1. Identify Daily Accountable Transactions
U.S. ARMY SOLDIER SUPPORT INSTITUTE
NONCOMMISSIONED OFFICER ACADEMY
Show Slide #1: Identify Daily Accountable Transactions
References:
DOD R VOL 3, Department of Defense Financial Management Regulation, Volume 3, Budget Execution - Availability and Use of Budgetary Resources, 1 May 2015
DOD R VOL 14 Department of Defense Financial Management Regulation, Volume 14, Administrative Control of Funds and Anti deficiency Act Violations, 1 May 2015
DFAS-IN REG 37-1 Finance and Accounting Policy Implementation, 1 Jan 2000
DFAS-IN MANUAL FY the Army Management Structure, 6 Aug 2007
Supported Tasks:
805A-36B Perform Disbursing Agent Transactions
805A-36B Certify Commercial Vendor Services (CVS) Vouchers
15 hours
Facilitator Material: Each primary facilitator should possess a lesson plan, slide deck, course handouts, and practical exercise.
Learner Material: Learners should possess standard classroom supplies, course handouts, and practical exercises. All required references and technical manuals will be provided by the Schoolhouse.
Facilitator Actions:
Classroom set up: 10 minutes
Classroom Breakdown: 5 minutes X 2
Testing Requirements/Assessment:
Learners will take the Conduct Accounting Support and Cost Management exam. Learners must score 80% or higher. 1

2. Concrete Experience Scenario:
You are balancing out your checkbook with you bank statement. You have totaled all of your receipts but still cannot match your checkbook with your bank statement.
How is this scenario related to reconciling daily transactions with the DD 1081?
What do you think are some of the issues with reconciling the DD 1081?
Who has had an experience with trouble reconciling the DD 1081? How did it make you feel?
Show Slide #2: Concrete Experience
Facilitator’s Note: (Concrete Experience) Present students the scenario
You are balancing out your checkbook with you bank statement. You have totaled all of your receipts but still cannot match your checkbook with your bank statement.
Facilitator’s Note: (Publish and Process) the critical portion of this part of the ELM process is to force the students to reflect. Ask the questions and facilitate discussion on the answers.
How is this scenario related to reconciling daily transactions with the DD 1081?
What do you think are some of the issues with reconciling the DD 1081?
Who has had an experience with trouble reconciling the DD 1081? How did it make you feel?

3. Terminal Learning Objective
Action: Identify Daily Accountable Transactions
Conditions: As a FM Leader 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 80% accuracy learners must demonstrate proficiency with:
Confirm advances and returns
Perform collections
Determine disbursements
Perform exchange transactions
Show Slide #3: TLO
Action: Identify Daily Accountable Transactions
Conditions: As a FM Leader 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 80% accuracy learners must demonstrate proficiency with:
Confirm advances and returns
Perform collections
Determine disbursements
Perform exchange transactions
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
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 ATP Environmental Considerations and GTA ENVIRONMENTAL-RELATED RISK ASSESSMENT.
INSTRUCTIONAL LEAD-IN. The Disbursing Agent (DA) must balance the forms in sequential order; that is a DA may not attempt to balance out the DD 2665, if the DD 1081 is out of balance, since the information from the DD 1081 is populated on the DD Balancing out is a delicate process that must always be done to standard not time. In order to “clear” the daily business and conduct a successful return, the principal must verify all of the information on the DD 1081 matches the documentation and cash on hand from the agent. We will be discussing the various types of transactions an agent may have during their business day and how to verify/reconcile it with the DD 1081.

