reported on line 2.37 for today’s business. Explain to the student that since this is the first day of the reporting period that line 2.37, column c and column d should equal. Line 2.8, OPAC Payments and Collections. Designated DOs that participate in the U. S. Treasury’s On-Line Payments and Collection System (OPAC) will use line 2.8, column c to record incoming net daily OPAC interagency payments and collections for certain supplies and services rendered, including any adjustments for the current business day. The total entered in column d will be today’s total in column c plus the previous business day’s amount on line 2.8, column d. If this is the first business day of the month, then the month-to-date total will equal column c. Facilitator’s Note: Show the students that there are no OPAC payments or collections reported on line 2.8 for today’s business. Explain to the student that since this is the first day of the reporting period that line 2.8, column c and column d should equal. Line 2.9, Total Accountability Increases. Enter the total of lines 2.1A through 2.8 in both column c and column d. Prove the Month-to-Date column by adding the total in the Today column to the Month-to-Date total from line 2.9 of the previous day’s DD Form If preparing the DD Form 2657 on the first business day of the month, column c and column d will be the same. Facilitator’s Note: Show the students how the totals are obtained for line 2.9, columns c and d. Line 3.0, Gross Accountability. Enter the total obtained by adding lines 1.0 and 2.9 in both column c and column d. Prove the amount in the Month-to-Date column by adding the amount in Today’s line 3.0, column c to the Month-to-Date amount from line 3.0 of the previous day’s DD Form If this is the first DD Form 2657 for the reporting period then column c and column d will equal. Facilitator’s Note: Show the students how the totals are obtained for line 3.0, columns c and d.

