Transcript Agent Cashier + Accountability

Agent Cashier
+
Accountability
Agent Cashier Accountability Section (0474B) – VA FSC Austin Texas
•Bob Robitaille
•Al Saldana
•Lori Brock
The FLITE Future
Financial and Logistics Integrated
Technology Enterprise Program


3 Primary Components of FLITE:

SAM – Strategic Asset Management System

Replaces: AEMS/MERS, IFCAP, GIP, PIP, CAI, MMS

National Deployment: 4Q 2011 – 2Q 2013

IFAS – Integrated Financial Accounting System

Replaces: FMS, IFCAP

National Deployment:
 FMS Replacement: 1Q 2011 – 4Q 2011
 IFCAP Replacement: 3Q 2012 – 1Q 2014

Data Warehouse
Website: http://vaww.va.gov/flite/
Agenda
Circulation of Money
Terminology
Manuals, Handbooks and Directives
Treasury Financial Manual
Financial – Officials – Duties
Standard Requirements
Designations and Delegation of Authority
Agent Cashier Cash Advance
Standard Procedures
Bank Accounts
Collections
Deposits
Disbursements
Replenishments and Accountability
Miscellaneous Information
Cashier Forms
Personal Liability
Turn-Over-Rate
Change of Accountability
Replenishment
End of Month Reports/Bank Statement
Lessons Learned
Circulation of Money
IRS - Collects Money
Federal Reserve - Holds Money
U.S. Treasury - Pays out Money
Treasury vs. VA Terminology
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FMS - Financial
Management Service
Imprest Fund
Principal Imprest
Fund Cashier
Alternate Imprest
Fund Cashier
Sub-cashier
Alternate Sub-
cashier




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
FMS - Financial
Management System
Cash Advance
Class B Agent
Cashier
Class B Alternate
Agent Cashier
Imprest Fund Cashier
Alternate imprest
fund cashier
Manuals, Handbooks and Directives
Manuals, Handbooks and Directives

Treasury Financial Manual (TFM)
http://www.fms.treas.gov/tfm/vol1/index.html

Manual of Procedures and
Instructions for Cashiers
http://www.fms.treas.gov/imprest/cashiers_manual.pdf

VA Directives, Bulletins and
Handbooks
http://www.va.gov/publ/direc/finance/finance.htm
Treasury Financial Manual (TFM)
What is the TFM? http://www.fms.treas.gov/tfm/vol1/index.html
The TFM provides the regulations based on federal statutes
that all Federal Agencies must follow.
Part 4: Disbursing


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
Chapter 3000 Third-Party Draft Procedures for Imprest Fund Disbursing
Activities
Chapter 6000 Checking Accounts with the U.S. Treasury
Chapter 10000 Delegation of Disbursing Authority
Part 5: Deposit Regulations

Chapter 4000 Making Deposits
Part 6: Other Fiscal Matters

Chapter 8000 Cash Management
Manual of Procedures and Instructions for
Cashiers

What is the Manual of Procedures
and Instructions for Cashiers?
http://www.fms.treas.gov/imprest/cashiers_manual.pdf
It is a supplement to the TFM issued
by Treasury.
VA Directives, Bulletins and
Handbooks

What are VA’s Directives, Bulletins and
Handbooks?
http://www.va.gov/publ/direc/finance/finance.htm
They are VA Policy and Procedures based on Treasury
Regulations (TFM).
VA Handbooks 4000, 4010, 4020, 4030, 4070, 4070.1,
4070.2
VA Directives – 4000, 4010, 4020, 4030
VA Bulletins – 09GC1.02, 09GC1.03
Financial-Officials-Duties
Financial-Officials-Duties (continued)
*Hand-out Financial Officials Duties Definitions
Facility Director – The Facility Director is
responsible for the VA medical facility
operations. A FMS form 2958, Delegation
of Authority will be submitted through the
appropriate channel to the Department of
the Treasury for the Facility Director the
authority to make financial appointments
and handle advances.
Financial-Officials-Duties
*Hand-out Financial Officials Duties Definitions
Agent Cashier – An agent cashier is an
officer or employee of the Federal
government who was recommended by the
head of the government activity and
designated as a cashier by the officer
responsible for making disbursements and
is thereby authorized to perform limited
cash disbursing functions or other cash
operations.
Financial-Officials-Duties (continued)
*Hand-out Financial Officials Duties Definitions
Alternate Cashier – The alternate agent
cashier is an employee of the Federal
government who serves in a role that is
secondary to the agent cashier and is an
assistant agent cashier position.
Standard Requirements
Standard Requirements
*Hand-out Financial Officials Duties Definitions
 Space and Equipment
 Reporting Requirements
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Daily
Weekly
Monthly
Quarterly
Annually
 Supplies and Equipment for the Agent Cashier
VA Handbook 4000
Administrative Fiscal Procedures

