DoDFMR

DoD Financial Management Regulation

Volume 5, Chapter 08
CHAPTER 08

CHECK DISTRIBUTION, DISPOSITION, AND CANCELLATION

0801

each commander may provide a specific location
where the payees may obtain their paychecks,
with proper identification. If checks are mailed
to a specific location for delivery, the DO shall
make a written appointment of the person at the
specific location who will deliver the checks as a
designated third party (see paragraph 080105
below).

PROMPT DELIVERY OF CHECKS

080101. General. After preparation, checks
shall be delivered promptly to the payee. With
respect to payroll checks, the DoD has mandated
participation in the Direct Deposit Program
(DD/EFT) for all newly enlisted, reenlisted,
appointed, or retired military personnel and all
newly hired civilian personnel.

080104.

080102. Delivery of Checks. DFAS policy on
the delivery of checks is:

Outside the United States

A. Restrictions. The Secretary of the
Treasury has determined that agencies shall not
issue checks intended for delivery in the following prohibited areas: People’s Republic of Albania; Republic of Cuba (except checks sent to the
Naval Base, Guantanamo Bay for delivery to
payees at the base); Democratic Kampuchea
(Cambodia); North Korea; or, Socialist Republic
of Vietnam. See Circular 655 (reference (ag)). In
lieu of issuing a check, the DoD Component
shall withhold payment and establish the liability on its books.

A. Checks shall be properly safeguarded and should be handled as few times
and by as few people as practical.
B. Controls shall include procedures
for ensuring the proper custody, signing, and
delivery of checks. If checks are handed to the
payees, identification is required.
C. Checks not delivered within the
time specified by the DO shall be returned to the
DO promptly.

B. Exceptions. The restrictions outlined in subparagraph 080104.A are not applicable to checks payable to foreign governments,
nor to checks issued in payment of salaries or
wages, or for goods or services purchased by the
Government of the United States.

D. Checks shall be kept in a safe,
vault, or locked fireproof cabinet, pending distribution or return to the DO.
E. Personnel engaged in pay delivery
activities shall be designated in writing and adequately supervised in order to help prevent any
unauthorized, fraudulent, or other irregular
activities.

C. Claims for the Proceeds of Withheld Payments. Claims for the proceeds of
checks which were drawn and subsequently
forwarded to the Treasury for deposit in deposit
fund account Proceeds of Withheld Foreign
Checks, 20X6048, pursuant to previously existing
procedures should be submitted with a recommendation on such payment to: Department of
the Treasury, Financial Management Service, Finance Division, Liberty Center, Room 257, Washington, DC 20227. If a valid claim is received
and no check has been previously prepared due
to the restrictions outlined in subparagraph
080104.A above, the DoD Component that withheld the payment will arrange for the issuance of
a check and will decrease the respective liability
on its books.

080103. Delivery by Mail. The normal method
of check delivery is by mail through the U.S.
Postal Service. Delivery shall be made to the
payee’s residential mailing address or post office
box. At overseas activities where personal mail
is received through the organizational address,
the organizational address shall be considered as
the payee’s residential mailing address. In all
other cases, an organizational address is not
considered a valid mailing address. Where
commanders or their designee find that in individual cases it is not practical to mail checks,
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nent investigative agency or a judge advocate
charged with serving the subpoena.

080105. Delivery of Checks by Designated
Third Parties. Delivering multiple checks personally may be impractical for the DO or it may
not be expedient to mail them to addresses of
record. Under such circumstances and with the
guidance for delivery of checks noted in paragraph 080102 above, the DO may deliver or mail
checks to a designated third party for distribution. A third party is any individual authorized
to distribute a quantity or bulk shipment of
checks to payees. A person who maintains pay
accounts or prepares checks is not authorized to
distribute checks.

E. Third Party Disposition of Undelivered Checks. Unless otherwise provided,
checks for payees not present at the time a third
party attempts delivery shall be returned to the
DO before the close of business that day. Payees
who were absent, or who for other reasons did
not get their checks, should be advised to call at
the disbursing office or other stated place to pick
up their checks. If locked fireproof file cabinets
or safes are available, the DO may authorize the
designated third party to hold undelivered
checks for a specified, short period. When
payees are on extended periods of leave or
absences, checks shall be returned to the DO for
disposition. Checks which are found to be in
error shall be returned to the DO. After appropriate corrective action has been taken, a new
check will be issued to the payee.

A. Appointment of Designated Third
Parties. The DO shall make written appointment
of those individuals (by title and organization
only) who will serve as a designated third party
for delivery of bulk checks using SF 1195, Recommendation for Designation and Revocation of
Agents to Receive and Deliver Checks and
Savings Bonds. A record of each individual so
authorized shall be maintained. One or more
alternates should be appointed to prevent distribution delays in the absence of the principal
designee. Alternates may also assist in the check
distribution when conditions warrant.

0802
DISPOSITION OF SPOILED, CONTROL, AND VOIDED CHECKS
080201.

Spoiled Checks

A. General. A check may be classified as spoiled and replaced with a control check
when: it represented a valid payment; it is in the
possession of the DO; it is uncashable due to a
misprint or mutilation during the issue process;
or it is returned by the payee as uncashable due
to mutilation or a defect in the check itself; and
it is less than one year old. The DO must receive a large enough portion of a mutilated
check to positively identify the check number,
issuing DSSN, date, and amount. If a sufficient
portion of a check is not provided for the DO to
make positive identification, an SF 1184 shall be
processed and (at such time as the DO decides)
a recertified voucher and check issued. All
spoiled checks shall be rendered non-negotiable
by typing or stamping on the face of the check
the words: "SPOILED - NOT NEGOTIABLE;
REPLACEMENT ISSUED UNDER CONTROL
NUMBER
."

B. Transport of Checks to Designated
Third Parties. Bulk shipments of prepared
checks shall be packaged separately from correspondence and shall be mailed by registered
mail. Bulk shipments of checks for a unit or
group of units should be dispatched to a third
party for distribution or delivery to payees or for
reshipment to another third party for delivery
where the military unit is located. Such shipments shall include only the checks, transmittal
letter, and documentation needed for the specific
payment. These shipments are not subject to the
provisions of the Government Losses in Shipment Act.
C. Release of Checks to Other than
Payee. Designated third parties shall not release
checks to anyone other than the payee. See subparagraph 080105.E below if payee is absent at
the time of delivery.

B. Disposition. DOs shall maintain
DD Form 2661, Spoiled/Control Check Record as
prescribed in paragraph 080202.C below. The
DD Form 2661 shall be retained as a permanent
part to the DOs retained records; i.e. 6 years, 3
months from the check issue date, after which

D. Judge Advocate or Investigative
Agent Third Parties. In cases where advance
payments are issued for witnesses subpoenaed
for trial, delivery of the check shall be performed
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Volume 5, Chapter 08
2661 for all control checks issued. This record
may be maintained in a mechanized or manual
format. At a minimum, this record must show
the original check number and the control check
number. Additional information such as the
payee and amount are optional based on the
availability of this information in other disbursing office records. An example of a manually
prepared DD Form 2661 is provided as figure 82.

time it may be destroyed. At least once each
quarter, spoiled checks shall be destroyed locally
by the DO by shredding or incineration. If
destroyed by shredding, fragments shall be no
larger than 1/4 inch in width and 3 1/2 inches
in length. If destroyed by burning, the checks
shall be completely burned. A certificate of
destruction shall be prepared in an original and
one copy and shall include the: complete mailing
address of the disbursing station; date and
method of destruction; DSSN; serial number of
each check; typed name, title, grade or rank, and
signature of at least one witness; and, typed
name, title, grade or rank, and signature of the
DO. When blocks of checks are destroyed, the
beginning and ending serial numbers of the
block may be shown. Otherwise, each check
shall be listed in numerical sequence. An example of a Certificate of Destruction is provided as
figure 8-1.
080202.

D. Certification of Payroll Officer. If
the payee of a civilian payroll check requests
that a control check be issued in a name different
from the name as stated on the original check, a
signed statement authorizing the change in name
shall be obtained from the payroll officer who
certified the original payroll prior to issuance of
the control check. The statement shall be retained by the DO and attached to the retained
copy of the payroll.

Control Checks
080203.

A. General. Control checks are used
to replace prenumbered check stock that is
spoiled for any reason, before or after release by
the disbursing office. Control checks do not
have a preprinted serial number in the upper
right hand corner. Instead, control checks are
preprinted with a number, called a "control
number," which is positioned at the bottom edge
of the check. A control check misprinted or
mutilated during the issue process may also be
spoiled and replaced by another control check as
described in this paragraph. A control check
shall not be issued if the: original check was
issued under a different DSSN than that used by
the DO (refer payee (claimant) to issuing disbursing office); original check is more than one
year old; original check was issued to a different
payee; original check was issued in a different
amount; original check is not available or positively identifiable; or, when it appears that a
payee (or other person) has altered or attempted
to alter the check.

Voided Checks

A. General. A voided check is a
check that is misprinted or mutilated during the
issue process and for which no control check is
to be issued. Unused blank checks that are to be
destroyed shall be reported as voids. Lost or
stolen blank checks shall be reported as voids.
Checks voided by the DO shall be rendered nonnegotiable by typing or stamping the words
"VOID - NOT NEGOTIABLE. NO CHECK
ISSUED UNDER THIS NUMBER" on the face of
the check. Once a check has been reported to
the Treasury under check-issue reporting procedures, it cannot be voided under any circumstances. The check shall be processed as a
spoiled check, an available check cancellation, or
an unavailable check cancellation as appropriate
to the circumstances in each case.
B. Reporting Voided Check Issues.
Voided checks shall be reported as a check issue
having a zero (0) dollar value. When hard copy
check-issue reports are forwarded to another
disbursing office for conversion to magnetic tape,
the DO forwarding the reports shall stamp or
mark the listing of checks issued to indicate that
the check is voided and the dollar amount is
zero. Do not obliterate the serial number of the
voided check from the check listing. DOs submitting check-issue reports on diskettes to another disbursing officer for conversion to magnetic

B. Preparation. Disbursing offices
shall inscribe the original check serial number on
the control check and have in place internal
controls or review processes to verify that the
check serial number is inscribed correctly.
C. DD Form 2661, Spoiled/Control
Check Record. DOs shall maintain DD Form
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tape shall ensure that the serial number and date
of the voided checks are included on the diskette. If a voided check has not been dated, a
date shall be reported for the check to facilitate
check-issue reporting. DOs submitting check
issue reports by magnetic tape shall ensure that
the serial number and date of the voided check
are included on the tape.

0803. CHECK CANCELLATION. A cancellation is accomplished in one of the ways described below.
080301. Available Check Cancellation. The DO
holds the check and processes an SF 1098. The
SF 1098 credits the proceeds to the appropriation
originally charged when the check was issued.
See section 0804.

C. Disposition of Voided Checks.
Voided checks shall be stored in the vault or safe
segregated from all other checks until destroyed.
The voided checks shall be destroyed locally by
the DO at least once each quarter by either
burning or shredding. If destroyed by burning,
the checks shall be completely burned. If destroyed by shredding, fragments shall be no
larger than 1/4 inch in width and 3 1/2 inches
in length. In either event, a certificate of destruction similar to figure 8-1 shall be prepared
listing the serial numbers and method of destruction and shall be signed by the DO and at
least one witness. DOs shall destroy all voided
checks using the procedures in the following
subparagraphs.

080302. Unavailable Check Cancellation. The
DO requests cancellation by submission to
Treasury of an SF 1184 or magnetic tape. Depending on the status of the check (outstanding
or paid), the cancellation credit may or may not
be provided by the U.S. Treasury. See section
0805.
080303. Limited Payability Check Cancellation.
The Treasury automatically cancels checks issued
on or after October 1, 1989, which have not been
negotiated to a financial institution within 12
months of the date of issue. This cancellation
occurs in the 14th month after the date of the
check. See section 0806.

1. Prepare a Certificate of Destruction. The certificate shall be prepared in an
original and one copy and shall include the:
complete mailing address of the disbursing
station; date and method of destruction; DSSN;
serial number of each check; typed name, title,
grade or rank, and signature of the witness(es);
and, typed name, title, grade or rank, and signature of the DO. When blocks of checks are
destroyed, the beginning and ending serial
numbers of the block may be shown. Otherwise,
each check shall be listed in numerical sequence.

080304. Pre-effective Date Limited Payability
Cancellation. The Treasury automatically canceled all checks issued before October 1, 1989,
which were not negotiated by October 1, 1990.
0804
CANCELLATION OF AVAILABLE
CHECKS
080401. General. As provided in the Competitive Equality Banking Act of 1987, Public Law
100-86 (reference (ah)) and Treasury Financial
Manual, Bulletin 90-03 (reference (ai)), the time
limit for negotiation of Treasury checks is one
year from the date of issue. DOs may cancel
checks within this one year period when the
check is drawn under the DO’s own DSSN,
under the account of a predecessor DO of the
same activity and DSSN, or under an account
being settled by the DO. Checks may be canceled when: the disbursing account is closed or
current; or, the proceeds of the check are for
repayment to an appropriation or fund account
which is current or expired. Treasury checks in
the possession of the DO shall be canceled when
it is determined that the payee or estate is no
longer entitled to the proceeds of the check or
the check is undeliverable for 60 days after the

2. Verification. The DO and at
least one witness shall: examine the checks to
verify they are the actual checks to be destroyed;
verify the check numbers and DSSN with information on the certificate of destruction; and, sign
the certificate of destruction only after witnessing the actual destruction of the checks.
3. Distribution of the Certificate
of Destruction. The original certificate shall be
included and forwarded with the monthly
disbursing financial reports. A copy shall be
maintained in the DO’s retained financial records.