4. Four Major Types Of Transactions
There are four major types of transactions you will have to reconcile as a Disbursing Agent(DA) at the close of the business day for your agent(s):
1. Advances and Returns
2. Collections
3. Disbursements
4. Exchange Transactions
*The agent’s business will be reconciled with the agent’s DD 1081
Show Slide #4 : Four Major Types Of Transactions
1. Learning Step/Activity #1: Confirm advances and returns
Method of Instruction: DSL (small or large group discussion)
Facilitator to Student Ratio: 1:16
Time of Instruction: 2 hours
Media: Power Point Presentation, Printed Reference Materials
Facilitator's Note: Before facilitating this lesson, ask the students 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 students still believe their choice are the same.
For this lesson these competencies should be talked about.
Character and accountability
Comprehensive fitness
Critical thinking and problem solving
Cultural and joint, interagency, intergovernmental, and multinational competence
Tactical and technical competence (full spectrum capable)
Facilitator’s Note: (Facilitator read and facilitate discussion using the slide)
Advances: The amount the principal transfers to an agent; may be done throughout the business day. An advance increases an agent’s accountability.
Returns: The amount the agent is returning to the principal. May include items, such as, negotiable instruments, cash (US/Foreign Currency), and vouchers.
Collection: Transaction performed by the agent that increases their accountability; may be cash or negotiable instruments. Includes items, such as, DD 1131s and Eagle Cash Card (ECC) Loads.
Disbursements: Transaction performed by the agent that decreases their accountability; each transaction must have documentary evidence to ensure the validity and legality of the payment. Includes items, such as SF 1034s, and Local Pays.
Exchange Transactions: Transaction that has no overall effect on the agent’s accountability; equal amount of incoming and outgoing currency. Transactions are recorded on a DD 2664.

5. Advances and Returns Both transactions done on a DD 1081
May be accompanied by an Internal Cash Receipt
Gross Accountability
Amount the agent is responsible for before returns
Ending balance of the DD 1081
This is the total accountable of the items the agent will carry over to the next day
Show Slide #5: Advances and Returns
Facilitator’s Note: (Facilitator read and facilitate discussion using the slide)
The DD 1081 may be used to advance an agent or to make a return to principal, depending on which blocks are marked; Agent and DA will initial by “On Advance” or “On Return” to indicate what the DD 1081 is being used for.
US and Foreign Currency advances are listed in block 2B and 3B; note that if Foreign Currency was advanced, then the US equivalent will be listed in 3B. Gross accountability (12C) is the amount the agent is responsible for, prior to making any returns to the principal.
The ending balance on the return DD 1081 (12E) is what the Agent is keeping on hand to carry over into the next business day; this amount is also the ending amount for the DD 2665, which will be discussed later.

6. ADVANCE DD 1081
Once totals are verified, the principal initials, signs and dates
Once the totals are verified, the agent initials, signs and dates JS MD
14 March****
14 March****
Show Slide #6: ADVANCE DD 1081
Facilitator’s Note: (Facilitator read and facilitate discussion using the slide)
The statement the agent initials and signs by, give the agent pecuniary liability; that is the agent is responsible for all of the funds they are signed for.
Once the DA and the cashier sign the DD 1081, it becomes an accountable document that needs safeguarding by both the principal and agent.

7. RETURN DD 1081 MD JS
Show Slide #7: RETURN DD 1081
Facilitator’s Note: (Facilitator read and facilitate discussion using the slide)
Once the DA and the cashier sign the DD 1081, it becomes an accountability document that needs safeguarding by both the DA and the cashier.
14 March****
14 March****
Once totals are verified, the DA initials, signs and dates
Once the totals are verified, the cashier initials, signs and dates
Once the DA and the cashier sign the DD 1081, it becomes an accountability document that needs safeguarding by both the DA and the cashier.

8. Amount the Agent brought forward
Amount the Agent was advanced
$140,000.00
$161,350.00
$5,000.00
$3,000.00
$12,000.00
Agent’s Ending Balance
Show Slide #8: Transactions Affecting Agent Officers Account
Facilitator’s Note: (Facilitator read and facilitate discussion using the slide)
The amount in 1C will either be the balance brought forward from the previous day’s balance or the sum of the previous day’s balance plus any advances, if it is a return DD For display purposes, the advances are listed on this DD 1081, however, the final return DD 1081 will incorporate the beginning balance plus any advances or returns conducted throughout the business day. In this example, if a final return DD 1081 was prepared, Block 1C would begin with $148,000 ($140,000 beginning balance plus the $8,000 advanced to the agent).
The amount listed in 3B, Foreign Currency, is the U.S. equivalent and not in the Foreign Currency Units.
$735.00
$20,000.00
SVC Load
$1,350.00
$1,175.00
SVC Sales
$161,350.00
$139,440.00
Gross Accountability

9. LSA #1 Check on Learning Show Slide #9: LSA #1 Check on Learning
Facilitator's Note: Facilitate discussion on answers given
Ask learners in their words to define advances and returns to see if they understand.

