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Corrections - 14135_349
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 items: l l Accounts  recorded  in  the  accounting  system  that are  incorrect—both  obligations  and  expenditures Canceled   vouchers   or   vouchers   improperly charged against a job order that are recorded in the  accounting  system-both  obligations  and expenditures Report all errors to the appropriate person at your accounting  activity. 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  adequate—except  at  the  end of the fiscal year when it is critical that fund status be closely  monitored. The   key   to   effective   accounting   is   a   good relationship   with   the   AAA—keep   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 procedures. Of   course   make   allowances   for geographical separation and the fact that you are not the only command served by the AAA. UNLIQUIDATED OBLIGATIONS 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. MEMORANDUM ACCOUNTING LOGBOOK 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. 12-40

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