text: Banking and Disbursing Support
  * Account for captured currency.
  * Investigate or request investigation of loss of funds.
  * Receive collections (e.g., postal, Moral, Welfare and Recreation).
  * Perform cash verifications IAW DODFMR Vol. 5, Chapter 2.
  * Review stateside bank operating agreement for Annex to support contingency funding
  requirements.
  * Safeguard currency/checks.
  All funds must be safeguarded IAW DODFMR volume 5, chapter 3
  REPORTING AND ANALYSIS
  3-28. All DOs are accountable to the Treasury for the cash items in their possession. The DOs will
  officially record and report accountability of funds to the Treasury on a monthly basis. In addition to the
  monthly reporting, DOs maintain documents representing cash for which they are accountable in their vault
  or safe and account for them daily (e.g., DD Form 2657 (Daily Statement of Accountability), DD Form
  2665 (Daily Agent Accountability Summary), DD Form 1081 (Statement of Agent Officer’s Account), SF
  1219 (Statement of Accountability)).
  3-29. The analysis of unmatched transactions (AUT) is a tool that provides DOs the ability to evaluate the
  accuracy of their disbursing operations. When properly used, the AUT prevents losses of funds and
  prevents fraud. To ensure account reconciliation, tools are available to the DOs. DFAS provides a report by
  DSSN on a monthly basis that includes DSSN reported deposit tickets and debit vouchers that do not match
  the Treasury’s report. The discrepancies listed in the report lend to the accuracy of the DOs monthly SF
  1219. Immediate action is required to research and reconcile all unmatched transactions. See DODFMR
  volume 5, chapter 19 for additional information on DO accountability reports.
  3-30. The following are report requirements:
  * Account for funds/checks.
  * Treasury reports.
  * Daily accountability.
  * Monthly accountability.
  * EagleCash store value cards.
  * AUT report.
  * Report and/or investigate loss of funds.
  * Report and/or investigate erroneous payments.
  * Cash verification report.
  LIMITED DEPOSITARY ACCOUNT (LDA)
  3-31. Limited depositary account is a checking account in a U.S. or foreign commercial bank that is
  designated by the Treasury Department to receive deposits from Disbursing Officers for credit to
  their official limited depositary checking accounts. Disbursing Officers are responsible for the
  maintenance and management of an LDA. They will ensure the amount of foreign currency purchased with
  U.S. dollars, together with the balance on hand, is commensurate with immediate disbursing requirements
  based on METT-TC, but normally would not exceed a 5 to 7 day supply. This requirement minimizes local
  currency operating bank balances and losses due to rate devaluations, and avoids premature drawdown on
  the U.S. Treasury’s General Account. The DO maintains a record of every LDA transaction to include
  payee names, voucher numbers, amounts (in the currency of the check), check serial numbers, check dates,
  and the activity name under which the account is established. Periodic statements from the depositary are
  used to reconcile the disbursing records. See DODFMR volume 5, chapter 14 for more information on
  LDA.
  3-32. Disbursing Officers review the LDA on a continuing basis to ensure that: