Vol 3 (Disbursing Fiscal) 20230419

DEPARTMENT OF THE NAVY
HEADQUARTERS UNITED STATES MARINE CORPS
Finance Policy Manual
Volume 3: “Fiscal Policies”
HQMC-RFF
Volume 3 – Fiscal Policies Chapter 1
April 2023
CHAPTER 1: ORGANIZATIONS, RESPONSIBILITIES, AND POLICIES
SUMMARY OF MAJOR CHANGES
All changes are denoted by blue font.
Unless otherwise noted, chapters referenced are contained in this volume.
Hyperlinks are denoted by bold, italic, blue, and underlined font.
The previous version dated January 2023 is archived.
PARAGRAPH EXPLANATION OF UPDATE PURPOSE DATE

All Updated formatting to comply with current Revision Jan 2019
administrative instructions.
0103 Updated for general DDS policies Update May 2019
010102 Clarified policy for exceptions Addition July 2019
010301 Required use of DDS Addition Sept 2019
010102 Updated procedures for exception to policy Update Mar 2021
requests
010202 Added new daily checklist requirement Addition May 2021
010304 Mandated creation of user accounts in DDS Addition May 2021
010305 Moved Voucher Control Tech from Ch 8 Update May 2021
010304 Renamed Unit Paying Agent to Paying Update Jul 2022
Agent
010102 Update to reflect Vol 4 Update Dec 2022
010202 Update to Internal Management Controls Update Apr 2023
1-1
April 2023
Table of Contents
0101 GENERAL .................................................................................................................... 3

010101. Purpose .................................................................................................................. 3
010102. Requests for Deviation or Exception..................................................................... 3
0102 ACCOUNTABILITY AND RESPONSIBILITY ........................................................ 3
010201. Accountable Officials ............................................................................................ 3
010202. Internal Management Controls .............................................................................. 3
0103 DEPLOYABLE DISBURSING SYSTEM (DDS) ....................................................... 4
010301. Required use .......................................................................................................... 4
010302. Voucher Assignments............................................................................................ 4
010303. Exports................................................................................................................... 5
010304. Profiles................................................................................................................... 6
010305. Voucher Control Technician (VCT)...................................................................... 6
Figure 1-1 Voucher Assignments by DSSN ................................................................................... 7
Figure 1-2 DDS Export Log ........................................................................................................... 8
Figure 1-3 Fiscal Daily Checklist ................................................................................................... 9
1-2
April 2023
CHAPTER 1
ORGANIZATIONS AND RESPONSIBILITIES AND POLICIES
0101 GENERAL
010101. Purpose
A. The Finance Policy Manual Volume 3 – Fiscal Policies (FPM Vol 3)

establishes supplemental disbursing requirements, standards, responsibilities for disbursing and
finance offices. If any guidance published in this manual conflicts with senior regulations, the
higher-level guidance takes precedence.
010102. Requests for Deviation or Exception
A. Requests for exception (RFE) to policies prescribed in the Vol 3, see FPM
Vol 4, section 0501.
B. Exceptions for separation of duties between roles such as preparer,

certifier, agent, and deputy, must be approved by the commander of the operation/exercise. The
exception letter will include a statement from the commander which acknowledges the increased
risk of errors, theft, and fraud that may result from the merging of payment certification
responsibilities with other functions. It must also designate the specified time period that the
exception is approved. If an exception is approved, a copy of the approval letter will be
maintained on the RFF SharePoint1-2 Exception/Waiver Letters page. In the event of a change
of command, the DO must obtain a new exception to policy.
0102 ACCOUNTABILITY AND RESPONSIBILITY
010201. Accountable Officials
A. References
1. DODFMR Vol. 5, Ch. 1
A. Accountable officials must be knowledgeable of and adhere to applicable

laws. They must also be appointed in accordance to the references.
B. Contractors and contractor-support personnel may not be appointed as

Departmental Accountable Officials (DAO) or certifying officers.
010202. Internal Management Controls
A. References
1-3
April 2023
B. Proper internal controls must be established and followed, regardless of

any approved waivers or exceptions, Failure to adhere to any controls established within this
manual or higher-level directives may result in punitive or pecuniary liability. Relief of liability
may not be granted for failed internal controls.
C. The Fiscal Daily Checklist, Figure 1-3, is required to be completed and

signed by the responsible Deputy Disbursing Officer for each day of business that is conducted
for a Regional Disbursing Office Main Site (Fiscal Section). This checklist is an Internal Control
measure that will be loaded to the RFF-KCI SharePoint ensure all key areas are being
completed timely, accurately and within the U.S. Treasury mandated timelines for a full CARS
Daily Reporter.
D. The Regional Disbursing Offices are also required and responsible to

reconcile the CARS, DCAS-BI Tool, OTCnet\Pay.gov, CIR and PIR reports to the appropriate
DD2657. The reconciled reports must be signed by the Disbursing Agent\Clerk for preparation
and the active Fiscal Deputy Disbursing Officer to validate the reconciliations are complete and
accurate. These completed and signed reports are required to be loaded to the RFF-KCI
SharePoint for further retention and use.
0103 DEPLOYABLE DISBURSING SYSTEM (DDS)
010301. Required use
A. References
B. DDS is the sole application for all Disbursing Officer Vouchers (DOV)
and accountability reports as it is part of the Department of Defense's solution for the Standard
Disbursing Initiative.
C. To summarize the beginning of reference (1), all Deputy Disbursing

Officers and Agents are required to prepare the Daily Agent Accountability Summary (DD 2665)
for each day business is conducted. Multiple days of business will not be consolidated into a
single business day.
010302. Voucher Assignments
A. DDS vouchers must be numbered consecutively by ‘Voucher Series’. The

‘Voucher Series’ must be reset minimally at the beginning of each Fiscal Year. The voucher
numbers will be standardized and all offices will follow the prescribed numbering scheme as
shown in Figure 1-1.
B. Voucher Series. DDS uses the standardized voucher series listed below to
properly identify the type of collection or disbursement being made.
1. CA1 - Vendor Pay
1-4
April 2023
2. CV - Collection Voucher
3. FMS - Foreign Military Sales
4. MP1 - Reserve Component Payrolls
5. MP2 - Active Duty and Reserve Component Payrolls
6. MP3 - Active duty not on DJMS
7. MP4 - Active Duty on MilPay
8. MSC - Miscellaneous Vouchers
9. NCD - No Check drawn
10. ST1 - Civilian Pay
11. TLA - Temporary Lodging Allowance
12. TV1 - Travel Settlements
13. TV2 - Travel Advances
14. TV3 - Travel Settlement PCS
15. TV4 - Travel Advance PCS
010303. Exports
A. The daily, required exports are vital for several reasons.
1. This export is vital to rebuild sites in the event of catastrophic

events and the daily requirement is necessary in order to remain in sync with the Parent\Main
Site.
2. The export and log are auditable items and will be referenced
during audits.
3. The daily export from a Main Site is required for the population of
DDS-DRI on a daily and monthly basis.
B. All sites that maintain a DDS database must perform an export of their
DDS database as soon as the business day has been finalized by the site Deputy Disbursing
Officer. Or, if the site is configured as an Agent Site, the Disbursing Agent for the site will create
the daily export once the business day has been finalized.
C. The export must be saved to an authorized removable media or secured

shared drive. The export will not be stored on the same computer\server in which DDS resides.
1-5
April 2023
D. The DDS Export Log is required to be completed for each export created.
Refer to Figure 1-2 for the DDS Export Log.
010304. Profiles
A. All users (Disbursing Officer (DO), Deputy Disbursing Officers (DDO),

Disbursing Agents (DA), Collection Agents (CA) and Paying Agents (PA)) will have a DDS
profile created and used in order to record all transactions executed.
010305. Voucher Control Technician (VCT)
A. Any business that is to be reported by an individual that is not a DDO or

DA must have the business recorded in DDS using the Voucher Control Technician (VCT)
function. By using the VCT function, it will allow for proper reporting and accountability of that
individual and will not unnecessarily and improperly affect another agent’s accountability. No
DA will assume the liabilities of a CA or UPA. All transactions executed by a CA or UPA will
be entered into DDS utilizing the VCT method.
1-6
April 2023
Figure 1-1 Voucher Assignments by DSSN
CV MP1 MP2 CA1 ST1 TV1 TV2 MP3
95,999 50,002 45,999 95,999 99,999 79,999 95,999 45,999
6092 000001 099999 100001 149999 150001 199999 200001 299999 300001 399999 400001 499999 500001 599999 600001 649999
5159
5153 096000 097999 196000 197999 296000 297999 480000 489999 596000 597999 646000 647999
6105 098000 099999 198000 199999 298000 299999 490000 499999 598000 599999 648000 649999
97,999 49,999 47,999 97,999 99,999 89,999 97,999 47,999
6160 000001 099999 100001 149999 150001 199999 200001 299999 300001 399999 400001 499999 500001 599999 600001 649999
6795 098000 099999 198000 199999 298000 299999 490000 499999 598000 599999 648000 649999
97,999 49,999 47,999 97,999 99,999 89,999 97,999 47,999
6187 000001 099999 100001 149999 150001 199999 200001 299999 300001 399999 400001 499999 500001 599999 600001 649999
6798 098000 099999 198000 199999 298000 299999 490000 499999 598000 599999 648000 649999
MP4 TLA MSC TV3 TV4 NCD FMS
35,999 9,996 95,999 30,999 45,999 75,999 19,999
6092 650001 689999 690001 699999 700001 799999 800001 849999 850001 899999 900001 979999 980001 999999
5159 831000 845999
5153 686000 687999 796000 797999 846000 847999 896000 897999 976000 977999
6105 688000 689999 798000 799999 848000 849999 898000 899999 978000 979999
37,999 9,999 97,999 47,999 47,999 77,999 19,999
6160 650001 689999 690001 699999 700001 799999 800001 849999 850001 899999 900001 979999 980001 999999
6795 688000 689999 798000 799999 848000 849999 898000 899999 978000 979999
37,999 9,999 97,999 47,999 47,999 77,999 19,999
6187 650001 689999 690001 699999 700001 799999 800001 849999 850001 899999 900001 979999 980001 999999
6798 688000 689999 798000 799999 848000 849999 898000 899999 978000 979999
1-7
April 2023
Figure 1-2 DDS Export Log
A production copy of the DDS Export Log may be obtained from the RFF SharePoint1-3.
1-8
April 2023
Figure 1-3 Fiscal Daily Checklist
A production copy of the daily checklist may be obtained from the RFF SharePoint1-4.
1-9
December 2022
CHAPTER 2: PERSONNEL APPOINTMENTS (ARCHIVED)
Chapter has been archived and incorporated into Chapter 2 of the FPM Vol 4
2-1
December 2022
CHAPTER 3: OBTAINING AND SAFEGUARDING PUBLIC FUNDS
The previous version dated July 2021 is archived.

030203 Provided clarity about non-finance Added Nov 2020
personnel working within finance office
spaces
030103 Updates for Daily Reporter requirements Update May 2021
030301 Daily balancing requirement Update May 2021
Various Updated various paragraphs to refer directly Update Jul 2022
to the DODFMR Vol 5
0302 Moved to the FPM Vol 4, Ch 1 Update Dec 2022
3-1
December 2022
Table of Contents
0301 CASH OPERATIONS .................................................................................................. 3

030101. Cash Held at Personal Risk (Cash Holding Authority (CHA)) ............................. 3
030102. Determining Cash Requirements........................................................................... 3
030103. Obtaining Cash for Disbursing Purposes .............................................................. 3
030104. Approval of Cash Holding Authority (CHA) ........................................................ 4
0302 SAFEGUARDING CASH AND RELATED DOCUMENTS ..................................... 4
0303 ADVANCE CASH TO AGENTS ................................................................................ 4
030301. Deputy Disbursing Officers (DDOs), Agents, and Cashiers ................................. 4
0304. UNFIT U.S. CURRENCY AND COIN ....................................................................... 4
030401. Disposition............................................................................................................. 4
0305 COUNTERFEIT OR ALTERED U.S. CURRENCY................................................... 4
030501. Detected Before Acceptance ................................................................................. 4
3-2
December 2022
CHAPTER 3
OBTAINING AND SAFEGUARDING PUBLIC FUNDS
0301 CASH OPERATIONS
030101. Cash Held at Personal Risk (Cash Holding Authority (CHA))
A. Refer to the DODFMR Vol. 5, Ch. 3, section 2.1.
030102. Determining Cash Requirements
030103. Obtaining Cash for Disbursing Purposes
B. Exchange-for-Cash Checks. In addition to the guidance provided in

030103.A, once funds have been executed and received as cash, these funds will be accounted
for as Cash and Investments Held Outside the Treasury (CIHO). The disbursing application,
DDS, will accurately account for these funds under 17X6950; Department of Navy Disbursing
Officer Cash Treasury Account Symbol (TAS).
C. Electronic Funds Transfer (EFT). In addition to the guidance provided in

030103.A, see the DDS Application User Guide for detailed instructions when there is a
requirement to send an EFT to a Foreign Banking Financial Institution.
1. Main site actions
(a) Create a debit voucher within DDS. This debit voucher will
require you to have the EFT information of the remote site.
(b) Generate a payment to ITS for the LDA/remote site

account.
(c) Upon receipt confirmation from remote site the main site
will generate an RFT and SF 1081 to remote site.
2. LDA/remote site
(a) Notify main site upon receipt of funds.
(b) Take in the RFT.
D. Transfers between DOs. The process to transfer currency between DSSNs

is to purchase the currency via U.S. Treasury Check. Follow the guidance in 030103.B above.
3-3
December 2022
030104. Approval of Cash Holding Authority (CHA)
0302 SAFEGUARDING CASH AND RELATED DOCUMENTS
Section has been moved to the Vol 4.
0303 ADVANCE CASH TO AGENTS
030301. Deputy Disbursing Officers (DDOs), Agents, and Cashiers
B. Balancing. DDOs, agents, and cashiers entrusted with official funds must
balance the cash in their custody daily using DD Form 2665, Daily Agent Accountability
Summary, as the permanent record of balancing. On days where no business is processed, verify
the balance using the previous DD 2665 or DD 1081. The DO ensures that each DDO, agent, or
cashier is aware of the frequency for balancing and submitting the DD 1081, and uses it as a
summary of cash transactions and receipt for cash and vouchers on hand.
0304. UNFIT U.S. CURRENCY AND COIN
030401. Disposition
B. In addition to the guidance provided in 030401.A, any unfit currency

received must be input into DDS as mutilated funds.
0305 COUNTERFEIT OR ALTERED U.S. CURRENCY
030501. Detected Before Acceptance
3-4
July 2022
CHAPTER 4: PROCESSING NEGOTIABLE INSTRUMENTS
The previous version dated May 2021 is archived.

040401 Clarified deficiency removal process Update May 2021
Various Updated various paragraphs to refer directly Update Jul 2022
to the DODFMR Vol 5
4-1
July 2022
Table of Contents
0401 EXCHANGE OF CASH FOR NEGOTIABLE INSTRUMENTS............................... 3

040101. Policy ..................................................................................................................... 3
040102. Negotiable Instruments.......................................................................................... 3
040103. Eligibility ............................................................................................................... 3
0402 CASHING PERSONAL CHECKS .............................................................................. 3
040201. Check Cashing ....................................................................................................... 3
0403 ACCOUNTABILITY FOR DISHONORED CHECKS............................................... 3
040302. Checks Accepted to Satisfy an Obligation (Debt) Due the U.S. ........................... 3
040303. Checks Received as Accommodation Exchange Transactions ............................. 4
0404 REMOVAL OF DEFICIENCIES ................................................................................. 4
040401. Request for Removal of Deficiencies .................................................................... 4
4-2
July 2022
CHAPTER 4
PROCESSING NEGOTIABLE INSTRUMENTS
0401 EXCHANGE OF CASH FOR NEGOTIABLE INSTRUMENTS
040101. Policy
A. Refer to the DODFMR Vol. 5, Ch.4, section 2.0.
040102. Negotiable Instruments
040103. Eligibility
0402 CASHING PERSONAL CHECKS
040201. Check Cashing
0403 ACCOUNTABILITY FOR DISHONORED CHECKS
040301. Checks Accepted from External Activities
B. In addition to the guidance provided in 040301.A, the procedures for

processing in DDS:
1. Process debit voucher for dishonored check
2. Input debit voucher into DDS
3. Create the reverse collection in DDS
040302. Checks Accepted to Satisfy an Obligation (Debt) Due the U.S.

processing items in in DDS:
1. Process SF 5515 for dishonored check within DDS
2. Input debit voucher into DDS
4-3
July 2022
3. Create the reverse collection in DDS
040303. Checks Received as Accommodation Exchange Transactions

processing items in in DDS:
1. Process SF 5515 for dishonored check within DDS
2. Once the NI is in the agents accountability redeem the NI
3. Process unit diary checkage via DDS as necessary
0404 REMOVAL OF DEFICIENCIES
040401. Request for Removal of Deficiencies
B. In addition to the guidance provided in 040401.A, the SF5515 (Debit

Voucher) must be recorded to the Disbursing Officer’s accountability immediately. The
collection action will be taken immediately and pursue the debt through recovery.
4-4
October 2022
CHAPTER 5: U. S. TREASURY BUSINESS PROCESSING
The previous version dated February 2022 is archived.

All Updated chapter to reflect DCAS vice E&C Update May 2020
All Significant changes have been made. Update May 2021
Chapter must be read in its entirety.
0502, 0503 Sections have been renumbered as 0503 and Update Aug 2021
0504 respectively
0502 Moved NTDO ITS AO procedures from Ch Addition Aug 2021
2
050403 Added OTC reconciliation procedures Addition Feb 2022
050303, 050305 Changed submission process to SharePoint Update Oct 2022
vice JIRA
5-1
October 2022
Table of Contents
0501 GENERAL .................................................................................................................... 3

050101. Overview ............................................................................................................... 3
050102. Purpose .................................................................................................................. 3
0502 NON-TREASURY DISBURSING OFFICE (NTDO) INTERNATIONAL
TREASURY SERVICES (ITS) .................................................................................... 4
050201. General .................................................................................................................. 4
050202. Appointment/Revocation of Authorizing Official ................................................ 4
050203. Head of Organization (HoO) Responsibilities ...................................................... 5
050204. Authorizing Official (AO) Responsibilities .......................................................... 5
0503 REQUIRED APPLICATIONS AND ACCESSES IN BEING A FULL CARS
DAILY REPORTER ..................................................................................................... 6
050301. General .................................................................................................................. 6
050302. Central Accounting and Reporting System (CARS) ............................................. 6
050303. Collection Information Repository (CIR) ............................................................. 6
050304. Defense Cash Accountability System (DCAS) ..................................................... 7
050305. Over The Counter (OTCnet) ................................................................................. 7
050306. Payment Information Repository (PIR) ................................................................ 8
050307. Treasury Check Information System (TCIS) ........................................................ 8
0504 PROCESSING .............................................................................................................. 9
050401. Overview ............................................................................................................... 9
050402. Transmission of Data............................................................................................. 9
050403. Reconciliation and Reclassification .................................................................... 10
050404. RFF-KCI TDD DCAS Procedures ...................................................................... 11
Figure 5-1 ITS.gov Officials Authorization Form ........................................................................ 12
Figure 5-2 ITS.gov Enrollment Form ........................................................................................... 13
Figure 5-3 ITS.gov User Responsibility Statement ...................................................................... 14
Figure 5-4 CIR User Request Form .............................................................................................. 15
5-2
October 2022
CHAPTER 5
U. S. TREASURY REPORTING
0501 GENERAL
050101. Overview
A. The U.S. Department of the Treasury (Treasury) is transitioning all

Federal Program Agencies (FPA) from monthly to daily reporting utilizing the Central
Accounting Reporting System (CARS). 1 TFM 2-10001 TFM 2-34001 TFM 4A-20001 TFM
4A-30001 TFM 4A-4000TFM Bulletin 2020-05). All Disbursing Officers (DOs) are accountable
to the Treasury for the cash and cash equivalent items (including receivables) in their possession.
The U.S. Marine Corps was the first of such organizations to undertake the alignment of the
mandate. The Office of the Secretary of Defense has published policy (see OUSD Memorandum
dated March 31, 2020) prescribing the Department of Defense (DoD) guidance for compliance
with Treasury’s requirement for daily reporting of DO transactions. All transactions will be
recorded and reported to the U.S. Treasury daily and include; disbursements, collections, and
cash and investments held outside Treasury.
The guidance for preparing and reporting DO’s transactions is supported by the
Treasury Financial Manual (TFM) Volume 1, Part 2 and Chapter 1000. The U.S. Marine Corps
is registered as a full CARS reporting entity. This registration with the U.S. Treasury has all U.S.
Marine Corps Non-Treasury Disbursing Office (NTDO) transactions being reporting to the U.S.
Treasury on a daily, versus monthly, basis. This reporting stream introduces efficiencies in
reporting and provides a level of accuracy in reporting more real-time.
050102. Purpose
A. The purpose of the U.S. Treasury mandating that all transactions be

reported daily is to, provide a higher level of visibility to cash, credit and debits. With these
transactions being directly reported on a daily basis, the U.S. Treasury can ensure the Daily
Treasury Statement (DTS) is the most accurate and precise it can be, with the added timeliness
the daily reporting posture provided.
B. The U.S. Treasury summarizes the US Treasury's cash and debt operations
for the Federal Government on a modified cash basis. Deposits are reported as received and
withdrawals are reported as processed.
1. The information published is based on reporting from Federal

Reserve Banks, Treasury Regional Financial Centers, Internal Revenue Service Centers, Bureau
of the Fiscal Service and various electronic systems.
2. Treasury's operating cash is maintained in an account at the

Federal Reserve Bank of New York and is invested in Tax and Loan Note Accounts at financial
institutions.
5-3
October 2022
0502 NON-TREASURY DISBURSING OFFICE (NTDO) INTERNATIONAL

TREASURY SERVICES (ITS)
050201. General
A. Each MLG DO is established as an NTDO payment office which has a

designated Agency Location Code (ALC), below. Payments processed through DDS are
transmitted to the U.S. Treasury’s ITS web application, ITS.gov. ITS.gov provides the ability to
make payments to hundreds of countries and currencies.
B. Agency Location Codes
DSSN ALC
6092 00006092
6160 00006160
6187 00006187
050202. Appointment/Revocation of Authorizing Official
A. In order to access ITS.gov, the DO must designate an individual who will

be appointed as the Authorizing Officer (AO) for the office’s ALC. The purpose of the AO is to
appoint users to create/pay/release payment files to the Treasury. An AO must be a GS-5 or
Staff Sergeant and above and includes all officers (commissioned and warrant). Exceptions to
the grade of an AO will not be considered. The AO may not have a user role in ITS.gov that
creates or verifies payments but may be given Inquiry Only access. Appointments and
revocations will be made using Figure 5-1, ITS.Gov Officials Authorization Form.
B. DO Responsibilities
1. Appointments. Complete Part II of Figure 5-1 to appoint an AO.

Check the ‘ADD’ box and ensure to specify the appropriate ALC specified in 050201.
2. Revocations. Revocations must be submitted on a new form so

when a new AO is appointed, two forms will need to be submitted: one for the new AO (add)
and one for the outgoing AO (revoke). Complete Part II of Figure 5-1 and check the
‘REVOKE’ box.
3. Submission. Once the form(s) has/have been properly completed

and digitally signed, forward it to the Head of Organization (HoO) via email to RFF-
KCIMail@usmc.mil. The HoO will complete the form and submit it to the Treasury. Once
Treasury has approved the request, they will contact the AO directly.
C. Head of Organization Responsibilities
1. Validate the appointee meets the grade requirements
5-4
October 2022
2. Complete Part I of Figure 5-1 as necessary along with the

remaining portions of the form. Once signed, email the form to
ITSEnrollment@fiscal.treasury.gov.
3. Retain the form on the NTDO ITS Appointments SharePoint page.

Save the file as Last Name, First Name MI. Choose appropriate DSSN, set the role to ‘AO’, and
set the status to ‘Active’ for new users.
4. When revoking an AO, scan the revocation sheet and save it with
the previous appointment forms as one file using the same filename structure above. Upload the
new file and overwrite the current file, if one exists, and set the status to ‘Revoked’.
050203. Head of Organization (HoO) Responsibilities
A. Semi-annual reviews. At a minimum, a semi-annual review of AOs must

be conducted. Contact the Treasury to obtain the current list of AOs for all ALCs. Validate that
list with each office to ensure the currently appointed AO is still assigned to the office. Process
changes as necessary.
050204. Authorizing Official (AO) Responsibilities
A. As previously stated, the AO is responsible to appoint users to create, pay,

and release files to the Treasury.
1. Utilize Figure 5-2, ITS.gov Enrollment Form, to appoint

production users to ITS. Complete all portions of Section I and II and select the appropriate
options and roles. Ensure Section III is properly completed and signed.
2. Ensure the appointees complete Figure 5-3, ITS.gov User

Responsibility Statement. An appointee will not be granted permissions to ITS.gov until this
form has been completed and on file with the Treasury.
3. Once both forms have been completed, email them to

itsenrollment@fiscal.treasury.gov.
4. Retain the forms on the NTDO ITS Appointments SharePoint

page. Scan both forms and save as one file with the filename as Last Name, First Name MI.
Choose the appropriate DSSN and role and set the status to ‘Active’ for new users.
5. When revoking an appointee, a new ITS.gov Enrollment Form

must be completed. Scan the revocation sheet and save it with the previous appointment forms
as one file using the same filename structure above. Upload the new file and overwrite the
current file, if one exists, and set the status to ‘Revoked’.
B. Quarterly review. Reviews of ITS.gov users may be conducted more

frequently such as monthly or upon adding/deleting users but at a minimum, must be conducted
quarterly. Contact the ITS.gov helpdesk to obtain a listing of users. Ensure only those users that
still require access to ITS.gov are assigned. Process changes as necessary.
5-5
October 2022
0503 REQUIRED APPLICATIONS AND ACCESSES IN BEING A FULL CARS

DAILY REPORTER
050301. General
A. Treasury enrollment. Users are required to self-enroll with the U.S.

