Reading...
Play button
Play button
Use LEFT and RIGHT arrow keys to navigate between flashcards;
Use UP and DOWN arrow keys to flip the card;
H to show hint;
A reads text to speech;
218 Cards in this Set
- Front
- Back
|
Whatare permanent and, from the Department of the Treasury’s Financial ManagementService (Treasury FMS) perspective, are either open or closed?
|
DSSNs |
|
|
Anyassets on hand, including deficiencies such as dishonored checks or losses orfunds, require monthly submission of what form?
|
StandardForm (SF) 1219 |
|
|
Doswho are required to report tax information must obtain what from the nearestInternal Revenue Service (IRS) office?
|
2,000
|
|
|
ADO issuing more than how many checks per month may purchase and use acheck-signing machine?
|
EIN
|
|
|
Title31, United States Code, Section 3321(c)(2)(31 U.S.C.3321(c)(2)) requires whomto designate disbursing officials to disburse public moneys available to DoD?
|
Secretary of Defense |
|
|
Usewhat form (Appointment/Termination Record-Authorized Signature) to makeappointments for accountable positions?
|
DDForm 577 |
|
|
DOsappoint their DDOs using what form?
|
DDForm 577 |
|
|
ADO may revoke a DDOs appointment at any time by completing what section of theappointing DD form 577?
|
SectionIV |
|
|
Whena DO dies, is incapacitated, or is removed from disbursing duty for cause(including unauthorized absences), a DDO, under 10 U.S.C. 2773, may continue todisburse in the name of and under the accounts of the DO through the last dayof what month after the month of death, incapacity, or removal?
|
Second
|
|
|
What is a Dos agent who is not a DDO and therefore cannot sign U.S.Treasury checks?
|
DisbursingAgent |
|
|
Whodisburse, collect and account for cash and perform other duties as requiredconcerning the receipt, custody, safeguarding and preparation of checks?
|
Cashiers
|
|
|
Whoreceives a change fund from the parent DO, safeguards it, is peculiarly liablefor any loss, and makes change for sales transactions?
|
Change fund custodian |
|
|
Animprest fund cashier (or alternate) may not have access to or control of morethan how many funds?
|
One
|
|
|
Alternateagents for what are not permitted? |
DDOs
|
|
|
Inplanned absences of the principal cashier and with the appointing officialswritten authorization, the principal may advance cash to the alternate in anyamount up to the limit of the fund, using what form for the advance?
|
DDForm 1081 |
|
|
Onlythe what may close a DSSN?
|
U.S.Treasury |
|
|
Whatfunds are generally not authorized for DOD activities?
|
Imprest |
|
|
Themaximum amount of an imprest fund approved by the Office of the Under Secretaryof Defense (Comptroller) (OUSD(C)), may not exceed the estimated averagemonthly disbursements from the fund, and may not exceed what in any case?
|
$10,000 |
|
|
Asingle imprest fund transaction may not exceed what?
|
$500 |
|
|
Duringperiods of contingency operations as specified by the Joint Chiefs of Staff(JCS), the designated area commander may increase the ceiling on cash holdingsto what per imprest fund?
|
$100,000 |
|
|
DuringJCS specified contingency operations, the designated area commander mayincrease the limitations on imprest fund transactions to what for smallpurchases?
|
$3,000 |
|
|
Anindividual receiving a cash advance from an imprest fund cashier must sign areceipt for the cash. In unusual circumstances cash may be advanced for alonger period (not more than how many calendar days)?
|
7
|
|
|
Ifa supplier’s receipt is not present for a cash payment of what or less, theimprest fund cashier completes the cash receipt document and has the personreceiving the payment sign it?
|
$15 |
|
|
Whenmaterial is ordered C.O.D. but is shipped by the supplier subject to payment bycheck, use what form (Public Voucher for Purchases and Services Other ThanPersonal) to make payment?
|
SF1034 |
|
|
Replenishan imprest fund using what form supported by an SF 1034 and receipts forpurchases made by the imprest fund cashier?
|
DDForm 1081
|
|
|
TheDepartment of the Treasury (Treasury) holds funds appropriated by what subjectto disbursement by disbursing officers (Dos) of the United States (U.S.)?
|
Congress |
|
|
ADO authorized to make disbursements is identified by a what?
|
DisbursingStation Symbol Number (DSSN) |
|
|
DOsoutside the U.S. may maintain official checking accounts, known as what inlocal or third country currencies, with banks designated by the Treasury?
|
LimitedDepositary Accounts (LDAs) |
|
|
WhenEFT is not practical, e.g., payments going to a foreign country address whereEFT is not available, what is the preferred method of payment?
