text: Chapter 3
  completion of the transaction(s) for which funds were advanced, the PA must clear accountability with the
  DA. PAs provide the warfighting commander with a capability to procure local goods and services. DAs
  must provide PAs with detailed instructions on FM policies regarding the expenditure of cash.
  DISBURSING OFFICER/ACCOUNT HOLDER RESPONSIBILITIES
  3-43. The DO or designee briefs new PAs to inform them of their responsibilities. They also provide PAs
  detailed written instructions regarding the specific functions they are to perform, procedures for the
  safeguarding and expeditious return of currency, and other instructions deemed necessary. Although the
  unit commander appoints the agent, the DO or designee retains the right to refuse funding the PA because
  of the DO inherent duty to properly safeguard government funds.
  Method of Appointment
  3-44. A PA is appointed by the commander and approved by the FMSU commander IAW DODFMR,
  Volume 5 and the applicable theater policy. The appointment order specifies the FMSU commander to
  whom the agent is appointed, the types of payments to be made, the unit to be paid, the duration of
  appointment, and the maximum amount to be advanced.
  3-45. The PA checks the appointment order for correctness and maintains a copy in possession while
  performing duties as a PA. The PA forwards a copy of the appointment order to the DO or designee to
  which the PA is appointed. The DO or designee keeps a copy of the appointment order until the order
  expires or is revoked.
  3-46. Newly appointed PAs will immediately contact the DO or designee to receive a detailed briefing
  before they are advanced currency. PAs receive from the DO or designee a copy of the current PA
  instructions and must become thoroughly familiar with all responsibilities. PAs sign a written statement
  acknowledging understanding and receipt of the oral and written instructions. The statement will be
  permanently filed with the DO or designee.
  Appointing Official’s Responsibilities
  3-47. The appointing official ensures that every individual entrusted with public funds is supplied with a
  vault, safe or other adequate secure facility (e.g., a strong box) for exclusive use and accessible only to that
  individual. If it is not possible to provide separate safes, then furnish separate locked compartments in one
  safe or several strong boxes stored in one safe or vault. Never merge public funds with any other funds.
  Additional responsibilities include:
  * Develop and publish a security program IAW command directions. The program must provide
  instructions on adequate protection for funds, the maximum amount of public funds and related
  documents and instruments that must be on hand at any given time.
  * Ensure protection of funds is included in the overall disbursing security program. This includes
  requirements for periodic review of the adequacy of the security measures being used and for
  testing security equipment for proper operation on a semiannual basis.
  * Ensure (when applicable) armed guards are made available to escort government funds to and
  from the disbursing office when funds are being transported. The appointing official makes this
  determination based on a risk assessment of the OE.
  * Provide fire protection of government facilities and funds.
  Safeguarding Public Funds
  3-48. PAs must acknowledge the receipt of funds by signing DD Form 1081, Statement of Agent Officer’s
  Account (advance funds). The safeguarding of these funds is a personal responsibility of the PA until the
  funds are returned to the FM unit. Failure to safeguard funds may result in an agent being held personally
  liable if any funds are lost. A PA may not entrust funds or accountable instruments to any other person for
  any reason. All funds must be safeguarded IAW DODFMR Vol. 5.