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2. One copy of this form goes with the monthly
financial returns.
3. The other copy goes to the retained returns.
NOTE: The total amount shown on the SF 1179
must agree with the amount shown in the check issue
information on the reverse of the Statement of
Accountability, SF 1219.
ASSEMBLY AND SUBMISSION
REQUIREMENTS
The monthly checking account returns from DOs
will consist of the following documentation:
Detail of checks issued (in machine readable
format)
Original of Month End Check Issue Summary,
SF 1179
Statement of destruction of voided checks
Any Advice of Check Issue Discrepancy, TFS
5206, or Journal Voucher, OF Form 1017-G
AUDITS OF U.S. TREASURY CHECKING
ACCOUNTS
The Department of the Treasury performs the audit
and reconciliation of U.S. Treasury checks. Each paid
check is reconciled with the amount of issue as reported
in a DO’s checking account returns. Although no
reconciliation statements or outstanding checklists are
furnished to individual DOs, the Treasury Department
advises each DO of any check issue discrepancy of
$1.01 or more detected during the reconciliation
process. Additionally, the Treasury will advise each
DO of all checks paid for which a report of issue has not
been received or accepted.
Discrepancies of $1.00 or Less
The Treasury will make adjustments for
discrepancies of $1.00 or less, without notification to
the individual DO.
Discrepancies of $1.01 or More
The Department of the Treasury will report each
discrepancy of $1.01 or more to the individual DO on
an Advice of Check Issue Discrepancy, TFS 5206. The
correction for the discrepancy should then be made on
a DD 1034 or DD 1131 to adjust the difference between
the check and the appropriation. Complete instructions
for correction procedures can be found in the
DODFMR, Volume 5.
SUMMARY
This chapter has given you only a brief overview of
the many facets involved in U.S. Treasury checking
accounts. The accountability procedures for handling
U.S. Treasury checks—from the time of ordering
through issuance to the payee—are as strictly controlled
as those for cash funds. Even after U.S. Treasury
checks are issued, the DO remains constantly involved
with procedures concerning check cancellations;
replacements of lost, stolen, or mutilated checks; and
determinations concerning checks that have not been
negotiated within the limited playability time frame.
In this chapter, you have read only about some of
the more common situations you may encounter as a
senior DK. Be aware that this area of disbursing will
always be challenging and complex. Also be aware that
this is a constant arena for problems and disbursing
discrepancies.
For this reason, we strongly
recommend you always consult the DODFMR, Volume
5, for complete instructions for handling any incident
or action involving U.S. Treasury checks.
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