DoD Financial Management Regulation Volume 5, Chapter 11 ......disbursem*nt voucher may also be a combination of a payment and a collection by voucher deduction, for example, a civilian - [PDF Document] (2024)

DoD Financial Management Regulation Volume 5, Chapter 11 May2008

SUMMARY OF MAJOR CHANGES TO DoD 7000.14-R, VOLUME 5, CHAPTER11

“DISBURsem*nTS”

All changes are denoted in blue font

Substantive revisions are denoted by a preceding the section,paragraph, table, or figure that includes the revision.

Hyperlinks are denoted by underlined, bold, italic, bluefont

PARA EXPLANATION OF CHANGE/REVISION

PURPOSE

110102.B.4 Added International Treasury Services, ITS.gov, as amethod of payment. Stipulates cash payments are authorized onlywhen no other alternative exist.

New

110102.B.5 Added reference to Volume 10, Chapter 8 forexceptions to the use of the Taxpayer Identification Number.

New

110217 Incorporates the process for handling returned electronicfunds transfer payments from Chapter 24 of this volume.

New

1107 Incorporates Government Purchase Card process informationfrom Chapter 24 of this volume.

New

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DoD Financial Management Regulation Volume 5, Chapter 11 May2008

TABLE OF CONTENTS DISBURsem*nTS 1101 Introduction

1102 Processing Disbursem*nt Vouchers 1103 Disbursem*nts fromDeposit Fund and Budget Clearing Accounts

1104 Payments in Support of Advance Payment Pool Agreements

1105 Interagency Disbursing Support

1106 Large Disbursem*nts

1107 Government Purchase Card Payments Figure 11-1 Department ofDefense (DD) Form 2659 (Voucher Control Log) Figure 11-2 DD Form577 (Appointment/Termination Record – Authorized Signature) Figure11-3 Disbursem*nt Voucher Paid By Blocks Figure 11-4 Standard Form(SF) 1034 (Public Voucher for Purchases and Services Other ThanPersonal) Figure 11-5 SF 1081 (Voucher and Schedule of Withdrawalsand Credits) Figure 11-6 SF 1080 (Voucher for Transfers BetweenAppropriations and/or Funds)

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CHAPTER 11

DISBURsem*nTS

1101 INTRODUCTION 110101. Description of a Disbursem*nt. In mostinstances, a disbursem*nt is a payment to an individual ororganization for goods furnished or services rendered. In somecases, a disbursem*nt is made solely to transfer funds from oneappropriation or fund to another. This is a disbursem*nt made byvoucher deduction or by “no check drawn” transactions involvingStandard Form (SF) 1080 (Voucher for Transfers BetweenAppropriations and/or Funds) or SF 1081 (Voucher and Schedule ofWithdrawals and Credits) and no payment by check, cash, orelectronic funds transfer (EFT). Disbursem*nts also may be made viaDepartment of the Treasury's Intra-governmental Payment andCollection (IPAC) System. A disbursem*nt voucher may also be acombination of a payment and a collection by voucher deduction, forexample, a civilian payroll voucher where deductions for Federaltax, United States (U.S.) savings bonds, and civil serviceretirement are credited to the appropriate accounts and the net payis disbursed to the payee. All disbursem*nts must be supported byone of the types of formal disbursem*nt vouchers (e.g., SF 1080, SF1081, or SF 1034 (Public Voucher for Purchases and Services OtherThan Personal)). Occasionally, disbursem*nts are made on formalvouchers, but are not immediately charged to an appropriation orfund. These payments are referred to as deferred vouchered items. Anegative disbursem*nt is a refund. Disbursem*nts of ForeignMilitary Sales funds require the request and receipt of expenditureauthority prior to making a disbursem*nt. See Volume 15, Chapter 4of this Regulation for specific guidance. 110102. CertifiedDisbursem*nt Vouchers - General A. Authority. The certifieddisbursem*nt voucher is the authority for Disbursing Officers (DOs)to make payments of government obligations and is the sourcedocument for liquidation of obligations. It is imperative thatcertified disbursem*nt vouchers contain complete and accurate data.Contents of certified disbursem*nt vouchers and supportingdocuments may vary slightly depending on the type of disbursem*ntand form used. Signatures and other information becoming anintegral part of original vouchers must be written in permanent,nonerasable ink. Handwritten information must be legible. Approvedelectronic signatures are acceptable. Corrections to vouchersshould be lined out only once in ink or by typewriter so that theoriginal information is not obliterated. The corrected vouchershall be recertified before disbursem*nt. Voucher correctionscannot be made by disbursing office personnel. Do not use white outink or correction tape since these methods are not permanent. Alegible copy of a signed travel voucher and its supportingdocuments, received in lieu of the original signed voucher andsupporting documents, should be accepted for processing and paymentas if it were the original. This includes travel vouchers andsupporting documents received by facsimile transmission or scannedimages forwarded via email. B. Essential Data. To be recognized asa valid transaction, all certified disbursem*nt vouchers shallcontain the minimum essential data shown in the followingsubparagraphs.

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1. Voucher Heading and Date. The voucher heading and date areaincludes the complete name and mailing address of the payingdisbursing office, the date the voucher is prepared, the disbursingoffice voucher number, and the disbursing station symbol number(DSSN) in the “Paid By” or “Brief” block. 2. AccountingClassification. Each charge to an appropriation or fund shall becoded with a complete accounting classification and country code,when applicable. If the space available for the accountingclassification data is insufficient, then list the information on acontinuation form. The type of payment or the supporting DefenseFinance and Accounting Service (DFAS) site shall dictate acceptablecontinuation forms. Titles of appropriation or deposit fundaccounts, either in full or abbreviated form, shall not be shown ondisbursem*nt vouchers. Entering extraneous information, such asvoucher collection data may cause erroneous information to beentered in accounting records and reports. More than oneappropriation or deposit fund account or more than one subsidiaryaccount may be charged on the same certified disbursem*nt voucher.Where two or more subsidiary accounts of the same appropriation arecited, they shall be grouped by appropriation. On foreign currencydisburse-ments, show the amount of foreign currency and conversionrate to U.S. dollars for each accounting classification cited.Entries in accounting records are always in U.S. dollars. 3. Amountto be Disbursed. The total amount to be disbursed shall be shown onthe certified disbursem*nt voucher in conjunction with the relatedaccounting classification. The amount shall not be changed oraltered in any way.