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delivery of checks to the proper payees. If delivery is not effected within 60 days after the
month of issue, undeliverable checks being held
by the DO shall be disposed of as provided in
the subparagraphs below. Checks payable to
deceased payees should be held no longer than
5 days.

month of issue. UNDER NO CIRCUMSTANCES
SHALL A DO CANCEL A CHECK USING THE
PROCEDURES IN THIS SECTION IF THE
CHECK IS OVER ONE YEAR OLD.
080402. Exceptions
A. Checks drawn for cash or for advances to cashiers that are later found not to be
required shall not be processed for cancellation
in the DO’s accounts. Instead, they shall be
endorsed by the DO or cashier (as applicable)
and deposited as prescribed in chapter 05 of this
Volume.

1. Undelivered checks held by
the issuing DSSN shall be collected to the credit
of the issuing appropriation or to a suspense account and deposited as prescribed in paragraph
080405 below.
2. Undelivered checks held by
other than the issuing DO shall be returned to
the issuing DO by registered mail within two
weeks, together with a reason for non-delivery.
If the address of the issuing DSSN is unknown,
contact the servicing DFAS Center.

B. An original check which is returned to or recovered by the DO after it is more
than one year old (from date of issue) or has
been canceled by submission of an SF 1184 shall
not be canceled on an SF 1098, Schedule of
Canceled or Undelivered Checks. However, the
check shall be marked "VOID - NOT NEGOTIABLE" on the front and held in the DO’s safe or
vault until the Daily Advice of Status (DAS) is
received from the Treasury and then the marked
check shall be destroyed locally by burning or
shredding. No report of destruction is made to
the Treasury. The date of destruction and
supporting documentation shall be noted in DD
Form 2662, Recertified Check Register.

3. An undeliverable check returned to the DO after the 45th day of the time
limit prescribed above shall be recorded on the
DD Form 2658, Returned and Undeliverable
Check/Bond Record. Research shall be conducted to determine if the check has been canceled
using the SF 1184, Unavailable Check Cancellation, and whether a replacement check has been
issued. If an SF 1184 has been submitted to
Treasury, dispose of the original check as prescribed in paragraph 080513.D. If an SF 1184 has
not been submitted to Treasury, cancel the
original check as prescribed above within 15
days of the date of receipt.

080403. Undeliverable Treasury Checks. All
undeliverable checks shall be kept in a safe or
vault. The checks shall be filed in an order best
suited for ready identification when claimed or
for mailing when a proper address is ascertained. The DO shall maintain a record of
undeliverable checks using DD Form 2658,
Returned and Undeliverable Check/Bond Record
which indicates: date the check is returned;
check number; check date; amount; payee;
voucher number; disposition; and, date of disposition. An example of DD Form 2658 is provided as figure 8-3. The DO shall provide a copy of
DD Form 2658 to rollkeepers, agents, cashiers,
and the appropriate entitlement office for their
use. Undelivered checks shall not be removed
from the safe or vault, or held by the DO’s deputies, agents, or cashiers except for immediate
delivery to payees, or for cancellation and deposit.

B.

Undeliverable Due to Death of

Payee
1. Deceased Military Members.
Checks drawn to deceased military members
shall be canceled by the issuing DSSN. The
check shall be promptly canceled and credited to
the individual’s pay account pending payment to
a properly designated beneficiary.
2. Deceased Civilian Employee
Checks. For special instructions on the handling
of checks drawn to deceased civilian employees,
see Volume 8 of this Regulation.
3. Other Payees. Checks drawn
to other deceased individuals shall be taken up
and deposited as undeliverable checks. An SF

A. Time Limit for Holding Undeliverable Checks. The DO shall attempt to make
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nal and one copy of each SF 1098 shall be submitted with the financial reports and one copy
shall be retained. See figure 8-4.

1055, Claim Against the United States for
Amounts Due in the Case of a Deceased Creditor
shall be obtained and processed as prescribed in
Volumes 8 and 10 of this Regulation. The accounting data chargeable and references required
on the voucher shall be as prescribed in paragraph 080406.

B. Lack of Accounting Data. If the
proper appropriation to be credited cannot be
determined immediately, collect the amount of
the check into the budget clearing account
(suspense) **F3875. The SF 1098 should include
all information available as to the identity and
location of the payee of the check. If after one
year the appropriation is still not determinable,
process an SF 1081 to transfer the funds to
Treasury’s miscellaneous receipt account **R1060.

C. Checks Undelivered at Time of
Relief. When a DO is relieved by another DO or
the DSSN is deactivated and disbursing for that
activity is assumed by another activity or ship as
a result of consolidation, transfer of function, or
other reason, the relieving DO or gaining activity
shall assume custody of the undelivered checks
for processing as provided in this section.
However, when a DO is transferred from disbursing duty without a relief or the disbursing
function is not assumed by another activity, the
undelivered checks shall be taken up as a collection on an SF 1098 and deposited whether or not
the 60-day holding period has elapsed. The DD
Form 2658 shall be turned over to the office
designated to settle the accounts of the DO.

080405. Disposition of Canceled Available
Checks
A. General. Canceled check transactions authorized by this section shall be processed in a manner similar to that for collections.
Upon receipt of a check to be canceled, prepare
an SF 1098 as the collection voucher with credit
to the appropriation charged when the payment
was made. Note: All lines of accounting data
charged and credited on the original disbursement voucher shall be shown on the SF 1098.
Assign a collection voucher number to the SF
1098 and print this number and the date of
collection on the reverse of the canceled check.
The canceled checks shall be deposited for credit
to the DSSN used by the DO making the cancellation. No payee endorsement on the reverse of
the check is necessary; only the DO’s endorsement stamp is required.

D. Special Actions on Canceled
Checks Held by the Disbursing Office
1. Military Payrolls. When a
check in payment of military pay and allowances
is canceled, the DO shall take the action prescribed in Volume 7 of this Regulation for the
appropriate adjustment to the Master Military
Pay Account to be made.
2. Civilian Payrolls. When a
check in payment of a civilian payroll is canceled, the DO shall notify the payroll preparing
office in order for the appropriate payroll adjustment to be made.

B. Stamped Legend Placed on Checks
for Cancellation. The following legend shall be
typed or stamped on the face of each canceled
check: "NOT NEGOTIABLE - FOR PAYMENT
AND CREDIT IN THE U.S. TREASURY. D.O.
SYMBOL
." The letters of the legend shall
be of prominent size to remove all possibility of
negotiation. The stamp shall be placed so that
the defacement will not interfere with data to be
captured by an optical character recognition
(OCR) scanner.

080404. SF 1098, Schedule of Canceled or
Undelivered Checks
A. General. A check that is undelivered within 60 days after the month of issue
shall be credited to the appropriation originally
charged by use of an SF 1098 prepared in triplicate. The following data shall be shown for each
check in the spaces provided in the body of the
form: month and year of issue; check serial
number (and DSSN if other than DSSN shown in
heading of the form); name of payee; amount of
check; and, accounting data credited. The origi-

C. Deposit Ticket. Canceled checks
shall be deposited on an SF 215 separate from
any other negotiable instruments. DOs shall
make canceled check deposits as prescribed
below.

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situations where the payee is not entitled to the
proceeds of a check which is unavailable to the
DO. These situations include: death of the payee
before the check issue date; non-receipt of a
recertified payment check by the payee when the
original check has been received and cashed;
receipt of a cash payment and a check payment
for the same entitlement; and, loss of the check
after the payroll is prepared and the payee is a
military member already transferred. Payees
have 1 year from the date of issue of the check
to file a claim of non-receipt with the issuing
disbursing office for submission to Treasury.
The issuing disbursing office must submit an SF
1184, Unavailable Check Cancellation to Treasury
within 13 months of the date of issue. Treasury
has 18 months from the date a check is paid to
reclaim monies from the financial institution if a
claim of forgery or unauthorized endorsement is
filed by the payee. Checks, which are unavailable to the payee and/or the DO and for which
entitlement to the payment exists, may be replaced by a new check called a recertified payment check. A recertified payment check bears
a new check serial number and is vouchered and
recorded as a new disbursement using the
procedures in this section. Original and recertified payment checks shall be controlled, crossreferenced, and tracked indefinitely or until both
have been paid, recovered and destroyed, or canceled.

D. Frequency of Deposits. Checks
received for cancellation need not be deposited
on a daily basis. The canceled checks may be
held in the DO’s safe or vault for preparation of
a consolidated SF 215. Deposits shall be forwarded to the FRB or branch not later than the
25th of the month in which received. Checks
received for cancellation during the remainder of
the month shall be processed as collections, but
may be retained for depositing in the following
month. All CONUS DOs shall deposit all canceled Treasury checks with the nearest FRB or
branch. DOs located in Alaska, Hawaii, and in
foreign countries will deposit with the general
depositary normally used for making deposits
for credit to Treasury’s General Account. Refer
to chapter 05 of this Volume for deposit reconciliation requirements.
080406. Claims for the Proceeds of Canceled
Available Checks. When a claim is received for
the proceeds of a canceled available check and it
is determined that all or a portion of the amount
is due the claimant, payment shall be made on a
payroll or other voucher prepared and processed
in the same manner as a current payment.
Claims shall be paid by the disbursing office
which made the collection and deposit of the
original undeliverable check. This is not to say
an undeliverable military pay check cannot be
canceled by the issuing DO so that the member
may be paid at a new duty station. The disbursement shall be made on an SF 1034 and
charged to the accounting data credited on the
SF 1098. Reference shall be made to the original
undeliverable check by serial number, amount,
DSSN, and the month, year, and account in
which the undeliverable check was collected. In
cases where the undeliverable check was collected to **R1060, the DO should process an SF 1081
to adjust out the funds that were collected into
the receipt account in error. A record of the
claim and disposition shall be entered on the DD
Form 2658.
0805
TIONS

080502. Claims of Non-receipt, Destruction,
Loss, or Theft. A claim of non-receipt, destruction, loss, or theft of a Treasury check issued on
or after October 1, 1989, will be denied by the
Treasury unless it is presented by the payee to
the issuing disbursing office within 1 year from
the date of issuance. The claim will be documented by the disbursing office on an SF 1184.
The SF 1184 must be processed through the
servicing DFAS Center and received at Treasury
within 13 months from the date of issue of the
check. If a cancellation credit is denied, a Daily
Advise of Status will be provided with one of
the status codes listed in table 8-4. The DO will
advise the payee of the check status. If the check
has been negotiated and the payee wishes to
continue the claim process, the payee must
initiate the FMS Form 1133, Claim Against the
United States for the Proceeds of a Government
Check, and the FMS Form 3858, Claims Document, upon receipt from Treasury. The DO
shall forward these two forms, the photocopy of

UNAVAILABLE CHECK CANCELLA-

080501. General. Unavailable Treasury checks
that are reported to the DO as lost, stolen, mutilated, or not received by the payee shall be
canceled using the procedures described in this
section if the check is less than 12 months old.
The procedures in this section also apply to
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ment to a recertified payment. The DD Form
2660 is the preferred form of the required statement, however, DOs may accept a signed letter
from the payee in lieu of the DD Form 2660. An
example of the DD Form 2660 is shown as figure
8-6. If the payee negotiates both checks, the
statement could be used to establish fraudulent
intent. Upon receipt of the signed statement, the
DO shall complete the information required to
identify the check (issue date, check number,
amount, voucher number, etc.), prepare an SF
1184 to cancel the unavailable check, and forward a copy of the statement and a copy of the
SF 1184 to the appropriate entitlement area for
certification of entitlement and preparation of the
appropriate payment voucher.

the check and any other supporting documentation for the claim to the Treasury for processing.
If the payee files a claim of forgery or unauthorized endorsement (FMS Form 1133) against the
check, no recertified payment check will be
issued prior to receipt of an FMS Form 3859,
Claims Disposition Notice from the Treasury.
See paragraph 080515 below.
080503. DD Form 2662, Recertified Check
Register. To provide the necessary cross-reference and control over unavailable check cancellations, DD Form 2662 shall be maintained. As
shown in figure 8-5, DD Form 2662 shall contain
information to identify the original check serial
number, date, amount, payee, and status of the
check as provided by Treasury, as well as identifying information regarding the recertified
payment check, payee claims, and collection
information.

080506. Authorization
Checks

to

Issue

Recertified

A. General. By 31 CFR Parts 245 and
248 (reference (z)), the Treasury has delegated to
the DoD the authority to issue recertified checks
to replace checks originally issued by DoD DOs.
That authority includes replacement of checks
lost, stolen, or destroyed both in transit and after
receipt by applicable payees. The Treasury has
authorized the DoD to issue a recertified payment at the same time the SF 1184 is prepared if,
based on the facts available, the payee should
receive immediate replacement and the risk of
loss from overpayment to the payee is low.
Subject to the restrictions in the following paragraphs, recertified checks may be issued as
replacements for original checks at any time
commencing with the submission of the SF 1184.
The circumstances associated with each unavailable check shall govern when the recertified
check is actually issued.

080504. SF 1184, Unavailable Check Cancellation. The SF 1184 is required for all cancellations
covered by this section. Each individual unavailable check to be canceled shall be reported on an
SF 1184 to the servicing DFAS Center either
manually or via mechanized input. The DFAS
Centers will consolidate the input for submission
to the Treasury. Bulk losses of original checks
will require the preparation of an SF 1184 for
each check. Unavailable check cancellation
credits or chargebacks resulting from Treasury
receipt and processing of an SF 1184 or the
negotiation of a canceled unavailable check will
be forwarded by Treasury to the DFAS Centers
at Cleveland, Denver, and Indianapolis. The
DFAS Cleveland, Denver, and Indianapolis
Centers will forward check credit or chargeback
information (including the detail information)
applicable to the DFAS Columbus Center disbursing accounts to the DFAS Columbus Center.
The DFAS Cleveland Center also will forward
the cancellation credit or chargeback information
(including the detail information) applicable to
the DFAS Kansas City Center and Marine Corps
disbursing offices to the DFAS Kansas City
Center.