10. LSA #1 Summary Show Slide #10: LSA #1 Summary
Facilitator Note: During this lesson, we discussed how to define advances and returns using advance form DD 1081 and return Form DD 1081.

11. Collections Collection Forms: DD 1131, DD 362, SF 1098
Transactions performed by an agent that increases their accountability
Collection Forms: DD 1131, DD 362, SF 1098
Total collection amount posted on block 5B of the DD 1081
Show Slide #11: Collections
2. Learning Step/Activity #2: Perform collections
Method of Instruction: DSL (small or large group discussion)
Facilitator to Student Ratio: 1:16
Time of Instruction: 2 hours
Media: Power Point Presentation, Printed Reference Materials
Facilitator’s Note: (Facilitator read and facilitate discussion using the slide)
Collection transactions increase an agent’s accountability; the sum of all collection transaction done by the agent is listed in Block 5B of the DD Examples of a collection transaction include Savings Deposit Program (SDP) deposit, Statement of Charges, and money found and turned into the Finance Office. Each collection transaction will have its own unique accounting line in which the money collected will be deposited.
The agent may take in Negotiable Instruments (personal checks, money orders, etc...), cash, or Stored Value Card (ECC Sale) to complete the transaction. It’s imperative that the agent annotate on the collection form the type of instrument used to make the collection; this will also help out during the balancing/reconciling the DD 1081 at the close of business. At the end of day, the principal will generate a DD 2659 (Voucher Control Log) from the Deployable Disbursing System (DDS), which will list all collection vouchers by numerical order; this will be covered more in-depth in a later lesson.

12. DD 1131
Customer Information. The cashier must complete.
Accounting citation for each specific branch/component
Business date
Description of collection
Amount of collection
14Mar**
SDP DEPOSIT
CHK #143
14 Mar **
SDP
HARRY, DIRTY C. O3
ARMY
ACTIVE
Signature:______________
$2,000.00
21X
0000 US
SDP8850DHA6789 W
Negotiable Instrument type may be listed here or at the bottom of the 1131
Show Slide #12: DD 1131
Facilitator’s Note: (Facilitate discussion using the slide)
Business date
Customer Information. The cashier must complete
Description of collection
Amount of collection
Accounting citation for each specific branch/component
Negotiable Instrument type may be listed here or at the bottom of the 1131

13. Total of the Collections taken in by the agent
$140,000.00
$161,350.00
$5,000.00
$3,000.00
$12,000.00
Show Slide #13: Transactions Affecting Agent Officers Account
Facilitator’s Note: (Facilitate discussion using the slide)
Fill in the Transactions Affecting Agent Officers Account showing learners how to get the total.
Total of the Collections taken in by the agent
$735.00
$20,000.00
SVC Load
$1,350.00
$1,175.00
SVC Sales
$161,350.00
$139,440.00

14. LSA #2 Check on Learning Show Slide #14: LSA #2 Check on Learning
Facilitator's Note: Facilitate discussion on answers given
Q. Why is it imperative that the agent annotate on the collection form the type of instrument used to make the collection?

15. LSA #2 Summary Show Slide #15: LSA #2 Summary
Facilitator Note: During this lesson, we discussed performing collections.

16. Disbursements Transactions that decrease an Agent’s accountability
Payment(s) must be proper and lawful
Transactions include:
Local Pays (formerly Casual Pays) (DD /DD 117)
Contract/Legal Claims (SF 1034)
Travel Claims (1351/1351-2)
Occurs very rarely, usually applies to foreign nationals
Disbursements Vouchers listed in block 8D
Show Slide #16: Disbursements
3. Learning Step/Activity #3: Determine disbursements
Method of Instruction: DSL (small or large group discussion)
Facilitator to Student Ratio: 1:16
Time of Instruction: 1 hour 35 minutes
Media: Power Point Presentation, Printed Reference Materials
Facilitator’s Note: (Facilitator read and facilitate discussion using the slide)
Disbursements decrease an agent’s accountability, since they are paying out part of their accountable items (US currency, negotiable instruments – treasury checks, etc…) to complete the transaction.
Each transaction should be verified to ensure that the payment is proper and lawful; a certifying officer will ordinarily verify the validity and amount of the disbursement packet and ensure that the packet is complete (ensure all proper signatures are present for example).
Local pay (casual pay) amounts that can be disbursed out per person, vary by location; local payment limits will be established by the Theater Financial Management Support Center (TFMSC). A policy letter will be published to establish procedures for all Financial Management elements within their command.
Local pays will be separated by component (USMC, USAR, USNG, etc...) and by rank (officer/enlisted) that will be recorded on a separate /DD 117 for each; each sheet (DD /DD 117) will have its own unique accounting classification.
The sum of all disbursement vouchers (DD /DD 117s, DD 1034s) will be listed in Block 8D; the vouchers must be returned by the agent to the principal to be close out the business day, unless otherwise designated by the principal. At the end of day, the principal will generate a DD 2659 (Voucher Control Log) from the Deployable Disbursing System (DDS), which will list all disbursement vouchers by numerical order; this will be covered more in-depth in a later lesson.

