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Perform Deputy Disbursing Officer Functions

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1 Perform Deputy Disbursing Officer Functions
U.S. ARMY SOLDIER SUPPORT INSTITUTE Noncommissioned Officer Academy - Senior Leaders Course 542-36B40-C46 - Financial Management ACD6B103 – Perform Deputy Disbursing Officer Functions SCOPE Perform Deputy Disbursing Officer Functions is a lesson designed to explain guidelines, methods, and general practices to be used in order to perform disbursing operations. At the conclusion of this lesson, students should be able to identify concepts and skills of disbursing personnel, using the deployable disbursing system, support financial systems, and deputy disbursing officer functions. Perform Deputy Disbursing Officer Functions creates a foundation of cash management skills and accountability as a lesson in TLO 3.0. Perform Deputy Disbursing Officer Functions also supports learning objectives and desired outcomes of ELO Method of Instruction: Discussion Educational Outcomes: Soldiers-Valued members of the team who exhibit character, accountability, resilience, adaptability, initiative, and sound judgment while honorably serving in a Division/ASCC G-8 or SRC 14 delivering FM support. Doctrinally Sound-Competently delivers timely, accurate, and relevant FM support. Technically Capable-Demonstrate the capabilities and perform the basic functions of FM enabling systems. -Understands the FM’s role in accomplishing the Division/ASCC G-8 or SRC 14 mission in support of Unified Land operations. Critical and Creative-Able to solve sometimes ambiguous problems using logical thinking and sound reasoning to develop viable recommendations or solutions. 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 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). 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 Instructional Guidance: Throughout this lesson, solicit from students the challenges they experienced in the operational environment (OE) and what they did to resolve them. Encourage students to apply at least one of the critical variables: Political, Military, Economic, Social, Information, Infrastructure, Physical Environment and Time (PMESII-PT). 21st Century Soldier Competencies: 7. Critical thinking and problem solving 9. Tactical and technical competence 1

2 Enabling Learning Objective
Action: Perform Deputy Disbursing Officer Functions Conditions: In a classroom environment given a nineteen hour time frame; students will work as a member of a small group/ individual; using DoD FMR R, Volume 5, DFAS-IN , FM 1-06, the slide presentation for immediate referencing, and students are also required to participate in small group discussions with an awareness of the Operational Environment (OE) variables and factors. Standard: Performed Deputy Disbursing Officer Functions. Students will be assessed within 80% accuracy by demonstrating their understanding to open daily business, set the exchange rate, clear agent transactions, close daily business, perform month end and Transfer of Accountability functions using a computer loaded with DDS Software. 2. ENABLING LEARNING OBJECTIVE Action: Perform Deputy Disbursing Officer Functions Conditions: In a classroom environment given a nineteen hour time frame; students will work as a member of a small group/individual; using DoD FMR R, Volume 5, DFAS-IN 37-1, FM 1-06, the slide presentation for immediate referencing, and students are also required to participate in small group discussions with an awareness of the Operational Environment (OE) variables and factors. Standards: Students will be assessed within 80% accuracy by demonstrating their understanding to open daily business, set the exchange rate, clear agent transactions, close daily business, perform month end and Transfer of Accountability functions using a computer loaded with DDS Software. Learning Domain: Affective Level of Learning: Valuing 3. ASSIGNED STUDENT READINGS N/A 4. INSTRUCTOR ADDITIONAL READING(S)/MATERIAL 5. TRAINING AIDS This lesson is taught in a small group classroom setting with personal computer systems, Panasonic projection televisions, Mr. Podium MP42 Lectern, indoor speakers, Touch panel TPS-3100I Crestron, Ceiling mountable projector, internet access, and a dry erase/white board. Appendix A: Assessment Plan Appendix B: Slides 6. CONDUCT OF LESSON Lesson Timeline: 05 minutes Concrete Experience: Culture of Cost Conscious Video 15 minutes Publish and Process 680 minutes Generalize New Information: Introduce the lesson 190 minutes Break 10 minutes Develop 240 minutes Apply Instructor Note: Adjust the Lesson Timeline as necessary to facilitate class schedule, your teaching style, and student learning. There are no time constraints during any particular phase of the ELM model.

3 Open a Business Day in DDS
b. Concrete Experience (05 minutes) Instructor Note: To open the video in presentation/ slide show mode click on the television. If not in presentation mode, right click on the television and select “Open Hyperlink”. The concrete experience serves as a trigger of past experience, knowledge, and it is also a focusing mechanism for the lesson that follows to support the teaching of new content. The collective intent is to force the student to connect to the lesson and is the precursor to intuitive thinking of experiential learning model. - Click on the video 004 – DDS Open Business Day and play for the students and once finish advance to publish and process. c. Publish and Process (15 Minutes) During this phase of the Army Learning Model the instructor will solicit responses of the students reaction to the concrete experience. The students will reflect on their experience and knowledge of the topic and they will begin a reconciliation of where they are and, if successful, where they will be at lesson end. The critical portion of this part of the ELM process is to force the students to reflect. As the instructor you can achieve this by asking a series of thought influencing questions, for example: How did the video help your comprehension of the basic usage of DDS? What DDS functions are you most familiar with? What was your reaction to the process of opening a business day? How does your experiences relate to this video? Having the students think critically is the ultimate goal of publish and process. Force the students to explain their answers; meaning, how and why did they derive at the solution to the questions. As the instructor, you should be also looking for responses that will help the students transition from publish and process to generalize new information. During this process, remind the students of lesson objectives as they transition from publish and process into generalize new information.

4 What is Disbursing? Concept: All Deputy Disbursing Officers (DDOs) are agents of the Treasury. Each DO is accountable to the Treasury for the cash items (including receivables) in his or her possession. The Statement of Accountability (SF 1219) is the DDO’s official monthly recording and reporting of their accountability to the Treasury. DDOs maintain their daily accountability on the Daily Statement of Accountability (DD Form 2657). This form is similar and subsidiary to the SF DDOs report disbursement and collection transactions on both the DD Form 2657 and the SF 1219, with collections reported as net of disbursements on the SF 1219. d. Generalize New Information (680 minutes) Disbursing is the act of distributing funds from a specific account. A Disbursing Section makes payments (currency, electronic funds transfer (EFT), checks) on properly prepared and certified vouchers, receives collections, receives and controls currencies, maintains accountable records, cashes negotiable instruments, manages established LDAs, makes foreign currency conversions, determines the need for currency, and its replenishment. Disbursing is also defined as an operation that pays out expenditures, processes collections and reimbursements, and provides exchanges of government funds.

5 Disbursing Personnel Disbursing Officer (DO) – is an individual acting under formal appointment that is accountable as the account (DSSN) holder. All transactions are completed under the account holder. (SF 1219) Deputy Disbursing Officer (DDO) – is an individual acting under formal appointment to perform any duty relating to public funds in the name of and for the account of the DO. Maintains the central location of the account holder’s vault, prepares the account holder’s end of month reports. Responsible for reporting any abnormality within the DSSN. (DD Form 2657) Disbursing Agent (DA) – is an individual acting under formal appointment to perform any duty relating to public funds in the name of and for the account of the DO. (DD Form 2665) Disbursing Manager (DM) – Certifying Official (CO) – is an individual under formal appointment by an external official outside of disbursing to certify that payments are proper and just. Cashier – is an individual designated by the DO to perform disbursements, collections, and accounting responsibilities. (DD Form 2665) Paying Agent (PA) – is an individual acting under formal appointment to perform any duty relating to public funds in the name of and for the account of the DO. (SF 44) d. Generalize New Information (680 minutes); cont. Each person within a disbursing operation has a specific role with duties guided by regulatory management. All individuals assigned to a disbursing section or are linked to the section are officially appointed and terminated as agents of the government on a DD Form 577 card (signature card). The Disbursing Officer holds ultimate accountability for public funds & vouchers within his or her DSSN. Only those properly designated to an accountable position may regularly receive and maintain custody of public funds. Though the SF 1219 is ultimately the Disbursing Officer’s responsibility to prepare and forward to DFAS Monthly, quite often this duty is fulfilled by the Deputy Disbursing Officer.

6 Disbursing Officer (DO) Deputy Disbursing Officer (DDO)
Disbursing Personnel Disbursing Officer (DO) Deputy Disbursing Officer (DDO) Disbursing Manager/ Certifier Disbursing Agent (DA) Disbursing Agent (DA) Disbursing Agent (DA) Certifier Certifier Certifier Cashiers Cashiers Cashiers Cashiers Cashiers Cashiers Cashiers This slide is to support the previous slide. Paying Agent (PA) Paying Agent (PA) Paying Agent (PA) Paying Agent (PA) 6

7 Deployable Disbursing System (DDS)
Windows based, automated disbursing system based on the DoD FMR, Volume 5. Developed for use in tactical and OCONUS operations; now stateside as well. Data is front loaded at the source; designed for single source input from the point of origin to the accounting system and to the accountability reports. Can be operated as a stand alone computer, or over a network. Remote sites can be operated and integrated with the main site by the use of disks, WSFTP, , or AKO Knowledge Center. Has Multiple Interfaces (PCC, ECC, CAPS, ITS, DJMS/DMO, STANFINS). It is NOT an Excel Spreadsheet or Access Program. Myth: Unforgiving. d. Generalize New Information (680 minutes); cont. DDS streamlines the funding process and provides proper accountability and control for US government funds. DDS is an extremely useful tool that with correct training provides prodigious benefits as, reducing the governments green foot print, eliminating fraud/ abuse, and also affords disbursing efficiency and oversight. 7

8 Disbursing Office Sites
Remote Detachment DA HUB Cashiers Forms/Reports DFAS-Rome (STANFINS) ITS CAPS ECC Systems Outside DDS RFT DDO FMST Missions HUB d. Generalize New Information (680 minutes); cont. The disbursing section can be divided into remote cells and FMST related responsibilities. There will always be a main site, however, each additional site will be based on mission related needs to fit the required supporting tasks of each command. Disbursing Manager/ Certifier RFT Main Site DO/ DDO DMO PCC Accounting Cell Clearing Cell 8

9 Disbursing/ DDS Sites DDS/Disbursing Sites
MAIN SITE – The DO and DDO is located at the main site. All funds in are centralized under each DSSN. FOB Liberty, Iraq Bagram, Afghanistan REMOTE SITE – The DA is located at the remote site. The DA is assigned a portion of the DO funds. Kirkurk, Iraq Kabul, Afghanistan FMST/STAND-ALONE – A cashier is advanced funds as part of a team on behalf of a DDO/DA and is away from the main or remote site. The team is mobile and can go anywhere to provide service to the Soldiers on the battlefield. CLIENT – A system that has been set-up to map into another computer’s database (DDO or DA). This system is normally used by a cashier when conducting normal day-to-day operations. d. Generalize New Information (680 minutes); cont. The Deployable Disbursing System Sites have a specific purpose. Under appointment by the Disbursing Officer, the Deputy Disbursing Officer will establish a main site. In creating this main site the DDO will, create users, create a vault based solely on cash on hand and written funding authority, upload the APC file (from DFAS), input assigned voucher series, and etc. The remote site is created for the Disbursing Agent (DA) to perform similar functions as the DDO, but, the DA is located away from the main site. The remote site must be created with the same procedures as the main site. The remote site is created from the main site and is transferred via compact disk. FMST/ Stand Alone sites provide great flexibility. These sites allow FMST teams to service austere areas efficiently and with minimal waste. Though this can be done by the DDO, these sites are created by and are managed by primarily the Disbursing Agent.