Section I, Lines 4.1A through 5.0
DD Form 2657 Section I, Lines 4.1A through 5.0 Show slide #14 DD Form 2657, Section I, Lines 4.1A through 5.0 Facilitator’s Note: (Facilitator read and facilitate discussion using the slide) Line 4.1A, Gross Disbursements. As discussed in earlier lessons, disbursements are payments to individuals or others that is charged to an appropriation or fund. A signed and approved disbursement voucher must support them. The total amount of disbursements for the day’s business before any negative reimbursements or refunds is reported on line 4.1A, column c. The amount entered on line 4.1A includes negative disbursements occurring on disbursement vouchers, but does not include refunds occurring on collection vouchers, negative reimbursements, refunds, or collection vouchers. The total entered in column d will be today’s total in column c plus the previous business day’s amount on line 4.1A, column d. If this is the first business day of the month, then the month-to-date total will equal column c. Facilitator’s Note: Show the students how the amount of gross disbursements for line 4.1A, column c, is obtained from the check register on page 61; the deputy DD Form 2665 on page 45, line 13a; and the deputy DD Form 2665 on page 49, line 13a. Explain to the student that since this is the first day of the reporting period that line 4.1A, column c and column d should equal. Line 4.1B, Less Refunds. Refunds are a recoupment of payments made in error and are usually supported by a formal collection voucher. Enter the total of refunds made on collection vouchers on Line 4.1B, column c. Do not include refunds from disbursement vouchers in this line. The total entered in column d will be today’s total in column c plus the previous business day’s amount on line 4.1B, column d. If this is the first business day of the month, then the month-to-date total will equal column c. Facilitator’s Note: Show the students how the amount of refunds for line 4.1B, column c, is obtained from the deputy DD Form 2665 page 45, line 3. Explain to the student that since this is the first day of the reporting period that line 4.1B, column c and column d should equal. Line 4.1C, Net Disbursements. Net disbursements on the DD Form 2657 are equal to Gross Disbursements minus refunds. In both column c and column d subtract line 4.1A from line 4.1B to obtain the net disbursements. Prove the month-to-date total by adding column c to the column d total of line 4.1C from the previous business day’s DD Form If this is the first business day of the month, then the month-to-date total will equal column c. Facilitator’s Note: Show the students how the totals are obtained for line 4.1C, column c and d. Line 4.1D, Less Receipts. Enter the business day’s receipts that are supported by collection vouchers on line 4.1D column c. Receipts are collections credited to Treasury miscellaneous receipt accounts and are supported by formal collection vouchers. The total entered in column d will be today’s total in column c plus the previous business day’s amount on line 4.1D, column d. If this is the first business day of the month, then the month-to-date total will equal column c. Facilitator’s Note: Show the students how the amount of receipts for line 4.1D, column c, is obtained from the deputy DD Form 2665 on page 49, line 3. Explain to the student that since this is the first day of the reporting period that line 4.1D, column c and column d should equal. Line 4.1E, Less Reimbursements. Reimbursements are funds collected for property sold or services furnished and are credited to an appropriation account on a collection voucher. The amount on line 4.1E will normally be a positive amount that identifies reimbursements made to the government. However, in the case of an over-collection of a reimbursement, the amount returned to the remitter will be vouchered and placed on line 4.1E as a negative (bracketed) amount. Enter the total of the business day’s collections classified as appropriation reimbursements, including OPAC collections, less any negative reimbursements whether from collection or disbursement vouchers on line 4.1E column c. The total entered in column d will be today’s total in column c plus the previous business day’s amount on line 4.1E, column d. If this is the first business day of the month, then the month-to-date total will equal column c. Facilitator’s Note: Show the students how the amount of reimbursements for line 4.1E, column c, is obtained from the deputy DD Form 2665 on page 45, line 3. Explain to the student that since this is the first day of the reporting period that line 4.1E, column c and column d should equal. Line 4.1F, Net Expenditures. Net expenditures on the DD Form 2657 is the total of Net Disbursements (line 4.1C) minus Receipts (line 4.1D) and Reimbursements (line 4.1E). In both column c and column d subtract line 4.1D and 4.1E from line 4.1C to obtain the net expenditures. Prove the month-to-date total by adding column c to the column d total of line 4.1F from the previous