17. Total of the Disbursement Vouchers returned by the Agent
$140,000.00
$161,350.00
$5,000.00
$3,000.00
$12,000.00
Show Slide #17: Transactions Affecting Agent Officers Account
Facilitator’s Note: (Facilitator read and facilitate discussion using the slide)
Fill in the Transactions Affecting Agent Officers Account showing learners how to get the total.
Total of the Disbursement Vouchers returned by the Agent
$735.00
$20,000.00
SVC Load
$1,350.00
$1,175.00
SVC Sales
$161,350.00
$139,440.00

18. LSA #3 Check on Learning Show Slide #18: LSA #3 Check on Learning
Facilitator's Note: Facilitate discussion on answers given
Q. The sum of all disbursement vouchers (DD /DD 117s, DD 1034s) will be listed in which block?

19. LSA #3 Summary Show Slide #19: LSA #3 Summary
Facilitator Note: During this lesson, we discussed analyzing disbursements.

20. Exchange Transactions
Does not affect the overall accountability of the agent
All exchange transactions recorded on the DD 2664 to maintain an audit trail
Eagle Cash Card (ECC)/Stored Value Card (SVC) transactions
ECC Sales decrease accountability
ECC Loads increase accountability
Show Slide #20: Exchange Transactions
4. Learning Step/Activity #4: Perform exchange transactions
Method of Instruction: DSL (small or large group discussion)
Facilitator to Student Ratio: 1:16
Time of Instruction: 3 hours
Media: Power Point Presentation, Printed Reference Materials
Facilitator’s Note: (Facilitator read and facilitate discussion using the slide)
Exchange transactions do not affect an agent’s overall accountability, because the amount the agent is taking in (US/Foreign Currency, ECC Sales, Negotiable Instruments, etc..) is equal to the amount the agent disburses (ECC Loads, US/Foreign currency, etc…). The DD 2664 prepared by the agent must match the system generated (DDS) DD 2664; the DD 2664 is tied into several other reports: Batch List (OTCnet), ECC Loads Detail Report, and the ECC Sales report, which will be sent to other outside agencies (Federal Reserve Bank, US Treasury Department).
Batch List: All Negotiable Instruments taken in by the agent must be processed through OTCnet (formerly PCC-OTC). At the end of the day, a batch list of the negotiable instruments processed through OTCnet will be produced; the batch list must match up with DD 2664 and any other transaction where a negotiable instrument was processed through OTCnet and the negotiable instruments being turned in by the agent. The batch list will be used by the Federal Reserve Bank (FRB) and the US Treasury Department to redeem the negotiable instruments.
ECC Sales/Loads: Although these transactions are an equal amount of incoming and outgoing currency, they increase (ECC Loads) or decrease (ECC Sales) an agent’s accountability. The agent is exchanging their accountable currency (US/Foreign currency) for “virtual cash”. For ECC loads, the agent will take in currency from the customer to add “virtual currency” to the customer’s SVC/ECC; the currency taken in increases the agent’s accountability. The opposite is true for ECC Sales; the agent will disburse their currency to the customer for the “virtual cash” taken off of their ECC; the disbursed currency from the agent reduces their accountability. At the end of day, all of the ECC Sales/Loads will be verified by the ECC Detail Load Report/ECC Sales Report against the DD The Federal Reserve Bank will use the file generated at the end of the day (TR File) to reconcile the ECC Loads and Sales.