10 Supporting Financial Systems
Other financial systems used within the disbursing: Transaction Reporting System (TRS) Replacement for Cashlink II; effective 01 January 2013 International Treasury Services (ITS.gov) OTC Channel Application (OTCnet) Replacement for Paper Check Conversion; effective 01 January 2013 (PCC OTC) Eagle Cash Card (ECC) d. Generalize New Information (680 minutes); cont. Disbursing utilizes additional systems to support DDS with funding efficiency & control. The Transaction Reporting System affords the DDO & DA the ability to verify with the US Treasury/ FRB deposit tickets electronically against the deposit tickets that are required to be kept locally. The International Treasury Service is used in the Commercial Vendor Services section of disbursing. The system enables processing of international direct deposit payments to vendors for various contract payments. The OTC Channel Application provides the same efficiency and flexibility as PCC-OTC; however, it provides more control for security managers. The base functionality of OTCnet inhibits electronic scanning of check deposits directly to the US Treasury. The Eagle Cash Card commonly referred to as a stored value card, improves convenience for Soldiers and reduces currency on the battlefield. The program allows service members the flexibility to load & unload funds at a kiosk or at the local disbursing office. 10

11 Deputy Disbursing Officer Functions
Conduct Central Funding Requirements Safeguard Public Funds Enter Vault Transactions Verify the Daily Agent Accountability Summary (DD Form 2665) Prepare the Daily Statement of Accountability (DD Form 2657) d. Generalize New Information (680 minutes); cont. There are 8 primary functions that a DDO must be able to perform. The majority of these functions must be performed on a daily basis. Progression through this lesson will identify which functions are performed on a daily basis, monthly and out of necessity/ need. Prepare the Statement of Accountability (SF 1219) Finalize Check Write Transactions Process a Loss of Funds

12 Conduct Central Funding Requirements
Determine Currency Requirements Establish a Procurement System Establish a Distribution System Receiving Functions d. Generalize New Information (680 minutes); cont. Determine Currency Requirements Determine the types of currency necessary U.S. currency is not always accepted in the country of operation An alternative foreign currency may be needed if the citizens of the country in which the operation is taking place do not accept their own currency Determine the amounts of each currency necessary With more units in the AO, the currency requirements will be larger Support units need larger amounts of foreign currency for local purchases compared to combat units Establish a Procurement System Obtain funds from the Central Funding If this is not possible, obtain funds from the closest Financial Institution Choose certified mail or couriers as the preferred methods of delivery Establish a Distribution System Receive Functions All mutilated or contaminated currency must go through the Federal Reserve Bank for proper disposition Procurement sources (e.g., Paying Agents) must turn-in all funds when operations cease 12

13 Safeguard Public Funds
Ensure the commander's responsibilities for safeguarding funds and related documents are 100 percent fulfilled Ensure the Disbursing Officer's (DO) responsibilities for safeguarding funds and related documents are 100 percent fulfilled Ensure the Intrusion Detection System (IDS) is properly used Ensure proper storage containers are used d. Generalize New Information (680 minutes); cont. Ensure the commander's responsibilities for safeguarding funds and related documents are 100 percent fulfilled Ensure every individual entrusted with public funds is provided an adequate secure facility for the exclusive use of storing those funds Develop a security program, in the form of a Commander's policy letter, which provides adequate protection for the maximum amount of funds that will be on hand at any given time Ensure personnel protection is included in the security program The program must include a requirement to test security equipment for proper operation semiannually Ensure armed guards are made available to escort government funds to and from the disbursing office when the funds are being transported Ensure the facilities and funds have adequate fire protection Ensure the Disbursing Officer's (DO) responsibilities for safeguarding funds and related documents are 100 percent fulfilled The DO is pecuniary liable for any loss of government funds. This includes the possibility of being jointly or singularly liable for any funds lost by any appointed or assigned personnel (i.e., deputy DO, agent, or cashier) The DO must ensure all personnel are aware of their responsibility to properly handle and protect government funds The DO must make a semiannual (at a minimum) personal inspection of office security measures to ensure that: Vaults and safes are accessible only to authorized personnel All excess cash is deposited promptly Windows and doors are barred and/or locked at all times after business hours Access to the working area is conspicuously marked "AUTHORIZED PERSONNEL ONLY" Transactions are being conducted from an enclosure constructed in a manner that provides a physical barrier to normal traffic and a minimum of interference from other activities and personnel in the office Security devices for the check signing machines, meters, and signature plates are kept in the custody of the DO or authorized deputy at all times Adequate controls exist for the receipt, holding, and final distribution of all undelivered and returned checks An affidavit from each deputy, agent, and cashier attesting to the receipt of written and oral instructions regarding the proper care and handling of cash and accountable documents is on file All funds, blank U.S. treasury checks and bonds, blank depositary checks, and other accountable items are kept in containers that meet the minimum security standards required All fund containers on rollers or weighing less than 750 pounds are stored in a vault or secured in such a way to prevent movement The combinations of all vaults, safes, and fund containers are changed at least once every six months and upon relief, transfer, separation, or discharge of the accountable individual A record of combination changes is kept inside each vault, safe, or container The combination dial to the vault, safe, or container is shielded to prevent the possibility of the combination being observed The name and phone number of the accountable individual is posted on the inside of the vault, safe, or container Keys to the work space or disbursing office are strictly controlled All security equipment is tested at least semiannually for proper operation and a record of the tests maintained The servicing Defense Finance and Accounting Service (DFAS) center is informed of any request for adequate safeguarding facilities that has been denied The commander is advised of any security shortfalls or breaches Ensure the Intrusion Detection System (IDS) is properly used The IDS is used to provide maximum protection of government resources The IDS deters unauthorized entry into the disbursing area There are three levels of protection: penetration, motion, and point detection For the best protection, the area must be equipped with at least two levels of protection The existence of the IDS must be well publicized in order for it to act as a deterrent IDS monitors must be trained to understand the system they are monitoring to include its operation and fault isolation Ensure proper storage containers are used Currency and negotiable instruments must be stored in containers with the following minimum requirements (based upon the value of the funds): Under $7,500.00, the commander determines the container requirement Between $7, and $49,999.99, the funds may be stored in any security container that— Carries a class 1 or 5 General Services Administration (GSA) security rating Or is a burglary resistant safe carrying at least an Underwriters' Laboratories' (UL) classification of Tool Resistant Safe, TL-15 (e.g., will resist forced entry for 15 minutes) Has a Group 1R combination lock Over $50, the funds must be stored in a burglary resistant safe or vault that: Carries at least an UL classification of Tool Resistant Safe, TL-30 (e.g., will resist forced entry for 30 minutes) and has a Group 1R combination lock All vouchers, ledgers, and other disbursing related records may be stored in any container authorized for funds in excess of $7, as described above 13

14 Accessing the Deployable Disbursing System (DDS), 1 of 3
d. Generalize New Information (680 minutes); cont. Instructor Note: Students should be logged into DDS and following along in the system as you instruct. This lesson should be an ongoing practical exercise. Double click the DDS icon found on your desktop. If there is not an icon on the desktop click on the start menu; select all programs, highlight the DDS folder, and click the DDS application icon. Click the ACCEPT button on the For Official Use Only DoD Warning Screen.

15 Accessing the Deployable Disbursing System (DDS), 2 of 3
d. Generalize New Information (680 minutes); cont. Enter your three letter User ID; XXX, press the TAB key, the Site ID will auto fill. (User ID’s are created by the DA or DDO) The password IS case sensitive. When a user logs into DDS for the first time, the user must enter the DDS Default Password Login = DA1 Default Password= new$1userNEW$1USER (EXAMPLE) Login = C01 – C40 Default Password= NEW$1USERnew$1user (EXAMPLE) Click on the OK button Selecting “Cancel” will lead you out of the Login process. Selecting “OK” will display the “Read Common Access Card” screen.

16 Accessing the Deployable Disbursing System (DDS); CAC Login, 3 of 3
If “ok” was selected. Select appropriate CAC reader (ensure CAC is inserted). Enter PIN. Select “OK”. The “Change Password” screen will display. d. Generalize New Information (680 minutes); cont. Change Password: If this is the first time you are logging into DDS, you will need to change your password before continuing. A WARNING message will appear stating “If Password is not changed now, this account will be SUSPENDED. Please enter a new password.” The system will prompt you to change your password. Click OK. Enter the new password of Disbursing$1234. The password IS case sensitive. Passwords should be reset as follows: Login = DA New Password = Disbursing$1234 (EXAMPLE) Login = C01 – C40 New Password = Disbursing$1234 (EXAMPLE) Enter your password a second time to confirm it. Click on the OK button. NOTE: Passwords are case sensitive and must be characters and must contain at least one uppercase character, at least one lower case character, at least one special character of Additionally, CAC association is not required and should be reserved for use at the student’s operational unit. Non-usage of CAC access does require system admin approval on each login however. Password must be characters. Default Password for new users: NEW$1USERnew$1user **Must not contain profanity

17 Enter Vault Transactions
Verify system information on the Master File Maintenance Menu as required Initiate the disbursing business day Set vault beginning balances Set cashier's beginning balances if applicable Identify transactions as to type of input required Record vault transactions as required Record check transactions as required Record cash transactions as required Record agent transactions as required Record local (limited) depository transactions as required Complete day-end vault processing as required Complete month-end processing as required d. Generalize New Information (680 minutes); cont. Verify system information on the Master File Maintenance Menu as required Initiate the disbursing business day Set vault beginning balances Set cashier's beginning balances if applicable Identify transactions as to type of input required Record vault transactions as required Verify the amount(s) Enter on screen Record check transactions as required Record cash transactions as required Record agent transactions as required Record local (limited) depository transactions as required Complete day-end vault processing as required Enter cash inventory amounts Print cash disbursement and collection register Print the vault ledger(s) Print the Daily Statement of Accountability (DD Form 2657) Complete month-end processing as required Reset the vault ledger(s) Reset the year-to-date (YTD) and month-to-date (MTD) accumulators Create the monthly cash transaction files Print the Statement of Accountability (SF 1219) 17

18 Initiate the Disbursing Business Day
If business day will be the last one of the accounting period, the “Last Business Day” block must be checked. If the block is not checked, the DDO will have the opportunity to select the block when completing the final DD Form 2657. d. Generalize New Information (680 minutes); cont. Initiate the disbursing business day If the DDO is opening a business day for the first time, then “A” should be selected. Characters A-Z are available for selection. This feature allows the DDO to open multiple business days on the same calendar day to add forgotten negotiable instruments, deposit tickets, and etc. If the business day you are opening is the final and you are fairly certain of it, select the block that states “Last Business Day of Accounting Period”.

