... only when adequate payment or currency conversion canno

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US ARMY FINANCE COMMAND

• Manual Disbursing
• United States Army Finance Command
• Operation Support Team
• 1 October 2008
• 
  
  

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Action, Conditions, Standard

• TASK ACTION Perform Manual Disbursing
  Operations
  
• TASK CONDITIONS Given a requirement to conduct
  manual disbursing operations in a contingency
  environment, IAW DoDFMR 7000.14-R, Volume 5,
  Chapters 2-4, 10-11, 19, and 21
• TASK STANDARD Student should be able to perform
  the following without error
  
• 1. Perform manual disbursing operations
• 2. Identify duty positions within disbursing
• 3. Prepare the Daily Agent Accountability
  Summary (DD Form 2665)
  
• 4. Prepare a Statement of Agent Officer's
  Account (DD Form 1081)

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References

• DoDFMR 7000.14-R, Vol 5 Disbursing Policy And
  Procedures
  
• http//www.dod.mil/comptroller/fmr/05/index.ht
  ml
  
• DOD Forms
• http//www.dtic.mil/whs/directives/infomgt/for
  ms/ddforms1-499.htm
  
• DA Forms
• http//www.army.mil/usapa/eforms/DA2-1_to_DA10
  59-2_1.html
  
• SF Forms
• http//www.army.mil/usapa/eforms/SF_and_SGLV_1
  .html
  
• Local Policies and SOPs

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Disbursing Chain of Command

• Disbursing Officer (DO)
• Deputy Disbursing Officer (DDO)
• Disbursing Agent (DA)
• Cashier

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Disbursing Personnel

• Disbursing Officer (DO) is the person held
  overall responsible and is pecuniary liable for
  any losses associated with disbursing personnel.
  
• The primary responsibility of the DO is to ensure
  security and account for public funds.
  
• Deputy Disbursing Officer (DDO) is an
  individual appointed by the DO to act for and in
  the name of that DO. Acts as the DO if the DO is
  unable to fulfill his/her duties for any reason.

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Disbursing Personnel

• Disbursing Agents (DA), cashiers, and Paying
  Agents provide support to the DO.
  
• DA is responsible for preparing disbursements
  and collection vouchers as an agent for the DO.
  This individual is under formal appointment.
  
• Cashier is an individual designated by the DO
  to perform disbursing, collection, and accounting
  responsibilities. Must be of unquestionable
  integrity.

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Disbursing Personnel

• When a cashier is nominated the DO or DA must
  examine personnel records and talk to the
  individual about his or her prior and current
  history. DO can also obtain credit reports.
• Paying Agent (PA) is appointed only when
  adequate payment or currency conversion cannot be
  provided otherwise.

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Disbursing Terms

• Disbursing Station Symbol Number (DSSN) is a
  four-digit number assigned to each disbursing
  office by the Treasury. DSSN also indicates the
  authority to receive and disburse public funds
  and issue checks on behalf of the U.S. Treasury.
• Disbursement is money, electronic fund transfer
  (EFT), or check paid to a person or a vendor for
  goods furnished or services rendered. Decrease
  accountability
• Collection is an acquisition of funds due to
  the United States. Increase accountability

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Disbursing Terms

• Negotiable Instrument (NI) is a document that
  represents money that can be transferred by
  endorsing it or handing it over to another
  person. This can be a personal check, money
  order, travelers check, or U.S. Treasury check.
• Exchange Transaction is the exchange of U.S.
  dollars for foreign currency or foreign currency
  to U.S. dollars.
  

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Disbursing Terms

• Stored Value Card (SVC) - Also called a smart
  card or Eagle Cash Card
  
• SVC is a smart card with electronic value
  established to replace physical U.S. currency
  with electronic currency during contingency and
  peacekeeping operations.

