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the Claims, Defense Appropriation and (2) deposits
made into an appropriation other than Navy claims
funds. Deposits received in foreign currency should be
deposited with the local disbursing officer in the same
manner as any other collection. It is the responsibility
of the local disbursing officer to exchange the foreign
currency for United States currency.
. Deposits—Claims, Defense Appropriations—
carrier recoveries are the major type of deposits you will
encounter in this category. Specific instructions for
making deposits of carrier recoveries and any additional
types of transactions related to carrier recoveries are
found in JAGINST 5890.1.
. Deposits-other than into the Claims, Defense
Appropriations.
Money recovered under the MCRA
and from affirmative tort claims related to damage of
government property is not deposited into the Claims,
Defense Appropriations but into a Navy general fund
receipt account. The check or money order should be
made payable to the order 01 the collecting organization
or to the Treasurer, United States.
FUNDS ADMINISTRATION
The primary report used to manage these funds is
the Trial Balance Report, NAVCOMPT Form 2199A
(fig. 12-9). This report must be reviewed to verify that
the amount of funds authorized is accurately recorded
on the report.
To do this, compare your current
authorization to the amount shown for the General
Ledger Account (GLA) 1031. They should be equal.
The amount currently reported as obligations in the GLA
0998 should be reviewed next. This figure should be as
current as possible.
If you are able to enter your
obligations directly into the system, this should not be a
problem. Next, review what has been disbursed by
looking at the GLA 1060. Within several months after
the end of each fiscal year, this should equal the total
amount obligated. If this is not the case, determine the
reasons for the differences. Finally, determine if there
were any problems in liquidating the amounts obligated
by looking at the GLA 1960. This will tell you what
amounts have been disbursed against your account that
have problems (for example, no corresponding
obligation or erroneous accounting data). Make sure
these problems are promptly corrected.
Your responsibilities do not end on 30 September.
You must continue to review NAVCOMPT Form 2199A
for prior years to make sure the obligations are promptly
liquidated and erroneous expenditures are not charged
against your operating budget.
RECONCILIATION
Reconciliation compares what is recorded in your
memorandum accounting logbook with what has been
recorded in the accounting system. You must reconcile
both obligations and expenditures. What makes
reconciliation so crucial is that the authorization
accounting activity (AAA) records are the official
records accepted by higher authority. For this reason
they must be correct. Although the responsibility for the
error may not be yours, the responsibility for an
overobligation is yours. his is why you are responsible
for reconciliation, not the AAA.
To reconcile you must understand what happens to
a voucher after it has been prepared. The original and
copies are sent to the disbursing office.
A copy is
retained in the preparing office for its records and either
(1) a copy is sent to the AAA or financial information
processing center (FIPC) to record the obligations or (2)
an obligation entry is made using your local AAA/FIPC
automated system.
The Navy Comptroller Manual
states that an approved claim authorized by law is an
obligation. Therefore, to maintain current obligations,
the AAA/FIPC must receive and obligate advance
copies of payment vouchers. Then, when a copy of the
paid voucher is received from the disbursing officer, the
claim payment is removed from the accounts payable
and becomes classified as an expenditure.
Occasionally an AAA may not receive an advance
copy of a payment voucher. In those rare instances, the
AAA would have an immediate expenditure. At the end
of each month, the AAA uses these entries to generate
several accounting reports. One of these reports is the
NAVCOMPT Form 2199A.
This report gives
cumulative figures for your claims authorization. If the
cumulative obligtitions shown on the NAVCOMPT
Form 2199A equal the cumulative amounts recorded in
the memorandum accounting logbook, then they are in
balance and reconciliation should normally be the case.
Reconcile by job order, First verify that the amount
obligated in the job order is accurately reported. Then
check the listing of unliquidated obligations to see what
obligations have not yet been liquidated.
To reconcile, you need two reports from your
AAA—a listing of expenditures processed against your
authorization and a listing of all outstanding obligations.
If you have not received the necessary reports from your
AAA and the AAA will not cooperate, JAG should be
advised. The AAA is responsible for cooperating in any
way possible and responding to any reasonable requests.
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