19 Set Daily Exchange Rate
Enter the day’s FC exchange rates here and they will appear in the grid below. d. Generalize New Information (680 minutes); cont. The daily exchange rate typically is distributed from theater central funding. Enter the appropriate rate and select save. Accommodation rate is used to calculate FC amounts on accountability reports, vouchers or outgoing exchange transactions. Prevailing (a.k.a reconversion) rate is used to calculate FC purchases (e.g., when a cashier receives foreign currency in exchange for US currency). Official rate is used to calculate the U.S. dollar value of Limited Depositary Accounts (LDAs) and checks written from LDAs. Average rate is used when the disbursing office uses the same exchange rate for all foreign currency transactions. Weekly rate utilized by FRB-NY for foreign currency ITS.gov payments. Usually not the same rate as any of the previous rates. Daily rates must be input and saved for all Currency codes (if applicable)

20 Advisory DDS Main Menu Screen
d. Generalize New Information (680 minutes); cont. To avoid system conflicts and potential errors, return to the main screen after each transaction by clicking the red door. MAIN MENU SCREEN: User MUST return to this screen after every transaction.

21 DDS Function Keys Print Move To First Page Search Add New Record
Edit Record Data Query Page forward Create Detail Record d. Generalize New Information (680 minutes); cont. Tool Bar: At the top of every DDS screen is a tool bar that allows the user to do certain functions. These functions are represented by symbols. The meanings of the symbols are: Green Plus Sign – Add a new record Pencil – Edit a record Red X – Close Previewer. (Previewer allows you to view a document, i.e. a SF44 that has been completed in the system) Circle / - Delete Fields Blue Floppy Disc – Save data Printer – Print pages Barrel/Question Mark – Query Data Barrel/Graph – Execute query Barrel / X – Exit Query Left double arrow – Move to first page Left solid arrow – Page back Right solid arrow – Page forward Right double arrow – Move to last page Flashlight – Search Red arrow – Create detailed record Red X lined through – Delete detailed record; (Use this when you create a line for data that is not needed. i.e. when you tab too far and add an extra accounting line) Red Door – Exit function (form); referred to as, “Red Door Out” Question Mark – Help screen Close Previewer/ Delete Record Execute Query Page back Delete Detail Record Cancel Fields Exit/Cancel Query Move To Last Page Exit/ “Red Door Out” Save Help

22 Set Vault Beginning Balances, 1 of 3
d. Generalize New Information (680 minutes); cont. The Deputy Disbursing Officer can view all denominations and currency types by accessing the vault menu.

23 Set Vault Beginning Balances, 2 of 3
Vault Info (Vault Ledger) Allows users with “Maintains Vault” or “System Admin” privileges to view the denominational breakdown of U.S. and Foreign Currency (FC) in the vault. d. Generalize New Information (680 minutes); cont. The Deputy Disbursing Officer can view all denominations and currency types by accessing the vault menu.

24 Set Vault Beginning Balances, 3 of 3
Agent Info Lists all agents with funds outstanding and their balances as of the last DD Form 1081. d. Generalize New Information (680 minutes); cont. The Deputy Disbursing Officer can also view all denominations and currency types of all of his or her agents by accessing the agent info menu.

25 Record Check/ Cash Transactions
Cash Received From Bank Allows users to process cash received from bank into the accountability based on a previously prepared check, EFT, or cash. Exchange/fix denominations within the vault. AAFES/ Postal d. Generalize New Information (680 minutes); cont. The Deputy Disbursing Officer will receive funding primarily from central funding in the form of cash; however, DDO’s will receive funding from the US Treasury in the form of a check. In certain circumstances the DDO will also receive refunds from DFAS in the form of a check. During cash exchanges the DDO will need means to add funds received from the exchange. The “Vault”, “Cash Received from Bank” menu provides the DDO the ability to increase his or her accountability and make denomination adjustments.

26 Record Agent Transactions, 1 of 5
Reports Menu d. Generalize New Information (680 minutes); cont. If an agent is being funded for the first time or the agent requires an increase in cash, the DDO/ DA would “Advance” the agent currency in US dollars and/ or foreign currency.

27 Record Agent Transactions, 2 of 5
Advance an Agent **Ensure the agent has already been created Reports DD 1081 Select the agent to be advanced (Disbursing Agent/ Cashier/ Paying Agent) d. Generalize New Information (680 minutes); cont. An agent is advanced funds via a DD Form The DD Form 1081 provides balances in US currency, foreign currency, negotiable instruments, military payments, collections, SVC sales, and etc.

28 Record Agent Transactions, 3 of 5
Once the user ID has been selected, their name and advance will automatically populate Advance an Agent d. Generalize New Information (680 minutes); cont. The agent must be advance by denominating the currency in the vault feature of the DD Form 1081. Select the currency to advance. (block 2 – US/ block 3 – FC) Once selected, another window will appear. Click the small vault to denominate from the DDO’s vault.

29 Record Agent Transactions, 4 of 5
Advance an Agent The DDO will denominate the currency advanced. Once denomination is complete, select “ok.” d. Generalize New Information (680 minutes); cont. This function is forgiving, should the DDO/ DA commit an error the DDO/ DA would need only to reselect the vault again and make necessary changes. Once selected, a window will appear stating the amount pulled from the DDOs vault. Select “ok.”

30 Record Agent Transactions, 5 of 5
Advance an Agent Amount advance will now populate the DD Form 1081. Click block 12 to recalculate the columns. Block 12 will now update with the total amount advanced to the agent. d. Generalize New Information (680 minutes); cont. After an agent has expended all of their funds and/ or is in need of an increase, the DDO/ DA would use this procedure to increase the agent’s accountability.

31 Record Agent Transactions, 1 of 6
Clear an Agent d. Generalize New Information (680 minutes); cont. At the conclusion of the agent’s business day, the agent must return unused funds, negotiable instruments, and any other business depending on what form of agent they are.

32 Record Agent Transactions, 2 of 6
Clear an Agent d. Generalize New Information (680 minutes); cont. After confirming the incoming DD Form 1081 returned funds must be denominated back into the DDO/ DA’s vault.

33 Record Agent Transactions, 3 of 6
Clear an Agent ***Verify that all negotiable instruments for the day are showing. Click on OK. Line 7c3 – Checks (Manual or OTCNet) d. Generalize New Information (680 minutes); cont. Verify the negotiable instruments against the agent’s batch list.

34 Record Agent Transactions, 4 of 6
Clear an Agent d. Generalize New Information (680 minutes); cont. Print two copies of the DD Form 1081; one is for the agent and one is for the DDO/ DA’s records.

35 Record Agent Transactions, 5 of 6
Clear an Agent ***The cashier should NEVER finalize. The DDO should always finalize for the agent. Agent DD Form 2665 d. Generalize New Information (680 minutes); cont. The agent can finalize their DD Form 2665; however, this is not good practice. The DDO/ DA should finalize the form for the agent after carefully reviewing the agent’s entire close of business documents.

36 Record Agent Transactions, 6 of 6
Clear an Agent Agent DD Form 2665 d. Generalize New Information (680 minutes); cont. Use the vault icon to list cash items remaining that will not be returned.

37 Record Local (Limited) Depository Transactions, 1 of 4
Establish an LDA within DDS System Site Currency Configuration d. Generalize New Information (680 minutes); cont. DOs outside the United States are authorized to maintain official limited depositary checking accounts (LDAs) in foreign currency with banks which have been designated by the Treasury as "Depositaries of Public Moneys of the United States." LDAs in U.S. dollars shall not be established unless specific authority is first obtained LDAs shall be established in the name of the activity to which the DO is assigned Authority to sign checks drawn on the LDA shall be limited to the DO and such other deputies or agents that the DO may appoint

38 Record Local (Limited) Depository Transactions, 2 of 4
Establish an LDA within DDS Note** Since the LDA is set-up based on an existing currency, all entries should match except for the currency code, transaction type (check) and printed by (other). d. Generalize New Information (680 minutes); cont.

39 Record Local (Limited) Depository Transactions, 3 of 4
Establish an LDA within DDS Note** The exchange rate should be the same as the currency the LDA was built on. Note** The denominations will be set-up the same as the currency the LDA was built on. d. Generalize New Information (680 minutes); cont.

40 Record Local (Limited) Depository Transactions, 4 of 4
Establish an LDA within DDS Note** The banking information should be exactly the same information as listed on the bank statement. d. Generalize New Information (680 minutes); cont. The last action will be to save the LDA information.

41 Deposit Funds to DDO’s LDA
Record Local (Limited) Depository Transactions, 1 of 11 Deposit Funds to DDO’s LDA The DDO will input an EFT for cash. The DDO will select “institution” and put the name of the organization with address. The amount of the EFT will be for the US Dollar amount to be sent through ITS.gov at the “spot rate.” The Routing Number, Account Number, and Account Type do not matter at this time as the interface file for LDA funding does not work and will not be used. d. Generalize New Information (680 minutes); cont.

42 Deposit Funds to DDO’s LDA
Record Local (Limited) Depository Transactions, 2 of 11 Deposit Funds to DDO’s LDA d. Generalize New Information (680 minutes); cont.

43 Deposit Funds to DDO’s LDA
Record Local (Limited) Depository Transactions, 3 of 11 Deposit Funds to DDO’s LDA d. Generalize New Information (680 minutes); cont.

44 Deposit Funds to DDO’s LDA
Record Local (Limited) Depository Transactions, 4 of 11 Deposit Funds to DDO’s LDA d. Generalize New Information (680 minutes); cont.

45 Deposit Funds to DDO’s LDA
Record Local (Limited) Depository Transactions, 5 of 11 Deposit Funds to DDO’s LDA d. Generalize New Information (680 minutes); cont.

46 Deposit Funds to DDO’s LDA
Record Local (Limited) Depository Transactions, 6 of 11 Deposit Funds to DDO’s LDA d. Generalize New Information (680 minutes); cont.

47 Deposit Funds to DDO’s LDA
Record Local (Limited) Depository Transactions, 7 of 11 Deposit Funds to DDO’s LDA d. Generalize New Information (680 minutes); cont.

