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NOTE: Once a check has been reported as a check
issue, it must not be voided. These checks must be
treated as spoiled or canceled, as appropriate.
DOCUMENTATION.— A check that is voided
must be included on the record of checks drawn as a
check issue having a zero (0) dollar value. The DO must
make certain check-issue reports include the serial
number and date of each voided check with the dollar
amount reported as zero. When voided checks are
destroyed, a Certification of Destruction must also be
prepared.
DISPOSITION.— Voided checks must be defaced
and rendered nonnegotiable, and destroyed.
Defacement.— A voided check must be defaced by
typing or stamping the following statement on the face
of the check: VOID - NOT NEGOTIABLE. NO
CHECK ISSUED UNDER THIS NUMBER. All
voided checks must be stored in the DO’s safe
segregated from all other checks.
Destruction.— Voided checks must be destroyed
locally by the DO by either burning, shredding, or
pulverizing within 30 days of the date on which the
check was voided. If burned, the voided checks must
be completely burned. If voided checks are destroyed
by shredding, the fragments must be no larger than .25
inch in width and 3.5 inches in length.
Certificate of Destruction.— Regardless of the
method of destruction, a Certificate of Destruction must
be prepared. As previously described and shown in
figure 4-3 for spoiled checks, this certificate should be
prepared in duplicate for voided checks. The DO and
at least one witness will perform the following duties:
1.
2.
3.
Examine the checks to verify they are the actual
checks to be destroyed.
Verify the check numbers and DSSN with the
information on the statement of check
destruction.
Sign the statement of destruction only after
witnessing the actual destruction.
The original will be forwarded with the DO’s
monthly financial returns. The copy is filed with the
DO’s retained financial returns.
AVAILABLE CHECK
CANCELLATIONS
Canceling an available check is simply the process
of depositing an issued check back into the DO’s own
official checking account. A DO may cancel an
available check under any of the following conditions:
The check was drawn under the DO’s own
official checking account symbol.
The check was drawn under the account of a
predecessor of the same activity and symbol
number.
The check was drawn under an account the DO
is in the process of settling.
NOTE: The same provisions that apply to the
limited playability (negotiability) of any U.S. Treasury
check must be taken into account when an available
check is canceled. Under these provisions, a check that
is more than 1 year old may not be canceled and
deposited. The procedures for unavailable or
non-negotiable checks will be discussed later in this
chapter.
Authorization and Conditions for
Cancellation
Previously, we touched upon some of the
conditions involving cancellations of government
checks. In the case of available checks, any U.S.
Treasury check in the possession of a DO will be
canceled under the following conditions:
When it is determined that the payee or the
payee’s estate is no longer entitled to the
proceeds of the check.
When the determination of nonentitlement
is made after transmission of the financial
returns in which credit for that check was
claimed.
When the check is for a payroll that has already
been transmitted and it is determined the check
was not due the payee.
When the check is undeliverable for 60 days after
the last day of the month of issue.
When the check is not over 1 year old.
Cancellation Process
Available check cancellation transactions are
processed in a manner similar to collections.
S C H E D U L E O F C A N C E L E D O R
UNDELIVERED CHECKS.— A Schedule of
Canceled or Undelivered Checks, SF 1098, such as the
4-9
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