B. Limitations. No recertified check
will be issued if: the original check was not
issued by the same DSSN requested to issue the
recertified check; the payee of the original check
is not entitled to the proceeds of the check; the
payee died before the original check-issue date;
sufficient mail time (at least 3-mail delivery days
after the date the original check was mailed (see
paragraph ?)) has not lapsed for delivery or
return of the original check; the payee has an
outstanding obligation against which the payment can be offset; or, the original check is
more than 12 months old.
Situations that
require the exercise of good judgment in deter-

080505. DD Form 2660, Statement of Claimant
Requesting Recertified Check. When a payee
reports the loss, theft, mutilation, or non receipt
of a Treasury check, the DO shall obtain a statement, in writing, from the payee. The statement
is mandatory to substantiate the payee's entitle168

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Volume 5, Chapter 08
3.

mining when to issue recertified checks are high
value unavailable checks, payees involved in
adverse actions that could result in early discharge or termination, and non-permanent
employees who have no vested retirement
benefits or no sustained work history at the
issuing activity. The ability of the payee to make
restitution in cases of a double negotiation and
the possibility of offsetting a double negotiation
against money, other than salary, due the payee
shall be considered in the determination. Note:
Except for deactivated and closed disbursing
offices, only the disbursing office that issued
the original check is authorized to issue a
recertified check to replace an original check
reported as lost, stolen, mutilated, or not received. For deactivated disbursing offices, the
designated settlement office is authorized to
issue recertified checks under the settlement
office DSSN. For closed disbursing offices,
only the servicing DFAS Center is authorized
to issue recertified checks under the Center's
DSSN. Except as prescribed in paragraph
080512.A, recertified checks may only be issued
as a disbursement from the appropriation (or if
no longer available, a current appropriation
available for the same general purpose subject
to limitations on its use) charged when the
original check was issued.

Agencies of the U.S. Govern-

ment.
4. Foreign governments. (Where
doubt exists as to the status of a foreign payee,
treat payment as a foreign business and issue a
recertified check after receipt of status from
Treasury as prescribed below.)
5. Any payment made under
protest as described in chapter 01 of this Volume.
6. Any composite/consolidated
check regardless of amount.
D. Issue After Receipt of Treasury
Status. The payees described below are not
eligible for immediate payment replacement by
recertified check and shall have their unavailable
check cancellations submitted under stop codes
"D" or "G" and receive a recertified check only
when the Treasury reports the check status as
"outstanding".
1. Foreign businesses and contractors where check payment is made to addresses or financial institutions outside the
United States.
2. Payees who have previously
negotiated both the original check and the recertified check issued to replace it.

C. Issue Before Receipt of Treasury
Status. Because of the effect such delays have on
military and civilian employees’ personal financial affairs, DoD relations with private business
and other intangible benefits obtained, recertified
checks may be issued immediately for some
payees. Therefore, DOs are authorized to use
stop code "A" on the SF 1184 when recertified
checks are to be issued immediately to replace
undelivered, lost, stolen, mutilated, or destroyed
original checks issued under their DSSN for the
payees listed below, if less than 31 days have
elapsed since the check issue date.

3. Payees who have received
more than three recertified check payments in
the past 6 months or who have received more
than four recertified check payments in a 12month period.
4. Payees who report non receipt of a recertified check.
5. Payees requesting recertification of an original check more than 30 days old.

1. Military and civilian personnel for payment of pay and allowances.

6. Payees other than a deputy,
agent, or cashier requesting replacement of an
exchange for cash check.

2. Banks, credit unions and
other financial institutions unless it is determined to be in the best interest of the DoD to
obtain Treasury status before issuing a recertified
check.

E. Issue When the Treasury Status Is
Paid. Except as provided in paragraph 080515
below, no recertified payment check shall be

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DoD Financial Management Regulation

issued when the DAS from Treasury indicates
the check status is paid.

digit field. The field is an all numeric field zerofilled from the left. No commas shall be typed
to separate the check number digits.

080507. Mechanized Input of the SF 1184. Air
Force DOs with access to the Comptroller Network (commonly referred to as the JUMPS Data
Collection Network) have the capability to
mechanically prepare and transmit the SF 1184
daily using the on-line DFAS-DE centralized
Unavailable Check Cancellation (UCC) system.
The UCC system was developed to replace
individual submissions of SFs 1184. Procedures
for accessing the DFAS-DE reporting system to
add, change, inquire, or delete an SF 1184 request are found in a DFAS-DE/PGB letter dated
December 15, 1990.

3. CK. AMOUNT. Enter the
total amount of the original check. This required
field is limited to 10 digits, all numeric. Do not
use dollar signs. Use of commas is optional
provided the 10-digit requirement is not exceeded. Show the decimal point separating dollars
and cents.
4. CK. ISSUE DATE. Enter the
date of the original check. This is a required numeric field containing six digits: month (two
digits), day (two digits), and year (two digits).

080508. Manual Preparation of the SF 1184

5. AGY/PAYEE ID NO. Enter
the identification number assigned to the payee.
This is a required alpha-numeric field, maximum
of 11 digits. Start from the left and leave unused
spaces blank. Activities that do not normally
assign specific ID numbers may use vendor
contract numbers, DSSN, Social Security numbers, or other reference numbers. For Navy and
Marine Corps disbursing offices, the 11-digit
field is assigned as follows: positions 1-4, DSSN
of the preparing disbursing office; positions 5-7,
julian date of preparation; position 8, the unit
position of the calendar year of preparation; and,
positions 9-11, a 3-digit sequential serial number
commencing with 001 on October 01 of each year
and continuing through 999 before recycling the
sequential numbers. Do not use 000 as a sequential number.

A. General. These procedures apply
only to DOs who do not have the capability to
electronically produce and transmit SFs 1184.
The SF 1184 is a dual purpose document. If
more than one check is to be cancelled, each
check shall be processed on a separate SF 1184.
In addition, the SF 1184 is used as a transmittal
document for the item cancellations submitted.
Instructions for preparation of the transmittal
document are slightly different from the individual check reporting document. However, instructions for preparing both documents are contained in this paragraph. Transmittals shall be
submitted each day for item cancellations prepared that day. IF NO CANCELLATIONS ARE
PREPARED, A TRANSMITTAL IS NOT REQUIRED. A transmittal cannot include more
than 50 item cancellations.

6. LINE CODE. A required
numeric digit indicating the total number of lines
used for the payee’s name and address fields.
For Navy and Marine Corps disbursing offices:
use "0" for direct deposit checks; use "1" for nonentitlement; and in all other cases, use digits "3"
through "6" (as appropriate for the number of
lines used in the name and address fields). If
the name and address is only two lines, pad the
third line with blanks so "3" will be the correct
line code.

B. Completion of SF 1184 (Item
Cancellation). The SF 1184 shall be prepared by
typewriter using uppercase letters for all alphabetic characters. DO NOT submit forms prepared by pen or pencil. The data fields and their
contents are described below. See figure 8-7.
1. CK. SYM. Enter the fourdigit DSSN of the disbursing office that issued
the original check. Required four-digit numeric
field.

7. STOP CD. Enter the alpha
character code for the appropriate stop reason
code based on the definitions listed in table 8-1.
The stop code describes the nature of the action
required on the original check. The only codes
authorized for use are "A," "D," "E," "F," "G," "K,"

2. CK. SERIAL. Enter the check
number of the original check that is being canceled and on which "STOP PAYMENT" action is
being requested of the Treasury. Required eight170

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Volume 5, Chapter 08
12. DATE OF DEATH. This field
is required when the DoD Component has rendered the payee or payee’s estate not entitled to
the proceeds of the check, therefore, the date of
death is required for only STOP REASON
CODES "E" or "U."

"L", "M", "R", "U", and, for Navy and Marine
Corps disbursing offices only, "P".
8. AGENCY CODE. The agency
code is a single alpha character. The following
codes shall be used by the respective DoD Components. Defense agencies other than the Army,
Navy, and Air Force shall use the appropriate
agency code based on which Military Service
provided the DSSN.

CODE

13. AMT. TO BE RECLAIMED.
The "amount to be reclaimed" is a required field
for all STOP REASON CODES. This is a required 10-digit field containing the check
amount. In some rare cases, the amount to
which the payee is no longer entitled (that is the
amount to be reclaimed) will be less than the full
amount of the original check. In cases where the
payment status is "paid", the amount to be
reclaimed will be used by Treasury when seeking to recover from the banking system. A lesser
amount could occur in the case of non-entitlement, where the payee was entitled to a lesser
amount than the original check. In that case, the
amount to be reclaimed would be the difference
between the amount of the original check and
the amount to which the payee is entitled. The
field is limited to 10 digits. Do not use dollar
signs. Use of commas is optional provided the
10 digit maximum is not exceeded. Always
show the decimal point separating dollars and
cents.

COMPONENT

A

Department of the Army

F

Department of the Air Force

L

U.S. Marine Corps

N

Department of the Navy

9. PAYEE NAME. Enter the
payee’s name as it appeared on the original
check. This is a required alpha-numeric field
limited to 2 lines with a maximum of 30 digits
each. The second line is intended to accommodate listing both names when there is a joint
payee. If the payee’s name is more than 30
characters, use both lines. If there has been a
name change, type the NEW name in this field
and show the OLD name as it appeared on the
original check in the FOR AGENCY USE block.

14. AGY. LOC. CODE.
The
Agency Location Code is a four- or eight-digit
numeric symbol used by Treasury to identify
accounting reports and documents prepared by
or for accounting stations and financial offices.
The following four- or eight-digit numeric codes
shall be entered in this block by the respective
DoD Components. Defense agencies other than
the Army, Navy, and Air Force shall use the
appropriate agency location code based on which
Military Service provided the DSSN.

10. ADDRESS. The address in
this alphanumeric field shall be the current
address of the payee because the Treasury uses
this address to prepare claims document address
labels. The address is required for STOP REASON CODES "D" and "G". For Navy and Marine
Corps disbursing offices, when STOP REASON
CODE "F" is used, the disbursing office address
will be entered in this field. Each line of the
address field is limited to 30 characters.
11. NAME OF DECEDENT. This
field is required ONLY when the STOP REASON
CODE is "E." The field length is 30 characters.
Type the deceased payee’s name: last name; first
name; middle initial(s). DO NOT use punctuation marks. If the name of the decedent is not
provided with a "deceased" STOP REASON
CODE "E", the SF 1184 will be rejected by the
Treasury.
171

1700XXXX

Navy and Marine Corps disbursing offices. Note: The
XXXX represents the disbursing office DSSN. Insert the
assigned DSSN in lieu of
"XXXX".

2100XXXX

Army disbursing offices.
Note: The XXXX represents
the disbursing office DSSN.
Insert the assigned DSSN in
lieu of "XXXX". Corps of

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DoD Financial Management Regulation

Engineers that disburse from
civilian funds shall enter the
DSSN only.

1. ADDRESS. This field accommodates 120 characters. Enter the DO’s name
and complete disbursing office address.

Air Force disbursing offices.
Note: The XXXX represents
the DSSN. Insert the assigned DSSN in lieu of
"XXXX".

2. FOR D.O. USE. Type the
DSSN of the preparing disbursing office in the
space directly above D.O. Activity. The DO or
deputy shall sign the SF 1184 transmittal document in the space provided.

15. AGENCY OUTPUT.
This
code is a required single numeric digit indicating
the type of output (hard copy or magnetic tape)
to be generated by the agency. Table 8-2 is a list
of the output codes and the description of each.
Army disbursing offices enter "2" if SF 1184
submission is by paper; enter "4" if SF 1184
submission is by magnetic tape. All Air Force
disbursing offices enter "4" in this field. All
Navy and Marine Corps disbursing offices enter
"3" in this field.

3. AGY. LOC. CODE.
The
following numeric codes shall be used by the
respective DoD Components. Defense agencies
other than the Army, Navy, and Air Force shall
use the appropriate agency location code based
on which Military Service provided the DSSN.

5700XXXX

16. AGENCY REFERENCE.
THIS FIELD IS OPTIONAL. DOs may use this
35-character field as necessary to enter information that will assist in identifying this particular
SF 1184, identify actions, or explain the reason
for the SF 1184.

1700

Navy and Marine Corps

2100

Army

5700

Air Force

This
4. AGENCY OUTPUT.
code is a required single numeric digit indicating
the type of output (hard copy or magnetic tape)
to be generated by the agency. Table 8-2 is a list
of the output codes and the description of each.
Army disbursing offices enter "2" if SF 1184
submission is by paper; enter "4" if SF 1184
submission is by magnetic tape. All Air Force
disbursing offices enter "4" in this field. All
Navy and Marine Corps disbursing offices enter
"3" in this field.

17. FOR D.O. USE. Enter the
DSSN on the D.O. Activity line. The DO or
deputy shall sign on the signature line provided.
18. FOR AGENCY USE. Enter
the DoD Component name (i.e., Army or Air
Force) on the Agency line. Navy and Marine
Corps disbursing offices enter the name of the
preparing disbursing office on the Agency line.
The DO or deputy shall sign the signature line
on every SF 1184 submitted.

5. FOR AGENCY USE. When
the SF 1184 is used as a transmittal document
enter in this field the total number of SFs 1184
attached and the batch number of the batch
being transmitted. The batch number consists of
13 digits. The batch number shall be composed
of the submitting DO’s DSSN (four digits); the
date (MMDDYY) (six digits), and a three-digit
sequential number beginning with 001 each day.
The batch sequential number shall also be recorded DD Form 2662. The SF 1184 Total indicates to Treasury and the DFAS Centers the total
number of individual cancellation documents
being submitted with a transmittal document.
Use one numeric digit for batches containing one
to nine items. Use two numeric digits for batches containing 10 to 50 items. Enter the DoD
Component name (i.e., Army, Air Force, Navy,
or Marine Corps) on the Agency line. The DO

C. Completion of Transmittal Document. A transmittal SF 1184 shall be prepared
daily for each batch of 50, or fewer, items submitted on any date. A separate SF 1184 shall be
used as the transmittal document. Under no
circumstances shall a batch contain more than 50
items. The required data fields for the transmittal SF 1184 and their contents are described
below. Use of fields other than those listed will
result in rejection of the entire batch by the
Treasury. This form shall be prepared by typewriter. See figure 8-8.

