| |
CHAPTER 1
FINANCIAL ACCOUNTABILITY
The handling of money is one of the primary daily
duties of the Disbursing Clerk (DK) rating. As you
advance in the DK rating, you will see the handling of
U.S. public monies takes place in all sections of a
disbursing office and in disbursing operations of all
different sizes. For the purposes of this training manual
(TRAMAN), U.S. public monies are defined as those
monies appropriated by Congress for use by the Navy
Department.
Accountability is the guiding principle in all
financial transactions involving public funds. In fact,
accountability for the documentation that represents a
transaction involving public funds is just as important
as it is for the money itself. When a government
obligation is paid, the documentation itself becomes
accountable.
This chapter is intended to give you an overview of
the important aspects of financial accountability, for
you will use the principle of accountability throughout
your career. Accountable positions are intrinsic to the
DK rating. You must be aware of these positions and
what they involve, since even relatively junior DKs may
be assigned to accountable positions. This chapter
covers the accountable positions normally associated
with a disbursing office. We will look at how they are
established and their various functions, duties, and
controls. We will also look at the ways in which the
number and types of accountable positions and their
associated duties will vary according to the particular
needs, location, and mission of each disbursing office.
As a senior DK, you must be aware of these positions
and how they will touch upon your own duties and
responsibilities in any type or size of disbursing
operation. Above all, you must understand how the
principle of accountability is acknowledged,
demonstrated, and upheld by all persons appointed to
these positions. To maintain accountability, every DK
must be constantly security conscious, completely
aware of his or her accountable responsibilities, and
possess the highest personal integrity. As a senior DK,
you will be expected to demonstrate these qualities as
well as train junior personnel in these areas.
ACCOUNTABLE POSITIONS
Accountable positions are associated with the
handling of public funds. In fact, accountable positions
are assigned only to those jobs or billets in which the
members must handle public funds.
GENERAL CHARACTERISTICS
Accountable positions are intentionally limited and
carefully monitored. They are intentionally limited to
fix certain responsibilities on specific individuals. A
person assigned to an accountable position is authorized
to receive, maintain custody of, disburse, or otherwise
dispose of public funds.
Accountable positions are carefully monitored.
Federal law requires that a central record of all
accountable positions be maintained. The Defense
Finance and Accounting Service - Cleveland Center
(DFAS-CL) has been assigned this responsibility for all
accountable positions involved with Navy public funds.
PERSONS ASSIGNED TO ACCOUNTABLE
POSITIONS
Except as otherwise specifically provided,
accountable positions are normally filled by the
following persons:
1.
2.
3.
Disbursing officers (DOS) and their duly
appointed
a. deputies and
b. agent cashiers
Officers of the Supply Corps on duty as supply
officers on ships or stations and their duly
appointed
a. imprest fund cashiers,
b. collection agents, and
c. authorized custodians
Officers of the Supply Corps serving as
assistants to the supply officer and designated
as
a. food service officers,
1-1
|