business day’s DD Form If this is the first business day of the month, then the month-to-date total will equal column c. Show the students how the totals are obtained for line 4.1F, column c and d. Line 4.2A, Deposits Presented or Mailed to Bank. Enter the total of all deposits mailed or presented to the bank during the day’s business on line 4.2A column c. This amount should equal the total of all SF 215’s for the day’s business. Do not include deposits to limited depository accounts on line 4.2A. Reduce the amount entered on line 4.2A column c by any SF 5515s (Debit Vouchers) processed during the day. Do not reduce line 4.2A for any debit vouchers processed for electronic fund transfer payments to the bank. Those amounts are reflected on line 4.2B. The total entered in column d will be today’s total in column c plus the previous business day’s amount on line 4.2A column d. If this is the first business day of the month, then the month-to-date total will equal column c. Facilitator’s Note: Show the students how the amount of deposits for line 4.2A, column c, is obtained from the total of the deputy DD Form 2665 on page 45, line 13b; the deputy DD Form 2665 on page 49, line 13b; and the deposit ticket on page 62 minus the debit voucher on page 61. Explain to the student that since this is the first day of the reporting period that line 4.2A, column c and column d should equal. Line 4.2B, EFT Debit Vouchers. Record any debit vouchers processed during the business day that are used for EFT payroll or vendor payments. Enter the debit voucher amount on line 4.2B, column c in brackets to reflect a reduction in total deposits. If there is no amount to carry forward from the previous business day’s DD Form 2657 line 4.2B, column d then the amount in column d will equal column c. Facilitator’s Note: Show the students that there are no EFT debit vouchers reported on line 4.2B for today’s business. Explain to the students that since this is the first day of the reporting period that line 4.2B, column c and column d should equal. Line 4.3, Other Transactions. If you are working in an office that does not account for small exchange losses until the last day of the reporting period, then you would record exchange losses for the day’s business on line Enter the business day’s loss in column c. The total entered in column d will be today’s total in column c plus any amount from the previous day’s DD Form 2657 line 4.3, column d. If this is the first business day of the month, then the month-to-date total will equal column c. Facilitator’s Note: Show the students that there are no other transactions reported on line 4.3 for today’s business. Explain to the student that since this is the first day of the reporting period that line 4.3, column c and column d should equal. Line 4.34, Discrepancies in DO’s Account - Debits. Line 4.34 refers to a Treasury suspense account and will not be used by the DO. Do not enter any amounts on line 4.34. Line 4.36, Payments for Other DOs. Do not enter any amounts on line 4.36. Facilitator’s Note: Show the students that there are no entries on lines 4.34 or 4.36 on the DD Form 2657. Line 4.37, Transfer to Other DOs. Use line 4.37 to record the transfer of funds to another DO. This line can also be used to record the final accountability of the reporting DSSN when it is being deactivated and assumed by another DO. The same accountability figure must be reported on line 2.37 of the gaining DSSN’s DD Form 2657 for the same reporting period. The total entered in column d will be today’s total in column c plus the previous business day’s amount on line 2.37, column d. If this is the first business day of the month, then the month-to-date total will equal column c. Facilitator’s Note: Show the students that there are no transfers to other DOs reported on line 4.37 for today’s business. Explain to the student that since this is the first day of the reporting period that line 4.37, column c and column d should equal. Line 4.9, Total Accountability Decreases. To obtain the total accountability decreases for both columns c and d on line 4.9, total the amounts on lines 4.1F through Do not include the interim amounts on lines 4.1A through 4.1E. Prove the month-to-date total by adding the daily accountability decreases on line 4.9 to the total for line 4.9, column d of the previous day’s DD Form If the DD Form 2657 is being prepared for the first business day of the month, then the Month-to-Date total will equal column c. Show the students how the totals are obtained for line 4.9, columns c and d. Line 5.0, Accountability - End of Day. To obtain the total accountability, subtract line 4.9 from line 3.0 and enter the difference on line 5.0, columns c and d. The amounts on line 5.0 represent the DO’s accountability to the Treasury at the close of the day’s business. The amount in the Today column is carried forward as the beginning balance, line 1.0, on the next day’s DD Form 2657. Facilitator’s Note: Show the students how the totals are obtained for line 5.0, columns c and d.