48 Deposit Funds to DDO’s LDA
Record Local (Limited) Depository Transactions, 8 of 11 Deposit Funds to DDO’s LDA d. Generalize New Information (680 minutes); cont.

49 Deposit Funds to DDO’s LDA
Record Local (Limited) Depository Transactions, 9 of 11 Deposit Funds to DDO’s LDA d. Generalize New Information (680 minutes); cont.

50 Deposit Funds to DDO’s LDA
Record Local (Limited) Depository Transactions, 10 of 11 Deposit Funds to DDO’s LDA d. Generalize New Information (680 minutes); cont.

51 Deposit Funds To DDO’s LDA
Record Local (Limited) Depository Transactions, 11 of 11 Deposit Funds To DDO’s LDA d. Generalize New Information (680 minutes); cont.

52 Cash Withdrawal From an LDA
Record Local (Limited) Depository Transactions, 1 of 2 Cash Withdrawal From an LDA **Note - For local withdrawal’s only. ** When needing local currency from the bank, the DDO will select LDA Cash Withdrawal from the LDA. The DDO will select the LDA account, and then the currency actually on hand. d. Generalize New Information (680 minutes); cont.

53 Record Local (Limited) Depository Transactions, 2 of 2
Cash Withdrawal From an LDA d. Generalize New Information (680 minutes); cont.

54 Advance Funds to Disbursing Agent’s LDA
Record Local (Limited) Depository Transactions, 1 of 2 Advance Funds to Disbursing Agent’s LDA DDO will contact the local bank and have funds transferred from their LDA to the DA’s LDA. The DDO will conduct an LDA Cash Withdrawal in DDS. The withdrawal will be from the LDA, and the deposit will be the LDA currency. The DDO will then advance the DA the LDA withdrawal. The DA will accept the advance and then create a deposit ticket to the LD Account. d. Generalize New Information (680 minutes); cont. STEP 4 STEP 5 STEP 1 STEP 2 STEP 3 STEP 7 STEP 6 STEP 8

55 Record Local (Limited) Depository Transactions, 2 o 2
Advance Funds to Disbursing Agent’s LDA d. Generalize New Information (680 minutes); cont.

56 Record Local (Limited) Depository Transactions 1 of 3
Post A Payment to an LDA STEP 8 STEP 9 STEP 1 STEP 2 STEP 3 STEP 4 STEP 6 STEP 5 d. Generalize New Information (680 minutes); cont. STEP 7 STEP 10

57 Record Local (Limited) Depository Transactions 2 of 3
Post A Payment to an LDA Once the payment has been entered, the DDO must wait for confirmation from the bank Once confirmation is received from the bank that the transfer has been made, the DDO will select the payment and process the voucher STEP 1 STEP 2 d. Generalize New Information (680 minutes); cont. STEP 3

58 Record Local (Limited) Depository Transactions, 3 of 3
Post A Payment to an LDA Once the payment has been processed, the DDO will assign a “check number” to the payment for tracking purposes **The bank may assign a number to each transfer, the DDO will then use that number STEP 4 STEP 4a STEP 7 STEP 5 d. Generalize New Information (680 minutes); cont. STEP 6

59 Verify the Daily Agent Accountability Summary (DD Form 2665)
Verify item 1 is the business date for which the (DD Form 2665) is prepared Verify Section I - Summary of Daily Accountability Transactions Verify Section II - Distribution of Agent Accountability Verify Section III - Location of Cash/Negotiable Instruments Verify the total of line 37 by adding the amounts of columns c through g together. Ensure this total equals the total achieved by adding lines 17 through 22, column e, together Verify item 2 is the name of the Agent for whose accountability the DD Form 2665 is prepared Verify item 3 is the correct address (duty location) of the Agent named in item 2 Verify item 4 is the signature of the Agent for whose accountability the DD Form 2665 is prepared d. Generalize New Information (680 minutes); cont. Instructor Note: The DD Form 2665 is a permanent record and must be either typed or printed with indelible ink. Verify the Daily Agent Accountability Summary (DD Form 2665) Verify item 1 is the business date for which the DD Form 2665 is prepared 59

60 Verify the Daily Agent Accountability Summary (DD Form 2665)
***The cashier should NEVER finalize. The DA should finalize for the cashier. d. Generalize New Information (680 minutes); cont. Verify Section I - Summary of Daily Accountability Transactions; summarizes transactions effecting cash accountability since last turn-in to the principle Ensure the amount on line 1, in column c, is the same as the amount on line 15, in column c, of the DD Form 2665 from the previous business day Ensure the amount on line 1, in column d, is the same as the amount on line 15, in column d, of the DD Form 2665 prepared at the time of the last return to the principal Verify the amounts on lines 2 through 7, in column c, match their applicable documents. Ensure the amount in column d is the sum of the amount in column c and the amount in column d from the previous business day. If this is the first form prepared after a return to principal, columns c and d are the same amount Ensure line 2 includes, in the blocks provided, the amount of cash, prepositioned checks, and other advances Ensure line 4 includes, in the blocks provided, the amount of vouchered and other Treasury Check issues Ensure the amount on line 8, in columns c and d, is the sum of lines 2 through 7 Ensure the amount on line 9, in columns c and d, is the sum of lines 1 and 8 Verify the amounts on lines 10 through 12, in column c, match their applicable documents. Ensure the amount in column d is the sum of the amount in column c and the amount in column d from the previous business day. If this is the first form prepared after a return to the principal, columns c and d are the same amount Ensure the amount on line 15, in columns c and d, is the amount achieved by subtracting line 14 from line 9 Verify Section II - Distribution of Agent Accountability Ensure the amounts on lines 16 through 31, in columns b and c, is the amount of all cash, checks, vouchers, losses of funds, and other negotiable items on hand Ensure the amount on line 32, in column c, is the total achieved by adding lines 16 through 31 Ensure the amount on lines 16 through 31, in column d, is the amount of all cash, checks, vouchers, loss of funds, and other negotiable items returned to the principal Ensure the amount on line 32, in column d, is the total achieved by adding lines 16 through 31. This amount must equal the amount on line 13 in column c Ensure the amount on lines 16 through 31, in column e, is the total achieved by subtracting the amount in column d from the amount in column c for each line Ensure the amount on line 32, in column e, is the total achieved by adding lines 16 through 31. This total must equal the total entered on line 15 in column c If line 32, column e, is less than line 15, column c, a loss of funds must be recorded. (Go to performance step g) If line 32, column e, is greater than line 15, column c, an overage of funds must be recorded. (Go to performance step h) Verify a loss of funds is recorded, if required Ensure line 29, column c, is increased by the amount of the loss of funds. Ensure columns d and e are adjusted accordingly Ensure line 32, columns c, d and e, is adjusted by recomputing the columnar totals Ensure line 13, column b, is increased by the amount of the loss of funds. Ensure columns c and d are adjusted accordingly Ensure line 14, columns c and d, is adjusted by recomputing the sum of lines 10 through 13 Ensure line 15, columns c and d, is adjusted by recomputing the subtraction of line 14 from line 9 Verify an overage of funds is recorded, if required Ensure line 3, column c, is adjusted to include the amount of the overage of funds. Ensure column d is adjusted accordingly Ensure line 8, columns c and d, is adjusted by recomputing the total of lines 2 through 7 Ensure line 9, columns c and d, is adjusted by recomputing the sum of lines 1 and 8 Ensure the total entered on line 32, column e, is equal to the total entered on line 15, column c Verify Section III - Location of Cash/Negotiable Instruments Ensure lines 33 through 36 include, in the appropriate columns, the location and value of all accountable items Ensure line 37, columns c through g, is the total achieved by adding lines 33 through 36 Verify the total of line 37 by adding the amounts of columns c through g together. Ensure this total equals the total achieved by adding lines 17 through 22, column e, together Ensure line 38 is annotated with each Deposit Ticket (SF 215) number and amount used since the last return to the principal Ensure line 39 is annotated with the voucher numbers of all paid vouchers on hand at the close of business. Ensure disbursement voucher numbers not used, duplicated, and voided are annotated in the spaces provided Ensure line 40 is annotated with the voucher numbers of all collection vouchers on hand at close of the business. Ensure collection voucher numbers not used, duplicated, and voided are annotated in the spaces provided Ensure line 41 is annotated with the applicable disbursement and collection voucher numbers returned by the DO for correction Ensure line 42 is annotated with each series of blank checks on hand, to include control checks Ensure line 43 contains any remarks the principal deems necessary. If the principal has no preference, this line is completed at the Agent's discretion Verify item 2 is the name of the Agent for whose accountability the DD Form 2665 is prepared Verify item 3 is the correct address (duty location) of the Agent named in item 2 Verify item 4 is the signature of the Agent for whose accountability the DD Form 2665 is prepared

61 Prepare the Daily Statement of Accountability (DD Form 2657)
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 d. Generalize New Information (680 minutes); cont. Review the collective items DDO’s must be knowledgeable of in reference to the DD Form 2657. 61

62 Prepare the Daily Statement of Accountability (DD Form 2657), 1 of 9
Finalize DD Form 2657 A “Rounding Error” window will appear under two different circumstances: To let the user know that a rounding error occurred and has been posted to the DD Form 2657. To let the user know that a rounding error exists, and give the user the option of posting now. A rounding discrepancy will be accounted for on either DD Form 1131 (up) or SF 1034 (down). If the user wants to process the rounding error or the FC gain/loss, the user would select the “generate vouchers” button. d. Generalize New Information (680 minutes); cont. Periodically an SF 1034 (Payment Voucher) or DD 1131 (Collection Voucher) is required to be processed in order to balance and account for funds lost or gained due to exchange rate/ currency conversion fluctuations.

63 Prepare the Daily Statement of Accountability (DD Form 2657), 2 of 9
Finalize DD Form 2657 If the user wants to process the FC gain/loss, the user would select the “generate vouchers” button. d. Generalize New Information (680 minutes); cont. Periodically an SF 1034 (Payment Voucher) or DD 1131 (Collection Voucher) is required to be processed in order to balance and account for funds lost or gained due to exchange rate/ currency conversion fluctuations.