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Volume 5, Chapter 08
control technique is for DOs to keep a complete
file of SFs 1184 submitted. Periodic review of
the file will show, either by copy of the DAS or
by copy of the agency receipt copy of batch
transmittals, that the Treasury has received and
processed all submissions. Incomplete file items
should be followed-up within 30 days through
the servicing DFAS Center by telephone and if
necessary, by processing a second SF 1184. The
status codes used by the Treasury on the DAS
are listed in table 8-4. When the Treasury has
issued a DAS with a status of "Outstanding
check canceled, agency credited," future requests
to cancel or obtain photocopies of the canceled
check will receive a response status code "11"
indicating the canceled check has been paid.
However, until the original check is presented
through the banking system, no photocopy will
be available. Therefore, once a disbursing office
has received a DAS with a status code of outstanding, no additional SFs 1184 can be submitted for that check number. If the original check
is ever presented through the banking system for
payment, the servicing DFAS Center will notify
the DO that the credit to Unavailable Check
Cancellations and Overpayments, Suspense,
**F3880, has been reversed by Treasury and the
Treasury will, at that time, provide a photocopy
of the original check, a claims document, and a
claim form (FMS Forms 3858 and 1133).

or deputy shall sign the signature line for each
transmittal submitted.
080509. Submission of Unavailable Check
Cancellation. All cancellations shall be submitted on the day they are prepared along with a
transmittal covering the item cancellations in
every batch. Even though only one item cancellation is being submitted, it shall be covered by
a transmittal. The DFAS Centers addresses are:
Defense Finance and Accounting Service
Cleveland Center
DFAS-CL/AABA
1240 E. Ninth Street
Cleveland, OH 44199-2056
Defense Finance and Accounting Service
Columbus Center
DFAS-CO/FP
Columbus, OH 43218-2317

Defense Finance and Accounting Service
Denver Center
DFAS-DE/AAC
6760 E. Irvington Place
Denver, CO 80279-8000
Defense Finance and Accounting Service
Indianapolis Center
DFAS-IN/JFP (Mail Stop 101)
8899 East 56th Street
Indianapolis, IN 46249-0833

080511. Recertification Follow-up Procedures.
After submitting the second SF 1184 for a check,
DOs shall use the FMS Form 3864, Agency
Recertification Follow-up to maintain contact
with Treasury regarding previously submitted
SFs 1184 if a hard-copy DAS from the Treasury
is not received within 30 days. The DO shall
complete parts A and B as prescribed below.
Treasury will complete part C and return the
form to the disbursing office. See table 8-5 for
details on when to submit FMS Form 3864 to
Treasury.

Defense Finance and Accounting Service
Kansas City Center
DFAS-KC/AE
Kansas City, MO 64197-0001
The agency receipt copy of the batch transmittal
will be returned by the servicing DFAS Center to
advise the DO that the entire batch has been
accepted and processed. If the agency receipt
copy has not been returned within 20 days after
submission, the DO should contact the appropriate DFAS Center listed above and request assistance. The distribution of the manually prepared
SF 1184 is shown in table 8-3.

A. FMS Form 3864, Part A. The DO
shall complete this portion from retained records
(original SF 1184 submitted, the DAS, and/or
claims document). If status code is known,
provide it in the proper block. The information
entered on this form shall be typed.

080510. Daily Advice of Status. With the
exception of the transmittal documents, the
Treasury will return a Daily Advice of Status
(DAS) on every SF 1184 received. An essential

B. FMS Form 3864, Part B. The DO
shall complete this portion indicating the reason
for submitting the FMS Form 3864. See table 8-5
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DoD Financial Management Regulation

for more details regarding the reasons for followup and required follow-up time frames.

1. Credits Resulting from Submission of SFs 1184. If an unavailable check is
outstanding (not negotiated), the Treasury will
provide a DAS indicating the check is outstanding and that the agency will be credited with the
proceeds. The Treasury will cancel the check
and credit the funds derived from the cancellation to the **F3880 account. The DFAS Centers
at Cleveland, Denver and Indianapolis will
receive the cancellation credits monthly from the
Treasury on an SF 1081, Voucher and Schedule
of Withdrawals and Credits, along with a magnetic tape listing of checks canceled. Identifying
information for the checks being canceled will be
included on the magnetic tape. Where available,
the proceeds of these canceled checks will be
forwarded to the DFAS Centers through the
Government On-line Accounting Link System/On-line Payment and Collection
(GOALS/OPAC). Any identifying information
provided in the original check issue data submission will be reflected as detail in the credit
transmission. The detail also will be provided
on microfiche monthly. The DFAS Cleveland,
Denver, and Indianapolis Centers will forward
check credit information (including the detail
information) applicable to the DFAS Columbus
Center disbursing accounts to the DFAS Columbus Center. The DFAS Cleveland Center also
will forward the cancellation credit information
(including the detail information) applicable to
the DFAS Kansas City Center and Marine Corps
disbursing offices to the DFAS Kansas City
Center.

C. FMS Form 3864, Part C. The
Treasury will place a check mark in the appropriate block in reply to the DO’s follow-up
request, and will enter a further explanation in
part C-9, OTHER, when warranted. Part C-8
will be checked only when the Treasury cannot
furnish an immediate response to a follow-up
request. A further response should be provided
by Treasury within 30 calendar days.
080512. Accounting for Recertified Checks
A. General. All credits for canceled
unavailable checks and charges resulting from
negotiation of a previously canceled unavailable
check are provided by the Treasury through
budget clearing account Unavailable Check
Cancellations and Overpayments (Suspense),
**F3880. The **F3880 account is restricted to
unavailable check transactions and shall not be
used for any other purpose. The **F3880 account
is available to hold credit or chargeback amounts
only until the appropriation or fund that was
charged when the original check was issued can
be identified. All amounts in the **F3880 account must be transferred to the proper appropriation of fund as expeditiously as possible.
Note: As indicated in chapter 07 of this Volume,
exchange-for-cash checks are generally issued as
advances to deputies, agents, or cashiers, or as
an accommodation service for the benefit of a
payee. These exchange-for-cash transactions are
not charged to an appropriation on fund. If a
deputy, agent, or cashier loses such a check, the
loss will be treated as a physical loss of funds as
prescribed in chapter 06 of this Volume. If
Treasury determines the check to be outstanding,
the unavailable check credit shall be used to
offset the loss of funds. If the unavailable check
should later be negotiated and Treasury reverses
the credit, the physical loss of funds shall be
reestablished. If a payee who received an exchange-for-cash check as an accommodation
service loses such a check, the unavailable check
credit shall be used to reimburse the payee for
the loss. However, since there was no entitlement chargeable to an appropriation, reimbursement shall not be made until the period of
negotiability (1 year from the date of issue) of
the original check has lapsed.

2. Reversals of Cancellation
Credits. If a canceled unavailable check is
negotiated to a financial institution after cancellation by Treasury, the Treasury will reverse the
cancellation credit and provide a DAS indicating
the check has been negotiated and the credit
reversed. The Treasury will provide a copy of
the paid check, and FMS Forms 1133 and 3858.
The reversal transactions will be separate from
the monthly cancellation credits described above.
The DFAS Centers at Cleveland, Denver and
Indianapolis will receive the cancellation credit
reversals from the Treasury on an SF 1081,
Voucher and Schedule of Withdrawals and
Credits, along with a magnetic tape listing of
checks for which credit was reversed. Identifying information for the checks will be included
on the magnetic tape. The DFAS Cleveland,
Denver, and Indianapolis Centers will forward
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Volume 5, Chapter 08
appropriate entitlement or subject matter area
(i.e., military pay, civilian pay, travel pay, or
commercial accounts payable) that the Treasury
has returned credit to the activity because the
check was not negotiated or reversed a previous
credit because the check was negotiated and
provide a copy of the DAS.

the credit reversal information (including the
detail information) applicable to the DFAS
Columbus Center disbursing accounts to the
DFAS Columbus Center. The DFAS Cleveland
Center also will forward the credit reversal
information (including the detail information)
applicable to the DFAS Kansas City Center and
Marine Corps disbursing offices to the DFAS
Kansas City Center.

E. Entitlement Area. When notified
that an unavailable check has been canceled and
credit provided, the appropriate entitlement or
subject matter area should determine whether
the liability for payment of the underlying
obligation is valid and prepare the appropriate
vouchers for payment if the payee was not
issued an immediate recertified payment when
the SF 1184 was submitted.

B. DFAS Center. Treasury regulations require the proceeds from canceled checks
to be returned to the appropriation from which
the check was issued originally and to treat the
canceled check as an account payable. Within 15
days of receipt, the DFAS Center should provide
the check cancellation and credit detail information to both the disbursing office that issued the
check and the accounting office that services the
disbursing office. Treasury reversal of previous
cancellation credits also should be provided to
the applicable disbursing and accounting offices.

F. Recertified Payments. Any recertified payment (including immediate replacements
under stop code “A”) must be vouchered and
charged to the appropriation or fund charged
when the original check was issued. Recertified
payments may be issued at the same time that
the disbursing office submits the SF 1184 or at
any subsequent point in the claims cycle; that is--

C. Accounting Office. When canceled
check credits are received, the accounting office
should promptly transfer the individual check
credits from **F3880 to the appropriation
charged when the check was issued and establish an account payable. If an unavailable check
is replaced by a recertified check prior to receipt
of credit from the Treasury, the accounting office
should establish an account receivable in the
appropriation or fund charged for the check
issue and remove the receivable when the credit
is received. Reversal of a previous credit also
should be promptly transferred from **F3880 to
the appropriation charged when the check was
issued.

1. Before the status of the original check is known, when less than 31 days have
elapsed from the date of the original check. See
paragraph 080506.C.
2. After the disbursing office has
been advised by the DAS that the original is outstanding and credit will be provided.
3. After credit has been received
from the Treasury through the DFAS Center.

D. Disbursing Office. Upon receipt of
the DAS indicating cancellation credit or reversal
information from the servicing DFAS Center, the
disbursing officer is responsible for initiating research on the check issue data submitted to the
Treasury to ensure that the detailed information
provided is accurate. That is, the DSSN, check
serial number, date of issue, and issue amount
provided in the cancellation credit or reversal
must agree with the original check issue data
reported to Treasury when the check was issued.
Any discrepancy in this data must be researched
to determine the cause of the discrepancy and
appropriate action taken to correct the discrepancy. The disbursing office also should notify the

Making a recertified payment under items 1 and
2 above will require an account receivable to be
established in the appropriation or fund for the
amount due on cancellation of the original check.
A copy of the SF 1184 and/or DAS may be used
to support the account receivable.
080513. Preparation and Disposition of Recertified Checks
A. General. Recertified checks shall
be prepared and distributed in the same manner
as regular checks previously described in chapter
07 of this Volume. If a payee claims non-receipt,
loss, or destruction of a recertified check, the
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has determined the original check to have been
paid. When the check status is “Paid”, the
Treasury will provide a photocopy of the original check, an FMS Form 1133, Claim Against the
United States for the Proceeds of a Government
Check, and an FMS 3858, Claims Document. If
a photocopy of the check is not available within
60 days, Treasury will provide a modified FMS
Form 1133. If Treasury does not provide the
modified FMS Form 1133, the DO should request
one by using FMS Form 3864. If the payee of
the original check is deceased, not entitled to the
proceeds of the check, or the check was endorsed
before it was lost or stolen, the Treasury will
take no action on the claim if the photocopy of
the paid check is not available within 60 days.
The FMS Forms 1133 and 3858 are combined in
a four-page form set. The FMS Form 1133 is for
the payee's declarations and information concerning the unavailable check. The FMS Form
3858 is the claim reference document that contains the necessary information for Treasury
Check Claims Operations to identify the check.
A copy of the FMS Form 3858 must be attached
to any correspondence with the Treasury concerning the unavailable check.

unavailable check cancellation procedures in this
section also apply to the recertified check.
B. Undeliverable Recertified Checks.
An undeliverable recertified check shall be processed in the same manner as any other undeliverable check immediately after it is found to be
undeliverable. The 60-day time limit for holding
undelivered checks is not applicable to undeliverable recertified checks. The check shall be
canceled on an SF 1098 with credit to the appropriation charged when it was issued in accordance with paragraph 080512. The check shall
then be deposited with the nearest FRB or
branch on an SF 215 as prescribed in section 0804
of this chapter.
C. Returned and Recovered Recertified Checks. When a recertified check is returned by the payee after the original check
which it replaced has been found and negotiated
by the payee, the recertified check shall be canceled on an SF 1098 and credited to the appropriation charged when it was issued. The check
shall then be deposited with the nearest FRB or
branch on an SF 215 as prescribed in section 0804
of this chapter. The charge-back to the **F3880
account from Treasury for the negotiated original check must be transferred to the appropriation charged when the original check was issued.