Treasury Fiscal Services prior to requesting access to any other Treasury application. If this
enrollment does not take place, registration to applications such as CARS, PIR or TCIS will not
be accomplished.
B. Applicability. Personnel who require access to applications referenced in

section 0503 will need an Information and Technology Investment Management (ITIM)
username and password. To create an ITIM account, access Fiscal Service Self-Enrollment
page.
050302. Central Accounting and Reporting System (CARS)
A. The CARS application handles accounting and reporting for all federal
agencies. The CARS application is the electronic system of record for the government’s financial
data which provides streamlined agency reporting and supports government-wide
standardization. Along with Government Wide Treasury Account Symbol Adjusted Trial
Balance System (GTAS) and Intra-Governmental Payment and Collection (IPAC), CARS is a
system which falls under Government Wide Accounting (GWA).
B. Access Requirements
1. The Federal Reserve Bank manages the access requirements for

CARS.
2. Users will log into ITIM with their username and password to
request an account for CARS. The Fiscal section’s DDOs are the authorities and possess a
Supervisor Account to approve these requests.
(a) Deputies. Request accounts as Agency Certifier (AC)
(b) Agents. Request accounts as Agency Preparer (AP).
050303. Collection Information Repository (CIR)
A. CIR is a View Only data system. The CIR is a data archive and reporting
tool that provides a single solution to view and/or download information for agency settled
transactions processed by the U.S. Department of the Treasury's portfolio of revenue collection
systems.
1. Submit a Policy Request (RFI type) via the RFF SharePoint. Users
requesting access will need to attach the CIR request form. Refer to Figure 5-4 for an example.
5-6
October 2022
2. All users will have Agency User Accounts or the account that has
been established.
050304. Defense Cash Accountability System (DCAS)
A. DCAS is used to process and report disbursements, collections of funds

and cash standings to the accounting applications and U.S. Treasury. DCAS can also be used for
cash management. DCAS is required to be used to reconcile the Funds Balance with Treasury to
Treasury's records on a daily basis.
1. An AMPS request will be completed by the individual user for the

appropriate role and functions.
(a) Fiscal Section Supervisor. Request Oversight access for the

applicable ALC. This role allows a user to have to the DCAS-BI Tool Reconciliation. The Fiscal
Supervisor will also need SDA in order to review and release of DCAS transactions
(b) Fiscal Section Clerk. Request Oversight access for

applicable ALC. This role allows a user to have access to the DCAS-BI Tool Reconciliation.
The Fiscal Clerk will also need the SDA function in order to review and correct transactions
within DCAS.
(c) RFF-KCI Reviewers. Request Oversight for all applicable

DCAS Data Sources to allow for a complete review of all U.S. Marine Corps ALCs.
2. The listed supervisor will conduct, prompted by DFAS-Cleveland,

a quarterly revalidation of all users under his\her charge. All correspondence and documentation
will be retained for audit purposes. The retention rate of these documents must be current plus
ten years.
050305. Over The Counter Channel Application (OTCnet)
A. The OTCnet application is a web-based application that is required to be

used for all deposit types. This collection channel has direct reporting effects to the U.S.
Treasury via the Collection Information Repository (CIR).
1. Submit a Policy Request (RFI type) via the RFF SharePoint.

Ensure the request specifies the ALC, required End Point, and the User Role required.
(a) Fiscal Supervisor. Request Check Scan and Deposit

Approver accounts. Both roles can be under the same account. There is no need to assign the
Role of FPA Viewer, as this role is sub-role for Check Scan.
5-7
October 2022
(b) Fiscal Clerk. Request Check Scan and Deposit Preparer.

Both roles can be under the same account. There is no need to assign the Role of FPA Viewer, as
this role is sub-role for Check Scan.
(c) Systems Section Personnel. Request Check Capture

Administrator profile. These accounts are required to successfully configure the scanners that are
used for OTCnet.
2. The check scan software is found within the MCEN Software

center: OTCnet Local Bridge (OLB).
050306. Payment Information Repository (PIR)
A. PIR is a View Only data system. The PIR application holds information
on all payments that both Treasury and Non-Treasury Disbursing Offices process. As a CARS
reporter, payment data and analytics about all EFT and U.S. Treasury Check payments.
Managers and executives in these agencies can use PIR to gain information they need to make
strategic business decisions.
request an account for PIR.
2. Once an account has been requested, it is required for the requestor

to send an email to the RFF-KCI Liaison. The email will identify the requestor’s Name, ALC,
and ITIM username. DO NOT include the user’s ITIM password.
050307. Treasury Check Information System (TCIS)
A. The TCIS application is designed to support the Bureau of the Fiscal

Service (Fiscal Service) for post-payment activities of U.S. Treasury checks. All U.S. Treasury
Checks produced by an ALC are reported to TCIS via PIR. The Fiscal Section personnel must
gain access to TCIS, and perform a daily reconciliation to ensure U.S. Treasury Checks produces
have properly posted.
1. The Federal Reserve Bank manages the access requirements for

TCIS.
request an account for TCIS. The Fiscal section’s DDOs are the authorities and possess a
Supervisor Account to approve these requests. To create an ITIM account, access Fiscal Service
Self-Enrollment page: https://isim.fiscal.treasury.gov/selfenroll/register
5-8
October 2022
3. Fiscal Section Personnel. Request accounts with NTDO-IV-UCC.

This will allow the Users to View, Query, and Process Stop Payments for all Checks under the
Agency Location Code (ALC).
0504 PROCESSING
050401. Overview
A. Upon completion of a business day within the Deployable Disbursing

System (DDS), there are required actions by the Disbursing Office, Fiscal Section. The
requirement to completely and accurately reconcile the transactions of the business day, must be
done on the business day in which the transaction was reported to the U.S. Treasury. If there are
reclassifications required, this action will be completed on the same day, availability dictates, as
reconciled. Detailed processing steps are outlined in the DDS Application User Guide for each
required, daily reconciliation and reclassification point.
1. Reconciliation. Reconciliation is an accounting process that

ensures that the actual amount of money spent matches the amount shown leaving an account at
the end of a fiscal period. Individuals and businesses perform reconciliation at regular intervals
to check for errors or fraudulent activity. In the case of the required reconciliations on the
Disbursing transactions, the reconciliation will be completed daily to ensure the transactions are
not in error and will post accurately to the Trial Balance (TB). This action will be completed
daily. Detailed instructions can be found in the DDS Application User Guide.
2. Reclassification. When a transaction is improperly recorded,

inaccurately transmitted in the reporting stream, any variation of the pre-validated accounting
information; the transaction will go unmatched, default and not post to the Agency Location
Code (ALC) balances for the business day. When this occurs, adequate research will be
conducted and a reclassification entry will be made same day as executed, in order to process
thoroughly. This action will be completed daily, as required. Detailed instructions can be found
in the DDS Application User Guide.
050402. Transmission of Data
A. On the current business day, all files will be transmitted and tracked to the
appropriate receiving applications. The following transmissions will be processed and validated
in the receiving and applicable applications.
Data Type Originating Application Receiving Application Delivery Method

CTA Bulk File DDS CARS Direct Upload
CTDE CARS DCAS GEX Transfer
Pay\Collect DDS DCAS DFAS Corp2 Server
PIR DDS PIR, DVS, CARS DFAS Corp2 Server
B. On the current business day, the DCAS Business Intelligence (BI) module
will be reviewed and reconciled to the Central Accounting and Reporting System (CARS) data.
5-9
October 2022
If there are transmission issues at the U.S. Treasury, this reconciliation may be performed at the
start of the following business day.
1. CTA Bulk file. This file is required to be loaded to CARS

immediately upon creation. Monitoring of CARS to validate and reconcile the transactions no
later than the start of the next business day.
2. DCAS Pay\Collect file. This set of files will be loaded to the

DFAS Corp2 Server immediately upon creation. The GEX acknowledgement files will be
monitored for posting. These files are to be monitored and analyzed same day as posting. The
GEX team has these acknowledgment file process down to a five-minute return time. If the
acknowledgment files are not posted within thirty minutes, contact is required to be made to the
DFAS-Indianapolis, U.S. Marine Corps Liaison.
3. PIR file. The U.S. Treasury has established a deadline to load this
file as no later than 1800 Eastern Standard Time on the FRB Settlement Date. The FRB
Settlement Date is the business day after the release of a Domestic payment and two business
days after the release of an international file within ITS.gov.
(a) Exception for RDO-P only. Due to the U.S. Treasury

programming their PIR application to only process and validate daily PIR once it has received
the transmission from the Direct Vouchering System (DVS), Okinawa will receive a correlation
error. This does not preclude them from posting applicable PIR file(s) as described above. This
office is required to perform a reclassification in CARS the morning of the very next business
day, ensure the transactions are removed from the U.S. Treasury Budget Clearing Account
(BCA: F3500). The U.S. Treasury is working on a solution to correct this PIR application issue.
Once this correction to PIR application has been made, this exception will be removed.
050403. Reconciliation and Reclassification
A. CIR
1. The CIR Reports will be reconciled daily with the OTCnet reports
and the Disbursing Office DD2657.
2. Any variances must have action taken on the day posted to the
CIR. This is confirmed by further reconciling with CARS to determine why the transaction was
defaulted to the U.S. Treasury Budget Clearing Account (BCA)-F3500.
B. PIR
1. The PIR acknowledgement email received within the Disbursing

Office’s respective Fiscal Organizational Mailbox (OMB) must be reviewed on the day the PIR
file was submitted. The findings will be reconciled daily against the Disbursing Office DD2657.
2. Any variances must have action taken on the day posted to the
PIR. Corrective action will be confirmed by further reconciling with CARS in determining the
5-10
October 2022
transaction adjustments were reclassified from the U.S. Treasury Budget Clearing Account
(BCA)-F3500.
C. OTC
1. Perform a daily reconciliation of OTC reports to ensure all items

are being processed timely. Failure to do so may result in transactions being reported in a
different accountability period. In turn, will cause variances in the symbol’s accountability.
2. If there are items sitting in a dormant state, the Fiscal Section is

required to make contact with the reporting entity and advise the Finance Office or Collection
Agent that action will be taken on these items. If there is no action or response within 2-Business
Days of initial contact, the Fiscal Section managers are required to remove these dormant items.
050404. RFF-KCI TDD DCAS Procedures
A. Daily Requirement
1. Log into DCAS and enter the Business Day Management

(Business Day Mgmt) menu option.
2. Select Declared Days
3. Select Data Source: MCTFS TDO, enter Business Date 1 week

prior to current date and select “AFTER” from the drop down menu, select Search.
4. Confirm the previous business day “Day Status” reflects

Registered.
5. Select current “uncertified” business day. If there were no TDD

vouchers processed the previous business day: Change the Bus Day Declaration to a Non-
Business Day.
6. If there were TDD vouchers processed, open each and verify

amount and count of each. Select Certification Issues and verify there are not any “Critical”
errors within the Line of Accounting (LOA) elements.
7. If there are critical errors, research the error code and contact TSO
in Indianapolis.
8. When corrected or if there are no errors within the LOA elements,

select Certify.
5-11
October 2022
Figure 5-1 ITS.gov Officials Authorization Form
A production copy of the ITS.gov Officials Authorization Form may be obtained from the RFF
SharePoint5-1
5-12
October 2022
Figure 5-2 ITS.gov Enrollment Form
A production copy of the ITS.gov Organization Enrollment Form may be obtained from the RFF
SharePoint5-2
5-13
October 2022
Figure 5-3 ITS.gov User Responsibility Statement
A production copy of the ITS.gov User Responsibility Statement may be obtained from the RFF
SharePoint5-3
5-14
October 2022
Figure 5-4 CIR User Request Form
A production copy of the CIR New User Request form may be obtained from the RFF
SharePoint5-4.
Leave this data as is
Complete the
required fields
Check these boxes List the

appropriate ALC(s)
5-15
May 2021
CHAPTER 6: PHYSICAL LOSSES OF FUNDS

060302 Updated guidance for reporting losses of Update May 2021
funds
060304 Removed reference to SF 1219 Update May 2021
0606 Renumbered to 0604 Update May 2021
6-1
May 2021
Table of Contents
0601 DEFINITIONS .............................................................................................................. 3

060101. Physical Losses of Funds ...................................................................................... 3
0602 DISCOVERY OF PHYSICAL LOSS OR ERRONEOUS PAYMENT ...................... 3
0603 PHYSICAL LOSSES.................................................................................................... 3
060301. Responsibilities ..................................................................................................... 3
060302. Accounting for Physical Losses of Funds ............................................................. 5
060303. Investigation .......................................................................................................... 6
060304. Processing a Relief .............................................................................................. 12
060305. Processing a Recoupment .................................................................................... 13
0604 REQUESTS OF RELIEF ............................................................................................ 14
060401. Request for Relief ................................................................................................ 14
6-2
May 2021
CHAPTER 6
PHYSICAL LOSSES OF FUNDS
0601 DEFINITIONS
060101. Physical Losses of Funds
A. References
1. DODFMR Vol. 5 Ch. 6
B. A physical loss of funds can be minor or major. A minor loss is a physical

loss of less than $750 without evidence of theft or fraud within the disbursing office. A major
loss must meet at least one of the following criteria:
1. Equal to or greater than $750,
2. Any loss of funds resulting from theft regardless of the dollar

amount, or
3. Any loss, regardless of the dollar amount, where there is evidence

of fraud within the disbursing office.
0602 DISCOVERY OF PHYSICAL LOSS OR ERRONEOUS PAYMENT
A. Any person who believes that an official entrusted with public funds is
misusing those funds or who suspects an occurrence of fraudulent erroneous payment must
notify the Commander having jurisdiction over the alleged offender of the alleged misuse within
24 hours upon discovery.
0603 PHYSICAL LOSSES
060301. Responsibilities
A. References
B. DO
1. Verify that all transactions have been properly posted on the

Department of Defense (DD) Form 2657, Daily Statement of Accountability, and DD Form
2665, Daily Agent Accountability Summary.
2. Verify the accuracy of all totals since the date of last balancing on
the DD 2657 and each deputy’s, agent’s, or cashier’s DD 2665.
6-3
May 2021
3. Verify by actual count that the total of all cash and documents held
as cash by the DO and all deputies, agents, and cashiers is in agreement with the amount shown
as being on hand on the DD 2657 and DD 2665.
4. Report the loss in writing to the Commander if the loss is not

resolved within 24 hours of discovery and is a major physical loss as defined in paragraph
060101.B.
5. Request the Commander to direct an immediate audit of all

disbursing assets by a Cash Verification Team as prescribed in Appendix A, to confirm that a
loss has occurred.
C. Commander. Upon notification of a possible loss, the Commander must

request that the Cash Verification Team conduct an audit of the DO’s account. If the discrepancy
is not resolved and qualifies as a major loss of funds as described in paragraph 060101.B, report
through the chain of command within 24 hours via email to the Disbursing Mailbox at DFAS
Indianapolis by mail to the Relief of Liability Section, Disbursing Policy and Treasury Initiatives
Division, Defense Finance and Accounting Service Indianapolis (DFAS-ZPFA/IN), Column
326H, 8899 E. 56th Street, Indianapolis, IN 46249. When the Commander is in command of the
deputy, agent, or cashier, a copy of the report must be provided to the DO. The report must
include:
1. The specific type of loss; such as physical loss, erroneous

payments, or fraudulent payment;
2. All known circumstances surrounding the alleged loss of funds;
3. The authorized amount of the imprest fund if the loss occurred in

the imprest fund;
4. The date the irregularity occurred and/or discovered;
5. The dollar amount of the loss;
6. The identity of the accountable official(s) by name, rank/grade,

and accountable position (such as DO, deputy, agent, or cashier);
7. The date the investigation was conducted or will be convened;
8. The contact information of the Investigating Officer (IO);

including name, email address, and phone number;
9. The completion date of the investigation or, if applicable, the

estimated completion date; and
10. The status of any recovery action in progress or contemplated.
6-4
May 2021
060302. Accounting for Physical Losses of Funds
A. References
B. Reference (1) provides specific instructions on completing the DD2667

and correct postings to the DD2657. All U.S. Marine Corps users of DDS must record the
physical loss of funds under the accountable Disbursing Officer, Deputy Disbursing Officer
and\or Agent.
C. Recording a Physical Loss of Funds
1. All physical losses must be recorded by the Deputy Disbursing

Officer or Agent that is liable for and incurred the loss on the day the loss occurs. Regardless
whether the loss is major or minor, it must be recorded on the DD 2657 by increasing line 7.3 (or
9.3, if predecessor DO), Loss of Funds, and decreasing the appropriate line. For example, if a
cash count reveals U.S. currency on hand is short $100, decrease line 6.2A (U.S.
Currency/Coinage on Hand) and increase line 7.3 or 9.3. Continue to show all losses on the DD
2657 until the loss is recovered, recouped, or until relief of liability is granted.
NOTE: Foreign currency loss must be converted and recorded in U.S. Dollar equivalent using
the exchange rate at the time that the loss occurred.
2. Subsidiary Accountability Record (DD 2667) as a Cumulative

Record of Physical Losses.
(a) Support the entry on the DD 2657 by recording the loss on

the DD 2667. Record all physical losses discovered in the DO’s account, to include those
incurred by deputies, agents, cashiers, imprest fund cashiers, and change fund custodians. If
more than one physical loss occurs during a single business day, use each separate line on the
same form to account for each loss individually.
(b) Maintain separate DD 2667’s by DO for physical losses

recorded on lines 7.3 and 9.3.
(c) Balance and reconcile the DD 2657 daily.
(d) Maintain the DD 2667 on file as a subsidiary record

supporting the DD 2657.
(e) Complete the DD 2667.
(f) Forward the DD 2667 to DFAS-ZPFA/IN within five

calendar days after the end of each month. Forward the DD 2667 either by email to the
Disbursing Mailbox; or fax to DSN 699-0820; or commercial (317) 212-0820; or mail to DFAS-
ZPFA/IN.
6-5
May 2021
D. Agent Losses. Physical losses of funds incurred by deputies, disbursing

agents, cashiers, paying agents, collection agents, imprest fund cashiers, or change fund
custodians are identified as physical losses within the official agent’s accountability documents.
The acknowledgement of the loss must be made to the DO. The DO then must reduce the DD
2657, line 6.5 (Funds with Agents) for that particular agent and increase line 7.3. The DO must
record the loss on the cumulative DD 2667.
E. Change Fund or Imprest Fund Loss. Refer to Table 6-3 in the DoDFMR
Vol 5, Ch. 6 for guidance in processing a loss that occurs in a change fund or imprest fund.
F. Counterfeit Currency Loss. The DO must record the amount of the loss on
the DD 2667 and DD 2657, line 6.2A, or 6.2B (Foreign Currency/Coinage on Hand) column d,
by the amount of the counterfeit currency and increase line 7.3.
G. Procedures for processes within DDS
1. Create the loss of funds underneath the individual who lost the
funds. Ensure that details of the loss of funds are included.
2. Attach the loss of funds to the DD 1081 and send to higher level.
3. Track investigation and follow reporting requirements in

accordance with DODFMR Volume 5 Chapter 6.
060303. Investigation
A. References
B. All physical losses of funds must be investigated.
1. The purpose of the investigation is to review and document all

facts leading up to and connected with the loss, to include the:
(a) Amount, date, time, and place of the loss;
(b) Identification of accountable officials and others involved

(name and rank);
(c) Authenticity of documentary evidence and oral testimony;
(d) Functional capacity of the accountable official incurring the

loss and the physical location of this official such as disbursing office and/or functional area;
(e) Cause of loss; and
6-6
May 2021
(f) Adequacy of internal controls in place and effectively

implemented.
(g) Standardized questions that the IO must use as a basis to

address essential facts surrounding the loss and ensure completeness of the investigation can be
found in DODFMR Volume 5 Chapter 6.
C. Type of Losses. The type of loss determines the type of investigation

required.
1. Minor Physical Losses.
(a) $300 or Less (No Fraud). The DO, or deputy DO (if the DO
is not co-located with the deputy DO) will conduct the investigation and complete the written
investigatory report. If the loss is attributable to the DO, the primary deputy DO will conduct the
investigation along with the written investigatory report. Under no circumstances will the official
incurring the loss prepare their own written investigatory report. In all cases, the written
investigatory report must be completed and submitted to DFAS-ZPFA/IN within 30 days from
discovery of the loss.
(b) Over $300 (No Fraud). The Commander must appoint an

IO to conduct the investigation and complete the written investigatory report. The appointed
official must be someone other than the DO or disbursing office personnel (e.g., a member of the
Cash Verification Team). Furthermore, the appointed IO must have knowledge of disbursing
office operations, especially knowledge of the required internal controls, pertinent laws, and
applicable directives. In all cases, the written investigatory report must be completed and
submitted to DFAS-ZPFA/IN within 30 days from discovery of the loss through the Commander.
2. Major Physical Losses. An IO must be appointed when there is a

major physical loss.
(a) The following individuals have the authority to appoint an

IO:
(1) The Commander of the DO who incurred the loss;
(2) For DFAS sites, the Director of the DO who

incurred the loss;
(3) In instances where the accountable official is not

located with the DO, the Commander over that official will appoint the IO. For example,
Commander of a disbursing agent located in Afghanistan would appoint an IO when the agent
incurs a loss while the DO is located in Indianapolis; or
(4) In those instances where the Commander is not

authorized to convene an investigation, the Commander must request an investigation through
the chain of command.
6-7
May 2021
(b) Appointment/Order of IO. The Commander must provide a

copy of the official appointment notification to DFAS-ZPFA/IN within five days of appointment.
In the appointment order, the Commander must include the following:
(1) Name of the individual, telephone number, and

email address;
(2) Matter to be investigated;
(3) Citation of Volume 5 and any authorizing DoD

Component regulation as the authority for the investigation;
(4) The approximate time allowed for the investigation.

NOTE: The investigation must be completed and submitted to DFAS-ZPFA/IN within 90 days
from discovery of the loss;
(5) Instruction to include a copy of the

appointment/order in the report of investigation (ROI) as an exhibit.
(c) Individuals Authorized to be IO(s). A Commissioned

Officer (O-4 or above) or civilian employee who is senior in rank/grade to the person(s) under
investigation and;
(1) Does not have a vested interest in the outcome of

the investigation;
(2) Is not in the chain of command of the DO or

accountable officials involved in the irregularity;
(3) Is familiar with investigative techniques; and
(4) Has knowledge of financial accounting controls and

pertinent laws and directives. Comptroller personnel must only be utilized when there is no
feasible alternative to appoint an IO from another organizational element.
NOTE: The comptroller, staff judge advocate, or DFAS Office of General Counsel (DFAS-
OGC) must provide technical guidance to IOs who do not have extensive backgrounds in
investigative or financial matters.
(d) Guidance for IOs
(1) Develop all factual information and documentation

in connection with the loss so that higher authority may take proper action. This includes
information regarding the procedures followed by all officials involved in the loss, as well as
safeguards and controls instituted for the entire period in which the loss occurred.
(2) Before interviewing the accountable official(s) for

the first time, ensure that each official receives and reviews this chapter and Chapter 5 regarding
6-8
May 2021
liabilities and responsibilities of accountable officials and statutory authority provided in

paragraph 060103.
(3) Obtain statements from accountable official(s) and

others involved with the loss. The IO may summarize or report the testimony verbatim.
Whenever possible, the transcript or summary of testimony must be reviewed, sworn to, and
signed by the witness. If sworn testimony is not obtainable, the IO must submit a statement
giving the substance of the interview and the reason for absence of attestation.
(4) If the IO recommends against relief of the DO or

any other accountable official(s) who is pecuniary liable for the loss, the report must be given to
these officials for the purpose of requesting relief of liability if desired.
(5) Gather all records, documents, correspondence,

photographs, and sworn affidavits relating to the loss. The IO may use evidence developed in
investigations already conducted concerning the loss by other agencies (e.g., Federal Bureau of
Investigation, U.S. Secret Service, or local authorities).
(6) Make a determined effort to resolve or clarify all

apparent discrepancies or contradictions in the evidence.
(7) Report every 30 days on the status of the

investigation. This report must be sent through the Commander to DFAS-ZPFA/IN.
(8) When extraordinary circumstances require an

extension to complete the ROI, the IO may request an extension from the Commander. The
Commander must notify DFAS-ZPFA/IN of any authorized extension by forwarding the request
to the Disbursing Mailbox.
(e) Preparation of the ROI. The ROI must include the

following elements:
(1) Facts
(a) Identities of all accountable officials who

are pecuniary liable for the loss, the amount that each person is responsible for and their
involvement in the loss;
(b) If any of the accountable officials involved

in the loss are not physically located in the disbursing office, describe the structure of the chain
of command of the activity in which the official was performing their disbursing functions. In
addition, describe the financial services supplied by that official for the activity they serve;
(c) Circumstances leading to and surrounding

the loss, including the efforts undertaken to discover the cause of a loss that remains
unexplained;
6-9
May 2021
(d) Description of the internal controls

prescribed to prevent losses of the type experienced and the steps taken to implement those
controls;
(e) Other relevant information that would aid in

understanding how the loss occurred and in evaluating whether relief is appropriate for the
accountable officials involved;
(f) Documentary evidence (such as statements,

transcripts, correspondence, affidavits, investigative reports completed by other agencies,
records, and photographs) as exhibits to the ROI; and/or
(g) Information regarding collection activity and

any possible offset relating to the loss.
(2) Findings. The IO must make the following findings:
(a) Whether there was a loss to the U.S and

must include the amount of loss;
(b) Whether the loss occurred through the fault

or negligence on the part of the accountable official;
(c) Whether the loss was proximately caused by

negligence or resulted from fraud or theft by an individual other than the accountable official(s);
(d) The name of all official(s) involved and

when the loss occurred; and
(e) Whether the accountable official(s) was

carrying out official duties when the loss or deficiency occurred.
NOTE: The IO must make any other findings considered necessary and appropriate. It is
essential that all findings, especially those indicated in subparagraph 060403.B.2.e (2), are
supported with documentation. When applicable, reference the tab or page number of the
supporting documentation after each related finding.
(3) Recommendations. Based on the information

gathered, the IO must make a recommendation on:
(a) Whether the accountable official(s) should

be relieved of pecuniary liability for the loss. Separate recommendations are required for each
accountable official;
(b) Whether any other person or persons should

be held pecuniary liable for the loss, in whole or in part;
6-10
May 2021
(c) Whether any corrective action is needed to

improve controls or procedures; and/or
(d) Any other recommendations that are

appropriate considering the existing facts, circumstances, and conditions of the case.
(f) Submission of ROI
(1) Timeframe. Unless authorized for an extension, the