Responsibilities. The Fiscal/Finance
Officer has the overall responsibility for
the daily operation of the facility fiscal
activity, and the implementation of the
procedures set forth in this handbook.
VA Handbook 4000
Administrative Fiscal Procedures

Reporting of Irregularities. Whenever any
irregularity occurs affecting the accounts of
accountable officers or employees of VA, the
Director of the station concerned will submit a report
to the Deputy Assistant Secretary (DAS) for
Financial Management (047) in Central Office for
review and further action as required by the GAO
Manual Title 7, Chapter 8.4.
VA Handbook 4000
Administrative Fiscal Procedures
(Continued)

Copies of the report will be sent to the Regional
Director, the Associate Chief Medical Director
(ASCMD) for Operations and the VHA Chief
Financial Officer (CFO) or VBA Budget and Finance
Staff as appropriate. The station will retain a copy of
the report of irregularities with the accountable
officer’s accounts for use by the General Accounting
Office in the audit and settlement of the accounts.
Stations will report the following
irregularities:
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Shortages due to physical loss of public funds
Illegal expenditures resulting from fraud, forgery,
alteration of vouchers, and other improper practices.
Improper accounting for receipts or collections.
Improper accounting for cash advances, imprest funds,
or Personal Funds of Patients
Any other irregularity which involves accountability to the
United States.
The report should be submitted as soon as possible
after discovery of the irregularity.
Shortages of Funds or Property

Procedures for shortages in the Agent Cashier Funds
are covered in VA Handbook 4010
Bank Accounts
The Department of Treasury
authorized the VA to establish
depositary accounts for the sole
purpose of receiving Agent Cashier
replenishments by Electronic Funds
Transfer (EFT).
Authorized Accessibility to Bank
Accounts
Establishment of Depositary Account includes letter
signed by Director stating:
 Monies are official funds of U.S. government
 The account is for EFT deposits only
 Cash and checks cannot be deposited into
account
 No overdraft protection is allowed
 Fiscal/Finance Officer, Assistant Fiscal/Finance
Officer, and Agent Cashier may access the
account
Authorized Accessibility to Bank
Accounts (continued)
A signature card must be obtained from
the banking facility and accompany the
Director’s letter with the three
accessible persons’ signatures only.
Daily Verification
The Agent Cashier’s advance and bank
account must be reconciled daily by
counting all funds and by speaking
directly with bank personnel.
Co-Mingling


Depositary accounts are established
for the sole purpose of receiving Agent
Cashier replenishments in the form of
electronic fund transfers
Cash advances (appropriated funds)
and cash collections (trust funds) can
NEVER be commingled
Overdrafts


Checks can never be written against
cashier accounts if the account
balance is not sufficient to cover the
amount to be deducted.
If overdrafts occur, the cashier will be
responsible for all bank charges
incurred.
Replenishments

Before submitting the OF 1129, a
verification of the advance must be
completed.

The OF 1129 must be in the name of
the cashier with legal authority and
signed.

“Status of Funds” section must always
be complete
Agent Cashier Numbers (AC#’s)

AC #’s will be assigned in straight
numerical sequence beginning at #1
for the beginning of each fiscal year

Supporting documents for cash
disbursements will be marked “PAID”
immediately upon payment
End Of Month Accountability
EOM’s are to reflect the appropriation or
fund changes in the accounting
records and reports covering all cash
items paid by the cashier each month.
Personal Liability
Safeguarding Funds:
 Office space will allow proper
protection for funds and other
valuables
Combinations and Keys:
 Only authorized officials have access
to the safe and cash boxes inside of
the office
Personal Liability (continued)
Changing Keys and Combinations:
 Combinations and keys are changed
immediately after any emergency entry
 Combinations and door locks will be
changed at least once a year and
when there is a change of incumbents
Personal Liability (continued)
Who is liable?
 Whoever is acting as the disbursing
agent is held liable for all funds.
When are you liable?
 You are liable until the advance is
transferred to another cashier or is
returned to the Agent Cashier
Accountability Section (FSC).
Designations and Delegation of
Authority
VA Handbook 4000 Designations Certifying Officers TFS Form 2958