|
InternationalTreasury Services |
|
|
Dosor DDOs may procure cash for authorized disbursements and accommodationtransactions overseas using what?
|
EFT
|
|
|
ADO or another accountable official leaving the disbursing activity with morethan how much in official cash funds, or to pick up more than the same,notifies the installation commander and the security police?
|
$10,000
|
|
|
Underwhat, a disbursing official (DO or other custodian of public funds) of theUnited States Government may not retain the profit or funds received from thesale or disposal of public funds or obligations belonging to the government?
|
31United States Code (U.S.C) 3341 |
|
|
Shipmentsof currency in what method is the least-preferred method of obtaining funds?
|
RegisteredMail |
|
|
Noless frequently than how often, cash held at personal risk must be reviewed bymeans of an unannounced physical count of cash, negotiable instruments andother assets that comprise a Dos total accountability?
|
Quarterly |
|
|
Whosafeguard all public funds they collect or otherwise have in their custody orcontrol, and are accountable and may be held pecuniarily liable for their loss?
|
DisbursingOfficers (DO) |
|
|
TheDO or designee personally inspects (and keeps a record of each inspection)office security at least how often?
|
Semi-Annually |
|
|
Allfund containers aboard ships and on installations that are either on rollers orweigh less than how many pounds are stored in a vault or secured in such a wayas to prevent movement?
|
750
|
|
|
Thecombinations of all vaults, safes, and fund containers are changed at leastonce every how many months, and upon relief, transfer, separation, or dischargeof the accountable individual?
|
6
|
|
|
Dosmay use an SF 701 (Activity Security Checklist) or what other form (SecurityContainer Check Sheet) as appropriate to assist in the control and propersafeguarding of public funds stored in vaults, safes, and/or containers?
|
SF 702 |
|
|
Whatis a vital part of any system that provides in-depth protection for a securearea?
|
IntrusionDetection System (IDS) |
|
|
Thereare three levels of alarm protection: penetration, motion, and what else?
|
PointDetection |
|
|
In-depthprotection can best be achieved by equipping an area with a minimum of how manylevels of detection capability?
|
Two
|
|
|
Whenpossible, provide a disbursing office a built-in fire-resistant vault with atleast a three-position, dial-type combination lock; with the door and vaultbeing able to resist a fire for a minimum period of how long?
|
2hours
|
|
|
Whenvaults are not available, Dos, DDOs, agents, cahiers, and other custodians ofpublic funds use combination three-number lock, tool-resistant safes appearingon General Services Administration (GSA) or what else to store public funds?
|
FederalSupply Schedules (FSS) |
|
|
Whatsafes provide a greater degree of protection than GSA rated securitycontainers?
|
Burglaryresistant |
|
|
Foramounts of what use a security container with a Class 1 or Class 5 rating, or aburglary resistant safe with at least an Underwriters Laboratoriesclassification of Tool-Resistant Safe, TL-15, and having a group 1R combinationlock?
|
$7,500- $50,000 |
|
|
Foramounts of what or greater use a burglary resistant safe or vault with at leastan Underwriters Laboratories classification of Tool-Resistant Safe, TL-30 andhaving a group 1R combination lock?
|
$50,000 |
|
|
DOsmay entrust funds for official use to the custody of their DDOs, agents, andcashiers using what form?
|
DDForm 1081 |
|
|
TheDO reports un-negotiated checks as funds with agents and DDOs , agents orcashiers report them as what?
|
Cashon Hand |
|
|
Reportfunds in the custody of DDOs, agents, and cashiers in the main disbursingoffice as cash on hand on the what?
|
SF1219 |
|
|
Whatform (Daily A gent Accountability Summary) is the permanent record ofbalancing?
|
DDForm 2665 |
|
|
TheDO ensures that each DDO, agent, or cashier is aware of the frequency forbalancing and submission of the DD form 1081, and uses it as a summary of cashtransactions and receipt for cash and vouchers on hand. Each submits a DD form1081 no less frequently than how often?
|
Monthly |
|
|
ADDO, agent, or cashier who will be absent for more than how many workdaysreturns all funds and accountable documents to the DO with properly executed DDforms 2665 and 1081 before departure?
|
5
|
|
|
DDOs,agents or cashiers who are not under the same command as the DO depositnegotiable instruments whenever possible. If the total of deposits is how muchor more, mail or present the deposit to the nearest FRB branch?
|
$5,000 |
|
|
Usewhat form to document funds entrusted to authorized paying agents to makespecific payment, currency conversions, or check-cashing transactions?
|
DDForm 1081 |
|
|
TheDO serving the base, camp, post, station, installation, activity or ship isauthorized to advance official funds not to exceed what limit?