4. Method of Disbursem*nt. In the space provided on thecertified disbursem*nt voucher, annotate the method ofdisbursem*nt. The authorized methods of disbursem*nt are: a.EFT;

b. International Treasury Services, ITS.gov (for foreign

payments); c. Intra-Governmental Payment and Collection System(IPAC)

d. U.S. Treasury check or Limited Depositary Check; e. Cash(only when no other alternative exists); or f. No check/voucher fortransfer.

5. Payee. The payee listed on each certified disbursem*ntvoucher shall be the individual or organization entitled to theproceeds of the payment. Title 10 United

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States Code (U.S.C.) 2785(a), prohibits the Disbursing Officerfrom changing the remittance address. Title 31 U.S.C. 3325(d),requires a taxpayer identification number (TIN) on all certifiedpayment vouchers submitted to a DO for payment. The TIN is a uniquenine-digit identifier assigned to all individuals by the SocialSecurity Administration and to businesses by the Internal RevenueService (IRS). Exceptions to the requirement for the use of a TINon a certified payment voucher are found in Volume 10, Chapter 8 ofthis Regulation. C. Voucher Storage. Original paid vouchers shallbe safeguarded as consistent with standard security regulationsprescribed in Chapter 3 of this volume. 1102 PROCESSINGDISBURsem*nT VOUCHERS 110201. Numbering Disbursem*nt Vouchers.Disbursem*nt voucher numbers shall be assigned consecutivelystarting at the beginning of each fiscal year. Voucher numbersassigned to disbursem*nt vouchers shall be identified with thedisbursing office and not with the DO. The supporting DFAS site towhich financial reports are submitted will provide the DO withinstructions for numbering vouchers. 110202. Disbursem*nt VoucherControl Log. The Department of Defense (DD) Form 2659 (VoucherControl Log) shall be maintained daily for each disbursem*ntvoucher received or prepared in the disbursing office. The DO shallassign personnel to prepare the DD Form 2659 daily within thedisbursing office, including the functional area and/or branchdisbursing office when these areas or offices are assigned aseparate series of voucher numbers. The log shall contain thedisbursem*nt voucher number, name of the payee, amount, form ofpayment (e.g., cash, check, EFT), and the check/EFT trace numberunder “other.” An example of DD Form 2659 is shown at figure 11-1.110203. Certification of Vouchers. DD Form 577(Appointment/Termination Record – Authorized Signature) shall beused to appoint and terminate all certifying officers anddepartmental accountable officials. The DO shall verify allcertifying officers who submit vouchers for disbursem*nts, andshall have access to the DD Form 577 records. The applicableentitlement area has the responsibility to ensure that all paymentsare proper. They must prepare the correct number of vouchers, andensure that all vouchers contain complete and accurate data. DOsare responsible for disbursing money only as provided by vouchersthat are duly certified by authorized certifying officers. When thedisbursing office detects a voucher that was improperly prepared,the voucher shall be returned to the functional area for correctionand recertification. DOs are responsible for disbursing money onlyin accordance with vouchers certified by authorized certifyingofficers. Certifying officers shall examine payment vouchers priorto certification to ensure that the information contained on thevoucher is in agreement with all supporting documentation. The DDForm 577 shall be distributed and maintained in accordance withChapter 33 of this volume. An example of DD Form 577 is shown atfigure 11-2.

110204. Identification of Payees. The accountable individualmaking cash payments shall positively identify each payee. If thepayee is not known personally, then the

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accountable individual shall examine an appropriateidentification card, which includes the payee's picture. Formilitary personnel, the DD Form 2 (Armed Forces IdentificationCard) or DoD Common Access Card should be used. Other means ofidentification are a driver's license or other standardidentification normally acceptable in the business community forcashing checks or bonds. The responsibility for identification ofthe payee shall not be delegated. 110205. Cash Payment Vouchers.The responsible entitlement areas send or deliver these vouchers tothe cashier area. When the distance between the entitlement areaand cashier area makes this impractical, then vouchers may be handcarried by the payee provided the total amount of the voucher isinscribed in words on the bottom of the voucher (e.g., sixtydollars and twenty cents). Space words or enter lines in a mannerto preclude alteration by insertion of additional words,particularly at beginning of writing (e.g., altering by insertingone hundred immediately preceding sixty dollars and twenty cents).A. Cashier Responsibilities. On payment vouchers, the cashier shallverify that the voucher deduction block, if used, contains anappropriation and that the total to be paid shows a decrease of anydeductions. Cashiers shall initial the original voucher to identifythe specific cashier who made the payment. B. Payee Signature andIdentification. Cashiers must obtain the payee's signature in thespace provided, or in the case of multiple payments, on thesubvoucher or supporting documentation. The payee must sign forreceipt of cash using indelible ink. Facsimile signatures andsignatures in pencil are unacceptable. When signatures of payeesare on a subvoucher or supporting documentation, annotate the“payee signature block” on the cover voucher with the words “Seeattached.” Payments by cash shall not be made until positiveidentification of the payee has been established. The signatureobtained on vouchers shall be compared to signatures onidentification cards or other acceptable forms of identification.The form of the signature shall be the same as the name of thepayee as shown on the voucher, however, in the signature, the firstname shall be used with additional initials, if any, followed bythe surname except as explained in this subparagraph. 1. Unable toWrite. If unable to write, then the payee may indicate receipt ofpayment by signing the mark “X.” In such instances, the signingmust be witnessed by a disinterested party and the disinterestedparty's address must be given. If the payee is physically unable towrite and asks someone to sign the payee's name in the payee'spresence, then such signature is regarded as a signing by thepayee. A physician's certificate about the affliction should befiled with the original disbursem*nt voucher. The signing of thepayee's name by another person must be certified by a disinterestedwitness. 2. Mental Disability. A payee with a mental disabilitythat precludes an ability to comprehend a signature cannot be paiduntil a guardian has been appointed. Certified copies of courtpapers appointing a guardian shall be filed with the originaldisbursem*nt voucher. The guardian shall sign the name of thepayee, followed by his or her own signature as guardian. Futurepayments shall make reference to the first disbursem*nt

