DA Form 2362-R: Subsidiary Currency Ledger (LRA) Download

DA Form 2362-R: Subsidiary Currency Ledger (LRA) Download – DA Form 2362-R, officially titled Subsidiary Currency Ledger (LRA), is a U.S. Army form used to maintain detailed records of subsidiary or local currency transactions. It supports accountability in specialized operations, particularly those involving foreign or non-U.S. currency handling.

What Is DA Form 2362-R?

DA Form 2362-R is a standardized ledger for tracking increases, decreases, and balances of specific types of currency. The “LRA” designation refers to its use in Limited Restricted or similar accounting contexts. The current edition dates to September 1965 (with the October 1960 edition noted as obsolete).

It falls under AR 381-141 (Intelligence Contingency Funds), with the proponent agency being the Deputy Chief of Staff for Intelligence (DCSINT / DCS G-2). This ties it primarily to intelligence, counterintelligence, or contingency operations where local currency payments or funds require strict subsidiary tracking.

Purpose of the Subsidiary Currency Ledger

The primary purpose of DA Form 2362-R is to provide a clear, auditable record of currency transactions separate from main U.S. dollar accounts. It helps units:

  • Track receipts (increases) and disbursements (decreases) of specific foreign or subsidiary currencies.
  • Maintain running balances for accountability and reconciliation.
  • Support compliance with intelligence contingency funding regulations.
  • Ensure proper documentation for audits, especially involving local national (LN) employees or operational payments in overseas environments.

Accurate use of this form helps prevent discrepancies in cash handling and supports overall financial integrity in sensitive missions.

Key Fields on DA Form 2362-R

The form includes these main sections (based on the official layout):

  • 1. Unit — Identifying the responsible organization or unit.
  • 2. Type of Currency — Specifies the currency being tracked (e.g., local foreign currency).
  • 3. Unit Value — Denomination or value per unit.
  • 4. Page No. — For multi-page ledgers.
  • 5. Date and FY (Fiscal Year).
  • 6. Description — Details of the transaction.
  • 7. Currency columns:
    • 7a. Increase
    • 7b. Decrease
    • 7c. Balance
  • 8. U.S. Dollar Balance — For cross-referencing or equivalent value.

The form emphasizes clear entries for date, description, amounts, and often requires signatures for receipts or approvals.

Who Uses DA Form 2362-R?

  • Army intelligence personnel and units handling contingency funds.
  • Finance or disbursing officers managing local currency for operations.
  • Units involved in overseas missions requiring subsidiary currency tracking for local national payments or operational expenses.

It is not a general-purpose cash ledger but is specialized for contexts outlined in intelligence funding regulations.

How to Fill Out DA Form 2362-R?

  1. Enter unit, currency type, and unit value at the top.
  2. Use one line per transaction with date and description.
  3. Record amounts in the Increase or Decrease columns as appropriate.
  4. Calculate and enter the running Balance.
  5. Maintain U.S. Dollar Balance where required for reconciliation.
  6. Ensure all entries are legible, dated, and supported by source documents.
  7. Retain pages in sequence for audit purposes.

Note: Always follow current unit SOPs and AR 381-141 guidance. No standalone public fill instructions are published by the DA beyond the form itself, so consult your chain of command or finance/intelligence support for specifics.

Download the latest fillable DA Form 2362-R PDF here:
https://armypubs.army.mil/pub/eforms/DR_a/pdf/A2362_R.pdf

This is the authoritative source from the U.S. Army Publishing Directorate (APD). Use fillable versions from trusted Army sites only.

Best Practices for Using the Subsidiary Currency Ledger

  • Perform regular reconciliations with main accounts.
  • Secure physical and digital copies per classification and retention rules.
  • Document all transactions thoroughly to support audits.
  • Train personnel on proper completion to avoid errors in sensitive funding environments.
  • Coordinate with supporting finance or G-2 elements for policy updates.
  • Other ledgers and hand receipt forms (e.g., DA Form 2062).
  • Intelligence and contingency funding publications via APD.
  • General DA Forms library at armypubs.army.mil.

For the most current guidance, visit the official Army Publishing Directorate website or contact your unit’s intelligence or resource management office. Proper use of DA Form 2362-R ensures compliance and operational readiness in currency-handling missions.