To establish certifying officers and Agent
Cashiers at VA facilities, it is necessary to
process TFS Form 2958, Delegation of
Authority, to notify the Department of the
Treasury of the name of the Director who
has the delegated authority to make these
appointments.
Designations
Legal accountability of disbursing agents



Complies with accountability regulations
of the Treasury
Maintains record of current Directors and
Cashiers
Allow control of cash and checks to be
closely monitored.
Designations Systems
FMS 2958:
 Designates Directors
 To be submitted every two years
*Once a Director is revoked he/she no
longer has authority to designate
personnel or sign OF 211’s.
Forms
Appendix A – Table of Forms
Refer to Appendix A – Table of Forms in
back of manual.
OF 211? What is it used for?
OF 211:


Designates Agent Cashiers and Alternate
Agent Cashiers
Valid until revoked
Memo:
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Designates social workers, supply personnel
and others
Valid until revoked
Agent Cashier’s
Typical Standard Procedures
Daily Procedures
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Agent Cashier will perform several routine
functions each day
Disarm the alarm system
Prepare work area for business
Unlock the safe
Place all cash drawers including co-payment
drawer, in the designated/assigned place.
Count all cash prior to the beginning of new
business.
Daily Procedures (continued)

Check Book Balance



Obtain a daily balance of banking
account
Verify present balance of funds with
previous day balance
Patient Fund Listing

Make sure you receive a PFOP listing
of transactions daily from PFOP
technician
CASH ADVANCES
VA Handbook 4010 (also Part 3 in manual)
VA Handbook 4010
Cash Advance to Agent Cashier
What is a “Cash Advance?”

It is the Agent Cashier’s cash account
to be used to meet the needs of the
veteran population served by the
facility.
VA Handbook 4010
Cash Advance to Agent Cashier
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Limited to minimum amount of cash
required to meet the needs of the veteran
population served by the facility. (Limited to
the amount of cash used over a three week
period.)
Fiscal/Finance Officer determines
appropriate amount of advance.
Accountability reports will be monitored by
the Austin Finance Center, Agent Cashier
Accountability Section (0474B1)
EFT Ledger


Agent Cashiers are replenished via
electronic funds transfer (EFT)
Cashier must keep accurate log for
EFT:

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
Date replenishment is requested
Date replenishment is input
Date money is posted in bank
VA Handbook 4010
Cash Advance to Agent Cashier
How do I request an increase in the
Advance?

OF 211 prepared in the usual manner by the
Fiscal activity and forwarded to Austin
Finance Center Accountability Section
(0474B1)
VA Handbook 4010
Cash Advance to Agent Cashier
How do I request a decrease in the Advance?

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OF 211 prepared in the usual manner by the Fiscal activity to
reflect the amount of the decrease.
Funds will be immediately deposited as the only item on the SF
215 to the stations suspense account 36F3875.
The SF 215 will be identified as “Partial Return of Advance of
Funds.”
OF 211 and SF 215 forwarded to the stations’s Accounting Section
to record the deposit into suspense.
The station will forward copies of OF 211 and SF 215 to Austin
Finance Center Accountability Section (0474B1), Austin, Texas.
Understanding the Cash Advance
The Cash Advance is limited to the minimum
amount of cash required to meet the needs of the
veterans served by the facility.
The amount is base on a three week need,
bringing the monthly usage rate to 130%.
Rating factors:
130% green
129-115% yellow
114-0% red
Understanding the Cash Advance
(continued)
Determining station usage, increase or decrease of
cash advance
An increasable condition:
Sta. Adv.
Nov.
Dec.
Jan.
Feb.
Mar.
Apr.
xxx 20,000 49,043 46,872 41,264 42,382 50,522 37,427
6mo. avg. 44,585 ÷ 1.3 (130%)= 34,296
Total
Avg. Usage
267,510 44,585 223%
current adv. 20,000 < 34,296= (14,296)
Increasable amount would be: 14,300; bringing the
monthly usage avg. to 131%
Understanding the Cash Advance
(continued)
Condition which require decrease in the advance:
Sta. Adv.
Nov.
Dec.
xxx 55,000 52,312 54,144
Jan.
46,973
Feb.
52,704
Mar.
56,882
Apr.
53,020
Total
316,035
Avg. Usage
52,673 96%
6mo. avg. 52,673 ÷ 1.3 (130%)= 40,518
current adv. 55,000 < 40,518= 14,482

Required decrease would be: 14,500; bringing
the monthly usage avg. to 130%
With the exception for RO’s, which are
required to maintain a 100% turnover rate.