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voucher by DO voucher number and date paid. If the payee is inan asylum, then the superintendent certifies that the payee wasalive at the time payment was due shall be filed with eachdisbursem*nt voucher. C. Voucher Validation. The voucher isvalidated by completing the Paid By (or Brief) block with thepaying office location, DSSN, and business date of payment. Use atypewriter, automated systems, or rubber stamp for this purpose. Ifthe disbursing office has a classified address, then do not showthe geographical location. Examples of the Paid By block are shownin figure 11-3. 110206. Release of Cash. Cash payments must bepicked up and the voucher signed by the individual who is entitledto the payment (the payee). The DO, deputy, or disbursing agent maypersonally make cash payments to high ranking officers or civilianpersonnel or other personnel for whom waiting in line at acashier's cage would be considered a discourtesy, awkward, orotherwise inappropriate. Otherwise, the DO or agent may appointsomeone within the high ranking officer’s office as a paying agentfor purposes of making a cash payment to these payees. Refer toChapter 2 of this volume for appointment of paying agents. The DDForm 1081 shall be used to document the transfer of cash to thepaying agent. The appointed paying agent shall sign the DD Form1081 to indicate receipt of the cash and voucher. Upon return ofthe properly signed payment voucher to the disbursing office, theDD Form 1081 may be destroyed. 110207. Check Disbursem*nt Vouchers,Manual Voucher Processing. Responsible entitlement areas shallforward these vouchers to the check issuing area for preparation ofthe checks. The check issuing area shall enter the check number onthe voucher in the space provided. Normally check numbers are notentered on duplicate copies of vouchers except for payroll andgroup travel vouchers. When payment is made by check and thedisbursem*nt is supported by a SF 1034, the instructions in thefollowing subparagraphs are to be used. A. Checks Drawn on theDepartment of the Treasury. For payments by check drawn on theDepartment of the Treasury, enter the check number in the blocknear the bottom of the form titled “Check Number on Account of U.S.Treasury.” B. Checks Drawn on Limited Depositary Accounts (LDAs).For payments by checks drawn on LDAs, enter the check number andthe name of the limited depositary bank on which drawn in the blocknear the bottom of the form titled “Check Number On (Name ofbank).” For “no check drawn” vouchers, so state. C. Check Usage.Make checks payable to the payee stated on the disbursem*ntvoucher. Disbursem*nt vouchers shall be numbered in numericalsequence with the lowest check number used to pay the lowestnumbered disbursem*nt voucher or first name on a payroll.Maintaining the series of check numbers and the series of vouchernumbers of the related vouchers in unbroken sequence willfacilitate check issue auditing and reporting. Multiple payments tothe same payee on the same day should be consolidated and

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paid by one check. Because many losses have been attributed toaltering of payee names, addresses, and amounts on checks, the DOshall make certain that inscribed checks duplicate the voucherinformation. At the DO’s option, this review may be accomplishedeither before or after the checks are signed. The DO shall ensureappropriate check records that provide control over check writingare completed. Automated systems producing disbursem*nt vouchersmust contain edit and validation controls ensuring exactinformation appearing on the vouchers is passed to the checkprinter. D. Paid By. Complete the “Paid By” block as prescribed inparagraph 110205.C of this chapter. E. Automated Disbursem*ntVouchers. The entry of a check number on automated disbursem*ntvouchers is not required as long as the voucher processing systemis carefully structured and monitored to make sure complete audittrails are maintained between disbursem*nt vouchers and hard copyrecords. 110208. Disbursem*nts Overpaid or Underpaid by $10 orLess. If a disbursem*nt to a payee is overpaid by $10 or less, thenDO shall not collect the overpayment. The DO shall prepare an SF1080 to charge the DoD Component Operation and Maintenance accountand credit the appropriation charged when the payment was made.Similarly, if a disbursem*nt to a payee is underpaid by $10 orless, then do not issue a supplemental payment unless specificallyrequested by the payee. 110209. Transmittal of Vouchers andRecording. Deputies, agents, and cashiers shall include paymentvouchers on the DD Form 2665 (Daily Agent Accountability Summary)as prescribed in Chapter 19 of this volume. Deputies, agents, andcashiers shall settle with their DOs at the end of each day thatbusiness was conducted; and shall forward the original vouchers andreport copies to the accountability area. If a mid-day return ofcash on hand or an additional advance of funds is required, thenthese transactions shall be accomplished using a DD Form 1081.Entitlement areas shall forward transfer and correction vouchersand other disbursem*nt vouchers not for payment by cashiersdirectly to the accountability area. Voucher copies are returned tothe accountable entitlement area. 110210. CertificationRestrictions. The supervisor of the disbursing office, even if heor she is also a deputy, should not routinely certify vouchers forpayment. The supervisor of the disbursing office may certify covervouchers supported with properly certified subvouchers. In thosecases, the approving official of the supporting documentation mustbe other than the cover voucher certifier. If an emergency existsand the deputy, who is also a supervisor of the disbursing office,must certify a voucher for payment not supported with certifiedsubvouchers, then the DO or another deputy shall date and signsomewhere on the voucher a statement similar to the following:“Payment approved by Lt. John Doe, Disbursing Officer.” To ensureadequate internal control, the supervisor of the disbursing officeor other disbursing office personnel should not have theopportunity to input data into the computerized accountingsystem.

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110211. Documentation Supporting Delivery of Payments.Documentation that supports delivery of payments includes a copy ofthe payment voucher, annotated copies of invoices, or check stubdata with check or cash payments for delivery to payees asprescribed by functional area directives. Documentation for travelpayments includes a copy of the travel claim or an Advise ofPayment containing related payment information. Documentation forvendor payments produced by standard automated accounts payablesystems includes check stub data which normally is sufficient forvendor accounts receivable posting. If the vendor reports thatcheck stub data is insufficient for posting needs, then a copy ofthe payment voucher or an annotated invoice should be included withthe payment as instructed by the responsible functional area.110212. Deferred Vouchers. A deferred voucher is any paid voucherthat has not been recorded in the accounting system. The usualcause is a paid agent voucher that must be returned to the agentfor correction. In addition, agent vouchers that have not yet beenexamined by the DO may be deferred until this review is completed.Responsible entitlement areas must take prompt action to cleardeferred vouchers. A chronological record shall be maintained ofactions taken, showing the date when clearance is expected. DOs ortheir deputies shall review those actions each week to ensure thatthe irregularities causing deferment are corrected without delay.Refer to Chapter 19 of this volume for instructions on reportingdeferred vouchers on the DD Form 2657 (Daily Statement ofAccountability). 110213. Classified Payments A. General. When it isnecessary for the DO to make payments that are classified, acovering disbursem*nt voucher shall be prepared as prescribed inthis paragraph. Disbursem*nt vouchers covering payments, which areclassified for security purposes, shall not contain informationthat requires a security classification. The original and allcopies of such disbursem*nt vouchers shall contain only the nameand address of the payee, amount, date of payment, completeaccounting data, voucher number, check number, DO's name, DSSN, anddisbursing office payment data in the “Paid By” (or brief) block.In the case of payment under classified contracts, the contractsshould contain instructions requiring the supplier to limitinformation on invoices so that supplies or services may byidentified only by reference to the contract. The DO (forcollateral classified programs) or the voucher preparing office(for special access programs) shall allow access to classifieddocuments only to those persons who require access for theperformance of their official duties (refer to appropriate securityregulations, if necessary). Personnel who process classifieddocuments must possess a security clearance level equal to orhigher than the documents they process. DOs or voucher preparingoffices shall assign duties, such as the preparation of vouchers,so that a minimum number of persons require access to theclassified information. Mark and store classified documentsfollowing prescribed security regulations. B. Preparation.Essential supporting documents, invoices, or certificates that areclassified, shall not be attached to the original disbursem*ntvoucher, but shall be identified by the name of the DO, vouchernumber, DSSN, and the period of the account. The supporting

