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
An individual DO is required to render both daily
and monthly financial reports to his or her designated
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 CDOs 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
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.
A CDO maintains two records of financial
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.