Knowledge Review 1

Time to check you knowledge!
Cash Advances to Others
VA Handbook 4010
Collection
Clerks
Social
Workers
Alternate Agent
Cashiers
Cash Advances to Collection Clerks
VA Handbook 4010
Limited to making change
Petty Cash and Imprest Fund Advances
VA Handbook 4030

Review Imprest Fund Hand-Out
Government Purchase Cards should
be used in lieu of cash.
Cash Advances to Social Workers
Advance Maximum : $50.00
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Veteran’s Travel
Veteran’s Family Travel
Telephone calls
Transfers – Foreseen and
Unforeseen
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Cashier to Cashier
Committee of Two
Committee of Three
Cashier to Cashier Foreseen
Transfer Procedures
VA Handbook 4010 para 7
If Agent Cashier is gone for:
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15 working days or less – informal cash advance to
alternate. Enough to carry out normal disbursing
functions. OF 1129 is used, refer to para 4 of VA
Handbook 4010.
More than 15 working days – informal cash
advance of all funds.
Upon the Agent Cashier’s return to duty, the funds
will be transferred back to the Agent Cashier using
the same procedures using the OF 1129.
Unforeseen Transfer Procedures
Committee of Three
VA Handbook 4010
The Agent Cashier is gone and not returning:
Committee of three consisting of the Director or
Assistance Director, Fiscal/Finance Officer and
Alternate Agent Cashier.

Will access the Agent Cashier’s records and funds
 VA RO and Insurance Centers, the Chief Collections
unit may be a member
A complete transfer of responsibility and accountability
to the Alternate Agent Cashier will be effected. OF
1129 is used.
Unforeseen Transfer Procedures
Committee of Two
VA Handbook 4010
The Agent Cashier and Alternate Agent Cashier are gone
(absent):
Committee of three consisting of the Director or Assistance
Director, and Fiscal/Finance Officer

Will access the Agent Cashier’s records and funds
 VA RO and Insurance Centers, the Chief Collections
unit may be a member
In the interim, the Fiscal/Finance Officer or Assistant
Fiscal/Finance Officer will accept and process all collections
normally handled by the Agent Cashier.
Cash disbursements will not be made until either the return of the
Agent Cashier and/or Alternate Agent Cashier or the newly
designated Alternate assumes the duties of the position of
Agent Cashier.
Transfer Procedures
VA Handbook 4010
Once a calendar year, there will be a complete
transfer of responsibility and accountability
to the Alternate Agent Cashier, normally for
a period of at least 2 weeks.
This transfer is to improve internal control and
provide training an d experience to the
Alternate.
Collections
Collections
Forms of Remittance:

Cash, checks, drafts, traveler’s checks,
express money orders, telegraph money
orders, post office money orders, and credit
cards.
Personal Checks:

Will not be accepted into Personal Funds of
Patients account if over $100.00.
Credit Card Collections
(continued)
Credit card collections – facility
must have the required equipment
to accept credit cards. Handout –
Alert Credit card terminals and supplies.
Collections (continued)
Deferred Credit Period:
 Time given to personal checks to
ensure payment by the bank from
which it is drawn before crediting the
Personal Funds of Patients account.
Collections (continued)
Examples of Receipts:

Personal Funds of Patients (PFOP) – Use
VA Form 4-1028 to deposit in PFOP.
Funds Received from Probate Court –
Prepare paperwork to transfer the
funds to the Debt Management Center
in St. Paul, Minnesota. Use VA Form
4-5216.
Examples of Receipts

Personal Funds of Patients (PFOP) – Use
VA Form 4-1028 to deposit in PFOP.