64 Prepare the Daily Statement of Accountability (DD Form 2657), 3 of 9
Finalize DD Form 2657 Block 1 – DSSN Block 2 - Date Line 1.0c – Beginning Accountability. Line 1.0d – Month-To-Date Accountability. Line 2.1Ac – Treasury Check (TC) payments. Line 2.1Bc – TCs issued – All Others. $ amount from Lines 2.1Ac and 2.1Bc must equal total on TC Register for the day. Line 2.37c – Transfers from other DOs. (Funding mission/$ turn-in) Must receive a copy of the other DO/DDOs DD Form 2657 for verification. Line 2.9c – Total Accountability Increases for the day/month. d. Generalize New Information (680 minutes); cont. Enter in item 1 the Disbursing Officer's (DO) Disbursing Station Symbol Number (DSSN) (system generated) Enter in item 2 the date for which the DD Form 2657 is being prepared (system generated) Prepare Section I - Transactions Affecting Accountability Enter on line 1.0, in the Today column, the amount on line 5.0, in the Today column, of the DD Form 2657 prepared for the previous business day. Enter in the Month-to-Date column the amount on line 5.00 of the SF 1219 prepared for the previous month Enter on lines 2.1A through 2.8, in the Today column, the applicable increases in accountability. Enter in the Month-to-Date column the sum of the Today column amount and the Month-to-Date column amount from the previous day's DD Form 2657 Enter on line 2.9, in both the Today and Month-to-Date columns, the sum of all increases in accountability by adding lines 2.1A through 2.8 Enter on line 3.0, in both the Today and Month-to-Date columns, the sum of lines 1.0 and 2.9

65 Prepare the Daily Statement of Accountability (DD Form 2657), 4 of 9
Finalize DD Form 2657 Line 4.1Ac – The total of all US$ payments. Line 4.1Bc – The total of all US$ CCV refunds. Line 4.1Cc – Total Net Disbursements. Line 4.1Ac minus Line 4.1Bc. Line 4.1Dc – The total of all US$ CCV receipts. Line 4.1Ec – The total of all US$ CCV reimbursements. Line 4.1Fc – Total Net Expenditures. Line 4.1Cc plus 4.1Dc plus 4.1Ec. (Line 4.1D and 4.1E are negative amounts in accountability.) d. Generalize New Information (680 minutes); cont. Enter on line 4.1A, in the Today column, the total gross disbursements before refunds and negative reimbursements Enter on line 4.1B, in the Today column, the total of refunds made on collection vouchers Enter on lines 4.1A and 4.1B, in the Month-to-Date column, the same amount as the Today column if the DD Form 2657 is being prepared for the first business day of the month. Otherwise, enter the sum of the Today column and the amount from the previous day's DD Form 2657 Month-to-Date column Enter on line 4.1C, in both the Today and Month-to-Date columns, the difference between line 4.1A and line 4.1B Enter on line 4.1D, in the Today column, the total of collections credited to Treasury miscellaneous receipt accounts Enter on line 4.1E, in the Today column, the total of collections classified as appropriation reimbursements less any negative reimbursements, whether from collection or disbursement vouchers Enter on lines 4.1D and 4.1E, in the Month-to-Date column, the same amount as the Today column if the DD Form 2657 is being prepared for the first business day of the month. Otherwise, enter the sum of the Today column and the amount from the previous day's DD Form 2657 Month-to-Date column Enter on line 4.1F, in both the Today and Month-to-Date columns, the difference between line 4.1C and the sum of lines 4.1D and 4.1E Verify the Month-to-Date total. The Month-to-Date total is correct if it equals the sum of the Today column total and the Month-to-Date column total from line 4.1F of the previous day's DD Form 2657

66 Prepare the Daily Statement of Accountability (DD Form 2657), 5 of 9
Finalize DD Form 2657 Line 4.2Ac – The total of all SF 215s minus all SF 5515s for returned checks (NSF). Line 4.2Bc – The total of all US$ EagleCash Loads and EFT payments. (Amount should appear as a negative amount.) Line 4.3c – Should be blank. Line 4.37c – Transfers to other DOs. (Funding mission/$ turn-in) Must receive a copy of the other DO/DDOs DD Form 2657 for verification. Line 4.9c – The total decrease in accountability. Line 5.0c – End of Day Accountability. d. Generalize New Information (680 minutes); cont. Enter on lines 4.2A through 4.37, in the Today column, the applicable decreases in accountability Enter on lines 4.2A and 4.37, in the Month-to-Date column, the same amount as the Today column if the DD Form 2657 is being prepared for the first business day of the month. Otherwise, enter the sum of the Today column and the amount from the previous day's DD Form 2657 Month-to-Date column Enter on line 4.9, in both the Today and Month-to-Date columns, the sum of lines 4.1F through 4.37 Enter on line 5.0, in both the Today and Month-to-Date columns, the difference between lines 2.9., 3.0 and 4.9 Verify the end of day accountability. The end-of-day accountability is correct if the amounts on line 5.0 in both the Today and Month-to-Day column are equal

67 Prepare the Daily Statement of Accountability (DD Form 2657), 6 of 9
Finalize DD Form 2657 Line 6.1c – Total of all increases to the LDA (Deposits, Interest, and rounding gains). Line 6.1d – Total of all decreases to the LDA (Checks written, service charges, and rounding losses). Line 6.2Ac – Total of all US currency on hand. Line 6.2Bc – Total of all FC currency on hand. Lines 6.2Ae and 6.2Be should be the total amount of cash on hand (should match the vault ledger). Line 6.3Ac – Should be blank. Line 6.3Bc – Any undeposited negotiable instruments (DA returned checks without Deposit Ticket). Line 6.3Bd – Checks that have been cleared with a deposit ticket. Line 6.4c – Should be blank. d. Generalize New Information (680 minutes); cont. Prepare Section II - Distribution of Accountability - Incumbent DO Complete Line 6.1, Designated Depositary Enter in column b the name and location of the Limited Depositary (LD) and the foreign currency unit, unless scheduling on the back or in an attachment Enter in column c the U.S. dollar equivalent amount of all Limited Depositary Account (LDA) deposits made during the business day Enter in column d the U.S. dollar equivalent total of LDA checks issued during the business day Enter in column e the amount computed by adding the column c amount to and deducting the column d amount from line 6.1, column e of the previous business day's DD Form 2657 Complete Line 6.2A, U.S. Currency/Coinage on Hand. NOTE: Include only U.S. currency and coins on hand in the disbursing office safe or vault, with deputies and agents, and with cashiers located in the disbursing office Enter in column c the amount of U.S. Currency and coinage on hand at the end of day which exceeds the amount of cash on hand from line 6.2A, column e, of the previous day's DD Form If an amount is entered in this column, leave column d blank Enter in column d the amount of U.S. Currency and coinage on hand at the end of the day which is less than the amount of cash on hand from line 6.2A, column e, of the previous day's DD Form If an amount is entered in this column, leave column c blank Enter in column e the amount computed by adding the column c amount to, or deducting the column d amount from, line 6.2A, column e of the previous day's DD Form 2657 Complete Line 6.2B, Foreign Currency and Coinage on Hand. NOTE: Include only foreign currency and coins on hand in the disbursing office safe or vault, with deputies and agents, and cashiers located in the disbursing office Enter in column b the foreign currency unit, unless scheduling on the back or in an attachment Enter in column c the U.S. dollar equivalent amount of foreign currency and coinage on hand at the end of day which exceeds the amount of foreign cash on hand from line 6.2B, column e, of the previous day's DD Form If an amount is entered in this column, leave column d blank Enter in column d the U.S. dollar equivalent amount of foreign currency and coinage on hand at the end of day which is less than the amount of foreign cash on hand from line 6.2B, column e, of the previous day's DD Form If an amount is entered in this column, leave column c blank Enter in column e the amount computed by adding the column c amount to, or deducting the column d amount from, line 6.2B, column e of the previous day's DD Form 2657 Complete Line 6.3A, Undeposited Collections – General Enter in column c the total amount of all Deposit Tickets (SF 215) prepared, dated, verified as to the items to be deposited, and removed from a deputy's, agent's, or cashier's possession, but still on hand (not yet mailed or presented to the bank) at the close of the business day Enter in column d the amount of all Deposit Tickets presented or mailed to the bank that were recorded on line 6.3A, column c of the DD Form 2657 for the previous business day Enter in column e the amount computed by adding the column c amount to, and deducting the column d amount from, line 6.3A, column e of the previous day's DD Form 2657 Complete Line 6.3B, Other Undeposited Instruments on Hand Enter in column c the amount of negotiable instruments that were not deposited Enter in column d the amount of negotiable instruments (once deposited) previously entered in column c Enter in column e the amount computed by adding column c to, and deducting column d from, line 6.3B, line e of the previous day's DD Form 2657 Complete Line 6.4, Custody or Contingency Cash Enter in column c the amount of custody or contingency cash on hand at the end of day which exceeds the amount on hand from line 6.4, column e, of the previous day's DD Form If an amount is entered in this column, leave column d blank Enter in column d the amount of custody or contingency cash on hand at the end of day which is less than the amount on hand from line 6.4, column e, of the previous day's DD Form If an amount is entered in this column, leave column c blank Enter in column e the amount computed by adding the column c amount to, or deducting the column d amount from, line 6.4, column e of the previous day's DD Form 2657

68 Prepare the Daily Statement of Accountability (DD Form 2657), 7 of 9
Finalize DD Form 2657 Line 7.1c – Total of all increases in deferred vouchers to the DAs. Line 7.2Ac – Should be blank. If there are any journal vouchers documenting an overdraft, that total will display here. Line 7.2Bc – Should be blank. Line 7.3c – Total of all losses of funds. Line 7.3e – Total of all losses of funds month to date. Line 7.4c – Total of all increases in NSF checks. Line 7.4e - Total of all NSFs month to date. Line 8.0 – This is the current DO’s total accountability. If there are no unresolved accounts receivable from a previous DO then this amount is also the total accountability for the DSSN. d. Generalize New Information (680 minutes); cont. Complete Line 7.1, Deferred Vouchers Enter in column c the amount of any paid vouchers that must be recorded as deferred during the business day. (These vouchers are not reported on line 4.1A) Enter in column d the amount of any vouchers reported on line 4.1A that were deferred (listed in column c) on a previous DD Form 2657 Enter in column e the amount computed by adding the column c amount to, and deducting the column d amount from, line 7.1, column e of the previous day's DD Form 2657 Complete Line 7.2A, Accounts Receivable - Check Overdrafts Enter in column c the amount of any new check issue overdraft increases supported by an Advice of Check Issue Discrepancy (FMS Form 5206) or a Journal Voucher (OF 1017-G) Enter in column d the amount of any collections or disbursements against an undercharged appropriation reducing the check issue overdraft amount reported on a previous DD Form 2657 Enter in column e the amount computed by adding the column c amount to, and deducting the column d amount from, line 7.2A, column e of the previous day's DD Form 2657 Complete Line 7.2B, Accounts Receivable – Other Enter in column c the amount of any accounts receivable increases not included on line 7.2A, column c Enter in column d the amount of any accounts receivable reductions not included on line 7.2A, column d Enter in column e the amount computed by adding the column c amount to, and deducting the column d amount from, line 7.2B, column e of the previous day's DD Form 2657 Complete Line 7.3, Loss of Funds Enter in column c any physical losses of cash, food stamps, negotiable instruments, and uncollected dishonored check amounts that will be reported to the servicing DFAS Center Enter in column d any recoveries of losses, or reimbursements by the servicing DFAS Center Enter in column e the amount computed by adding the column c amount to, and deducting the column d amount from, line 7.3, column e of the previous day's DD Form 2657 Complete Line 7.4, Dishonored Checks Receivable Enter in column c the amount of any dishonored checks received during the business day via a Debit Voucher (SF 5515) that are to be retained in the DO's accountability Enter in column d the amount of any dishonored checks collected or for which relief has been granted that are currently carried in the DO’s accountability Enter in column e the amount computed by adding the column c amount to, and deducting the column d amount from, line 7.4, column e of the previous day's DD Form 2657 Complete Lines 7.5 through 7.7 Summarize on Lines 7.5 through 7.7 the U.S. dollar equivalents of foreign currency amounts reported on lines 6.1, 6.2B, and 6.5 Enter in column b the total foreign currency units and U.S. dollar equivalent, by country and type of currency Complete Line 8.0, Total Incumbent DO Accountability Enter the totals of columns c, d, and e by adding lines 6.1 through 7.4 Verify the column e amount. The column e amount is correct if it equals the sum obtained by adding the column c amount to, and deducting the column d amount from, line 8.0, column e of the previous day's DD Form 2657

