FINANCIAL MANAGEMENT ADVANCED LEADERS COURSE 36B

Transcription

1 FINANCIAL MANAGMNT ADVANCD LADR COUR 36B Process Irregularities TRAINING AID #2 VRION 1.0 March 2014

2 LO OF FUND TRAINING AID GNRAL INFORMATION 1. This training aid simulates the processing of losses of funds in a Disbursing ection located in an overseas Finance Office. The following information pertains to the disbursing operations: a. Cashier # 1: R.H. Wood, PFC b. Cashier # 2: G.W. Tree, PC c. Cashier # 3: A.P. Fennekm, PC d. Deputy Disbursing Officer: R.F. Collins, CPT e. Disbursing Officer: James R. Richardson, LTC f. Finance Office Location: 23 rd FMU APO A g. DN: 6348 h. Business date: 23 ep ** 2. The documents on pages 2-6 are used to simulate recording a major loss of funds. 3. The documents on pages 7-12 are used to simulate recording a minor loss of funds. 1

3 23 RD FMU APO A

4 23 RD FMU APO A RD FMU APO A , , , , ,

5 UBIDIARY ACCOUNTABILITY RCORD 1. DN 2.PURPOOF RCORD NAM OF DIBURING OFFICR JAM R. RICHARDON LTC, FC CUMULATIV LO OF FUND 4. ADDR 23RD RD FINANC FMU BATTALION APO A A DAT 6. RFRNC OR XPLANATION 7.I NCRA 8.DCRA 9. BALANC 23 P * * R.H. WOOD, PFC (CAHIR LO) 2, , DD Form 2667, AUG 93 RPLAC 2595-R, AUG 87; ANDAF FORM 1345, DC85, WHICHAROBOLT. UAPPCV1.00 4

6 DAILY TATMNT OF ACCOUNTABILITY 1. DN DAT 23 ep ** CTION I - TRANACTION AFFCTING ACCOUNTABILITY a. LI N NO. b. DCRIPTION c. TODAY d. MONTH-TO-DAT A 2.1B ACCOUNTABILITY - Beginning of Day CHCK IUD IN PAYMNT OF VOUCHR CHCK IUD - ALL OTHR OTHRTRANACTION (Do not report on F 1219) DICRPANCI IN DO ACCOUNT - CRDIT (Do not use this line) PAYMNT BY ANOTHRDO (Do not use this line) TRANFR FROM OTHRDOs OPACPAYMNT AND COLLCTION 2.9 I N C R A TOTAL ACCOUNTABILITY INCRA 3.0 GRO ACCOUNTABILITY 4.1A 4.1B 4.1C 4.1D F 4.2A 4.2B Gross Disbursements Less - Refunds Net Disbursements Less - Recei pts Less - Reimbursements NT XPNDITUR DPOIT PRNTD ORMAILD TO BANK FT DBIT VOUCHR OTHRTRANACTION (Do not report on F 1219) DICRPANCI IN DO ACCOUNT - DBIT (Do not use this line) PAYMNT FOROTHRDOs (Do not use this line) TRANFR TO OTHRDOs 4.9 D C R A TOTAL ACCOUNTABILITY DCRA 5.0 ACCOUNTABILITY - nd of Day 250, , , , , , , , , , , , , , CTION II - DITRIBUTION OF ACCOUNTABILITY - INCUMBNT DO a. LI N NO. b. DCRIPTION c. DAILY INCRA d. DAILY DCRA e. MONTH-TO-DAT A 6.2B 6.3A 6.3B A 7.2B DIGNATD DPOITARY U.. CURRNCY/COINAG ON HAND FORIGN CURRNCY/COINAG ON HAND UNDPOITD COLLCTION - GNRAL OTHRUNDPOITD I NTRUMNT ON HAND CUTODY ORCONTINGNCY CAH FUND WITH AGNT ADVANC TO CONTRACTOR CAH IN TRANIT PAYROLL CAH OTHR DFRRD VOUCHR ACCOUNT RCIVABL - CHCK OVRDRAFT ACCOUNT RCIVABL - OTHR LO OF FUND DIHONORD CHCK RCIVABL 2, , , , , , , , TOTAL INCUMBNT DO ACCOUNTABILITY 2, , , CTION III - DITRIBUTION OF ACCOUNTABILITY - PRDCORDOs a. LI N NO. b. DCRIPTION c. DAILY INCRA d. DAILY DCRA e. MONTH-TO-DAT 9.2A 9.2B ACCOUNT RCIVABL - CHCK OVRDRAFT ACCOUNT RCIVABL - OTHR LO OF FUND OTHR 10.0 TOTAL PRDCORDO's ACCOUNTABILITY CTION IV - DI TRIBUTION OF ACCOUNTABILI TY - COMBIND a. LI N NO. b. DCRIPTION c. DAILY INCRA d. DAILY DCRA e. MONTH-TO-DAT 11.0 TOTAL DN ACCOUNTABILITY 3. DIBURING OFFICR NAM, RANK ORGRAD, TITL (Type or Print) JAM R. RICHARDON, LTC, FC 2, , , DIBURI NG OFFICR ORDPUTY I GNATUR // 5. DAT 23 P ** DD Form 2657, AUG 93 (G) RPLAC DA FORM 3994, 4305, AND 5260; NAVCOMPT FORM 245 AND 379; AND AF FORM 1342 AND 1379; WHICH AR OBOLT. Designed using Perform Pro, WH/DIOR, Oct 94 5

