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175 Cards in this Set

  • Front
  • Back
The Department of the Treasury holds funds appropriated by what subject to disbursement by disbursing officers(DOs) of the United States?

Congress

A DO authorized to make disbursements is identified by a what?

Disbursing Station Symbol Number(DSSN)

DOs outside the US may maintain official checking accounts, known as what in local or third country currencies, with banks designated by the Treasury?
Limited Depositary Accounts (LDAs)

When EFT is not practical, e.g., payments going to a foreign country address where EFT is not available, what is the preferred method of payment?

International Treasury Services

DOs or DDOs may procure cash for authorized disbursements an accommodation transactions overseas using what?

EFT

A DO or another accountable official leaving the disbursing activity with more than how much in official cash funds, or to pick up more than the same, notifies the installation commander and the security police?

10,000
Under what, a disbursing official of the US government may not retain the profit or funds received from the sale or disposal of public funds or obligations belonging to the government?
31 US Code 3341
Shipments of Currency in what method is the least-preferred method of obtaining funds?

Registered Mail
No less frequently than how often, cash held at personal risk must be reviewed by means of an unannounced physical count of cash, negotiable instruments, and other assets that comprise a DOs total accountability?

Quarterly
Who safeguard all public funds they collect or otherwise have in their custody or control, and are accountable and may be held pecuniarily liable for their loss?

DO(Disbursing officers)
The DO or designee personally inspects (and keeps a record of each inspection) office security at least how often?

Semi-anually
All fund containers aboard ships and on installations that are either on rollers or weigh less than how many pounds are stored in a vault or secured in such a way as to prevent movement?

750
The combinations of all vaults, safes, and fund containers are changed at least once every how many months, and upon relief, transfer, separation or discharge of the accountable individual?

6
DOs may use an SF 701(Activity Security Checklist) or what other form (Security Container Check Sheet), as appropriate, to assist in control and proper safeguarding of public funds stored in vaults, safes, and/or containers?

SF 702
What is a vital part of any system that provides in-depth protection for a secure area?

Intrusion Detection System (IDS)
There are three levels of alarm protection: penetration, motion and what else?

Point detection

In-depth protection can best be achieved by equipping an area with a minimum of how many levels of detection capability?

Two
When possible, provide a disbursing office a built-in, fire resistant vault with at least a three position, dial-type combination lock; with the door and vault being able to resist a fire for a minimum period of how long?

2 Hours
When vaults are not available, DOs, DDOs, agents, cashiers and other custodians of public funds use combination three-tumbler lock, tool-resistant safes appearing on General Services Administration(GSA) or what else to store public funds?

Federal supply Schedules (FSS)
What safes provide a greater degree of protection than GSA rated security containers?

Burglary resistant
For amounts of what use a security container with a Class 1 or Class 5 rating, or a burglary resistant safe with at least an Underwriters Laboratories classification of Tool-Resistant Safe, TL-15, and having a group 1R combination lock?

7,500-50,000
For amounts of what or greater use a burglary resistant safe or vault with at least an Underwriters laboratories classification of Tool-Resistant Safe, TL-30 and having a Group 1R combination lock?

50,000

DOs may entrust funds for official use to the custody of their DDOs, agents, and cashiers using what form?

DD Form 1081
The DO reports un-negotiated checks as Funds with Agents, and DDOs, agents or cashiers report them as what?

Cash on Hand
Report funds in the custody of DDOs, agents and cashiers in the main disbursing office as cash on hand on the what?

SF 1219
What form(Daily Agent Accountability Summary) is the permanent record of balancing?

DD Form 2665

The DO ensures that each DDO, agent or cashier is aware of the frequency for balancing and submission of the DD Form 1081, and uses it as a .


summary of cash transactions and receipt for cash and vouchers on hand. Each submits a DD Form 1081 no less frequently than how often?

Monthly
A DDO, agent, or cashier who will be absent for m ore than how many workdays returns all funds and accountable documents to the DO with properly executed DD Forms 2665 and 1081 before departure?

5
DDOs, agents, or cashiers who are not under the same command as the DO deposit negotiable instruments whenever possible. If the total of deposits is how much or more, mail or present the deposit to the nearest FRB or Branch?

