DA Form 2947-R: Analysis of Balances in Suspense (LRA) – DA Form 2947-R, titled “Analysis of Balances in Suspense (LRA)”, is an official Department of the Army form for monitoring temporary or unresolved financial balances in suspense accounts. These accounts hold funds when the proper appropriation, account, or recipient is uncertain, pending resolution.
The form helps Army financial managers, accounting personnel, and resource managers maintain accurate records, support audits, and ensure compliance with Army financial regulations. It replaced an earlier March 1965 edition and dates to December 1987.
Official Download Link: DA Form 2947-R PDF
Purpose of DA Form 2947-R
The primary purpose is to provide a structured analysis of suspense account activity for a given month and fiscal station. It breaks down:
- Prior months’ balance — Carryover from previous periods.
- Cleared charges — Amounts resolved or transferred out during the current period.
- New charges — Additional amounts added to suspense.
- Current month balance — Ending balance after activity.
This supports internal controls, helps prevent Antideficiency Act violations, and aids in timely resolution of suspense items as required under Army financial administration policies (referenced in AR 37-1).
Key Sections of the Form
The fillable form includes these main fields:
- From (Unit/Organization with ZIP Code)
- Month and Year
- Fiscal Station
- DSSN (Disbursing Station Symbol Number)
- Prior Months Balance (Column b)
- Cleared Charges (Column c)
- New Charge (Column d)
- Current Month Balance (Column e)
- Totals
- Signature and Title
- Date
It is designed for monthly reporting and reconciliation of Local Reproduction Authorized (LRA) forms.
How to Fill Out DA Form 2947-R?
- Header Information — Enter the submitting organization, month/year, fiscal station, and DSSN.
- Balance Columns — Input figures for prior balance, cleared items, new charges, and compute the current balance (typically: Prior + New – Cleared).
- Totals — Summarize across any multiple entries.
- Certification — The responsible official signs and dates the form.
Accurate supporting documentation (vouchers, adjustment memos, etc.) should back all entries. Consult your local finance office or resource management personnel for specific unit procedures.
Who Uses DA Form 2947-R?
- Army Finance and Accounting personnel
- Resource Management (RM) offices
- Disbursing offices
- Units handling temporary or unidentified obligations and collections
- Auditors and internal reviewers
It is particularly relevant for active duty, Army National Guard, and U.S. Army Reserve components involved in financial operations.
Related Regulations and Guidance
The form is prescribed for use under AR 37-1 (Army Accounting and Fund Control). While older versions of the regulation exist, current Army financial practices emphasize strong funds control, timely reconciliation of suspense items, and compliance with Department of Defense and U.S. Treasury requirements.
For broader financial administration, refer to official Army Publishing Directorate (APD) resources and Defense Finance and Accounting Service (DFAS) guidance.
Why Proper Use of DA Form 2947-R Matters?
Effective management of suspense accounts:
- Ensures financial statement accuracy.
- Reduces audit findings.
- Supports mission funding integrity.
- Helps avoid improper fund usage or reporting errors.
Regular analysis via this form contributes to overall Army financial readiness and stewardship of taxpayer dollars.
Download the Latest Version: DA Form 2947-R from Army Pubs
For questions on usage, contact your servicing finance and accounting office or resource manager. Always verify the most current regulatory guidance through official Army channels.
This article is for informational purposes and references publicly available U.S. Army forms and regulations. Policies may be updated; consult official sources for the latest requirements.