IO must submit the ROI through the Commander (who appointed the IO) to DFAS-ZPFA/IN
within 90 days after the discovering of the loss.
(2) Commander’s Actions. Upon receiving the ROI

from the IO, the Commander must:
(a) Immediately review the ROI for compliance

with requirements as indicated in subparagraph 060403.B.2.e.
(b) If not complete, return to the IO explaining

the defects and request further documentation. Notify DFAS-ZPFA/IN if the ROI cannot be
completed and submitted within 90 days from discovery of the loss;
(c) Consider all the facts, findings, and

recommendations;
(d) Make additional findings and

recommendations pertinent to the investigation;
(e) While considering the facts, circumstances,

and conditions of the individual case, determine whether sufficient evidence exists to support a
recommendation for relief from liability of each accountable official involved as a part of the
ROI;
(f) If sufficient evidence exists, recommend

relief from liability for each accountable official involved; otherwise, recommend denial of relief
referencing all evidence supporting this denial recommendation. A separate recommendation is
required for each accountable official involved;
(g) If there is evidence of fraudulent or

wrongful conduct and the matter is under investigation by authorized law enforcement personnel,
those investigative entities may request the Commander to withhold the report until completion
of their investigation. If so, the Commander must continue to follow-up on the status of their
investigation and advise DFAS-ZPFA/IN of the status every 30 days. Copies of the investigative
reports may be added as exhibits before forwarding the report through the chain of command to
DFAS-ZPFA/IN;
6-11
May 2021
(h) Forward a copy of the ROI and all

attachments to DFAS-ZPFA/IN within 90 days from discovery of the loss unless the
investigation is on hold as indicated in subparagraph 060403.B.2.f. (2)(g);
(i) Provide a copy of the ROI to the

Commander of the base, station, activity, ship or unit where the accountable individual is
located. For Army finance battalions, a copy also must be transmitted to the parent finance group
or finance command. The ROI may be used for disciplinary or administrative action considered
necessary by the Commander;
(j) Keep one copy of the ROI;
(k) Provide DFAS-ZPFA/IN any information

and/or documents that become available after the ROI has been forwarded; and
(l) If DFAS-ZPFA/IN returns the ROI due to

insufficient documentation and/or information, ensure that the documentation and/or information
is obtained and returned to DFAS-ZPFA/IN.
(3) DFAS-ZPFA/IN Action on ROI
(a) Review the ROI.
(b) When the ROI lacks sufficient information,

or in the absence of compliance with the provisions for the findings and recommendations,
DFAS-ZPFA/IN may return the report for further investigation and fulfillment of the provisions
as indicated in subparagraph 060403.B.2.e.
(c) When the ROI is sufficient, make a

recommendation as to liability.
(d) Obtain legal review from DFAS-OGC.
(e) Forward the recommendation and ROI to the

Director, DFAS-ZP. The Director, DFAS-ZP, is the ultimate fact finder and makes the final
decision on liability for each case.
(f) Advise the appropriate individuals of the

decision, and in those cases wherein individual(s) are held liable, of their right to submit a
rebuttal.
060304. Processing a Relief
A. References
6-12
May 2021
B. In all cases, the ideal method for resolving a loss is recovery of the loss
from the beneficiary. For example, 1) recovery of missing cash from the finder or, 2) collection
from the accountable official.
1. When losses cannot be recovered, including those instances where

relief of liability has been denied and recoupment cannot be made from the accountable official
or relief of liability is granted to the accountable official, appropriated funds must be made
available to remove the deficiency from the DO’s accountability.
2. The DO must clear the loss of funds from the DD 2667 and DD
2657, line 7.3 or 9.3, based on the instructions given by DFAS-ZPFA/IN.
C. Procedures for processing within DDS
1. Ensure the document received from DFAS has LOA resident and is
for the full amount of the loss. This validation includes the appropriate registration within the
CMET and SAM.
2. Process the relief and ensure to retain updated DD 2667 and

journal voucher.
3. Throughout this process continue liaison with DFAS Indianapolis

(requesting a case number, providing information on investigation, ensuring documentation is
current).
060305. Processing a Recoupment
A. References
B. If the request for relief is denied, the member must repay the disbursing
office the entire amount of the original loss unless otherwise specified in the DFAS Indianapolis
decision.
C. The member can repay recoupments via:
1. Cash
2. Negotiable Instrument (Only NIs that currently appear within

DDS)
D. Use TTC/SEQ 695/001 to process a Loss of Funds. Refer to the FPM Vol
1, Appendix D for the transaction layout and prompt values.
1. Retain the certified copy of the diary and a printed copy of the
diary statistics report, from MCTFS, showing the diary posted correctly will be your supporting
documents for the DDS entries.
6-13
May 2021
E. Redeem the loss of funds in DDS accordingly as repayment for

recoupments can made in increments or in full. Ensure money paid is accurately input in DDS.
0604 REQUESTS OF RELIEF
060401. Request for Relief
A. References
B. Requests for relief must be in the form of a memorandum and submitted

within 30 days after the investigation is completed. A copy of the IO’s report must be included as
an attachment to the request for relief. Accountable officials must submit their request for relief
as follows:
1. DOs. Submit the request for relief through the Disbursing Officer
to DFAS Indianapolis.
2. DOs Settling Accounts of Former DOs. Submit the request for

relief on behalf of a former DO to DFAS Indianapolis.
3. Deputy DOs, Disbursing Agents, Cashiers, Certifiers. Submit

requests for relief through the DO responsible for the account to DFAS Indianapolis.
6-14
April 2022
CHAPTER 7: U.S. TREASURY CHECKS

070101 Added additional check issuance types Update May 2021
070102 Updated guidance for check accountability Update Apr 2022
7-1
April 2022
Table of Contents
0701 GENERAL .................................................................................................................... 3

070101. Processing Checks ................................................................................................. 3
070102. Accountability of Checks ...................................................................................... 3
070103. Check Destruction ................................................................................................. 3
070104. Exchange for Cash Checks .................................................................................... 4
070105. Limited Payability ................................................................................................. 4
070106. Check Transmittal/Receipt .................................................................................... 5
7-2
April 2022
CHAPTER 7
U.S. TREASURY CHECKS
0701 GENERAL
070101. Processing Checks
A. References
B. Various situations in which a check can be processed.
1. Processing Checks for Travel.
2. Processing Checks for SF 1034.
3. Processing Checks for Pay.
4. Exchange for Cash Disbursement
5. Exchange for Cash Remittance
070102. Accountability of Checks
A. References
1. DODFMR Vol. 5 Ch. 7 and Appendix A.
B. Refer to reference 1 for proper accountability of checks.
070103. Check Destruction
A. References
B. Process for Destruction of checks
1. Identifying checks that need to be destroyed.
2. Void checks within DDS.
3. Photocopy all checks once they have been voided.
4. Create destruction letter signed by two witnesses and the DO.
7-3
April 2022
5. A copy of the voided checks and the destruction letter will be

maintained on file for 10 years.
6. Checks can be destroyed by burning or cross-shredding in

accordance with DODFMR Vol 5.
C. Process for Cancelling Checks.
1. See DODFMR Vol. 5 Ch. 7.
D. DO/FOs with paper check conversion over the counter PCC/OTC

capabilities may deposit their cancelled U.S. Treasury checks through this system. DO/FOs
processing deposits of cancelled U.S. treasury checks via PCC/OTC will use the same process
used for accommodation exchange checks.
070104. Exchange for Cash Checks
A. References
1. DODFMR Vol. 5 Ch. 7.
B. Assign the appropriate working stock for exchange for cash.
C. Processing exchange for cash transaction within DDS
1. All check processing will be in capital letters.
2. Place person’s name on check.
3. Address will be the DSSN information.
4. Remainder of the check will be processed as normal.
D. Check Printing
1. System generated printing of check
(a) Only use if functioning printer and plates are present.
(b) Printing is automatic and meets requirements.
2. Manual printing of check. Follow guidelines established in

DODFMR Vol. 5 Chapter 7.
070105. Limited Payability
A. References
1. DODFMR Vol. 5 Ch. 7.
7-4
April 2022
B. Audit monthly limited payability report. Ensure office is on DFAS

distribution list for monthly report.
C. Processing limited payability.
1. Move funds from suspense line to original LOA via SF 1081.
2. Attempt to reissue the payment via manual AOP. Use original

LOA if less than five years.
3. If unsuccessful follow steps for EFT returns.
070106. Check Transmittal/Receipt
A. Reference DODFMR Vol. 5 Ch. 7
B. Disbursing Officer/Finance Officer. Distribution of checks to units and

Individuals will be in accordance with the DODFMR Volume 5, Chapter 8. Delivery of checks
to units, either by mail or in-person, will only be to individuals authorized by the Commanding
Officer via a DD Form 577. A DD Form 577 for checks will be retained for 10 years. Checks
mailed to units or individuals will be supported by a check transmittal. Checks for separated
member's including those on appellate leave, will be delivered directly to the member vice sent
to the unit for further distribution. If mailed, the check transmittal must be signed acknowledging
receipt by the individual or authorized unit representative as supported by a DD Form 577.
Check transmittals not acknowledged for checks mailed directly to individuals do not require
tracer action. Checks mailed to units require tracer action until proper acknowledgement is
received or the check is cancelled as required by the DoDFMR Volume 5, Chapter 8.
C. Administrative Unit/Commanding Officer. Properly safeguard checks

received. Establish procedures to substantiate disposition of checks to individuals. Promptly
return undeliverable checks to your Disbursing Officer/Finance Officer.
7-5
March 2023
CHAPTER 8: COLLECTIONS
Unless otherwise noted, chapters referenced are contained in this manual.
The previous version dated December 2022 is archived.

All Significant changes have been made. Update Oct 2020
080204 Provided NI types Update Nov 2020
080101 Corrected paragraph reference Update May 2021
080203 Moved Voucher Control Tech to Ch 1 and Update May 2021
renumbered remaining paragraphs
080204 Updated Negotiable Instrument types Update May 2021
080301 Added collection statuses Addition May 2021
080302 Renumbered from 080301 Update May 2021
080403 Updated personal effects LOA Update May 2021
080404 Revised ECA requirements Revision May 2021
080203 Added verbiage to clarify the use of NI type Update Dec 2021
OT and updated check types for PC
080410 Created new paragraph for processing Addition Apr 2022
SIS/SIK collections
080404 Collection Agent appointment details Update Dec 2022
080408 Missing gear reimbursement process Update Dec 2022
080403 Added reference for unclaimed monies Update March 2023
080405 & 080408 Updated LOA (AAA) Update March 2023
080406 & 080407 Revised Collection Voucher preparation Revision March 2023
8-1
March 2023
Table of Contents
0801 GENERAL .................................................................................................................... 3

080101. Overview ............................................................................................................... 3
080102. Purpose .................................................................................................................. 3
080103. LOA Validations ................................................................................................... 3
0802 REQUIREMENTS ........................................................................................................ 3
080201. Signature Requirements ........................................................................................ 3
080202. Retention ............................................................................................................... 4
080203. Negotiable Instrument Types ................................................................................ 4
080204. MCTFS Reporting ................................................................................................. 4
0803 CLASSIFICATION OF COLLECTIONS .................................................................... 5
080301. Status of Collections .............................................................................................. 5
080302. Types ..................................................................................................................... 5
0804 PROCESSING COLLECTIONS .................................................................................. 6
080401. AAFES/Postal Exchange Transaction ................................................................... 6
080402. Casualty/Confinement/Missing in Action ............................................................. 6
080403. Unauthorized Absence/Desertion .......................................................................... 7
080404. External Collection Agents ................................................................................... 8
080405. Government Property Loss or Damage ................................................................. 9
080406. MCTFS Indebtedness .......................................................................................... 11
080407. Montgomery GI Bill ............................................................................................ 11
080408. Missing Gear ....................................................................................................... 12
080409. Uniform Services Savings Deposit Program (USSDP) ....................................... 15
080410. SIS/SIK ................................................................................................................ 18
0805 REVERSE COLLECTIONS ...................................................................................... 19
080501. General ................................................................................................................ 19
Figure 8-1 DD 1131 Cash Collection Voucher............................................................................. 20
Figure 8-2 AAFES/Postal Exchange Transactions Procedures .................................................... 21
Figure 8-3 DD 1131 SDP Collection Voucher ............................................................................. 22
8-2
March 2023
CHAPTER 8
COLLECTIONS
0801 GENERAL
080101. Overview
A. References
1. DODFMR Vol 5
2. DODFMR Vol. 7A
3. DODFMR Vol 16
4. MCO 4400.150
5. MCO 4400.201-V13
6. MARADMIN 208-01
7. FPM Vol 1 - Pay
B. Collections are transactions that increase a Disbursing Officer’s (DO)

accountability. Document collections received by DOs on the appropriate collection forms and
verify and record them in the accounting records. Funds received that are not creditable to
appropriations (e.g., recoveries of losses of funds, dishonored checks, or exchange-for-cash
remittances) are not “collections” because they do not change a DO’s accountability.
C. All original collection vouchers will be signed in accordance with

paragraph 080201.
080102. Purpose
A. This chapter addresses the legality and propriety of collection transactions

and substantiating vouchers.
080103. LOA Validations
A. All LOAs must be validated
0802 REQUIREMENTS
080201. Signature Requirements
A. DD Form 1131, Cash Collection Voucher. Hereinafter referred to as

DD1131 or collection voucher (CV). Refer to Figure 8-1.
8-3
March 2023
1. Receiving Office. This field only needs to be completed and signed

by the collection agent when funds were received outside of the disbursing/finance office.
2. Disbursing Office. Will be signed in the disbursing officer block

by the DA that received and entered the voucher into DDS.
3. The DD1131 will be signed above the “Certifier's Signature” text

by the individual that certified the voucher.
080202. Retention
A. Ensure all supporting documentation is uploaded into CEDMS within the

prescribed timelines. Once the supporting documentation has been upload and CEDMS records
have been validated (i.e. successfully posted, legible, and retrievable), hard copy retains may be
destroyed.
080203. Negotiable Instrument Types
A. Each collection voucher will have the appropriate Negotiable Instrument

(NI) type cited for each remittance. The default selection of Other (OT) WILL NOT BE USED
AS A BLANKET FOR ALL COLLECTIONS AND IS ONLY TO BE USED FOR
PAY.GOV TRANSACTIONS. For those collections that are not cash, the appropriate NI type
must be selected. Selecting the proper and factual instrument type is required and minimizes
follow-on reconciliation issues, audit inquiries, and other issues.
B. The following are the types of negotiable instruments used within DDS:
1. MO - Money Order
2. PC - Personal Check\Business Check
3. TC - Treasury Check
4. SB - Savings Bonds
5. TV - Travelers Check
6. SV - Stored Value (Eagle Cash Card)
7. OT - Other (Pay.gov TRANSACTIONS ONLY)
8. Blank - U.S. Currency
080204. MCTFS Reporting
A. Any associated MCTFS transactions that are required for collections must
be reported on the same business day as the collection.
8-4
March 2023
0803 CLASSIFICATION OF COLLECTIONS
080301. Status of Collections
A. There are two categories a collection will be classified: Immediate and

Non-Immediate. It is imperative that the proper classification is selected in DDS. Failure to
select the proper classification will result in deficiencies and variances within CARS, which are
applied to the daily Trial Balance (TB) for the ALC.
1. Immediate. An Immediate Collection is defined as, a collection

that has been processed through OTC, where the associated CKey (TAS\BETC) has been chosen
for the transaction. This will deposit the funds to the Program LOA and report the program LOA
to the U.S. Treasury the same day. Therefore, the Disbursing Officer Cash (CIHO) balance will
not post a debit or credit.
(a) All Collection Agent transactions are to be classified as

Immediate. The Collection Agents are required to complete their OTCnet deposits and collection
vouchers on the same day as executed. (b) The Collection Agents are required to submit all
transactions to the Disbursing\Finance Office on the same day as executed in OTCnet.
2. Non-Immediate. A Non-Immediate Collection is defined as, a

collection that has affect to the Disbursing Officer Cash (CIHO).
(a) The Disbursing\Finance Offices are not required to deposit

currency received via a collection.
080302. Types
A. There are three types of collections: Receipts, Reimbursements, and

Refunds. It is imperative that the proper collection type is selected in DDS. Failure to select the
proper type could result in unmatched transactions or other errors.
1. Receipts. Receipts are collections into a Treasury miscellaneous

receipt or other legally authorized account or fund. They are recognizable by the absence of a
fiscal/program year in the accounting classification. Disbursing from a receipt account is not
authorized. Examples of receipts are:
(a) Overages
(b) Unclaimed Monies
(c) Interest Earned on Foreign Currency
2. Reimbursements. Reimbursements are amounts earned and

collected for property sold or services furnished to U.S. Government agencies or to the public,
amounts collected from outside sources for payments made in error, overpayments, or
adjustments for previous amounts disbursed. They are recognizable by the presence of an
8-5
March 2023
accounts receivable sales code within the accounting classification. Examples of reimbursements
are:
(a) Mess hall
(b) Recycle Proceeds
(c) DRMO Collections
(d) Collection of contract overpayments
3. Refunds. Refunds are recoveries of payments collected into a DO’s

accountability using the same accounting classification as the one on the original disbursement
voucher. Examples of refunds are:
(a) EFT Rejects\Recoupments
(b) Overpayment of travel
0804 PROCESSING COLLECTIONS
080401. AAFES/Postal Exchange Transaction
A. When authorized, the DO may perform support action for AAFES and\or
Postal in a deployed environment. These entities collect physical cash from sales and do not have
the safekeeping ability for excess cash whereas the DO has a need and ability to recycle the cash
for purposes such as disbursements and/or exchange transactions.
B. AAFES and Postal support is considered an Exchange for Cash

Remittance (Ex-Cash-Remit). In most cases, these entities do not have approved accounting lines
to credit. In the instance in which there is an absence of an LOA, Figure 8-2 outlines the DDS
procedures to properly process these transactions.
080402. Casualty/Confinement/Missing in Action
A. When a member is deceased, in confinement or is missing in action, the

personal effects of the member may be inventoried by the command. Any cash and/or Treasury
Checks found in the member’s personal effects inventory will be turned over by the inventory
board member to the DO/FO for disposition in accordance with reference (5).
B. Substantiation
1. Inventory Board Appointment Letter
2. NAVMC 10154, Personal Effects Inventory
3. EFT data (Beneficiary data from CACO)
8-6
March 2023
C. Disposition
1. Foreign Currency. Foreign currency will not be collected. If

foreign currency is presented for collection, the remitter must convert the foreign currency into
U.S. dollars prior to collection.
2. U.S. Currency. Upon receipt of the funds and NAVMC 10154

from an inventory board member, prepare an OF1017G (Journal Voucher or JV) in DDS and
ensure copies of the substantiating document(s) is (are) attached to the JV. The JV will serve as
the receipt to the remitter.
(a) DO NOT report any MCTFS transactions or process a CV.

These monies cannot be credited towards any appropriation data as it is unknown as to where the
funds came from.
(b) Ensure the following comments are entered onto the JV.
“For collection of monies for <insert member’s Rank, Name, and EDIPI> from <insert
inventory member’s Rank and Name>”
(c) If the NAVMC 10154 does not show the denominations of

funds received, ensure the JV reflects the denominations and count of the bills and coinage
received.
(d) Ensure the JV is signed by the individual that prepared it on

the “PREPARED” line and by the DO or DDO on the “APPROVED” line.
(e) Furnish a copy of the signed JV to the remitter.
(f) Prepare an exchange for cash remittance in DDS to the EFT

information provided or obtained.
3. Un-negotiated U.S. Treasury checks. Follow the check cancellation

procedures in the DDS User Guide as well as properly canceling the check in accordance with
Chapter 7 of reference (1).
080403. Unauthorized Absence/Desertion
A. When a member is in an unauthorized absence status to include desertion,

or the whereabouts are unknown, the personal effects of the member may be inventoried by the
command. Any cash and/or Treasury Checks found in the member’s personal effects inventory
will be turned over by the inventory board member to the DO/FO for disposition.
B. Substantiation
1. Inventory Board Appointment Letter
2. NAVMC 10154, Personal Effects Inventory
8-7
March 2023
C. Disposition
1. Foreign Currency. Foreign currency will not be collected. If

foreign currency is presented for collection, the remitter must convert the foreign currency into
U.S. dollars prior to collection.
2. U.S. Currency. Upon receipt of the funds and NAVMC 10154

from an inventory board member, prepare a CV in DDS in order to credit the funds into the
Deposit Fund Account below. Funds will be held in the deposit fund for up to one year.
Dept FY APPN SubHd AAA Cost code SDN

17 X 6002 1250 000012 See note RDO-E M60920210006950
RDO-P M61600210006950
RDO-W M61870210006950
NOTE: The 12-digit cost code field must start with PE00 and then the date of collection (e.g.,
PE0020181222). DO NOT enter any portion of the member’s SSN/EDIPI in the cost code.
(a) DO NOT report any MCTFS transactions.
(b) Ensure the following comments are entered onto the CV.
“For collection of monies for <insert member’s Rank, Name, and EDIPI> from <insert
inventory member’s Rank and Name>”
(c) If the NAVMC 10154 does not show the denominations of

funds received, ensure the JV reflects the denominations and count of the bills and coinage
received.
(d) Furnish a copy of the signed CV to the remitter.
(e) Enter the information on the Deposit Fund Tracker on the

RFF-KCI Operations SharePoint.
(f) After a year, transfer the unclaimed monies to the Treasury

via SF 1080. See Reference A.1. Chapter 7 paragraph 7.3.2.
3. Un-negotiated U.S. Treasury checks. Follow the check cancellation

procedures in the DDS User Guide as well as properly canceling the check in accordance with
Chapter 7 of reference (1).
080404. External Collection Agents
A. An external Collection Agent (CA) is one that is not within the DO/FO.
They can take in collections such chow hall, game warden, or recycling/conservations programs
and deposit those funds into a Military Banking Facility.
1. Refer to the FPM Vol 4, section 0205 for Collection Agent

appointment details.
8-8
March 2023
2. All business will be reported under the DDS VCT account.
3. After recording the business, a DD 2665 and DD 1081 will be

generated. The forms must be sent to the CA to be signed and returned to the DO/FO within 48
hours of receipt of business.
4. The CA is to comply with all laws and regulations that apply to the
duties and responsibilities of the position. The CA must report all collections to the
Disbursing\Finance Officer on the day the electronic deposit, via OTC, has been completed.
There must not be an instance when the CA does not report business timely. If CAs are not
performing and meeting the standards, this dereliction will be passed to the appropriate
leadership as the cases occur. The lack of reporting causes variances between the U.S. Treasury
and the servicing Disbursing Officer. Appropriate attention will be given to the lack of
performance.
080405. Government Property Loss or Damage
A. General. The preferred method of repayment would be cash deposit. If the

member cannot make restitution in full, then the member may repay the indebtedness by pay
checkage.
B. Collection Method. The following are listed in order of precedence.
1. Cash Deposit. When a member elects to pay the debt via

cash/negotiable instrument vice payroll deduction, prepare a DD1131 in DDS and ensure copies
of the substantiating document(s) is (are) attached to the DD1131.
(a) Ensure that the member’s name, SSN/EDIPI, rank, and

branch of service are included.
(b) Utilize the applicable line of accounting data below.
Active Duty Officer (PG 010)

- Standard Document Number (SDN): M00027##MO*0000
- Accounting Classification Reference Number (ACRN): AA
- Department Code (DC): 17
- Fiscal Year (FY): R
- Appropriation (APPN): 3019
- Object Class (OC): 117
- Authorized Accounting Activity (AAA): 044320
- Transaction Type Code (TTC): 2I
- Cost Code (CC): 06000GPCK010
Active Duty Enlisted (PG 013)

8-9
March 2023

- Cost Code (CC): 06000GPCK013
NOTE: The “##” within the SDN denotes the applicable Fiscal Year. The “*” denotes the alpha
character indicator for the month of collection; (i.e., A = Oct, B = Nov, C = Dec …. L = Sep).
Reserve Officer (PG 1##)

- Cost Code (CC): 06000GPCK1##
Reserve Enlisted (PG 2##)

- Cost Code (CC): 06000GPCK2##
NOTE: The “##” within the SDN denotes the applicable Fiscal Year. The “##” within the Cost
Code denotes the Reserve Pay Group. The “*” denotes the alpha character indicator for the
month of collection; (i.e., A = Oct, B = Nov, C = Dec …. L = Sep).
(c) Provide a signed copy of the DD 1131 to the Marine as

proof of payment.
(d) DO NOT report any MCTFS transactions.
2. Non-Cash Process. Refer to the FPM Vol 1 para 120216.D for

non-cash MCTFS procedures.
8-10
March 2023
080406. MCTFS Indebtedness
A. Liquidation of Indebtedness or Delayed Checkage. When a Marine elects

to pay a debt for which a liquidation of indebtedness (LIQ) or a delayed checkage has been
established, the DO/FO will take the below action in order to properly balance the MMPA.
1. Refer to the paragraph 120204 of reference (7) for the procedures

to stop an LIQ or delayed checkage.
2. Once the proper transactions from step (1) have been prepared for
diary, access DDS to prepare and complete a CV. Refer to the DDS Application User Guide
(a) Select the applicable Default Cash Deposit accounting line.
(b) Ensure to choose the option to create a diary entry. Select

TTC/SEQ 513/000 so that the cash deposit transaction will be reported to MCTFS.
NOTE: Both the LIQ transaction(s) and credit cash deposit entry must be reported on the same
business day.
3. Furnish a copy of the CV to the member.
B. No Liquidation of Indebtedness or Delayed Checkage. A Marine may

elect to pay for a debt that does not have an LIQ established or may have already paid off the
debt but desires to balance the MMPA (to prevent a no pay due).
1. Prepare a CV in DDS. Refer to the DDS Application User Guide
(a) Select the applicable Default Cash Deposit accounting line.
(b) Ensure to choose the option to create a diary entry. Select

TTC/SEQ 513/000 so that the cash deposit transaction will be reported to MCTFS.
2. Furnish a copy of the CV to the member.
080407. Montgomery GI Bill
A. ADDITIONAL $600 CONTRIBUTION (BUY UP)
1. General. Active-duty members who originally elected to

participate in the MGIB Program and entered active duty after July 1, 1985, may elect to make
an additional contribution (Buy Up) of up to $600 to receive an increased MGIB monthly
benefit. MGIB participants may elect this additional benefit and do not have to wait until the
required initial $1200.00 is paid in full. Monthly pay deductions can be made towards both
MGIB Programs during the same time. Lump sum payments may also be made. Members do not
have to contribute the entire $600. Any additional contribution that the member elects for the buy
up will not reduce taxable wages and is nonrefundable.
8-11
March 2023
2. Substantiation
(a) DD Form 2366-1: Montgomery GI Bill Act of 1984

