CDFM Module 3.2

What agency is the responsible for DOD finance?

DFAS

Who is DFAS under control under

USD - Comptroller

FMR Volume 1

General

FMR Volume 4

Accounting

FMR Volume 5

Disbursing Policy and Procedures

FMR Volume 6A

Reporting

FMR Volume 7A

Active and Reserve Military

FMR Volume 7B

Retired Military

FMR Volume 8

Civilian

FMR Volume 9

Travel

FMR Volume 10

Contracts

Where is the DOD FMR located?

DOD 7000.14R

What is entitiling?

Legally establishing benefits to any person, business, or Government unit meeting eligibility requirements established by law (travel, military, civilian, contract/vendor, etc)

A vendor payment must have four supporting documents

-Copy of contract
-Proper invoice
-Proof of receipt
-Proof of acceptance

A disbursement voucher must contain five elements

-Voucher Heading and Data
-Accounting Classification
-Amount to be Disbursed
-Method of Disbursement
-Payee

Disbursement voucher numbers are assigned

Consecutively starting at the beginning of each FY

National Defense Authorization Act of 1996 requires that COs shall

Always be personally liable for any wrong payment or over obligation of Government funds resulting from their negligent performance of duties

Departmental Accountable Officials are held

Pecuniary liable for erroneous payments resulting from information, data, or service they negligently provide to a certifying officer

What form are Certifying Officers and Defense Accountable Officials documented

DD Form 577

Calculation of military pay

30-day month

Military members are entitled to how many days of leave a year? Upon separation or retirement, they may sell back up to ___ days of unused leave during their career

30 days
60 days

What are the four allowances given to military members

-Subsistence (food)
-Quarters (housing)
-Clothes/Uniforms
-Personal allowances

Examples of premium pay

-Overtime
-Night
-Holiday
-Environmental
-Hazard

Separation is required between all employees involved in the following

-Certifying TA
-Compiling the payroll and certifying the payments
-Recording the payroll data in the pay accounts
-Developing, testing, and maintaining the supporting computer system

How long are civilian pay records kept

56 years

What rate is special pay taxed at?

25% - flat rate

Per Diem, Travel and Transportation Allowance Committee (PDTATAC) established policy and assigns responsibilities for

-Developing
-Administering
-Maintaining uniform travel/transportation
-Station
-Housing allowance regulations

Joint Travel Regulations are applicable to

Uniformed members of the seven uniformed services
-DOD civilian employees
-Others traveling at DOD expense

What is the first requirement for any travel

Travel itinerary must be prepared and a travel order - DD Form 1610 - MUST be approved

After the completion of official travel (or every 30 days for extended travel), the traveler must submit a claim for payment called

Travel Voucher - DD Form 1351-2 - used for travel settlement

What are the ten things that should be on the proper invoice from the contractor?

1. Name and address
2. Invoice date
3. Contract number
4. Vendor invoice number
5. Description, quantity, unit of measure, unit price, and extended price of supplies delivered or services performed
6. Shipping and payment terms
7. Taxpayer ID
8. Banking info
9. Contact name, title, and telephone number
10. Other documentation required by the contract

Constructive acceptance

Take place under Prompt Pay rules - not later than seven calendar days AFTER delivery of goods or performance of services

What authority gives DOD to establish offices to perform disbursing functions in conjunction with Dept of Treasury

US Code, Title 10

DSSNs are assigned by the Treasury to DFAS and include

-Location code of each specific office
-Disbursing office's identification

Disbursements to Federal agencies may be made via

Treasury's Intragovernmental Payment and Collection (IPAC) System

What is the authority for a DO to make payments for Government obligations?

Disbursement voucher

What are the three types of collections

-Receipts
-Reimbursements
-Refunds

Receipts are collections creditable to who and with what form

Treasury; DD Form 1131 (Cash Collection Voucher)

What is the Governmentwide On-Line Accounting Link System (GOALS) II

Used for agencies to provide automated financial reporting to FMS and OMB. It also provides agencies with reports on receipt and disbursement activity and other Fund Balance With Treasury transactions.

What are the three components of IPAC?

1. IPAC
2. Retirement and Insurance Transfer System (RITS)
3. Treasury Receivable Accounting and Collection System (TRACS)

Debt Collection Improvement Act of 1996

Requires that any debt more than 180 days old and not in litigation be referred to the U.S. Treasury for action.

DOD FMR Volume 16

Collection action can begin as early as 60 days from debt notification. Debt referred to Treasury's Cross-Servicing Program and the Treasury Offset Program can be initiated within 120 days from debt notification. Treasury does charge a fee for their debt collection services.

Out of Balance

This term describes any irregularity in the financial accountability of a DO's account.
These irregularities are categorized as physical losses of funds or overages of funds. Physical losses are further segregated by major loss ($750 or more or any loss involving fraud) and minor loss (less than $750 without any evidence of fraud).

Pecuniary liability means

Personal liability for the amount lost - COs ARE pecuniary liable for erroneous payment

Barring Act requires

The Government to receive a claim within six years from the time a claim accrues, other than for entitlements. This law applies to anyone, civilian, or military.

Daily Statement of Accountability

DD 2657 - It reports all types of transactions that affect fund balances for the day, and month-to-date

Statement of Accountability

SF 1219 - Submitted to the Treasury no late than three working days following the end of the month

Daily Agent Accountability Summary

DD Form 2665

Voucher Control Log

DD Form 2659

Deposit Ticket

SF 215

What are the four major functions in DOD Finance?

-Entitlements
-Payments
-Collections
-Control of Public Funds

What is the primary organization in DOD with the responsibility for Finance requirements?

DFAS

What is the acronym for disbursing office identification numbers?

Disbursing Station Symbol Number (DSSN)

What three primary types of officials are accountable Individuals in the DOD?

-Certifying Officers
-Disbursing Officers
-Departmental Accountable Officials

Debt collection includes collection of debts from what three groups

-Current employees and military members
-Former employees and military members
-Vendors

What is the normal collection method for debts owed by active military members and civilian employees who are still in service?

Salary offset

When collecting debts owed by vendors that have failed to properly respond to the demand letters what is the next step

Do Not Pay List

When in doubt about the proper use of an appropriation, what may the disbursing officer request from the OSD General Counsel on the propriety of the prospective payment?

An advance decision

To what, along with accountability does certification equate

Liability

Who, besides the disbursing officer, is likely to be held accountable for an improper payment?

Certifying Officer

If a civilian employee receives less than 90% of his or her normal biweekly pay and allowances, what may he or she request?

Special Pay

When a civilian employee moves from a job overseas to a job in the states, which organization pays for the Permanent Duty Travel?

The losing activity (the OCONUS) activity

Name the supporting documents required in the DoD Payment Package?

-Contract
-Invoice
-Proof of Receipt
-Acceptance Document

Name two key forms that provide accountability and control by Disbursing Officers.

-SF 1219 - Statement of Accountability (monthly)
-DD Form 2657 - Daily Statement of Accountability

Which individuals hold personal and pecuniary liability for their actions in financial transactiosn

-Certifying Officers
-Disbursing Officers
-Departmental Accountable Officials

How often does the disbursing officer need to inspect and document office security measures

Semi-annually

What does a DAO do

Collects all information

What does the CO do

Reviews and checks PTA

wHAT DOES THE do DO

Once they receive all certifying information, they send the check