B. Check Forgery Insurance Fund
(CFIF). Only the Treasury's Division of Check
Claims is authorized to adjudicate claims of
forgery against Treasury checks. As explained in
section 0806 below, a claim against the CFIF is
governed by the 1 year statute of limitations
provided in the Competitive Equality Banking
Act of 1987 (CEBA), since a claim against the
CFIF constitutes a claim on account of a Treasury check. Therefore, a claim of forgery must
be presented within 1 year from the date the
check was issued. If the claim is not presented
within the 1 year statutory period (from the date
the check was issued), the claim on the check is
barred and the payee is not entitled to payment
out of the CFIF. NOTE: The running of the
statutory 1 year limit on the claim against the
CFIF has no effect on the underlying obligation
of the Government for the payment. If the
Treasury determines a check endorsement was
forged and the payee's claim meets the statutory
requirements, the Treasury will institute reclamation procedures to recover the proceeds of the
forged check from the banking system. CEBA
also set a statutory time limit of 18 months from
the date a check is negotiated for accomplishment of bank reclamation. As stated in Comp-

D. Returned and Recovered Original
Checks. An original check which is returned to
or recovered by the DO after it is more than one
year old (from date of issue) or has been canceled by submission of an SF 1184 shall not be
canceled on an SF 1098, Schedule of Canceled or
Undelivered Checks. However, the check shall
be marked "VOID - NOT NEGOTIABLE" on the
front and held in the DO’s safe or vault until the
Daily Advice of Status (DAS) is received from
the Treasury and then the marked check shall be
destroyed locally by burning or shredding. No
report of destruction is made to the Treasury.
The date of destruction and supporting documentation shall be noted in DD Form 2662,
Recertified Check Register.
080514. Forgery
A. General. A payee may have a
valid claim against the Check Forgery Insurance
Fund (CFIF) to enforce the Government's obligation on account of the check when the Treasury
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troller General Decision B-242666 dated August
31, 1993, reference (aj), if the statutory requirements for the claim have been met and the
proceeds of the check cannot be recovered from
the banking system through bank reclamation
procedures, the Treasury is responsible for
issuance of the settlement check with the payment charged to the CFIF.

forged and is in the process of collecting the proceeds through the banking system (bank reclamation), refund pending.
In this instance,
should the bank reclamation process fail, the
settlement to the payee should properly be
chargeable to the CFIF. Therefore, the recertified
payment check should not be issued until the
Treasury further advises that the proceeds have
been recovered from the banking system and the
credit provided to **F3880.

080515. Forgery Claims
A. General. As stated in the previous
paragraph, a payee may have a valid claim
against the CFIF when the unavailable original
check has been determined by Treasury to have
been paid. The DO shall deliver the FMS Form
1133 portion of the form set to the payee for
completion and return to the disbursing office if
the SF 1184 was submitted with stop codes of A,
D, F, or G. If the payee claims the endorsement
signature is a forgery, the FMS Form 1133 must
be completed by the payee and returned to the
DO for submission to Treasury. The DO shall
inform the payee that only the Treasury is
authorized to adjudicate claims of forgery
against Treasury checks. If a recertified payment check has not yet been issued, no recertified payment check will be issued prior to
receipt of an FMS Form 3859, Claims Disposition
Notice from the Treasury. If the Treasury determines the check was not forged, the claim will
be considered closed and normally the payee
will not be authorized to receive a recertified
payment. Also, if the Treasury determines the
original check was not forged and the original
check has been replaced by a recertified payment
check, the payee shall be liable for the value of
the recertified check and must make immediate
payment. NOTE: CHECKS LOST BY THE
PAYEE AFTER THEY WERE ENDORSED BY
THE PAYEE ARE NOT FORGERIES.

2. The Treasury has determined
that payee is entitled to the proceeds of the
check (the endorsement on the original check
was forged but the time period for bank reclamation has expired), settlement authorized. This
situation generally does not occur unless the
payee failed to file the claim against the original
check within the statutory 1 year period from the
date the check was issued. As explained in
paragraph 080514 above, the running of this 1
year statutory period does not effect the underlying obligation to make payment. In this instance, if the underlying obligation is otherwise
determined to be valid (payee entitled to the
payment), the recertified check may be issued
with the payment charged to the appropriation
or fund charged when the original check was
issued. If the original appropriation or fund is
no longer available, the recertified payment
should be charged to a current appropriation
available for the same general purpose subject to
limitations on its use.
080516. Collections of Double Negotiations
A. General. Negotiation of an original check which has been replaced by a recertified check is considered to be an illegal, incorrect, or improper payment for purposes of
pecuniary liability. DOs are responsible for
collection from payees to recover illegal, incorrect, or improper payments made by the DOs
and/or deputies and agents. In the event that
the payee separates from Government service,
the DO shall continue to be responsible for
assuring collection action. Normally, collections
for illegal, incorrect, or improper payments are
one-time cash refunds or lump-sum collection by
pay account checkage or salary offset and do not
warrant installment liquidation. A decision to
permit repayment in installments is reserved for
extreme personal hardship and is left to the
discretion of the DO.

B. FMS Form 3859, Claims Disposition Notice. A payee is only entitled to a recertified check in settlement of a claim of forgery
based on an FMS Form 3859 issued by Treasury.
The FMS Form 3859 is used to advise the payee
and the DO of the results of Treasury's investigation of the claim of forgery. The conditions by
which the DO is authorized to issue a recertified
check to the payee are described below.
1. The Treasury has determined
that the endorsement on the original check was
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B.

DoD Financial Management Regulation

Procedures

2. Determination of Fraud.
Double negotiations could indicate misrepresentation or fraudulent intent. If the DO suspects
that the negotiation of the original check is the
result of fraudulent activity, the procedures
outlined in chapter 06 of this Volume for reporting the event, and for possible investigative and
disciplinary action shall be followed. Collection
action shall be taken as specified in Part II of this
Volume.

1. Collection Action. When the
DO is notified that the Treasury has reversed a
previous credit to **F3880 from the cancellation
of the original check, the DO shall and immediately begin collection action. Due process rights
of collection specified in Part II of this Volume
shall be afforded the payee in each case. Normally, the most effective measure of effecting
expeditious recovery will be to present the payee
a photocopy of the paid original check and a
copy of the signed statement of claimant containing the clause acknowledging that the payee was
not entitled to both the original and the recertified check, and to enforce the agreement contained therein. Due process rights of collection
include the opportunity for the payee to contest
the validity of the debt. In cases of double
negotiation, this opportunity is provided by the
payee's right to complete the FMS Form 1133. If
upon presentation of the copy of the negotiated
check the payee asserts that the check was
negotiated over a forged endorsement, collection
should not begin until the Treasury's Division of
Check Claims adjudicates the payee's claim of
forgery. However, if the payee does not provide
the properly completed FMS Form 1133 within
the time frame allowed for presentation of
documentation as to why the debt is not owed,
the payee will be deemed to have acknowledged
the debt and collection will begin immediately.
If the payee provides the properly completed
FMS Form 1133 and the Treasury determines the
check was forged, the payee would not owe the
debt. If the Treasury denies the payee's claim of
forgery (i.e., the Treasury determines the check
was not forged), the full amount of the check is
due and payable immediately. Collection action
shall be completed within 90 days of the receipt
of the DAS from Treasury indicating the canceled unavailable original check has been paid or
within 90 days of receipt of the FMS Form 3859
from Treasury indicating the payee's claim of
forgery is denied, as applicable to the circumstances of each individual case as described
above. The DO shall document all attempts to
collect illegal, incorrect, or improper payments.
If all reasonable steps have been taken to make
collection and the illegal, incorrect, or improper
payment becomes locally uncollectible within the
90-day time limit, the DO shall transfer the debt
to the servicing DFAS Center designated to
pursue collection of locally uncollectible debts.

080517. Relief of Liability for Uncollectible
Illegal, Incorrect, or Improper Payments. The
DO may request relief of liability for illegal,
incorrect, or improper payments following the
procedures in chapter 06 of this Volume. As
stated in 65 Comp. Gen. 812 (reference (ak)), the
policy of the Comptroller General is to deny
relief in cases where the DO does not make all
reasonable attempts to collect from the payee
and delays more than 3 months before referring
the debt to the appropriate activity for further
collection. In the case of DoD Components, the
appropriate activity to refer debts is the servicing
DFAS Center.
080518. Separation of Duties. The payment
recertification process is subject to the same
management controls as other more routine
disbursements. The same individual shall not
authorize, process, and review recertified check
transactions. Except as provided below, the
minimum acceptable separation of duties shall
consist of preparation of the SF 1184 by one
individual; review and approval of the DD Form
2660 and SF 1184 by a deputy or the DO; preparation of a disbursement voucher by one individual in the appropriate entitlement area; review
and approval of the voucher and supporting
documentation by a first line supervisor other
than the deputy or DO authorizing the transaction; and authorization of the disbursement by
the DO or a deputy. At locations where the
entitlement and disbursing offices are combined
into one unit (as is the case at small activities
and most tactical units), whenever possible
neither the person preparing the SFs 1184 and
disbursement vouchers nor the person reviewing
the transaction and supporting documents shall
prepare the check.
0806
TREASURY CHECKS
UNDER LIMITED PAYABILITY

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for the additional amount to the agency within
the 6-year period following the accrual of the
original claim, December 1978. If, however, in
1986 the individual, in addition to negotiating
the check, submitted a claim for the additional
$250, the claim for the additional amount would
have been barred since more than six years had
elapsed from the accrual of the original claim.

080601. Background. The Competitive Equality
Banking Act of 1987, Public Law 100-86 (reference (ah)) (CEBA) amended 31 U.S.C. § 3328
(reference (o)), and created a new section 3334 to
establish time limits on the payability (negotiability) of Treasury checks. CEBA affects the time
period permitted for negotiation of Treasury
checks, initiating and processing claims on those
checks, recovering monies from financial institutions, and replacement of Treasury checks.
However, CEBA has no effect on the underlying
obligation of the United States for which a
Treasury check was issued. Electronic Fund
Transfer (EFT) payments and limited depositary
checking account payments are also not affected
by CEBA.

B. CEBA. The Competitive Equality
Banking Act (CEBA) established a one-year
limitation on the negotiability of a Treasury
check. However, the negotiability of a check
does not affect the obligation underlying the
check. Effective October 1, 1989, CEBA left the
two causes of action separate, that is, one on the
underlying obligation and one on the Treasury
check. However, CEBA imposed a statutory
limitation on the period during which a Treasury
check may be paid and on any claim on account
of a Treasury check. CEBA requires that Treasury checks must be negotiated within one year
of the date of issuance and states that any claim
on account of a Treasury check is barred unless
the agency which issued the check receives a
claim within one year of the issuance date.
Following this one-year period, a request for
payment based on the Treasury check is forever
barred. However, since a claim on the underlying obligation is separate from a claim on the
check, payment may still be made on the underlying obligation subject to the six-year statute of
limitations in the Barring Act (31 U.S.C. §
3702(b)). Accordingly, after the six-year period
following the accrual of the claim, a check may
be issued only if the claimant has tolled the
Barring Act by making a timely claim on the
underlying obligation. To make CEBA applicable in the above example, change the years of the
hypothetical case. If the individual submitted
the claim in December 1989, and the date of
issuance of the check was January 1, 1990, a
claim on the check expired one year after the
issuance date, December 31, 1990. Thus, the
individual had to perfect his claim on the Treasury check before the one year period expired in
order to obtain a replacement check. This,
however, does not affect a claim on the underlying obligation. In this example, because a claim
for payment, that is, the claim submitted in
December 1989, was timely submitted, the running of the period of limitations in the Barring
Act was tolled, and a replacement check may be
issued, even if more than 6 years pass. Con-

A. Pre-CEBA. Prior to the effective
date of CEBA (October 1, 1989), 31 U.S.C. §
3328(a) provided that a Treasury check could be
paid (negotiated) at any time and 31 U.S.C. §
3328(c) provided that the limitation on claims
against the Government in 31 U.S.C. § 3702 (Barring Act) did not apply to an unpaid (not negotiated) Treasury check. These principles may be
shown with the following hypothetical examples.
1. An individual makes a claim
for payment of $1000 in December 1978 with an
agency and receives a Treasury check in payment in January 1979. The individual does not
negotiate the check until 1986. In this example,
the underlying obligation is the amount due in
satisfaction of the claim. The individual tolled
the Barring Act by submitting the claim for
payment in December 1978. Upon the issuance
of a Treasury check, the individual also has a
separate claim on the Treasury check, which
was, in 1979, payable in perpetuity. 31 U.S.C. §
3328(a) (1982). Thus, prior to CEBA, the individual’s right to obtain a replacement check on
account of the original unnegotiated Treasury
check masked the effect of the Barring Act (31
U.S.C. § 3702 (b)) on the underlying obligation.
2. The effect of the Barring Act
on the underlying obligation may be shown by
modifying this example slightly. In addition to
the earlier facts, assume further that the individual discovered that he had failed to claim all that
was due in December 1978 and that the agency
in fact owed him another $250. He may obtain
payment of the additional amount of the underlying obligation only if he submits a new claim
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against Treasury checks as time barred (i.e.,
claims for replacement of Treasury checks)
which are not received prior to the expiration of
the 12-month period of negotiability (from the
date of issue) of the check. The DOs should
notify the claimant that a claim of non-payment
of the underlying obligation of the Government
must be filed with the appropriate entitlement
office (contracting officer for vendors or commercial payees, military pay office, civilian pay
office, travel office, etc.).

versely, if a timely claim on the underlying
obligation had not been received, the claim on
the underlying obligation is barred and an
agency may not issue a replacement check.
Therefore, if a claimant has submitted a valid
claim to toll the statute of limitations on the
underlying obligation, he may obtain a payment
check even if more than 6 years has passed since
the claim accrued or the check was issued.
However, that is not to say that tolling of the
Barring Act on the underlying obligation permits
payment in perpetuity. Entitlement to payment
is not unlimited; any appropriate defense remains available to the government. For example,
where following cancellation of a Treasury check
under CEBA, a claimant waits an inordinate
period of time to request payment on the underlying obligation, laches may apply. Furthermore,
Treasury records show only that a check has not
been presented to the Treasury for payment, and
not whether it was presented to and paid by an
intermediary bank.

