text: Chapter 3
  * Maintenance of account balances are at the minimum necessary to meet immediate disbursement
  needs (checks issued and in process) commensurate with the activity in the LDA.
  * Balances in excess of immediate needs (typically a 5 to 7 business days supply) are promptly
  withdrawn and deposited with the Treasury.
  * The terms negotiated with the depositary are favorable to the government, including interest on
  the account at the highest possible rate.
  3-33. The Disbursing Officers are responsible for accounting for all funds expended while performing
  disbursing duties. Transfer of disbursing records only relieves them of the administrative requirement for
  documentation pursuant to the settlement of the account. Accountability for illegal, incorrect, or improper
  payments that cannot be adjusted despite the diligence of the settlement by the incoming DO remains with
  the DO that made the payments. The outgoing DO will keep the incoming DO informed of their current
  mailing address at all times. The outgoing DO is required to answer inquiries related to settlement of
  outstanding items and will furnish any advice or suggestions that may assist prompt and complete clearance
  of the discrepancy. If a deficiency exists in the account of an outgoing DO (and it appears that no action
  was taken to remove it from the accountability and no relief request is pending), the incoming DO shall
  initiate collection action against the accountable DO.
  3-34. LDA supporting tasks:
  * Open an LDA.
  * Prepare letter of authorization.
  * Request bank acknowledge and accept letter by endorsement.
  * Order LDA checks.
  * Obtain Treasury approval.
  * Maintain an LDA.
  * Conduct analysis of existing LDA(s).
  * Reconcile the LDA.
  * Meet three (3) year Treasury review requirement.
  * Perform transfer of accountability.
  * Close an LDA.
  SECTION III – PROCUREMENT SUPPORT
  3-35. Procurement Support is the critical role financial management plays in acquiring, certifying,
  accounting and disbursing the funding required for operational contracting support (OCS).
  CONTRACTED GOODS AND SERVICES
  3-36. As a critical component of the Fiscal Triad, FM provides both funding for validated requirements and
  makes payment for contracted goods and services. Figure 3-1 illustrates FM’s role in the procurement
  process. Once the goods or services have been received and accepted by the government representative, the
  documents are forwarded to the CVS section. CVS then ensures that all required documents are available
  and accurate prior to submitting for payment to the disbursing section. The CVS certifying officer prepares,
  certifies, and forwards the documents to the disbursing section for payment. These requisite conditions
  include:
  * A legal obligation to pay exists (typically a contract).
  * The payee has fulfilled any prerequisites for payment (typically an invoice).
  * The amount of the payment and identity of the payee are correct.
  * The payment is legal under the appropriation or fund involved (typically the correct fiscal year
  and appropriation).
  3-37. Maintain paid documents. Internal controls are incorporated into the operations to maintain complete,
  consistent, and accurate data for contract files and related entitlement and accounting records throughout
  the life of the contract. Theater policy dictates document disposition.