Funds Received from Probate Court –
Prepare paperwork to transfer the funds to
the Debt Management Center in St. Paul,
Minnesota. Use VA Form 4-5216.
Examples of Receipts
(continued)

Mail in Medical Care Collections Funds
(MCCF) – Provide a VA Form 4-1027 Field
Service Receipt-General to the MCCF clerk
to use for all the collections received on a
given day. MCCF clerk makes a list and
complete the Field Service Receipt for the
total amount and attach the MCCF
collections list to the Field Service Receipt.
Agent Cashier will deposit the MCCF
collections the next business day using a SF
215.
Examples of Receipts
(continued)

Donations – Provide a VA Form 41027 Field Service Receipt-General
Agent Cashier will deposit the
donations into the General Post Fund
(36X8180). Letter from donor
indicating how the donor wants the
donation to be used.
Examples of Receipts
(continued)

Funds found on Premises –
Provide a VA Form 4-1027 Field
Service Receipt-General Agent
Cashier will deposit the funds found on
premises into the Deposit Fund
Account (36F3875). (if owner is not
identified).
Collection Receipts
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VA Form 4-367, Counter Receipt –
Government Life Insurance
VA Form 4-1027, Field Service Receipt –
General
VA Form 4-1028, Field Service Receipt –
Patient Funds
Field Service and Counter Receipt are prenumbered and must be used in numerical
order.
Completing the Field Service Receipt

This is a walk though exercise with class
discussion while looking at page 22 of the
training manual
Deposits
If it is known that the deposits will be delivered after
the cutoff time, the next day’s date must be
shown.
 EXAMPLE 1(a): Cutoff time: 2:00 PM
Deposit delivered before cutoff, Monday
SF 215 Block 2’s Date: Monday’s date
EXAMPLE 1(b): Cutoff time: 2:00 PM
Deposit delivered after cutoff, Tuesday
SF 215 Block 2’s date: Wednesday’s
date

Deposits (continued)
If deposits are made on the last
workday of the month and delivered after
the cutoff time, block 2 should reflect
the next business day.
EXAMPLE:
Cutoff time: 2:00 PM
Deposit delivered 2:30 PM Friday, May 29th
SF 215 Block 2’s Date: Monday,
June 1st

Frequency of Deposit

> $5,000.00 - deposit on a daily basis

< $5,000.00 - may be held until amount
approaches $5,000.00

A deposit will be made at least once a
week regardless of amount

Personal checks under deferred credit
period must be deposited no later than
next business day
Frequency of Deposit
(continued)

All Treasury checks must be deposited
on separate SF 215, to the nearest
FRB

MCCF, Insurance Collections, and
Personal Checks Deferred received
must be deposited and posted to FMS
within 24 hours of receipt
Check Cashing and Other
Negotiables
Acceptable negotiables:
• Disabled American Veterans (DAV)
• Checks drawn on the U.S. Treasury
• Postal money orders
• Checks drawn by state agencies
• Certified checks
Check Cashing and Other Negotiables
(continued)
•
•
•
•
•
Traveler’s checks
Telegraphic money orders
Bank drafts
Bank money orders
Express money orders
Money Orders
Cashiers may only purchase money
orders to replace cash deposits. Fees
for the purchase of money orders will
be paid from the Agent Cashiers
advance.
LOSSES, OVERAGES, AND
IRREGULARITIES
Reporting Irregularities
When any irregularity of disbursing funds
or of other official funds occurs, all
facts should be immediately reported
to the Agent Cashier Accountability
Section for review and decision on
whether further action is necessary.
Reportable Conditions
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Physical loss of public funds
Illegal expenditures:
 Fraud
 Forgery
 Alteration of vouchers/official documents
 Improper expenditure practices
Improper accounting for receipts or collections
Improper accounting for cash advance or PFOP
Lost deposits
Any other irregularity involving U.S.
Government.
funds
Theft
When loss due to theft occurs, contact:
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Agent Cashier Accountability Section
U.S. Secret Service
Federal Bureau of Investigation
Inspector General
Counterfeit
The amount of counterfeit must be treated
as a reduction in administrative
collections and must not be reflected in
the cashier’s advance.
Determining Fault or Negligence
If an employee is found at fault,
restitution will be made from the
employee’s personal funds.
Director’s Report
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Statement of Facts
Copy of supporting Documents
Description of how irregularity
occurred
Significant procedural mistakes and
corrective measures if taken
Recovery information
Any other pertinent information
Requesting Relief

Agent Cashier’s Advance



Losses < $200.00, Station Director may grant
relief
Losses > $200.00, Report to Agent Cashier
Accountability Section
Personal Funds of Patients (PFOP)

All shortages must be reported to Dept. of
Veterans Affairs Central Office
and the Agent Cashier Accountability
section
Losses and Overages on the
OF 1129


Until notified that relief is granted or
restitution is made, shortage/overage
will be reported in the “Status of Fund”
total
Overages will be deposited in the
general fund receipt account 361060,
forfeitures of unclaimed money and
property
Limited Payability
What constitutes limited payability?

