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Page Title: Chapter 1 Financial Accountability
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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

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