Navy Cash Standard Operating Procedures - Financial Management ...

Working Draft8.9 EOM Reconciliation and Reporting of eFunds in Disbursing Officer’s Safea. As a part of the end-of-month process, the Disbursing Officer is responsible forcoordinating all Navy / Marine Cash collections that must be registered to a Line of Accounting(LOA) through the SF 1219 Statement of Accountability, for example, the sale of meals in thegeneral mess and the sale of merchandise in the ship’s store and vending machines. In order tomake certain that the Disbursing Officer’s Statement of Accountability (SF 1219) is preparedand submitted on time at the end of each month, the Navy / Marine Cash End-Of-Month (EOM)process must start early. The Disbursing Officer, Sales Officer, Food Service Officer, andMarine Disbursing Officer (when embarked) should coordinate to establish a closeout date eachmonth. The EOM process generally begins in the sales office five days before the actual end ofmonth. At the same time, the disbursing office, food service office, and Marine disbursing office(when embarked) should begin to pull together the figures needed to meet their monthlyreporting responsibilities. The Navy / Marine Cash collections in S-2, S-3, and S-4 divisionsshould be entered into the EOM spreadsheet (see Figure 1, End-of-Month Spreadsheet) and e-mailed to the TFA as detailed below, to ensure that the Navy / Marine Cash figures on the shipmatch the Navy / Marine Cash figures ashore before they are posted to the Food Service Officer’sNS 1359, Monthly General Mess Operating Statement, the Sales Officer’s DD 1149, CashMemorandum of Sales, and the Disbursing Officer’s SF 1219, Statement of Accountability. Anearly start in S-2, S-3, and S-4 divisions ensures that the Disbursing Officer’s monthly returnsare submitted on time.b. After the Ship’s Store and vending operations have been closed out following theguidance in paragraph 8.4.29 and Appendix A, the Sales Officer will fill out the sales relatedfields in the Navy Cash EOM spreadsheet and send it as an e-mail attachment to the TFA (“to”navycashfin@ezpaymt.com), using the format in Figure 1, End-of-Month Spreadsheet. (Thenavycashfin@ezpaymt.com address should be used only for EOM e-mails. Other e-mails fromthe disbursing office or shipboard merchants should be sent to navycashcenter@ezpaymt.com.E-mails from cardholders should be sent to navycash@ezpaymt.com.)c. The TFA will confirm the figures for the month and send back the spreadsheet,indicating that the figures match or do not match. The TFA will use the columns on the right sideof the spreadsheet to list the Navy Cash shore figures. If the figures do not match, the TFA willcontact the Sales Officer and work with him or her to resolve the discrepancies. When alldiscrepancies have been resolved, the Sales Officer will create the DD 1149 using the ROM IIsystem and present a copy to the Disbursing Officer for his or her end-of-month returns.d. At the end of the accounting period (month) all electronic funds transactions fromDisbursing and Sales should be recorded on the DD 2657, Daily Statement of Accountability,line 6.9 and line 4.1E respectively. The accumulated end of month Navy Cash transactions fromline 6.9 are removed and included as Deposits Presented or Mailed to the Bank on line 4.2A.Upon receipt of the formal collection voucher DD 1149, the accumulated Navy Cash salestransactions will be recorded on line 4.1E. The Disbursing Officer should prepare SF 215s/5515sfor the total Navy Cash transactions reflected on line 6.9 and 4.1E. Generally, the merchantactivity will be larger than the disbursing activity, and both an SF 215 and an SF 5515 will beprepared. If the disbursing activity is larger than the merchant activity, only an SF 5515 will beprepared for the difference.NC SOP Ver 1.12 Chpt 8 Disbursing.doc 8-132 16-Aug-07