(MGIB), Increased Benefit Contribution Program
(b) Method of Payment Memo
3. Members Over 60 Days from Their ECC. For those members who
are over 60 days from their ECC, and desires to participate in the Buy Up program, the
commanding officer is to report STRT MGIB S (TTC/SEQ 273/002). Refer to the
MCTFSPRIUM, Chapter 5, paragraph 5-51601.5.
4. Members 60 Days or Less from Their ECC. For those members

who are 60 days or less from their ECC and are going to be discharged/released from active duty
and desires to participate in the Buy Up program, they will need to take their completed DD
Form 2366-1 and a Method of Payment Memo to their servicing Disbursing Officer/Finance
Officer. Payment may be made by cash, bank draft, certified check, or money order made
payable to the U.S. Treasury. Personal checks will not be accepted as provided in reference (6).
Forward the completed package to the servicing DO/FO for action.
NOTE: This applies to active-duty members and those mobilized reserve members (KM
members) who have fulfilled their 24 months of active-duty obligation, are being
discharged/separated and who elect the MGIB Supplemental $600 Contribution (Buy Up).
5. Disbursing Officer/Finance Officer's Action. Upon receipt of the

DD Form 2366-1 and Method of Payment Memo:
(a) Verify the DD Form 2366-1 for completeness.
(b) Prepare a CV in DDS. Ensure to enter the statement “For

Additional MGIB Contribution” on the CV. Refer to the DDS Application User Guide .
1. Select the applicable Default Cash Deposit

accounting line.
NOTE: Both the LIQ transaction(s) and credit cash deposit entry must be
reported on the same business day.
(c) Furnish a copy of the CV to the member.
(d) Report TTC 502/001 to create a 964 Remark. Refer to the

FPM Vol 1, Appendix D for the transaction layout and prompt values. DO NOT report TTC
513.
080408. Missing Gear
A. General. Once it has been determined that a member is responsible to

reimburse the government for missing gear as stated in reference (4), there are two methods for
8-12
March 2023
recovery. The preferred method of repayment would be cash deposit. If the member cannot
make restitution in full, then the member may repay the indebtedness by pay checkage.
B. Collection Method. The following are listed in order of precedence.
1. Cash Deposit. When a member elects to pay the debt via

cash/negotiable instrument vice payroll deduction, prepare a DD 1131 in DDS and ensure copies
of the substantiating document(s) is(are) attached to the DD 1131.
(a) DO NOT report any MCTFS transactions.
(b) Ensure that the member’s name, SSN/EDIPI, rank, and

branch of service are included.
(c) Utilize the applicable line of accounting data below.
Active Duty Officer (PG 010)

- Cost Code (CC): 145MISSGR010
Active Duty Enlisted (PG 013)

- Cost Code (CC): 145MISSGR013
NOTE: The “##” within the SDN denotes the applicable Fiscal Year. The “*” denotes the alpha
character indicator for the month of collection; (i.e., A = Oct, B = Nov, C = Dec …. L = Sep).
Reserve Officer (PG 1##)

8-13
March 2023

- Cost Code (CC): 145MISSGR1##
Reserve Enlisted (PG 2##)

- Cost Code (CC): 145MISSGR2##
NOTE: The “##” within the SDN denotes the applicable Fiscal Year. The “##” within the Cost
Code denotes the Reserve Pay Group. The “*” denotes the alpha character indicator for the
month of collection; (i.e., A = Oct, B = Nov, C = Dec …. L = Sep).
(d) Furnish a copy of the CV to the Marine.
2. Admin MCTFS Action. As long as the member has not been

dropped and if the member cannot make a cash deposit, admin must report TTC 379 to report the
checkage. TTC 379 is a delayed checkage that should be reportable up until the member’s ECC.
3. DO/FO MCTFS Action. If the admin unit has an issue in reporting

TTC 379, the DO/FO may report the checkage via TTC/SEQ 693/003. Report TTC 693/003
with the applicable pay code from the applicable appendix in the FPM Vol 1 along with purpose
code ‘C’.
(a) The admin unit must send a 11116 in DTMS and provide a
copy of the failed transaction or other guidance that requires the DO/FO to report the transaction.
(b) The applicable supporting documentation for the missing

gear must also be attached to the 11116.
C. Reimbursement. If the member later finds and returns the missing

gear, the member may be reimbursed. The reimbursement process will vary depending on how
the member originally paid for the missing gear. Regardless of process, a command endorsed
letter must be provided with documentation from the CIF to show the item(s) that were returned
as well as the amount(s) for each item. DO NOT report any MCTFS transactions for either
process.
1. Cash Deposit. Prepare a manual disbursement with an

MSC voucher type citing the LOA that was originally credited and utilize the member’s EFT
8-14
March 2023
data from the 937 Remark. If the member desires the monies to be paid to a different account,
the member must provide an alternate EFT form.
2. MCTFS checkage (TTC 379)
(a) Send an email to MCPRT, OMB-MCPRT-

GEAR@usmc.mil, and request a valid PO/SLOA in order to provide reimbursement.
(b) Once the PO/SLOA is obtained, prepare a manual

disbursement with an MSC voucher type citing the SLOA provided by MCPRT and utilize the
member’s EFT data from the 937 Remark. If the member desires the monies to be paid to a
different account, the member must provide an alternate EFT form.
080409. Uniform Services Savings Deposit Program (USSDP)
A. The Uniform Services Savings Deposit Program (USSDP) allows

members of the Armed Forces to earn 10 percent interest per year, compounded quarterly (2.5
percent per quarter). To contribute to the SDP, a member must meet the criteria provided in
Chapter 53 of reference (2) and be in receipt of combat zone tax exclusion. Any member who is
serving in an eligible area may contribute to the USSDP after the member has served in that
assignment for at least 30 consecutive days or at least one day for each of three consecutive
months. A member is no longer eligible to participate in the savings deposit program after
departing a qualifying duty or combat zone.
B. Un-Allotted Current Pay and Allowances. The amount of money a

member is entitled to receive on the payday immediately before the date of deposit, less
authorized deductions and allotments (e.g., for dependents or insurance). Pay and allowances
include special continuation pay, reenlistment bonus, travel allowance on discharge, and pay, and
allowances for unused accrued leave. Advance pay and travel allowance for permanent change of
station and Temporary Duty (TDY) travel may not be deposited.
C. Limitations on Amounts of Deposits. The maximum deposit amount is

$10,000. A member may not deposit more than his/her un-allotted current pay and allowances.
When, however, the member can establish to the satisfaction of his commanding officer that he
or she was unable to make a deposit in the normal manner, un-allotted pay in excess of current
pay and allowances may be deposited. Members may not accumulate back pay prior to departing
for a designated duty assignment outside the United States or its possessions in order to deposit
the back pay once the member becomes eligible for the USSDP. When members arrive in a
covered geographic area or a covered duty assignment, they may deposit the amount they could
have, or did, accrue during the month of arrival, less authorized deductions. Members who are
paid twice monthly may combine pay accrued at midmonth and pay accrued at end-of-month or
combine end-of-month pay with pay accrued on the following midmonth payday for a single
deposit, provided the total amount deposited in a one-month period does not exceed the amount
they are entitled to be paid for 1 month.
NOTE: Members entitled to Pay and Allowance Continuation (PAC) due to being medically
evacuated from the area of eligibility cannot continue to contribute towards the program.
8-15
March 2023
D. Substantiation
1. Commanding Officer’s Letter (as applicable)
2. Leave and Earnings statement(s)
E. Usage of the SSN is required. The only field the SSN is to be entered in is
the SSN field in DDS. DO NOT enter the SSN in any of the free-from fields of the CV in DDS.
F. Contribution Methods
1. Marine Corps members. A member may contribute to the USSDP

by one, or both, of the methods below. Regardless of method used, a member cannot contribute
more than $10,000.
(a) Allotment. Refer to the FPM Vol 1, Chapter 18 for the

Savings Deposit Program “J” allotment procedures.
(b) Cash Collection. Upon receipt of the cash deposit, prepare

a CV in DDS and ensure copies of the substantiating document(s) is(are) attached to the CV. The
Savings Deposit Program collection option in DDS is not authorized. Ensure to furnish a copy of
the CV to the member. Refer to Figure 8-3 for an example SDP collection voucher.
(1) It is important that the Date Received field contains

the actual date that the member's money was collected. This date will be used as the first day for
interest accrual computations.
(2) Ensure that the member’s name, SSN, rank, and

branch of service are included in the appropriate DDS fields.
(3) Annotate "For the Savings Deposit Program" in the

“Remitter Description of Remittance” field of the collection voucher.
(4) Create Diary Entry. Ensure to choose the option to

Create Diary Entry and select TTC/SEQ “513/001”.
(5) Select “Savings Deposit Prog” as the Pay

Entitlement.
(6) Select the Default Accounting Line with the

appropriate pay group and “Cash Deposits” as the LOA Desc.
(c) Erroneous Entry. If a deposit was processed with an

incorrect amount or to the wrong member’s account, the transaction has to be adjusted in JSAV
to offset the erroneous transaction. DFAS-CL will adjust the SDP account in JSAV when pay
codes 15001, 25001, 31101, and 31204 appear on the SDP report with a negative value. Take the
following action.
8-16
March 2023
(1) Report a delete as erroneous TTC/SEQ 513/001 to

back out the SDP checkage portion of the cash deposit SDP collection. MCTFS will build a 926
remark to credit back the SDP funds to the Marine's pay account. MCTFS does not build an
offsetting 927 Remark because the assumption is the Marine really did make a cash deposit. If
the Marine did not make a cash deposit, manually debit the cash deposit using TTC/SEQ
693/003 with the applicable pay code and use purpose code I to bring the Marine's pay account
back into balance.
(2) Notify DFAS-CL by sending a Miscellaneous

Action Notice (MAN) via DTMS to D0003. Attach a copy of the Unit Diary that reported the
TTC/SEQ 513/001 (Del As Err), a copy of the DD Form 1131 and annotate in the remarks
section the reason that the member’s SDP account requires an adjustment.
2. Other Service Members. Other service members will need to have

the amount they want to contribute validated against their LES. If the member does not have an
LES, the member cannot contribute to the USSDP. Once the member’s LES has been verified,
prepare a DD1131 in DDS and ensure copies of the substantiating document(s) is(are) attached
to the DD1131. The Savings Deposit Program collection option in DDS is not authorized. Ensure
to furnish a copy of the CV to the member.
(a) DDS procedures
(1) It is important that the Date Received field contains

the actual date that the member's money was collected. This date will be used as the first day for
interest accrual computations.
(2) Ensure that the member’s name, SSN, rank, and

branch of service are included in the appropriate DDS fields.
(3) Annotate "For the Savings Deposit Program" in the

“Remitter Description of Remittance” field of the collection voucher.
(4) Manually enter the applicable LOA below
Service Dept FY APPN BCN AAA TT Cost Code

Air Force 57 X 6010 380100 See note
Army 21 X 6010 S12120 See note
Navy 17 X 6025 10001 000034 2D See note
NOTE: The 12-digit cost code field must start with SDP0 and then the date of collection (e.g.,
SDP020181222). DO NOT enter any portion of the member’s SSN/EDIPI in the cost code.
(b) Submission procedures. Submit a copy of the DD 1131,

supporting documentation, and Document Tracking Letter (DTL) to the appropriate contact as
provided below. See Figure 9-8 for the DTL.
8-17
March 2023
(1) Air Force and Army. Send the completed package

to DFAS-IN via mailing address below or e-mail to: cin-ssdp-mpad@dfas.mil.
DFAS-IN/ADAMB
Military Pay Operations
8899 E. 56th Street
Indianapolis, IN 46249-2410
(2) Navy. Send the completed package to DFAS-CL via

the mailing address below or email to ccl-sdp@dfas.mil.
DFAS-CL
Code JFLAGA
1240 E. 9th Street
Cleveland, OH 44199-2055
(3) Coast Guard. Send the completed package to the

United States Coast Guard Pay and Personnel Center (USCG PPC), Financial Accounting and
Reporting (FAR) Branch at PPC-DG-FAR@uscg.mil. If there any issues in sending the email,
contact them at (785) 339-3760 (primary) or (785) 339-3628 (secondary).
G. Inquiries and Withdrawals. General information may be obtained from

myPay.
1. Automatic Refunds. The SDP account will be closed and all funds
will be returned to the member via direct deposit 120 days after leaving the combat zone.
2. Withdrawals. To withdraw monies paid into the SDP, members

will need to submit their request via myPay. If the member contributed any deposits by
allotment, ensure the member’s allotment has been stopped prior to requesting a withdrawal.
3. Inquiries. For any information that the member cannot obtain from
myPay, contact DFAS-CL by calling (216) 522-5096, toll free 1-888-332-7411, or by e-mail
dfas.cleveland-oh.jfl.mbx.sdp-cle@mail.mil.
4. Non-Cash (allotment) Process. Refer to the FPM Vol 1 para

120216.F for non-cash MCTFS procedures.
080410. SIS/SIK
A. Limitations in DAI prevent the proper posting of SIS/SIK collections

when the SIS/SIK elements have different AR Invoice Numbers. Although the collection agent
may present only one collection voucher, collections that have different AR Invoice Numbers are
required to be processed as separate collections in DDS. Collections not reported separately will
create unmatched transactions.
8-18
March 2023
B. Collections that have multiple SLOAs for SIS/SIK where all elements
have the same AR Invoice Number may be processed on a single collection voucher in DDS.
C. When completing a DD1131 within DDS, the Receiving Office Collection

Voucher Number fields are what drives how the Reimbursable Bill Number and Travel Line
Item is matched in DAI. The AR Invoice Number is to be entered within the first, longer field of
the Receiving Office Collection Voucher Number and the Travel Line Item is to be entered
within the second, shorter field. If the Reimbursable Bill Number and Travel Line Item are not
entered into DDS correctly this will cause a UMT with DAI. Entering all zeros into the
Receiving Office Collection Voucher Number field is not acceptable and must not be performed.
All DAI based collections are in the SLOA format and contain these required elements.
0805 REVERSE COLLECTIONS
080501. General
A. Reverse Collections are only authorized for collections that were

originally presented with a Personal Check and the check was returned (i.e. insufficient funds,
closed, etc.).
8-19
March 2023
Figure 8-1 DD 1131 Cash Collection Voucher
8-20
March 2023
Figure 8-2 AAFES/Postal Exchange Transactions Procedures
From the Main\Parent Site:

1. Once the Disbursing Agent has accepted cash from the approved organization, action will
need to be taken within DDS as a Deputy/Disbursing agent.
2. After the U.S. Currency has been verified, select the "Check/EFT" option from the tool bar
within DDS.
a. Select "Check/EFT for Cash"
3. The below information will be used in processing the "Check/EFT for Cash"
a. Type: EFT
b. Purpose: Check/EFT for Cash
c. Mark as "Institutional" type AAFES or Postal (whichever applies)
d. Address
e. Enter the dollar amount in which the transaction is worth
f. Enter the Routing, Account Number and Account Type
g. Select the ‘Save’ icon
4. Once back at the DDS Main Menu, Select "Check/EFT"

a. Select EFT
b. Create "Domestic EFT" File
5. Process the EFT Debit Voucher within DDS as normally processed
6. At this point, the currency will need to be applied to the appropriate accountable user. This is
accomplished by following the procedures for receiving cash from bank within DDS.
7. Deputy/Disbursing Agent will verify the accountability

- Verity the 2657 to ensure that Line 4.2b and 6.2a is correctly reflecting the transactional
amount
8. If a deployed Deputy Disbursing Officer has created this EFT File, this will need to be
included within the supporting documentation of the business day. If this action was taken by the
Main Site, EFT file will need to be loaded to ITS.gov by an approved user.
9. When the Deputy Disbursing Officer has completed the action of receiving cash from the
bank, within DDS, the advance of funds within DDS for the exact dollar total from
Postal/AAFES will need to be immediately advanced to the DA that received the transaction. All
action must be completed on the same day.
8-21
March 2023
Figure 8-3 DD 1131 SDP Collection Voucher
8-22
April 2023
CHAPTER 9: DISBURSEMENTS
The previous version dated March 2023 is archived.

All Significant changes have been made. Update Jan 2019
0909 Added specific procedures for cash awards Addition Jul 2019
0907 Renamed Vouchers Awaiting Payment Update Feb 2020
(VAP) to Disbursing Summary Report
Various Updated EDA to reflect CEDMS Update Oct 2020
090504 EFT Requirements Update Oct 2020
090504.A Deleted paragraph Update Nov 2020
090901 Added additional MLSR information Update Nov 2020
090501 Updated exceptions Update May 2021
090902 Updated cash award procedures Update Jul 2021
091003 Updated returned EFT procedures Update Aug 2021
091003 Clarified the ITS return process Update Mar 2022
0902 Moved to the FPM Vol 4 Update Dec 2022
091101 Clarified PPA Interest Penalty Payments Update Dec 2022
090504 Updated EFT Requirements Update Jan 2023
091101 Revised PPA determination Revision Mar 2023
090702, 090703 DSR requirements moved to the FPM Vol 2 Revision Apr 2023
9-1
April 2023
Table of Contents
0901 GENERAL .................................................................................................................... 4

090101. Overview ............................................................................................................... 4
090102. Electronic and Digital Signatures .......................................................................... 5
0902 ADVANCE DECISION ............................................................................................... 5
090201. General .................................................................................................................. 5
0903 SUBSTANTIATING DOCUMENTATION AND RETENTION ............................... 5
090301. General .................................................................................................................. 5
0904 DISBURSEMENT FORECASTING ........................................................................... 6
090401. General .................................................................................................................. 6
090402. Disbursement Forecasting Procedures .................................................................. 6
0905 VENDOR PAYMENTS ............................................................................................... 7
090501. General .................................................................................................................. 7
090502. Procedural Requirements ...................................................................................... 8
090504. Electronic Fund Transfer (EFT) Requirements ................................................... 10
090505. SF44 Restrictions ................................................................................................ 10
0906 PERSONAL PAYMENTS ......................................................................................... 11
090601. General ................................................................................................................ 11
090602. Signature Requirements ...................................................................................... 11
0907 IATS ............................................................................................................................ 11
090701. General ................................................................................................................ 11
090703. Processing ............................................................................................................ 11
0908 PAYROLLS ................................................................................................................ 12
090801. General ................................................................................................................ 12
090802. Prohibitions ......................................................................................................... 12
090804. Payrolls Processed in DDS .................................................................................. 13
090805. Payrolls Processed Outside of DDS .................................................................... 13
090806. Other Service Payrolls ......................................................................................... 14
090807. Payroll Errors ...................................................................................................... 18
9-2
April 2023
0909 SPECIAL PROGRAMS ............................................................................................. 19

090901. General ................................................................................................................ 19
090902. Cash Awards........................................................................................................ 19
0910 EFT RECOUPMENTS, REJECTS, REISSUE .......................................................... 21
091001. General ................................................................................................................ 21
091002. Recoupments ....................................................................................................... 22
091003. ITS Returns File .................................................................................................. 22
091004. Payment Reissue.................................................................................................. 23
0911 PROMPT PAYMENT ACT ....................................................................................... 23
091101. General ................................................................................................................ 23
Figure 9-2 CAPS-W Backup-Sync Log ........................................................................................ 25
Figure 9-3 SF44 Purchase Order-Invoice-Voucher ...................................................................... 26
Figure 9-4 SF 1034 Public Voucher for Purchases and Services Other Than Personal ............... 27
Figure 9-5 DD 117 Military Pay Voucher .................................................................................... 28
Figure 9-6 DD Form 1351-6 Multiple Payments List .................................................................. 29
Figure 9-7 Military Payroll Money List........................................................................................ 30
Figure 9-8 Document Transmittal Letter ...................................................................................... 31
Figure 9-9 Letter of Indemnity ..................................................................................................... 32
Figure 9-10 Cash Award Voucher Example ................................................................................. 33
Figure 9-11 MLSR Example......................................................................................................... 34
9-3
April 2023
CHAPTER 9
DISBURSEMENTS
0901 GENERAL
090101. Overview
A. References.
1. Treasury Financial Manual (TFM), Vol. 1, Part 4A, Chap. 2000
2. Treasury Financial Manual (TFM), Vol. 1, Part 4A, Chap. 3000
3. Treasury Financial Manual (TFM) Vol. 1, Part 4A, Chap. 4000
4. Federal Acquisition Regulations (FAR)
5. Defense Federal Acquisitions Regulation (DFAR)
7. DODFMR Vol. 5 Ch. 1, 9, 12
8. DDS Application User Guide
B. This section of the manual is in reinforcement to the parent regulation and

all actions must be directed to and verified with the DODFMR Vol 5, Chap. 9. This document
does not supersede or replace the parent regulation.
C. Disbursement. A disbursement is a payment to an individual of

organization for goods furnished or services rendered. It may also be a transfer of funds from one
appropriation or fund to another by a "no check drawn" transaction, Voucher for Transfers
between Appropriations and/or Funds; Voucher and Schedule of Withdrawals and Credits; or by
the Department of the Treasury’s (Treasury) Intra-governmental Payment and Collection (IPAC)
System.
D. This chapter addresses disbursing policy, to include legality and propriety

of payment transactions, substantiating vouchers, payment of compensation, advances, payments
to third parties, equitable claims and certified disbursement vouchers. It also addresses
disbursement forecasting, processing of disbursement vouchers, disbursements from deposit fund
and budget clearing accounts, and payment in support of advance payment pool agreements.
E. There are instances when the DO\FO receives documents that are certified
outside the office and others when personnel appointed within the DO\FO certify transactions.
With the utilization of DDS, the DO\FO personnel need to ensure they are properly preparing the
forms. With all DDS Disbursement forms, the options to "Externally" or "System" are available.
These options and directive of use are;
9-4
April 2023
1. Internally Certified ("System" via DDS) documents.
(a) The Certifying Officer resides within the DO\FO will

perform his\her certifying duties within DDS.
(b) The Certifying Officer resides within the DO\FO will sign
the original document.
2. Externally Certified ("External" via DDS) documents.
(a) When documents are received by the DO\FO that have

been endorsed by a Certifying Officer residing outside of the DO\FO, the transaction will be
"Externally Certified" within DDS and;
(1) The document preparer is required to sign or initial

in the "Signature or Initial" Block that is directly above the Certifying Officers signature line.
(2) The document must not be signed again by a

Certifying Officer that resides within the Disbursing\Finance Office. The document was already
certified by an individual with proper authority.
NOTE: The DO\FO is required to validate all signatures (Electronic and Manual) via registered
DD577s.
090102. Electronic and Digital Signatures
A. Electronic signature devices such as the 3-in-1 Tool and the Procurement
Defense Desktop (PD2) systems do not capture date and time of signature and are not authorized
for use. Any process that involves a manual component to the process must contain a wet
signature. Meaning, electronic/digital signatures cannot be mixed with wet signatures on the
same document.
0902 ADVANCE DECISION
090201. General
A. Refer to the FPM Vol 4, section 0502
0903 SUBSTANTIATING DOCUMENTATION AND RETENTION
090301. General
A. Unless otherwise mandated by law, each transaction by an officer, agent,

or employee of the U.S. Government that requires payment of money from the Treasury or
payment by a DO or agent of the U.S. Government, requires a written or approved electronically
signed document or series of documents that includes a complete record of the transaction.
9-5
April 2023
B. The Federal Reserve Banks (FRBs) are Treasury’s fiscal agents. Each
disbursing office processing disbursements maintains a detailed written agreement with the
supporting FRB. The DO must implement internal controls to confirm that the FRB receives
electronic funds transfer (EFT) payment files successfully.
C. Additional Evidence. A DO is not required to make payment merely on the

submission of formal evidence. If the facts do not justify payment, a reasonable explanation or the
submission of further evidence is required.
D. The Disbursing and Finance Offices will ensure that a complete package is
scanned and stored within the authorized electronic repositories.
E. All DDS Shell files will be loaded to CEDMS daily for all payment types.
F. The substantiating documents for Military Payrolls, Vendor Payments,

Appropriation Transfers and Miscellaneous Reimbursements must be loaded to CEDMS as
predefined attachments. Once the substantiating documents have been validated in CEDMS (i.e.
successfully posted, legible, and retrievable), hard copy retains may be destroyed.
G. As currently allowed, the substantiating documents for Travel Payments

will be retained within the Document Tracking Management System (DTMS).
NOTE: All substantiation will include the required prevalidation documents for the U.S. Marine
Corps appropriations. A current screenshot from the accounting system is the supporting
document needed.
0904 DISBURSEMENT FORECASTING
090401. General
A. With the U.S. Treasury’s Bureau of Fiscal Services managing the

governments daily cash position, the Disbursing Officers must report to the U.S. Treasury
pertaining to the expected, anticipated disbursements for ACH, U.S. Treasury Check, Cash, etc.
for the following 5-Day accountability period. Each entity that performs its own disbursing
submits one consolidated report daily by 1400 EST (U.S. Marine Corps will complete this on
Mondays or first business day preceding the previous week forecasts.) following the
standardized Fiscal Service reporting process.
090402. Disbursement Forecasting Procedures
A. The DOs:
1. Will receive a 2-month average workload report from RFF-KCI at

the start of the new month. The information provided in the report includes the calculated
monthly and daily averages of the monetary amount and quantity of disbursements made by your
DSSN.
9-6
April 2023
2. The daily average amounts provided will be utilized when entering

the 5-day weekly forecasted disbursements reported to Treasury until the next workload report is
provided.
B. The DO’s Fiscal Section is required to enter the 5-day forecasted figures
to the Treasury NTDO Reporting Site by 1400 EST. This action will occur on Monday or next
available business day.
1. The figures, previously determined, will be accurately entered into

the Treasury’s NTDO Reporting Site (https://www.fms.treas.gov/ntdo/index.jsp).
3. The Disbursing Offices designated NTDO Code is; DD1807 to

begin the data entry. ALC information required is their respective DSSN.
4. The daily average amounts provided will be entered for each

individual day of the 5-day forecasted period for the week.
5. Upon completion of the first business day for each week, the actual
monetary and quantity of disbursements paid that day will be updated on the NTDO website
replacing the filler amount for that specific business day. Actual disbursement totals can be
obtained in reports via ITS.gov.
6. For all non-business days (weekends included) and holidays, post

$1.00 to reflect confirmation of the required payment review.
7. Specific point of contact information is required for each

submission.
0905 VENDOR PAYMENTS
090501. General
A. All vendor/commercial payments (SF 1034s and SF44s) will be processed

in the Computerized Accounts Payable System for Windows (CAPS-W). CAPS-W meets the
necessary legal requirements for the processing and reporting of vendor/commercial payments.
The CAPS-W will ensure that all of the required accounting data is reported properly to the
accounting system and Treasury, properly compute payment dates, interest and prevent duplicate
payments. Furthermore, usage of CAPS-W will minimize potential unmatched transactions
(UMTs) due to reporting all required accounting information. A complete user guide can be
found here, CAPS-W User Manual.
B. The Finance Offices do not currently have access to CAPS-W; therefore,

they will have their payments processed by their supporting DO.
C. Exceptions
1. When the occasion arises to where the DOs are encountering issues
with their ‘Entitlement Applications’, the Disbursing Offices are authorized the alternate course
9-7
April 2023
of action, by executing direct input vouchers to the DDS Application. However, this practice is
not authorized on a normal, daily basis. The Disbursing Officer must contact the CAPS-W\DDS
Liaison and report the issue immediately. All details pertaining to the issue will be included in
the communication, along with any supporting information such as screen captures of the
issue(s).
2. Mutual Logistic Support Requests (MLSR) payment packages.