LSA #3 Check on Learning Show Slide # 15: LSA #3 Check on Learning
Facilitator’s Note: Ask the following Question; (Facilitate discussion on answers given) Q: Where do you obtain the beginning accountability for Line 1.0, Column C? A: From the previous business day’s DD Form 2657, Line 5.0, Accountability - End of Day, Column C. Q: Where do you report Treasury checks issued as checks for cash? A: Line 2.1B. Q: How do you obtain the Month-to-Date column totals for Line 4.1A? A: Today’s total in Column C plus the previous business day’s amount in line 4.1A, Column D. If it is the first day of the reporting period then the Month-to-Date column total will equal Column C.

LSA #3 Summary . Show slide #16: LSA #3 Summary
Facilitator’s Note: In this lesson, we discussed how to prepare DD Form 2657, Section I, Lines 1.0 through 3.0

Section II, Lines 6.1 through 6.7
DD Form 2657 Section II, Lines 6.1 through 6.7 Show slide #17: DD Form 2657, Section II, Lines 6.1 through 6.7 4. Learning Step/Activity #4 Prepare Section II – Distribution of Accountability – Incumbent DO Method of Instruction: DSL (large or small group discussion) Facilitator to learner Ratio: 1:30 Time of Instruction: 2 hours Media: Slides, Printed Reference Materials Facilitator’s Note: Show the students how to derive each line entry on the DD Form 2657 found on pages 69 and 70 of the Disbursing Operations Training Aid. Use the supporting documentation found in the Training Aid throughout the learning activity. Facilitator’s Note: (Facilitator read and facilitate discussion using the slide) Line 6.1, Designated Depository. As discussed in earlier lessons, a designated depository account is a local depository account (LDA), much like a personal checking account, held by the DO. The designated depository account amounts are recorded on line 6.1. Report the name and location of the LDA in the blank space under the Description column for line column b. All amounts reported in columns c through e must be recorded in U. S. dollar equivalents whether the LDA is in foreign currency or U. S. currency. However, most LDAs are in foreign currency because the Treasury rarely approves a U. S. dollar LDA. If the amounts reported in columns c through e represent both U. S. dollars and foreign currency in the LDA then you will record the U. S. dollar equivalent of the foreign currency as a memo entry in the Description column. If the line amount is totally made up of foreign currency equivalents, no memo entry is necessary. Enter the U. S. dollar equivalent amount of all LDA deposits made during the business day in the Daily Increase column. Include any earned interest credited by the bank for the business day. Offset such interest earned with an appropriate collection voucher reported on line 4.1D. Also, include any gain resulting from revaluation of the foreign currency for the business day. Offset such gains with a collection voucher reported on line 4.1E. Enter the U. S. dollar equivalent amount of all LDA checks issued during the business day in the Daily Decrease column. Include any service charges made by the bank during that business day. Offset the service charges with a disbursement voucher reported on line 4.1A. Also, include any offset revaluation losses with a negative collection voucher reported on line 4.1E. To obtain the month-to-date total for line 6.1 add the daily increase column to the month-to-date column total from line 6.1 of the previous day’s DD Form 2657 and subtract the daily decrease amount from column d. Even if this is the first day of the reporting period you will use the previous business day’s DD Form 2657 to compute the month-to-date total. The totals for all month-to-date lines in Section II are cumulative from month-to-month. The Month-to-Date column total must agree with the DO’s computed checkbook balance for the LDA enter in column e the amount computed. Facilitator’s Note: Show the students that the account holder does not have a designated depository account, so there are no amounts reported on line 6.1. Line 6.2A, U. S. Currency / Coinage on Hand. Record all U. S. Currency and coinage on hand in the disbursing office safe or vault and held by deputies, agents, and cashiers located in the main disbursing office on line 6.2A. Do not include cash held at other locations or cash held for payroll on line 6.2A. If the amount of U. S. currency on hand at the end of the business day exceeds the amount reported as cash on hand from the month-to-date column of the previous day’s DD Form 2657 enter the difference in the Daily Increase column of line 6.2A. The Daily Decrease column will be blank. Enter in column d if the amount on hand is less than the previous day’s reported amount enter the difference in the Daily Decrease column and leave the Daily Increase column blank. The amount of cash on hand at the end of the business day is reported in the month-to-date column of line 6.2A. Prove the amount by adding or subtracting the daily change from the month-to date total recorded on the previous day’s DD Form 2657 line 6.2A. Facilitator’s Note: Show the students how the month-to-date amount for U. S. Currency is obtained from the ledger on page 59 and the cashier DD Form 2665, line 17, column e on page 55. Show the students how the daily decrease is calculated using line 6.2A of the previous day’s DD Form 2657 and today’s month-to-date total. Line 6.2B, Foreign Currency and Coinage on Hand. Record all foreign currency and coinage on hand in the disbursing office safe or vault and held by deputies, agents, and cashiers located in the main disbursing office on line 6.2B. Do not include cash held at other locations or cash held for payroll on line 6.2B. If more than one type of foreign currency is maintained, schedule each type of currency on the back of the DD Form 2657 in Section V or on a separate sheet of paper. Add the caption “See Attached„ if the schedule is on a separate sheet of paper. Show the foreign currency unit in the blank space in the Description column of line 6.2B, unless scheduling the currency on the back of the DD Form 2657. Enter the U. S. dollar equivalent of the foreign currency in columns c through e. If the amount of foreign currency on hand at the end of the business day exceeds the amount reported as cash on hand from the month-to-date column of the previous day’s DD Form 2657 enter the difference in U. S. dollar equivalent in the Daily Increase column of line 6.2B. The Daily Decrease column will be blank. If the amount on hand is less than the previous day’s reported amount enter the difference in the Daily Decrease column and leave the Daily Increase column blank. The amount of cash on hand at the end of the business day is reported in the month-to-date column of line 6.2B. Prove the amount by adding or subtracting the daily change from the month-to date total recorded on the previous day’s DD Form 2657 line 6.2B. Facilitator’s Note: Explain to the students that the month-to-date amount for Foreign Currency is obtained from the ledger on page 60 and the cashier DD Form 2665, line 18, column e on page 55. Show the students how the daily decrease is calculated using line 6.2B of the previous day’s DD Form 2657 and today’s month-to-date