| |
The Month-to-Date totals are cumulative for the
entire accounting period. Month-to-Date totals in
Sections II, III, and IV are cumulative from month-to-
month. The total of Section IV must agree with the total
of Section I or the DD 2657 is out of balance.
The DD 2657 for a new business day should never
be started until the DD 2657 for the previous business
day is in balance. A properly balanced DD 2657 ensures
the agreement between the DO’s cash accountability to
the Treasury and the disbursements and collection
transactions recorded in the accounting system. The
daily DD 2657 will be signed by the DO as an official
attestation of accountability to the Treasury.
DAILY AGENT ACCOUNTABILITY
SUMMARY
Each deputy, agent, and cashier will prepare a Daily
Agent Accountability Summary, DD Form 2665, daily.
The DD 2665 summarizes the transactions for each business
day. A sample DD 2665 is shown in figures 7-3 and 7-4.
A DO must have a continuous picture of the
transactions affecting the accountability of any
assigned deputy, cashier, or agent. This is why the first
DD 2665 should be prepared after an agent’s receipt of
an advance from the DO (or other principal authorized
to provide advances) to show the advance, and the last
DD 2665 prepared up to the time of turn-in (submission
of financial reports to the DO or principal) should show
the turn-in. In this manner, the DD 2665 is a stand-alone
document showing a complete picture of the deputy,
cashier, or agent’s accountability transactions from day
to day. When possible, a turn-in should not be done in
the middle of a business day. However, if a turn-in must
be made in the middle of a business day, a DD 2665 will
be prepared up to the time of the turn-in and will
properly include the turn-in. Another DD 2665 will be
prepared for the portion of the business day following
the turn-in.
STATEMENT OF AGENT OFFICER’S
ACCOUNT
Each time a turn-in takes place or the settlement of
an account occurs, the responsible deputy, agent, or
cashier will prepare a Statement of Agent Officer’s
Account, DD Form 1081, as a covering transmittal. The
DD 1081 summarizes the transactions for the period of
duty covered by the turn-in. The DD 1081 is also used
to document advances of funds. Sample DD 1081s are
shown in figures 7-5 and 7-6.
Upon receipt of the DD 1081, the DO or primary
deputy will perform the following actions:
Verify the DD 1081 when the deputy, cashier, or
agent’s account is settled.
Sign the original and copy of the form.
Retain the original and supporting documents to
support the DD 2665.
Return the signed copy to the deputy, agent, or
cashier.
The verification includes an actual cash count. The
deputy, agent, or cashier will retain the signed copy as
a record of the opening cash balance for the next period
of duty or for record purposes if the account is balanced
to zero.
STATEMENT OF ACCOUNTABILITY
As stated previously, the Statement of
Accountability, SF 1219, is a consolidated analysis of
the transactions recorded for the accounting period.
The SF 1219 shows summary totals of all receipts and
expenditures of public funds occurring during the
accounting period and the state of the DO’s accounts at
the end of the accounting period.
Preparation and Submission Requirements
The Statement of Accountability, SF 1219, is
prepared in triplicate. Erasures, strikeovers, or marks
of any description other than legitimate entries are not
permitted on the SF 1219.
A Statement of Accountability will be submitted
each month for each disbursing symbol. Whether or not
transactions have occurred or an accountable balance is
involved does not matter; the SF 1219 must still be
submitted each month. This requirement must be met
each month until a SF 1219 marked “FINAL” (in the
blank space directly above the name line) has been
submitted and the notice of detachment without relief
or closure of the disbursing symbol has been made.
(This annotation is used only to indicate that a DO has
been detached without relief or the symbol has been
closed.) When a DO is relieved of duty, the last return
will be endorsed with a certificate of transfer, but will
not be marked “FINAL.”
As a senior DK, you may be responsible for
preparing or auditing the SF 1219. In preparing the SF
1219, be sure to use cumulative Month-to-Date totals
from the final DD 2657 for the accounting period (or
month) to complete the similarly numbered lines of the
SF 1219. Certain alpha-suffixed cumulative line totals
on the DD 2657 must be combined before they are
entered on the SF 1219.
7-6
|
