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Figure 1-2.-Sample endorsement for a general depositary.
Checks deposited need not be sorted, but they
should be accompanied by an adding machine tape or
other listing showing the amount of each check and the
total amount of the deposit.
Deposit Tickets
All deposits must be accompanied by a Deposit
Ticket, SF 215, prepared by the depositor. Separate
deposit tickets are required for cash and checks. Table
1-3 shows the proper distribution of this form.
Deposit Records
Unfortunately, a negotiable instrument or even a
group of these instruments may occasionally get lost in
the mail. They may even get lost after a deposit has
been made! To identify the drawer and endorser and to
effect replacement, the disbursing unit should maintain
a record of each instrument deposited. This record may
be maintained on microfilm or by photocopies.
Regardless of the method used, the front and back of
each instrument must be copied.
When microfilming or photocopying facilities are
not available, the record will be a typed or written list
containing the following information:
Source of the instrument
Name of the financial institution on which the
instrument is drawn
Type of instrument
Serial number of the instrument
Payee
Maker
Date drawn
Amount
Debit Vouchers
When a bank has a valid charge against a disbursing
symbol number (such as in the case of a returned check),
a Debit Voucher, SF 5515, is issued. This acts as a
negative deposit and requires the DO to make the
adjustment on his or her current month’s financial
returns.
The necessary actions for recording and
clearing these transactions are contained in the
DODFMR, Volume 5.
Schedule of Deposit Activity
All DOs are required to prepare and submit a
schedule of deposit activity in connection with their
Table 1-3.—Distribution of Standard Form 215
1-22
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