How to Fill Out and Submit DD Form 2665: Sections, Counts, and Liability

To fill out DD Form 2665, the Daily Agent Accountability Summary, gather the previous day’s form and every voucher that moved money during the business day, perform a physical count of all cash and negotiable instruments in your possession, then work through Sections I to IV so your ending accountability matches that count before signing and turning the form in to your Disbursing Officer.¹ A blank copy is available through the DoD Forms Management Program at the Executive Services Directorate site.²

Who Has to Prepare One

Every deputy disbursing officer, disbursing agent, and cashier prepares a DD Form 2665 for each day they transact business.³ One exception: paying agents appointed to work with contracting on contingency operations only prepare a DD Form 2665 on the day they do a final turn-in to the Disbursing Officer, not every day they conduct business.¹

If you are a remote agent, say working in Afghanistan while your DO is in Indiana, you still prepare the form daily, but you do not have to submit it to the DO the same day. The DO sets the turn-in schedule for remote sites. When you do turn in, the package includes every DD 2665 prepared since the last turn-in, all supporting documentation (collection vouchers, disbursement vouchers, deposit tickets), and a DD Form 1081.¹

Gather Your Supporting Documents First

Do not start writing until you have every source document on the desk. A stray collection voucher discovered after you have signed the form is much harder to reconcile than one caught before you started. Pull:

Yesterday’s DD Form 2665. The ending accountability from Line 15 becomes today’s beginning balance.³
DD Form 1131 (Cash Collection Voucher) for money received by the government, including receipts, reimbursements, and refunds.⁴
SF 1034 (Public Voucher for Purchases and Services Other Than Personal) supporting disbursements for purchases and non-personal services.⁵
SF 1049 for refund payments.
DD Form 1081 (Statement of Agent Officer’s Account), the receipt and summary of cash transactions between the DO and agent that documents advances received and records the agent’s assumption of pecuniary responsibility for those funds.⁶
SF 215 deposit tickets on hand since your last turn-in. These get recorded in Section IV.

Do the Physical Count

The form is not a paper reconciliation. Preparation is based on a physical count of all cash and negotiable instruments in your possession.¹ Count bills, coins, checks, money orders, Treasury checks, and any other negotiable instruments you hold. The count produces the numbers you will enter in Sections II and III. If it doesn’t agree with the ending accountability you calculate in Section I, you have a shortage or an overage, and that triggers a separate reporting process covered further down.

Completing the Form Section by Section

Prepare the form as an original only. It is a permanent record and must be typed or printed in ink. State all totals in U.S. dollars.³

Header and Item Fields

Item 1 is the business date the transactions occurred, not the date you happen to be writing the form. Items 2 and 3 hold your name and address as the agent. Enter the Disbursing Station Symbol Number identifying your financial office in the header area.

Section I – Summary of Daily Accountability Transactions

Section I tracks every transaction that has changed your cash accountability since the last turn-in. It runs in two columns: “Today” for the current business day, and “Cumulative” for running totals since your last turn-in to the principal. The cumulative column resets only after a turn-in.³

Line 1, Accountability, Beginning. In “Today,” enter the ending accountability from Line 15 of yesterday’s DD 2665. In “Cumulative,” enter the ending accountability from Line 15 of the DD 2665 you prepared right after your last turn-in. That cumulative figure stays the same until your next turn-in.³
Line 2, Advances. Record any advances received during the day, whether cash, prepositioned checks, or other forms. Do not include memorandum accountability advances.
Line 3, Vouchered Collections. Enter the total vouchered collections made during the business day. Non-vouchered and memorandum collections go elsewhere.
Line 4, Treasury Check Issues. Split between vouchered Treasury check issues and non-vouchered (“Other”) check issues in the appropriate blocks.

Section I continues through additional line items for disbursements, returns, and adjustments. Line 15 produces your ending accountability, the figure tomorrow’s form will begin with. Every figure has to reconcile. If the math doesn’t work, something in your source documents is wrong.

Section II – Distribution of Agent Accountability

Section II breaks down what form your ending accountability actually takes at the end of the day: how much is physical cash on hand, how much is checks, how much is other negotiable instruments. The total in Section II must match the ending accountability from Section I.²

Section III – Location of Cash and Negotiable Instruments

Section III records where those funds physically sit, whether with the agent, a deputy agent, a cashier, or another custodian. Each custodian takes a separate column, and Line 37 totals them. The point of the section is to show the DO not only how much is accounted for but who is holding it.²

Section IV – Memorandum Agent Accountability

Section IV captures memorandum information that is part of your accountability data but reflected elsewhere on the form. Record voucher numbers and documents in your possession:³