|
$10,000 |
|
|
Reportimprest fund advances on what form as cash in the custody of governmentcashiers?
|
SF1219 |
|
|
Theimprest fund cashier prepares and submits a DD form 1081 to the DO as often asnecessary but no less frequently than how often to replenish the fund?
|
Monthly |
|
|
Achange fund may not exceed what amount for each register machine operated inthe activity?
|
$250 |
|
|
Unannouncedmay authorize an additional $50 for each cash register and an amount not toexceed what amount for each accountable medical services custodian?
|
$500 |
|
|
Unannouncedinspections, including cash counts of change funds are required at least howoften by the cash verification team?
|
Quarterly |
|
|
Commandersor their specifically designated representatives may disburse what in lieu ofcash to employees and members as travel advances?
|
Travelers checks |
|
|
EachDOD participant in the traveler’s check program designates one or moreindividuals as the activity’s travelers check representative. The commander appointsthe designated representative using what form?
|
DD Form 577 |
|
|
Keepappointments and terminations for each DOD participant in the traveler’s checkprogram in a permanent file at the activity to show the successive holders ofeach position; retain them for at least how many months after the individualceases to serve in the position?
|
6
|
|
|
Recordthe receipt of shipments and records of disbursement of travelers checks oneither what form (Subsidiary Accountability Record) or the automated inventorysystem adopted by the traveler’s check issuing company?
|
DD Form 2667 |
|
|
Whatgenerates an order for a new supply of checks needed to bring stock level backto the maximum level?
|
Trigger point |
|
|
Thetraveler’s check provider must receive payment plus related fees within howmany calendar days of the date traveler’s checks are disbursed?
|
5
|
|
|
Whatmethod of payment operates under a concept similar to the central billingprocedures for purchase and payment for airline tickets?
|
Centrally Billed Accounts (CBA) |
|
|
TheCBA cashier retains how many copies of each individuals travel orders and theoriginal and remaining copies of the PAF and ROC for reporting disbursement ofthe traveler’s checks and preparation of the voucher for payment upon receiptof the monthly billing?
|
Three |
|
|
Upontermination of the contract between the General Services Administration and thetraveler’s check providers, DOD activity cashiers destroy all travelers’ checkson hand by burning or shredding within how many calendar days?
|
15
|
|
|
Properaccounting is required for each disbursement for a weapons purchase. Use whatform (Purchase Order-Invoice-Voucher) or other available chain-of-custody typereceipt?
|
SF 44A
|
|
|
Dos should use what or branches as depositaries whenever possible, anddo not need prior approval?
|
FRBs |
|
|
What describes general depositaries as commercial banks or otherfinancial institutions designated specifically and authorized by the Treasuryto maintain a demand account in its name to accept deposits?
|
TreasuryFinancial Manual |
|
|
DOs formally request authorization to deposit collections with a generaldepositary or change from one authorized depositary to another, using what?
|
Agency Profile Sheet |
|
|
What are designated only to receive deposits made by or on behalf of DOsfor credit to their official nonsymbol checking accounts maintained with suchdepositaries?
|
Limited depositaries |
|
|
Deposit receipts of how much or more on the day received before the depositarycut-off time?
|
$5,000 |
|
|
Whendeposits on the following day and all receipts received after the cut-off fordaily deposits of receipts total less than $5000, the receipts may beaccumulated and deposited when the total reaches $5000, but make deposits by whatday of each week, regardless of the amount accumulated?
|
Thursday |
|
|
Useregistered mail, certified mail or what else for deposits of negotiableinstruments not presented in person?
|
Courier |
|
|
ForNavy vessels at sea when daily mail service is not available, receipts consistingonly of personal checks, money orders, and other non-treasury negotiableinstruments may be accumulated up to what amount before leaving port and on thefirst regular business day after returning on hand is made at least once eachweek?
|
$5,000 |
|
|
Regardlessof the total amount, the time interval since the last deposit, and the othertype of checks and negotiable instruments on hand, DOs on board Naval vesselsmake a deposit on the last regular business day before leaving port and on thefirst regular business day after returning to port for any at-sea period inexcess of how long?
|
1 week |
|
|
Whenusing an FRB or branch, prepare a separate what for each of the followingdeposits: (1) U.S. Treasury checks and (2) checks (e.g., personal checks, moneyorders, traveler’s checks)?
|
SF 215 |
|
|
Ifa deposit of cash in person is impracticable at an authorized TGA, the nextmost preferred method is by what?
|
Armored car |
|
|
Thelast preferred method of depositing cash is by what method to an authorizedTGA?
