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DISBO MOD 1 lesson 3:Disbursements - Coggle Diagram
DISBO MOD 1 lesson 3:Disbursements
Definition of a Disbursement
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payment
transfer of funds from one appropriation or fund to another
must be supported by one of several types of formal disbursement vouchers
Off Ship Bill Pay (OSBP) 10101.2
Effective October 1, 2015 payment for all port services will be forwarded to a shore activity (ie: FLC) for payment
Country code must be documented on voucher IAW Navy Comptroller requirements
Bills expressed in foreign currency or language must have English equivalent/translation
Processing Disbursement Vouchers
Certification-DISBOs ensure
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Payments are proper
Vouchers contain complete/accurate data
Signatures are authentic
DD Form 577 is maintained for each certifying officer’s signature
Cash Payments
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ID of Payees
Picture ID or Armed Forces Identification Card for whoever makes payment
Payee’s signature required on voucher
Cashier making payment should initial voucher
Check Payments
Check made payable to payee identified
Check number entered on voucher
Payee signs check issue log
Disbursement Vouchers
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DISBOs authority to make payments of government obligations
Signatures must be in permanent non-erasable ink
Most common
SF-1034: Public Voucher for Purchases/Services other than Personal
SF-1164: Claim for Reimbursement of Expenditures on Official Business
DD 1351-2 Travel Voucher
Essential Data
Voucher Heading and Date, which includes the “Paid By” Block
Accounting Classification- Appropriation/Fund to be charged and applicable country code
Amount
Payment Method, EFT, Check, Cash
Payee
Disbursement Voucher Log (DD 2659)
Used to record all disbursement vouchers
Numbered consecutively (001-999) beginning each fiscal year
Balanced and closed daily
Disbursement Voucher Distribution 090415
Original - Financial returns (DFAS package) uploaded via FACET to DACS
Copy - Retained returns