1. Prepare Accounts Payable Vouchers for Payment
AAE6B102 Prepare Accounts Payable Voucher for Payment
Advance Individual Training
June 5, 2012
Instructor Note; Show slide #1; Prepare Accounts Payable vouchers for payment
SECTION I.
ADMINISTRATIVE DATA
Course Number Version Course Title
All Courses Including This Lesson
541-44C Financial Management Technician Advanced Individual Training
805A-36B Financial Management Technician Advanced Individual Training
542-36B Financial Management Technician Advanced Individual Training
541-44C Financial Management Technician Advanced Individual Training
Supported 805A-APA-8205 (*) Prepare Routine Vouchers for Payment
Taught(*) or
Task(s) Task Number Individual
The academic hours required to teach this lesson are as follows:
Academic Hours
Hours/Methods
Resident
7 hrs/ Practical Exercise (Performance)
4 hrs 30 minutes / Demonstration
3 hrs 20 minutes / Conference / Discussion
Total Hours: 15 hrs
Hours -3 hrs
Testing(to include test review)
Test Lesson Number
Lesson Number - AAB4C108 version 001
AAE6B101
Lesson Number
Prerequisite Lesson(s)
Maintain a Bills Register Card
Lesson Title
Security Level: Unclassified
Clearance Access
Requirements: There are no clearance or access requirements for the lesson.
FD5. This product/publication has been reviewed by the product developers in coordination with the Fort Jackson Soldier Support Institute foreign disclosure authority. This product is releasable to students from all requesting foreign countries without restrictions.
Foreign Disclosure Restrictions
Instructor Requirements
Must be a graduate of AIT or the appropriate functional course.
Must meet physical qualifications IAW AR
Materials Required
Lesson plan slides, DFAS-IN Regulation 37-1, DFAS-IN-MANUAL FY, Instructor copy of CVS Handouts 1 and 2.
Instructor Materials:
CVS Handouts 1 and 2, Practical Exercise #1, calculator and pencils.
Student Materials:
General Purpose Classroom - 25 Seats
Classroom, Training Area, and Range Requirements
Also, provide the students with situational awareness of the Operational Environment (OE) variables and actors.
Note: Before presenting this lesson, instructors must thoroughly prepare by studying this lesson and identified reference material.
Instructional Guidance
Proponent Lesson Plan Approvals
Bonig, Reid GS-12 Chief - FMITD 05 Jun 2012
Cropper, Derrick SSG Writer/Developer 05 Jun 2012
Name Rank Position Date
Clay, T.A. COL Commandant 05 Jun 2012
Stafford, Richard LTC FM-DOT 05 Jun 2012