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documents shall be retained at the paying disbursing office (forcollateral classified programs) or the voucher preparing office(for special access programs) with other classified material. Theoriginal and all copies of the covering disbursem*nt vouchers shallcontain only the essential information described above. The portionof the voucher for the description of the articles or servicespurchased shall contain one of the following statements: 1. Forcollateral classified programs: “The documents necessary to supportthis voucher have been retained at the payment site with otherclassified material in accordance with (insert the applicablesecurity regulation).” 2. For special access programs: “Thedocuments necessary to support this voucher have been retained atthe voucher preparing office with other classified material inaccordance with (insert the applicable security regulation).” C.Declassification. Refer to the appropriate security regulations forinstructions on downgrading and declassifying, and for reportingclassification abuses and improper classifications. D.Distribution. The original and required copies of the coveringdisbursem*nt voucher shall be distributed in the normal manner. Asdescribed in this paragraph, the classified supporting documentsshall not be attached. 110214. Payments from Contingency Funds. TheDD Form 281 (Voucher for Emergency or Extraordinary ExpenseExpenditures) is used to make payments from contingency funds. A.Preparation. The form shall be prepared so as not to requireclassification. Supporting documents are classified according totheir content. Covering disbursem*nt vouchers as described in thepreceding paragraph are not prepared. B. Transmittal of Vouchersand Recording. See paragraph 110209 of this chapter. 110215.Hand-Carrying Disbursem*nt Vouchers A. Vouchers Prepared Outsidethe Disbursing Office. Disbursem*nt vouchers prepared outside thedisbursing office shall be forwarded to the disbursing office sothat the payee does not have access to the voucher. B. VouchersPrepared Within the Disbursing Office. The responsible functionalarea forwards or delivers these vouchers to the cashier area. Wheredistance between the functional area and cashier section makes thisimpractical, see paragraph 110205 of this chapter.

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110216. Distribution of Paid Vouchers. The disbursing officeshall forward the original and appropriate number of copies of paidvouchers to the appropriate DFAS site as prescribed in Chapter 20of this volume.

110217 Returned EFT Payments. Whenever a financial institutionreturns one or

more EFT/Automated Clearing House (ACH) payments to the payingoffice, the DO shall prepare and process a collection voucher toaccount for the funds that have been returned. The funds shall becredited to the appropriation from which the funds were originallydisbursed. The collection will be recorded on line 4.1B of the DDForm 2657 (Daily Statement of Accountability). The offsetting entryon the DD Form 2657 will be on line 4.2A to account for the SF 215(Deposit Ticket), generated by the Federal Reserve Bank inprocessing the returned payment. The DO shall notify theappropriate entitlement area of the returned payment by providingof a copy of the collection voucher and any rejection informationreceived with the reject; e.g., the reject code. A detailed listingof payment rejection codes are available in the Green Book,published by the Department of the Treasury. The entitlement areashall track, monitor, and research the cause of the return andprovide a recertified voucher to initiate an appropriate EFT/ACHpayment within 5 business days. The payment method will be EFT/ACHand shall not default to a check payment. 1103 DISBURsem*nTS FROMDEPOSIT FUND AND BUDGET CLEARING ACCOUNTS 110301. Disposition ofFunds in Deposit Fund Accounts A. Method of Disposition. Applicablefunctional areas shall dispose of collections received for depositfund accounts by one of the methods shown in the followingsubparagraphs. 1. Payment to Other Individuals or Organizations.The disbursem*nt shall be made on an SF 1034. See figure 11-4. 2.Refund to the Remitter. The disbursem*nt shall be made on an SF1034. See figure 11-4. 3. Withdrawal for Application to anAppropriation, Receipt Account, or Other Deposit Fund Account. Thedisbursem*nt and collection shall be made on an SF 1081. Theoriginal SF 1081 shall be submitted as substantiation for both thedisbursem*nt and collection. No check or cash payment is made onthe SF 1081. See figure 11-5. B. Vouchering. Normally, no more thanone deposit fund account is charged on a single disbursem*ntvoucher. When charges are to accounts **F0109, Federal Tax Withheldfrom Payments to Nonresident Aliens, and **F3875, Budget ClearingAccount (suspense), they are submitted on a separate voucher.

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C. Civilian Pay Deductions. When preparing SFs 1081 foradjustment of deductions from civilian pay, show deposit fundaccount symbols, and amounts for withheld taxes and U.S. savingsbonds, on the same SF 1081 containing the necessary information. D.Withdrawals Involving Foreign Currency. If it is necessary to repayforeign currency deposits at a U.S. dollar equivalent differentfrom that at which deposited, then see Chapter 13 of this volume.110302. Budget Clearing Account (suspense), **F3875 A. Transfer ofFunds. Upon determination of the proper disposition of funds inthis account, the amount will normally be transferred on an SF 1081or SF 1080 to the proper account. See figures 11-5 and 11-6. The DOmust explain the charges on the SF 1080 or the SF 1081. B.Disbursem*nts Representing Funds Received for Other GovernmentAgencies. After the funds have been transferred to the properaccount, the disbursem*nt voucher shall be prepared to show theoffice and agency that are to receive payment. An IPAC payment orcheck payable to the Department of the Treasury and a copy of thedisbursem*nt voucher shall be forwarded to the official of theagency requesting collection, except as stated in thissubparagraph. 1. Checks Made Payable to the United States PostalService. The check and a copy of disbursem*nt voucher shall beforwarded to the Manager, Finance Branch, Eagan InformationSystems/Accounting Service Centers, U.S. Postal Service, 2825 LoneOak Pkwy, Eagan, MN 55121-9614, if the collection is for credit toa U.S. Postal Service appropriation or receipt account citingdepartmental prefix “18.” 2. Checks Made Payable to OtherGovernment Agencies. If a collection was made for anothergovernment agency, and it is impracticable to send the amount tothe official or agency, the check and a copy of the voucher shallbe forwarded to the Department of the Treasury, Chief DisbursingOfficer, ATTN: Disbursing Operations Section, P.O. Box 37067,Washington, DC 20013. To facilitate handling, the check shall beaccompanied by a DD Form 1131 (Cash Collection Voucher),transmittal letter showing the source and reason for collection,and account symbol and title of the agency's funds for which thecollection was made. Disbursem*nts shall not be delayed and, whenpracticable, the check shall be forwarded on the same day thecollection was made. C. Deposits Representing Collections forUnofficial Telegraph and Telephone Service. After the funds havebeen transferred to the proper accounts, amounts representingfederal taxes for unofficial telegraph and telephone services shallbe disbursed to the appropriate District Director, IRS.