7 TANDARD FORM 1219 (G) Revised 4-82 Department of the Treasury 1 TFRM TATMNT OF ACCOUNTABILITY NAM OF DIBURING OFFICR JAM R. RICHARDON, LTC, FC NAM OF AGNCY U.. ARMY PRIOD OF ACCOUNT FROM: 1 P ** THROUGH: 23 P ** CTION I. - GNRAL TATMNT OF ACCOUNT LOCATION OF DIBURING OFFICR (Mailing address) 23RD RD FINANC FMU BATTALION APO A A AGNCY LOCATION COD (ALC) (how main check symbol number) 6348 PART A. - TRANACTION DURING PRIOD AFFCTING ACCOUNTABILITY INCRA IN ACCOUNTABILITY 2.1 CHCK IUD ON U.. TRAURY 2.3 OTHR TRANACTION TOTAL ACCOUNTABILITY BGINNING OF PRIOD 250, DICRPANCI IN D.O. ACCOUNT - CRDIT 2.36 PAYMNT BY ANOTHR D.O TRANFR FROM OTHR DIBURING OFFICR TOTAL INCRA IN ACCOUNTABILITY DCRA IN ACCOUNTABILITY 4.1 NT DIBURMNT 4.2 DPOIT PRNTD OR MAILD TO BANK 4.3 OTHR TRANACTION 4.34 DICRPANCI IN D.O. ACCOUNT - DBIT 4.36 PAYMNT FOR ANOTHR D.O TRANFR FROM OTHR DIBURING OFFICR 4.39 UBTOTAL 260, , TOTAL DCRA IN ACCOUNTABILITY 11, TOTAL ACCOUNTABILITY CLO OF PRIOD 249, PART B. - ANALYI OF INCUMBNT OFFICR' ACCOUNTABILITY CAH ON DPOIT IN DIGNATD DPOITARY 6.1 (Name and locat ion of deposit ary) 6.2 CAH ON HAND 6.3 CAH - UNDPOITD COLLCTION CAH IN CUTODY OF GOVRNMNT CAHIR DFRRD CHARG - VOUCHRD ITM 7.2 RCIVABL - CHCK OVRDRAFT 7.3 LO OF FUND 7.4 RCIVABL - DIHONORD CHCK , , , TOTAL OF MY ACCOUNTABILITY 244, PART C. - ANALYI OF PRDCOR OFFICR' ACCOUNTABILITY 249, RCIVABL - CHCK OVRDRAFT 9.3 LO OF FUND 9.4 OTHR ACCOUNTABILITY TOTAL PRDCOR OFFICR' ACCOUNTABILITY TOTAL DIBURING OFFIC ACCOUNTABILITY (ame as line 5.00 above) 249, I cert if y t hat t his is a t rue and correct st at ement of accountabilit y f or t he period st at ed at t he of f ice ref erred t o above. NAM AND TLPHON NUMBR OF CONTACT R.F. COLLIN, CPT, FC IGNATUR AND TITL OF CRTIFIR // JAM R. RICHARDON, LTC, FC DAT 23 P ** NN (OV R) PRVIOU DITION NOT UABL Designed using Perform Pro, WH/DIOR, Oct 97 6