total. Since there is only one type of foreign currency, the type is entered on line 6.2B, column b. Line 6.3A, Non-deposited Collections - General. If there are SF Form 215s on hand that are prepared, dated, verified, and removed from a deputy’s, agents, or cashier’s possession, but have not been mailed or presented to the bank at the close of the business day, they are reported on line 6.3A. The deposits cannot be reported on line 4.2A because they have not been presented or mailed to the bank. Amounts reported on line 6.3A are not considered part of the DO’s cash authority. Enter the amount of Non-deposited SF 215s in the Daily Increase column of line 6.3A. Enter any SF 215s that were recorded as Non-deposited collections for the previous day’s business and subsequently presented or mailed to the bank during the current business day in the Daily Decrease column. Compute the Month-to-Date column total by adding the Daily Increase amount to the previous day’s DD Form 2657 line 6.3A, column e and subtract the Daily Decrease amount. The Month-to-Date total will normally equal the Daily Increase amount. Line 6.3B, Other Non-deposited Instruments on Hand. Any negotiable instruments on hand at the end of the business day that are planned to be deposited but cannot be deposited are recorded on line 6.3B. An example of such a negotiable instrument is a check received by the DO that has not been signed and the person presenting the check was not available to sign the check during the current business day. Enter the amount of negotiable instruments that cannot be deposited in the Daily Increase column. When a negotiable instrument accounted for on line 6.3B is deposited, enter the amount in the Daily Decrease column. Compute the Month-to-Date total by adding the Daily Increase amount to the previous day’s DD Form 2657 line 6.3B, column e and subtract the Daily Decrease amount. The computed Month-to-Date column total must agree with the value of negotiable instruments currently on hand. Facilitator’s Note: Show the students how the month-to-date amount for Non-deposited Collections - General is obtained from the ledger on page 59 and the cashier DD Form 2665, line 20, column e on page 55. Show the students how the daily increase is calculated using line 6.3A of the previous day’s DD Form 2657 and today’s month-to-date total. Line 6.4, Custody or Contingency Cash. If the DO is responsible for cash held under custody account agreements in overseas Military Banking Facilities (MBFs) or cash held for approved contingency requirements the cash amounts are recorded on line 6.4. If the amount of custody or contingency cash on hand at the end of the business day exceeds the amount reported as cash on hand from the month-to-date column of the previous day’s DD Form 2657, enter the difference in the Daily Increase column of line 6.4. The Daily Decrease column will be blank. If the amount on hand is less than the previous day’s reported amount, enter the difference in the Daily Decrease column and leave the Daily Increase column blank. The amount of custody or contingency cash on hand at the end of the business day is reported in the month-to-date column of line 6.4. Prove the amount by adding or subtracting the daily change from the month-to-date total recorded on the previous day’s DD Form 2657 line 6.4. Facilitator’s Note: Show the students that the account holder does not have any custody or contingency cash on hand, so there are no amounts reported on line 6.4. Line 6.5, Funds with Agents. Record the amount of funds in the hands of all deputies, agents, and cashiers not located at the main disbursing office and not recorded on lines 6.2A through 6.3B on line 6.5. Compute the amount to enter on line 6.5 by adding all of the latest DD Forms 1081 on hand. Show a detailed schedule on the back of the DD Form 2657 in Section V or on a separate sheet of paper. Include the phrase “See Attached„ in the Description column of line 6.5 if a schedule is attached. Include the foreign currency denomination, the rate of exchange for the foreign currency, the number of foreign currency units reported, and the U. S. dollar equivalent on the schedule for line 6.5. Facilitator’s Note: Explain to the students that if the rate of foreign currency for the DD Forms 1081 is different than the current rate for the DO, a gain or loss must be recognized to account for the difference. If the amount shown on the latest DD Forms 1081 is greater than the amount shown in the Month-to-Date column of the DD Form 2657 for the previous business day, enter the amount in the Daily Increase column. The Daily Decrease column will remain blank. If the amount of DD Forms 1081 is less than the previous day’s reported amount enter the difference in the Daily Decrease column and leave the Daily Increase column blank. The total of all DD Forms 1081 on hand at the end of the business day is reported in the month-to-date column of line 6.5. Prove the amount by adding or subtracting the daily change from the month-to- date total recorded on the previous day’s DD Form 2657 line 6.5. Facilitator’s Note: Show the students how the month-to-date amount for funds with agents is obtained from the DD Forms 1081 on pages 41 and 51. Show the students how the daily increase is calculated using line 6.5 of the previous day’s DD Form 2657 and today’s month-to-date total. Facilitator’s Note: Explain to the students the importance that the schedule, Month-to-Date total, and total of all DD Forms 1081 equal. Line 6.6, Advances to Contractors. If the DO is responsible for cash advanced to contractors under advance pool agreements, report the advances on line 6.6. Compute the amounts to be entered in the Daily Increase, Daily Decrease, and Month-to-Date columns in the same manner as for line 6.5. Facilitator’s Note: Show the students that the account holder has not made any advances to contractors, so there are no amounts reported on line 6.6. Line 6.7, Cash in Transit. Report all cash in transit on line 6.7. This line’s entries may, or may not, include foreign currency amounts. Enter the amount of checks for cash that have been drawn, but not exchanged; mutilated or decomposed cash sent to the Treasury, for which reimbursement has not yet been received; cash transferred to other DOs for which a Treasury check has not been received; and, unconfirmed credit card collection deposits reported and supported by a DD Form 1131 in the Daily Increase column. Enter the total cash and Treasury checks received during the current business day that were previously recorded in the Daily Increase column of the DD Form 2657 and the amount of confirmed credit card deposits that were previously recorded and are now recorded in the Daily Increase column of line 4.2A in the Daily Decrease column. Compute the Month-to-Date column total by adding the Daily Increase column amount to the Month-to-Date column total from the previous day’s DD Form 2657, line 6.7 and subtracting the business day’s Daily Decrease amount. The computed amount must equal the total of all unsettled cash-in-transit transactions. Facilitator’s Note: Show the students that the account holder does not have any cash in transit, so there are no amounts reported on line 6.7.