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D. Transactions Rejected by the Accounting System. The DO shallbe notified and requested to provide the documentation needed tosuccessfully process the transaction. The requested documentationmust be provided to the accounting office within 30 days. 1.Supporting Documentation Maintained Locally. The DO willimmediately forward the requested documentation to the accountingoffice.

2. Supporting Documentation Maintained at a Remote Site a. TheDO will immediately notify the entitlement area via telephone oremail of the rejected transaction. b. If the requested informationis not received within 5 working days of the initial request, senda formal, written request to the functional area, referencing theoriginal request. c. If no response is received within 5 workingdays of the second request, forward a copy of the requestmemorandum, with a cover letter, to the site director or commander,as appropriate. E. Chargeback. If the DO is unable to provide thenecessary documentation within 30 days, the accounting office maychargeback the disbursem*nt. The disbursem*nt will be charged tothe DO’s **F3875, via an SF 1081. Volume 3 of this Regulationrequires all disbursem*nts recorded in **F3875 to be cleared within60 days. 1. If the discrepancy is determined to be the result of anerroneous line of accounting, the disbursem*nt will be consideredan erroneous payment in accordance with 31 U.S.C. 3528. The DOand/or certifying officer must request relief of liability asprescribed Chapter 6 of this volume. 2. If the supportingdocumentation determines that a duplicate payment has occurred,there will be no chargeback to **F3875. The DO and/or certifyingofficer must take the appropriate collection action as required byChapter 29 of this volume, or Volume 10 of this Regulation, asapplicable. If unable to recoup the funds within 90 days, the DOand/or certifying officer must request relief of liability asprescribed Chapter 6 of this volume. 110303. Overages A.Disbursem*nt Action. If it is determined that an overage should nothave been accounted for as a collection, then disburse the overageon an SF 1034 made payable to Adjustments. The SF 1034 shall beprepared by the responsible functional area. Do not issue a checkor make a cash payment for this voucher. This action reverses theerroneous collection and allows the funds to be accounted for inthe proper manner.

http://www.dod.mil/comptroller/fmr/03/index.htmlhttp://www4.law.cornell.edu/uscode/31/3528.htmlhttp://www.dod.mil/comptroller/fmr/05/05_06.pdfhttp://www.dod.mil/comptroller/fmr/05/05_29.pdfhttp://www.dod.mil/comptroller/fmr/10/index.htmlhttp://www.dod.mil/comptroller/fmr/05/05_06.pdf

DoD Financial Management Regulation Volume 5, Chapter 11 May2008

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B. Adjustments. If it is discovered that the amount should havebeen reported as a collection under an accounting classificationother than **F3875, **F3885, Undistributed IntergovernmentalPayments, **X6500, Advances Without Orders from Nonfederal sources,**X6501, Small Escrow Amounts, **X6276, Other Federal PayrollWithholding, Allotments, as in the case of a cash collection from asales official, then make the adjustment by requiring theresponsible entitlement area to prepare an SF 1081 charging**F3875, **F3885, **X6500, **X6501, or **X6276 and credit theproper appropriation or fund. C. Removal. If every reasonableeffort to discover the source and disposition of the funds hasproved unsuccessful, then prepare an SF 1081 to remove the amountfrom deposit fund **F3875, **F3885, **X6500, **X6501, or **X6276and credit to Forfeitures of Unclaimed Money and Property, **R1060.1104 PAYMENTS IN SUPPORT OF ADVANCE PAYMENT POOL AGREEMENTS.Advance payments are sometimes used for financing the performanceof more than one contract. This is accomplished under a singleadvance payment agreement called an advance payment pool agreement.Advance payment pool agreements are often used for the financing ofcost type contracts with nonprofit educational or researchinstitutions for experimental, or research and developmental work,when several contracts or a series of contracts require financingby advance payments. More than one agency or department may havetheir funds cited on contracts, which are part of the poolagreement. When more than one contract is involved in the poolagreement, one or more of the contracts is designated as thecontract to which the advance payments are applied. This isnormally a large dollar value contract. Advance payments will behandled in accordance with current procedures. Refer to Volume 10of this Regulation for specific details. 1105 INTERAGENCYDISBURSING SUPPORT. The DFAS Disbursing and Debt Management PolicyDivision (DFAS-NPD/IN) at DISBURSING-DEBT MANAGEMENT[emailprotected] is responsible for assisting DoD disbursing officeswith establishing IPAC Interagency Disbursing Support Agreementswith nonDoD agencies. The servicing finance and accounting officeis responsible for coordinating all other disbursing mattersrelating to interagency disbursing support agreements. 1106 LARGEDISBURsem*nTS 110601. Reporting Large Disbursem*nts. Since theDepartment of the Treasury Financial Management Service (FMS) issolely responsible for the management of the government's dailycash position, disbursem*nt transactions by check or EFT affectingthe government’s cash position, the DO shall advise FMS in advanceof the time of actual disbursem*nt. DOs disbursing $50 million ormore in a single transaction or in multiple transactions of acommon nature shall be reported to FMS at least two business daysprior to the payment date. If a disbursem*nt of over $500 millionis anticipated, a minimum of five business days advance notice isrequired. When specific disbursem*nt information has not beenfinalized,

http://www.dod.mil/comptroller/fmr/10/index.htmlmailto:DISBURSING%[emailprotected]:DISBURSING%[emailprotected]