8 23 RD FMU APO A

9 23 RD FMU APO A RD FMU APO A , , LO OF FUND , ,

10 UBIDIARY ACCOUNTABILITY RCORD 1. DN 2.PURPOOF RCORD NAM OF DIBURING OFFICR JAM R. RICHARDON LTC, FC CUMULATIV LO OF FUND 4. ADDR 23RD RD FINANC FMU BATTALION APO A A DAT 6. RFRNC OR XPLANATION 7.I NCRA 8.DCRA 9. BALANC 23 P ** G.W. TR (CAHIR LO) DD Form 2667, AUG 93 RPLAC 2595-R, AUG 87; ANDAF FORM 1345, DC85, WHICHAROBOLT. 9 UAPPCV1.00

11 UBIDIARY ACCOUNTABILITY RCORD 1. DN 2.PURPOOF RCORD NAM OF DIBURING OFFICR JAM R. RICHARDON LTC, FC MINOR LO OF FUND RPORT, 1 JUL - 30 P ** 4. ADDR 23RD RD FINANC FMU BATTALION APO A A DAT 6. RFRNC OR XPLANATION 7.I NCRA 8.DCRA 9. BALANC 9 JUL ** R.H. WOOD, PFC (CAHIR LO) AUG ** G.W. TR, PC (CAHIR LO) P ** G.W. TR, PC (CAHIR LO) P ** G.W. TR, PC (CAHIR LO) DD Form 2667, AUG 93 RPLAC 2595-R, AUG 87; ANDAF FORM 1345, DC85, WHICHAROBOLT. 10 UAPPCV1.00

12 DAILY TATMNT OF ACCOUNTABILITY 1. DN DAT 23 ep ** CTION I - TRANACTION AFFCTING ACCOUNTABILITY a. LI N NO. b. DCRIPTION c. TODAY d. MONTH-TO-DAT A 2.1B ACCOUNTABILITY - Beginning of Day CHCK IUD IN PAYMNT OF VOUCHR CHCK IUD - ALL OTHR OTHRTRANACTION (Do not report on F 1219) DICRPANCI IN DO ACCOUNT - CRDIT (Do not use this line) PAYMNT BY ANOTHRDO (Do not use this line) TRANFR FROM OTHRDOs OPACPAYMNT AND COLLCTION 2.9 I N C R A TOTAL ACCOUNTABILITY INCRA 3.0 GRO ACCOUNTABILITY 4.1A 4.1B 4.1C 4.1D F 4.2A 4.2B Gross Disbursements Less - Refunds Net Disbursements Less - Recei pts Less - Reimbursements NT XPNDITUR DPOIT PRNTD ORMAILD TO BANK FT DBIT VOUCHR OTHRTRANACTION (Do not report on F 1219) DICRPANCI IN DO ACCOUNT - DBIT (Do not use this line) PAYMNT FOROTHRDOs (Do not use this line) TRANFR TO OTHRDOs 4.9 D C R A TOTAL ACCOUNTABILITY DCRA 5.0 ACCOUNTABILITY - nd of Day 250, , , , , , , , CTION II - DITRIBUTION OF ACCOUNTABILITY - INCUMBNT DO a. LI N NO. b. DCRIPTION c. DAILY INCRA d. DAILY DCRA e. MONTH-TO-DAT A 6.2B 6.3A 6.3B A 7.2B DIGNATD DPOITARY U.. CURRNCY/COINAG ON HAND FORIGN CURRNCY/COINAG ON HAND UNDPOITD COLLCTION - GNRAL OTHRUNDPOITD I NTRUMNT ON HAND CUTODY ORCONTINGNCY CAH FUND WITH AGNT ADVANC TO CONTRACTOR CAH IN TRANIT PAYROLL CAH OTHR DFRRD VOUCHR ACCOUNT RCIVABL - CHCK OVRDRAFT ACCOUNT RCIVABL - OTHR LO OF FUND DIHONORD CHCK RCIVABL 15, , , , , , TOTAL INCUMBNT DO ACCOUNTABILITY 15, , , CTION III - DITRIBUTION OF ACCOUNTABILITY - PRDCORDOs a. LI N NO. b. DCRIPTION c. DAILY INCRA d. DAILY DCRA e. MONTH-TO-DAT 9.2A 9.2B ACCOUNT RCIVABL - CHCK OVRDRAFT ACCOUNT RCIVABL - OTHR LO OF FUND OTHR 10.0 TOTAL PRDCORDO's ACCOUNTABILITY CTION IV - DI TRIBUTION OF ACCOUNTABILI TY - COMBIND a. LI N NO. b. DCRIPTION c. DAILY INCRA d. DAILY DCRA e. MONTH-TO-DAT 11.0 TOTAL DN ACCOUNTABILITY 3. DIBURING OFFICR NAM, RANK ORGRAD, TITL (Type or Print) JAM R. RICHARDON, LTC, FC 15, , , DIBURI NG OFFICR ORDPUTY I GNATUR // 5. DAT 23 P ** DD Form 2657, AUG 93 (G) RPLAC DA FORM 3994, 4305, AND 5260; NAVCOMPT FORM 245 AND 379; AND AF FORM 1342 AND 1379; WHICH AR OBOLT. Designed using Perform Pro, WH/DIOR, Oct 94 11