5000

Use what form to document funds entrusted to authorized paying agents to make specific payments, currency conversions, or check-cashing transactions?

DD Form 1081

The DO serving the base, camp, post, station, installation, activity or ship is authorized advance official funds not to exceed what limit?

10000
Report imprest fund advances on what form as cash in the custody of government cashiers?

SF 1219
The imprest fund cashier prepares and submits a DD Form 1081 to the DO as often necessary but no less frequently than how often to replenish the fund?

Monthly

A change fund may not exceed what amount for each cash register machine operated in the activity?

250

A commander may authorize an additional 50$ for each cash register and an amount not to exceed what amount for each accountable medical services custodian?

500

Unannounced inspections, including cash counts of change funds, are required at least how often by the cash verification team?

Quarterly

Commanders or their specifically designated representatives may disburse what in lieu of cash to employees and members as travel advances?

traveler's checks
Each DoD participant in the travelers check program designates one or more individuals as the activity's travelers check representative(s). The commander appoints the designated representative using what form?

DD Form 577

Keep appointments and terminations for each DoD participant in the travelers check program in a permanent filed at the activity to show the successive holders of each position; retain them for at least how many months after the individual ceases to serve in the position?

6
Record the receipt of shipments and records of disbursement of travelers checks on either what form(Subsidiary Accountability Record) or the automated inventory system adopted by the travelers check issuing company?

DD Form 2667

What generates an order for a new supply of checks needed to bring stock level back to the max level?

Trigger point

The travelers check provider must receive payment plus related fees within how many calendar days of the date travelers checks are disbursed?

5
What method of payment operates under a concept similar to the central billing procedures for purchase and payment for airline tickets?
Centrally Billed Accounts(CBA)
The CBA cashier retains how many copies of each individual's travel orders and the original and remaining copies of the PAF and ROC for reporting disbursement of the travelers checks and preparation of the voucher for payment upon receipt of the monthly billing?

Three

Upon termination of the contract between the General Services Administration and the travelers check provider, DoD activity cashiers destroy all travelers checks on hand by burning and shredding within how many calendar days?

15
Proper accounting is required for each disbursement for a weapons purchase. Use what form(Purchase Order-Invoice-Voucher) or other available Chain-of-custody type receipt?

SF 44A

A physical loss of less than what amount without evidence of theft or fraud within the disbursing office is considered a minor loss?

750

For what amount or less (no fraud) will the DO or deputy DO (if the DO is not collocated with the deputy DO) will conduct the investigation and complete the written investigatory report?

300
Within how many days after the loss is discovered (unless an extension has been authorized), the IO must submit the ROI through the Commander(who appointed the IO) to DFAS-NPD/IN?

90

Requests for relief must be in the form of a memo and submitted within how many days after the investigation is completed. A copy of the investigation officer's report must be included as an attachment to the request for relief?

30

An accountable individual entrusted with public monies is held strictly liable for any physical loss of funds placed in the official's care subject to relief of liability as provided by what?

31 U.S.C 3527

In all cases, the ideal method for resolving of the loss from the what?

Beneficiary

When losses cannot be recovered (including those instances where relief of liability has been denied and recoupment cannot be made from the accountable individual) or relief of liability is granted to the accountable individual, appropriated funds must be made available to remove the deficiency from the DOs what?
SF 1219

The accountable individual or any individual who suspects a fraudulent erroneous payment was made must notify the Commander within how long of discovery?

24 hours

Notify the Commander if the recipient of the erroneous payment does not voluntarily repay the amount owed, and the debt is delinquent for how many days or the loss cannot be fully recovered within the 2 year period from the time the erroneous payment was made?

180
Informal Investigation must be submitted to DFAS-NPD/IN within how many days from the CO's notification of erroneous payment?

60
When feasible, all actions required to reach a determination of liability for a loss of funds due to an erroneous payment should be completed within how many years after the date the SF 1219 is certified?

3

Who has delegated authority to the Director of DFAS or his/or her designee, to make the required determinations and grant or deny relief on all requests for relief of liability?

