spending errorsand problem disbursements- m c c s s s（比如新闻消费支出- m c c年代年代的问题）（16页）.docVIP

UNITED STATES MARINE CORPS Financial Management School Marine Corps Service Support Schools Training Command PSC Box 20041 Camp Lejeune, North Carolina 28542-0041 STUDENT OUTLINE FMOC 0313 SPENDING ERRORS AND PROBLEM DISBURSEMENTS FINANCIAL MANAGEMENT OFFICERS cOURSE (COURSE ID: MO3FNHO) REVISED: 04/18/2007 Approved by: _______________________ DATE: _________________ 1. LEARNING OBJECTIVES: a. TERMINAL LEARNING OBJECTIVE: Given an error report, access to an automated system with applicable software and internet connectivity, access to an automated accounting system, and the references. Monitor spending errors to ensure timely corrections of erroneous transactions per the references. (3404-FMGT-1022) b. ENABLING LEARNING OBJECTIVES: (1) Without the aid of references and given written questions concerning the terms, concepts and principles relating to spending errors, and a list of responses, select the response that answers the question in accordance with the references. (3404-FMGT-1022a)) (2) With the aid of references and given a written scenario, completed source documents, error reports, access to an automated system with applicable software, internet connectivity, and access to an automated accounting system, input financial data from the source documents in accordance with the references. (3404-FMGT-1022b) 1. EXPENDITURES AND COLLECTIONS PROCESS. a. To begin, let us define the terms, expenditure and collection. An expenditure, also called disbursement or liquidation, is the actual payment made to fulfill the government’s obligation. For example, a traveler receives a disbursement when his travel claim is paid and electronic funds are posted to his account. A collection is the recoupment of funds for a payment made in error, financial Liability for Government property lost, damaged and destroyed, or the receiving of funds for servic