69 Prepare the Daily Statement of Accountability (DD Form 2657), 8 of 9
Finalize DD Form 2657 d. Generalize New Information (680 minutes); cont. Prepare Section III - Distribution of Accountability - Predecessor Dos Enter on Line 9.2A, in columns c, d, and e, the total amount of all check overdrafts of the predecessor DO for which the current DO is charged with the responsibility to settle, in the same manner as prescribed for performance step 4m Enter on Line 9.2B, in columns c, d, and e, the total amount of other accounts receivable amounts applicable to previous DO’s, in the same manner as prescribed for performance step 4n Enter on Line 9.3, in columns c, d, and e, the total amount of losses of funds incurred by previous DO’s, in the same manner as prescribed for performance step 4o Enter on Line 9.4, in columns c, d, and e, the total amount of other accountable items for previous DO’s, in the same manner as prescribed for performance step 4p Complete Line 10.0, Total Predecessor DO's Accountability Enter in columns c, d, and e the total of lines 9.2A through 9.4 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 10.0, column e of the previous day's DD Form 2657 Enter on Line 11.0, in columns c, d, and e, the sum of lines 8.0 and 10.0 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 Verify the DD Form 2657 is in balance. Ensure the line 11.0; column e amount equals the line 5.0, column e amount. If the totals are the same, the DD Form 2657 is balanced Prepare Section V - Distribution of Cash on Hand 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 Line 9.2A – Line 9.2B – Line 9.3 – Line 9.4 – Line 10.0 – Line 11.0 – The current DO’s accountability (Line 8.0) is added to the predecessor DO’s accountability (Line 10.0) and totaled in Line 11.0.

70 Prepare the Daily Statement of Accountability (DD Form 2657), 9 of 9
Finalize DD Form 2657 Ensure the block is checked for the the last business day of the accounting period or a new DDO is taking over Click the Finalize button. d. Generalize New Information (680 minutes); cont. Prepare Section V - Distribution of Cash on Hand 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 Finalize the DD Form 2657

71 Prepare the Statement of Accountability (SF 1219)
Ensure there are no erasures, strikeouts, or marks of any description other than legitimate entries on the SF 1219 Complete the heading (If Manual) Prepare Section I - General Statement of Account Prepare the certification Prepare Section II - Summary by Symbol of Check and Deposit Transactions with U.S. Treasury d. Generalize New Information (680 minutes); cont. Ensure there are no erasures, strikeouts, or marks of any description other than legitimate entries on the SF 1219 Complete the heading (If Manual) Enter the full name and grade of the Disbursing Officer (DO) in the space provided Enter the unit identification code, name, and location of the disbursing activity in the space provided Enter the appropriate component name (Army, Navy, Air Force, Marine Corps) in the space provided Enter the four-digit Disbursing Station Symbol Number (DSSN) under which the DO is operating in the space provided Enter the first and last days of the reporting period in the space provided 71

72 Prepare the Statement of Accountability SF 1219), 1 of 2
d. Generalize New Information (680 minutes); cont. Part A - Transactions During Period Affecting Accountability Prepare Section I - General Statement of Account On line 1.00, Total Accountability Beginning of Period, enter the Month-to-Date column total from line 1.00 of the final DD Form 2657 for the reporting period On line 2.1, Checks Issued on U.S. Treasury, enter the combined Month-to-Date column totals of lines 2.1A and 2.1B of the final DD Form 2657 for the reporting period Disbursing activities generally do not use line 2.34, Discrepancies in DO Accounts – Credits Disbursing activities generally do not use line 2.36, Payments By Another DO On line 2.37, Transfers From Other DO’s, record the final accountability of a deactivated DSSN that is being assumed by the DO. Also, use this line to record a transfer of funds from another DO Line 2.39 is normally not used. However, Designated DO’s participating in the Treasury's On-Line Payment and Collection System (OPAC) may use this line. For these designated DO’s preparing SF 1219 manually, strike out the caption 2.39 and insert OPAC Payments and Collections. Then enter the net monthly OPAC interagency payments and collections On line 2.9, Total Increases in Accountability, enter the sum of lines 2.1 through 2.39 On line 3.0, Subtotal, enter the sum of lines 1.00 and 2.9 On line 4.1, Net Disbursements, enter the Month-to-Date column total from line 4.1F of the final DD Form 2657 for the reporting period On line 4.2, Deposits Presented or Mailed to Bank, enter the combined Month-to-Date column totals from lines 4.2A and 4.2B of the final DD Form 2657 for the reporting period Disbursing activities generally do not use line 4.34, Discrepancies in DO Accounts – Debits Disbursing activities generally do not use line 4.36, Payments for Another DO Use line 4.37, Transfers to Other DO’s, when the DSSN is being deactivated and final accountability is being transferred to another DO. Also, use this line to record a transfer of funds to another DO. Enter the amount shown in the Month-to-Date column from line 4.37 of the final DD Form 2657 for the reporting period Line 4.39, untitled, is available for miscellaneous items On line 4.9, Total Decreases in Accountability, enter the sum of lines 4.1 through 4.39 On line 5.00, Total Accountability Close of Period, subtract the amount on line 4.9 from the amount on line 3.0 and enter the result Part B - Analysis of Incumbent Officer's Accountability On line 6.1, Cash on Deposit in Designated Depositary, enter the Month-to-Date column total from line 6.1 of the final DD Form 2657 for the reporting period. If there is more than one Limited Depositary Account (LDA), attach a copy of each SF 1149 to each copy of the SF 1219, showing the name, location, foreign currency unit, and U.S. dollar equivalent for each LDA and show the total of all LDAs on line 6.1 On line 6.2, Cash on Hand, enter the combined Month-to-Date column totals of lines 6.2A and 6.2B of the final DD Form 2657 for the reporting period On line 6.3, Cash - Undeposited Collections, enter the combined Month-to-Date column totals of lines 6.3A and 6.3B of the final DD Form 2657 for the reporting period On line 6.4, enter the caption "Custody or Contingency Cash" in the description column. Then enter the Month-to-Date column total from line 6.4 of the final DD Form 2657 for the reporting period On line 6.5, Cash in Custody of Government Cashiers, enter the Month-to-Date column total from line 6.5 of the final DD Form 2657 for the reporting period. Also, enter in parentheses (in the space between the caption and the amount column) the dollar equivalent of foreign currencies included in the amount reported On line 6.6, enter the caption "Advances to Contractors" in the description column. Enter the Month-to-Date column total from line 6.6 of the final DD Form 2657 for the reporting period On line 6.7, enter the caption "Cash in Transit" in the description column. Enter the Month-to-Date column total from line 6.7 of the final DD Form 2657 for the reporting period On line 6.8, enter the caption "Payroll Cash" in the description column. Enter the Month-to-Date column total from line 6.8 of the final DD Form 2657 for the reporting period On line 6.9, enter the caption "Other Cash Items" in the description column. Enter the Month-to-Date column total from line 6.9 of the final DD Form 2657 for the reporting period On line 7.1, Deferred Charges - Vouchered Items, enter the Month-to-Date column total from line 7.1 of the final DD Form 2657 for the reporting period On line 7.2, Receivables - Check Overdrafts, enter the combined Month-to-Date column totals from lines 7.2A and 7.2B of the final DD Form 2657 for the reporting period On line 7.3, Losses of Funds, enter the Month-to-Date total from line 7.3 of the final DD Form 2657 for the reporting period On line 7.4, Receivables - Dishonored Checks, enter the Month-to-Date column total from line 7.4 of the final DD Form 2657 for the reporting period Disbursing activities generally do not use lines 7.5 through 7.9, though these lines may be used for miscellaneous items if needed On line 8.0, Total of My Accountability, enter the total of lines 6.1 through 7.4 Prepare the certification In the space provided, type the name and telephone number of the contact person responsible for any questions concerning the SF 1219 Have the DO or deputy sign in the space provided. This signature should be in the same form as used for signing Treasury checks

73 Prepare the Statement of Accountability SF 1219), 2 of 2
d. Generalize New Information (680 minutes); cont. Prepare Section II - Summary by Symbol of Check and Deposit Transactions with U.S. Treasury Part A - Checks Issued and Adjustments for Prior Periods In column (1), Check Symbol, enter the DSSN covered by the SF 1219 In column (2), Amount of Checks Issued this Period, enter the total amount of all Treasury checks issued during the current reporting period. The amount entered in this column must agree with the amount reported on line 1 of the summary portion of the SF Do not enter limited depositary account check issues in this column In column (3), Adjustments for Prior Month's Issues by FMS Form 5206, enter the issue month and year and the amount of each adjustment applicable to checks issued in prior periods and documented by FMS Forms The total of this column must equal the amount shown on line 2(a) in the summary portion of the SF 1179 In column (4), Adjustments for Prior Month's Issues by Other than FMS Form 5206, enter the issue month and year and the amount of each adjustment applicable to checks issued in prior periods, initiated locally by the DO on OF 1017-G, to correct a difference for which a FMS Form 5206 was not received. The total of this column must equal the amount shown on line 2(b) in the summary portion of the SF 1179 In column (5), Total Checks Issued, enter the amount of column (2), plus or minus the amounts entered in columns (3) and (4). The total reported in column (5) must be the amount reported on line 2.1 of Section I, Part A on the face of the SF This amount must also be the same amount reported on line 3 in the summary portion of the SF 1179 Part B - Summary of Deposits Presented or Mailed to Bank (Line 4.2) In column (1), Deposit Symbol, enter the DSSN under which deposits were made In column (2), Deposits Presented or Mailed to Bank This Month, enter the total of all SF 215’s presented or mailed to the Federal Reserve Bank (FRB) or general depository during the current reporting period (month) regardless of whether the deposits have been confirmed by the depository. Include any SF 5515’s that are accounted for by the depository (block 2 of the SF 5515) during the same period for which the SF 1219 is being prepared. (Note that an SF 5515 reduces the total deposits.) Note that if deposits presented or mailed to a depository during the first few days of the month are physically dated in the previous month, they shall be excluded from this column and included in columns (3) and (4) In columns (3) and (4), Deposits Presented or Mailed to Bank in Prior Months but Recorded in Accounts this Month, enter in column (3) the month and year of presentation or mailing of all SF 215’s and SF 5515’s taken into the accounts during the current month with a presentation or mailing date (block 2 of the forms) in any prior month. Enter in column (4) the total amount of the deposits less the debit vouchers In column (5), Total Deposits Presented or Mailed to Bank, enter the total of columns (2) and (4). This amount must agree with the amount shown on line 4.2 in Section I, Part A on the face of the SF 1219