DoD Financial Management Regulation Volume 5, Chapter 11 May2008

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inform FMS daily (by 9:30 a.m. eastern time) of approximateamount(s) and approximate date(s). Information on largedisbursem*nts should be reported by facsimile transmission (FAX) toFMS at (202) 874-9945 or (202) 874-9984 using FMS Form 187, AdvanceNotice of Large Deposits or Payments of $50 Million or More. If thereport is provided to FMS on other than FMS Form 187, at a minimumthe report shall contain:

A. Name and address of the DoD Component (e.g., Navy) B. Nameand telephone number of disbursing officer C. DSSN D. Appropriationor fund account charged (minimum of six digits, with the first twoidentifying the department) E. Description of transaction F.Transaction settlement date G. Amount of the disbursem*nt H.Payment mechanism (wire transfer or check)

I. Check number for check payments J. Payee name and address. Acopy of the report shall be retained with the DO's monthly retainedfinancial records. 110602. U.S. Military EFT Payroll. DFAS sitesare required to report an advance notice to the Department of theTreasury, FMS for all military pay and all military retiree paymade by EFT for each payroll reporting period. Pay totals should bereported as far in advance of the pay date as possible, however, aminimum of two business days advance notice is required. A. U.S.Military Pay. United States military pay includes the following payclassifications: active duty pay, reserve pay, and cadet pay,active salary allotments, active blanket pay, and voluntaryseparation incentives. Active duty payments usually occur on the1st and the 15th calendar days of each month. If the 1st or 15thfalls on a weekend or a holiday, the payment will be made on theprior workday. Military pay should be reported by facsimiletransmission (FAX) to FMS at (202) 874-9945 or (202) 874-9984 usingFMS Form 188 (Advance Reporting of U.S. Military Pay). B. U.S.Military Retiree Pay. United States military retiree pay includesthe following pay classifications: retired pay, retired allotments,retired annuities, and retired blanket

DoD Financial Management Regulation Volume 5, Chapter 11 May2008

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pay. These payments usually occur on the 1st calendar day of themonth. If the 1st falls on a weekend or a holiday, the payment willbe made on the next workday. Military retiree pay should bereported by facsimile transmission (FAX) to FMS at (202) 874-9945or (202) 874-9984 using FMS Form 190 (Advance Reporting of U.S.Military Retiree Pay). C. Data to be Reported. If the report formilitary pay or military retiree pay is provided to FMS on otherthan FMS Form 188 or FMS Form 190 (as appropriate for the type ofpay being reported), at a minimum, the report shall contain:

1. DFAS site

2. DSSN 3. Name and telephone number of contact (or disbursingofficer) 4. Name of Federal Reserve Bank location where pay filesare transmitted 5. Name of U.S. Military branch (e.g., Navy) 6.Military pay classification 7. Pay date 8. Pay amount for eachclassification

9. Total pay amount. A copy of each report shall be retainedwith the DO's monthly retained financial records. 110603. EFTVendor Payments. All DFAS sites and other DoD Componentinstallations that make U.S. dollar EFT payments to vendors arerequired to report daily the following information to FMS.Information on EFT vendor payments should be reported by facsimiletransmission (FAX) to FMS at (202) 874-9945 or (202) 874-9984 usingFMS Form 189 (Advance Reporting of Defense Department Payments toVendors). If the report is provided to FMS on other than FMS Form189, at a minimum, the report shall contain: A. DFAS or otherDefense sites B. DSSN C. Name and telephone number of primary andalternate contact D. Federal Reserve Bank location of transmittedpayment files E. Date payment files are transmitted

DoD Financial Management Regulation Volume 5, Chapter 11 May2008

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F. Effective date of payment (transaction settlement date) G.Total dollar amount of the EFT file transmitted. A copy of eachreport shall be retained with the DO's monthly retained financialrecords.

1107 GOVERNMENT PURCHASE CARD PAYMENTS 110701. Government CreditCard (Travel, Purchase, and Fleet Cards). The General ServicesAdministration (GSA) established the GSA SmartPay Program toprovide Government credit cards to use for travel, purchases, andfuel and maintenance of agency-owned or leased vehicles, airplanes,boats, and equipment. 110702. Responsibilities of the DisbursingOffice A. The disbursing office will ensure that only transactionsthat have been certified for payment by certifying officials, inaccordance with Volume 10 of this Regulation, are processed forpayment. Valid disputed transactions, for which Notification ofInvoice Adjustments (NIA) forms have been received, will bededucted from the official invoice. The NIA form must accompanypayment to the credit card contractor in order to account for thetotal official invoice amount. B. In mathematical terms, thepayment amount is the net of the current charges minus any currentcredits and disputed items plus any prior disputed items approvedfor payment.

http://www.defenselink.mil/comptroller/fmr/10/index.html

DoD Financial Management Regulation Volume 5, Chapter 11 May2008

VOUCHER CONTROL LOG

1. DISBURsem*nTS 3. DATE 11/23/XX

XXXX

2. COLLECTIONS

4. VOUCHER NUMBER

5. PAYEE (Disbursem*nts) REMITTER (Collections)

6. AMOUNT

7. FORM OF PAYMENT OR REMITTANCE

a. CASH b. CHECK c. EFT d. OTHER

400001 John D. Able 389.00 X

400002 Christine M. Baker 552.10 X 234569

400003 Beverly W. Ellis 941.25 X 11,607,456

DD Form 2659, AUG 93

Figure 11-1. DD Form 2659 (Voucher Control Log)

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DoD Financial Management Regulation Volume 5, Chapter 11 May2008

APPOINTMENT/TERMINATION RECORD – AUTHORIZED SIGNATURE (ReadPrivacy Act Statement and Instructions before completing form)

PRIVACY ACT STATEMENT AUTHORITY: E.O. 9397, 31 U.S.C. §§ 3325,3528, DoD Financial Management Regulation, Vol. 5, Chapter 33, andDoDD 7000.15, DoD Accountable Officials and Certifying Officers.PRINCIPAL PURPOSE(S): To maintain a record of certifying andaccountable officers’ appointments, and termination of thoseappointments. The information will also be used for identificationpurposes associated with certification of documents and/orliability of public records and funds. ROUTINE USE(S): Theinformation on this form may be disclosed as generally permittedunder 5 U.S.C. § 552a(b) of the Privacy Act of 1974, as amended. Itmay also be disclosed outside of the Department of Defense (DoD) tothe Federal Reserve banks to verify authority of the accountableindividual to issue Treasury checks. In addition, other Federal,State, and local government agencies, which have identified a needto know, may obtain this information for the purpose(s) identifiedin the DoD Blanket Routine Uses published in the Federal Register.DISCLOSURE: Voluntary; however failure to provide the requestedinformation may preclude appointment.