21. DD 2664
Type of NI taken in:
TC-Treasury check
PC-Personal check
MO Money Order
SV- EC Card
Amount of outgoing to customer (SVC Load, cash, etc.)
Amount of incoming from customer (SVC Sale, check, currency, etc.)
The cashier must fill this out using the customer’s ID card. The customer must sign.
SVC
Lopez, Fernando
TC/1Mar12
$200.00
$200.00
$200.00
$200.00
Valdez, Juan J
PC/#0130
$150.00
$150.00
Show Slide #21: DD 2664
Facilitator’s Note: (Facilitator read and facilitate discussion using the slide)
Type of NI taken in:
TC-Treasury check
PC-Personal check
MO Money Order
SV- EC Card
Amount of incoming from customer (SVC Sale, check, currency, etc.)
Amount of outgoing to customer (SVC Load, cash, etc.)
The cashier must fill this out using the customer’s ID card. The customer must sign
Although this form has no money value, it is required to be maintained and properly filled out. This form will be returned at the end of the business day with all signatures and accurate data.
$150.00
$150.00
Wallace, William
$120.00
$120.00
$100.00
FC 2,000
$120.00
PC/#854
$200.00
$200.00
$180.00
FC 1,000
SV $10.00
$200.00
Paw, Jaguar SV
$100.00
$100.00
$50.00
FC 5,000
$100.00
Cousteau, Jack
ECC Sales!
ECC Loads!
Although this form has no money value, it is required to be maintained and properly filled out. This form will be returned at the end of the business day with all signatures and accurate data.

22. SVC Loads Cashed checks SVC Sales $140,000.00 $161,350.00 $5,000.00
$3,000.00
SVC Loads
Cashed checks
$12,000.00
Show Slide #22: Transactions Affecting Agent Officers Account
Facilitator’s Note: (Facilitator read and facilitate discussion using the slide)
SVC Loads
Cashed checks
SVC Sales
$735.00
SVC Sales
$20,000.00
SVC Load
$1,350.00
$1,175.00
SVC Sales
$161,350.00
$139,440.00

23. Disbursing Reports Batch List ECC Sales Report ECC Loads Detail Report
Show Slide #23: Disbursing Reports
Facilitator’s Note: (Facilitator read and facilitate discussion using the slide)
These reports are generated at the close of the business day.
The Batch List is a report generated from OTCnet which shows all checks processed by the agent, either by exchange transaction or by collection. This report must match all of the negotiable instruments taken in by the agent, before they can close out their business day.
ECC Sales report is a report generated from the ECC software, which lists all of the sales transactions processed by the agent, either by exchange transaction or collection. This report must be in balance with the agent’s business day, before they can close out their business day.
ECC Loads report is a report generated from the ECC software, which list all of the load transactions processed by the agent; this transaction will only be listed as an exchange transaction (right side of the DD 2664). This report must be in balance with the agent’s business day, before they can close out their business day.

24. ECC Sales Report ECC Sales Amount ECC Card Number
Eagle Cash Card Sales Receipt
December 1, 2015
Card Number
Amount
$200.00
Grand Totals
Sales 2
$400.00
Please Keep For Your records
ECC Sales Amount
ECC Card Number
Show Slide #24: ECC Sales Report
Facilitator’s Note: (Facilitator read and facilitate discussion using the slide)
ECC Sales report should be matched up with the agent’s business to ensure that the transactions listed on the report match up with the agent’s business day (i.e. DD 2664, DD 1131).
ECC Card Number
ECC Sales Amount
Total Amount of ECC Sales
Total Amount of ECC Sales

25. ECC Load Transaction Detail Report
SVC Card Processing
Load Transaction Detail Report - All Types
12/01/2013 to 12/01/2013
Card Number
Transaction
$250.00
Total Transactions
$500.00
Average Transaction Amount
ECC Card Number
ECC Load Amount
Show Slide #25: ECC Load Transaction Detail Report
Facilitator’s Note: (Facilitator read and facilitate discussion using the slide)
ECC Loads report should be matched up with the agent’s business to ensure that the transactions listed on the report match up with the agent’s business day (i.e. DD 2664).
ECC Card Number
ECC Load Amount
Total ECC Load Amount
Total ECC Load Amount