DD Form 2657 Section II, Lines 6.8 through 8.0
Show slide #18: DD Form 2657, Section II, Lines 6.8 through 8.0. Facilitator’s Note: (Facilitator read and facilitate discussion using the slide) Line 6.8, Payroll Cash. If the DO is responsible for payroll cash on hand, record these funds on line 6.8. Record the amounts in the same manner as for line 6.2A. Facilitator’s Note: Show the students that the account holder does not have any payroll cash on hand, so there are no amounts reported on line 6.8. Line 6.9, Other. Enter the amount of Treasury exchange-for-cash checks prepared in advance and prepositioned Treasury checks awaiting pickup by a deputy, cashier, or agent on line Any other category of cash or cash items to be reported on this line must be approved by the servicing DFAS Center. Compute the amounts on line 6.9 in the same manner as for line 6.2A. Attempt to clear this line of any balance before preparing end of period reports (i.e., SF 1219). Facilitator’s Note: Show the students that the account holder does not have any other amounts to report, so there are no amounts reported on line 6.9. Line 7.1, Deferred Vouchers. Any paid vouchers that have not been recorded in the accounting system are reported on line 7.1. A deferred voucher is normally the result of a paid voucher that is returned to a deputy, agent, or cashier for correction or a voucher paid by a deputy, agent, or cashier that has not yet been examined by the DO for approval. Any paid vouchers that are to be recorded as deferred vouchers from the current day’s business are recorded in the Daily Increase column. Insure that these vouchers are not reported as gross disbursements on line 4.1A. Any vouchers previously recorded on line 7.1 in past day’s business that are now recorded on line 4.1A for today’s business are entered in the Daily Decrease column. Compute the Month-to-Date column total by adding the Daily Increase column amount to the Month-to-Date column total from the previous day’s DD Form 2657, line 7.1 and subtracting the business day’s Daily Decrease amount. The computed amount must equal the total of all deferred vouchers outstanding. Facilitator’s Note: Explain to the students the importance of correcting deferred voucher as soon as possible after discovering the error and the importance of quickly examining vouchers and entering them into the accounting system. Facilitator’s Note: Show the students that the account holder does not have any deferred vouchers, so there are no amounts reported on line 7.1. Line 7.2A, Accounts Receivable - Check Overdrafts. We learned in earlier lessons that a check issue overdraft occurs when the printed check amount and the amount cleared by the Treasury is greater than the amount recorded by the DO on vouchers and/or the check issue report. Enter any new check issue overdrafts for the current business day in the Daily Increase column. Ensure that the overdrafts are supported by FMS Forms 5206 (Check Issue Discrepancy) or OF 1017-Gs (Journal Voucher). Enter any collection or disbursement against an undercharged appropriation reducing the check issue overdraft amount reported on a previous business day’s DD Form 2657 in the Daily Decrease column. Compute the Month-to-Date column total by adding the Daily Increase column amount to the Month-to-Date column total from the previous day’s DD Form 2657, line 7.2A and subtracting the business day’s Daily Decrease amount. The DO or primary deputy must review accounts receivable for check overdrafts at least once each reporting period to assure all necessary actions are being taken to clear the amount of check issue overdrafts. Facilitator’s Note: Show the students that the account holder does not have any accounts receivable - check overdrafts, so there are no amounts reported on line 7.2A. Line 7.2B, Accounts Receivable - Other. Line 7.2B is used for any accounts receivable transactions not recorded in previous lines. Enter any accounts receivable increases not included on line 7.2A in the Daily Increase column. Enter any accounts receivable reductions not included on line 7.2A in the Daily Decrease column. Compute the Month-to-Date column total by adding the Daily Increase column amount to the Month-to-Date column total from the previous day’s DD Form 2657, line 7.2B and subtracting the business day’s Daily Decrease amount. The DO or primary deputy must review accounts receivable at least once each reporting period to assure all necessary actions are being taken to clear the receivable. Facilitator’s Note: Show the students that the account holder does not have any other accounts receivables, so there are no amounts reported on line 7.2B. Line 7.3, Loss of Funds. Any losses of funds the current DO is responsible for are entered in line 7.3. Enter any physical losses of funds that will be reported to the servicing DFAS Center in the Daily Increase column. Enter any recoveries of losses or reimbursements by the servicing DFAS Center in the Daily Decrease column. Compute the Month-to-Date column total by adding the Daily Increase column amount to the Month-to-Date column total from the previous day’s DD Form 2657, line 7.3 and subtracting the business day’s Daily Decrease amount. The Month-to-Date total must agree with the total of all outstanding loss cases. Facilitator’s Note: Explain to the students how the month-to-date amount for losses of funds is obtained from the loss returned to the deputy DO by SPC Tree on pages 67 and 68. Show the students how the daily increase is calculated using line 7.3 of the previous day’s DD Form 2657 and today’s month-to-date total. Line 7.4, Dishonored Checks Receivable. Report any dishonored checks on-hand on line 7.4. Report any dishonored checks received during the current business day that are supported by SF 5515s (Debit Vouchers) in the Daily Increase column. Report the recoupment or relief of the accountability for any dishonored checks during the day’s business in the Daily Decrease column. Ensure that these amounts were previously held on line 7.4 as dishonored checks. Compute the Month-to-Date column total by adding the Daily Increase column amount to the Month-to-Date column total from the previous day’s DD Form 2657, line 7.4 and subtracting the business day’s Daily Decrease amount. The Month-to-Date total must agree with the total of all dishonored checks on hand at the close of the business day. Facilitator’s Note: Explain to the students how the month-to-date amount for dishonored checks is obtained from the debit voucher on page 63. Show the students how the daily increase is calculated using line 7.4 of the previous day’s DD Form 2657 and today’s month-to-date total. Line 7.5 through Line 7.7. Use lines 7.5 through 7.7 on the final day of the reporting period to summarize U. S. dollar equivalents of foreign currency amounts reported in Section II, lines 6.1, 6.2B, and 6.5. Enter in the description column by country and type of currency, total foreign currency units, and U. S. dollar equivalent. Do not enter any amounts in the Daily Increase, Daily Decrease, and Month-to-Date columns. Facilitator’s Note: Explain to the students that since this is the first day of the reporting period, there are no entries on lines 7.5 through 7.7. Line 8.0, Total Incumbent DO Accountability. To obtain the total incumbent DO accountability, total lines 6.1 through 7.4 in each of the Daily and Month-to-Date columns. Prove the Month-to-Date column total by adding the Daily Increase amount to the total of the previous DD Form 2657 Month-to-Date column of line 8.0 and subtracting the current business day’s Daily Decrease amount. Facilitator’s Note: Show the students how the totals are obtained for line 8.0, columns c, d, and e.