13 TANDARD FORM 1219 (G) Revised 4-82 Department of the Treasury 1 TFRM TATMNT OF ACCOUNTABILITY NAM OF DIBURING OFFICR JAM R. RICHARDON, LTC, FC NAM OF AGNCY U.. ARMY PRIOD OF ACCOUNT FROM: 1 P ** THROUGH: 23 P ** CTION I. - GNRAL TATMNT OF ACCOUNT LOCATION OF DIBURING OFFICR (Mailing address) 23RD RD FINANC FMU BATTALION APO A A AGNCY LOCATION COD (ALC) (how main check symbol number) 6348 PART A. - TRANACTION DURING PRIOD AFFCTING ACCOUNTABILITY INCRA IN ACCOUNTABILITY 2.1 CHCK IUD ON U.. TRAURY 2.3 OTHR TRANACTION TOTAL ACCOUNTABILITY BGINNING OF PRIOD 250, DICRPANCI IN D.O. ACCOUNT - CRDIT 2.36 PAYMNT BY ANOTHR D.O TRANFR FROM OTHR DIBURING OFFICR TOTAL INCRA IN ACCOUNTABILITY DCRA IN ACCOUNTABILITY 4.1 NT DIBURMNT 4.2 DPOIT PRNTD OR MAILD TO BANK 4.3 OTHR TRANACTION 4.34 DICRPANCI IN D.O. ACCOUNT - DBIT 4.36 PAYMNT FOR ANOTHR D.O TRANFR FROM OTHR DIBURING OFFICR 4.39 UBTOTAL 260, TOTAL DCRA IN ACCOUNTABILITY TOTAL ACCOUNTABILITY CLO OF PRIOD 250, PART B. - ANALYI OF INCUMBNT OFFICR' ACCOUNTABILITY CAH ON DPOIT IN DIGNATD DPOITARY 6.1 (Name and locat ion of deposit ary) 6.2 CAH ON HAND 6.3 CAH - UNDPOITD COLLCTION CAH IN CUTODY OF GOVRNMNT CAHIR DFRRD CHARG - VOUCHRD ITM 7.2 RCIVABL - CHCK OVRDRAFT 7.3 LO OF FUND 7.4 RCIVABL - DIHONORD CHCK , , TOTAL OF MY ACCOUNTABILITY 249, PART C. - ANALYI OF PRDCOR OFFICR' ACCOUNTABILITY 250, RCIVABL - CHCK OVRDRAFT 9.3 LO OF FUND 9.4 OTHR ACCOUNTABILITY TOTAL PRDCOR OFFICR' ACCOUNTABILITY TOTAL DIBURING OFFIC ACCOUNTABILITY (ame as line 5.00 above) 250, I cert if y t hat t his is a t rue and correct st at ement of accountabilit y f or t he period st at ed at t he of f ice ref erred t o above. NAM AND TLPHON NUMBR OF CONTACT R.F. COLLIN, CPT, FC IGNATUR AND TITL OF CRTIFIR // JAM R. RICHARDON, LTC, FC DAT 23 P ** NN (OV R) PRVIOU DITION NOT UABL Designed using Perform Pro, WH/DIOR, Oct 97 12