Secretary of Defense

Overages of funds that are how much or more must be reported to the Commander?

750

Treasure checks are payable for how long from the date of issue?

1 year

What checks are the only instruments which DOs may draw on the account of the Treasury?

Regular Issue

What checks provide the format of the check by the grid lines to test or align automated check-writing equipment?

Test Grid

Unnumbered checks are regular issue checks without preprinted check symbols, serial numbers, or MICR encoding. They are for use only by what sites and are controlled by a preprinted inventory control number (ICN)

Defense Finance and Accounting Service(DFAS)

Initial order for serially numbered checks must specify that the numbers begin with what and end in 999?

00,001,000

A standard size check is how many inches in length and 3 1/4 inches in width?

3/8
Central Sites that use unnumbered roll stock use the what rather than check numbers?

ICN

At a minimum of once every how many days, the DO or designee must inventory the check stock?

90

Use what government printing office (GPO) form (Print Order-Department of the Treasury Checks and Proofs) to order U. S. Treasury checks?

Form 2431
Disbursing offices should order a supply of checks to last how long unless there is a good reason to request a supply for a longer or shorter period?

1 year

The order and shipping time for checks is how many days?

90

To ensure continuity of operations, DOs should not allow check stock to fall below a how many month supply?

6

The GPO will charge a fee of what amount for each canceled order?
10$
DFAS-NPD/IN is the sole check-ordering agency for DOD activities and has been designated the authority to sign check purchase orders by completion and submission of what form(Signature File-US Treasury Check Orders) to the FMS Check Analysis Branch?

FMS Form 1186
What check stock created bears symbol 1234 and serial numbers in the 90-99 million range, in accordance with arrangements with Treasury FMS Check Analysis Branch?

Emergency

The vendor provides a how many day warranty on the checks it produces?

120

If checks are discovered missing in the receipt verification process or at any time thereafter, notify both DFAS-NPD/IN and the nearest DOD Component investigative service for referral and liaison with the what?

US Secret Service
No check may be issued for more than what amount?
$99,999,999.99

DOs who disburse $50 million or more in a single transaction or in multiple transactions of a common nature, report the disbursement to FMS at least how many business days before the payment date?

Two

The date is to be printed on the right side of the check below the DSSN and check number, or at the top of the check immediately to the right of, and on a line with the place of issue with a baseline what distance from the top of the check?

9/32 inch
The Treasury regulations require that the signature plates or digitized signature medium of each DO be numbered in sequence in the lower left corner of the border beginning with what number?

1

Accommodation exchange for cash checks are permitted only when satisfactory banking facilities do not exist and typically only where?

Overseas

The Treasury will charge the disbursing office, using what form(Debit Voucher), for the second check received for payment with the same DSSN and check serial number?

SF 5515
The Treasury uses what form (Advice of Check Issue Discrepancy) to notify DOs of check issue discrepancies?

FMS Form 5206

Adjustments of discrepancies of what amount or more for overdrafts require collection of the overpayment or, in infrequent cases, a supplemental charge to an appropriation or fund?

1.01

When the payee is entitled to the amount of the under-draft, prepare what form charging "Accounts Payable- Check Issue Under-drafts, fund account **X6999"

SF 1034
When an under-draft discrepancy is caused by overcharging the appropriation and credit is due the appropriation, the DO prepares what form and charge "Accounts Payable-Check Issue Under-drafts, fund Account**X6999" and credit the appropriation charged on the original payment voucher?

DD 1131
Treasure adjusts discrepancies of what amount or less between the amount of a check as report issued in level 8 and the actual amount of the check paid by the Treasury?

1$

The DO prepares what to account for a check issue discrepancy of $1.01 or more for any prior or current month's check issue errors that are detected by the Disbursing Office?

OF 1017-G

In order to meet standards for relief of liability, transfer uncollectible overdrafts to the supporting DFAS site within how many days?

90

In most cases, what is a payment to an individual or organization for goods furnished or services rendered?

disbursement

Occasionally, disbursements are made on formal vouchers but are not immediately charged to an appropriation or fund. These disbursements are referred to as what?