SECTION I – FROM: COMMANDER/APPOINTING AUTHORITY 1. NAME (First,Middle Initial, Last) 2. TITLE 3. DOD COMPONENT/ORGANIZATION

4. DATE (YYYYMMDD) 5. SIGNATURE

SECTION II – TO: APPOINTEE 6. NAME (First, Middle Initial, Last)7. SSN 8. TITLE

9. DOD COMPONENT/ORGANIZATION 10. ADDRESS (Include ZIP Code)

11. TELEPHONE NUMBER (Include Area Code) 12. EFFECTIVE DATE OFAPPOINTMENT (YYYYMMDD)

13. POSITION TO WHICH APPOINTED (X one) CERTIFYING OFFICERACCOUNTABLE OFFICIAL OTHER (Specify)

14. YOU ARE HEREBY APPOINTED TO SERVE IN THE CAPACITY SHOWNABOVE. YOUR RESONSIBILITIES WILL INCLUDE:

15. YOU ARE ADVISED TO REVIEW AND ADHERE TO THE FOLLOWINGREGULATION(S) NEEDED TO ADEQUATELY PERFORM THE DUTIES TO WHICH YOUHAVE BEEN ASSIGNED: DoDFMR, Vol. 5, Chapter 33;

SECTION III – ACKNOWLEDGEMENT OF APPOINTMENT

I acknowledge and accept the position and responsibilitiesdefined above. I understand that I am strictly liable to the UnitedStates for all public funds under my control. I have been counseledon my pecuniary liability and have been given written operatinginstructions. I certify that my official signature is shown in thebox below. 16. PRINTED NAME (First, Middle Initial, Last) 17.SIGNATURE

SECTION IV – TERMINATION OF APPOINTMENT

The appointment of the individual named above is hereby revoked.18. EFFECTIVE DATE (YYYYMMDD)

19. APPOINTEE INITIALS

20. NAME OF COMMANDER/APPOINTING AUTHORITY

21. TITLE 22. SIGNATURE

Figure 11-2. DD Form 577 (Appointment/Termination Record –Authorized Signature)

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DoD Financial Management Regulation Volume 5, Chapter 11 May2008

INSTRUCTIONS FOR COMPLETING APPOINTMENT/TERMINATION RECORD –AUTHORIZED SIGNATURE

This form may be used to: 1. Appoint certifying officers.Certifying officers are those individuals, military or civilian,designated to attest to the correctness of statements, facts,accounts, and amounts appearing on a voucher for payment. 2.Appoint accountable officials. Accountable officials are thoseindividuals, military or civilian, who are designated in writingand are not otherwise accountable under applicable law, who providesource information, data or service to a certifying or disbursingofficer in support of the payment process. SECTION I. 1. Enter thename of the Commander/Appointing Authority. 2. Enter theCommander/Appointing Authority’s title. 3. Enter theCommander/Appointing Authority’s DoD Component/Organizationlocation. 4. Enter the date the form is completed. 5. TheCommander/Appointing Authority must place his or her legalsignature in the block provided.

SECTION II. 6. Enter the Appointee’s name. 7. Enter theAppointee’s social security number. 8. Enter the Appointee’s title.9. – 11. Enter the name, complete address, and telephone number ofthe DoD Component/Organization activity to which appointed. 12.Enter the date the appointment is to be effective. 13. Mark X inthe appropriate box indicating the purpose for the appointment. 14.Describe in detail the duties the Appointee will be required toperform, to include types of payments, records, and vouchers forwhich authorized (specifying the applicable disbursing stationsymbol number(s) affected), and any other pertinent information.15. List all regulations the Appointee must review and follow inorder to adequately fulfill the requirements of the appointment.SECTION III. 16. – 17. The Appointee shall print his or her nameand enter his or her legal signature in the spaces provided.SECTION IV. Completing this section will terminate the originalappointment as of the effective date. If partial authority is to beretained, a new DD Form 577 must be completed. Mark X in the boxprovided to indicate the appointment is being revoked. 18. Enterthe date the termination is effective.

19. The Appointee will initial in the space providedacknowledging revocation of the appointment. 20. TheCommander/Appointing Authority must place his or her name, titleand legal signature in the spaces provided.

Figure 11-2. DD Form 577 (Appointment/Termination Record –Authorized Signature)

(Continued)

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DoD Financial Management Regulation Volume 5, Chapter 11 May2008

WITHIN THE UNITED STATES

DATA EXAMPLE

Location (Base and State) ZIP Code Disbursing Station SymbolNumber Date of Payment

Camp Lejeune NC 28540 DSSN 6092 1 May 20XX

Location and ZIP Code Disbursing Station Symbol Number Date ofPayment

Ft. Finance, IN 46216 DSSN 0001 20 August 20XX

Classified Disbursing Station Symbol Number UIC and Name ofDisbursing Activity Date of Payment Name and DSSN of OperatingLocation

DSSN 5171

(62306) NAVOCEANO 21 SEP 20XX

DFAS Cleveland 8522

OVERSEAS AREAS

DATA EXAMPLE

Location Disbursing Station Symbol Number Date of Payment

APO AE 09440-1111 DSSN 6637 1 May 20XX

Figure 11-3. Disbursem*nt Voucher Paid By Blocks

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DoD Financial Management Regulation Volume 5, Chapter 11 May2008

x

Standard Form 1034 Revised October 1987 Department of theTreasury 1 TFM 4-2000

PUBLIC VOUCHER FOR PURCHASES AND

SERVICES OTHER THAN PERSONAL

Voucher No. 593281

U.S. DEPARTMENT, BUREAU, OR ESTABLISHMENT AND LOCATION

DATE VOUCHER PREPARED 17 Oct 20XX

SCHEDULE NO.

Department of the Army 7th Finance Battalion APO AE 00098

CONTRACT NUMBER AND DATE DA-HC-21-72A2578 8/21/XX

PAID BY APO AE 00098 DSSN 9000 18 Oct 20XX

REQUISITION NUMBER AND DATE

DATE INVOICE RECEIVED 01 Oct 20XX

PAYEE'S NAME AND

ADDRESS

Burchell Electronics, Inc. 18 Business Street Daube, WestGermany

DISCOUNT TERMS

PAYEE'S ACCOUNT NO.

SHIPPED FROM

TO

WEIGHT

GOVERNMENT B/L NO.

