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Purpose
The primary purpose of the schedule is to list the
detailed transactions included in line 4.2 (Deposits
Presented or Mailed to Bank) of the SF 1219. The
schedule also serves as a transmittal for deposit
confirmation documents and provides a detailed listing
of those that remain unconfirmed.
Preparation
The schedule will be prepared in an original and
two copies. The original and one copy will be submitted
with the Statement of Accountability, SF 1219. The
other copy is retained by the disbursing office.
MESSAGE REPORT OF STATEMENT
OF ACCOUNTABILITY AND
DISBURSEMENTS AND
COLLECTIONS
This is an additional report that aids the Navy in the
timely gathering of financial information. It is a
message report of the Statement of Accountability with
detailed information concerning U.S. Treasury
checking account activity and the amounts by
appropriation of disbursements and collections. Figure
7-10 shows a sample message.
SUBMISSION REQUIREMENTS
On the first workday following the end of an
accounting period (normally a calendar month), all DOs
assigned to ships, tactical units, and overseas
non-tactical units submitting financial returns to DAO
Norfolk or San Diego will submit the message report of
the Statement of Accountability and Disbursements and
Collections. Negative reports are required. If
MINIMIZE on message traffic is in effect, reports will
take precedence over MINIMIZE and be transmitted as
required.
Relief of a Disbursing Officer
When a change of DOs is effected on other than the
last day of the month, the message report for the month
will be submitted as follows:
The relieved DO will render a report no later than
the first working day after relief covering the applicable
period. The report will contain a statement identifying
the relieving officer and will also state that officer will
render a further report following the end of the month.
The relieving officer will render his or her report
to include only his or her transactions for the month and
identify the period for which the report is made.
Further, the report will contain a statement identifying
the DO relieved and that the relieved DO reported
partial month transactions that are not included in the
current report.
Disbursing Officer Temporarily Ceases to
Transact Business
Under certain circumstances such as overhaul or
emergency repairs, DOs assigned aboard ships may be
required to temporarily discontinue processing
disbursements and collections transactions. Generally
the DO will make arrangements with a nearby
non-tactical DO to process these transactions (including
payrolls) during the overhaul or repair period. This
action does not close the DSSN and the DO will
continue to prepare and submit all required reports
including the message report. When a DO temporarily
ceases to transact business, but does not close the
disbursing account, the message report will be
submitted as follows:
Immediately upon transfer of the disbursement
and collection transaction responsibility to a
non-tactical DO, the transferring DO will submit the
disbursements and collections portion of the message
to report all transaction performed from the first day of
the reporting period through the date of transfer. The
report will identify the period for which the report is
made. The report will also identify the DSSN of the
disbursing office to which the work is transferred and
include an estimate as to when normal operations are
anticipated to resume.
On the first workday following the end of the
reporting period during which the responsibility for
disbursement and collection transactions is transferred,
the DO will prepare the Statement of Accountability
portion of the report in the usual manner. The
disbursements and collections portion will be negative
and will contain a statement referencing the message
report submitted in compliance with the preceding
paragraph.
For each succeeding month until disbursing
operations are resumed, the DO will continue to submit
the message report. The Statement of Accountability
portion will report the DO’s accountability to the
Treasury and the disbursements and collections portion
will be negative.
7-16
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