Deferred Vouchers

The Federal Reserve System and what else act as Treasury's fiscal agents?

Federal Reserve Banks (FRB)

Salaries and wages of officers and employees of the US Government including members of the Armed Forces are subject to levy and distrait(the ability to force or compel satisfaction of an obligation by means of seizure) for delinquent federal taxes in accordance with what?

26 U.S.C 6331

A certified what is a precondition to DO's authority to make payments of and is the source document for liquidation of government obligations?
Disbursement voucher

What is a unique 9 digit identifier assigned to all individuals by the Social Security Administration and to businesses by the IRS?

TIN

Maintain the DOD Form 2659(Voucher Control Log) how often for each disbursement voucher or prepared in the disbursing office?

Daily

DOs must have access to what form(Appointment/Termination Record-Authorized Signature) records, and verify that vouchers submitted to them for payments have been certified by persons authorized to certify them?

DD Form 577

A payee unable to write may indicate receipt of payment by signing what on the mark?

X

Do not collect an overpayment to a payee of what amount or less?

1$

A DO required to make payments which are classified for security purposes prepares what disbursement voucher?

Covering

Use what form (Voucher for Emergency or Extraordinary Expense Expenditures) to make payments from contingency funds?

DD Form 281
Disbursing offices using EFT transfer funds to the FRB on what form(Debit Voucher) prepared and dated to show the date payment is due and deliver it to the FRB with the magnetic tape or other medium?

SF 5515

DOs that transmit payment files electronically use the FRB's summary of what activity report in lieu of the SF 5515?

Automated Clearing House(ACH)

For an overage that should not have been accounted for as a collection, the responsible functional area prepares what form payable to "Adjustments"

SF 1034

For disbursements of what amount or more in a single transaction or in multiple transactions of a common nature, advise FMS at least two business days before the payment date?

50 million

Report planned disbursements of over what amount at least five business days in advance?

500 million
DFAS sites must send an advance notice to FMS for all military pay and military retiree pay made by EFT for each payroll reporting period, as far in advance of the pay dates as possible, but at least how many business days in advance?

Two
All Disbursing Officers (DOs) are agents of the what?

Department of the Treasury
The statement of accountability, what form, is a DO's official monthly recording and reporting of this accountability of the treasury?

SF 1219
DOs maintain their daily accountability on the Daily Statement of Accountability, what form?

DD Form 2657
DOs aboard Navy vessels balance their own cash using the DD Form 2657 and their deputies, cashiers, and agents using DD Form 2665 at least how often, or immediately before and after each payday, the last day of each month, and at any other time when the DO suspects that an irregularity has occurred?

Weekly
The DD Form 2657 is to one day what the SF 1219 is to one what?

Month

Deputies, cashiers, and agents prepare what form as a summary of cash transactions and receipt for cash and vouchers on hand whenever a settlement of the account occurs?

DD Form 1081
What form summarizes totals of all receipts and expenditures of public funds occurring during an accounting period and the status of the DO's account at the close of that period?

SF 1219
Every DO submits an SF 1219 how often for each DSSN assigned whether or not any transactions occur or any accountable balance is involved?

Monthly
Every DO must keep detailed records of all transactions. These records must be available for examination by authorized representatives of the Secretary of Defense and who else of the United States?

Comptroller General

DOs are required to submit several financial reports to support the Department of Defense's formal accounting to the United States for all public funds collected and disbursed. These reports are the basis for the official audit and settlement of accounts by the U.S. what?

Government Accountability Office (GAO)

An accounting period may not extend beyond the end of a what?

Calendar month
The applicable DFAS site examines all financial reports. Once the examinations is complete it distributes and retains the original financial reports and documents are required, i.e. maintain the SF 1219(Statement of Accountability) and disbursement and collection vouchers for the statutory period of how long required by the National Archives and Records Administration general records schedule 6?

6 year and 3 month
How often, and upon relief of a DO, send an additional copy of the SF 1219 to the DFAS Disbursing/Debt Management Policy Division?