With the understanding this payment type is a non-Contract vendor payment, all vendor
payments are to be processed through CAPS-W. CAPS-W requires all transactions to have a
Contract Line Item Number (CLIN) to maintain consistencies of accounting. MLSR transactions
do not have an associated CLIN. Until the CAPS-W has an option for non-Contract payments,
this exception will remain in effect.
D. Checklists. Refer to the RFF SharePoint9-1 for checklists for the most
common payment types.
090502. Procedural Requirements
A. DOs must:
1. Establish a vendor pay section in order to maintain a separation of

duties not only in CAPS-W but also in DDS.
2. CAPS-W users cannot have conflicting user profiles within DDS

that allow follow-on processing of the same payment.
3. Sync and backup files. Sync files are compiled from all offices to
mitigate the possibility of duplicate payments.
(a) Sync and backup files will be saved to the CORP2 server
daily.
(b) The return sync file from the USMC repository on the
CORP2 server must be downloaded daily.
4. The CAPS-W Backup-Sync Log (Figure 9-2) must be completed

and retained locally. The required log can be found on the RFF SharePoint9-2.
5. DDS is not authorized for direct input use of vendor/commercial

payments.
6. ITS exchange rate. Rates must be provided to the child sites daily.
The rates are to be used for any ACH transactions and not for LDA or Foreign Currency
procurement.
7. All SF44s are standalone vouchers and must not be combined nor
processed under an SF1034.
9-8
April 2023
8. All external disbursement requests, such as but not limited to

MCCS, must be accompanied with a disbursement voucher (SF1034) that has been certified by a
certifying official.
A. SF44. See Figure 9-3.
1. Will be signed by the Field Ordering Officer that requested the

goods or services.
2. Will be signed by the recipient of goods or services.
3. Will be signed by the vendor.
4. Will be signed by the appointed Certifying Officer that certified

the voucher in DDS in the "Authorized Certifying Officer" line.
5. Will be signed by the agent preparing and executing payment.
B. SF1034. See Figure 9-4.
1. Internally Certified documents.
(a) The document preparer is required to sign or initial in the

"Signature or Initial" Block that is directly above the Certifying Officers signature line.
(b) The Certifying Officer that resides within the

Disbursing\Finance Office will sign the original document.
2. Externally Certified documents.
(a) The document prepare is required to sign or initial in the

"Signature or Initial" Block that is directly above the Certifying Officers signature line.
(b) The document must not be signed again by a Certifying Officer

that resides within the Disbursing\Finance Office. The document was already certified by an
individual with proper authority.
NOTE: The Disbursing\Finance Officers are required to validate all signatures (Electronic and
Manual) via registered DD577s.
C. If the SF1034 was paid in cash, the vendor will sign the SF1034 when
payment is received.
D. All disbursement vouchers will be appropriately signed at the time they

are presented for payment.
9-9
April 2023
090504. Electronic Fund Transfer (EFT) Requirements
A. The DOs must implement internal controls to confirm that the FRB
receives the payment files successfully by sending an email to the servicing FRB that provides
the individual debit voucher numbers and corresponding amounts for that business day.
B. The DDO will release the Domestic EFT Files within ITS.gov and ensure
the itemized listing of all debit vouchers and amounts is sent to the servicing FRB via email.
(FRB email). The required “FedACH YYYYMMDD” workbook must be signed by the
Disbursing Agent\Clerk for preparation, and the active Fiscal Deputy Disbursing Officer to
validate the accuracy of the Debit Voucher number, Settlement Date, ABA\RTN, ALC\CIN and
Debit Amount. These forms are required to be retained local to the executing Disbursing Office.
C. Per U.S. banking rule, when both domestic and international payment files
are sent to the FRB on the same business day, each payment type must be released by a different
DDO. One DDO can release all domestic payment files but a second DDO must release the
international payment files or vice versa.
D. Restriction. Under no circumstance must any payments be manually and

directly entered into ITS.GOV. All payments must be uploaded via ACH file.
E. Rate of Exchange. Disbursing Office must obtain Value date and EFT
exchange rate via ITS.gov. The value date will always be based on the registered 3 Day Rate
with the U.S. Treasury. The area of operations will also dictate the payment schedule and in
accordance with local business days.
090505. SF44 Restrictions
A. The following restrictions are based off current laws, regulations and
policies. These parameters are not authorized to be altered for any reason.
1. Micro-purchase threshold is $10,000.00 or less. Amounts may

change based contingency operations in accordance with the FAR. The current authority for this
item is the OUSD (Acquisition and Sustainment) memorandum dated August 31, 2018.
2. Ensure all applicable contract/accounting data elements are

entered.
3. Ensure all cash purchases are supported with receipts.
4. All SF44s are standalone vouchers and must not be combined nor
processed under an SF1034.
5. SF44s will only be used for on-the-spot, over-the-counter

purchases of supplies and non-personal services while away from the purchasing office or at
isolated activities.
9-10
April 2023
0906 PERSONAL PAYMENTS
090601. General
A. Any payment made to an individual that was not under contract or for a
micro-purchase will be paid via the Manual Disbursement option in DDS. The use of the SF
1034 is not authorized for personal payments.
A. Manual Disbursing Advice of Payment (MANDIS AOP)
1. Internally Certified documents.
(a) The Certifying Officer that resides within the

Disbursing\Finance Office will sign the AOP on the designated line.
2. Externally Certified documents.
(a) With documents that come into the Disbursing\Finance

Office that have been certified by an authorized Certifying Officer, the transaction will be
"Externally Certified" within DDS and no other signatures are required.
NOTE: The Disbursing\Finance Officers are required to validate all signatures (Electronic and
Manual) via registered DD577s.
B. If the transaction is to be paid in cash, the payee will sign the appropriate
documentation upon receipt of payment.
0907 IATS
090701. General
A. All IATS travel payments will be vouchered by DDS regardless of

payment type (cash, check, or EFT).
A. Refer to FPM Volume 2 Chapter 1 0117.
090703. Processing
A. Refer to FPM Volume 2 Chapter 1 0117.
9-11
April 2023
0908 PAYROLLS
090801. General
A. Local and partial payments are authorized only for overseas areas where
on-base military banking facilities are not readily available. Exceptions may be granted for
members assigned to classified or contingency operations where the exigencies of their
assignments may require local cash or partial payments. In this circumstance, the member’s
commander may authorize immediate cash payments up to the amount of accrued entitlement to
date, when deemed appropriate to the mission.
B. All payrolls will be recorded and reported by DDS.
090802. Prohibitions
A. The follow practices are prohibited:
1. In the instance that an individual has multiple payments on the

same payroll for the same dollar amount, do not combine the payments into one payment. The
payments must be reported individually in order to maintain proper traceability. In the instance
that the subsequent payment(s) fail, follow the payroll failure procedures outlined in para
090807.
2. In no case will payrolls from multiple business days be combined

into one payroll on a different business day.
3. Military Payroll Money Lists (MPML). Figure 9-7 provides an

example MPML.
(a) Will not be bought by another agent. The agent that

originally disbursed the funds must properly report and return the vouchers to the appropriate
deputy via DD Forms 2665 and 1081.
(b) NO STRIKEOVERS OR CORRECTIONS ARE

AUTHORIZED. If there is an error, that entry must be lined out and initialed by the deputy/agent
and a new line completed with the correct entry. DO NOT use a black marker to line out an
entry. See Figure 9-7 for an example.
A. DDS generated/printed forms:
1. DD117. See Figure 9-5.
(a) Block 10. By the DO or DDO
(b) Block 11. By the Disbursing Agent that created the payroll
in DDS
9-12
April 2023
(c) Block 21. The Payee will sign if the DD117 is for a single
cash payment
2. 1351-6. See Figure 9-6.
(a) Block 7.b will be signed by the Certifying Officer that

certified the payroll in DDS.
B. Non-DDS generated/printed forms:
1. MPML. The only signature required on an MPML is that of the

Disbursing Agent that disbursed the funds.
090804. Payrolls Processed in DDS
A. For any payroll that is initially created in DDS (users must be logged in
with CAC), offices must utilize the OMNI Key device for every payment made. This will ensure
the individual requesting the payment has his/her information loaded and verified correctly to
avoid payroll failures.
B. There will be no wet signature requirements for Marine payees, Das, and
Certifying Officers for the payroll(s) if an OMNI Key is used.
C. Payees of other services must still provide a wet signature on an MPML.
090805. Payrolls Processed Outside of DDS
A. Manual payrolls prepared outside of DDS are considered original

disbursement vouchers and will be handled by the DA as such. These payrolls will be completed
and signed by that same DA in the appropriate block.
B. Manual payrolls will be closed out daily and reported on the DA’s
business for that day. Under no circumstances will MPMLs be bought by another agent. The
agent that originally disbursed the funds must properly report and return the vouchers to the
appropriate deputy via DD Forms 2665 and 1081.
C. Changes cannot be made to any disbursements once the payee has signed
for it.
D. Combining like payments is restricted.
E. MPML Completion
1. Ensure each payment line is completed with the appropriate payee

data and signature of payee prior to providing the funds to the payee.
9-13
April 2023
2. At the completion of the business day all unused payment lines

will have a vertical line through them from the upper left corner to the bottom right corner with
the DA’s initials on the line.
3. Every MPML page will have DA’s printed name and signature.
4. All payrolls will be in U.S. dollar amounts.
090806. Other Service Payrolls
A. Military personnel of one service will ordinarily not be paid by another

service except under unusual circumstances and where proper controls, such as authorization
from the office having the custodial authority of the service member’s pay account, are in place
and uniform procedures have been mutually agreed upon by the services concerned.
B. The service making the payment must determine that the member has
valid documentation such as an LES evidencing entitlement to payment and that such payments
are recorded properly and forwarded to the service keeping the records in a timely manner. Any
member requesting payment must also present a valid Armed Forces Identification Card.
C. All payments MUST be processed in the DDS. It is highly recommended

to enter the payment directly into the DDS using OMNI Key. If that is not possible and
manually produced MPMLs, Figure 9-7, are used, number the payrolls consecutively starting
with 1 and continuing through 999. If necessary, start over with 1 again. Precede each payroll
number with the alpha designator of the service (N for Navy, T for Army, U for Air Force, V for
Coast Guard; e.g., N-1, T-7, etc.). Ensure manual payments are processed in DDS in a timely
manner. Active, reserve, officer, and enlisted payments cannot be processed on the same MPL
and must be processed separately.
As an example, manual payments have been made to an active duty Army officer
and a reserve duty Army officer. You would need to have one MPML labeled as active duty
Army officer and a second MPML as reserve duty Army officer. Essentially, you could have up
to four types of MPMLs for each branch: active officer, active enlisted, reserve officer, reserve
enlisted.
1. Navy Personnel. Questions pertaining to Navy MMPAs are to be

directed to Navy Military Pay Operations (DFAS-CL) at (216) 522-6897.
(a) Lines of accounting (LOA) data
(1) ACTIVE duty Navy members:
OFFICER: AA 17#1453.221A 122 0022P – 056521 2D DPAY1A

N0022MHC531A N00022##MDPAY1A
ENLISTED: AA 17#1453.222A 122 0022P – 056521 2D DPAY2A

9-14
April 2023
(2) RESERVE duty Navy members:
OFFICER: AA 17#1405.225P 122 0022P – 056521 2D DPAY7A

ENLISTED: AA 17#1405.225P 122 0022P – 056521 2D DPAY8A

NOTE: The "#" denotes current Fiscal Year.
(b) Submission procedures. Payrolls will be submitted to the

Marine Corps DDS Liaison, located at DFAS-IN, via the Corp 2 server. Save the file(s) in the
appropriate ‘other service payroll’ folder.
(1) Document Transmittal Letter (DTL); DDS DD

Form 117 MPV; DDS DD 1351-6 MPL; and MPML. See Figure 9-8 for an example of a DTL.
Upload to the appropriate Corp 2 server folder.
(2) Once all supporting documentation has been

uploaded, send an email to the Marine Corps DDS Liaison informing them there are payrolls to
be processed. This email will contain the expected DTL numbers along with dates of each DTL.
If you do not receive email confirmation with the signed DTL with 48 hours (2 working days),
contact the DDS Liaison. Once received, the signed DTL will be retained with the original
payroll package.
(3) Retain substantiating documentation as required.
(c) Establish procedures to research and take appropriate

action on payment rejects returned by the DFAS (e.g. incorrect SSN). When conducting the
research, be vigilant for attempts to defraud the government.
2. Army Personnel. Questions pertaining to Army MMPAs are to be

directed to Army Military Pay Operations, Payment Posting (DFAS-IN) at 1-317-212-7551/7452
or DSN 699-7551/7452.
(1) ACTIVE\RESERVE duty Army members:
OFFICER: 21 * 2010 01 1100 ZB14M400000 4140 0000 CASUALPAY

61600 P217WPULLA 012120
ENLISTED: 21 * 2010 01 1100 ZB24M400000 4140 0000 CASUALPAY

61600 P222 WPULLA 012120
* Denotes Current Fiscal Year
9-15
April 2023

(1) AFAFC.dat file. Upload to the appropriate Corp 2

server folder.
(2) Document Transmittal Letter (DTL); DDS DD

Form 117 MPV; DDS DD 1351-6 MPL, and MPML. See Figure 9-8 for an example of a DTL.
Upload to the appropriate Corp 2 server folder.

payroll package.

3. Air Force Personnel. Questions pertaining to Air Force MMPAs

are to be directed to Air Force Military Pay Operations (DFAS-IN) at DSN 699-6449 or (317)
212-6449.
(1) ACTIVE\RESERVE duty Air Force members.
OFFICER: 57 * 3500 32 * 48 510 525725
ENLISTED: 57 * 3500 32 * 48 530 525725
* Denotes Current Fiscal Year

(1) AFAFC.dat file. Upload to the appropriate Corp 2

server folder.
(2) Document Transmittal Letter (DTL); DD Form 117

MPV; DD 1351-6 MPL. See Figure 9-8 for an example of a DTL. Upload to the appropriate
Corp 2 server folder.
9-16
April 2023

payroll package.

4. Coast Guard Personnel. Questions pertaining to Coast Guard

MMPAs are to be directed to the United States Coast Guard Pay and Personnel Center (USCG
PPC), Financial Accounting and Reporting (FAR) Branch at (785) 339-3760 (primary) or (785)
339-3628 (secondary).
(1) ACTIVE duty Coast Guard members:
OFFICER: 2/K/*801/299/10/0/10/70098/117G
ENLISTED: 2/K/*801/299/10/0/10/70098/117H
* Denotes Current Fiscal Year (first digit only)
(2) RESERVE duty Coast Guard members:
OFFICER: 2/P/*82/299/90/0/RB/70098/117G
ENLISTED: 2/P/*82/299/90/0/RB/70098/117H
* Denotes Current Fiscal Year (first digit only)
(b) Submission procedures
(1) Document Transmittal Letter (DTL); DD Form 117

MPV; DD 1351-6 MPL. See Figure 9-8 for an example of a DTL. Scan and email all
supporting documentation (DTL, MPV, MPL(s), etc.) to the PPC-DG-FAR@uscg.mil.
(2) If a signed DTL is not received within 48 hours (2

working days), send a follow-up email requesting confirmation. Continue to send an email every
2 [working] days until the signed DTL is received.
9-17
April 2023

action on payment rejects returned by the Coast Guard (e.g. incorrect SSN). When conducting
the research, be vigilant for attempts to defraud the government.
090807. Payroll Errors
A. Error Identification. As stated in the FPM Vol 1, the DO/FO must review
the MPV/MPL Statistics Report on a daily basis to verify all payrolls have been processed. If the
report lists any rejected transactions, details of the failed transaction will appear on the DO Error
Report with the error code and description. At the same time, DFAS-CL (Payroll Recon)
receives an error report and will take action once the DO has determined and submits the
necessary corrective action/information. Once an error has been identified, take the following
action within 24 hours (1 working day). DO NOT use TTC/SEQ 699/001 to correct payroll
errors.
1. Marine Corp Members.
(a) Duplicate payments. When a payment has been processed

and MCTFS believes it is a duplicate payment, the DO/FO must validate the legitimacy of both
payments. If the subsequent payment(s) are not duplicates and need to be posted to the
member’s MMPA, or are not duplicates and require removal, follow the procedures outlined in
090807.B below.
(b) Incorrect SSN. When a payment fails to process because

an incorrect SSN has been entered, the DO/FO must identify the correct SSN, verify the validity
of the payment, and follow the procedures outlined in 170804.B below.
(c) Other errors. The majority of errors will probably be the

two listed above. For errors that are not listed, attempt to validate the payments and follow the
procedures outlined in 170803.B below.
2. Other Service Members (Cross-disbursement). Occasionally a

payroll error is identified in which a member of another service was inadvertently placed on a
Marine Corps payroll and fails with an incorrect SSN error.
(a) Separate the failed payments by branch of service.
(b) Process a collection voucher to credit the LOA originally

charged for each error.
(c) Process a new payroll in DDS and cite the proper LOAs as
listed in paragraph 170802.D. Only one branch of service per payroll is authorized.
(d). Upload a copy of the collection voucher and new payroll to

the original payroll voucher in CEDMS in order to provide a proper audit trail of correction
action taken. Once the substantiating documents have been validated in CEDMS (i.e.
successfully posted, legible, and retrievable), hard copy retains may be destroyed.
9-18
April 2023
B. Correction procedures. Create a Payroll Failure Notice (PFN) in DTMS

and forward it to DFAS-CL (Payroll Recon, D0002). Ensure all applicable fields of the PFN
have been completed and attach the necessary payrolls and other supporting documentation as
necessary. Refer to the Help file in DTMS for details on completing a PFN. If there are any
questions in regards to pending PFNs at DFAS-CL, send an email to dfas.cleveland-
oh.jfl.mbx.usmc-account-maintenance@mail.mil. This email is for questions and general
inquires only and may not be used to submit payroll error requests.
NOTE: DFAS-CL is only responsible for posting the payment to the member’s MMPA in order
to balance MCTFS. If the DO/FO or DFAS-CL is unable to determine or take proper corrective
action (e.g. correct SSN cannot be found, cannot determine validity of payment, suspected
fraudulent payment, etc...) then the DO/FO must take appropriate action as outlined in the
DoDFMR Volume 5, Chapter 6, for erroneous payments.
C. In the event that a payment needs to be reported with TTC/SEQ 699/001

that was not in error, send a MAN document to D0018 for reporting. Ensure all necessary
documentation has been submitted along with justification as to why the payment was not
processed in DDS. This process is only for exceptions and should not become the norm.
0909 SPECIAL PROGRAMS
090901. General
A. Below are some of the most common types of other programs to which
payment is made but are not Vender or Personal type of payments. Research will need to be
conducted for that particular program in order to ensure proper reporting and payment is made if
not provided.
1. Commander’s Emergency Response Program (CERP)
2. Foreign Claims Act (FCA)
3. Department of Defense Rewards Program
4. Mutual Logistic Support Requests (MLSR). See Figure 9-11 for

an example form. This form may be provided to the payment office as MARFORPAC will
utilize the AGATRS form that is depicted in Figure 9-11 and provide it as a companion
document to the form the Partner Nation utilizes. Each country has their own Acquisition and
Cross-Servicing Agreement (ACSA) so their forms may look different.
090902. Cash Awards
A. References
1. SecNavInst 5305.6
2. DoDFMR, Vol. 10, par 120213
9-19
April 2023
B. Substantiation
1. SF 1034
2. Suggestion Award Certificate
C. Cash award payments can only be made to Marine Corps members (active
or reserve). If an award is presented for a civilian or for a member of any other service, the
payment must be made by that individual's payroll or HR office.
D. The references provide what is required for a properly approved cash

award package. Upon receipt of an award package, two steps are required: the first is to generate
a disbursement voucher and the second is to report the wages in MCTFS. Refer to Figure 9-10
for a properly completed voucher example.
1. DDS voucher procedures
(a) Prepare an externally certified SF 1034 (refer to the DDS

User Guide) with the voucher type code of MSC.
(b) Unless otherwise provided by the member, use the EFT

information from the member's 937 remark to send the payment to. Attach a copy of the 937
Remark to the voucher package.
(c) Cite the unit’s O&M funding to charge to the 2D Type

Transaction Code line of accounting;
(d) Taxability. Cash awards will be reported as taxable income

and appear on the member’s W2 unless payment is made while in a Combat Zone Tax Exclusion
(CZTE) area. Transactions with a current calendar year effective date that are reported by the
December End-of-Month (EOM) U&E will be reflected on the current year W2. Entries
reported after the December EOM U&E or with an effective date other than the current calendar
year will create a W2C. W2Cs are available in myPay or MOL.
(1) In a CZTE area. If the member is serving in a

designated combat zone and is entitled to CZTE when the payment will be made, the payment
will be tax-exempt.
(2) Not in a CZTE area. Ensure the applicable flat rate

tax is withheld. It is recommended to use the tax calculator in DTMS to calculate the appropriate
flat tax (federal and state). If DTMS is not available, the tax rates can be found in the FPM Vol
1, Appendix H. Not all states have withholding. Select the appropriate lines of accounting below
as the 2I Type Transaction Code line of accounting in order to withhold the proper amount of flat
rate tax.
FITW
OFFICER
SDN: M00027**MO01021
9-20
April 2023
LOA: AA 17 * 1105 2701 117 11691 067443 2I 000000 02100FITW010
ENLISTED
SDN: M00027**MO02021
LOA: AA 17 * 1105 2702 117 12691 067443 2I 000000 02100FITW013
RESERVE
SDN: M00027**MOR0021
LOA: AA 17 * 1108 2731 117 14631 067443 2I 000000 02100FITW###
** - two digit fiscal year (i.e. 19)

* - one digit fiscal year (i.e. 9)
### - three digit Reserve Pay Group
SITW
OFFICER
SDN: M00027**MO@0000
LOA: AA 17 X 6275 1270 117 00000 067443 2I 000000 02200SITW010
ENLISTED
SDN: M00027**MO@0000
LOA: AA 17 X 6275 1270 117 00000 067443 2I 000000 02200SITW013
RESERVE
SDN: M00027**MOR0022
LOA: AA 17 X 6275 1270 117 00000 067443 2I 000000 02200SITW###
** - two digit fiscal year (i.e. 19)

@ - Month Indicator (A=Oct, B=Nov, C=Dec, etc.)
### - three digit Reserve Pay Group
2. DTMS Procedures. Utilizing a Transaction Document, report

TTC/SEQ 507/000 with the appropriate type code for a cash award: CA for a taxable award or
CX for a tax-exempt (CZTE) award. No other transactions are to be reported in MCTFS. Ensure
all supporting documentation is attached to the Transaction Document.
0910 EFT RECOUPMENTS, REJECTS, REISSUE
091001. General
A. It is the intention that all disbursements are sent to the proper recipient
and/or account/financial institution. On occasion, a payment may be rejected by the receiving
institution for a number of reasons such as a closed account, invalid routing/account number or
account does not exist. Payments may also need to be recouped for a number of reasons such as
incorrect payment amount, incorrect account, or incorrect payee.
9-21
April 2023
B. ITS.gov must be monitored daily for any return files. Refer to the ITS.gov
User Guide.
091002. Recoupments
A. After a payment file has been released and it has been determined that a
payment needs to be recouped for whatever reason, do the following:
1. Contact the financial institution and notify them of the situation.
2. Obtain the necessary information to complete a Letter of

Indemnity. See Figure 9-9 for an example.
3. Send the Letter of Indemnity to the receiving financial institution

and NOT the servicing FRB.
B. Although a Letter of Indemnity has been submitted to the financial

institution, it does not guarantee that the funds will be returned.
C. Reissuance of the payment cannot be made until the original funds have
been recovered.
1. In the instance that a payment cannot be recouped but needs to be

reissued, relief of liability needs to be requested.
D. Monitor the ITS Returns File for the requested payments. Paragraph
091003 provides the procedures to process the returns file.
091003. ITS Returns File
A. After ITS has received a returned payment, whether by recoupment

request or other reasons, they will produce a returns file. The file must be downloaded and
promptly processed in DDS on the same business day in order to properly account for the deposit
ticket and accurately balance the accounting data. The import of the returns file does not impact
the agent’s accountability that imported the file as the accountability is posted to the office’s
overall accountability. Refer to the DDS Application User Guide on the RFF SharePoint for the
proper procedures to importing the returns file.
B. Once the file has been imported into DDS, an EFT Reject/NOC Listing
will be created to show an itemized listing of rejected/returned payments with a reject/return
reason code and description. When the EFT Reject/NOC Listing screen is closed, DDS will
complete the processing of the return(s) by properly recording the deposit ticket and will
generate a DD 1131. The DDO that processes the business for that day will be the one to sign
the system generated DD 1131.
C. The Fiscal section will document, track, and monitor the returned
payments by annotating the Collection Voucher number, EFT Deposit Ticket number and date,
and the date the payment was reissued, as applicable, in a return tracking log. They will also
9-22
April 2023
notify the appropriate entitlement area of the returned payment by providing a copy of the
collection voucher and any rejection information received (e.g., the reject code).
D. The entitlement area will research the cause of the return and provides a
recertified voucher to the fiscal section to initiate an appropriate EFT/ACH payment within 5
business days.
1. Unless the payment was from MCTFS, do NOT use the 937
Remark for reissuing a returned payment. If the returned payment was from MCTFS and the
937 Remark has a Kill Date (other than 999999), attempt to contact the member for updated EFT
information.
2. If the payment is made outside of IATS (e.g. vendor/contract

payments), exhaust all means to contact the payee to obtain corrected EFT information.
3. IATS and vendor/contract payments will not be sent to unclaimed

monies. Only payments that have been credited back to MCTFS may be sent to unclaimed
monies.
4. If the transaction was in support of Personal Effects, work through

the assigned CACO to obtain account information.
E. If there are issues with the interface file, prepare and process a manual
collection voucher to account for the returned funds. The CV MUST state each returned payment
individually.
091004. Payment Reissue
A. Any EFT rejects or recoupments that are to be reissued, must be processed

as:
1. Manual Disbursement (MANDIS)
2. The correct voucher series (CA1, MP#, TV#, etc.) must be cited.
3. The original payment package and collection must be included in

support of the reissued payment.
0911 PROMPT PAYMENT ACT
091101. General
A. References
1. DoDFMR Vol. 10, Ch. 7
2. FAR Part 52.232.25
9-23
April 2023
3. Subpart 32.9
4. 5 CFR 1315.10
B. The Prompt Payment Act (PPA) requires the Department of Defense to

pay its bills by a specified or agreed upon due date and to pay interest penalties when payments
are late.
1. Refer to reference A.1 to determine:
(a) Invoice Receipt Date
(b) Payment Due Date
(c) Timely Payment Period
C. Acquisitions and Cross Servicing Agreement (ACSA) to include Mutual

