The beginning and ending serial number of all
blank Treasury checks
Name and rank or grade of the relieved DO (if
One copy of this letter should be forwarded to the
financial information processing center (FIPC) to
which the financial reports and returns of the activity
are officially submitted.
Normally, DOs are relieved of duty on the last day
of the month. This eliminates the need for an incoming
DO to submit an extra set of returns for the month. The
transfer between DOs may take place at any time,
however, based on operational commitments or other
Before relieving the outgoing DO, the incoming
DO should examine the records and accounts that will
be under his or her jurisdiction. An incoming DO who
is dissatisfied with the condition of the records and
accounts and feels unwilling to accept full
responsibility for them may refuse the relief. Under
these circumstances, the incoming DO must make a
detailed report to the CO. The CO will investigate the
report and make any appropriate recommendations.
Usually, the transfer will take place and the CO will
assume responsibility for bringing any charges against
the relieved DO, as warranted by the circumstances of
Two principal types of accountable assistants are
assigned to a DO-the deputy DO and the agent cashier.
As explained in the following paragraphs, all the rules
and regulations governing the duties of the DO apply
equally to these assistants.
DEPUTY DISBURSING OFFICER
A deputy to a DO is an individual appointed by the
DO who acts under a formal letter of appointment
executed by that DO.
Any officer, senior enlisted
member, or civilian employee (GS-6 or above)
satisfactory to the DO may be appointed to the position
of deputy DO.
Authorized Actions of Deputy
Generally, a deputy DO is authorized to perform
any and all acts relating to the receipt, disbursement,
custody, and accounting for public funds in the name of
and for the account of the appointing DO. The
appointing DO may also restrict the acts his or her
deputy will be authorized to perform.
Approval Process for Deputy Positions
The establishment of all deputy DO positions must
be approved by DFAS-CL. A DO who requires the
services of a deputy must forward a request for the
establishment of the position to DFAS-CL via the CO.
Since it is undesirable from a security standpoint for
excessive numbers of individuals to have access to
public funds, COs must make certain only the minimum
number of deputy positions is appointed.
REQUEST CONTENTS. The request must
include the following information:
The circumstances supporting the requirement
for a deputy position
The specific location where the deputy will serve
The number of other deputies already serving
The specific duties to be performed by the
An estimate of the monthly amount of funds to
be advanced, collected, and disbursed
The request should be accompanied by the following
A copy of the formal letter of appointment
Specimen Signatures, Treasury Fiscal Service
(TFS) Form 3023
Signature Card, TFS Form 5583
A C C O U N T A B L E N U M B E R F O R
APPROVED REQUEST. DFAS-CL will advise the
CO concerning the approval or disapproval of the
If the request is approved, an
accountable number will be assigned to the position.
LETTER OF APPOINTMENT. T h e
appointing document for each deputy DO is a formal
letter of appointment from the DO. The letter will detail
specific duties and limitations for each position. In this
letter and all other correspondence about the position,
the accountable number will be referenced.
Cancellation of Appointment
A DO may revoke the appointment of a deputy at
any time for any reason. When a DO is relieved from
disbursing duties, the appointments of all his or her
deputies are revoked. In all cases, the revocation of a
deputys appointment is by letter addressed to that