Facilitator’s Note: Ask the following Questions; (Facilitate discussion on answers given) Q: What does Line 6.2A report? A: All U. S. currency on hand in the Disbursing section including deputies, cashiers, and agents within the Disbursing section. Q: How do you obtain the Daily Increase or Daily Decrease amount? A: Compare today’s total to yesterday’s total for the same line and record the difference in the appropriate column. Q: What line reflects all funds held by deputies, agents, and cashiers not located within the main Disbursing section? A: Line 6.5.

Facilitator’s Note: In this lesson, we discussed Prepare Section II – Distribution of Accountability – Incumbent DO

DD Form 2657 Section III Show slide #21: DD Form 2657, Section III
5. Learning Step / Activity 5. Prepare Section III – Distribution of Accountability – Predecessor Dos. Method of Instruction: DSL (large or small group discussion) Facilitator to learner Ratio: 1:30 Time of Instruction: 20 minutes Media: Slides, Printed Reference Materials Facilitator’s Note: (Facilitator read and facilitate discussion using the slide) Show the students how to derive each line entry on the DD Form 2657 found on pages 69 and 70 of the Disbursing Operations Training Aid. Use the supporting documentation found in the Training Aid throughout the learning activity. Section III of the DD Form 2657 outlines the accountability that the current DO has in regards to settling the accounts of predecessor DOs: Line 9.2A, Accounts Receivable - Check Overdrafts. Enter any check overdraft amounts credited to previous DOs on line 9.2A. Compute all three columns in the same manner as prescribed for line 7.2A. The DO or primary Deputy will review accounts receivable for check overdrafts at least once each month to assure all necessary steps are being taken to clear the overdraft amounts. Line 9.2B, Accounts Receivable - Other. Enter any other accounts receivable amounts credited to previous DOs on line 9.2B. Compute all three columns in the same manner as prescribed for line 7.2B. The DO or primary Deputy will review accounts receivable for check overdrafts at least once each month to assure all necessary steps are being taken to clear the accounts receivable amounts. Line 9.3, Loss of Funds. Enter loss of funds credited to predecessor DOs on line 9.3. Compute loss of funds for previous DOs in the same manner as prescribed for line 7.3. Line 9.4, Other. Enter all other predecessor accountability amounts on line 9.4. Compute other predecessor accountability amounts in the same manner as prescribed for line 7.4. Line 10.0, Total Predecessor DO’s Accountability. Enter the total of lines 9.2A through 9.4 in the Daily and Month-to-Date columns. Prove the Month-to-Date column by adding the Daily Increase amount to the Month-to-Date column total for the previous day’s DD Form 2657 line 10.0 and subtracting the Daily Decrease amount. Facilitator’s Note: Explain to the students that the account holder does not have any predecessor accountability, so there are no amounts reported in Section III.

Facilitator’s Note: Ask the following Questions; (Facilitate discussion on answers given) Q: What section outlines predecessor accountability? A: Section III.