Logistic Support Requests/Agreements/Orders are exempt from PPA.
D. When computing interest penalties, utilize the Simple Daily or Monthly

Compounding Interest Calculator at the Bureau of the Fiscal Service website: Prompt Payment:
Interest Calculator (treasury.gov).
1. Interest rates must be verified semi-annually, utilizing the

applicable interest rates published by the Fiscal Service, Department of the Treasury, in the
Federal Register. This information is located on the FMS Prompt Payment Website at
http://www.fms.treas.gov/prompt/index.html.
(a) Interest only accrues for the first year, based on 360
calendar days.
2. The Prompt Payment Act clause, including the payment of interest

penalty on late invoice payments must be included within each vendor contract to support
payment of invoices and interest penalties.
3. The payment office will provide a notice stating the amount of the
interest penalty, the number or months/days late, the rate used, the invoice number or applicable
transaction reference number assigned by the vendor.
(a) The Interest Computation Sheet produced via CAPS-W or

treasury.gov is an acceptable form of notice. Include the corresponding invoice identifier(s) on
this form to assist in reconciling the payment.
9-24
April 2023
Figure 9-2 CAPS-W Backup-Sync Log
A production copy of the CAPS-W Backup-Sync Log may be obtained from the RFF SharePoint9-3.
9-25
April 2023
Figure 9-3 SF44 Purchase Order-Invoice-Voucher
9-26
April 2023
Figure 9-4 SF 1034 Public Voucher for Purchases and Services Other Than Personal
9-27
April 2023
Figure 9-5 DD 117 Military Pay Voucher
9-28
April 2023
Figure 9-6 DD Form 1351-6 Multiple Payments List
9-29
April 2023
Figure 9-7 Military Payroll Money List
A production copy of the MPML may be obtained from the RFF SharePoint9-4.
9-30
April 2023
Figure 9-8 Document Transmittal Letter
A production copy of the DTL may be obtained from the RFF SharePoint9-5.
9-31
April 2023
Figure 9-9 Letter of Indemnity
A production copy of the indemnity letter may be obtained from the RFF SharePoint9-6.
9-32
April 2023
Figure 9-10 Cash Award Voucher Example
Net amount to member
880.84 – 91.02 = 789.82
Gross amount
charged to unit's
O&M funds as 2D
Applicable tax
lines charged as 2I
9-33
April 2023
Figure 9-11 MLSR Example
9-34
February 2023
CHAPTER 10: STORED VALUE CARDS
The previous version dated Feb 2020 is archived.

100306 Update Eagle Cash funding agent Update Dec 2018
100306, 100406 Updated procedures Update May 2019
All Significant changes have been made. Update Feb 2020
100301,100304, Revised EagleCash (depot) procedures Update Feb 2023
100305
100402,100403 File upload to SVC Portal Update Feb 2023
10-1
February 2023
Table of Contents
1001 GENERAL .................................................................................................................... 3

100101. Overview ............................................................................................................... 3
100102. Security and Storage .............................................................................................. 3
100103. Audit Requirements ............................................................................................... 3
1002 ACCOUNTABILITY ................................................................................................... 4
100201. Accountable Officers ............................................................................................. 4
100202. Negative Balance Deductions ............................................................................... 4
1003 EAGLECASH – RECRUIT DEPOTS.......................................................................... 5
100301. Overview ............................................................................................................... 5
100302. Card Creation and Issuance ................................................................................... 5
100303. Activation .............................................................................................................. 5
100304. Residual value ....................................................................................................... 5
100305. Lost/Damaged Card ............................................................................................... 6
1004 EAGLECASH – OPERATIONAL FORCES ............................................................... 6
100401. Overview ............................................................................................................... 6
100403. Accountability ....................................................................................................... 7
1005 NAVY CASH ............................................................................................................... 7
100501. Overview ............................................................................................................... 7
100503. Activation .............................................................................................................. 8
100504. Accountability ....................................................................................................... 8
100505. Residual Value on Expired/Cancelled Cards ........................................................ 9
10-2
February 2023
CHAPTER 10
STORED VALUE CARDS (SVC)
1001 GENERAL
100101. Overview
A. References:
1. Department of Treasury, TFM, Vol I, Part 4, Chap. 9000
2. DODFMR Vol. 5
B. The Department of Defense (DoD) utilizes several Stored Value Card

(SVC) applications to conduct financial transactions in several settings. The Marine Corps uses
two of these applications: the EagleCash Card (which is now combined with the Smart Card) and
the Navy Cash Card (formerly known as Navy/Marine Cash Card). These cards store or provide
access to "electronic funds" by using more secure methods of handling funds, alleviate the need
to carry cash, and provide electronic payment to vendors for items purchased or services
rendered.
C. The policy and guidance set forth in this chapter, is in accordance with
reference (1). Treasury guidance supersedes any conflicting information provided in this chapter.
Reference (2), Chapter 10, provides further instructions for maintaining the SVC program.
D. The EagleCash and Navy Cash cards have a 5-year shelf life from the date
the manufacturer creates the card. Therefore, on-hand card inventory must be closely followed.
E. The SVC Project Manager (PM) provides oversight of the SVC program
and may be contacted at RFF-KCIMail@usmc.mil if any issues are encountered in
administering the program.
100102. Security and Storage
A. SVC Card stock must be treated like blank check stock. Reference (2),
Chapter 7, para 070307 provides the necessary requirements.
100103. Audit Requirements
A. General. An initial inventory must be completed and recorded upon

receipt of EagleCash/Navy Cash cards from the Fiscal Service or other designated
representatives. After the cards are inventoried, a signed receipt must be provided to the issuing
representative for their records. The SVC Accountable Officer (AO) (see para 100201) will
complete an SVC inventory log when releasing card stock to authorize personnel and to monitor
returns of all unused cards. The SVC AO must maintain a copy of the signed receipt for his or
her records.
10-3
February 2023
B. Monthly. At least once every calendar month, the SVC AO must inventory
all cards secured in the vault and upload this report the SVC portal. Any open container must be
inventoried by individual count and by sequential serial numbers of the cards. All damaged
containers, or those bearing evidence of having been tampered with, must be opened, and all
cards must be individually counted and serial numbers verified. A detailed record of the
inventory, to include total cards on hand and sequential serial numbers by card type, must be
retained in the disbursing office. At least once during each calendar quarter, the agency’s cash
verification team must conduct an unannounced verification of any card stock, to include cards
received, issued, returned, and on-hand. A copy of the inventory must be given to the agency’s
cash verification team as an attachment to their quarterly cash verification report.
1002 ACCOUNTABILITY
100201. Accountable Officers
A. The DO must designate one or more SVC AOs as required by reference

(2), Chapter 10, section 2.5. If the SVC AO is already appointed as a DO, Deputy DO (DDO), or
Disbursing Agent and the responsibilities of the card program are covered by the current
appointment, no additional documentation is necessary for appointment.
B. The accounting for entries of EagleCash (Operational Forces), para

100404, and Navy Cash, para 100504, must be recorded on the appropriate lines of the DD Form
2657, Daily Statement of Accountability.
100202. Negative Balance Deductions
A. Upon receipt of the debt notification from the SVC PM, take the
following action for the purpose of providing payment to the card vendor, on behalf of the
Federal Reserve Bank:
1. An SVC AO will need to log into the RFF SharePoint

Portal to retrieve and work the transactions identified for the subject disbursing office. Ensure
you properly close each record identified when action is complete.
2. Verification of current, unprocessed business needs to be

conducted to ensure the debt is not part of the unprocessed business. Performing this action will
determine if the EagleCash transaction has been reported to FRB via the SF5515 .xml
submission or not.
3. If no debts were found in the unreported business, report a

checkage for each item/ transaction listed within the debt letter with TTC/SEQ 676/001 and the
appropriate SVC type code.
NOTE: DO NOT combine multiple debits into one transaction. Transactions must be reported
individually (just like dishonored checks).
10-4
February 2023
4. When TTC/SEQ 676/001 is reported to debit a member’s

MMPA and the diary action has posted without error, an automated MCTFS voucher will be
processed to the card vendor.
5. In the event that the automated MCTFS voucher fails to

process, RFF-KCI will contact the office and request that a manual payment be made.
1003 EAGLECASH – RECRUIT DEPOTS
100301. Overview
A. Recruit EagleCash cards are loaded with $300.00 at the time of issuance
and considered an advance of pay in the form of a debit card. The card is issued to alleviate cash
or check payments to trainees during training. The card is designed to provide basic trainees with
access to their initial advance pay, a more secure method of money handling, and electronic
payments to vendors for essential items needed during the first few weeks of training.
100302. Card Creation and Issuance
The SVC AO must maintain a vault inventory and issuance log for the SVC stock
received. This log must be used to maintain an inventory of card stock on hand and to control the
release of cards to the issuing section or individual. When cards are issued, the DO or designated
representative must examine the log to ensure that all cards issued and cards returned unused, if
any, are accounted for and that cards are not removed without authority. Use a separate log sheet
for cards with different fixed monetary amounts. The SVC inventory log must contain the date of
inventory, beginning card unique sequential number, ending card unique sequential number,
number of cards returned, and number of cards issued for the day, number of cards remaining in
inventory, and the signature of the DO or designated representative.
100303. Activation
Detailed procedures for activation of EagleCash cards must be included in the

DO’s SOP for issuance. Once a card is activated, the DO or designated representative must
ensure that the card number is indicated on the payroll document for tracking purposes and
ensure the amount is reflected as an increase in the DO’s accountability for that day’s business.
A payment in an amount equal to the total value of all EagleCash Cards activated that day will be
forwarded to the Treasury’s fiscal agent, which is the financial institution making restitution to
the vendors for card usage. The payment will be in the form of an EFT. The fiscal agent will
complete the required settlement action with vendors.
100304. Residual value
Recruits must have their card “zero balanced” prior to departing from the Depot,
regardless of graduation or separation. If the member departs with a card balance, this portion of
the card will expire six months from date of issuance and the funds will be systemically returned
to the member’s MMPA. The credit will populate as a Smart Card Residual to the 959 remark.
Do NOT report TTC 676 to zero balance the card.
10-5
February 2023
100305. Lost/Damaged Card
In the event a card is lost or damaged and cannot be cashed out, submit an EZ-Pay
Incident Report Form via the SVC Portal (access required for submission). This form will suffice
as an alternative to the required Smart Card (SC) cash-out receipt for recruit administrative
separation.
1004 EAGLECASH – OPERATIONAL FORCES
100401. Overview
A. The EagleCash Program supports the Stored Value Card (SVC) initiative
set forth by the U.S. Treasury. This program is a cash management tool designed to reduce the
amount of currency while undergoing training and operations. The program uses smart card
technology to reduce the amount of U.S. currency in circulation. EagleCash cards are issued at
recruit depots, selected pre-deployment sites in the U.S., and at finance offices in contingency
areas of operation where the program has been deployed. EagleCash interfaces with automated
kiosk devices located at convenient locations on a camp/base, which allows enrolled cardholders
self-service access to funds in their U.S.-based checking or savings accounts. Funds on the card
can be used to purchase goods and services at the post or base exchange, postal facility, and most
concessionaires on base.
A. EagleCash cards are issued at a finance office then linked with the
Marines bank account and enables them to load and unload funds. Funds may be loaded by
personal check, cash, or local pay. Additionally, a self-service card-processing device called the
EagleCash Kiosk may be deployed in the field for the purpose of loading, unloading, and
transferring funds to the EagleCash card. Before a cardholder uses a kiosk, he or she is required
to complete the FS Form 2887, Application Form for US Department of the Treasury Stored
Value Card Program. Completion of the FS 2887 gives the Treasury’s fiscal agent access to
move money from the cardholder’s financial institution to the EagleCash card. Bank information
(bank routing number, account number and type of account) is captured electronically or
manually and embedded in the computer chip, and a PIN is assigned at the chip level for use
with the kiosk, or at a Finance Office. The DO must upload the original FS 2887 to the SVC
portal and retain a copy of all enrollment forms completed.
B. Enrolling Members in the EagleCash Program
1. The Marine Online Enrollment process has the capability to

execute ‘Bulk’ batches or ‘Individual’ instances.
2. The completed and signed FS 2887 must be scanned and uploaded

to the Treasury's SVC portal.
10-6
February 2023
3. To access the SVC Portal, users must complete a Point of Contact

Change Request Form 417. The form must be submitted to the program manager at RFF-
KCIMail@usmc.mil.
100403. Accountability
A. On each business day, using the EagleCash laptop, accountable officers

will collect all new account transactions, create a compressed or "zipped" file, and upload the file
via the SVC portal. All funds associated with these transactions are part of the Disbursing
Officers accountability. At the end of month reporting, the DO is responsible for recording the
electronic Deposit Ticket or Debit Voucher, provided by the funding agent, and ensure
settlement. The copy of the Deposit Ticket or Debit Voucher must be included with the
appropriate financial documents for retention. The issues associated with accountability for cash
management of public funds are addressed in reference (2), Chapter 10.
B. Processing EagleCash Transactions is contained in reference (2), Chapter

11.
1. Point of sale and kiosk devices must be cleared out in order to

generate the batch file which is then transmitted to FRB.
2. Create the exchange transaction selection Service Card (SV).
3. When money is loaded onto the EagleCash card then a debit

voucher is created.
4. When money is removed from the EagleCash card a deposit ticket

is created.
1005 NAVY CASH
100501. Overview
A. All Marines embarking on a ship, regardless of the numbers of days

deployed, must receive a Navy Cash (NC) card either by bulk enrollment process or the self-
enrollment process. The bulk enrollment (Full Functionality) card looks similar to a typical debit
or check card that can interface with the ATMs located aboard ships as well as ashore. The self-
enrollment (Instant Issue) card will look like the current Instant Issue cards without the members
name embossed on them.
B. Types of cards
1. Full functionality. This is an open loop card that can be used not
only at the kiosk but also ashore like a normal debit card at ATMs, vendors, etc.
2. Instant issue. This is a closed loop card than can only be used
aboard ship at a kiosk or disbursing office.
10-7
February 2023
A. The accountable officer must issue the Navy Cash card to newly enrolled
account holders from the Bulk Enrollment process or the Self-Enrollment process.
B. Bulk Enrollment. Bulk enrollment is accomplished via Marine Online.

Permission to the module will require authorization which is granted by RFF-KCI Ops. Contact
RFF-KCI Ops at RFF-KCIMail@usmc.mil.
1. Completed by the disbursing agent for the deployment who is

uploading a roster of Marines via MOL.
2. The Marine Online Enrollment process has the capability to

execute ‘Bulk’ batches or ‘Individual’ instances.
3. The completed and signed FMS 2887 forms must be uploaded to

the Navy Cash website under the Forms option.
4. Refer to the Stored Value Card Enrollment User Guide for further
details.
C. Self-Enrollment:
1. Marines enroll on-line via www.navycash.com
100503. Activation
A. Once a card has been issued, it must be activated. Activation occurs on

ship by one of two methods.
1. Kiosk
2. Disbursing office via Navy Cash laptop
100504. Accountability
A. Navy Cash transactions, such as increasing amounts in either the chip or

strip accounts, with funds drawn either by personal check or cash, or giving cash for amounts
drawn off a loaded card, occur at the disbursing office. All funds associated with these
transactions are part of the Disbursing Officers accountability. At the end of month reporting, the
DO is responsible for recording the electronic Deposit Ticket or Debit Voucher, provided by
PNC, and ensure settlement. The copy of the Deposit Ticket or Debit Voucher must be included
with the appropriate financial documents for retention. The issues associated with accountability
for cash management of public funds are addressed in reference (2), Chapter 10.
B. Processing Navy Cash Transactions is contained in reference (2), Chapter

11.
10-8
February 2023
1. Create the exchange transaction selection Navy Cash (NC).
2. Forward the transaction to the main site for processing of the debit
voucher or deposit ticket at the card service provider’s end of the month.
3. PNC’s DIT report.
100505. Residual Value on Expired/Cancelled Cards
A. Prior to transferring from the ship or being separated from active duty, a
cardholder must transfer any remaining value to their home financial institution by using the
Cashless ATM or request a cash out from the DO paid in cash or by US Treasury check.
B. For other service, civilian, or contractor negative balances where the

individual was originally serviced by the Disbursing support team, a copy of the individual’s DD
Form 2887 and negative balance report entry, including indebtedness amount, will be forwarded
to the Department of the Treasury's designated financial agent who is authorized to initiate debit
and credit entries to the individual's financial institution.
10-9
December 2022
CHAPTER 11: ELECTRONIC COMMERCE AND DEPOSIT OF PUBLIC

FUNDS (ARCHIVED)
Hyperlinks are denoted by bold, italic, blue, and underlined font

All Refer to DODFMR Vol 5, Ch 11 Deletion Dec 2022
11-1
January 2019
CHAPTER 12: COMPUTERIZED ACCOUNTS PAYABLE SYSTEM FOR

WINDOWS (CAPS-W) (ARCHIVED)

All Incorporated into Chapter 9 Archived Jan 2019
12-1
May 2021
CHAPTER 13: FOREIGN DISBURSEMENT OPERATIONS

All Deleted most of the chapter due guidance Update May 2021
being prescribed in the FMR Vol 5
13-1
May 2021
Table of Contents
1301 GENERAL .................................................................................................................... 3

130101. Overview ............................................................................................................... 3
130102. Foreign Currency Reports ..................................................................................... 3
13-2
May 2021
CHAPTER 13
FOREIGN DISBURSEMENT OPERATIONS
1301 GENERAL
130101. Overview
A. References
B. Refer to the reference (1) for foreign currency processing requirements.
130102. Foreign Currency Reports
A. Consolidated Monthly Reports of DOs is for a monthly U.S. Treasury

Reporter. With the U.S. Marine Corps transitioning to a daily reporter, with all ALCs, the CIHO
figures are reported daily. With this, the requirement to submit a quarterly report is no longer
needed. RFF-KCI personnel must submit the final DD2657 of the Accountability Period to the
DFAS-Cleveland Departmental\U.S. Treasury Reporting Section.
13-3
April 2023
CHAPTER 14: LIMITED DEPOSITARY ACCOUNTS

All Entire rewrite of chapter 14 Revision Jan 2019
140203, 140204, Updates to SharePoint procedures Update May 2021
140402
1403 Revision of LDA maintenance requirements Revision Apr 2023
14-1
April 2023
Table of Contents
1401 GENERAL .................................................................................................................... 3

140101. Overview ............................................................................................................... 3
1402 ESTABLISHING AN LDA .......................................................................................... 3
140201. Solicitation............................................................................................................. 3
140202. Request .................................................................................................................. 4
140203. SharePoint File Creation ....................................................................................... 4
140204. Establishment ........................................................................................................ 6
1403 MAINTAINING THE LDA ......................................................................................... 6
140301. Maintenance .......................................................................................................... 6
140302. Responsibilities ..................................................................................................... 6
1404 CLOSING OR TRANSFERRING OF LDA ................................................................ 7
140401. Reconciliation and Notification............................................................................. 7
140402. SharePoint File Closure ......................................................................................... 7
14-2
April 2023
CHAPTER 14
LIMITED DEPOSITORY ACCOUNTS
1401 GENERAL
140101. Overview
A. This section of the manual is in reinforcement to the parent regulation and

all actions must be directed to and verified with the DODFMR Vol 5, Chap. 14. This document
does not supersede or replace the parent regulation.
B. References
1. Treasury Financial Manual (TFM), Vol. 1, Part 4, Chap. 8000
3. DDS Application User Guide
C. In situations where the Department of the Treasury’s (Treasury)

International Payment System (ITS.gov) will not support mission requirements, Disbursing
Officers (DOs) may maintain official Limited Depositary Accounts (LDA) for check or
electronic funds transfer (EFT) payments in foreign currency with banks designated as
"Depositaries of Public Moneys of the U.S." by the Department of the Treasury.
1402 ESTABLISHING AN LDA
140201. Solicitation
A. A DO or DDO confers with the local U.S. Embassy or Consulate for

assistance in determining which banks meet the criteria. When anticipating the need and
requirement of an LDA, the DO or DDO solicits all American owned and leading financial
institutions in the area. This is required in determining which institution is capable of offering the
most benefits to the U.S. Government. The contacted institutions must be competitive to all
banks and considerations must be taken that is most advantageous.
B. The required services of the financial institution providing the LDA

services must include:
1. Capability to honor payments to payees in outlying areas
2. Processing of checks, EFT’s and deposits\withdrawals
3. Provides daily, weekly and/or monthly bank statement
4. Acceptance of the Disbursing Office funding procedures
14-3
April 2023
C. When determining a need for an LDA and soliciting the Financial

Institutions to partner in an LDA, there are basic questions to consider during the selection
process.
1. What type of account is required? (Example: Local Currency

Account or U.S. Dollar Account)
2. Will the host nation and vendors accept direct EFT payments in
local currency? If not, why?
3. What types of accounts offered (Example: Checking or Savings)

by the Financial Institution?
4. What is the interest rate for accounts?
5. What are the banking options and capabilities? (Example:

Websites, EFT, withdrawal, checks and deposits)
6. Will the bank allow for withdrawal in U.S. Dollar and\or foreign
currency?
7. Is the bank American owned or partially owned, what percentage?

What is the name of the correspondent bank in the U.S., the account number, and a point of
contact (name, title and telephone number?
8. What bank fees are associated to transactions, bank transfers, EFT

payments, closing?
9. Are there items that can be negotiated? (Example: fees, armored

car, exchange rate, etc.)
10. What are the requirements to close the account i.e. time it will take
to close the account and the cost?
11. Upon closure of the account, will the bank provide a check made
out to the U.S. Treasury in American currency?
140202. Request
A. Refer to the Resources section of the RFF SharePoint’s LDA Portal for an
example letter for solicitation.
140203. SharePoint File Creation
A. To provide visibility, oversight, and assistance, the requesting office must

take the prescribed actions within the RFF SharePoint’s LDA Portal. Users are encouraged to
establish ‘alerts’ on this page so they are kept abreast of all actions being taken.
14-4
April 2023
1. Create a new file on the LDA Portal (under the Pending KCI
Action section).
(a) Set the status to "Pending".
(b) Select the proper Country
(c) Ensure a complete LDA request package is attached to the

file prior to submitting for review.
2. RFF-KCI (Kansas City) will review the package for completeness

and will set the status to "Reviewed".
(a) If there are any issues, the status will be marked as

"Rejected".
(b) Once the field corrects or provides the necessary

information, ensure any new/updated documentation is attached to the file and set the status to
"Resubmitted".
(c) RFF-KCI (Kansas City) will review again and there are no
further issues, will set the status to "Reviewed"; else, "Rejected".
3. Once the requesting office is notified an item has been marked as

"Reviewed", they are cleared to forward the request to DFAS.
(a) The requesting office will send the email request to

dfas.indianapolis-in.jjf.mbx.ess-disbursing@mail.mil and copy the designated staff from RFF-
KCI (Kansas City).
(b) Once the case has been forwarded to DFAS, change the
status to "Sent to DFAS".
5. When a response is received from DFAS:
(a) If approved, the status must be updated to "Approved" and

attach the approval documentation to the case. Also enter the date the request was approved.
(b) Once approved, follow the instructions in reference (3) to

establish LDA in DDS.
(c) If denied, the status must be updated to "Denied" and attach

the denial documentation to the case. Enter the date the request was denied.
NOTE: Once a request has been set to "Denied", no further action may be taken with that case
(i.e. rerouting for approval, reopening, etc.).
14-5
April 2023
140204. Establishment
A. Once the U.S. Treasury approves a request, establish the LDA in the name
of the assigned Disbursing Officer (DO) or a Deputy Disbursing Officer (DDO). Refer to the
Resources section of the RFF SharePoint’s LDA Portal for an example establishment letter.
Limit the authority to sign checks drawn on the LDA to the DO or DDOs. A DO who transacts
business in multiple foreign currencies must establish and maintain a separate LDA for each
currency.
B. After the LDA has been opened, change the status of the LDA file to
Opened and enter the date it was opened.
1403 MAINTAINING THE LDA
140301. Maintenance
A. LDA management is a reoccurring task for Disbursing Offices with

established and operational accounts. Proper management and oversight of the LDA is
imperative in protecting the integrity of the account. Failure to properly reconcile the account
may result in pecuniary liability and denial of relief if relief of liability is sought.
140302. Responsibilities
A. Fiscal. Accounts must be reconciled at a minimum of once per month for

each registered LDA. The frequency should match that of when the monthly statement is
produced.
1. The Disbursing Office will prepare and finalize a Statement of
LDA (SF 1149) in DDS to reflect recent account activity for each LDA balance against the
respective banking statement. The reconciliation takes place within DDS, refer to the DDS
Application User Guide, to complete this requirement. The SF1149 will be included within the
Business Day in which it is created.
2. All fees, credits, and adjustments must be recorded and accounted
for during the reconciliation and processing.
3. When the LDA is closed and a final SF1149 created, this form
must be uploaded to the respective account in the LDA Tracker within the RFF SharePoint.
Refer to section 140401.
B. Internal Controls. Must ensure the LDAs are properly created within DDS.
Once an LDA has been created, if transactions are not processed in the LDA but the account is
open, there may not be any items pulled into the monthly ICM review. As such, the account(s)
must be reviewed by the Internal Control section to ensure compliancy (being reconciled
accordingly) and ensure the account(s) are non-interest bearing and do not exceed the
requirement to maintain balances to meet the immediate, projected disbursement requirements.
14-6
April 2023
1404 CLOSING OR TRANSFERRING OF LDA
140401. Reconciliation and Notification
A. LDAs that are being closed or transferred must be reconciled prior to

having the authority to close the account. The LDA custodian will contact the financial
institution and request a current statement of the account in order to reconcile all LDA
transactions (disbursements, credits, fees, etc.) since the last regular statement prior to
reconciliation the LDA. Actions to take (list may not be all inclusive):
1. Ensure that all transactions have been reconciled and recorded as

prescribed by the references. Ensure to leave a sufficient balance for any checks/disbursements
not cleared.
2. Return any unused checks to the LDA bank.
3. Ensure a check made out to the U.S. Treasury in American

currency is provided, if a positive balance remains.
4. Prepare letter from the commander to the financial institution

advising the LDA will be closed and withdrawal of the balance. Refer to the Resources section
of the RFF SharePoint’s LDA Portal for an example closure letter.
5. Notify DFAS Indianapolis within 15 days of the account closure

via email at dfas.indianapolis-in.jjf.mbx.ess-disbursing@mail.mil.
6. Ensure the LDA has been properly reconciled within DDS as

prescribed with final supporting transactions and SF1149s.
140402. SharePoint File Closure
A. To provide visibility, oversight, and assistance as necessary, the requesting

office must take the prescribed actions within the RFF SharePoint’s LDA Portal.
1. Ensure copies of the closing endorsements provided to the

financial institution and DFAS are attached to the LDA file.
2. Once the LDA has been reconciled with the financial institution
and within DDS, and notice has been provided to DFAS, change the status of the active LDA file
to "Closed". Enter the date the LDA was closed.
NOTE: Once a request has been set to "Closed", no further action must be taken with that case
(i.e. rerouting for approval, reopening, etc.).
14-7
May 2021
CHAPTER 15: DISBURSING OFFICER ACCOUNTABILITY REPORTS
The previous version dated October 2020 is archived.

