vouchers will be consolidated and assigned one voucher number. For example, if 40 individual
petty cash disbursements are made during the day and Voucher No. 137 is assigned for petty
cash vouchers for that day, each DA Form 1128 will include Voucher No. 137.
g. Disbursements. Disbursements from a personal deposit fund in a depository will be made
through the use of bank checks. The custodian will control the checks that will be numbered in
numerical order in unbroken sequence. Spoiled checks will not be destroyed but will be
rendered nonnegotiable and filed in numerical sequence with canceled checks. Prenumbered
voucher checks may be used where funds are available for the purchase of such voucher checks.
All checks must be signed by the custodian in a manner that duplicates the signature furnished
the depository (bank) as the authority to honor properly signed checks. Checks will not be made
payable to "cash" or "bearer" and will not be signed in advance. The fund custodian will
determine the validity of the expenditure for which the check is intended for payment. All
vouchers and supporting documents will be stamped "paid" when the check is drawn and
returned to the accounting department for recording and filing. All checks drawn, except those
to replenish the petty cash fund, will be totaled for the day and listed as a one-line entry in "Daily
Disbursement" on DA Form 1125-R. A separate check will be drawn for replenishment of the
petty cash fund, and the amount will be entered on a separate line in "Daily Disbursements." The
voucher number assigned to "Daily Disbursement" entries will be the same voucher number
assigned to the "Daily Receipt" entry. If a "Daily Receipt" entry is not made on DA Form 1125-
R, the voucher number entered in the "Daily Disbursements" section will be the voucher number
that would have been entered in the "Daily Receipts" section had an entry been posted.
h. DA Form 1131-R (Prisoner's Cash Account - Personal Deposit Funds) (figure 5-5) will be
maintained for each prisoner having funds on deposit with the personal deposit fund. Each day,
each of the individual receipts and expenditures making up the totals shown on DA Form 1125-R
will be posted to the applicable prisoner's cash account under "Receipts" and "Expenditures."
DA Forms 1128 will also be posted to this form under "Expenditures." After all receipts and
expenditures have been posted, the total of all the prisoner's cash account forms must equal the
amount reflected in the "Balance" column of the "Total" section of the record of the prisoner's
personal deposit fund. Upon release or transfer, the prisoner's account will be closed by entering
the balance on deposit in the "Expenditures" column, leaving a balance of "None." The prisoner
will authenticate this entry with his signature in the presence of the custodian. The custodian
then writes or stamps the words "Account Closed" and the date following the last entry and
authenticates this entry with his signature.
i. DA Form 1129-R (Record of Prisoner's Personal Deposit Fund) (figure 5-6) will be
maintained in order that the current balance of the fund may be determined at any time. The
sources of information for posting to this record are DA Forms 1125-R and 1128. The following
instructions apply to column entries.
(1) "Cash in Bank" section reflects the balance of cash on deposit or in transit to the bank.
At the end of each day, after DA Form 1125-R has been completed, an entry is made under
"Receipts" for the total amount reflected for "Daily Receipts" on DA Form 1125-R. In addition,
at the close of business each day, the total amount to all checks drawn as reflected for "Daily
Disbursement" on DA Form 1125-R will be posted under "Expenditures." Checks drawn to
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