26. Batch List NI Number Transaction Amt Show Slide #26: Batch List
Batch: (WBA187AB S2F-88GE-0662A )
Date: 12/01/2015 5:20PM
Printed By: Cashier #1 S T
IRN
Capture Time
Bank No.
Acct. No.
Check No.
Amount
User Defined Fields A P
4:50:00 PM
167
$500.00
4:35:00 PM
457
2:46:00 PM
217
$250.00
Sub Total:
Count: 3
Amount:
$1,250.00
OTC Endpoint Total
Grand Total:
Transaction Amt
NI Number
Show Slide #26: Batch List
Facilitator’s Note: (Facilitator read and facilitate discussion using the slide)
The Batch List should be matched up with the agent’s business day to ensure that all negotiable instruments processed by the agent match up with the agent’s business day (DD 2664, DD 1131).
NI Number
Transaction Amount
Total Amount of NI Processed
Total Amt of NI Processed

27. Other Disbursing Documents
Deposit Tickets (SF 215)
Debit Voucher (SF 5515)
Show Slide #27: Other Disbursing Documents
Facilitator’s Note: (Facilitator read and facilitate discussion using the slide)
Deposit Tickets are used by the DA to account for Negotiable Instruments and ECC Sales Transactions. A deposit ticket will be prepare for each, but will be reported as an aggregated amount of the DD 1081 and DD 2665.
Debit vouchers are used to account for ECC Load transactions. Both of these documents will only be prepared by the DA, once the agent’s business day has been confirmed as correct and closed out.

28. Total Amount of the voucher
Debit Voucher
Total Amount of the voucher
Show Slide #28: Debit Voucher
Facilitator’s Note: (Facilitator read and facilitate discussion using the slide)
A debit voucher is prepared by the DA to account for ECC load transactions, however, a debit voucher may be on the DA’s business day, if a deposit ticket is rejected (i.e. deposit ticket does not match up with the batch list, insufficient funds (ISF) check returned).
Debit Voucher Number

29. Total Amt of Deposit Ticket
Deposit Ticket Number
Show Slide #29: Deposit Ticket
Facilitator’s Note: (Facilitator read and facilitate discussion using the slide)
A separate deposit ticket will be prepared for ECC Sales and for negotiable instruments (batch list).
Deposit Ticket Number
Total Amount of Deposit Ticket

30. LSA #4 Check on Learning Show Slide #30: LSA #4 Check on Learning
Facilitator's Note: Facilitate discussion on answers given
Q. What reports are generated at the close of the business day?

31. LSA #4 Summary Show Slide #31: LSA #4 Summary
Facilitator Note: During this lesson, we discussed preforming exchange transactions.

32. Reconcile Daily Accountable Transactions
Practical Exercise
Reconcile Daily Accountable Transactions
Show Slide #32: Practical Exercise Reconcile Daily Accountable Transactions
Facilitator’s Note: Have learners log onto Black board to do Practical Exercise 1&2
Practical exercise #1 Reconcile daily accountable transactions
3-hours
Practical exercise #2 reconcile daily accountable transactions

33. TLO Check on Learning Show Slide #33: TLO Check on Learning
Facilitator's Note: At this time break class into 4 groups. Each group take out paper and as a group, write down 4 questions from the lesson that they just received. Give them about 7-10 minutes. Once all groups have 4 good questions, have each group pass their questions to another group and have them answer them. Give them about 7-10 minutes to answer. Once all questions have been answered, have each group read their questions and answers and Facilitate discussion on answers given.

34. Terminal Learning Objective
Action: Identify Daily Accountable Transactions
Conditions: As a FM Leader 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 80% accuracy learners must demonstrate proficiency with:
Confirm advances and returns
Perform collections
Determine disbursements
Perform exchange transactions
Show Slide #34: TLO Summary
Action: Identify Daily Accountable Transactions
Conditions: As a FM Leader 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 80% accuracy learners must demonstrate proficiency with:
Confirm advances and returns
Perform collections
Determine disbursements
Perform exchange transactions Or
Facilitator's Note: During this lesson, we discussed: how to define advances and returns using advance form DD 1081 and return Form DD 1081, performing collections, analyzing disbursements, and discussed preforming exchange transactions.
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.