080604. Limited Payability Check Cancellation
Process. During the 14th month after issuance,
Treasury will identify and cancel all checks that
have not been negotiated within 12 months from
the date of issue. Where the check issue data is
submitted after the limited payability period, the
cancellation of checks that are outstanding will
occur at the end of the month in which the check
issue data is submitted. The Treasury credits the
funds derived from the cancellation of checks
dated on or after October 1, 1989, to Unavailable
Check Cancellations and Overpayments (Suspense), **F3880. The DFAS Centers at Cleveland,
Denver, and Indianapolis will receive the limited
payability cancellation credits monthly from the
Treasury on an SF 1081, Voucher and Schedule
of Withdrawals and Credits, along with a magnetic tape listing of checks canceled. Identifying
information for the checks being canceled will be
included on the magnetic tape. Where available,
the proceeds of these canceled checks will be
forwarded to the DFAS Centers through the
Government On-line Accounting Link System/On-line Payment and Collection
(GOALS/OPAC). Any identifying information
provided in the original check issue data submission will be reflected as detail in the credit
transmission. The detail also will be provided
on microfiche monthly. The DFAS Cleveland,
Denver, and Indianapolis Centers will forward
check credit information (including the detail
information) applicable to the DFAS Columbus
Center disbursing accounts to the DFAS Columbus Center. The DFAS Cleveland Center also
will forward the cancellation credit information
(including the detail information) applicable to
the DFAS Kansas City Center and Marine Corps
disbursing offices to the DFAS Kansas City
Center. Note: All checks issued before October
1, 1989, that were not negotiated by October 1,
1990, were also canceled by Treasury (referred to
as “mass cancellation”). However, the proceeds

080602. Treasury Check Payability. All Treasury checks issued prior to October 1, 1989, have
been canceled. All Treasury checks issued on or
after October 1, 1989, bear the legend "Void After
One Year." The Treasury will decline payment
of all checks which are not negotiated to a
financial institution within 1 year from the check
issue date. Financial institutions will advise the
payee to contact the agency which issued the
check because the check is no longer negotiable.
Any physical checks returned to the disbursing
office because they are no longer payable (negotiable) shall be stamped “VOID - NOT NEGOTIABLE” and shredded once the disbursing
office has confirmed receipt of the Limited
Payability cancellation credit. Treasury checks
issued prior to October 1, 1989, have already
been mass canceled and may be shredded without confirmation of receipt of a Limited Payability cancellation credit.
080603. Treasury Check Claimability. Any
claim on account of a Treasury check is barred
unless it is presented to the agency that issued
the check within 1 year after the date of issuance. Since CEBA established a 1-year statute of
limitations for claims against a Treasury check,
DOs are not authorized to process any claim for
replacement of a check which is over 12 months
old (from date of issue). Therefore, under the
provisions of CEBA, DOs must reject all claims
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or reversal must agree with the original check
issue data reported to Treasury when the check
was issued. Any discrepancy in this data must
be researched to determine the cause of the
discrepancy and appropriate action taken to
correct the discrepancy. In addition, the disbursing officer shall ensure that disbursing records
are researched to determine if a claim of loss,
theft, non-receipt, etc., has been filed on the
limited payability canceled check. This includes
a determination of whether the check was previously replaced by a control check, recertified
check, or other type of replacement check. The
disbursing office also should notify the appropriate entitlement or subject matter area (i.e., military pay, civilian pay, travel pay, or commercial
accounts payable) that the Treasury has returned
credit to the activity because the check was not
negotiated within the prescribed period. Upon
the request of an entitlement area, DOs should
accomplish the verifications described at paragraphs 080608.A, 080608.D through
080608.A, 080608.D below and advise the entitlement area whether the original Treasury check
was canceled or negotiated, or whether is previously was replaced.

of these canceled checks were not returned to the
check issuing agency but were applied to the
Treasury's uncollectible accounts receivable.
080605. Reversals of Limited Payability Cancellations. In some cases, checks will be negotiated
to financial institutions within 1 year from the
date of issue, but processing in the Federal
Reserve System or in the Treasury’s Reconciliation Branch will prevent the payment from being
applied to the Check Payment and Reconciliation
(CP&R) system before the limited payability
cancellation has occurred. In these instances it
will be necessary for the Treasury to reverse the
cancellation credit and provide a copy of the
paid check. Reversal transactions will be separate from the monthly cancellation credits described above.
080606. Accounting for Limited Payability
Cancellation Credits or Reversals
A. DFAS Center. Treasury regulations require the proceeds from canceled checks
to be returned to the appropriation from which
the check was issued originally and to treat the
canceled check as an account payable. Within 15
days of receipt, the DFAS Center should provide
the check cancellation and credit detail information to both the disbursing office that issued the
check and the accounting office that services the
disbursing office. Treasury reversal of previous
cancellation credits also should be provided to
the applicable disbursing and accounting offices.

080607. Claims of Non-payment of the Underlying Obligation. Comptroller General decision
B-244431.5, dated August 23, 1995 (reference
(al)), stated that whether a check may be
replaced following the limited payability
cancellation of a Treasury check depends on
whether a timely claim on the underlying
obligation has been submitted to toll the applicable statue of limitation, 31 U.S.C. § 3702 (b)
(1988) (Barring Act).
As explained in the
following subparagraphs, where documentary
evidence of a timely claim on the underlying
obligation exists, or other appropriate evidence
that a timely claim was received, an agency may
issue a new check. As required by paragraph
080603, when a Treasury check claim or replacement request is received by a DO more than 1
year after the check issuance, the DO should
notify the claimant that a claim on account of the
Treasury check is barred, and that any claims on
underlying obligations should be filed by the
payee with the appropriate entitlement area or
agency with jurisdiction over the underlying
obligation. In all cases, entitlement to payment
on these claims must be determined by the
appropriate entitlement area. For approved
claims, the source of funding for the recertified

B. Accounting Office. The accounting office should promptly transfer the individual check credits from **F3880 to the appropriation charged when the check was issued and
establish an account payable. Reversal of a
previous credit should also be promptly transferred from **F3880 to the appropriation charged
when the check was issued and the account
payable removed.
C. Disbursing Office. Upon receipt of
the detailed limited payability cancellation credit
or reversal information from the servicing DFAS
Center, the disbursing officer is responsible for
initiating research on the check issue data submitted to the Treasury to ensure that the detailed
information provided is accurate. That is, the
DSSN, check serial number, date of issue, and
issue amount provided in the cancellation credit
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the appropriate civilian payroll office for determination of entitlement and that a timely claim
on the underlying obligation was submitted.
Note that Treasury checks issued in payment of
obligations relating to civilian pay entitlements
ordinarily are not issued in response to claims.
Therefore, the payee usually will not have tolled
the Barring Act by asserting a claim prior to
issuance of the original check. If it is determined
that the payee has submitted a timely claim and
that the payee has not been paid, the claim must
be certified and forwarded to the appropriate
disbursing office for payment. See paragraph
080608 below for payment procedures.

payment must be the appropriation charged
when the original check was issued, or if no
longer available, a current appropriation available for the same general purpose subject to
limitations on its use. For checks issued on or
after October 1, 1989, which were canceled under
limited payability, proceeds were provided as
described in the previous paragraph and should
have been transferred to the original appropriation charged when the check was issued and an
account payable established. For checks issued
before October 1, 1989, which were mass canceled and for which the proceeds were not returned to the issuing agency, the source of
funding for approved claims should be the
appropriation charged when the original payment was made. If no longer available, charge
a current appropriation available for the same
general purpose as the original appropriation
subject to limitations on its use. After determination of a payee's entitlement to a recertified
payment, the entitlement area should prepare
and certify the payment voucher and forward
the voucher and supporting documentation to
the disbursing officer for payment.
A.

3. Travel Pay. Claims of nonpayment for travel entitlement by members of
the Armed Forces or civilian employees must be
submitted to the appropriate travel office for
determination of entitlement and that a timely
claim on the underlying obligation was submitted. Note that Treasury checks issued in payment of obligations relating to travel pay
entitlements ordinarily are issued in response to
claims asserted by claimant submission of travel
vouchers. Unlike military and civilian pay cases,
the Barring Act’s statute of limitations in travel
payment cases usually will have been tolled
before issuance of the original check when the
claimant submitted the travel voucher. If it is
determined that the payee has submitted a
timely claim and that the payee has not been
paid, the claim must be certified and forwarded
to the appropriate disbursing office for payment
See paragraph 080608 below for payment procedures.

Claim of Individual Payees

1. Military Pay. Claims of nonpayment of members of the Armed Forces (to include active duty, reserve, retired, and annuitant)
must be submitted to the appropriate military
payroll office for determination of entitlement
and that a timely claim on the underlying obligation was submitted. Note that Treasury checks
issued in payment of obligations relating to
military pay and allowance entitlements ordinarily are not issued in response to claims.
Therefore, the payee usually will not have tolled
the Barring Act by asserting a claim prior to
issuance of the original check. It may, however,
be necessary for the entitlement area to consider
the extent to which the Barring Act was tolled
during periods of active duty performed by the
claimant. If it is determined that the payee has
submitted a timely claim and that the payee has
not been paid, the claim must be certified and
forwarded to the appropriate disbursing office
for payment See paragraph 080608 below for
payment procedures.

4. Residual Claim Categories.
Treasury checks also are issued to individuals in
satisfaction of miscellaneous Government obligations. For example, legal claims under the
Federal Tort Claims Act, 28 U.S.C. §§ 1346(b),
2671-2680, should be asserted by claimant-payees
before the entitlement area within the military
department with tort claim settlement authority
over the claim. Similarly, claims of properly
losses incurred incident to Government service
may be cognizable under the Military Personnel
and Civilian Employees’ Claims Act, 31 U.S.C. §
3721, and should be asserted by claimants before
entitlement areas with claim settlement authority, such as military judge advocate general
departments. Note that Treasury checks issued
in payment of these types of obligations are

2. Civilian Pay. Claims of nonpayment for wages earned by civilian employees
of the Federal Government must be submitted to
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reason codes, status codes, and message responses are provided in tables 8-1 and 8-4.

issued in response to claims asserted by the
claimants. Unlike military and civilian pay
cases, the Barring Act’s statute of limitations in
these cases usually will have been tolled before
issuance of the original check when the claimant
submitted the claim. If it is determined that the
payee has submitted a timely claim and that the
payee has not been paid, the claim must be
certified and forwarded to the appropriate
disbursing office for payment See paragraph
080608 below for payment procedures.

C. Verify that the original check was
not spoiled or voided and replaced by a control
check or a check bearing a different check number.
D. Verify that the original check has
not previously been replaced by a recertified
check, substitute check, or replacement check
(i.e., was not previously the subject of a claim of
non-receipt, loss, theft, etc.).

B. Claims of Commercial Payees. As
used herein, the term "commercial payees" includes vendors, contractors, and any individual
under contract for miscellaneous services.
Claims of non-payment from commercial payees
or their authorized agents must be submitted by
the claimant to the contracting officer. If the
contracting officer determines that the commercial payee remains entitled to payment of the
contractual obligation, and if a payment voucher
is prepared and forwarded with supporting
documentation to the disbursing office, the DO
must then determine if a replacement check
should be issued based on the criteria in paragraph 080608 below.

E. Issue a replacement check upon
receipt of an approved claim and certified payment voucher from the entitlement area, provided that the verifications under subparagraphs
080608.C, 080608.D and 080608.C, 080608.D
confirm that the original check previously has
not been replaced. If the above verifications
disclose that the original check previously has
been replaced, the DO shall reproduce a copy of
the payment voucher on which the replacement
was issued and obtain a photocopy of the replacement from Treasury as prescribed in section
0805. The copy of the voucher and replacement
check shall be provided to the entitlement area
for use in providing notification to the claimant
that the claim was previously settled. In order
to provide the necessary cross-reference and
control over issuance of replacement checks, DOs
shall maintain a DD Form 2662, Recertified
Check Register as prescribed in paragraph
080503 of this chapter.

080608. Claim Processing Procedures. Upon
receipt of an approved claim and certified payment voucher from the appropriate entitlement
area, along with appropriate supporting documentation, the DO shall take the actions prescribed below.
A. Verify that the original check was
canceled under limited payability.

Note: Except for deactivated and closed disbursing offices, only the disbursing office that
issued the original check is authorized to issue
a recertified payment for an underlying obligation represented by a check canceled under
Limited Payability. For deactivated disbursing
offices, the designated settlement office is
authorized to make these recertified payments
under its own DSSN. For closed disbursing
offices, only the servicing DFAS Center is
authorized to make these recertified payments
under its own DSSN. Under no circumstances
is any DO authorized to issue a recertified
payment for these claims citing a direct charge
to the **F3880 account. Recertified payments
for the underlying obligations represented by
a check canceled under Limited Payability may
only be made from the original appropriation

B. Verify that credit for the check
was received from Treasury and transferred by
the accounting office to the original appropriation charged when the check was issued. If
receipt of the credit cannot be verified or no
information is available locally, the DO shall
prepare and submit to the servicing DFAS
Center an SF 1184 for each check using Stop
Reason Code “K” (photocopy), “L” (certified
photocopy), or “M” (status) and citing “Limited
Payability Cancellation Replacement Request” in
the “For Agency Use” block. This action is also
required to ensure that the check was canceled
under mass cancellation before making any
recertified payment for an obligation represented
by a check dated before October 1, 1989. Stop
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A. Preparation. Holder-in-due-course
SFs 1184 cannot be submitted via mechanized
systems. Using a typewriter, complete the
following blocks on the SF 1184 and make no
other entries.

or if no longer available, from a current appropriation available for the same general purpose
as the original appropriation, subject to limitations on its use.

0807

1. CK. SYM. Enter the DSSN of
the disbursing office that issued the check.
(Processing DSSN may be different).

HOLDERS-IN-DUE-COURSE

080701. General. A holder-in-due-course is a
person, financial institution, or business other
than the original payee who, in good faith, takes
possession of a check through endorsement. A
holder-in-due-course may be the second, third,
fourth, or later holder to whom the check has
been transferred by endorsement. A holder-indue-course has no direct claim against the issuer
(issuing DSSN) of a Treasury check. However,
all DOs shall assist the holder-in-due-course in
filing claims as provided in this section.

2. CK. SERIAL. Enter the serial
number of the lost, stolen, or destroyed check.
3. CK. AMOUNT. Enter the
exact amount of lost, stolen, or destroyed check.
4. CK. DATE. Enter the date of
lost, stolen, or destroyed check.
5.

