U S Army Finance and Comptroller School You

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U. S. Army Finance and Comptroller School You Can’t Afford to go to War Without us! Resolve Irregularities in a Disbursing Officer's Account U. S. ARMY SOLDIER SUPPORT INSTITUTE NONCOMMISSIONED OFFICER ACADEMY 1

U. S. Army Finance and Comptroller School You Can’t Afford to go to War Without us! Concrete Experience Scenario: You have finished reconciling your agent’s business day, but cannot seem to match their ending cash balance on hand with their accountability documents. 1. What are some possible reason(s) the agent’s business does not match with their accountability document? 2. What steps would you take if you are the Disbursing Agent of the agent? 3. Who has experienced a similar situation? What actions did you take? 2

U. S. Army Finance and Comptroller School You Can’t Afford to go to War Without us! Terminal Learning Objective ACTION: Resolve Irregularities in a Disbursing Officer's account CONDITIONS: FM Leaders in a classroom environment working individually and as a member of a small group, using doctrinal and administrative publications, self-study exercises, personal experiences, practical exercises, handouts, and discussion. Standard: With at least 80% accuracy learners must demonstrate proficiency with: • Identify the three types of fiscal irregularity 3

U. S. Army Finance and Comptroller School You Can’t Afford to go to War Without us! Three Types of Fiscal Irregularity 1. Physical Losses of Funds A. Minor Loss of Funds 1) Loss less than $750 2) No evidence of theft or fraud B. Major Loss of Funds 1) Loss of $750 or more 2) Any loss involving theft or fraud regardless of dollar amount 2. Erroneous Payments A. Irregularity resulting from processed payments that are not in conformity of laws and regulations 1) Examples: duplicate payments, payments to incorrect payee, etc… 3. Overage of Funds A. Funds held in a greater amount than shown on an agent’s accountability records 4

U. S. Army Finance and Comptroller School You Can’t Afford to go to War Without us! Accountable Individual’s Responsibilities Cease operations Prepare a DD Form 2665 Verify all cash and accountable documents Report the irregularity 5

U. S. Army Finance and Comptroller School You Can’t Afford to go to War Without us! Disbursing Officer’s Responsibilities Verify all transactions are properly posted Verify all totals Verify all cash and accountable documents Report the irregularity Request a cash verification team Process the irregularity 6

U. S. Army Finance and Comptroller School You Can’t Afford to go to War Without us! Commander’s Responsibilities Report major losses and fraudulent, forged, or altered documents to DFAS Report minor losses involving fraud to DFAS Report erroneous payments involving fraud to DFAS Report overages involving fraud to DFAS 7

U. S. Army Finance and Comptroller School You Can’t Afford to go to War Without us! Process a Minor Loss Accountable individual records the loss. Accountable individual turns-In the loss. Prepare an OF 1017 -G. Prepare a cumulative DD Form 2667. Prepare a minor loss of funds DD Form 2667. Record the loss on the DD Form 2657. Record the loss on the SF 1219. Investigate the loss Submit a quarterly minor loss report. Process a relief or denial of relief of liability. 8

U. S. Army Finance and Comptroller School You Can’t Afford to go to War Without us! Process a Major Loss Accountable individual records the loss. Accountable individual turns-in the loss. Prepare an OF 1017 -G Journal Voucher. Prepare a cumulative DD Form 2667. Record the loss on the DD Form 2657. Record the loss on the SF 1219. Investigate the loss. Process a relief or denial of relief of liability. 9

U. S. Army Finance and Comptroller School You Can’t Afford to go to War Without us! Process an Illegal, Incorrect or Improper Payment No separate accounting is required. Take aggressive collection action. Investigate the loss. May request relief of liability. 10

U. S. Army Finance and Comptroller School You Can’t Afford to go to War Without us! Process an Overage of Funds Do not offset an overage against a loss of funds Prepare a cash collection voucher Prepare a DD Form 2667 Investigate the overage Submit a Quarterly Overage Report to DFAS 11

U. S. Army Finance and Comptroller School You Can’t Afford to go to War Without us! LSA #1 Check on Learning 12 12

U. S. Army Finance and Comptroller School You Can’t Afford to go to War Without us! LSA #1 Summary 13 13

U. S. Army Finance and Comptroller School You Can’t Afford to go to War Without us! Practical Exercise 14

U. S. Army Finance and Comptroller School You Can’t Afford to go to War Without us! Writing Assignment 15

U. S. Army Finance and Comptroller School You Can’t Afford to go to War Without us! TLO Check on Learning 16 16