The two reports discussed previously are the
primary reports needed to reconcile with the
memoram.lum accounting logbook.
All claims and
corresponding amounts presently in the accounting
system can be verified using them. If the claim is not
shown as being recorded on one report, it must be shown
on the other report or else it will not have been recorded
in the system. Reconciliations means, therefore, that
starting with one report, you go through it comparing its
entries to the entries in the memorandum accounting
logbook. If you do not find a voucher on one report, you
should then go to the other report. If it is not on this
report, it is not in the accounting system and you should
note this fact. Repeat this process until all vouchers
recorded in the accounting system arc reconciled against
the memorandum accounting logbook. Besides
verifying that all the vouchers have been recorded in the
accounting system, you should also note the following
Accounts recorded in the accounting system that
are incorrectboth obligations and expenditures
Canceled vouchers or vouchers improperly
charged against a job order that are recorded in
the accounting system-both obligations and
Report all errors to the appropriate person at your
NOTE: If you have access to an Integrated
Disbursing and Accounting System terminal, you will
be able to directly enter the obligations yourself. This
should make reconciliation easier especially if you enter
them in a timely manner.
You may also receive a weekly transaction listing.
Although this enables a weekly reconcilitition, a
monthly reconciliation is adequateexcept at the end
of the fiscal year when it is critical that fund status be
The key to effective accounting is a good
relationship with the AAAkeep the lines of
communication open and whenever a problem arises
consult with them. Try to cooperate with them and keep
them informed. It is not always easy but it is worthwhile
to make an effort to adjust and establish appropriate
Of course make allowances for
geographical separation and the fact that you are not the
only command served by the AAA.
You are not done managing Navy claims funds until
all obligations have been liquidated. This means that
you must establish procedures to review the status of
unliquidated obligations. There also exists a category
called unmatched disbursements that must be reviewed.
Unmatched disbursements are expenditures against
your authorization that have no corresponding
obligation. You are required to prepare an annual report
on your review of outstanding unliquidated obligations.
A sample format for the memorandum accounting
logbook is shown in figure 12-10.
While funds are not authorized by type of claim,
JAG recommends that you internally allocate specific
amounts for each type of claim up to the amount of your
authorization if you pay more than one type of claim.
You should then enter this amount in the memorandum
accounting logbook and adjust internally as needed. To
facilitate reconciliation, number vouchers
consecutively by job order as they are prepared. Use
this number in the last four positions of the Navy
standard document number assigned to the voucher. If
a claimant is due additional funds (for example, a
reconsideration), prepare a new voucher assigned the
next consecutive voucher number to the voucher. If you
do not enter the obligations yourself and vouchers are
Figure 12-10.Sample format for memorandum accounting logbook page.