Facilitator’s Note: In this lesson, we discussed Prepare Section III – Distribution of Accountability – Predecessor Dos

DD Form 2657 Section IV NEW OLD
Show slide #24 DD Form 2657, Section IV Learning Step / Activity 6. Prepare Section IV – Distribution of Accountability – Combined 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 using the slide) Section IV, Line 11.0, Total DSSN Accountability: Enter the total obtained by adding 8.0 and 10.0 in each of the Daily Increase, Daily Decrease, and Month-to-Date columns, respectively. Prove the Month-to-Date column total by adding the Daily Increase to the Month-to-Date column total of line 11.0 on the previous day’s DD Form 2657 and subtracting the Daily Decrease column total from the current DD Form Also, the Month-to-Date column total must agree with the Month-to-Date column total of line 5.0, or the DD Form 2657 is out of balance. Verify the column e amount. The column e amount is correct if it equals the amount obtained by adding the column c amount to, and deducting the column d amount from, line 11.0, column e of the previous day's DD Form 2657. Facilitator’s Note: Show the students how the totals are obtained for line 11.0, columns c, d, and e.

Facilitator’s Note: In this lesson, we discussed Prepare Section IV – Distribution of Accountability – Combined

DD Form 2657 Section V Show slide #27: DD Form 2657, Section V.
7. Learning Step / Activity 7. Prepare Section V – Distribution of Cash on Hand 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 using the slide) Section V, Distribution of Cash on Hand: Section V outlines the physical location of all U. S. and foreign currency on hand, including custody or contingency cash and payroll cash. This section includes cash held by both on-site and off-site deputy DOs, agents, and cashiers. This section does not include cash held in designated depositories, Non-deposited collections, funds with contractors, or cash in transit – Enter in the block entitled Foreign Currency - Rate, the applicable foreign currency rate . Enter on the appropriate line designating the physical location of cash on hand, the amounts of all U.S. and foreign cash on hand. Enter the columnar totals for Units, U.S. Equivalent, U.S. Currency, and Other, by adding each preceding line. Facilitator’s Note: Show the students how the distribution of cash on hand is summarized using information found on each of the DD Form 2665s for today’s business date on pages 45, 49, and 55 and the deputy DO’s vault ledgers on pages 59 and 60.

Facilitator’s Note: In this lesson, we discussed Prepare Section V – Distribution of Cash on Hand

DD Form 2657 Items 3, 4, and 5 Show slide #30: DD Form 2657, Item 3, 4, and 5 8. Learning Step / Activity 8. Complete items 3, 4, and 5 of the DD Form 2657 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 using the slide) Enter in Item 3 the name, rank or grade, and title of the DO (on front of form). Sign in Item 4. The DO or a designated deputy signs in this block. Enter in Item 5 the date the DD Form 2657 is signed.

Facilitator’s Note: In this lesson, we discussed Complete items 3, 4, and 5 of the DD Form 2657

TLO Check on Learning SHOW SLIDE #33: 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.

TLO Summary Action: Prepare the Daily Statement of Accountability (DD Form 2657) 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: Enter in item 1 the Disbursing Officer’s (DO) Disbursing Station Symbol Number (DSSN) Enter in item 2 the date for which the DD Form 2657 is being prepared Prepare Section I – Transactions Affecting Accountability Prepare Section II – Distribution of Accountability – Incumbent DO Prepare Section III – Distribution of Accountability – Predecessor Dos Prepare Section IV – Distribution of Accountability – Combined Prepare Section V – Distribution of Cash on Hand Complete items 3, 4, and 5 of the DD Form 2657 Show slide #34: Terminal Learning Objective. Facilitator’s Note: Read TLO Or Facilitator’s Note: During and throughout this lesson, we have discussed the proper preparation of the Daily Statement of Accountability (DD Form 2657). We have covered an overview of the DD Form 2657, the sections of the DD Form 2657, the reporting of daily transactions on the appropriate lines, and how to balance the DD Form The Daily Statement of Accountability is the primary daily accountability document for the account holder and must be correctly prepared in order to prepare the month-end reports given to the U. S. Treasury and DFAS. 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.

Practical Exercise Show slide #35 Practical Exercise
Facilitator’s Note: Have learners log into Black board to do the Practical Exercise’s: PE 1_Prepare the Daily Statement of Accountability DD Form 2657 PE 2_Prepare the Daily Statement of Accountability DD Form 2657

Prepare the Daily Statement of Accountability (DD Form 2657)

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Prepare the Daily Statement of Accountability (DD Form 2657)

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