DA Form 1993: Petty Cash Summary Voucher PDF & Guide

DA Form 1993: Petty Cash Summary Voucher PDF & Guide – Army personnel, MWR (Morale, Welfare, and Recreation) staff, and financial administrators use this form to summarize petty cash transactions, ensure accountability, and maintain compliance with Army regulations.

What Is DA Form 1993?

DA Form 1993, titled Nonappropriated Fund Petty Cash Summary Voucher, summarizes petty cash disbursements and reimbursements for NAF instrumentalities.

NAF funds come from revenue-generating activities (such as exchanges, recreation programs, or food services) rather than congressional appropriations. Proper tracking prevents discrepancies and supports audits.

The current version is dated JAN 2026 (or latest edition from Army Publishing Directorate). Previous editions are obsolete.

Download the official DA Form 1993 here: https://armypubs.army.mil/pub/eforms/DR_a/ARN45960-DA_FORM_1993-100-EFILE-1.pdf

Purpose of DA Form 1993

This form serves as a summary voucher that compiles individual petty cash transactions (often supported by DA Form 1994 Petty Cash Vouchers) over a specific period.

Key purposes include:

  • Documenting total disbursements and reimbursements from the petty cash fund.
  • Verifying cash on hand against the authorized fund amount.
  • Providing an audit trail for NAF financial management.
  • Supporting reimbursement requests and posting to accounting records.

It is prescribed by AR 215-1 (Military Morale, Welfare, and Recreation Programs and Nonappropriated Fund Instrumentalities).

Who Uses DA Form 1993?

  • NAF activity managers and cashiers.
  • MWR program administrators.
  • Army financial technicians handling nonappropriated funds.
  • Installation-level accounting personnel (G-9 or equivalent).

U.S. Army personnel in CONUS and OCONUS installations where NAF activities operate use it.

Key Sections of DA Form 1993

The form includes fields such as:

  • Activity — Name of the NAF entity or program.
  • Period — From and To dates for the summary.
  • Voucher Number and related identifiers.
  • Receipt Numbers (Inclosed) — References to supporting documents.
  • Amount of Fund, Cash on Hand, Total Amount Reimbursed.
  • Distribution for Posting — Columns for Control Account No., Subsidiary Account No., Activity Amount (for debits/credits).
  • Verified and Approved for Payment signatures.
  • Date Paid and Check Number.

Accurate completion ensures proper posting to the NAF accounting system.

How to Fill Out DA Form 1993 (Step-by-Step Guidance)?

  1. Identify the Activity and Period — Enter the NAF activity name and the exact date range covered.
  2. List Supporting Documents — Note enclosed receipt numbers or attach individual vouchers (e.g., DA Form 1994).
  3. Record Fund Details — Enter the authorized amount of the fund, cash on hand, and total reimbursed.
  4. Complete Accounting Distribution — Allocate amounts to the correct control and subsidiary accounts.
  5. Certify and Approve — Obtain signatures for verification and approval for payment/replenishment.
  6. Attach Supporting Records — Keep all receipts and individual vouchers together for audit.

Tip: Use the fillable PDF version for legibility and electronic processing where allowed.

Always follow local NAF financial SOPs and AR 215-1 for specific requirements.

Best Practices for Petty Cash Management with DA Form 1993

  • Perform regular reconciliations (monthly recommended) to catch discrepancies early.
  • Secure storage of forms and supporting receipts.
  • Train all personnel on proper procedures and documentation.
  • Maintain an audit-ready file with clear trails from individual transactions to the summary voucher.

Consistent use supports transparency, reduces risk of loss or misuse, and ensures compliance during inspections.

  • DA Form 1994 — Petty Cash Voucher (individual transactions).
  • AR 215-1 — Primary regulation governing NAF and MWR programs.
  • Other NAF accounting forms for receipts, disbursements, and reporting.

For the latest guidance, consult official Army Publishing Directorate resources or your installation’s NAF financial office.

Download DA Form 1993 PDF

Get the official, fillable version directly from the U.S. Army:

Download DA Form 1993 Here

This ensures you have the most current edition for accurate compliance.

This article is for informational purposes and does not replace official Army guidance. Always refer to current regulations and consult your chain of command or financial manager for specific procedures.