|
Registered mail |
|
|
DOsdepositing a single check totaling what amount or more, or several checks of asimilar nature (e.g., 25 checks from vendors totaling that amount or more),must notify the FMS of the deposits at least 2 business days before making thedeposit?
|
$50 million |
|
|
DOsdepositing a single check totaling what amount or more, or several checks of asimilar nature (e.g., 25 checks from vendors totaling that amount or more),must notify the FMS of the deposits at least 5 business days before making thedeposit?
|
$500 million |
|
|
Depositchecks (e.g., personal checks, money orders, traveler’s checks) deposited withgeneral depositaries using what form?
|
SF 215 |
|
|
Sortall currency by denomination for cash deposit, face and top up, and deposit itin full packages (how many notes) of each denomination: $1, $2, $5, $10, $20,$50, and $100?
|
100
|
|
|
Separatechecks into bundles of not more than how many items per bundle?
|
400
|
|
|
Whatact, 12 U.S.C. 4001 established restrictions for placement of payeeendorsements?
|
Expedited Funds Availability Act |
|
|
TheSF 215 shall be typed with American National Standards Institute OCR-A font(ANSI OCR-A) what pitch type?
|
10
|
|
|
EachSF 215 contains preprinted how many digit deposit number used by the Treasury’scentral accounting and reporting systems as the basis for generating audit andreconciliation reports for depositor agencies?
|
Six |
|
|
Whena check is returned unpaid to the depositary with which the check wasoriginally deposited, the depositary may process what form to charge thedepositing DSSN?
|
SF 5515 |
|
|
TheSF 5515 is a how many part document?
|
Four |
|
|
Armydisbursing offices report SF 215 and SF 5515 information in what system?
|
DELMARS |
|
|
Howoften does the treasury compares the values of deposits and debit vouchersreported by the DOs on SFs 1219 and detailed deposit activity reports to thevalues of deposits and debit vouchers reported through CA$HLINK II?
|
Monthly |
|
|
Donot consider timing differences and/or reporting errors as a loss of funds, butthe DFAS site must pursue aggressive action to clear the differences withappropriate offsetting transactions, via departmental level, treasury and/oragency within how many accounting months of the offsetting transactionappearing on the SOD?
|
2
|
|
|
Whatwas developed by the treasury to assist agencies in reconciling deposittransactions?
|
CA$HLINK II |
|
|
Deposittransactions reported by financial institutions and FRBs are available inCA$HLINK II within how many days after reporting by the depositary and all DODDOs must use it as a toll for deposit reconciliation?
|
1 or 2 |
|
|
Whatis schedules to replace CA$HLINK II for deposit reconciliation?
|
Transaction Reporting System (TRS) |
|
|
Whatforms have been reported by DOs but not by the depositary do not appear inCA$HLINK II?
|
SFs 215 |
|
|
Exceptfor payment by what method through the Federal Reserve System, SFs 5515 aregenerally prepared only by depositaries as adjustments to erroneous amounts onSFs 215 and SFs 5515 to return negotiable instruments that are dishonored or toadjust SFs 215 for counterfeit currency?
|
EFT
|
|
|
SF5515s that have been reported by the DO but not by the depositary will appearon what form?
|
FMS Form 6652 |
|
|
Publicfunds may be shipped by registered mail or courier, office messenger,government conveyance, railway express, contract armored car service, or ascargo via what signature security service, depending on availability of means?
|
Air Mobility Command (AMC) |
|
|
Donot use what to ship currency and coin? |
Certified mail |
|
|
Inaddition to accounting documents required in the case of transfers and depositsof public funds (i.e., SF 215) and in order to provide the record required bytreasury regulations, describe each shipment of funds in detail on what form(Shipment of Funds)?
|
DD Form 165 |
|
|
Preparea DD form 165 in what?
|
Quadruplicate |
|
|
Senda copy of the DD form 165 by mail directly to the consignee as a notice ofshipment when the amount is equal to or greater than what amount?
|
$10,000 |
|
|
Wheneverfeasible, limit single shipments by Registered Mail or as cargo via AMC to whatamount?
|
$250,000 |
|
|
Shipmentof funds by what service is authorized when it is cost effective and offers thegreatest protection against loss?
|
Commercial armored car |
|
|
Accountabilityfor public funds rests with the consignor until the consignee has received andverified all funds listed on what form?
|
DD Form 165 |
|
|
Theliability of the U.S. postal service in the case of lost currency shipped byregistered mail is generally limited to shipments of what amount or less?
|
$100 |
|
|
Forlosses exceeding $100, file what postal form as a means of tracing theshipment; such a filing does not constitute a claim?
