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Chapter 7 Financial Returns
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Disbursing Clerk 1 & C - Military manual for administrative purposes
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Sample DD Form 2657, Daily Statement of Accountability (front)
consolidated with those of the designated CDO. This is why each CDO, as well as each DO submitting returns to that CDO, must sign all checks issued under their respective names and-office symbol numbers. In the case of vouchers paid by DOs other than CDOs, both the office symbol number of the CDO and that of the paying disbursing office must be shown on the vouchers. RESPONSIBILITIES OF INDIVIDUAL DISBURSING OFFICERS An individual DO is required to render both daily and monthly financial reports to his or her designated CDO. Daily and Monthly Business Reports The  two  documents  that  summarize  daily  and monthly  business  are  (1)  the  Daily  Statement  of Accountability,  DD  2657,  and  (2)  the  Statement  of Accountability, SF 1219, respectively. The Transmittal of Statements and Vouchers, DD Form 2666, is the covering  transmittal  document. DAILY   STATEMENT   OF   ACCOUNT- ABILITY, DD FORM 2657.— The DD 2657 is prepared in duplicate as a summary of all daily transactions and a report of balances at the end of each business day. A sample DD 2657 is shown in figures 7-1 and 7-2. The original is certified by the DO. The DO is required to submit   the   original   DD   2657   with   supporting documents to the CDO no later than the first working day  following  the  date  on  which  the  transactions occurred. For days on which there were no transactions, the DO is not required to prepare a DD 2657. However, on the first DD 2657 prepared following the day(s) on which no business transactions occurred, the DO should add  the  notation  “No  business  on  (insert  date[s])  ” at the top of the form. Also, the DO should annotate the last DD 2657 for the month with the statement “FINAL DD FORM 2657 FOR MONTH OF (insert month) .” STATEMENT   OF   ACCOUNTABILITY,   SF 1219.— At the end of each month, the DO will prepare a Statement of Accountability, SF 1219, in triplicate. In the upper right-hand corner of the SF 1219, the DO will insert the words “For inclusion in the consolidated account of (insert name of CDO and CDO’s symbol number).” The DO will forward the original SF 1219 and one copy to the CDO and will retain one copy. TRANSMITTAL   OF   STATEMENTS   AND VOUCHERS, DD FORM 2666.— The DO will ship each  daily  DD  2657  and  all  supporting  documents under  a  covering  DD  Form  2666,  Transmittal  of Statements  and  Vouchers,  using  the  Forms  and Vouchers sections of this form to list the submitted documents.  In  the  Vouchers  section,  the  DO  lists  the inclusive   disbursement   and   collection   voucher numbers.  In  the  Forms  section,  the  DO  lists  all applicable  forms  and,  in  the  spaces  provided,  any  other documents submitted as part of the daily financial returns that are not specifically included in the Forms or  Vouchers  sections  of  the  transmittal. Checking  Account  Returns A DO submits his or her checking account returns based on the type of submission capabilities available. DOs at offices with magnetic tape capability will submit their returns directly to the Department of the Treasury. In offices where this capability is not available, DOs will submit the information for their checking account returns on data diskettes to their designated CDOs for conversion to magnetic tape. RESPONSIBILITIES OF CENTRAL DISBURSING OFFICERS A CDO is required to perform the same daily tasks as a regular DO. In addition, a CDO is tasked with consolidating all the financial transactions processed by the DOs who are required to report to him or her. Business Records A  CDO  maintains  two  records  of  financial transactions. The first is a regular DD 2657, Daily Statement of Accountability, for the transactions of that individual CDO. The second is a consolidated DD 2657 that summarizes all transactions reported by the CDO and his or her reporting DOs. DAILY   STATEMENT   OF   ACCOUNT- ABILITY, DD 2657.—  In the same manner as other DOs, a CDO prepares a DD 2657 to maintain a record of   his   or   her   daily   business.   The   processing   of documents is also similar. In fact, just like any other DO, the CDO must prepare a monthly Statement of Accountability   for   inclusion   in   the   Consolidated Statement of Accountability. CONSOLIDATED   STATEMENT   OF ACCOUNTABILITY.— The  Consolidated  Statement of  Accountability  summarizes  all  transactions  made  by the  CDO  and  his  or  her  reporting  DOs  during  the accounting period. The CDO uses a regular SF 1219 and turns it into a consolidated report by inserting the word Consolodated immediately before Statement of Accountability in the heading. The CDO enters his or her name, rank, office symbol number, and activity, as well as the agency name and index number, in the appropriate spaces. The reverse of this SF 1219 is left blank. 7-2

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