Chapter 1 Financial Accountability

• Overall Accountability and Liability
• Duties and Responsibilities of the Disbursing Officer
• Approval Process for Deputy Positions
• Duties  and  Responsibilities  of  Agent  Cashier
• Appointment  and  Revocation  Process
• Duration of Appointment
• References for Letters of Authority Required in the Disbursing Office
• Cash  Verification
• Transformation of Money
• Dealing with Irregularities in Disbursing Officer Accounts
• Identifying, Documenting, Tracking, and Accounting for Irregularities
• Accounting for Erroneous Payments
• Illegal, Incorrect, or Improper Payment
• Information Required
• General  Storage  and  Disposition  Requirements
• Postal Funds
• Postage Stamp Stock and Funds
• Basic Criteria for Average Daily Cash Requirements
• Disbursing Officer
• Upon Relief of a Disbursing Officer
• Deposit  Records
• Summary

Chapter 2 Appropriation Accounting

• Appropriations and Funds
• Types of Appropriation Accounts
• The Accounting Classification Code
• Bureau Control Number
• Property Accounting Activity
• Cost Accounting Use
• General Rules for Country Coding Selected Transactions
• Expenditure Category Codes for Disbursments

Chapter 3 Travel Allowances

• Responsibilities
• Member With Dependents
• Special  Categories  Where  Dislocation Allowance is Authorized
• Early Return of Dependents
• Entitlement When a Member Married to a Member Is Transferred
• Special Travel Categories Involving Authorized Allowances
• When COT Leave Travel May Be Performed
• Ship Changes Location while Member is on Authorized Leave or Liberty
• Transportation Allowances
• Temporary Disability Retired List
• Eligibility  for  Dependents  Travel
• Members Discharged Under Other than Honorable Conditions
• Control of Waste, Fraud, and Abuse in Travel Claims
• Summary

Chapter 4 U.S. Treasury Checks

• Voided Check
• Security and Storage of Government Check Stock
• Blank Check Control Log
• Sample GPO Form 2431, Print Order-Department of the Treasury Checks and Proofs
• Spoiled  Checks
• Sample DD Form 2661, Spoiled/Control Check Record
• Sample Certificacte of Destruction
• Available Check Cancelation
• Undeliverable Checks
• Sample SF 1098, Schedule of Canceled or Undelivered Checks
• Schedule of Canceled or Undelivered Checks
• Authorization to Issue Recertified Checks
• Sample SF 1184, Unavailable Check Cancellation
• Conditions  for  Issues  of  Recertified  Checks
• Sample DD Form 2660, Statement of Claimant Requesting Recertified Check
• Recertified  Check  Register
• Preparing and Disposing of Recertified Checks
• Exchange-for-Cash Checks
• Preparation  and  Handling  of  Remittances
• Checking Account Returns
• Sample SF 1179, Month End Check Issue Summary
• Assembly and Submission Requirements

Chapter 5 Foreign Currency

• Availability and Amounts of Foreign Funds
• Military Banking Facility
• ample DD Form 2668, Request for Bid (Purchase/Sale) for Purchase of Foreign Currency
• Revaluation of Foreign Currency
• Unofficial Fluctuations
• Disposition of Foreign Currency
• Sample DD Form 2664, Currency Exchange Record
• For Personnel Departing the Overseas Area
• Sale Through Commercial Channels
• Sample DD Form 2668, Request for Bid (Purchase/Sale) for the Sale of Foreign Currency
• Sample DD Form 2663, Foreign Currency Control Record (front)
• Sample DD Form 2663, Foreign Currency Control Record (back)
• Report of the Balance of Foreign Currency Held Under Dollar Accountability
• Summary -Continued

Chapter 6 Public Vouchers

• Responsibility for Payment
• Preventing Duplicate Payments
• Sample DD Form 2659, Voucher Control Log
• Method of Payment
• Computation of Discounts
• Lost Discounts -Continued
• Interest Payments
• Copies