|
PS 565 |
|
|
Theaccountable DO submit claims for the value of lost currency shipments exceeding$100 to whom through the supporting DFAS site?
|
Secretary of the Treasury |
|
|
Whatgrants claims for relief lost, damaged, or destroyed shipments only when theshipping officer strictly followed prescribed procedures?
|
Bureau of Public Debt |
|
|
Atleast how many disinterested persons shall inventory the fragments of damagedor mutilated U.S. currency recovered from inadvertent wartime destruction orfrom peacetime catastrophes affecting DOD property and personnel such asaircraft crashes, ship sinking, building explosions, or chemical spills?
|
Three |
|
|
U.S.coins that are bent, broken, not whole, or fused and melted together areconsidered to be what?
|
Mutilated |
|
|
U.S.Mint accepts no less than what amount of each denomination of separated coinsor two pounds of mixed or fused coins?
|
One pound |
|
|
Mailmutilated coins to the Superintendent, U.S. Mint, P.O. Box 400, Philadelphia,PA 19105. The Mint will mail a settlement check approximately how many weeksafter it receives the mutilated coins?
|
12 to 14 |
|
|
Whena DSSN is being assumed by another DSSN of the same DO, the assuming DSSNpurchases the cash and other assets of the DSSN being discontinued by a what?
|
U.S. Treasury check |
|
|
TheTGA surrenders any suspected counterfeit currency to what agency?
|
U.S. Secret Service (USSS) |
|
|
DOsmust ensure that the TGA processes what for the amount of surrendered currencythat the USSS determines is not counterfeit?
|
SF 215
|
|
|
Thenormal method of check delivery is by mail through the what to payee’sresidential mailing address or post office boxes?
|
United States Postal Service (USPS) |
|
|
Whohas directed that agencies not issue checks intended for delivery in theRepublic of Cuba (except checks sent to the Naval Base, Guantanamo Bay) and theDemocratic People’s Republic of Korea (North Korea)?
|
Secretary of the Treasury |
|
|
Whatis any individual authorized to distribute a quantity or bulk shipment ofchecks to payees?
|
Third Party |
|
|
Atleast how often, the DO destroys spoiled checks locally by shredding or burning?
|
Quarterly |
|
|
If the spoiled checks are destroyed by shredding, the fragments must beno larger than 1 inch in width and what size in length?
|
¼ inch |
|
|
Ifthe DO erroneously reports a voided check with a dollar value greater than zeroto the treasury and the check is under 1 year old, he or she initiatescorrective action as soon as the error is discovered without waiting toreceives FMS form 5206 (Advice of Check Issue Discrepancy), and makes a writtenrequest to treasury for an adjustment to the check issue detail in the what?
|
Treasury Check Information System (TCIS) |
|
|
TheDO keeps record of undeliverable checks using what from?
|
DD Form 2658 |
|
|
DOsattempt to deliver checks to the proper payees. If delivery is not accomplishedwithin how many workdays of receipt, dispose of them?
|
3
|
|
|
Credita check that is undelivered within 3 workdays of receipt in the disbursingoffice to the appropriation originally charged using what form prepared intriplicate?
|
SF 1098 |
|
|
Checksreceived for cancellation need not to be deposited daily, but may be held inthe DOs safe or vault pending preparation of a consolidated SF 215. Senddeposits to the Federal Reserve Bank (FRB) not later than what day of the monthof receipt?
|
25th |
|
|
Payeeshave one year from the date of issue of the check to file a claim of nonreceiptwith the issuing disbursing office which, in turn, submits an SF 1184 to thetreasury within how many months of the issue date?
|
13
|
|
|
Thetreasury has how many months from the date a check is paid to reclaim moniesfrom the financial institution if the payee files a claim of forgery orunauthorized endorsement?
|
18
|
|
|
Maintainwhat form to assure the necessary cross-reference and control over unavailablecheck cancellations?
|
DD Form 2662 |
|
|
Theservicing DFAS site reports each unavailable check to be canceled to treasuryusing what?
|
SF 1184 |
|
|
ProcessSFs 1184 how often using the Defense Check Reconciliation Module (DCRM)Unavailable Check Cancellation (UCC) subsystem?
|
Daily |
|
|
Withthe exception of the transmittal documents, treasury returns what on every SF1184 received?
|
Daily Advice of Status (DAS) |
|
|
Treasury’sPACER On-Line (POL) system is available to obtain digital check images and viewcheck status on-line. This system only contains information and images forchecks issued since what date?
|
October 1997 |
|
|
DOsmay use stop code “A” on the SF 1184 to support immediate check issuance toreplace undelivered, lost, stolen, mutilated, or destroyed original checksissued under their DSSN if less than how many days have elapsed since the checkissue date?