150802 Updated paragraph to refer to paragraph Update Oct 2020
180107
Various Removed reference to SF 1219 Update May 2021
1506 Deleted due to no longer requiring SF 1219 Deleted May 2021
1507, 1508 Deleted due to guidance prescribed in FMR Deleted May 2021
Vol 5
15-1
May 2021
Table of Contents
1501 GENERAL .................................................................................................................... 3

150101. Overview ............................................................................................................... 3
1502 POLICY ........................................................................................................................ 3
150201. Balancing of Accounts .......................................................................................... 3
150202. Deputies, Cashiers, and Disbursing Agents at Remote Locations ........................ 3
1503 DAILY AGENT ACCOUNTABILITY SUMMARY (DD2665) ................................ 3
1504 STATEMENT OF AGENT OFFICER’S ACCOUNT ................................................. 4
150401. Overview ............................................................................................................... 4
1505 DAILY STATEMENT OF ACCOUNTABILITY (DD2657) ..................................... 4
15-2
May 2021
CHAPTER 15
DISBURSING OFFICER ACCOUNTABILITY REPORTS
1501 GENERAL
150101. Overview
A. DOs maintain their daily accountability on the DoD (DD) Form 2657,
Daily Statement of Accountability. DOs report disbursement, collection, and CIHO transactions
on the DD 2657. Every DO must keep detailed records of all transactions. These records must
be available for examination by authorized representatives.
1502 POLICY
150201. Balancing of Accounts
A. References
B. DOs. DOs keep documents representing cash in their vault or safe and
account for them daily on the DD 2657. The DD 2657 represents the permanent written record of
the DOs daily balance of cash in their possession. When accounts are inspected, DOs must
present the DD 2657 to the inspectors for examination.
C. Deputies, Cashiers, and Disbursing Agents. Deputies, cashiers, and

disbursing agents perform most DO cash transactions. The DO or primary deputy balances all
deputies, cashiers, and agents daily, using the DD Form 2665, Daily Agent Accountability
Summary. The DD 2665 represents the report of their accountability to the DO and preparation
of this form is based on a physical count of all cash and negotiable instruments in their
possession.
150202. Deputies, Cashiers, and Disbursing Agents at Remote Locations
A. Deputies, cashiers, and disbursing agents who are geographically distant

from the DO (e.g., DO in Indiana and agent in Afghanistan) need not submit the DD 2665 to the
DO daily. They must continue to keep a daily record of transactions by preparing a DD 2665
daily and submitting it along with all supporting documentation (e.g., all collection and
disbursement vouchers and deposit tickets). Whenever a turn-in occurs, submit the DD Form
1081, Statement of Agent Officer’s Account, to the DO.
1503 DAILY AGENT ACCOUNTABILITY SUMMARY (DD2665)
A. References
15-3
May 2021
B. The DD 2665 is a stand-alone document that provides a complete picture

of a deputy’s, cashier’s, or disbursing agent's accountability transactions from day to day. Each
deputy, cashier, and disbursing agent prepares a DD 2665 for each day during which he/she
transacts business.
1. If there is no monetary balance for the business day the DD 2665

can be closed at the vault level.
2. If there is a monetary balance for the business day the clerk will
close out their DD 2665.
1504 STATEMENT OF AGENT OFFICER’S ACCOUNT
150401. Overview
A. Agent Officers (DOs, cashiers, and disbursing agents) prepare a DD 1081

as a summary of cash transactions, and a receipt for cash and vouchers on hand (between DOs
and their agent officers). This form is prepared when a DO is advancing funds to an agent and is
also used to summarize cash transactions for the period covered by the turn-in.
B. At the vault level never reject a DD 1081 from an internal site.
1505 DAILY STATEMENT OF ACCOUNTABILITY (DD2657)
A. The DD 2657 accounts for one day within the accounting period. The final
DD2657 for the Accountability Period has a summation of transactions for “Month to Date”
reference. Amounts on the DD 2657 are a summary of the total of disbursements and collections
made during the business day by the DO and all deputies, cashiers, and disbursing agents.
Section I of the DD 2657 reflects the total DO accountability to the Treasury at the end of each
business day.
15-4
January 2019
CHAPTER 16: QUARTERLY VERIFICATION OF CASH AND OTHER

ASSETS (ARCHIVED)

16-1
December 2022
CHAPTER 17: DEPLOYED OPERATIONS

170802 Update Navy appropriation Update Dec 2018
1702 Updated ethics training site Update Jul 2020
1707 Removed reference to SF 1219 Update May 2021
Agent
1702 Moved to the FPM Vol 4 Update Dec 2022
17-1
December 2022
Table of Contents
1701 SPECIAL PROCEDURES FOR DEPLOYED UNITS ................................................ 3

1702 PAYING AGENTS ....................................................................................................... 4
1703 DDS SET UP ................................................................................................................ 4
1704 REMOTE FILE TRANSFER ....................................................................................... 5
1705 MARINE EXPEDITIONARY UNIT ........................................................................... 5
1706 SUBMISSION OF BUSINESS IN CONTINGENCY LOCATIONS.......................... 5
1707 RETAINING CONTENGENCY OPERATION DOCUMENTS ................................ 5
17-2
December 2022
CHAPTER 17
DEPLOYED OPERATIONS
1701 SPECIAL PROCEDURES FOR DEPLOYED UNITS
A. General. Units afloat or operating in remote areas require special

procedures as mail service is irregular, and normal computer support is not available. The
following procedures will be established by the DO/FO upon notification from the commanding
officer that a unit is forming to be deployed for more than 30 days.
B. Activation of DSSN. In order for DFAS-CL to provide support, it is

mandatory that the servicing DO/FO of newly activated units immediately notify the Marine
Corps Pay Requirements Directorate and the HQMC/MI of such activation by memorandum or
message. The message must contain the following data:
1. Unit title and deployment mailing address.
2. DSSN.
3. Anticipated period the DSSN will be active.
4. RUCs of the unit.
5. Name and grade of deployed DO/FO.
6. Any other pertinent information.
7. Subsequent changes of this data will be immediately reported by

the servicing DO/FO (by naval message) to the Marine Corps Pay Requirements Directorate
(MCPRD) and the HQMC/MI as they occur.
C. Prior to Deployment
1. The Commanding Officer of a deploying unit or a task-organized

unit will coordinate with the DO/FO to determine the type of pay support required while
deployed. The type of pay support provided for a deploying unit generally determines to what
extent, if any, the policy addressed in the FPM Vol 1 applies. A deployed unit is considered to be
any unit or detachment of a major unit temporarily relocated from their permanent duty station.
2. When a deploying unit will be provided pay support through

payment of advance pay and allowances, the policy in the FPM Vol 1 is modified to the
following extent:
(a) Before deployment, the Commanding Officer may notify

the DO/FO of any pay-related event involving large dollar amounts that has been reported but
17-3
December 2022
has not posted or is not reflected on a member's current LES (e.g., assignment/termination of
quarters, basic allowance for quarters, forfeitures, etc.)
(b) The DO/FO will include this data when preparing the
advance of pay and allowances.
3. The policy established in the FPM Vol 1 does not apply when a
deployed unit will be provided pay support by a deployed Disbursing/ Finance officer. The
following procedures apply:
(a) On a specific date prior to deployment, the Commanding

Officer will submit the authenticated first copy of the diary to the deployed DO/FO, such date to
be determined in writing by the deployed DO/FO.
(b) The deployed DO/FO will make manual payments based on

current diary submissions and other substantiating information.
(c) The Commanding Officer will discontinue submitting the

diary to the DO/FO when advised in writing by the DO/FO.
(d) Pay support, per the FPM Vol 1, will be resumed when the
DO/FO notifies the Commanding Officer to cease submission of unit diaries.
4. When deployed units do not have a DO/FO, pay support will be

provided by the DO/FO at the permanent duty station by delivery of regularly scheduled payday
checks, the policy established in the FPM Vol 1will apply. While deployed, the commanding
officer may authorize a pay adjustment/special payment by message or NAVMC 11116.
5. Units participating in the Unit Deployment Program are subject to

the pay policy in the FPM Vol 1.
D. Deactivation of Unit. The servicing Disbursing Officer/Finance Officer

will inform the Marine Corps Pay Requirements Directorate (MCPRD) and HQMC/MI of the
deactivation by memorandum or naval message. The notification will include the unit title and
mailing address, DSSN, RUCs of the unit, and date of deactivation.
1702 PAYING AGENTS
A. Refer to the FPM Vol 4, Section 020502.
1703 DDS SET UP
A. Creating a child site within DDS can be accomplished based on mission

requirements and can be found in the DDS standard operating procedures. The DDS helpdesk
can be contacted for assistance on creating a child site.
17-4
December 2022
1704 REMOTE FILE TRANSFER
A. Remote File Transfers (RFTs) are sent to pass information from a remote
site to the parent site. These are normally conducted after a business day is completed. If a DD
1081 is completed an RFT must be sent. If no business is conducted a blank RFT should be sent
occasionally to ensure communication between remote and parent site. An export must be
completed at the end of each business day and place it on the Corp2.
1705 MARINE EXPEDITIONARY UNIT
A. DOs aboard Navy vessels balance their own cash using the DD 2657. The
deputies, cashiers, and disbursing agents must use DD 2665 to balance at least weekly,
immediately before and after each payday, the last day of each month, and any time the DO
suspects that an irregularity has occurred. When workload and staffing conditions allow, DOs
aboard Navy vessels should balance cash accounts for all deputies, cashiers, and disbursing
agents daily.
1706 SUBMISSION OF BUSINESS IN CONTINGENCY LOCATIONS
A. Subject to the approval of the parent DO, paying agents in remote

operational contingency locations may transmit electronically-scanned or facsimile copies of the
DD 1081 to the parent disbursing office. A paying agent is solely responsible to ensure that all
documentation is legible and that:
1. The scanned or facsimile copies were produced from original

documents and cannot be altered,
2. The copies are retained until the applicable retention period

expires, and
3. Access to the images is limited to authorized personnel.
B. In cases of agents transmitting documents electronically, the DO must

verify the electronic submissions are in fact from the paying agent. Further, the DO is
responsible to ensure that adequate internal controls are implemented to prevent the posting of
duplicate items when the operational contingency location is submitting the documents
electronically and then sending the originals. The DO must also provide for the confirmation and
acceptance of digitally signed documents, and return of the accepted DD 1081 to the agent.
1707 RETAINING CONTENGENCY OPERATION DOCUMENTS
A. Detachment with Relief. When a DO of a tactical unit or naval vessel is

relieved from disbursing duty, the incoming DO keeps the outgoing DO’s disbursing records for
90 days from the date of relief. After the 90-day period, the incoming DO packages the
disbursing records and sends them to the supporting DFAS site or alternate site designated by
DFAS for retention until the expiration of the required retention period. For deployed units, the
90-day period begins after the unit or vessel returns to homeport.
17-5
December 2022
B. Detachment without Relief. When a DO of a tactical unit or naval vessel is

relieved from disbursing duty due to deactivation of the disbursing office or when a vessel or
unit is decommissioned from service, the DO must package and send all disbursing office
records to the supporting DFAS site or alternate site designated site for retention.
C. Shipment of Retained Documents. To facilitate shipment of retained

records, DOs of tactical units and naval vessels file retained records in these categories:
1. Public vouchers other than payroll vouchers,
2. Payroll vouchers with supporting documents,
3. Collection vouchers and supporting documentation,
4. Checking accounts records, to include records of checks drawn.

These records include SF 1179, Month End Check Issue Summary, Financial Management
Service (FMS) Form 5206, Advice of Check Issue Discrepancy, with related correspondence,
and Optional Form (OF1017G), Journal Voucher, with related correspondence,
5. DD 2657,
6. SF 1149, Statement of Designated Depositary Account,
7. Instruments deposited,
8. SF 1184, Unavailable Check Cancellation,
9. Debit Vouchers,
10. Certificate of revaluation of foreign currency,
11. Quarterly reports on the status of suspense accounts, and
12. Other miscellaneous retained disbursing documents
17-6
December 2022
CHAPTER 18: FISCAL APPLICATIONS

180101 Clarified policy for exceptions Update Jul 2019
180101 Updated DDS CAC/Password policy Update Feb 2020
180107 Updated EDA to reflect CEDMS as well as Update Oct 2020
timeliness in uploading shells and
documentation
180108 Renamed paragraph and added SAM file Addition May 2021
details
180105 CORP2 access request procedures Update Aug 2021
Agent
180101 Added Application Administrator Update Dec 2022
requirement
180102 Clarified OTC details Update Dec 2022
18-1
December 2022
Table of Contents
1801 APPLICATIONS .......................................................................................................... 3

180101. DDS Application Access ....................................................................................... 3
180102. OTC Permissions ................................................................................................... 3
180103. ITS.GOV Permissions ........................................................................................... 4
180104. Collection Information Repository and Payment Information Repository ........... 4
180105. CORP2 Access ...................................................................................................... 5
180106. DDS-Database Reporting Initiative (DRI) ............................................................ 6
180107. Corporate Electronic Document Management System (CEDMS) ........................ 6
180108. Accounting Files.................................................................................................... 7
Figure 18-1 CEDMS Verification Log ........................................................................................... 8
18-2
December 2022
CHAPTER 18
FISCAL APPLICATIONS
1801 APPLICATIONS
180101. DDS Application Access
A. An Application Administrator must be appointed. Refer to the FPM Vol

4, Chapter 2, section 0206.
B. Separation of duties will be maintained within DDS and all users within
DDS will have matching DD577’s on file.
1. User ID’s will only be assigned to specific individual. Generic

names (e.g., MEU, OEF) will not be used except to identify the site ID.
2. Under no circumstances will the same individual who certifies a

voucher also make the payment for that voucher.
3. All Outside Agents, Collection Agents and Paying Agents will be

entered in DDS via the Voucher Control Technician process within DDS.
4. Personnel assigned as the Application Administrator will not be

assigned any other functions nor conduct any business within DDS.
5. Offices requiring an exception to this policy due to personnel

issues or operational requirements must submit a written request to the commander of the
operation/exercise in accordance with paragraph 010102.B.
6. Vault Holders must be assigned as deputies for the Disbursing

Officer. Certifiers within DDS must be assigned as Certifying Officers via DD577.
7. Deputies at Disbursing Offices can also be assigned as certifying

officers for MCTFS Diaries.
8. Vault Holders and Application Administrators can be assigned

both Office Manager and Accounting permissions within DDS.
9. All individuals in DDS must access DDS using CAC only. The
Marines utilizing DDS while deployed are authorized to utilize the CAC or Password option.
Refer to the DDS Administrative User Guide Site Setup for further detail.
180102. Over-the-counter Channel Application (OTCnet)
18-3
December 2022
B. OTCnet is a web-based application that offers federal agencies flexible

solutions to streamline management and reporting of payment transactions and deposits. OTCnet
provides an all-in-one platform to automate deposit and payment processes, simplifying the
classification of Treasury collections. It is required to be used for all deposit types. This
collection channel has direct reporting effects to the U.S. Treasury via the Collection Information
Repository (CIR). Every Disbursing/Finance office will have an LSA.
C. Access
1. An individual (e.g.: Fiscal OIC or Chief) who requires LSA access

must complete the OTCnet Channel Application User Access Form, selecting “LSA.” The
completed form will be sent to the RFF-KCI OTCnet liaison. The requestor will receive an email
with a notification that LSA access has been granted.
2. A Certifying Official DD577 must be completed before an

individual (Fiscal certifier) requesting “Deposit Approver” access submits the OTCnet Channel
Application User Access Form, with “Deposit Approver” selected. The requestor will submit
their Access form to the LSA within the DO/FO for access to be granted.
3. A Disbursing Agent DD577 must be completed before an

individual (Fiscal Clerk) requesting “Deposit Preparer” access submits the OTCnet Channel
Application User Access Form, with “Deposit Preparer” selected. The requestor will submit their
Access form to the LSA within the DO/FO for access to be granted.
D. Roles
1. Local Security Administrator. Cannot create or confirm deposit

tickets.
2. Fiscal Supervisor - Request Check Scan and Deposit Approver

accounts.
3. Fiscal Clerk - Request Check Scan and Deposit Preparer.
4. Systems Section Personnel - Request Check Capture Administrator

profile.
180103. ITS.GOV
A. References
1. TFM PART 4A, Section 30115.10e
2. DoDFMR Vol.5 Ch 13, Sectin 1.1.4.
B. Federal agencies use the International Treasury Services (ITS) web

application, ITS.gov, to issue payments to recipients in foreign countries. ITS can support
payments in either foreign currency or USD depending on the needs of the federal agency and
18-4
December 2022
supports both one-time and recurring payments, including vendor, benefit, payroll, or other
payment types.
C. Access
1. DO must designate an individual who will be appointed as the

Authorizing Officer (AO) for the office’s ALC. The purpose of the AO is to appoint users to
create/pay/release payment files to the Treasury. An AO must be a GS-5 or Staff Sergeant and
above and includes all officers (commissioned and warrant). Exceptions to the grade of an AO
will not be considered. The AO may not have a user role in ITS.gov that creates or verifies
payments but may be given Inquiry Only access.
2. The Disbursing Office (typically the Fiscal DDO) must email

ITSenrollment@fms.treas.gov with the completed request form(s) and must ensure separation of
duties is accurate for all ITS.gov accesses within the office.
D. Roles
1. Authorizing Officer (Disbursing Officer only)
2. Payer
3. Releaser
4. Payment Creator
5. Payment Inquiry
E. Separation of Duties. The DO is responsible for contacting the ITS.gov

helpdesk to obtain a listing of all users on a quarterly basis to audit for correct separation of
duties. Ensure only those users that still require access to ITS.gov are assigned and users are
assigned roles that they need.
180104. Collection Information Repository and Payment Information

Repository
A. Permissions for CIR/PIR must go through RFF KCI.
B. Point of Contact for Access
1. Phone (317) 200-3338
2. Email Christopher.vullo@usmc.mil
180105. CORP2 Access
A. Requests for Corp2 access must be made using DD Form 2875.
18-5
December 2022
B. Submit the completed form to the DDS Liaison at DFAS Indianapolis.

Refer to the DDS User Guide on the RFF SharePoint for the DDS Liaison’s contact information.
180106. DDS-Database Reporting Initiative (DRI)
A. DRI is the repository for all business submitted within DDS.
B. At each location two individuals should have access to the DRI website.
C. Point of contact to obtain access to DRI is the DDS Liaison. Refer to the
DDS User Guide on the RFF SharePoint.
180107. Corporate Electronic Document Management System (CEDMS)
A. CEDMS is the official document repository for the DoD as outlined in the
DODFMR Volume 5, Chapter 15. All offices are directed to establish procedures to ensure the
accurate and timely posting of DDS shells and attachments to CEDMS.
C. Access
1. First-time user. The requestor will be required to self-register at

https://wawf.eb.mil. Requestor will need to access the CEDMS User guide for the self-
registration steps.
2. Previous user. If the user previously held an active CEDMS

account, management of that account will be needed for first time use and when duty station
transfers are executed. Each Disbursing and Finance Office has an assigned DoDAAC and these
codes are required to be updated upon move from one duty station to another. This action will
require a “Modification” DD2875 submitted with an updated certificate for Cyber Awareness.
3. The requestor completes the applicable DD2875 (SAAR), ensuring

all signatures by requestor and supervisor are completed. The IT training in Block 10 of the
DD2875 must be within a year of the date the DD2875 is submitted.
4. The completed SAAR will be submitted to the unit SMO for

signature.
5. Once the SMO has returned the SAAR to the DO/FO and the
requestor has self-registered, the completed SAAR will be submitted to the RFF-KCI liaison.
6. The RFF-KCI POC will review the DD2875 for accuracy and
completion.
7. Once accepted, the GAM will digitally sign and upload the
DD2875 to CEDMS Security and authorize the user roles.
8. The user will receive an automated PIEE/CEDMS notification

email for the user role acceptance.
18-6
December 2022
9. The RFF-KCI POC will follow up with an email indicating that the
user can begin utilizing the CEDMS functions.
C. Timeliness. In all cases, the timeframe for these to be posted to CEDMS

will be from the DDS business day the transactions were recorded at the Main Site’s DD2657. If
there are communication issues, enterprise level issues with PIEE-CEDMS, etc., the office must
ensure this is officially recorded and retained onsite.
1. Garrison business will be completed and posted within 2 business

days.
2. Deployed business is authorized to be validated and posted within

10 days. Each Fiscal Section is directed to ensure this is completed timely and accurately, where
a complete electronic copy is retrievable from CEDMS.
D. Tracking. Offices will establish a written tracking log, as provided in

Figure 18-1, to ensure proper accountability and posting of all vouchers to CEDMS Offices may
create their own tracking log however they will capture the same elements as depicted in Figure
18-1. The DO/FO or designated representative will verify posting of documents to CEDMS and
initial the tracking log to certify that the documents have been verified and posted to CEDMS.
E. Retention. The tracking log is a part of the office’s financial retains and
will be maintained for 10 years.
F. Offices must also establish internal control procedures to validate the

records entered in CEDMS. Once the CEDMS records have been validated (i.e. successfully
posted, legible, and retrievable), hard copy retains may be destroyed.
180108. Accounting Files
A. Consolidated Master Edit Table (CMET). The CMET file is created and
updated on a daily basis by the CMET web team and posted to the DFAS Corp2 server
accordingly. The disbursing offices are required to upload this file into their DDS databases
daily. It is vital the CMET is monitored and loaded daily to aid in the reduction of accounting
mismatches.
B. Shared Accounting Module (SAM). The SAM file is scheduled for update
each Fiscal Year. The data contained within this file is at the Treasury Account Symbol (TAS)
and Business Event Type Code (BETC) level. The lines of accounting registered to the SAM are
the official elements and are not to be deviated. If there is a difference between the SAM and
CMET, the submitting Comptroller must be notified of the difference, and no Line of
Accounting (LOA) will be manually entered into the applications used within the Disbursing
Offices.
18-7
December 2022
Figure 18-1 CEDMS Verification Log
A production copy of the verification log may be obtained from the RFF SharePoint18-1.
18-8
October 2020
CHAPTER 19: UNMATCHED TRANSACTIONS

1906 Added a note about negative amounts Update Feb 2020
1905 Updated verbiage to reflect DCAS Update May 2020
Various Updated EDA to reflect CEDMS Update Oct 2020
19-1
October 2020
Table of Contents
1901 UNMATCHED TRANSACTIONS GENERAL .......................................................... 3

1902 RFF-KCI RESPONSIBILITY ...................................................................................... 3
1903 DO/FO RESPONSIBILITIES ...................................................................................... 3
1904 UNMATCHED TRANSACTION ERROR CODES ................................................... 4
1905 RESEARCHING UNMATCHED TRANSACTIONS................................................. 4
1906 UNMATCHED TRANSACTION CORRECTIVE ACTION ..................................... 5
Figure 19-1 Standard Form 1081 .................................................................................................... 7
19-2
October 2020
CHAPTER 19
UNMATCHED TRANSACTIONS
1901 UNMATCHED TRANSACTIONS GENERAL
A. An Unmatched Transactions are payments or collections processed by the

DO/FO, charged against the accounting system and are:
1. Not properly matched to an existing LOA.
2. Matched to a deactivated LOA.
3. A combination of 1 and 2.
B. When a transaction is charged against an invalid/incorrect LOA an

Unmatched Transaction (UMT) is generated. All UMTs must be researched and corrective action
taken to ensure better accuracy in the reporting of payments within DDS, the accounting system,
and the US Treasury are met.
1902 RFF-KCI RESPONSIBILITY
A. RFF-KCI will provide a weekly report, to the DO/FO, of all UMTs

generated from payments processed by their office. The report will be posted to the RFF-KCI
website, within each individual DSSN site, under the "Problem Disbursement" tab. The report
will be available on the second workday of each week and will list all newly identified UMDs in
addition to previously identified and unresolved UMDs.
B. The report will be itemized by the paying DSSN that will be responsible
for taking all corrective action.
1903 DO/FO RESPONSIBILITIES
A. DO/FOs will take all corrective action by the 5th workday after the report
is posted to the RFF-KCI website. Research, annotations, and corrective action are required for
every UMT identified.
1. DO/FOs will complete the below fields of the UMT report:
(a) Root Cause: The reason the UMT was generated.
(b) Corrective Action: SF1081 Completed with the Voucher

Number listed/Reactivation Requested.
(c) Remarks (optional): Any amplifying information regarding

the UMT; not required although can be used as needed.
19-3
October 2020
B. The report will be saved and renamed "UMT Response" to include the
date (i.e. UMT Response yyyymmdd). DO NOT save the response over the original report.
C. All identified S2A errors will be recorded on the appropriate "Re-

obligation" request spreadsheet located on the RFF-KCI website. These UMT errors occur when
a payment is made on a suspended or retired obligation.
D. The Internal Controls section will include Unmatched Transaction

Corrections in their monthly workload.
A. When corrections are necessary, an SF1080 or SF1081 will need to be

processed.
1. SF1080. Will be signed by the appointed certifying officer that
certified the voucher in DDS on the "authorized administrative or certifying officer" line.
2. SF1081. Will be signed by the appointed certifying officer that

certified the voucher in DDS on the "authorized administrative or certifying officer" line.
1904 UNMATCHED TRANSACTION ERROR CODES
A. There are many reasons a UMD is created. The two most common errors
that will appear on the report are:
1. S01: No record can be found on the active file.
(a) SDN has been formatted in error.
(b) SDN has not been created by order writing authority.
(c) SDN has been de-obligated.
2. S11: Line of Accounting data is incorrect as compared to the active

file.
B. For all other non-common codes, consult the UMT error tables which can
be found under the respective DSSN "Problem Disbursements Folder" on the RFF-KCI website.
Contact RFF-KCI for additional assistance with uncommon errors.
1905 RESEARCHING UNMATCHED TRANSACTIONS
A. The DO/FO will utilize MCTFS, DCAS, the accounting system, DTMS,
and CEDMS (if applicable) to research and correct each UMT.
1. Accounting system: Print the DNR screen which identifies the

incorrect/invalid LOA/SDN used. Also, print the Active File screen which identifies the
LOA/SDN the payment should have been charged to.
19-4
October 2020
2. CEDMS/DTMS: Pull the voucher of the corresponding UMT.