Quarterly
When a physical loss of funds in incurred by deputies, disbursing agents, cashiers, paying agents, collection agents, or imprest fund cashiers, forward the DD Form 2667 to DFAS-NPD/IN within how many calendar days after the end of each month?

5
The responsibility for clearing outstanding items in the accounts of a DO who has been relieved from disbursing duty is normally assigned to a designated what?

Settlement office
At what disbursing stations, settlement duties are normally the responsibility of the relieving DO?

Non-tactical
Disbursing records on which settlement action is not completed may be transferred by the settlement officer to the what serving the settlement office for temporary storage?

Federal Records Center
Most of the transactions processed to establish, increase, reduce, or remove deficiencies in the account of the former DO will be similar to the routine transactions of a DO and will be reported on the Daily Statement of Accountability (DD Form 2657) and the monthly what?

SF 1219
What items are unresolved deficiencies in the account of a former DO which cannot be classified as check issue overdrafts or losses or funds?

Other accountability

Negotiable instruments received by a settlement officer to offset a deficiency in the account of a former DO shall be entered on the what?

DD Form 2657
Any transaction which affects the accountability of a relieved DO, including the initial establishment of the settlement account, will require submission of financial reports by the settlement officer for the relieved DO how often?

Monthly

If a deficiency is removed by relief of liability, the DFAS-NPD/IN, will direct the preparation of a Public Voucher for Purchases and Services Other than Personal(what form) and will provide a complete fund cite to be charged for the transaction?

SF 1034
For unconfirmed deposits that are later confirmed by follow-up action after the date of relief, forward the confirmed copy of what form by cover letter to the cognizant DFAS site for processing?

SF 215
If an FMS Form 5206 is received during the how many day retention period subsequent to relief, a copy of the applicable check issue record and disbursement voucher shall be reproduced from the relieved DO's retained records and attached to the form?

90
For most members who enter and serve on active duty without a break in service, what date is the date the member enters active or inactive service?

Basic Pay

Medical and dental officers who meet the required criteria are entitled to how many years of constructive service credit?

4
Prior to what date, a commissioned or warrant officer was entitled to credit for everyday in a commissioned or warrant status, without regard to absence of any kind, whether authorized or unauthorized, and including confinement prior to and during trial?
February 11, 1996

Commissioned officers with over how many years of prior active service as an enlisted member, warrant officer, or combined service in both grades are entitled to count such service for purposes of computing basic pay for longevity purposes?

4
Effective January 1, 2002, commissioned officers in pay grades O1-O3 who are paid from funds appropriated for Reserve personnel and credited with how many points for retirement?

1460
An officer of an Armed Force on active duty may not be employed on what if the duties separate the member from the parent organization or interfere with the performance of military duties?

Civil Functions
Medical Officers on active duty who receive any compensation or stipend payments for services they perform as interns or resident physicians in private or public institutions(state, county, municipal, or privately owned hospitals) receive such payments for the benefit of the what?

United States
A reserve member who is called to active duty for more than how long in time of war or national emergency is entitled while on that active duty to the pay and allowances prescribed for active duty?

30 days
Members of the Uniformed Services entitled to receive compensation for continuous periods of less than 1 month are entitled to pay and allowances for each day of the period at the rate of what of the monthly amount of such pay and allowances?

1/30
During the period of retention, except in time of war, enlisted members of the regnav or marine corps, or Naval or Marine corps reserve, whose enlistments expire while serving on a naval vessel in foreign waters are entitled to regular pay and allowances, plus a what percent increase in the basic pay, to which they were entitled on the day before the period of retention began?
25%
Allowable travel time is considered active duty for all purposes normally ascribed to active duty. The computation of allowable travel time, whether actual or constructive will for periods of active duty of more than how many days, be based upon the rules and provisions of the JFTR, Volume 1, Chapter 10?

30
All Military Service members on active duty for how many consecutive days or more are entitled to accrue leave under applicable Military Service leave regulations?

30

Under regulations prescribed by the secretary of the military department concerned, members sentenced to unsuspended dismissal or unsuspended dishonorable or bad conduct discharge by court-martial may be required to take leave pending review of their conviction as provided by what article, UCMJ?