|
31
|
|
|
Withinhow many days of receipt, DFAS-Indianapolis and DFAS-Cleveland should forwardthe check cancellation and credit detail information to the disbursing officethat issued the checks and to the disbursing offices supporting accountingoffices?
|
15
|
|
|
Allrecertified payments including immediate replacements under what stop code mustbe vouchered, certified by a certifying officer, and charged to theappropriation or fund charged for the original payment?
|
“A” |
|
|
Whena replacement check is returned by the payee after the original check which itreplaced has been found and negotiated by the payee, cancel the replacementcheck on what form and credit the proceeds to the appropriation charged when itwas issued?
|
SF 1098 |
|
|
Whatis a revolving fund established to settle/claimant of non-receipt when anoriginal check has been found fraudulently negotiated?
|
Check Forgery Insurance Fund (CFIF) |
|
|
Aclaim of forgery must be presented within how long from the date the check wasissued, otherwise the claim on the check is barred and the payee is notentitled to payment from the CFIF?
|
1 year |
|
|
Forchecks greater than what amount, treasury FMS credits the DO for deceased payeechecks once it receives the reclamation credit from the financial institution?
|
$25 |
|
|
Ifthe CCB denies a claim, a payee/claimant may appeal in writing to the CCB. Theappeal must be postmarked no later than how many days after the date of thedenial letter?
|
60
|
|
|
Whatoccurs when the original check and its replacement have both been reported aspaid by treasury?
|
Double negotiation |
|
|
Ifall reasonable steps have been taken to collect and the illegal or improperpayment becomes locally uncollectible within the how many day time limits, theDO transfer the debt to the appropriate office designated to pursue collectionof locally uncollectible debts?
|
90
|
|
|
Treasuryautomatically cancels checks issued on or after October 1, 1989 which have notbeen negotiated by a financial institution within 12 months of the date ofissue. This cancellation occurs in what month after the date of the check?
|
14th |
|
|
Underthe Barring Act, the administrative statute of limitations limits jurisdictionto consider claims to those filed within how many years after they arise?
|
6
|
|
|
Whatestablished a 1-year time limit in which to negotiate treasury check?
|
CEBA |
|
|
Whattype of claim occurs when a non-banking institution negotiates a U.S. Treasurycheck and the check is lost or stolen before being presented for cash ordeposit at a financial institution?
|
Holder-in-due-course
|
|
|
Whatare collections creditable to a Department of the Treasury miscellaneousreceipt or other account or fund by legislation?
|
Receipts |
|
|
Whatare amounts earned and collected for property sold or services furnished toUnited States Government agencies or to the public?
|
Reimbursements |
|
|
Whatoccurs when a reimbursement is over-collected and requires a return of funds tothe remitter?
|
Negative reimbursement |
|
|
Whatare recoveries of payments collected into a DOs accountability as positiveamounts on a DD form 1131 using the same accounting classification as the oneon the original disbursement voucher?
|
Refunds |
|
|
Refunds,documented on collection vouchers, are reported on what form (Daily Statementof Accountability) separately from those occurring as negative disbursements,which are reported simply as reductions of disbursements?
|
DD Form 2657 |
|
|
What increases a DOs accountability?
|
Collection |
|
|
Transfersbetween appropriations or funds, or corrections of charges against and creditsto them, are performed by using an SF 1080 (Voucher for Transfer betweenAppropriations and/or Funds) or what other from (Voucher and Schedule ofWithdrawals and Credits)?
|
SF 1081 |
|
|
Whatoccurs when a DO receives cash or negotiable instruments from individuals ororganizations, and does not credit them to an appropriation or fund, or doesnot support them with a formal collection voucher (e.g., dishonored checkscashed, losses of funds, some check issue overdraft discrepancies, and agentreturns)?
|
Unvouchered Collection |
|
|
ForMonies received as Contract Bid Deposits the Federal Acquisition Regulation(FAR) prescribes acceptance of only cash, certificates of deposit, or whatelse?
|
Irrevocable Letters of Credit (ILC) |
|
|
Issuea receipt for an identifiable collection applicable to an account maintained byanother fiscal station if requested or required, and process the collection asa what?
|
Transaction For Others (TFO) |
|
|
Resolveoverages not later than what workday after the end of each quarter or, upon theDOs relief from disbursing duty, not later than the fifth workday following thedate of relief?
|
Fifth |
|
|
Maintaina daily Voucher Control Log (what form) for collection vouchers the disbursingoffice receives or prepares?