Verify the SDN in the accounting system, the DNR, and the Active File.
3. DCAS: Post Payment adjustments should be made within DCAS,

as this is the approved reconciliation point for the reporting to the U.S. Treasury. This action still
requires an SF1080/SF1081 to be processed within DDS using the exact same LOA for both the
credit and debit side.
1906 UNMATCHED TRANSACTION CORRECTIVE ACTION
A. All UMTs will be corrected by processing a Standard Form (SF) 1081 in

DDS to credit/debit the SDN/LOA or by logging the UMT onto the appropriate "Re-Obligation"
spreadsheet located on the RFF-KCI website.
1. Re-obligations: There are three primary unmatched transaction

types that require a re-obligation request.
(a) A transaction is charged to an obligation that is retired or

supped within the accounting system. These unmatched transactions can be corrected by logging
them onto the "Re-Obligation" spreadsheet.
(b) A transaction is charged to appropriation that does not exist

within the accounting system. If the correct appropriation is known (e.g. keystroke error), resolve
the unmatched transaction utilizing an SF1081. If unknown, log the transaction onto the "Re-
Obligation" spreadsheet requesting comptroller action to identify the appropriate obligation.
2. SF1081: Process SF1081 in DDS. If the DNR screen reflects a

negative amount, the UMT LOA will be annotated as a debit on the SF1081. If it is a positive
amount, the UMT LOA will be annotated as a credit on the SF1081. The correct LOA will be
annotated on the opposite side as the UMT LOA. See Figure 19-1.
NOTE: A negative (-) amount is not authorized when processing an SF1080\SF1081.

B. After a UMT correction has been made via SF1081, the corresponding
original voucher documentation will be updated as follows:
1. Travel: If an SF1081 was required to satisfy the unmatched

transaction, upload a copy of the completed SF1081 to the original voucher documentation
within DTMS. If a re-activation request was submitted and completed by the responsible
comptroller office (via the "Re-Obligation" spreadsheet), no further action is required.
2. Fiscal: Ensure that the processed SF1081 is successfully uploaded

into CEDMS. If a re-activation request was submitted and completed by the responsible
comptroller office (via the "Re-Obligation" spreadsheet), no further action is required. Once the
CEDMS records have been validated (i.e. successfully posted, legible, and retrievable), hard
copy retains may be destroyed.
19-5
October 2020
3. IC: Ensure an appropriate sample size is taken for all UMT

corrective actions and ensure these actions were completed within a timely and proficient
manner.
19-6
October 2020
Figure 19-1 Standard Form 1081
19-7
January 2019
CHAPTER 20: PRE-VALIDATION

20-1
January 2019
Table of Contents
2001 PRE-VALIDATION GENERAL ................................................................................. 3

2002 DO/FO RESPONSIBILITIES ...................................................................................... 3
2003 PRE-VALIDATION FAILURE FINDINGS ............................................................... 3
20-2
January 2019
CHAPTER 20
PRE-VALIDATION
2001 PRE-VALIDATION GENERAL
A. Pre-validation is defined as a procedure that requires a proposed

transaction to be identified and matched to its applicable proper supporting obligation that has
been recorded in the official accounting system and that the line(s) of accounting cited on the
transaction match the data recorded in the accounting system.
B. Pre-validation must occur prior to the certification of the disbursement or

collection.
C. This chapter does not apply to DTS transactions as pre-validation is

automated and built into the program.
2002 DO/FO RESPONSIBILITIES
A. DO/FOs will review the accounting system to ensure that the obligation
record for each transaction request exists and is active.
B. A screenshot of the active record in the accounting system will be attached

as the supporting documentation for all obligated transactions.
C. Log all pre-validation failure findings on the respective DSSN spreadsheet

found on the RFF-KCI website (see para. 2003) for Comptroller action.
2003 PRE-VALIDATION FAILURE FINDINGS
A. All transaction requests that are found to not have a valid, active, and
funded obligation will be logged on the appropriate DSSN spreadsheet on the RFF-KCI website.
1. The spreadsheet can be found under the "Prevalidation/Obligation

Requests" link on the RFF-KCI website homepage.
B. The logged request is the official means of requesting Comptroller action

to be taken on cited appropriation that does not meet pre-validation standards.
C. The working timeline for the given transaction is suspended on the date
that the finding is logged on the respective spreadsheet and resumes the day after Comptroller
action has been logged on the same spreadsheet.
20-3
January 2019
CHAPTER 21: FINANCE OFFICE REPORTING TO ASSIGNED

REGIONAL DISBURSING OFFICE

21-1
January 2019
Table of Contents
2101 ORGANIZATION ........................................................................................................ 3

210101. General .................................................................................................................. 3
21-2
January 2019
CHAPTER 21
FINANCE OFFICE REPORTING TO ASSIGNED REGIONAL DISBURSING OFFICE
2101 ORGANIZATION
210101. General
A. Introduction. The U.S. Marine Corps Finance Offices report all business
to their assigned Regional Disbursing Office. The U.S. Marine Corps Finance Offices will record
and report all local business through DDS via their site and be in compliance with timeframes,
submission times and dates as prescribed by the servicing Regional Disbursing Office.
B. Concept of Operations. The U.S. Marine Corps Finance Offices will

begin reporting to their current assigned Regional Disbursing Office on October 1, 2018. All
transactions must be recorded and reported by the Finance Officer and transmitted, via
DD1081\DD2665, daily to the servicing Disbursing Office. The exception to the daily reporting
will be when the Finance Office has no business to conduct. The Finance Office assignment is
listed below in the table.
C. Finance Office Assignment
Finance Office Location Assigned Disbursing Office
MCRD San Diego Regional Disbursing Office-West
MCB Quantico Regional Disbursing Office-East
MCRD Parris Island Regional Disbursing Office-East
MCB Hawaii Regional Disbursing Office-Pacific
D. The Regional Disbursing Offices will not have production users within an
assigned DDS Finance Office Site. The Finance Officer will have control of his\her own DDS
Site. There may be an exception to this for the Application Administrator from the servicing
Disbursing Office.
E. The business model, plan and practice will be that of;
1. All disbursements and collections will be created by the Finance

Offices within their Internal Child Sites hosted by the Disbursing Office DDS database.
(a) The Finance Offices will load their Travel Files to their
Internal Child Site.
(b) The Finance Offices will process all collections within their
Internal Child Site.
21-3
January 2019
(c) If there is a requirement for U.S. Treasury Check, the

Finance Office will need to coordinate with their servicing Disbursing Office, if not supplied
with a bulk stock.
(d) ACH files will be created by the Finance Offices and

transmitted to the Disbursing Office for upload into ITS.gov.
(e) All SF1080s\SF1081s will be processed by the Finance

Offices within their Internal Child Site.
(f) The Finance Offices will submit DD1081s\DD2665s each

day business is conducted.
(g) All supporting documents will be supplied by the Finance

Office.
(1) If the supporting documents do not align with

submitted DD1081, the DD1081 will not be deleted. The Disbursing Office will contact the
Finance Office notifying of the discrepancies.
(h) File transmission will be conducted via the Corp2 Server;
(a) Corp2\DDS\#### (Servicing DSSN)\Finance Office

Folder\YYYYMMDDA
21-4
Volume 3 – Fiscal Policies Appendix AA
April 2023
APPENDIX AA: HYPERLINKS

All Initial release Release May 2019
A-1
April 2023
AA-01 PURPOSE
The purpose of this appendix is to provide the hyperlink for users who are using
Adobe Reader. Adobe Reader does not allow access to links external to the document. When a
user needs to access a link listed in the manual, copy and select the hyperlinked item, and then
search for it. Also, make note of the actual page number the link was on, not the chapter page
number. The search should bring you to this section and to the correct link. Copy and paste the
link into the browser of your choice to access the external link.
AA-0101. Hyperlinks
archived (pg) 2
https://www.manpower.usmc.mil/webcenter/portal/Finance/pages_manual
s
RFF SharePoint1-2 (pg) 4
https://usmc.sharepoint-mil.us/sites/DCPR_RFF/Lists/ExceptionWaiver
Letters1/AllItems.aspx
RFF-KCI SharePoint (pg) 5
https://usmc.sharepoint-
mil.us/sites/DCPR_RFF/CUEC/Forms/AllItems.aspx?id=%2Fsites%2FDCPR%5FRFF%2FCUE
C%2FDaily%20Fiscal%20Reconciliation%20Checklist%20and%20Required%20Reports&viewi
d=3faecf1b%2D9603%2D40ff%2Dbf6e%2Da02374cea861
RFF-KCI SharePoint (pg) 5
mil.us/sites/DCPR_RFF/CUEC/Forms/AllItems.aspx?id=%2Fsites%2FDCPR%5FRFF%2FCUE
C%2FDaily%20Fiscal%20Reconciliation%20Checklist%20and%20Required%20Reports&viewi
d=3faecf1b%2D9603%2D40ff%2Dbf6e%2Da02374cea861
mil.us/:b:/s/DCPR_RFF/EctbRbdGTwlPpDFVdxokoUkBY6Ov2xBxy7JVv4MTc-F2-
Q?e=wCZg5F
mil.us/:b:/s/DCPR_RFF/ERpqHkPoZS5OnSr_AtvfNDIBt8uUj9qbvrpHArbEkKNTBA?e=tbhd5
r
archived (pg) 12
A-2
April 2023
s
DDS Application User Guide (pg) 14
mil.us/sites/DCPR_RFF/Desktops/Forms/AllItems.aspx?id=%2Fsites%2FDCPR%5FRFF%2FD
esktops%2FApplication%20User%20Guides&viewid=90cabc78%2D8f5c%2D4c94%2D9a30%
2D8fd16e363b74
archived (pg) 16
s
archived (pg) 20
s
Central Accounting Reporting System (pg) 22
https://cars.for.fiscal.treasury.gov/
ITS.gov (pg) 23
https://its.gov/
RFF-KCIMail@usmc.mil (pg) 23
mailto:RFF-KCIMail@usmc.mil
ITSEnrollment@fiscal.treasury.gov (pg) 24
mailto:ITSEnrollment@fiscal.treasury.gov
NTDO ITS Appointments (pg) 24
https://usmc.sharepoint-mil.us/sites/DCPR_RFF/NTDO ITS
Appointments/Forms/AllItems.aspx
itsenrollment@fiscal.treasury.gov (pg) 24
mailto:itsenrollment@fiscal.treasury.gov
NTDO ITS Appointments (pg) 24
https://usmc.sharepoint-mil.us/sites/DCPR_RFF/NTDO ITS
Appointments/Forms/AllItems.aspx
A-3
April 2023
U.S. Treasury Fiscal Services (pg) 25
https://isim.fiscal.treasury.gov/selfenroll/register
Fiscal Service Self-Enrollment (pg) 25
CIR (pg) 25
https://www.cir.fiscal.treasury.gov/
DCAS (pg) 26
https://dcasw.csd.disa.mil/dcasweb/warning.action
AMPS (pg) 26
https://amps.dla.mil/
OTCnet (pg) 26
https://fiscal.treasury.gov/otcnet/getting-started-overview.html
PIR (pg) 27
https://pir.fiscal.treasury.gov/pir-web/
https://isim.fiscal.treasury.gov/selfenroll/register (pg) 27
2D8fd16e363b74
2D8fd16e363b74
A-4
April 2023
2D8fd16e363b74
mil.us/:b:/s/DCPR_RFF/Eck1Ps3BOXtEv4iLKrp3Af8BNsbkE42C14HQztf75WK9Bg?e=1qvhJ
u
mil.us/:b:/s/DCPR_RFF/Edul9IgFVsJOigBraIRqkdMBT3NoOOgaOm-
18hqxebAkXw?e=nNdd3v
mil.us/:b:/s/DCPR_RFF/EY6sw8SJuNRKpPdhKxeJVSwBIHsO_eAMa8vgVj3texcTng?e=btgh
mI
mil.us/:b:/s/DCPR_RFF/EenAeaHT1wtCi70UErLocuAB9jjjwndzAoegAbHKNIdXbg?e=o6xEH
M
archived (pg) 35
s
archived (pg) 49
s
archived (pg) 54
s
DODFMR Vol 5 (pg) 56
https://comptroller.defense.gov/Portals/45/documents/fmr/Volume_05.pdf
A-5
April 2023
DODFMR Vol. 7A (pg) 56
http://comptroller.defense.gov/Portals/45/documents/fmr/Volume_07a.pdf
DODFMR Vol 16 (pg) 56
MCO 4400.150 (pg) 56
http://www.marines.mil/Portals/59/Publications/MCO 4400.150.pdf
MCO 4400.201-V13 (pg) 56
http://www.marines.mil/Portals/59/Publications/MCO 4400.201 Volume

13 v2.pdf?ver=2018-07-26-152003-973
MARADMIN 208-01 (pg) 56
https://usmc.sharepoint-mil.us/sites/DCPR_RFF/Policy Reference
Material/Forms/AllItems.aspx?id=%2Fsites%2FDCPR_RFF%2FPolicy%20Reference%20Mater
ial%2FVol%203
FPM Vol 1 - Pay (pg) 56
s
DDS User Guide (pg) 60
https://tsosp.usmc.mil/sites/rffkci/systems/Application User
Guides/Forms/AllItems.aspx
Deposit Fund Tracker (pg) 61
https://usmc.sharepoint-mil.us/sites/DCPR_RFF/Lists/Deposit Fund
Tracker/Status.aspx
mil.us/:b:/s/DCPR_RFF/EeGmXpHyytZJjhUGmsVLBtYBm69ZZjwh3OR8Jp7mt_HeSQ?e=xY
B3iJ
A-6
April 2023
2D8fd16e363b74
DDS Application User Guide

(pg) 64
2D8fd16e363b74
DD Form 2366-1: Montgomery GI Bill Act of 1984 (MGIB), Increased

Benefit Contribution Program (pg) 65
https://www.esd.whs.mil/Portals/54/Documents/DD/forms/dd/dd2366-
1.pdf
2D8fd16e363b74
OMB-MCPRT-GEAR@usmc.mil (pg) 68
mailto:OMB-MCPRT-GEAR@usmc.mil
cin-ssdp-mpad@dfas.mil (pg) 71
mailto:cin-ssdp-mpad@dfas.mil
ccl-sdp@dfas.mil (pg) 71
mailto:ccl-sdp@dfas.mil
United States Coast Guard Pay and Personnel Center (pg) 71
http://www.dcms.uscg.mil/Our-Organization/Assistant-Commandant-for-
Human-Resources-CG-1/Pay-and-Personnel-Center-PPC/
PPC-DG-FAR@uscg.mil (pg) 71
mailto:PPC-DG-FAR@uscg.mil
dfas.cleveland-oh.jfl.mbx.sdp-cle@mail.mil (pg) 71
mailto:dfas.cleveland-oh.jfl.mbx.sdp-cle@mail.mil
A-7
April 2023
archived (pg) 76
s
Treasury Financial Manual (TFM), Vol. 1, Part 4A, Chap. 2000 (pg) 79
https://tfm.fiscal.treasury.gov/v1/p4/ac200.html
Treasury Financial Manual (TFM), Vol. 1, Part 4A, Chap. 3000 (pg) 79
Treasury Financial Manual (TFM) Vol. 1, Part 4A, Chap. 4000 (pg) 79
Federal Acquisition Regulations (FAR) (pg) 79
https://www.acquisition.gov/browse/index/far
Defense Federal Acquisitions Regulation (DFAR) (pg) 79
https://www.acq.osd.mil/DPAP/dars/dfarspgi/current/index.html
DODFMR Vol. 1 Ch. 9 (pg) 79
DODFMR Vol. 5 Ch. 1, 9, 12 (pg) 79
2D8fd16e363b74
https://www.fms.treas.gov/ntdo/index.jsp (pg) 82
https://www.fms.treas.gov/ntdo/index.jsp
CAPS-W User Manual (pg) 82
https://usmc.sharepoint-mil.us/sites/DCPR_RFF/Application User
A-8
April 2023
Material/Forms/AllItems.aspx?id=%2Fsites%2FDCPR%5FRFF%2FPolicy%20Reference%20M
aterial%2FVol%203%2FChecklists
ial%2FVol%203
workbook (pg) 85
https://usmc.sharepoint-mil.us/:x:/r/sites/DCPR_RFF/Policy Reference
Material/Vol 3/FedACH
20211007.xlsx?d=w5f13e647c8774b1bb554def1c72a0643&csf=1&web=1&e=8LcerX
United States Coast Guard Pay and Personnel Center (pg) 92
https://www.dcms.uscg.mil/Our-Organization/Assistant-Commandant-for-
Human-Resources-CG-1/Pay-and-Personnel-Center-PPC
PPC-DG-FAR@uscg.mil (pg) 92
mailto:PPC-DG-FAR@uscg.mil
dfas.cleveland-oh.jfl.mbx.usmc-account-maintenance@mail.mil (pg) 94
mailto:dfas.cleveland-oh.jfl.mbx.usmc-account-maintenance@mail.mil
SecNavInst 5305.6 (pg) 94
https://www.secnav.navy.mil/doni/Directives/05000 General Management

Security and Safety Services/05-300 Manpower Personnel Support/5305.6.pdf
DoDFMR, Vol. 10, par 120213 (pg) 94
ITS.gov User Guide (pg) 97
A-9
April 2023
2D8fd16e363b74
DoDFMR Vol. 10, Ch. 7 (pg) 98
https://comptroller.defense.gov/Portals/45/documents/fmr/current/10/10_0
7.pdf
FAR Part 52.232.25 (pg) 98
https://www.acquisition.gov/far/52.232-25
Subpart 32.9 (pg) 99
https://www.acquisition.gov/far/subpart-32.9
5 CFR 1315.10 (pg) 99
https://www.ecfr.gov/current/title-5/chapter-III/subchapter-B/part-
1315/section-1315.10
Prompt Payment: Interest Calculator (treasury.gov) (pg) 99
https://www.fiscal.treasury.gov/prompt-payment/interest.html
http://www.fms.treas.gov/prompt/index.html (pg) 99
http://www.fms.treas.gov/prompt/index.html
https://usmc.sharepoint-mil.us/:f:/r/sites/DCPR_RFF/Policy Reference
Material/Vol 3?csf=1&web=1&e=AIGizs
https://usmc.sharepoint-mil.us/:f:/r/sites/DCPR_RFF/Policy Reference
Material/Vol 3?csf=1&web=1&e=AIGizs
A-10
April 2023
archived (pg) 110
s
Department of Treasury, TFM, Vol I, Part 4, Chap. 9000 (pg) 112
https://tfm.fiscal.treasury.gov/v1/p4/c900.pdf
DODFMR Vol. 5 (pg) 112
SVC portal (pg) 113
https://www.svcportal.fms.treas.gov/
RFF SharePoint Portal (pg) 113
https://usmc.sharepoint-mil.us/sites/DCPR_RFF/Lists/Stored Value
Card/AllItems.aspx
www.navycash.com (pg) 117
http://www.navycash.com/
archived (pg) 119
s
archived (pg) 120
A-11
April 2023
s
archived (pg) 121
s
archived (pg) 124
s
Treasury Financial Manual (TFM), Vol. 1, Part 4, Chap. 8000 (pg) 126
https://tfm.fiscal.treasury.gov/v1/p4/c800.pdf
DODFMR Vol. 5 Ch. 14 (pg) 126
2D8fd16e363b74
LDA Portal (pg) 127
https://usmc.sharepoint-mil.us/sites/DCPR_RFF/Lists/LDA
Tracker/AllItems.aspx
LDA Portal (pg) 127
dfas.indianapolis-in.jjf.mbx.ess-disbursing@mail.mil (pg) 128
mailto:dfas.indianapolis-in.jjf.mbx.ess-disbursing@mail.mil
LDA Portal (pg) 129
LDA Portal (pg) 130
A-12
April 2023
dfas.indianapolis-in.jjf.mbx.ess-disbursing@mail.mil (pg) 130
mailto:dfas.indianapolis-in.jjf.mbx.ess-disbursing@mail.mil
LDA Portal (pg) 130
archived (pg) 131
s
archived (pg) 135
s
archived (pg) 136
s
archived (pg) 142
s
ITS.gov (pg) 145
https://www.its.gov/
ITSenrollment@fms.treas.gov (pg) 146
mailto:ITSenrollment@fms.treas.gov
A-13
April 2023
https://wawf.eb.mil (pg) 147
https://wawf.eb.mil/
ial%2FVol%203
archived (pg) 150
s
archived (pg) 157
s
archived (pg) 160
s
A-14

Vol 3 (Disbursing Fiscal) 20230419

Uploaded by

Document Information

Copyright

Available Formats

Share this document

Share or Embed Document

Sharing Options

Did you find this document useful?

Is this content inappropriate?

Copyright:

Available Formats

Vol 3 (Disbursing Fiscal) 20230419

Uploaded by

Copyright:

Available Formats

DEPARTMENT OF THE NAVY

HEADQUARTERS UNITED STATES MARINE CORPS

Finance Policy Manual

Volume 3: “Fiscal Policies”

CHAPTER 1: ORGANIZATIONS, RESPONSIBILITIES, AND POLICIES

SUMMARY OF MAJOR CHANGES

All changes are denoted by blue font.

Unless otherwise noted, chapters referenced are contained in this volume.

Hyperlinks are denoted by bold, italic, blue, and underlined font.

The previous version dated January 2023 is archived.

PARAGRAPH EXPLANATION OF UPDATE PURPOSE DATE

0101 GENERAL .................................................................................................................... 3

ORGANIZATIONS AND RESPONSIBILITIES AND POLICIES

A. The Finance Policy Manual Volume 3 – Fiscal Policies (FPM Vol 3)

010102. Requests for Deviation or Exception

B. Exceptions for separation of duties between roles such as preparer,

0102 ACCOUNTABILITY AND RESPONSIBILITY

010201. Accountable Officials

1. DODFMR Vol. 5, Ch. 1

2. DODFMR Vol. 5, Ch. 2

A. Accountable officials must be knowledgeable of and adhere to applicable

B. Contractors and contractor-support personnel may not be appointed as

010202. Internal Management Controls

1. DODFMR Vol. 5, Ch. 1

B. Proper internal controls must be established and followed, regardless of

C. The Fiscal Daily Checklist, Figure 1-3, is required to be completed and

D. The Regional Disbursing Offices are also required and responsible to

0103 DEPLOYABLE DISBURSING SYSTEM (DDS)

010301. Required use

1. DODFMR Vol. 5, Ch. 15

C. To summarize the beginning of reference (1), all Deputy Disbursing

010302. Voucher Assignments

A. DDS vouchers must be numbered consecutively by ‘Voucher Series’. The

1. CA1 - Vendor Pay

3. FMS - Foreign Military Sales

4. MP1 - Reserve Component Payrolls

5. MP2 - Active Duty and Reserve Component Payrolls

6. MP3 - Active duty not on DJMS

7. MP4 - Active Duty on MilPay

8. MSC - Miscellaneous Vouchers

9. NCD - No Check drawn

10. ST1 - Civilian Pay

11. TLA - Temporary Lodging Allowance

12. TV1 - Travel Settlements

13. TV2 - Travel Advances

14. TV3 - Travel Settlement PCS

15. TV4 - Travel Advance PCS

A. The daily, required exports are vital for several reasons.

1. This export is vital to rebuild sites in the event of catastrophic

C. The export must be saved to an authorized removable media or secured

A. All users (Disbursing Officer (DO), Deputy Disbursing Officers (DDO),

010305. Voucher Control Technician (VCT)

A. Any business that is to be reported by an individual that is not a DDO or

Figure 1-1 Voucher Assignments by DSSN

CV MP1 MP2 CA1 ST1 TV1 TV2 MP3

95,999 50,002 45,999 95,999 99,999 79,999 95,999 45,999

97,999 49,999 47,999 97,999 99,999 89,999 97,999 47,999

97,999 49,999 47,999 97,999 99,999 89,999 97,999 47,999

MP4 TLA MSC TV3 TV4 NCD FMS

35,999 9,996 95,999 30,999 45,999 75,999 19,999

5159 831000 845999

37,999 9,999 97,999 47,999 47,999 77,999 19,999

37,999 9,999 97,999 47,999 47,999 77,999 19,999

Figure 1-2 DDS Export Log