Chapter 7 Financial Returns

• Responsibilities of Individual Disbursing Officers
• Sample DD Form 2657, Daily Statement of Accountability (front)
• Sample DD Form 2657, Daily Statement of Accountability (back)
• Balancing of Cash Funds
• Daily Agent Accountability Summary
• Sample DD Form 2665, Daily Agent Accountability Summary (front)
• Sample DD Form 2665, Daily Agent Accountability Summary (back)
• Sample DD Form 1081, Statement of Agent Officers Account (Advance of Funds)
• Sample DD Form 1081, Statement of Agent Officers Account (Return of Funds/Vouchers)
• Transactions During Period Affecting Accountability
• Sample SF 1219, Statement of Accountability (front)
• Sample SF 1219, Statement of Accountability (back)
• Summary by Symbol of Check and Deposit Transactions with U.S. Treasury
• Erroneous Statement of Accountability
• Message Report of Statement of Accountability and Disbursments and Collections
• Message  Report  of  Statement  of  Accountability  and  Disbursements  and  Collections
• Financial Returns Transmittal
• Sample DD Form 2666, Transmittal of Statements and Vouchers (front)
• Sample DD Form 2666, Transmittal of Statements and Vouchers (back)
• Labeling and Shipping Requirements
• Auditing Reports and Returns
• Overseas Station Allowances
• Entitlement and Payability Requirements
• Individual Overseas Housing Allowance (OHA) Report
• Utility/Recurring Maintenance Allowance
• Step-by-Step Procedure for Computing OHA
• Move-In Housing Allowance
• Move-In Housing Allowance Claim Form
• Entitlement  Factors
• Step-by-Step Procedure for Computing a Members COLA
• Example  of  a  COLA  Computation
• Member Entitled to Per Diem for Travel Status
• Special  Entitlement  Conditions
• Computation of TLA Entitlement
• Sample TLA Computation Involving Per Diem Entitlement
• Computation of TLA Entitlement Overseas Station Allowances
• Permanent  Duty  Station
• Rental Expenses for a Residence
• VHA  Certificate
• Dependency Application/Record of Emergency Data
• Husband and Wife Both Members Rate
• Computing the VHA Offset for Sharers
• Conditions of Payment
• Liquidation

Chapter 9 Separations, Discharges and Retirements

• Computations of Final Payment Required from the Disbursing Office
• LES Worksheet for Separation (page 1 of 3)
• LES Worksheet for Separation (page 2 of 3)
• LES Worksheet for Separation (page 3 of 3)
• Document Distribution from the Disbursing Office
• Information for Members on Separation
• Navy Retired/Retainer Pay Data Form
• Eligibility of Members for Whom Payable
• Designated  Beneficiaries
• Unauthorized  Absence  or  Desertion
• Reports Confirming Payment of Death Gratuity
• Appendix I Financial Reports
• Financial Reports -Continued

Appendix II Distribution of Documents for Monthly Returns

Appendix III References Used to Develop the Traman

• Index A - D
• Index D - F
• Index F - P
• Index P - T
• Index T - W

Assignment Questions

• Assignment 1: 1 -10
• Assignment 1: 11 - 21
• Assignment 1: 22 - 30
• Assignment 1: 31 - 40
• Assignment 1: 41 - 49
• Assignment 1: 50 - 59
• Assignment 1: 60 - 70
• Assignment 1: 71 - 75
• Assignment 2: 1 -8
• Assignment 2: 9 - 19
• Assignment 2: 20 - 32
• Assignment 2: 33 - 44
• Assignment 2: 45 - 52
• Assignment 2: 53 - 61
• Assignment 2: 62 - 69
• Assignment 2: 70 - 75
• Assignment 3: 1 - 10
• Assignment 3: 11 - 24
• Assignment 3: 25 - 34
• Assignment 3: 35 - 43
• Assignment 3: 44 - 54
• Assignment 3: 55 - 65
• Assignment 4: 1 - 9
• Assignment 4: 10 - 18
• Assignment 4: 20 - 28
• Assignment 4: 29 - 39
• Assignment 4: 40 - 50
• Assignment 4: 41 - 42
• Assignment 4: 63 - 70
• Assignment 5: 1 - 11
• Assignment 5: 11 - 24
• Assignment 5: 25 - 35
• Assignment 5: 36 - 47
• Assignment 5: 48 - 54
• Assignment 5: 55 - 58
• Assignment 6: 1 - 9
• Assignment 5: 10 - 22
• Assignment 5: 23 - 35
• Assignment 5: 36 - 48
• Assignment 5: 49 - 60
• Assignment 5: 61 - 70

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