Checks that are one year old from the
date on the check.
Payable Time Limit
Treasury checks are valid up to one
year from the date of the check.
Processing Non-Negotiable Checks


Stamp “VOID” on face of check
Prepare a VA Form 1409 in triplicate
 Original and one copy with check
forwarded to station’s accounting
office
 One copy will be kept by cashier for
their records
Disbursements
Disbursements
Each VA facility has an Agent Cashier
disbursement threshold. The Agent Cashier
can make cash payments tha will not
exceed the local threshold for any one
transaction. The Agent Cashiers have the
authority to use cashier funds to purchase
money orders not to exceed $40.00 per
transaction for the purpose of filing court
fees in connection with collecting the debt.
Beneficiary Travel Allowance
VA Form 3542, Authorization to Report
– Voucher for Mileage Allowance or
VA Form 3542d, Voucher for Cash
Reimbursement of Beneficiary
Travel Expenses must be presented
to the Agent Cashier by the veteran
in order to receive payment
Withdrawal of Personal Funds of
Patients
The Personal Funds of Patients
(PFOP) clerk will fill out VA Form
10-1126
Blocks a-j have to be filled out before
the Agent Cashier will accept the
VA Form 10-1126 for payment.
CONVENIENCE CHECKS
Convenience Checks Do’s

Do use in place of cash

Do maintain inventory and log

Do use for PFOP final withdrawals

Limited amount (VA 4010 or local
policy)
Convenience Checks Don’ts

Don’t cash or deposit (your own)

Don’t make payable to yourself or
other cashiers

Don’t exchange for accommodation
exchange checks
Convenience Checks
What
are convenience checks?
Convenience checks are a payment and/or procurement tool intended only for
use with merchants that do not accept purchase cards and for other
authorized purposes where charge cards are not accepted. They are apart of
the charge card program and are not linked to checking accounts.
When
should they be used?
Convenience checks should be used as a payment method of last resort, only
when no reasonable alternative merchant is available who accepts the charge
card. Convenience checks may be written only to vendors who do not accept
the purchase card and for emergency incident response.
Who
is authorized to write convenience checks?
Only SmartPay purchase card account holders are eligible for convenience
check writing authority. In addition to purchase card training, individuals must
also complete specialized training on convenience checks prior to being
authorized to write checks.
Convenience Checks (cont.)
Restrictions – Convenience Checks may not be written for:








Vendors who accept the purchase card;
Vendor transactions already under another method of acquisition, e.g., purchase
orders, contracts, etc. (see FAR 32.1103 for permissible exceptions);
Employee reimbursements;
Cash advances;
Salary payments, cash awards, or any transaction processed through the payroll
system,
Travel-related transportation tickets;
Meals or lodging related to employee travel except as related to emergency incident
response; and
Other restrictions as determined by Agency policy:
Convenience checks may not be written above the micro-purchase limit as stated
in VA Handbook 4080.
*Those micro purchase amounts are as follows:

Supplies - $3,000

Services - $2,500

Construction - $2,000
Convenience Checks (cont.)
FACTS:

Convenience checks are, in essence, paper versions of the
government charge card, not third party drafts.

The 14-digit number printed at the bottom of convenience
checks is not an actual bank account number. These checks
are connected to a charge card, not a bank account.

Since there is no valid bank account number on the check,
most banks will not cash convenience checks; however,

If the convenience check is deposited, it flows through the
normal bank transaction process and will deposit into a bank
account.
Understanding the SF 1149
What is the SF 1149?
Statement of designated depositary
account. It’s purpose is to perform the
monthly reconciliation of the Agent
Cashier’s bank account.
Flowchart for Reconciliation of SF
1149
EFT LEDGER –
RECORD OF DEPOSITS
OPTIONAL FORM 1 1 2 9
BANK STATEMENT
CHECKBOOK –
DEPOSITS
(LINES 2 -5 )
CHECKBOOK -WITHDRAWALS
(LINES 8 -1 0 )
STANDARD FORM 1 1 4 9
SF 1149
Reconciliation Exercise