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Sections
In the following paragraphs, we will briefly
describe the different sections of the SF 1219 and how
they are used. Refer to figures 7-7 and 7-8 as you read
these descriptions. Assume you are responsible for the
entries and their associated procedures. Remember, the
DD 2657 to which we will refer is the final DD 2657
for the reporting period.
HEADING.— The heading section of the SF 1219
is self-explanatory.
SECTION I, GENERAL STATEMENT OF
ACCOUNT.— Section I consists of the following parts:
Part A.—Transactions During Period Affecting
Accountability
Part B .—Analysis of Incumbent Officer’s
Accountability
Part C.—Analysis of Predecessor Officer’s
Accountability
Part A.—Transactions During Period Affecting
Accountability.— As the title implies, Part A
summarizes the transactions during the period that affects
accountability. As previously stated, the amounts on the
Statement of Accountability are derived from the
various Month-to-Date totals on the DD 2657. Refer to
figure 7-7 and locate line 1.00 in Section I, Part A. This
amount represents the total accountability at the
beginning of the accounting period; therefore, line 1.00
will equal the Month-to-Date column total from line 1.00
of the DD 2657. This amount must be the same amount
that was reported as the Accountability Close of Period
amount on line 5.00 of the SF 1219 for the previous
reporting period. In the case of relieving DOs the amount
shown in line 1.00 of Part A must be the same as the
amount shown on line 11.0 of the relieved DO’s final
SF 1219. DOs reporting foreign currency will enter the
amount of foreign currency (including depositary checking
accounts) held at the beginning of the reporting period
in the blank space opposite the caption for line 1.00.
Next, locate line 2.0 in Section 1, Part A. Lines
beginning with the number 2 are concerned with
increases in accountability. Line 2.1 reports the total
amount of U.S. Treasury checks issued. This amount
must agree with the combined Month-to-Date column
totals of lines 2.1A and 2.1B of the DD 2657. This
amount must also agree with the amount in Section II,
Part A, column 5, on the reverse of the SF 1219 (as
shown in fig. 7-8) and with the net total of checks issued
as reported on the SF 1179. Be aware that any checks
issued on a depositary checking account will not be
included in this total but will be treated as cash
transactions. Lines 2.34 and 2.36 are not used. Line
2.37 is used to record the final accountability of a
deactivated DSSN that is being assumed by the DO.
This amount will equal the Month-to-Date column on
line 2.37 of the DD 2657. Generally, line 2.39 is not
used; however, designated DOs participating in the
Treasury’s On-Line Payment and Collection System
may use this line. The amount in line 2.9 represents
total increases in accountability for the accounting
period. Now, locate line 3.0, which represents the
subtotal of the amounts in the preceding lines.
Next, locate line 4.0, Decreases in Accountability.
(Notice how after the increases in accountability are
reported in Part A, the decreases are summarized.) The
amount in line 4.1 represents the net disbursements for
the month and equals the Month-to-Date column total
from line 4.lF of the DD 2657. The amount entered in
line 4.2, Deposits Presented or Mailed to Bank, will
equal the combined Month-to-Date column totals of
lines 4.2A and 4.2B of the DD 2657. This amount must
also agree with the amount in Section II, Part B, column
5, on the reverse of the SF 1219 as well as the amount
from line 20.0 of the Schedule of Deposit Activity.
Lines 4.34 and 4.36 are not used. Line 4.37 is used only
when the DSSN is being deactivated and final
accountability is being transferred to another disbursing
office. Line 4.39 is not used. Line 4.9 represents the total
decreases in accountability for the accounting period.
Line 5.00, Total Accountability Close of Period,
represents exactly what it says—the total accountability
at the close of the accounting period. It will equal the
Month-to-Date column total online 5.0 of the DD 2657.
Part B.—Analysis of Incumbent Officer’s
Accountability. — Part B is an analysis of the present
DO’s accountability. Be aware that several lines in Part
B do not have titles but are still designated for specific
information. Locate line 6.1 in Part B. The amount in
line 6.1 will equal the Month-to-Date column total from
line 6.1 of the DD 2657. If there is only one Limited
Depositary Account (LDA), show the name and
location on the Name and Location of Depositary line
of the description column. If more than one LDA is
maintained by your office, attach a schedule to each
copy of the SF 1219 showing the name, location,
foreign currency unit, and U.S. dollar equivalent for
each LDA, and show the total of all LDAs on line 6.1.
Enter “See Attached” on the Name and Location of
Depositary line. Amounts on this line will always be
reported in U.S. dollars and agree with the DO’s
computed LDA checkbook balance.
7-11
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