|
DD Form 2659 |
|
|
Whena remitter overpays an amount due by what amount or less, collect theoverpayment into receipt account **1099, Fines, Penalties, and Forfeitures?
|
$10 |
|
|
Whena collecting officer deposits collections directly to a general depositary, thedisbursing office processes them in the DOs account upon receipt of thecollection voucher (or receipts for collection). What form (Deposit Ticket) andsupporting collection vouchers are the basis for verification of receipt of thefunds?
|
SF 215 |
|
|
Schedulecollections deducted from disbursement vouchers on what form except when usinga disbursement voucher for both disbursement and collection?
|
SF 1096 |
|
|
Commissaryofficials prepare and submit what form to the DO under whose disbursing stationsymbol number (DSSN) they make deposits?
|
DD Form 707 |
|
|
Usewhat form to transfer amounts between appropriations and/or funds?
|
SF 1080 |
|
|
Use what form for salary offset collections?
|
DD Form 139
|
|
|
Dosensure that the amount of foreign currency purchased with U.S. dollars,together with the balance on hand, is for immediate disbursing needs, not toexceed a how many-day supply?
|
5-7 |
|
|
DOsgenerally limit foreign funds to what currency?
|
Paper |
|
|
Whenpossible, DOs purchase foreign currency (including funds for LD checkingaccounts) from what by treasury check issued in exchange for the foreigncurrency?
|
MBF |
|
|
Whenforeign currency is purchased from a USDO or an American Embassy cashier, thecheck may be issued in favor of the what if the seller so requests?
|
American Embassy |
|
|
Whenneither an MBF nor other government source is available, the DO may purchaseforeign currency (including funds for LD checking) from commercial sourcesusing what regulations or the currency control laws of the country where the currencywill be used?
|
State Department |
|
|
Whenthere are no state department procedures, the DO purchases foreign currency atthe best rate available (e.g., fixed or nonfixed legal rate) under the laws ofthe country where the currency will be used. Generally, obtain at least howmany bids in order to determine the “best rate”?
|
Three |
|
|
Whena DO obtains foreign currency from a commercial source in a country where therate of exchange is not established by agreement between the U.S. and theforeign country, use what form?
|
DD Form 2668 |
|
|
Whenthe collection of foreign currency causes a noninterest bearing LD checkingaccount to exceed a how many day supply, and all attempts to sell the currencyto other DOs or accountable officers have been exhausted, establish aninterest-bearing LD account when possible?
|
30
|
|
|
Theminimum U.S. dollar amount of each check that Citigroup will accept for depositis $5 for Canadian bank checks and what amount for other foreign bank checks?
|
$15 |
|
|
Chargeall collection charges (lifting fees) in connection with foreign checks (e.g.,uncollectible check charges, exchange fees) assessed after dollar credit hasbeen given in the TGA back to the depositor via what form prepared byCitigroup?
|
SF 5515 |
|
|
TheDO sends a separate what for each type of currency for all foreign currencytransactions?
|
SF 215 |
|
|
Whatis the most favorable rate legally available to the U.S. Government foracquisition of foreign currencies for official disbursement and accommodationexchange transactions?
|
Prevailing rate of exchange |
|
|
Thepreferred method for paying advances housing allowance is what type of check inthe local currency of the area involved?
|
Limited Depositary Account (LDA) |
|
|
Forguidance on using contributed currencies and the expenses which are authorizedto be paid with them, see what instruction?
|
DoD Instruction 2110.31
|
|
|
Treasuryselects financial institutions to maintain U.S. Government operating accountsper what?
|
31 U.S.C. 3303 |
|
|
Whena DO transacts business in multiple foreign currencies, establish and maintaina separate what for each?
|
LDA
|
|
|
Whatchecks are not available through the U.S. treasury check contract?
|
LDA
|
|
|
Incertain cases, LDs pay interest on checking accounts. Upon notification thatinterest has been credited to the account, the DO prepares what form?
|
DD Form 1131 |
|
|
Ifthe collection foreign currency causes a noninterest bearing LDA to exceed ahow many business day supply and all attempts to sell the currencies to otherDOs are exhausted, the DO sells the foreign currency for U.S. dollars fordeposit to a bank designated as General Depositary for the treasury?
|
5 to 7 |
|
|
Commandersrequire review of LDAs maintained by DOs to ensure compliance, the cashverification team performs this review how often (unannounced), upon transferof accountability to a successor DO, upon deactivation of the LDA, beforedeparture of the DO from the command, or upon a change in the designatedsettlement office?
|
Quarterly |
|
|
Atleast every how often, for each LDA account, the do determines if it may becost effective to solicit competitive proposals from all American-owned andleading local financial institutions in the area to secure the most beneficialbanking agreement?