080702. Exceptions. A check sent to a financial
institution for credit to the account of a member,
employee, or vendor and made payable to the
financial institution does not create a holder-indue-course relationship. When these checks are
lost, stolen, or destroyed, the recertified check
procedures in section 0805 of this chapter apply.

FOR DO USE

a. Enter an "X" in the
"Request Processed" block.
b. Enter the name and
DSSN of the preparing DO’s activity, post,
station, or unit on "DO Activity" line.
c. The DO, deputy, or other
authorized person shall sign the "Signature" line.

080703. Lost-in-Transit Items. When the holder-in-due-course is a financial institution (commercial bank, credit union, savings and loan,
etc.), the DO should advise them to submit their
claim through the nearest FRB as a lost-in-transit
item. However, the DO may accept claims from
financial institutions if the holder cannot submit
the claim through the FRB.

6.

FOR AGENCY USE
a.

Type the words "Holder-

In-Due-Course".
b. Type the word "Payee:"
and the name and SSN of the payee of the lost,
stolen, or destroyed check.

080704. Processing Claims. Any DO, not just
the DO of the DSSN which issued the check, can
process a holder-in-due-course claim if all the
data needed to complete the SF 1184 is supplied.
If all the data is not provided the accepting DO
shall submit the holder’s claim supported by a
signed statement from the payee and/or holder
to the disbursing office that issued the check.
The issuing disbursing office shall then complete
the SF 1184 and forward the completed package
to the Treasury. The disbursing office processing
a valid holder-in-due-course claim SHALL NOT
issue a recertified check to the holder.

c. Type the word "Claimant:" and the name and address of the holder
making the claim for the check.
7. AGENCY LINE. Type "U.S.
Army", "U.S. Navy", "U.S. Air Force", or "U.S.
Marine Corps", as appropriate. Defense agencies
other than the Army, Navy, and Air Force shall
enter the appropriate agency name based on
which Military Service provided the DSSN.
8. SIGNATURE LINE. The DO
or a deputy shall sign the SF 1184.

080705. Preparation and Distribution of the SF
1184 for Holder-in-Due-Course

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Volume 5, Chapter 08

LEAVE ALL OTHER FIELDS OF THE SF 1184
BLANK.
B. Distribution. Attach the statements of the payee and the holder to the SF 1184
original copy. Mail the original SF 1184 and
statements to: Department of the Treasury,
Financial Management Service, Exception Processing Unit, Operations Division Check Claims,
P.O. Box 1849, Hyattsville, MD 20788. File the
"Disbursing Office Copy" in the processing DO’s
retained records. If the processing DSSN is not
the DSSN issuing the original check, mail the
"’Agency Receipt Copy" to the issuing DSSN.
Otherwise, destroy the "Agency Receipt Copy"
and the "Administrative Agency Copy". See
figure 8-9 for a properly completed SF 1184
(Holder-In-Due-Course).
080706. Payment of Claims. The Treasury will
determine the payment status of the original
check, advise the holder of the status and the
action to be taken, and forward copies of paid
checks to the holder. The processing DO shall
not issue a recertified check for any holder-indue-course claim received and processed
through the Treasury. In addition, when an
"Agency Receipt Copy" is received by the disbursing office that issued the check, action shall
be taken to ensure that the check issue records
for the original check identified on the SF 1184
are flagged or blocked by a clear and unmistakable signal to prevent future cancellation and replacement of the original lost or stolen check.

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STOP
CODE

MEANING

A

RECERTIFIED CHECK

D

ENTITLEMENT

E

DECEASED

F

NON-ENTITLEMENT

G

LOST/STOLEN - ENDORSED

1.
2.

Payee entitled to proceeds of the check.
Check was in payee’s possession and had been endorsed
before it was lost or stolen.

K

PHOTOCOPY

1.
2.

Photocopy needed for administrative purposes.
No indication of nonreceipt, loss, theft or that a claim will be
involved.
This code does not cancel an original check.

CONDITIONS FOR USE
1.
2.
3.
4.
5.

The same conditions apply as for Code A above except the agency
prefers to recertify the payment after it has been advised of the
status of the original payment, or after receiving credit from
Treasury on the outstanding check. A recertified check is not issued
until the status of the original check has been determined.
1.
2.

CERTIFIED PHOTOCOPY

1.
2.
3.

M

STATUS

1.
2.

R

FOLLOW-UP TO
PRE-RECERTIFICATION STOP

Payee died before original check issue date.
Payee’s estate is not entitled to the proceeds of the original
check.

Payee is not entitled to all, or any part of the proceeds of the check.

3.
L

Payee entitled to original check.
Payee claims nonreceipt, loss, theft, or mutilation.
Check was not endorsed by payee when lost or stolen.
DoD is making a second payment by RECERTIFIED CHECK.
Payment was not a direct deposit/electronic funds transfer
check.

1.

2.

Certified photocopy needed to satisfy legal requirements.
No indications of nonreceipt, loss, theft, or other evidence that
a claim for a check by the payee is involved.
This code does not cancel an original check.
Used to determine payment status only, when a photocopy is
not required for administrative purposes.
This code does not cancel an original check.
DO needs information on Request for Stop Payment (Standard
Form 1180) submitted prior to recertification procedures (prior
to July 27, 1984).
This code does not cancel an original check.

U

LEGAL INCAPACITATION

Agency determines payee is no longer legally entitled to the
proceeds of the check.

P

LIMITED PAYABILITY
CANCELLATION REQUEST

This code is for use only by Navy and Marine Corps disbursing
offices. It is used to verify credit for limited payability cancellation
from Treasury. This code does not cancel an original check.

Table 8-1. Unavailable Check Cancellation Stop Codes

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Volume 5, Chapter 08

OUTPUT CODE

DESCRIPTION

1

Magnetic tape input through Treasury Financial Centers and magnetic tape
output from the CSD. (Note: agencies may not use this code unless they
have entered into agreements with the Treasury’s Field Operations and the
CSD).

2

Paper Standard Form 1184 input; paper output.

3

Reserved.

4

Magnetic tape input from non-Treasury disbursing agencies and magnetic
tape output from the CSD.

5

Reserved.

6

Reserved.
Table 8-2. Agency Output Codes

FOR AN ITEM CANCELLATION

FOR A BATCH TRANSMITTAL

Original

DFAS Center

Original

DFAS Center

D.O. copy

Disbursing office retain

D.O. copy

Disbursing office
retain

Agency receipt copy

Not used - destroy

Agency receipt copy

DFAS Center

Admin. agency copy

DFAS Center

Admin. agency copy

DFAS Center

Table 8-3. Distribution of Manually Prepared SF 1184, Unavailable Check Cancellation

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STOP REJECT CODES
1A
1B
1C
1D
1E
1F
1H
1I
1J
1K
1L
1N
1O
2A
3A
3C
4A
4C

Rejected - symbol missing.
Rejected - check serial number missing.
Rejected - check amount missing.
Rejected - original check date missing.
Rejected - UCC/CSI reason code missing.
Rejected - payee ID number missing.
Rejected - payee name missing.
Rejected - address missing.
Rejected - decedent name missing.
Rejected - date of death missing.
Rejected - agency location code missing.
Rejected - amount to be reclaimed missing.
Rejected - agency output indicator missing.
Rejected - check description error; resubmit corrected stop.
Rejected - date of death after check date.
Rejected - decedent payee wrong/payee.
Rejected - invalid UCC/CSI.
Rejected - invalid agency location code.

4D

4E
5A
5B
5C
5D
5E
6A
6B
7A

8A
8B
9A

Rejected - UCC/CSI code unauthorized for ALC:
Certain stop codes are reserved for special use.
If you submit a UCC with a stop code that is not
available to the DoD, the UCC will reject.
Rejected - invalid agency output indicator.
Rejected - check symbol field numeric only.
Rejected - check serial no. field numeric only.
Rejected - amount field numeric only.
Rejected - reclaimed amount field numeric only.
Rejected - ALC field numeric only.
Rejected - invalid check date field.
Rejected - invalid date of death field.
Rejected - no record of check symbol/serial no.
(check issue report not submitted, recorded, or
rejected).
Rejected - ck canceled/agency credited.
Rejected - void check-DO never issued check.
Rejected - amount not equal to issue amount.

PAID STATUS CODES
11
13
14

Paid - photocopy and claim to follow.
Paid - DCC reclamation; no photocopy to agency.
Paid - photocopy to follow. Subsequently the DO
will receive FMS Form 3838 with one of the following messages:
1.
Check paid - copy enclosed.
2.
Check previously canceled by Standard Form 1184 and proceeds made
available to agency.
3.
Check previously canceled by available check cancellation.
4.
Check canceled pursuant to limited
payability. The proceeds were made
available to the agency 14 months after
the issuance of the check.

15
16

17
18

20
21

Paid - certified photocopy to follow.
Paid - status. The check has been presented for
payment or canceled and only status was requested.
Paid - endorsement may prohibit claims action;
photocopy and claim to follow.
Paid - statute of limitations expired; no photocopy available. The statute of limitations for
making an unavailable check cancellation claim
has expired. If status is needed, use stop reason
code M.
Paid - declined check; photo/claim to follow.
Paid - ACC credit by DO - no photo available.

LIMITED PAYABILITY STATUS CODES
25

Paid - no further information available. A copy of
the check has been requested under stop codes K
or L. Treasury is not able to provide copies of
checks issued prior to November 7, 1986. Copies
of checks issued on or after November 7, 1986 are
generally available for 78 months.

26

27

Limited Payability Mass Cancellation. Check was
issued prior to October 1, 1989 and was included
in the cancellation of all outstanding checks on
November 30, 1990. No further assistance available.
Check Previously Canceled By Limited Payability. The check was outstanding after 14 months
from its issue date and was canceled.

OUTSTANDING STATUS CODES
32
33

Outstanding - check canceled, agency credited.
Outstanding - no photocopy.

34

Outstanding - status.

Table 8-4. Daily Advice of Status Codes and Messages

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Volume 5, Chapter 08

PAYMENT EXCEPTION STATUS CODES
40
41
42

Payment Exception - DCC to review and advise.
Payment Exception - DCC to review and advise.
Payment Exception - DCC to review and advise.

43
44

Payment Exception - DCC to review and advise.
Payment Exception - DCC to review and advise.

SUBSEQUENT STOP CODES
53
54
61

62

Rejected - duplicate stop.
Check has been previously canceled.
Payment Over Cancellation - Reversal of previous
agency credit on ( date ) by SF 1081 (Voucher #).
Photocopy and claim attached.
Payment Over Cancellation - Reversal of previous
agency credit on ( date ) by SF 1081 (Voucher #).
Photocopy used for DCC reclamation on deceased
stop.

63

90

Payment Over Cancellation - Reversal of previous agency credit on (date) by SF 1081 (Voucher
#). Photocopy and claim attached. Endorsement
may prohibit claims action.
Payment Exception - ODCC to review and advise.

Table 8-4. Daily Advice of Status Codes and Messages (Continued)

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DoD Financial Management Regulation

Reason

Time Frame

1.

DAS states duplicate stop.

Immediately.

2.

DAS states exception category.

No earlier than 60 days from receipt
of DAS.

3.

DAS states check paid.
a.
Photocopy of check and claim
form not received.
b.
Photocopy of check received,
no claim form.
c.
Received claim form without
photocopy of check.
d.
Photocopy of check has different check symbol and serial
number from DAS.

4.

Standard Form 1081 received with a
claim document.
a.
Without photocopy of check.
b.

c.

d.

Without claim form (not applicable for stop code E or T when
no photocopy of check can be
obtained).
Without a photocopy of check
and claim form.
With wrong photocopy of
check.

5.

Treasury has not responded to a
claim form.

6.

Claims disposition notice (CDN) indicates need for investigation or refund
from bank, but final CDN not received.

Remarks

No earlier than 30 days from receipt
of DAS.
Immediately upon receipt of photocopy of check.
Immediately upon receipt of claim
form.
Immediately upon receipt of photocopy of check.

Check items 4, 4a, and 4b of FMS
Form 3864.
Check items 4 and 4b of FMS
Form 3864.
Check items 4 and 4a of FMS
Form 3864.
Return photocopy of check. Check
items 4 and 4c of FMS Form 3864.

Immediately upon receipt of Standard Form 1081.
Immediately upon receipt of Standard Form 1081.

Check items 5 and 5a of FMS
Form 3864.
Check items 5 and 5b of FMS
Form 3864.

Immediately upon receipt of Standard Form 1081 and claims document.
Immediately upon receipt of Standard Form 1081 and claims document.

Check items 5, 5a, and 5b of FMS
Form 3864.

No earlier than 30 days from submission of the claim form.

Enter the date claim form submitted on FMS Form 3864.

a.

b.

No earlier than 120 days
from CDN that states
"Pending investigation."
No earlier than 180 days
from CDN that states
"Pending refund from
bank."

7.

DAS advised outstanding check canceled, credit not received.

No earlier than 21 days from receipt
of DAS.

8.

Credit not received as a result of deceased payee when Treasury requesting refund from bank.

No earlier than 180 days from receipt of DAS.

9.

FMS Form 3864 submitted, no response.

Submit second FMS Form 3864 no
earlier than 30 days from date of
original FMS Form 3864.

Check items 5 and 5c. In item 10,
OTHER, state whether the check
problem involves a wrong payee
or a wrong symbol and serial
number. Return the photocopy of
the check.

Treasury does not continually
follow-up with banks. DO’s
should follow-up with Treasury
monthly when credit is anticipated.

Treasury does not continually
follow-up with banks. DO’s
should follow-up with Treasury
monthly when credit is anticipated.