Line 38, Deposit Tickets on Hand. List each SF 215 number and amount held since the last turn-in.
Line 39, Paid Vouchers on Hand. Paid agent vouchers do not reduce your accountability until you turn them in. Record the voucher numbers of paid vouchers still with you, along with numbers not used, duplicated, or voided.
Line 40, Collection Vouchers on Hand. Track collection voucher numbers on hand. The vouchers themselves are not part of your accountability; the cash and checks they represent are. You still prepare them to document every collection and turn originals in to the principal for forwarding to the servicing DFAS site.
Line 41, Vouchers Returned for Correction. Vouchers the DO returned increase your accountability until you correct and resubmit them. Record the applicable disbursement and collection voucher numbers.
Line 42, Treasury Check Stock on Hand. If you are a deputy DO authorized to issue Treasury checks, enter the inclusive check numbers of all blank check stock on hand at the end of the business day.
Line 43, Agent Remarks. Notes at your discretion or at the principal’s direction.

Item 4 – Signature

Item 4 is your signature certifying the accuracy of the report. It can be physical or digital, and it carries the weight of a sworn statement about the status of public funds in your custody.

When the Physical Count Doesn’t Match

If your physical count disagrees with your Section I ending balance, the DO’s first move is to verify that every transaction posted correctly and that all totals are accurate since the last balancing. The DO then confirms by actual count that total cash and instruments held by everyone in the office match the amounts shown on the DD 2665 and on the DO’s own DD Form 2657 (Daily Statement of Accountability).⁷

A physical loss not resolved within 24 hours and that qualifies as a major loss must be reported by the DO in writing to the Commander, with a request for an immediate audit of all disbursing assets by a Cash Verification Team. Every physical loss, major or minor, gets recorded on the DD Form 2657 using an OF 1017-G Journal Voucher. When the loss occurred within an agent’s accountability, the DO reduces the DD 2657 for that agent and also records the loss on a cumulative DD Form 2667.⁷

Overages follow a different path. You cannot offset an overage against a shortage unless the connection is obvious, for example foreign currency short and U.S. currency over by the same dollar equivalent. Any overage gets collected into the DO’s accountability and reported to Treasury’s Budget Clearing Account (Suspense). If the proper location cannot be determined, it transfers to Treasury’s Forfeiture of Unclaimed Money and Property account. Overages are tracked separately on their own DD Form 2667.⁷

Submitting to the Disbursing Officer

Once your calculations reconcile and you have signed the form, deliver the completed DD Form 2665 and all original supporting vouchers to the Disbursing Officer at the close of the business day. The DO uses your form, along with those from every other deputy, agent, and cashier, to build the DD Form 2657 that consolidates the whole station’s accountability for Treasury reporting.¹

Remote agents follow the submission schedule their DO sets, but the turn-in package looks the same: all DD 2665s prepared since the last turn-in, all supporting documentation, and a DD Form 1081 summarizing cash movement between agent and principal.¹

Why Accuracy Matters: Personal Liability

The DD Form 1081 you sign when receiving an advance explicitly states that you assume pecuniary responsibility for the funds and will notify the DO immediately upon discovering any loss or shortage.⁶ Discrepancies on your DD Form 2665 can result in your being held personally liable for the missing amount. Federal law limits a disbursing official’s authority to draw and disburse public money to what is necessary for authorized payments, and accountability follows the funds from Treasury down to the agent.⁸

Inaccurate data or late submissions can also lead to administrative investigations. Every Disbursing Officer has to keep detailed records available for examination by authorized representatives, because these reports form the basis for official audits and settlement of accounts by the U.S. Government Accountability Office.¹

Record Retention

DoD components have to retain financial records long enough to support the department-wide financial statement audit. Specific timeframes follow the National Archives and Records Administration General Records Schedules and the DoD Records Management Program, whichever period is longer.⁹ NARA’s general schedule for disbursing records calls for destruction six years after final payment or cancellation, with longer retention authorized when needed for audit. Keep your copies of DD 2665s and supporting vouchers at least that long. During an audit, management must certify the availability of all financial records; gaps in your files create scope limitations that are hard to explain.

1
Department of Defense. DoD 7000.14-R Financial Management Regulation Volume 5, Chapter 15
2
Washington Headquarters Services. DD Form 2665 – Daily Agent Accountability Summary
3
Department of Defense. DoD 7000.14-R Financial Management Regulation Volume 5, Chapter 19
4
Department of Defense. DoD 7000.14-R Financial Management Regulation Volume 5, Chapter 8 – Collections
5
General Services Administration. Public Voucher for Purchases and Services Other Than Personal
6
Washington Headquarters Services. DD Form 1081 Statement of Agent Officer’s Account
7
Department of Defense. DoD 7000.14-R Financial Management Regulation Volume 5, Chapter 6
8
Office of the Law Revision Counsel. 31 USC 3322 – Disbursing Officials
9
Department of Defense. DoD 7000.14-R Financial Management Regulation Volume 1, Chapter 9 – Financial Records Retention