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one shown in figure 4-4, is used as the collection
document. Refer to the far right column of the SF 1098
in figure 4-4. Notice how the appropriation that was
originally charged when the payment was made is now
credited for the amount of the canceled check. The SF
1098 must show all lines of accounting data charged and
credited on the original disbursement voucher. The
checks must be deposited to the checking account
symbol number used by the DO making the
cancellation. No payee endorsement on the reverse of
the check is necessary; only the DO’s endorsement
stamp is required.
DEFACEMENT PROCESS.— The following
statement must be typed or stamped on the face of each
canceled check: NOT NEGOTIABLE - FOR
PAYMENT AND CREDIT IN THE U.S.
TREASURY. D.O. SYMBOL
The letters of the legend must be of prominent size to
remove all possibility of negotiation. The stamp must
be placed so that the defacement will not interfere with
the MICR encoding.
DEPOSIT TICKET.— Canceled checks will be
deposited on a Deposit Ticket, SF 215, separately from
other collections.
The requirements for depositing canceled checks
are not based on the money amounts like other deposits.
As described earlier, each canceled check must have the
appropriate statement typed or stamped on its face. It
should then be held for consolidation with the other
canceled checks when the SF 215 is prepared.
DISPOSITION.— Deposits of canceled checks
shall be forwarded to an FRB or branch no later than the
25th of the month in which the canceled checks were
received. Checks received for cancellation after the
25th of the current month will be stamped promptly and
retained for recording and deposit in the following
month’s accounts. All DOs (CONUS and overseas)
shall deposit all canceled Treasury checks with the
nearest FRB or branch.
UNDELIVERABLE CHECKS
We explained earlier how a Treasury check that was
not delivered to the payee within 60 days after the
month of issue is classified as an undeliverable check.
As a senior DK, you should be aware of specific
requirements for the storage and handling of
undeliverable checks. You should also understand the
basic documentation and accounting procedures for
these checks.
SECURITY AND STORAGE
REQUIREMENTS
All undeliverable checks must be kept in a safe or
security container that carries at least a Class 1 or Class
5 security level.
All undeliverable checks in a
disbursing operation should be filled in a way that is best
suited for ready identification whenever a check is
claimed or when one is prepared for mailing after an
appropriate address has been determined.
Undelivered checks should not be removed from
the safe or held by disbursing agents except for
immediate cancellation, deposit, or delivery to the
payee.
RETURNED AND UNDELIVERABLE
CHECK/BOND RECORD
The DO maintains a record of undeliverable checks
by using the DD Form 2658, Returned and
Undeliverable Check/Bond Record. For each
undeliverable check, the DD Form 2658 must include
the following information:
The date the check was returned
The check number
The check date, amount, and payee
The voucher number
The disposition and the date of disposition.
TIME LIMITS FOR HOLDING
UNDELIVERABLE CHECKS
The DO is responsible for attempting to make
delivery of each check to its designated payee. If
delivery has not been made within 60 days after the
month of issue, however, undeliverable checks must be
disposed of as follows:
Undelivered checks held by the issuing DSSN
are collected to the credit of the issuing appropriation
(or to a suspense account) and deposited in the method
prescribed for canceled checks.
Undelivered checks held by other than the
issuing DSSN, together with a reason for non-delivery,
are returned to the issuing DSSN by registered mail
within 2 weeks. If the address of the issuing disbursing
office is unknown, the servicing DFAS should be
contacted.
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