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Dealing with Irregularities in Disbursing Officer Accounts
Disbursing Clerk 1 & C - Military manual for administrative purposes
Accounting for Erroneous Payments
The status of any recovery action in process or contemplated When  an  investigating  officer  is  required,  the  CO is  responsible  for  making  the  appointment.  If  the  CO is not authorized to convene an investigation, he or she must request an investigation through the chain of command. The investigating officer must  not be in the DO’s   chain   of   command. Whenever   possible,   a disinterested   DO   should   be   appointed   as   the investigating officer. Investigating officers should be commissioned officers in the rank of O-4 or above, or civilian employees in grades GS-12 or above, and if practical, senior in rank to the DO under investigation. The  investigating  officer  should  be  familiar  with investigative  techniques  and  have  a  knowledge  of  the required  internal  controls,  pertinent  laws,  and directives. If the investigative officer does not meet these  requirements,  technical  guidance  should  be requested  from  the  staff  judge  advocate  or  other appropriate  sources.  The  required  procedures  and findings  are  detailed  in  the  DODFMR,  Volume  5, chapter 06. Identifying,  Documenting,  Tracking,  and Accounting  for  Irregularities Previously,  you  read  that  financial  irregularities  in a DO’s account usually occur in three general areas: physical  losses  (either  major  or  minor)  of  funds;  illegal, improper, or incorrect payments; and overages of funds. Now, let’s look at each of these areas and the steps that should be taken by those in accountable positions to monitor,  control,  and  identify  these  irregularities. S U B S I D I A R Y    A C C O U N T A B I L I T Y RECORDS.—  The   DO   always   has   primary responsibility for identifying, tracking, and accounting for  irregularities.  Using  the  DD  Form  2667,  Subsidiary Accountability Record, allows the DO to maintain a record  of  all  physical  losses  or  overages  of  funds. Separate DD 2667s should be maintained for physical losses; separate DD 2667s should be maintained for overages. The DD 2667 maintained for a loss must be reconciled  with  the  DD  2657  daily  and  fled  as  a subsidiary record supporting the DD 2657. If more than one physical loss or overage occurs in a single day (because of the use of more than one deputy, agent, or cashier), each loss or overage must be accounted for individually. PHYSICAL LOSSES OF FUNDS.— Physical losses  of  funds  are  divided  into  two  categories:  major and minor. In dealing with a physical loss of funds, the first step is to determine the extent of the loss. Major.— As previously stated, a major physical loss  is  a  loss  of  $750  or  more.  It  includes  losses  of public funds, records, or papers as a result of fire, flood, earthquake, action by hostile force, airplane crash, shipwreck, or explosion. It includes other losses not covered by the Government Losses in Shipment Act, unexplained  losses,  and  other  similar  occurrences.  Any losses   of   $750   or   more   resulting   from   wrongful conduct, such as theft, robbery, and burglary, are major physical losses. Losses resulting from embezzlement or fraudulent acts of disbursing personnel, acting alone or in collusion with others, are treated as major physical losses regardless of the amount involved. For all major losses, an investigative officer must be appointed to hold  the  appropriate  type  of  investigation. Minor.— Minor physical losses are those under $750  when  there  is  no  fraud  involved.  The  DO  is pecuniarily liable for all minor losses that occur in his or her account, but may request relief of liability for minor losses by submitting a quarterly minor loss report to DFAS-CL. Unless an indication of fraud exists, the CO is not required to report a minor loss of funds through the chain of command to DFAS-CL. The DO, however, must notify the CO in writing whenever a minor loss of funds occurs. All minor losses over $25 included on the quarterly report  must  be  supported  by  a  separate  investigative report prepared by someone outside the disbursing office. Investigative comments associated with a minor loss  of  $25  or  less  must  be  made  by  the  DO  and submitted in support of the associated items on the quarterly report. If a loss of $25 or less is attributable to the DO, the deputy will conduct the investigation and prepare  a  written  investigative  report.  Under  no circumstances will the individual incurring the loss prepare his or her own investigative report. ILLEGAL,   INCORRECT,   OR   IMPROPER PAYMENT  LOSSES.—  Illegal, incorrect, or improper (erroneous) payment deficiencies may result from a number of causes, such as the following situations: Overpayment of a payee Two or more payments to the same payee for the same entitlement Payment  to  the  wrong  payee U.S.  Treasury  check  overdrafts 1-12

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