DoDFMR Vol 5: Disbursing Policy

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Questions and Answers

What must the first check in the series of blank checks be?

The last check number the outgoing DO issued

The last check number listed on the outgoing DO’s last check issue report plus one (correct)

The first check number received by the outgoing DO

The first check number ever recorded

What action must be taken for checks that are missing or out of sequence?

Void them if necessary (correct)

Reissue new checks immediately

Notify the commander

Send a report to the Treasury

Which account must have valid documentation reviewed by the DO or designated DDO?

F3885 (Undistributed Intra-governmental Payments)

F3875 (Budget Clearing Account (Suspense))

F3880 (Unavailable Check Cancellations and Overpayments (Suspense)) (correct)

All of the above

What must be prepared for submission to the commander if required by local regulations?

A memorandum of relief Signup and view all the answers

What is the focus of the documentation supporting balances in clearing accounts?

Detailed list of individual subsidiary transactions Signup and view all the answers

What discrepancies must be validated as part of the process?

Check issue and deposit discrepancies Signup and view all the answers

How quickly should the accounts be cleared to proper appropriations or funds according to the guidelines?

Expeditiously as possible Signup and view all the answers

Which of the following is NOT one of the accounts that needs to be verified and transferred?

F3890 (Investment Account) Signup and view all the answers

What must the outgoing DO ensure regarding the balance on the DoD Form 2657?

It is reconciled with the DO Cash Treasury Account Symbol on the daily CARS Account Statement. Signup and view all the answers

What should the outgoing DO do upon relief from disbursing duty regarding agent and cashier appointments?

Terminate all DDO, agent, and cashier appointments. Signup and view all the answers

What does the outgoing DO need to submit as part of the final procedures?

A final SF 1219 marked as 'FINAL'. Signup and view all the answers

Which document is prepared to summarize month-end check issues?

SF 1179. Signup and view all the answers

What must be done regarding signature plates or digitized signature mediums after disbursing duty?

They should be destroyed as per the guidance provided. Signup and view all the answers

What action is required if the outgoing DO cannot provide documentation for unreconciled items?

They are processed as losses or overages of funds. Signup and view all the answers

What is the purpose of the memorandum sent to the supporting DFAS site?

To advise of the date and check number of the last check issued. Signup and view all the answers

What must the incoming DO do after receiving the final SF 1219?

Sign it and mark it as 'FINAL'. Signup and view all the answers

What is the primary function of a disbursing office within the DoD?

To disburse public money available for expenditure Signup and view all the answers

Who has the authority to disburse official funds according to the policy?

The commanding officer or a sanctioned superior Signup and view all the answers

What must accompany a request to establish a disbursing office?

A memorandum through the chain of command Signup and view all the answers

Under which U.S. Code are DoD Disbursing Officers authorized to disburse public funds?

31 U.S.C. § 3325 Signup and view all the answers

Which department must approve the request for establishing a disbursing office?

Defense Finance and Accounting Service Signup and view all the answers

What should be included in the memorandum requesting the establishment of a disbursing office?

Concurrence and additional information required Signup and view all the answers

Who can initiate a request for a disbursing office at a new activity?

Personnel authorized by the designated commanding officer Signup and view all the answers

What is an essential requirement for DoD agents appointed to maintain custody of public funds?

They must follow internal control guidelines Signup and view all the answers

What must the board verify to ensure the accuracy of the financial records?

Checks, stored value cards, and missing blank checks Signup and view all the answers

What action is taken if a shortage or deficiency is discovered by the board?

The commander follows the prescribed actions for losses of funds Signup and view all the answers

What is the responsibility of the custodian upon receiving the original inventory?

Assume custody of the public funds and property from the former DO Signup and view all the answers

What documentation does the incoming DO retain after the inventory process?

A copy of the inventory report for their records Signup and view all the answers

Which of the following duties does the acting DO perform?

Submit financial reports as required by law and regulations Signup and view all the answers

What is NOT allowed for the custodian once they assume custody of the funds?

Conduct any transactions other than collections Signup and view all the answers

When does the acting DO submit reports in the name of the former DO?

As of the date of death, incapacity, or unauthorized absence Signup and view all the answers

What must all members of the board provide after preparing the inventory?

An original and four certified copies of the inventory Signup and view all the answers

What is the primary function of a PA in unusual situations?

To make necessary payments from cash advanced Signup and view all the answers

Under what circumstances may a collection agent position be established?

To receive funds related to hospitalization fees and similar charges Signup and view all the answers

Which of the following statements is true regarding the role of PAs?

PAs are prohibited from acting as certifying and purchasing officers. Signup and view all the answers

What is a key responsibility of a change fund custodian?

Safeguarding the change fund Signup and view all the answers

Who is responsible for appointing collection agents?

The commander Signup and view all the answers

Which of the following roles are prohibited from being purchasing officers?

PAs involved in official travel Signup and view all the answers

What characterizes a collection agent's appointment status?

It is permanent unless revoked by the appointing authority. Signup and view all the answers

What is one restriction placed on PAs?

They cannot act as certifying officers. Signup and view all the answers

Study Notes

Disbursing Officials and Offices

The Secretary of Defense can designate Department of Defense (DoD) personnel as disbursing officials, enabling them to handle public funds.
Establishing a disbursing office requires sending a request through the chain of command to ensure compliance with internal control guidelines.

Purpose of Disbursing Offices

Disbursing offices are essential for the efficient operation of activities within the DoD.
Appointment of a Disbursing Officer (DO) and other agents is crucial for custody and management of public funds.

Authoritative Guidance for Fund Disbursement

Funds are to be received and disbursed under the authority of the commanding officer, unless directed otherwise by a superior or the Comptroller General.
DoD Disbursing Officers are authorized to disburse funds based on properly certified vouchers according to 31 U.S.C. § 3325.

Requesting Establishment of a Disbursing Office

A memorandum must be submitted through the chain of command to request the establishment of a disbursing office, endorsed by each level of command.
The request includes the sequence of blank check numbers that the incoming DO will receive, ensuring no gaps in the series.

Verification and Documentation Responsibilities

Verification of stored value card stock, postal money orders, and safekeeping deposits is required for incoming DOs.
The outgoing DO must prepare a final SF 1219 and SF 1179 to document their funds management and ensure proper transfer of responsibilities.

Relief Procedures for Outgoing DO

Upon relief, the outgoing DO must terminate appointments of all agents, clear related accounts, and transfer all funds and records.
They must submit a memorandum to DFAS reporting the last check issued and verify signature plates are destroyed.

Responsibilities during the Relief Process

The incoming DO must sign and mark documents as "FINAL," maintaining records through the inventory process.
Custodians assume responsibility for funds and records upon receiving them from the outgoing DO, though only collections can be made until a new DO is appointed.

Roles of Acting and Collection Agents

An appointed Acting DO assumes the full responsibilities of a DO when necessary, including financial reporting for any transactions made by the former DO.
Commanders can establish collection agent positions to receive funds for specific functions like hospitalization fees, with appointments remaining effective under succeeding authorities unless revoked.

Change Fund Custodians

Change fund custodians receive a change fund to facilitate sales transactions, being pecuniarily liable for any losses.
Duties of custodians are outlined by the commander overseeing the sales activity, ensuring clear responsibility and accountability.

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Description

Test your understanding of the Department of Defense's policy regarding disbursement officials and the associated internal control guidelines. This quiz will cover the procedures for establishing disbursing offices and the responsibilities of designated personnel under DoD regulation.