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Immediately upon resuming disbursing
operations, the DO will notify the appropriate DAO by
message of the date operations are resumed and the
DSSN of the disbursing office from which
responsibility was retrieved (if different from the initial
DSSN to which transferred).
Preparation
The message report portion entitled “Statement of
Accountability” is the basis for establishing the month’s
accountability. After the message is prepared and again
immediately after the message is transmitted, the DO
must review and balance the message to ensure there
are no errors and the message agrees with the hardcopy
of the Statement of Accountability. Normally, the
message report is used for consolidation and as the basis
for subsequent reporting to the U.S. Treasury. Once a
properly balanced message report has been transmitted,
no changes are permitted unless specifically authorized
by the appropriate DAO. Therefore, the SF 1219 must
agree with the message report. If any change is
discovered after a balanced message report is
transmitted, the DO will not include the changes on the
SF 1219, but will report them in the next month’s
financial returns. There is no rounding of figures. Like
the Analysis of Cash and Other Assets, any lines with
zero amounts will be omitted. In the Section II, Part B,
portion of the message, the amounts of debit vouchers
are shown in parentheses to denote a negative amount.
The Disbursements and Collections sections
require a code to identify the category of expenditure or
collection, Category codes for this purpose are as
follows:
1 -
4 -
6 -
7 -
8 -
public vouchers
military payrolls
civilian payrolls (list payroll UIC number on
references line of message report)
collections not covered under code 8
collections from ship’s stores deployed in
foreign waters
The totals of codes 1, 4, and 6 less the totals of codes 7
and 8 must equal total net disbursements reported on
line 4.1 of Section 1, Part A. For a complete explanation
of the preparation of this report, refer to the DODFMR,
Volume 5.
FINANCIAL RETURNS
TRANSMITTAL
All documents comprising the financial returns of
any DO will be shipped under a covering DD Form
2666, Transmittal of Statements or Vouchers. This
form is also required with the daily transmittal of
business for those offices required to submit daily
business.
A sample DD 2666 is shown in figures 7-11 and
7-12, The front of the form is self-explanatory. The
vouchers section is designed to accommodate a DO's
using a single series of voucher for all transactions as
well as a disbursing office’s using a separate series of
voucher numbers for each type of transaction.
Documents submitted that are not specifically included
in the Forms or Vouchers section of the transmittal will
be listed ithe spaces provided in the Forms section. In
the Vouchers section, your disbursing office should list
the disbursement and collection voucher numbers.
TIME OF SUBMISSION
Monthly financial returns must be completed on the
first workday following the close of the accounting
period. Reports that have been completed on the first
workday after the close of the accounting period will
not be considered late or delinquent if they are delayed
by inadequate postal or shipping facilities. If the reports
are not completed on the first workday after the close
of the accounting period, a written explanation of the
delay must be furnished with the reports.
ASSEMBLY, PACKAGING, AND FORMAT
REQUIREMENTS
As previously stated, certain designated DOs must
submit vouchers on a daily basis. The packaging and
submission of the daily documents differ from those
being submitted monthly. The DODFMR, Volume 5,
gives the proper way to arrange those vouchers. The
distribution and packaging of required documents
comprising the financial returns other DOs must submit
can be found in appendix 2 of this book.
Assembly
The returns will be grouped, unfolded and flat, and
arranged in packages as designated in Appendix 2 of
this TRAMAN. Each package will be numbered
serially and appropriately labeled as to its contents.
7-18
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