2. Terminal Learning Objective
ACTION: Prepare Accounts Payable Vouchers for Payment
CONDITIONS: You are working in the Commercial Vendor Services (CVS) section of a finance office. Given CVS Handouts 1 and 2, contractual documents, blank payment due date worksheets, standard office supplies and equipment, and awareness of Operational Environment (OE)variables and actors
STANDARDS: With at minimum 75% accuracy, compute payment due dates, process advance payment vouchers, and prepare accounts payable vouchers
Instructor Note; Show slide #2; Terminal Learning Objective
SECTION II. INTRODUCTION
Method of Instruction: Conference / Discussion
Instructor to Student Ratio is: 1:25
Time of Instruction: 5 minutes
Media: Large Group Instruction
Motivator
ATTENTION: Imagine yourself as a voucher examiner in the commercial vendor services section. Your inbox is overflowing with incomplete supporting documents. It's a Friday morning and all the vouchers are due today. You hurry and complete all the vouchers by 1400hrs. At 1500hrs, your supervisor returns every voucher because they are incorrect and tells you that you must correct them before you go home. You can avoid this by taking your time and knowing how to correctly prepare routine vouchers for payment. Today we’ll be covering how to prepare routine vouchers for payment in order to eliminate those errors causing you to work overtime.
MOTIVATION: Accurate and timely preparation of routine vouchers for payment is a very important task in the accounts payable branch. You can save the Army millions of dollars in discounts and interest penalty payments by preparing routine vouchers properly, not to mention, the good rapport gained by accurately reimbursing the vendor.
ACTION: Prepare Accounts Payable Vouchers for payment
CONDITIONS: You are working in the Commercial Vendor Services (CVS) section of a finance office. Given CVS Handouts 1 and 2, contractual documents, blank payment due date worksheets, standard office supplies and equipment, and awareness of Operational Environment (OE)/variables and actors.
STANDARDS: With at minimum 75% accuracy, compute payment due dates, process advance payment vouchers, and prepare accounts payable vouchers
Safety Requirements
Everyone is responsible for safety. A thorough risk assessment must be completed prior to every mission or operation. Food and drink are not allowed near or around electrical equipment (CPU, file servers, printers, projectors, etc.) due to possible shock or damage to equipment. Exercise care in personal movement in and through such areas. Avoid all electrical cords and associated wiring. In event of an electrical storm, you will be instructed to power down equipment.
Risk Assessment Level
Low
Environmental Considerations:
Environmental protection is not just the law but the right thing to do. It is a continual process and starts with deliberate planning. Always be alert to ways to protect our environment during training and missions. In doing so, you will contribute to the sustainment of our training resources while protecting people and the environment from harmful effects. Refer to FM Environmental Considerations and GTA ENVIRONMENTAL-RELATED RISK ASSESSMENT.
In a training environment, leaders must perform a risk assessment in accordance with FM 5-19, Composite Risk Management. Leaders will complete a DA Form 7566 COMPOSITE RISK MANAGEMENT WORKSHEET during the planning and completion of each task and sub-task by assessing mission, enemy, terrain and weather, troops and support available-time available and civil considerations, (METT-TC). Note: During MOPP training, leaders must ensure personnel are monitored for potential heat injury. Local policies and procedures must be followed during times of increased heat category in order to avoid heat related injury. Consider the MOPP work/rest cycles and water replacement guidelines IAW FM , NBC Protection, FM , CBRN Decontamination.
No food or drink is allowed near or around electrical equipment (CPU, file servers, printers, projectors, etc.) due to possible electrical shock or damage to equipment.  Exercise care in personal movement in and through such areas.  Avoid all electrical cords and associated wiring.  In event of electrical storm, you will be instructed to power down equipment. Everyone is responsible for safety. A thorough risk assessment must be completed prior to every mission or operation.
Evaluation
Students will be given an examination at the end of the block of instruction.
Student must obtain a minimum of 75% to pass.
Instructional Lead-In
You should recall a previous lesson on the examination of accounts payable documents. After you have examined the documents you are ready for the final step, preparing the payment voucher. There are various forms used to prepare an accounts payable payment. The routine vouchers we will focus on in this lesson are the DD FORM 1155 (copy 1), and the SF 1034.

3. Introduction to Routine Vouchers (DA 3900 & Net 30 payment due date formula)
Instructor Note; Show slide #3; Introduction to routine vouchers
SECTION III. PRESENTATION
1. Learning Step / Activity 1. Introduction to Routine Vouchers
Method of Instruction: Conference / Discussion
Instructor to Student Ratio: 1:25
Time of Instruction: 2 hours 35 minutes
Media: Large Group Instruction
(a) We have learned how to post our bills register card, as well as determine our discount and Net 30 payment due dates. We also discussed how to compute a discount and an interest penalty payment.
(b) When I first introduced you to the Net 30 payment due date formula, I'm sure it seemed difficult. However, once I showed you the Net 30 payment due date computation worksheet, most of you found it very easy. Provided you ALWAYS follow those steps, you arrive at the correct payment due date EVERY TIME. There is just one more procedure that you must follow before preparing the voucher for payment. Keep in mind that in order to make a legal commercial accounts payment, you will need to have a purchase agreement, receiving report and vendor’s invoice. This procedure ensures that the dollar amount you are paying is correct.
(c) Examination of documents for routine or fixed price payments. When you prepare routine or fixed price vouchers for payment, you must follow certain procedures in order to pay the correct dollar amount. These procedures are:
(1) Compare the receiving report with the invoice for quantities accepted versus quantities billed. We only pay for goods actually received and accepted. If there is a difference between the receiving report and the invoice we make a pen and ink change to the invoice.

4. Prepare Accounts Payable Vouchers for Payment Example #1
Receiving Report Invoice
ITEM = Light fixtures ITEM = Light fixtures
QTY = QTY = 12
Instructor Note; Show slide #4, Prepare Accounts payable vouchers for Payment Example #1
Instructor Note; Put the following example on the board and discuss with the class.
In this example, our receiving report tells us we only received 8 of the 12 light fixtures we ordered. The vendor is billing us for all
12. To correct this, we change the quantity on the invoice to 8, and adjust the billing appropriately
(Quantity X Unit Price = Amount)
(2) Compare the unit price on the invoice with the unit price on the contract. We NEVER exceed the contract unit price.

