conditions that will require the stoppage of pay or
The financial relationship between the DO and CO
is usually routine, professional, and mutually
accountable and supportive of the commands needs. In
rare instances, however, a CO may order the DO to
make a payment that the DO believes to be contrary to
law or current regulations. The DO is responsible for
informing the CO of these conditions. If the CO persists
in the demand for payment, then the DO should
formally request that the CO put the order in writing.
In this way, the CO assumes full responsibility and
accountability y for authorizing the payment action.
Upon receipt of the written order, the DO should
make the payment. All DOS should be aware that an
officer cannot use a written order to authorize any type
of illegal advance of public funds to a CO or any other
Whenever a CO orders a DO to make a payment
under protest, the CO must submit copies of all
available documentation, together with the facts and
circumstances surrounding the payment, to the
Director, DFAS Headquarters, via the Director,
ON AUTHORITY OF THE COMPTROLLER
GENERAL OF THE UNITED STATES. DOs who
make payments authorized by the Comptroller General
of the United States will not be disallowed payments
based on any new interpretations of the law.
Duties and Responsibilities of the Disbursing
In general, DOS carry out the following typical
duties and responsibilities:
Maintain public monies in their custody without
lending, using, depositing in banks, or exchanging for
other funds except as prescribed by law.
Disburse or otherwise dispose of public monies
under current rules and regulations.
Deposit excess funds without delay to the United
States Treasury and only withdraw them when required
Maintain detailed records of all transactions and
submit the required periodic detailed reports. These
records and reports are for accounting purposes.
Representatives of the Secretary of Defense and the
Comptroller General of the United States will examine
them for completeness and accuracy.
Secure and preserve the pay accounts, public
monies, and other such paper and property, in the order
of their importance, as circumstances permit, in case of
tire, shipwreck, or other disasters.
These duties and responsibilities apply equally to
the DO and to any agents officially appointed by the
ADDITIONAL DUTIES. The Department of
Defense Financial Management Regulation
(DODFMR), Volume 5, describes the additional duties
and responsibilities DOS are authorized to perform.
PROHIBITED ADDITIONAL DUTIES.
Except as specifically authorized by the DODFMR,
Volume 5, a DO will not be assigned the following
additional duties or responsibilities:
Acting as authority for the approval of orders
Acting as certification officer for claims for
reimbursement and contingency funds
Acting as custodian of any fund or any other
conflict of interest assignment
All DOS are prohibited from performing these duties.
AUTHORIZED ADDITIONAL DUTIES IN
CERTAIN CIRCUMSTANCES. Under certain
circumstances, DOS are authorized to perform
additional duties that are normally prohibited. DOS
ordered to afloat units for duty as a supply officer or
assistant supply officer with concurrent duty as the food
service officer or ships store officer may perform these
duties. When directed by appropriate authority, a DO
can also officially accept, safeguard, account for, and
dispose of personal funds and valuables received for
A DO who activates a new disbursing office,
reactivates a disbursing office that has been temporarily y
closed, or relieves another DO must forward a letter to
DFAS-CL immediately upon starting disbursing duties.
This letter must include the following information in
regard to the incoming DOs duty assignment:
Name of the activity
Symbol number assigned
Name and rank or grade of the (incoming) DO
Opening date of the account