Table 8-5. Reason and Time Frame for Submitting FMS Form 3864

190

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Volume 5, Chapter 08

(USE APPROPRIATE LETTERHEAD)
February 12, 19XX
MEMORANDUM FOR RECORD
This memorandum certifies that on February 12, 19XX, one hundred and one (101) spoiled
U.S. Treasury checks bearing disbursing station symbol number 7834 and serially numbered
from 70,006,499 through 70,006,599 (both numbers inclusive, were completely destroyed by
shredding.

J.A. HANCOCK
LT, SC, USN
Disbursing Officer

We the undersigned certify by signature hereon that the checks listed above were physically
verified by us and that all were completely destroyed by shredding in our presence on
February 12, 19XX.

G.C. GARLAND, LT, USN

WILLIAM B. ELLIS, ENS, SC, USNR

Figure 8-1. Sample Certificate of Destruction

191

1/31/19XX
1/31/19XX

70,006,500

70,006,501

DD Form 2661, AUG 93

1/31/19XX

2. DATE

70,006,499

1. SPOILED CHECK NUMBER

00,000,052

00,000,051

00,000,050

3. CONTROL CHECK NUMBER

1/31/19XX

1/31/19XX

1/31/19XX

4. DATE

5. PAYEE

Walter I. Curbo

Mable C. Baker

John J. Adams

SPOILED/CONTROL CHECK RECORD

292.00

318.00

122.00

6. AMOUNT

Volume 5, Chapter 08
DoD Financial Management Regulation

Figure 8-2. Sample DD Form 2661, Spoiled/Control Check Record

192

30,179,258

30,180,743

10/18/19XX

10/18/19XX

DD Form 2658, AUG 93

2. CHECK/BOND
NUMBER

1. DATE
RETURNED

10/15/19XX

10/15/19XX

3. CHECK/BOND
DATE

872.00

359.00

4. AMOUNT

William E. Smith

Mark C. Baker

5. PAYEE

123456

123456

6. VOUCHER
NUMBER
7. DISPOSITION

Not entitled, check canceled

Not entitled, check canceled

RETURNED AND UNDELIVERABLE CHECK/BOND RECORD

10/25/19XX

10/25/19XX

8. DATE OF
DISPOSITION

DoD Financial Management Regulation
Volume 5, Chapter 08

Figure 8-3. Sample DD Form 2658, Returned and Undeliverable Check/Bond Record

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DoD Financial Management Regulation

STANDARD FORM 1098
Revised July 1980
Department of the Treasury
1 TFRM 4-7000
1098-110

SCHEDULE OF CANCELED OR
UNDELIVERED CHECKS
X

CANCELED

UNDELIVERED

DEPARTMENT OR ESTABLISHMENT

SCHEDULE NUMBER

Department of the Army

123

BUREAU OR OFFICE

SHEET NUMBER

Disbursing Office

1 of 1

LOCATION

D.O. SYMBOL NO.

Fort Finance, IN 46216

0001

ACCOUNTING PERIOD

DATE OF
ISSUE

30 Aug XX

AGENCY LOCATION CODE (ALC)

CHECK NUMBER

01234567

VOUCHER
NUMBER
APPLICABLE

PAYEE

Cance L. Check, SGT

AMOUNT

400398

132.37

SYMBOL OF
APPROPRIATION
OR FUND TO BE
CREDITED

(Cite the complete
accounting
classification
to be credited)

132.37

TOTAL
The amount of the above check(s) was deposited for credit
in the account of the U.S. Treasury,
on deposit ticket no.
DISBURSING OR ACCOUNTABLE OFFICER

C.D. JEFFREY, LTC, FC

DATE OF DEPOSIT TICKET

FORWARDED (Date)

30 Oct 19XX
BY (Name)

DATE

31 Oct 19XX

NSN 7540-00-634-4287

TITLE

PREVIOUS EDITION NOT USABLE

Figure 8-4. Sample SF 1098, Schedule of Canceled or Undelivered Checks

194

195

Figure 8-5. Sample DD Form 2662, Recertified Check Register

DD Form 2662, AUG 93

4. Continued from line 2
Jerry Jake

3. Ida M. Jones
345-00-6789

2. Jerry Jake
123-90-8790

1. Sally K. Smith
123-45-6789

PAYEE/SSN
a.

789.00

60999034

345.00

32890456

100.00

399656

9/22/XX

659789

9/3/XX

398020

9/2/XX

e.

c.

60345121

DOV
NUMBER

d.

b.

CHECK
AMOUNT

CHECK
DATE

ORIG CHECK
NUMBER

1. ORIGINAL CHECK INFORMATION

10/5/XX

9/28/XX

g.

DESTROY
DATE

f.

RETURN
DATE

A

9/21/XX

A

9/20/XX

A

9/8/XX

A

9/8/XX

b.

STOP
REASON
CODE

a.

DATE
TO
TREASURY

32

32

9/21/XX

01A

32

d.

RESUBMIT
DATE

c.

DAS
STATUS
CODE

see line 4

e.

TFS
3864
FOLLOW
UP

2. SF 1184 INFORMATION

cash payment

700123

60999567

798234

60789230

789378

b.

CHECK
NUMBER

a.

10/15/XX

10/8/XX

10/15/XX

9/20/XX

9/29/XX

9/8/XX

SF
1081
CREDIT
DATE
d.

c.

DATE
OF
RECERT

3. RECERTIFIED CHECK
INFORMATION
DOV
NUMBER
SF 1034

RECERTIFIED CHECK REGISTER

f.

SF
1098
DATE

RECERT
CHECK
RTN
DATE
e.
4. PAYEE
CLAIMS
FORGERY
DATE TFS
1133 TO
TREAS

a.

SF 1081
DEBIT
DATE

c.

DATE OF
COLL

b.

RECOUP
COLL
NUMBER

5. COLLECTION
INFORMATION

DoD Financial Management Regulation
Volume 5, Chapter 08

Volume 5, Chapter 08

DoD Financial Management Regulation
Form Approved
OMB No. 0730-0002
Expires Dec 31, 1996

STATEMENT OF CLAIMANT REQUESTING RECERTIFIED CHECK

Public reporting burden for this collection of information is estimated to average 5 per response, including the time for reviewing instructions, searching existing data sources, gathering and
maintaining the data needed, and completing and reviewing the collection of information. Send comments regarding this burden estimate or any other aspect of this collection of information,
including suggestions for reducing this burden, to Department of Defense, Washington Headquarters Service, Directorate for Information Operations and Reports, 1215 Jefferson Davis
Highway, Suite 1204, Arlington, VA 22202-4302, and to the Office of Management and Budget, Paperwork Reduction Project (0730-0002), Washington, DC 20503.

PLEASE DO NOT RETURN YOUR COMPLETED FORM TO EITHER OF THESE ADDRESSES. RETURN COMPLETED FORM TO THE ADDRESS OF
THE AGENCY WHO PROVIDED THIS FORM.
PRIVACY ACT STATEMENT
AUTHORITY:

31 CFR 245.8.

PRINCIPAL PURPOSE:

To request a recertified check.

ROUTINE USE(S):

Information is used by the Disbursing Office as the basis for issuing a recertified check and for canceling the original. It
is also used to verify how original check was lost, stolen, etc., and to establish a proper mailing address. This
information may also be used for other lawful purposes, including law enforcement and litigation.

DISCLOSURE:

Voluntary; however, if payee does not provide information, a recertified check cannot be issued.

WARNING: Title 18, Sec 287, US Code: "Whoever makes or presents to any person or officer in the civil, military, or naval service of the United
States, or to any department or agency thereof, any claim upon or against the United States, or any department or agency thereof, knowing
such claim to be false, fictitious, or fraudulent, shall be fined not more than $10,000 or imprisoned not more than five years, or both."
1. PAYEE (Show business name or financial organization, if applicable)

2. SSN (or employee identification number)

Ida M. Jones

345-00-6789

3. CO-PAYEE OR PAYEE TO BE CREDITED IF ITEM 1 IS A FINANCIAL ORGANIZATION

4. ADDRESS TO WHICH CHECK WAS MAILED (Include 9-digit ZIP Code)

5. CORRECT MAILING ADDRESS (if different from Item 4)

123 Apple Tree Lane
New City, FL 12345-0000
6. PURPOSE FOR WHICH CHECK WAS ISSUED (Check applicable box)

X

REGULAR PAY

TRAVEL PAY

7. DATE DUE (Approximate)
OTHER (Specify)

VENDOR PAY

8. (Check applicable boxes)

X

a. CHECK WAS NOT RECEIVED
b. CHECK WAS RECEIVED BUT WAS:

(1) LOST

(2) STOLEN

(3) DESTROYED

(4) MUTILATED

9. (Check applicable box)

X

a. CHECK WAS NOT ENDORSED

b. CHECK WAS ENDORSED

10. CERTIFICATION
I certify that I (we) have in no way benefitted from the proceeds of the above check, and do hereby request a recertified check be issued to me. I
further certify that if I recover the original check, I will not negotiate it but will immediately return it to the Disbursing Office. I fully understand
that negotiation of both the original and recertified check constitutes a fraudulent act against the United States Government and as such is
subject to punishment as provided by law. I further consent to immediate recoupment from future pay and allowances due me if I negotiate
both the original and recertified checks, including interest and administrative costs.
11. SIGNATURE OF PAYEE (or payee representative)

12. DATE

13. SIGNATURE OF CO-PAYEE/THIRD PARTY

14. DATE

9/26/XX
FOR DISBURSING OFFICE USE
15. CHECK DATA
a. CHECK NUMBER

b. DATE OF CHECK

c. CHECK AMOUNT

d. ISSUING DSSN

e. VOUCHER NUMBER

60990341

9/20/XX

789.00

5098

399656

16. DO REMARKS

DD Form 2660, FEB 94

REPLACES DA FORM 3037, AUG 87; AND
AF FORM 326, JUN 85, WHICH ARE OBSOLETE

Figure 8-6. Sample DD Form 2660, Statement of Claimant Requesting Recertified Check
196

DoD Financial Management Regulation

Volume 5, Chapter 08

BGFO - BUREAU OF GOVERNMENT FINANCIAL OPERATIONS

NSN 7540-00-526-3709

Standard Form No. 1184 (Rev. 6-84)
Prescribed by Dept. of the Treasury

UNAVAILABLE CHECK CANCELLATION

1 TFRM 4-7000
1184-105
Previous Edition Unusable

CK. SYM
5037

CK. SERIAL

LINE CODE
3

CK. AMOUNT

CK. DATE

14868291

432.81
STOP CD.

A

0812XX

AGENCY CODE

AGY./PAYEE ID NO.
410-86-8447
FOR D.O. USE

F

Request processed

PAYEE NAME

Payment returned and
canceled by DO on

Sam Davis

No payment issued

ADDRESS

Incorrect/Incomplete
SF 1184

1234 Sunset Trail
Lost Wages, Nevada 54321

5037
D.O. Activity
NAME OF DECEDENT

(Signature)

D. OF DEATH

AMT. TO BE RECLAIMED
432.81

AGY. LOC. CODE
57005037

AGENCY OUTPUT
4

AGENCY REFERENCE
503700P004567/P005678CK15068123
FOR AGENCY USE

Air Force
Agency

(Signature)

Figure 8-7. Sample SF 1184, Unavailable Check Cancellation (Item Cancellation)

197

Volume 5, Chapter 08

DoD Financial Management Regulation

BGFO - BUREAU OF GOVERNMENT FINANCIAL OPERATIONS

NSN 7540-00-526-3709

Standard Form No. 1184 (Rev. 6-84)
Prescribed by Dept. of the Treasury

UNAVAILABLE CHECK CANCELLATION

1 TFRM 4-7000
1184-105
Previous Edition Unusable

CK. SYM

CK. SERIAL

LINE CODE

CK. AMOUNT

STOP CD.

CK. DATE

AGENCY CODE

AGY./PAYEE ID NO.

FOR D.O. USE

Request processed

PAYEE NAME

Payment returned and
canceled by DO on

No payment issued

ADDRESS

Incorrect/Incomplete
SF 1184

Joey E. Lewis, Lt, USAF
WPAFB/ACFP

5030
D.O. Activity

Wright-Patterson AFB, OH 65117
NAME OF DECEDENT

(Signature)

D. OF DEATH

AMT. TO BE RECLAIMED

AGY. LOC. CODE
5700

AGENCY OUTPUT
4

AGENCY REFERENCE

FOR AGENCY USE
SF 1184 Total:

12

Batch Control No.

5030092990001

U.S. Air Force
Agency

(Signature)

Figure 8-8. Sample SF 1184, Unavailable Check Cancellation (Transmittal Document)

198

DoD Financial Management Regulation

Volume 5, Chapter 08

BGFO - BUREAU OF GOVERNMENT FINANCIAL OPERATIONS

NSN 7540-00-526-3709

Standard Form No. 1184 (Rev. 6-84)
Prescribed by Dept. of the Treasury

UNAVAILABLE CHECK CANCELLATION

1 TFRM 4-7000
1184-105
Previous Edition Unusable

CK. SYM

CK. SERIAL

5100

CK. AMOUNT

06843111

LINE CODE

CK. DATE

250.00
STOP CD.

AGY./PAYEE ID NO.

1026XX

AGENCY CODE

FOR D.O. USE

X

PAYEE NAME

Request processed
Payment returned and
canceled by DO on

No payment issued

ADDRESS

Incorrect/Incomplete
SF 1184

5100 USS NEVERSAIL (XY-1)
D.O. Activity
NAME OF DECEDENT

(Signature)

D. OF DEATH

AMT. TO BE RECLAIMED

AGY. LOC. CODE

AGENCY OUTPUT

AGENCY REFERENCE

FOR AGENCY USE
Holder-In-Due-Course
Payee:

John H. O’Hare
559-00-1234

Claimant:

Sunshine Realty Corp.
Slew Road
Outskirts, OK

U.S. Marine Corps
Agency

(Signature)

Figure 8-9. Sample SF 1184, Unavailable Check Cancellation (Holder-In-Due-Course)

199

Volume 5, Chapter 8

DoD Financial Management Regulation

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200