5. Prepare Accounts Payable Vouchers for Payment Example #2
INVOICE CONTRACT
ITEM = Light Fixtures ITEM = Light Fixtures
QTY = QTY = 8
U/P = $ U/P = $15.50
AMOUNT = $ AMOUNT = $124.00
Instructor Note; Show slide #5; Prepare Accounts Payable Vouchers for Payment Example #2
INSTRUCTOR NOTE: Put the following example on the board and discuss it with the students.
 (a) Example of a higher unit price on the invoice when compared with the contract.
(b) In this example the vendor is charging a higher unit price than what we originally negotiated for on our contract. To fix this error, cross out the incorrect unit price on the invoice and put the correct amount from the contract.
(c) If the vendor offers a lower unit price on the invoice we take it because it saves the government money. The only time we will not take advantage of a lower amount on the invoice is when the amount is the result of a math error, for example:
INVOICE
ITEM QTY U/P AMOUNT
Light Fixtures $ $120.00
(d) In this example, we see by multiplying the Quantity by the Unit Price the vendor made a math error on the amount of the invoice. In order to maintain a good rapport with the vendor, we don’t cheat the vendor and pay the lower dollar amount on the invoice. To fix this, change the incorrect dollar amount on the invoice to reflect the correct amount shown on the contract.
(e) Watch for freight charges. If the contract states that freight is Free On Board to other than destination then you will have a freight charge. Free On Board (FOB) to destination means there are no freight charges. The freight is free from the factory/warehouse to your installation
(f) The last thing you must compare is the invoice with the contract for discount terms. Take the best terms for the government.

6. Payment Due Date Interest Penalty Discounts
Today’s Date
Payment Due Date
FEB DAYS
APR
JUN
SEP
NOV
Billing Office
Terms 30
DAYS
Contract: +
term days =
Discount Payment Due Date
Invoice Dated:
LATER DATE
Received
(In Billing Office):
(of invoice received
or earlier date block)
Terms:
CAD
+ 30 days
Receiving
Report
ROG
+ 7 =
Payment
Due Date =
EARLIER DATE
AOG
(CAD or AOG)
(if given)
Interest Penalty
Julian Date
Daily Percentage Factor
Interest Rate
Principle
Interest Amount
ECPD: X =
- PDD:
Instructor Note; Show slide #6; Payment Due Date worksheet.
(3) Prepare the payment due date computation worksheet.
(a) Determine the discount payment due date. If any discounts are offered and can be taken, apply the discount percentage against the invoice amount (after corrections, excluding freight, if any).
(b) If the discount cannot be taken, determine the Net 30 payment due date. If we are already past our Net 30 payment due date, we must pay an interest penalty payment. To compute the number of days the payment is late, we must use the following formula:
Note; Expected check payment date – (minus) Net 30 Payment due date = (equals) Number of days late
(c) When paying interest, use the corrected invoice amount, less freight, if any. Pay interest on the merchandise only!
(4) Determine the type of payment. There are two types of routine payments, they are final and partial. A payment is final when the receiving report is marked final and you have received all goods called and billed for. A payment is partial when the receiving report is marked partial and you have not received all contractual goods called and/or billed for.
Instructor Note; Only after you complete the steps given above, are you ready to complete steps 5 and 6.
Emphasize to students not to skip any steps.
(5) Post the bills register card.
(6) Prepare the payment voucher. =
Days Late
* Note - Add the total of the “Interest Amount” column (s) to the
original amount of principle to get the payment amount. =
Discounts
Step 1: Principle
X Discount %
= Discount Amount
Step 2: Principle
- Discount Amount
= Cost to Government 6

7. Prepare Accounts Payable Vouchers for Payment (DD Form 1155)
Instructor Note; Show slide #7; Prepare Accounts Payable Vouchers for payment (DD form 1155)
Instructor Note; Refer students to page 15, handout 2 and follow along as you describe the DD FORM 1155
(d) The Order for Supplies or Services, DD FORM 1155 as a payment voucher.
(1) Prepare DD Form 1155 as the payment voucher when there is only one payment. If more than one payment is necessary, use the DD FORM 1155 for the first partial payment. Subsequent payments are made using the Standard Form 1034.
(2) Use the DD Form 1155 as a purchase order when the total amount of any one transaction does not exceed $100, (used as a delivery order, there is no dollar limitation). You should recall from expenditure accounting that this one document provides us with a purchase/delivery order, a receiving and inspection report, and, when supported by a vendors invoice, a payment voucher.
(3) Completion of the DD FORM 1155 as a payment voucher. In a previous lesson, you learned to use the DD FORM 1155, copy 8, as a receiving report. We also discussed how to determine our receipt and acceptance of goods based on this form. Now, we will cover the preparation of the DD FORM as a payment voucher.
(a) On partial deliveries, enter and circle in block 20, QUANTITY ACCEPTED, as stated on your receiving report.
(b) Enter in block 29, DIFFERENCES, any change to the original invoice; i.e., discounts, interest penalties, error on the invoice, difference in freight, etc.
(c) Compute the AMOUNT VERIFIED CORRECT FOR, block 33, by taking the amount in block plus or minus any amount in block 29.
(d) Enter in block 17, ACCOUNTING AND APPROPRIATE DATA, the amount charged to each accounting classification. The totals in block 17 should ALWAYS agree with block 33, AMOUNT VERIFIED CORRECT FOR. If paying interest, list a separate interest penalty accounting classification in block 17 along with the total interest charged. Remember, when paying interest, freight is NOT included in the interest penalty computation. Only pay interest based on the corrected merchandise amount listed on the invoice, less freight charges. Also, follow this same rule when taking discounts.
(e) Fill in the standard information in block 32, “PAID BY", For classroom purposes we will use: th Finance BN, Fort Stewart, GA , DSSN:
(f) The PAYMENT TYPE will be shown in block 31.
(g) Place the certifying officer's signature block in block 36.