Article 76a
Payment shall be made within how many days from the date of the order setting aside or disapproving the sentence by court-martial to a dismissal or a dishonorable or bad-conduct discharge if no hearing or new trial has been ordered?

60
A commissioned officer of the Army or Air Force who is dropped from the rolls by the President for absence without authority for how long forfeits all pay due or to become due?

3 months
When an enlisted member, warrant officer or limited duty officer forfeits pay as a result of desertion, deposit the gross amount of such forfeited pay to the what?

Armed Forces Retirement Home Trust Fund

Unauthorized absence of how many consecutive hours or less does not affect pay or allowances?

24
What is attained when a member not in confinement is assigned useful and productive duties( as opposed to duties prescribed by regulations for confinement facilities) on a full-time basis which are not inconsistent with the grade, length of service, and military occupational specialty(MOS)?

Full Duty
An enlisted member entitled to basic pay may qualify for what when the member performs duties designated by the Secretary concerned as extremely difficult or involving an unusual degree of responsibility?

Special Duty Assignment Pay(SDAP)
Appropriate authorities review eligibility and payment authority for each member receiving SDAP how often?

Annually

What is the primary identifier of individuals who possess the ability, knowledge, and other occupational qualifications required for effective performance in such positions?

Military Specialty

SDAP is payable at what monthly amount for SD level 1?

75$

SDAP is payable at what monthly amount for SD level 2?
150
SDAP is payable at what monthly amount for SD level 3?
225
SDAP is payable at what monthly amount for SD level 4?
300
SDAP is payable at what monthly amount for SD level 5?
375
SDAP is payable at what monthly amount for SD level 6?
450

The criteria for designation of military specialties are in what instruction?

DoDI 1304.27

SDAP is subject to withholding of income tax, but not subject to withholding of what taxes?

Federal Insurance Contribution Act

What entitlement is payable when, as certified by the appropriate commander, a member is on duty in an area in close proximity to a hostile fire incident and the member is in danger of being exposed to the same dangers actually experienced by other Service members subjected to hostile fire or explosion of hostile fire or explosion of hostile mines in addition to other requirements?

Hostile Fire Pay (HFP)
Effective October 1, 2002, HFP/IDP is payable at a monthly rate of what amount?

225$
A member entitled to HFP/IDP who is hospitalized for a wound or injury incurred as a result of hostile action, or while in the line of duty, incurs a wound, injury or illness in a combat operation or combat zone designated by the Secretary of Defense and is hospitalized outside of the theatre of the combat operation or the combat zone for the treatment of the wound, injury, or illness, is entitled to HFP/IDP for each month hospitalization continues, up to an additional how many months after the month in which the wound, injury or illness occurred?

3
What provides compensation for added expenses incurred because of an enforced family separation?

FSA

Through September 30, 1980, FSA was payable to a member servicing in paygrade E-4(over how many years of service) or above as a member with dependents?

4
FSA-S(Ship) is payable when the member is on duty aboard a ship, and the ship is away from the homeport continuously for more than how many days?

30

Effective October 1, 2002, FSA is payable in a monthly amount of what?

250$
Effective what date, FSA is payable to both married service-members when they reside together with their dependents immediately before being simultaneously assigned to qualifying duty assignments?

October 1, 2008
FSA-R credit continues to accrue while the member's dependents visit at or near his or her permanent station, but for no longer than how many continuous months?

3

Consider dependents as residing near a duty station if they live within a reasonable commuting distance of that station, whether or not the member commutes daily. A distance of how many miles, one way, is normally considered to be within reasonable commuting distance of a station?

50
Effective February 10, 1996, members became entitled to FSA-S when performing duty onboard a ship if the ship is away from the homeport for more than how many continuous days?
30

A member with dependents, who entered a missing status during the Vietnam conflict, was entitled to a family separation allowance in the amount of what per month?

60$
A member may qualify for FSA-T while in a missing status if a continuous period of more than how many days is completed after entry into the missing status?

30
The purpose of a what is to give funds to a member to meet extraordinary expenses incident to a government-ordered relocation?

Advance payment

An advance of pay is to ease hardships imposed