74 Finalize Check Writing Transactions
Record the monthly and daily header control data Record batch control data Edit check data, as required Record voided and spoiled check transactions, as required Edit expedited check transactions, as required Record external interfaces, as required Process daily check runs, as required Run daily check reports, as required d. Generalize New Information (680 minutes); cont. Record the monthly and daily header control data Enter new month setup Enter new day setup Enter end of day copy Record batch control data Enter batch control record Delete a batch header record Delete a voucher from a batch Edit check data, as required Update the control record if applicable Edit all detail records Edit specific detail record if applicable Record voided and spoiled check transactions, as required Edit expedited check transactions, as required Record external interfaces, as required Determine the interface source Commercial Accounts Processing System (CAPS) Integrated Automated Travel System (IATS) Reserve Component Automatic Pay System (RCAPSS) Standard Army Vendor Entitlement System (SAVES) Short Tour Pay System (STOPS) Enter on screen in accordance with the Deployable Disbursing System User Manual, if applicable Process daily check runs, as required Finalize batches Close day's business records Run daily check reports, as required Print daily check register Print block ticket voucher register Print report of daily changes Print RCAPSS voucher listings Print the check transaction history 74

75 Process a Loss of Funds Identify a loss of funds exists in the Disbursing Officer's (DO) account Ensure the accountable individual takes the proper action upon discovery of a loss of funds Ensure the DO takes the proper action upon discovery of a loss of funds Ensure the commander takes the proper action upon discovery of a loss of funds Process a major physical loss of funds Process a minor physical loss of funds Process an illegal, incorrect, or improper payment d. Generalize New Information (680 minutes); cont. Accountable officials entrusted with public monies are pecuniarily liable for the loss or deficiency of the trusted amount, unless granted relief. This chapter provides information regarding the liability and relief of government officers and employees who are entrusted with public funds or who certify payments. If a loss of funds occurs, the DDO/ DA must perform the following basic steps: Cease all paying activities Recount all funds and review appropriate documents to confirm a loss has occurred Notify the DO/ DDO immediately after confirming discrepancies Notify the chain of command Take actions according to the office standing operating procedure Write a memorandum for record documenting actions taken 75

76 Process a Loss of Funds, 1 of 3
Input a Loss of Funds Processing Loss of Funds d. Generalize New Information (680 minutes); cont. Identify a loss of funds exists in the Disbursing Officer's (DO) account A loss of funds is any irregularity in the DO account categorized as either a physical loss of funds or an illegal, incorrect, or improper payment A physical loss of funds is any loss of currency or negotiable items A major physical loss of funds is: any physical loss of $ or more; or, any physical loss where there is evidence of fraud, regardless of the dollar amount A minor physical loss of funds is any loss of less than $ without any evidence of fraud An illegal, incorrect, or improper payment is the result of any of the following actions: An overpayment to a payee Two or more payments to the same payee for the same entitlement Payment to the wrong payee U.S. Treasury check issue overdrafts (i.e., an overpayment to a payee) Negotiation of both an original and a substitute U.S. Treasury check (i.e., two payments to the same payee for the same entitlement) Negotiation of both an original and a recertified U.S. Treasury check Any payment based on fraudulent, forged, or altered documents prepared or presented by individuals who do not work in the disbursing office Any payment in violation of DoDFMR R, Volume 5 Ensure the accountable individual takes the proper action upon discovery of a loss of funds Immediately cease operations Immediately prepare a Daily Agent Accountability Summary (DD Form 2665) posting all transactions since the last balancing Immediately verify, by actual count, that the total of all cash and accountable documents held agree with the amounts shown as on hand on the DD Form 2665 If the loss is not resolved, report the loss to the immediate commander and the DO requesting an immediate audit of all disbursing assets Ensure the DO takes the proper action upon discovery of a loss of funds Immediately verify that all transactions have been properly posted to the Daily Statement of Accountability (DD Form 2657) and/or each deputy's, agent's, or cashier's Daily Agent Accountability Summary (DD Form 2665) since the last balancing Immediately verify the accuracy of all totals on the DD Form 2657 and/or each deputy's, agent's, or cashier's DD Form 2665 since the last balancing Immediately verify, by actual count, that the total of all cash and accountable documents held by the DO and all deputies, agents, and cashiers agree with the amounts shown as on hand on the respective DD Form 2657 and DD Forms 2665 If the loss is not resolved within 24 hours of discovery, the DO must report the loss (in writing) to the commander and request an immediate audit of all disbursing assets by a cash verification team If the cash verification team resolves the loss, report the finding (in writing) to the commander. No further action is required If the cash verification team cannot resolve the loss, report the finding (in writing) to the commander and take action to process the loss of funds Process allows authorized users to input loss of funds data to account for a physical loss of currency or negotiable instrument. The system will allow only one currency per loss transaction. Upon save, the system will generate a Journal Voucher (OF 1017-G).

77 Process a Loss of Funds, 2 of 3
Recoup a Loss of Funds d. Generalize New Information (680 minutes); cont. Ensure the commander takes the proper action upon discovery of a loss of funds Immediately report all major physical losses of funds and all payments based on fraudulent, forged, or altered documents prepared or presented by individuals who do not work in the disbursing office through the chain of command to the servicing Defense Finance and Accounting Service (DFAS) center. Include— The specific type of loss All known circumstances surrounding the loss The dollar amount of the loss The identity of all the accountable individuals; to include name, rank, and position The type of investigation that has been or will be done The estimated date of completion of the investigation The status of any recovery action in progress or contemplated All minor physical losses of funds are reported to DFAS quarterly to request relief of liability All erroneous payments not involving fraud are turned over to DFAS for collection action if recoupment cannot be made within 90 days of continuous aggressive collection action Process a major physical loss of funds The accountable individual must record the loss on the DD Form 2665 prepared for the day's business The accountable individual makes a turn-in using the Statement of Agent Officer's Account (DD Form 1081) to turn-in the loss Prepare the Subsidiary Accountability Record (DD Form 2667) as follows: For Item 1, DSSN, enter the Disbursing Station SyA cumulative record of losses for every day that there is a loss of funds The DD Form 2667 is kept on file with the DD Form 2657 as a subsidiary record Complete the form mbol Number (DSSN). For Item 2, Purpose of Record, enter "Cumulative Losses of Funds." For Item 3, Name of Disbursing Officer, enter the DO's name and rank. For Item 4, Address, enter the DO's organization and address. For Item 5, Date, for each loss of funds enter the date the loss was picked up in the DO's accountability. For Item 6, Reference or Explanation, for each loss enter a brief description of the loss together with identification of the person responsible for the loss (if known). For Item 7, Increase, for each loss enter the amount of the loss. For Item 8, Decrease, enter the amount of any physical loss recovered or recouped. It is also used to record relief of liability for losses, if granted For Item 9, Balance, enter the cumulative total of the losses shown in the record. This balance must be in agreement with DD Form 2657, line 7.3, Losses of Funds at all times Record the loss on the DD Form 2657 If no fraud was perpetuated by someone in the disbursing office: Increase line 7.3, Loss of Funds (or line 9.3, Loss of Funds, if the loss is from the predecessor's accountability). Then decrease the appropriate cash on hand line (lines 6.1 through 6.9) If fraud was perpetuated by someone in the disbursing office: Prepare a collection voucher to transfer the amount of the fraudulent payment back into the appropriation from which it was disbursed. Increase line 7.3, Loss of Funds (or line 9.3, Loss of Funds, if the loss is from the predecessor's accountability). Increase line 4.1B, Refunds Record the loss on the Statement of Accountability (SF 1219) Prepare the SF 1219 following normal procedures Line 7.3, Losses of Funds, will be increased Line 4.1, Net Disbursements, will be increased if fraud was involved The appropriate cash line (lines 6.1 through 6.9) will be decreased if no fraud was involved Investigate the loss of funds The commander requests appointment of an investigating officer (IO) through the chain of command The IO conducts an investigation into the circumstances surrounding the loss The IO prepares a Report of Investigation (ROI) making appropriate findings and recommendations, including whether or not relief of liability should be granted The ROI is forwarded to the commander for review The commander reviews the ROI and makes any additional findings and recommendations deemed pertinent, including whether or not relief of liability should be granted The ROI is forwarded to the servicing DFAS center through the chain of command DFAS makes the final decision concerning relief of liability Process a relief of liability The servicing DFAS center will provide the instructions for removal of the loss from the DD Form 2657 and SF 1219 If the loss has already been recovered from the accountable individual, instructions for the refund will be included Process a denial of relief of liability The servicing DFAS center will direct the commander to initiate collection action against the accountable individual If the loss has already been recovered from the accountable individual, the individual will be notified of the denial The case is closed when the actions directed by DFAS are completed