NUMBER AND DATE OF ORDER

DATE OF DELIVERY

OR SERVICE

ARTICLES OR SERVICES (Enter description, item number of contractor Federal supply schedule, and other information deemednecessary).

QUAN TITY

UNIT PRICE AMOUNT1

COST PER

61329 8/27/XX 9/25/XX Analog Digital Convt. 10 30 ea 300425738/27/XX 9/25/XX Transistor 20 5 ea 100 (Use cont. sheet ifnecessary) (Payee must NOT use the space below) TOTAL DM 400PAYMENTAPPROVED FOR

DM 400 = $200.00 EXCHANGE RATE DM 2 =$1.00

DIFFERENCES

PROVISIONAL COMPLETE BY2

R. S. Timothy, LTC, FC

PARTIAL FINAL Amount verified correct for $200.00 PROGRESSTITLE

Disbursing Officer (Signature or initials)

ADVANCE Pursuant to authority vested in me, I certify that thisvoucher is correct and proper for payment.

(Date) (Authorized Certifying Officer) (Title)

ACCOUNTING CLASSIFICATION

21*XXXX XX-XXXX PXXX-XX SXX-XXX 200.00

PAID BY

CHECK NUMBER

ON ACCOUNT OF U.S. TREASURY

CHECK NUMBER 48679

ON (Name of bank)American Express

CASH $

DATE

PAYEE3

1 When used in foreign currency, insert name of foreigncurrency. 2 If the ability to certify and authority to approve arecombined in one person, one signature only is necessary; otherwisethe

approving officer will sign in the space provided over his/herofficial title. 3 When a voucher is receipted in the name of acompany or corporation, the name of the person writing the companyor corporate

name, as well as the capacity in which he/she signs must appear.For example: John Doe Company, per John Smith, "Secretary orTreasurer", as the case may be.

PER

TITLE PRIVACY ACT STATEMENT The information requested on thisform is required under the provisions of 31 U.S.C. 82b and 82c forthe purpose of disbursing Federal money. The information requestedis to identify the particular creditor and the amounts to be paid.Failure to furnish this information will hinder discharge of thepayment obligation.

Figure 11-4. SF 1034 (Public Voucher for Purchases and ServicesOther Than Personal)

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DoD Financial Management Regulation Volume 5, Chapter 11 May2008

Standard Form 1081 Revised September 1982 Department of theTreasury 1 TFM 2-2500

VOUCHER AND SCHEDULE OF WITHDRAWALS AND CREDITS

CHARGE AND CREDIT WILL BE REPORTED ON CUSTOMER AGENCY STATEMENTOF TRANSAC- T IONS FOR ACCOUNTING PERIOD ENDING 10/31/XX

Transaction Date 10/1/XX

Document No.

159659

CUSTOMER AGENCY BILLING AGENCY Agency Location Code (ALC)

0001

Customer Agency Voucher No.

102

Agency Location Code (ALC)

0001

Billing Agency Voucher No.

942 DEPARTMENT BUREAU ADDRESS

DFAS Orlando 2500 Leahy Ave. Orlando, FL 32893-0002

DEPARTMENT BUREAU ADDRESS

DFAS Orlando 2500 Leahy Ave. Orlando, FL 32893-0002

SUMMARY SUMMARY APPROPRIATION, FUND, OR RECEIPT SYMBOL AMOUNTAPPROPRIATION, FUND, OR RECEIPT SYMBOL AMOUNT

17F3880 00020 2D 1001XX 000122333444 500.0017*1453.2252/025/74476/G/000072/1J DK31WN/DK3223687830

500.00

(MUST AGREE WITH BILLING AGENCY TOTAL)

TOTAL 500.00

(MUST AGREE WITH CUSTOMER AGENCY TOTAL)

TOTAL 500.00

Details of charges or reference to attached supportingdocuments

To transfer credit received from Treasury for original checknumber 000122333444. Copy of DAS attached. BILLING AGENCY CONTACT:P REPARED BY R. Smith A PPROVED BY K. Randall T ELEPHONE NO. (407)697-1234

CERTIFICATION OF CUSTOMER OFFICE

I certify that the items listed herein are correct and properfor payment from and to the appropriation(s) designated.

10/1/XX

John J. Baker

(Date) (Authorized administrative or certifying officer)

(407) 697-1357 (Telephone No.)

Original - Forward To Customer For Payment

Figure 11-5. SF 1081 (Voucher and Schedule of Withdrawals andCredits)

Standard Form 1080 Revised April 1982 Department of theTreasury

VOUCHER FOR TRANSFERS

VOUCHER NO. 8397

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DoD Financial Management Regulation Volume 5, Chapter 11 May2008

11-24

1 TFM 2-2500 BETWEEN APPROPRIATIONS AND/OR FUNDS SCHEDULENO.

Department, establishment, bureau, or office receiving fundsDefense Finance and Accounting Service – Cleveland 1240 East NinthStreet Cleveland, OH 44199-2055

BILL NO.

PAID BY DFAS CL DSSN 8522 10/15/XX

Department, establishment, bureau, or office charged

Defense Finance and Accounting Service – Cleveland 1240 EastNinth Street Cleveland, OH 44199-2055

ORDER NO. DATE OF

DELIVERY ARTICLES OR SERVICES

QUAN- TITY

UNIT PRICE AMOUNT

COST PER DOLLARS AND CENTS

TA 54 Transfer receipt of funds from John Doe to MPN

500.00

See COV#12345 9/3/XX TOTAL 500.00Remittance in payment hereofshould be sent to - Defense Finance and Accounting Service –Cleveland

1240 East Ninth Street Cleveland, OH 44199-2055

ACCOUNTING CLASSIFICATION - Office Receiving Funds

MPN 17*1453.2201

CERTIFICATE OF OFFICE CHARGED I certify that the above articleswere received and accepted or the services performed as stated andshould be charged to the appropriation(s) and/or fund(s) as

indicated below; or that the advance payment requested isapproved and should be paid as indicated.

10/15/XX (Authorized administrative or certifying officer)(Date)

Disbursing Officer (Title)

ACCOUNTING CLASSIFICATION - Office Charged 17F3875 XXXX XXXXXXXX X XXXXXX XX XXXXXX XXXXXXXXXXXX

Paid by Check No. No check issued

Figure 11-6. SF 1080 (Voucher for Transfers BetweenAppropriations and/or Funds)

SUMMARY OF MAJOR CHANGES TOTABLE OF CONTENTSSECTION III.SECTIONIV.