|
3 years |
|
|
Anincurrent LD check is one that has not been negotiated through the LD for atleast how long after the fiscal year in which the check was issued, exceptwhere the laws provide that the negotiable period of a check is shorter?
|
One fiscal year |
|
|
TheDO prepares what to document the purchase of foreign currency represented bythe outstanding checks, and completes the purchase by issuing a U.S. treasurycheck payable to the Department of the Treasury for the U.S. dollar equivalentshown on the check listing?
|
OF 1017-G |
|
|
Whenoutstanding (unpaid) checks become incurrent in a close LDA, transfer for theU.S. dollar equivalent to what treasury account?
|
20X6045 |
|
|
Holdundeliverable LD checks only until determination that the DO cannot deliverthem with the information available, but no longer than how many days from thedate of issue?
|
60
|
|
|
Recordundeliverable LD checks on what form?
|
DD Form 2658 |
|
|
Scheduleundeliverable LD checks on what form (schedule of Canceled or UndeliveredChecks) showing the check number, month and year of issue, name of payee,amount (U.S. dollar equivalent on date of issue), DSSN, and the appropriationor fund to be credited?
|
SF 1098 |
|
|
Supportclaims for the proceeds of undeliverable checks that have been credited to theappropriation or fund originally charged using what form?
|
Sf 1034 |
|
|
ADO may, at his or her discretion, accept an undertaking of indemnity in theform of a written statement or letter if the payee or other claimant is a bankor other financial institution and the check was drawn for what amount or less?
|
$15,000 |
|
|
Atthe end of the month, the DO attaches a copy of all replacement checks issuedduring that month to what form?
|
Sf 1149 |
|
|
Whatassumes the status of a debtor under the agreement and is primarily liable withthe claimant for any default?
|
Surety |
|
|
Ifthe amount of the original check had a U.S. dollar value of what or less, onlyone financially responsible surety is required?
|
$200 |
|
|
Uponreceipt of a written request for the proceeds of a check paid on a forgedendorsement, the DO gives the payee a copy of the forged check, an FMS form1133 with instructions on its completion, informing the payee that the formmust be returned within how many days?
|
90
|
|
|
TheDO, at least how many times within the 30 days immediately following thereceipt of the LDs acknowledgement of the notification of a forgery, makes aformal written request for completion of reclamation by the LD?
|
Twice
|
|
|
ADO, as soon as he or she is aware of a check issue difference (regardless ofthe U.S. dollar value) prepares an OF 1017-G in an original and how many copiesto record the difference?
|
Three
|
|
|
DOfinding that an overdraft or underdraft of what amount or less exists preparesan OF 1017-G?
|
$1 |
|
|
Atthe close of each fiscal year the do prepares a one-sided what for thecumulative total of all outstanding check issue overdrafts with a U.S. dollarvalue of $1 or less, charging the disbursing activity’s operating funds andcrediting accounts receivable?
|
SF 1081 |
|
|
Within30 days after the close of a calendar month, a DO holding an open LDA or asettlement officer charged with settling closed accounts prepares and submitswhat form?
|
SF 1149 |
|
|
Whenclosing a LDA, the account holder prepares and submits an SF 1149 within howmany days after closure?
|
5
|
|
|
VoucherLD checks being canceled because the payee is not entitled to the proceeds ofthe check or because the check cannot be delivered to the payee on what form?
|
SF 1098
|
|
|
All disbursing officers are agents of the what?
|
Department of the Treasury |
|
|
TheStatement of Accountability, what form, is a DOs official monthly recording andreporting of this accountability to the treasury?
|
SF 1219 |
|
|
DOsmaintain their daily accountability on the Daily Statement of Accountability,what form?
|
DD Form 2657 |
|
|
DOsaboard Navy vessels balance their own cash using the DD form 2657 and theirdeputies, cashiers, and agents using DD form 2665 at least how often orimmediately before and after each payday, the last day of each month and at anyother time when the DO suspects that an irregularity has occurred?
|
Weekly |
|
|
TheDD form 2657 is to one day do what the SF 1219 is to one what?
|
Month |
|
|
Deputies,cashiers and agents prepare what form as a summary of cash transactions andreceipt for cash and vouchers on hand whenever a settlement of the accountoccurs?
|
DD Form 1081 |
|
|
Whatform summarizes totals of all receipts and expenditures of public fundsoccurring during an accounting period and the status of the DOs account at theclose of that period?
|
SF 1219 |
|
|
EveryDO submits an SF 1219 how often for each DSSN assigned whether or not anytransactions occur or any accountable balance is involved?
|
Monthly
|
