Podcast
Questions and Answers
What must the first check in the series of blank checks be?
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?
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?
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?
What must be prepared for submission to the commander if required by local regulations?
What is the focus of the documentation supporting balances in clearing accounts?
What is the focus of the documentation supporting balances in clearing accounts?
What discrepancies must be validated as part of the process?
What discrepancies must be validated as part of the process?
How quickly should the accounts be cleared to proper appropriations or funds according to the guidelines?
How quickly should the accounts be cleared to proper appropriations or funds according to the guidelines?
Which of the following is NOT one of the accounts that needs to be verified and transferred?
Which of the following is NOT one of the accounts that needs to be verified and transferred?
What must the outgoing DO ensure regarding the balance on the DoD Form 2657?
What must the outgoing DO ensure regarding the balance on the DoD Form 2657?
What should the outgoing DO do upon relief from disbursing duty regarding agent and cashier appointments?
What should the outgoing DO do upon relief from disbursing duty regarding agent and cashier appointments?
What does the outgoing DO need to submit as part of the final procedures?
What does the outgoing DO need to submit as part of the final procedures?
Which document is prepared to summarize month-end check issues?
Which document is prepared to summarize month-end check issues?
What must be done regarding signature plates or digitized signature mediums after disbursing duty?
What must be done regarding signature plates or digitized signature mediums after disbursing duty?
What action is required if the outgoing DO cannot provide documentation for unreconciled items?
What action is required if the outgoing DO cannot provide documentation for unreconciled items?
What is the purpose of the memorandum sent to the supporting DFAS site?
What is the purpose of the memorandum sent to the supporting DFAS site?
What must the incoming DO do after receiving the final SF 1219?
What must the incoming DO do after receiving the final SF 1219?
What is the primary function of a disbursing office within the DoD?
What is the primary function of a disbursing office within the DoD?
Who has the authority to disburse official funds according to the policy?
Who has the authority to disburse official funds according to the policy?
What must accompany a request to establish a disbursing office?
What must accompany a request to establish a disbursing office?
Under which U.S. Code are DoD Disbursing Officers authorized to disburse public funds?
Under which U.S. Code are DoD Disbursing Officers authorized to disburse public funds?
Which department must approve the request for establishing a disbursing office?
Which department must approve the request for establishing a disbursing office?
What should be included in the memorandum requesting the establishment of a disbursing office?
What should be included in the memorandum requesting the establishment of a disbursing office?
Who can initiate a request for a disbursing office at a new activity?
Who can initiate a request for a disbursing office at a new activity?
What is an essential requirement for DoD agents appointed to maintain custody of public funds?
What is an essential requirement for DoD agents appointed to maintain custody of public funds?
What must the board verify to ensure the accuracy of the financial records?
What must the board verify to ensure the accuracy of the financial records?
What action is taken if a shortage or deficiency is discovered by the board?
What action is taken if a shortage or deficiency is discovered by the board?
What is the responsibility of the custodian upon receiving the original inventory?
What is the responsibility of the custodian upon receiving the original inventory?
What documentation does the incoming DO retain after the inventory process?
What documentation does the incoming DO retain after the inventory process?
Which of the following duties does the acting DO perform?
Which of the following duties does the acting DO perform?
What is NOT allowed for the custodian once they assume custody of the funds?
What is NOT allowed for the custodian once they assume custody of the funds?
When does the acting DO submit reports in the name of the former DO?
When does the acting DO submit reports in the name of the former DO?
What must all members of the board provide after preparing the inventory?
What must all members of the board provide after preparing the inventory?
What is the primary function of a PA in unusual situations?
What is the primary function of a PA in unusual situations?
Under what circumstances may a collection agent position be established?
Under what circumstances may a collection agent position be established?
Which of the following statements is true regarding the role of PAs?
Which of the following statements is true regarding the role of PAs?
What is a key responsibility of a change fund custodian?
What is a key responsibility of a change fund custodian?
Who is responsible for appointing collection agents?
Who is responsible for appointing collection agents?
Which of the following roles are prohibited from being purchasing officers?
Which of the following roles are prohibited from being purchasing officers?
What characterizes a collection agent's appointment status?
What characterizes a collection agent's appointment status?
What is one restriction placed on PAs?
What is one restriction placed on PAs?
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.
