Any irregularity in the financial accountability of a DO's account is considered 'out of balance'.

• A. True
• B. False
• C. Not Applicable
• D. Depends on the amount

Answer: (A)

When a Disbursing Officer’s account has any mismatch between what the records show and the actual cash or obligations, the balance cannot be reconciled. That condition is what “out of balance” signifies. Any irregularity—missing funds, incorrect postings, unexplained differences—means the account is not in proper balance and must be investigated and corrected. Therefore, the statement is true. The idea isn’t tied to the size of the discrepancy or to applicability; even a small irregularity requires the account to be considered out of balance and addressed.