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Disbursing Forms

• Collection of funds
• DD Form 1131- Cash Collection Voucher
• SF 215 Deposit Ticket
• SF 5515 Debit Voucher
• Disbursement of funds
• DD Form 1351-2 Travel Voucher or Subvoucher
• DD Form 1351-6 Multiple Payments List
• SF 1034 Public Voucher for Purchase and
  Services Other than Personal
  

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Disbursing Forms

• Daily Accountability Reports
• DD Form 1081 Statement of Agent Officers
  Account
  
• DD Form 2657 Daily Statement of Accountability
  
  
• DD Form 2665 Daily Agent Accountability Summary
  
  
• SF 1219 Statement of Accountability
• Miscellaneous
• DD Form 117 Military Pay Voucher
• DD Form 2664 Currency Exchange Record
• OF 1017 G Journal Voucher
• DD Form 2659 Voucher Control Log

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• Collection of funds

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Collection Voucher Data

• All collection vouchers must contain the
  following minimum essential data
  
• Accounting Classification.
• Amount to be Collected.
• Signature.
• Voucher Number and Date.
• Remitter.

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DD 1131
Cash Collection Voucher. This form is used for
all collections made that do not require the use
of one of the above two forms. The DD Form 1131
is also used when a gain on foreign currency
revaluation is realized.
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SF 215
The Deposit Ticket is used when depositing funds
(e.g., cash, and negotiable instruments) for
credit to the DOs account.
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SF 5515
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• Disbursement of funds

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Disbursement Voucher Data

• All Disbursement vouchers must contain the
  following minimum essential data

• Voucher Heading and Date

• Accounting Classification

• Disbursement Amount

• Method of Disbursement

• Payee

• Signatures

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DD Form 1351-2
DD Form 1351-2, Travel Settlement Voucher. This
form is used to make payments to individuals for
official travel performed.
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DD Form 1351-6
The form is used as a payroll list for casual
payments.
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SF 1034
This form is used to make payments to individuals
or organizations for services provided. It is
also used to reimburse claims made against the
government. The SF 1034 is also used when a loss
on foreign currency revaluation is realized.
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• Daily Accountability Reports

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DD Form 1081
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DD Form 1081

• DD Form 1081, Statement of Agent Officers
  Account. This form is initiated when accountable
  funds or documents are advanced or returned to or
  from the DO and any agent officer (deputies,
  agents, cashiers, paying agents, and collection
  agents).

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SF Form 1219
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SF 1219

• The SF 1219, Statement of Accountability, is the
  DOs official monthly statement of
  accountability. Agents do not maintain a monthly
  statement. On the last business day of the
  month, the DO consolidates all the DD Forms 2657
  onto one SF 1219. The SF 1219 is then forwarded
  to the Treasury.

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DD Form 2657
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DD Form 2657 Section V
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DD Form 2657

• The DD Form 2657, Daily Statement of
  Accountability, is the DOs official daily
  statement of this accountability. The DO
  consolidates all the DD Forms 2665 from the
  agents onto one DD Form 2657. This process is
  done daily.

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DD FORM 2665
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DD Form 2665

• The DD Form 2665, Daily Agent Accountability
  Summary, is the official daily statement of
  accountability for all agents. This form
  contains most of the daily cash transactions
  since most cash transactions are performed by
  deputy DOs, disbursing agents, paying agents,
  collection agents, and cashiers. The DD Form 2665
  is the first statement completed. Once
  completed, it is turned in to the DO.

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• Miscellaneous

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DD Form 117
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DD Form 2664
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OF 1017-G, Journal Voucher
The Journal Voucher is used to adjust the DOs
accountability for any irregularities that may
occur such as a loss of funds. For a loss of
funds, the Journal Voucher is an accounting
record of the move from physical on-hand
accountability to a loss of funds account.
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DD Form 2659
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Disbursing Office Structure
Camp Doha, Kuwait (Main Site)
CHECK WRITER
ACCOUNTING
FMST AGENT
PAYING AGENT
CASHIER
Camp Udari (Remote Site)
Camp Virginia (Remote Site)
DEPUTY DISBURSING OFFICER (DDO)
PAYING AGENT
CASHIERS
PAYING AGENT
CASHIERS
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