78 Process a Loss of Funds, 3 of 3
Relief for a Loss of Funds d. Generalize New Information (680 minutes); cont. Process a minor physical loss of funds The accountable individual must record the loss on the DD Form 2665 prepared for the day's business The accountable individual makes a turn-in using the Statement of Agent Officer's Account (DD Form 1081) to turn-in the loss Prepare the Subsidiary Accountability Record (DD Form 2667) as a cumulative record of losses for every day there is a loss of funds using the procedures described above Prepare a separate DD Form 2667 maintained specifically for minor losses of funds Record only minor losses that have not been recovered during the current calendar quarter Use the same procedures as described in performance step 5.c.(3), except: For Item 2, Purpose of Record, enter "Minor Loss of Funds Report" and the calendar quarter. Item 8 is not used Record the loss on the DD Form 2657 Increase line 7.3, Loss of Funds (or line 9.3, Loss of Funds, if the loss is from the predecessor's accountability) Decrease the appropriate cash on hand line (lines 6.1 through 6.9) Record the loss on the Statement of Accountability (SF 1219) Prepare the SF 1219 following normal procedures Line 7.3, Losses of Funds, will be increased The appropriate cash line (lines 6.1 through 6.9) will be decreased Investigate the loss of funds If the loss is greater than $300.00, someone outside the disbursing office must conduct an informal investigation as follows: The commander appoints the IO. A written investigatory report must be completed IAW DoDFMR R, Volume 5, paragraph C2. The IO must recommend whether or not relief from pecuniary liability be granted. A certification signed by the DO must be included stating that the accountable individual has been counseled regarding appropriate corrective measures to prevent a recurrence of a loss If the loss is $ or less, an informal investigation must be performed by the DO as follows: If the loss is attributable to the DO, the primary deputy DO must conduct the investigation. A written investigatory report must be completed IAW DoDFMR R, Volume 5, paragraph C1. The IO must recommend whether or not relief from pecuniary liability be granted. A certification signed by the DO must be included stating that the accountable individual has been counseled regarding appropriate corrective measures to prevent a recurrence of a loss The investigatory reports are submitted with a Quarterly Minor Loss Report Submit a Quarterly Minor Loss Report to the servicing DFAS center Prepare the report in triplicate. The report must include the following: A covering transmittal letter. The DD Form 2667 itemizing each minor loss for the quarter. The written investigatory report for each loss arranged in the same order as the losses appear on the DD Form 2667 Submit by the 5th workday following the end of the quarter The original is mailed to DFAS One copy is provided to the commander One copy is retained The servicing DFAS center reviews the Quarterly Minor Loss Report for completeness The Quarterly Minor Loss Report is forwarded to the DFAS General Counsel for review The General Counsel recommends to the DFAS Director if relief of liability should be granted The Director denies or grants relief of liability for each separate minor loss Process a relief of liability The servicing DFAS center will either provide the instructions for removal of the loss from the DD Form 2657 and SF 1219 or forward a check for the amount of relief granted If the loss has already been recovered from the accountable individual, instructions for the refund will be included Process a denial of relief of liability The servicing DFAS center will direct the commander to initiate collection action against the accountable individual If the loss has already been recovered from the accountable individual, the individual will be notified of the denial The case is closed when the actions directed by DFAS are completed Process an illegal, incorrect, or improper payment No separate accounting on the DD Forms 2657 and 2667, and the SF 1219 is needed as the erroneous payment has been charged to a valid appropriation and the payment already made Take aggressive action to recoup the erroneous payment from the payee If recouped, credit the monies to the appropriation from which disbursed If recoupment cannot be made within 90 days of continuous aggressive collection action, turn over to DFAS for collection action Investigate the loss If fraud is suspected, investigate the loss as a major loss of funds If no fraud is involved, an informal investigation similar to a minor loss of funds over $25.00 must be conducted. The report must include the following: the facts concerning the payment, and the reason no formal investigation is being conducted. Whether or not relief of liability is recommended. Whether or not a request for relief of liability is being submitted The commander may request a formal investigation whether or not fraud is suspected A request for relief of liability from the servicing DFAS Center may be made. The request must— Reference the date the case was forwarded to DFAS for further collection action Include the ROI or investigatory comments Be submitted through the commander An open loss of funds case in the DDO’s accountability can only be “Relieved” via official memorandum from DFAS-NPD/IN. Only they have the authority to relief losses. The memorandum will contain the line of accounting that must be utilized on this screen.

79 Critical Thinking How else could you use this information?
How might you use this information in the future? f. Develop (10 minutes) This phase is student-centered and instructor facilitated. Allow the students to decide how they will use the information. The definitive goal is for the students to think critically and creatively about how to use the information garnered from the lesson plan in the future. As the instructor you can direct the students to brainstorm or you can ask open ended questions such as: How might you use this information in the future? How else could you use this information? How can you apply newly learned information in current or future duty positions? Instructor Note: The above listed questions are only examples. As the instructor you are free to ask varied questions. However, ensure the questions are open-ended and serves to ensure the students see the relevance of the generalized new information presented and future usage. How can you apply newly learned information in current or future duty positions?

80 Deployable Disbursing System
View and Practice g. Apply (240 minutes) This phase is student-centered and allows the students to personally measure what they have learned. For this portion of the lesson administer a written assessment and peer questioning. Allow the students 55 minutes to respond with a minimum of 10 sentences to the following: Navigate to the link below. Select at a minimum of 5 videos that sparks your interest and watch them. Navigate to the Deployable Disbursing system and input the corresponding transaction into the training database. Instructor Note: Control click or copy and paste to open link.

81 Enabling Learning Objective
Action: Perform Deputy Disbursing Officer Functions Conditions: In a classroom environment given a nineteen hour time frame; students will work as a member of a small group/ individual; using DoD FMR R, Volume 5, DFAS-IN , FM 1-06, the slide presentation for immediate referencing, and students are also required to participate in small group discussions with an awareness of the Operational Environment (OE) variables and factors. Standard: Performed Deputy Disbursing Officer Functions. Students will be assessed within 80% accuracy by demonstrating their understanding to open daily business, set the exchange rate, clear agent transactions, close daily business, perform month end and Transfer of Accountability functions using a computer loaded with DDS Software. Enabling Learning Objective Review the learning objective, summarize the lesson, and poll for questions.

82 Appendix A Assessment Plan Appendix A Contribution to Group Work 30%
Written Communication 10% Oral Communication Module Post Assessment 50% Total  100% Contribution to Group Work. See FM SLC Contribution to Group Work Rubric for specific grading criteria. Written Communication. See FM SLC Written Communication Rubric for specific grading criteria. Oral Communication. See FM SLC Oral Communication Rubric for specific grading criteria. Module Post Assessment. A comprehensive post assessment consisting of multiple-choice, matching, fill-in-the-blank and ordering questions will be administered via Blackboard Academic Suite upon completion of the module.

83 Appendix B Presentation Outline Appendix B Slides
Slide Number Description Slides Appendix B Slide 3 Open a Business Day in DDS Slide Enabling Learning Objective Slide Perform Deputy Disbursing Officer Functions Slide Disbursing Personnel Slide What is Disbursing? Slide Disbursing / DDS Sites Slide Disbursing Office Sites Slide Deployable Disbursing System Slide Deputy Disbursing Officer Functions Slide Supporting Financial Systems Slide Accessing the Deployable Disbursing System (DDS), 1 of 3 Slide Safeguard Public Funds Slide Conduct Central Funding Requirements Slide Enter Vault Transactions Slide Accessing the Deployable Disbursing System (DDS), 3 of 3 Slide Accessing the Deployable Disbursing System (DDS), 2 of 3 Slide Advisory Slide Set Daily Exchange Rate Slide Initiate the Disbursing Business Day Slide Set Vault Beginning Balances, 1 of 3 Slide DDS Function Keys Slide Set Vault Beginning Balances, 2 of 3 Slide Set Vault Beginning Balances, 3 of 3 Slide Record Check/ Cash Transactions Slide Record Agent Transactions, 3 of 5 Slide Record Agent Transactions, 2 of 5 Slide Record Agent Transactions, 1 of 5 Slide Record Agent Transactions, 1 of 6 Slide Record Agent Transactions, 5 of 5 Slide Record Agent Transactions, 4 of 5 Slide Record Agent Transactions, 3 of 6 Slide Record Agent Transactions, 2 of 6 Slide Record Agent Transactions, 6 of 6 Slide Record Agent Transactions, 5 of 6 Slide Record Agent Transactions, 4 of 6 Slide Record Local (Limited) Depository Transaction, 3 of 4 Slide Record Local (Limited) Depository Transaction, 2 of 4 Slide Record Local (Limited) Depository Transaction, 1 of 4 Slide Record Local (Limited) Depository Transaction, 2 of 11 Slide Record Local (Limited) Depository Transaction, 1 of 11 Slide Record Local (Limited) Depository Transaction, 4 of 4 Slide Record Local (Limited) Depository Transaction, 4 of 11 Slide Record Local (Limited) Depository Transaction, 3 of 11 Slide Record Local (Limited) Depository Transaction, 7 of 11 Slide Record Local (Limited) Depository Transaction, 6 of 11 Slide Record Local (Limited) Depository Transaction, 5 of 11 Slide Record Local (Limited) Depository Transaction, 9 of 11 Slide Record Local (Limited) Depository Transaction, 8 of 11 Slide Record Local (Limited) Depository Transaction, 1 of 2 Slide Record Local (Limited) Depository Transaction, 11 of 11 Slide Record Local (Limited) Depository Transaction, 10 of 11 Slide Record Local (Limited) Depository Transaction, 1 of 2 Slide Record Local (Limited) Depository Transaction, 2 of 2 Slide Record Local (Limited) Depository Transaction, 2 of 3 Slide Record Local (Limited) Depository Transaction, 1 of 3 Slide Record Local (Limited) Depository Transaction, 2 of 2 Slide Verify the Daily Agent Accountability Summary (DD Form 2665) Slide Verify the Daily Agent Accountability Summary (DD Form 2665) Slide Record Local (Limited) Depository Transaction, 3 of 3 Slide Prepare the Daily Statement of Accountability (DD Form 2657), 2 of 9 Slide Prepare the Daily Statement of Accountability (DD Form 2657), 1 of 9 Slide Prepare the Daily Statement of Accountability (DD Form 2657) Slide Prepare the Daily Statement of Accountability (DD Form 2657), 4 of 9 Slide Prepare the Daily Statement of Accountability (DD Form 2657), 3 of 9 Slide Prepare the Daily Statement of Accountability (DD Form 2657), 7 of 9 Slide Prepare the Daily Statement of Accountability (DD Form 2657), 6 of 9 Slide Prepare the Daily Statement of Accountability (DD Form 2657), 5 of 9 Slide Prepare the Statement of Accountability (SF 1219) Slide Prepare the Daily Statement of Accountability (DD Form 2657), 9 of 9 Slide Prepare the Daily Statement of Accountability (DD Form 2657), 8 of 9 Slide Finalize Check Writing Transactions Slide Prepare the Statement of Accountability (SF 1219), 2 of 2 Slide Prepare the Statement of Accountability (SF 1219), 1 of 2 Slide Process a Loss of Funds, 1 of 3 Slide Process a Loss of Funds Slide Critical Thinking Slide Process a Loss of Funds, 3 of 3 Slide Process a Loss of Funds, 2 of 3 Slide Appendix A Slide Enabling Learning Objective Slide Deployable Disbursing System Slide Appendix B


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