8. Prepare Accounts Payable Vouchers for Payment (SF 33, SF 1034 &DD 1155
Instructor Note; Show Slides #8; Prepare Accounts Payable Vouchers for Payment (SF 33, SF 1034 and DD 1155)
Instructor Note; Refer students to page 13 in handout 2 and discuss with class.
(e) Use of the SF 1034 as a payment voucher.
(1) For SF 33 type contracts, use the SF 1034 as the payment voucher. For DD Form 1155 contracts, the first payment is made using the DD FORM 1155, all subsequent payments are made using the SF 1034.
(2) Before preparing this payment voucher you must remember to follow the same procedures for examining commercial accounts documents that you previously learned.
(3) Preparation of the SF 1034, Public Voucher for Purchases and Services other than Personal.
Instructor Note; The instructor will need to be able to identify the places on the form so he/she can point them out to the students.
(a) The scheduling section will stamp the voucher number on the document later, unless a voucher category system is used and accounts payable assigns the numbers.
(b) Contract number and date - Take this information straight from the contract.
(c) Requisition number and date - Also taken from the contract.
(d) Paid by block - Use the same standard information found on the DD 1155: 23rd Finance BN, Fort Stewart, GA , DSSN 6348.
(e) Date the billing office received the invoice.
(f) Contract terms. Take the best terms for the government.
(g) Payees Account number - Should be "None", or in the case of a gasoline credit card list the credit card number.
(h) Take the vendor's name and address from the invoice or the contract.
(j) Number and date of Order - Use the invoice number given. If you have no invoice numbers then leave this block blank.
(k) Date of Delivery or Service - Post the actual or constructive acceptance date, whichever is earlier.
(l) Articles or Services - Use a standard statement which reads: "Per detailed bill herewith attached dated (Vendor's date of the invoice)". Also, place the correct payment due date in this block.
(m) Amount - Place the gross amount of the invoice BEFORE any changes. (The total should reflect the sum of all the values in the amount column.)
(n) Indicate the type of payment - Such as: 1st partial, 1st final, 3d partial, etc.
(o) Differences - This block reflects any changes to the invoice, such as: discounts, interest penalty payments, corrections to math errors on the invoice, etc.
(p) Amount Verified Correct For - This is the total, plus or minus, any differences.
(q) Fill in the signature block of the Defense Accounting Officer who will sign the payment voucher.
(r) Accounting Classification - Take this information from the contract and put the merchandise dollar value at the end of the accounting classification. Remember, if you are paying interest, you will have a separate interest penalty accounting classification.
On Account of US. Treasury - Write “FOR$ ” with no spaces to prevent fraud.

9. Check On Learning
Instructor Note; Show slide #9; Conduct a check on learning and summarize the learning activity.
Question: What are the two types of routine payments?
Answer: Final routine payments and partial routine payments
Question: What is the official name of the DD Form 1155?
Answer: The order for supplies or services
Question: On the DD form 1155, what block do you enter information and circle if you have a partial delivery?
Answer: Enter the information and circle block 20 with quantity accepted on the DD 1155
Question: What is the official name of the SF 1034?
Answer: Public voucher for purchases and services other than personal

10. a) Final and partial routine payments
Question # 1
What are the two types of routine payments?
Final and partial routine payments
Invoices and receiving report payments
Electronic and cash routine payments
Partial and discount routine payments
a) Final and partial routine payments
Instructor Note; Show slide #10; Conduct check on learning Question #1
Question: What are the two types of routine payments?
Answer: Final routine payments and partial routine payments

11. c) Order for Supplies or Services
Question # 2
What is the official name of the DD Form 1155?
Payment Voucher
Public Voucher for Purchases and Services
Order for Supplies or Services
Delivery Order
c) Order for Supplies or Services
Instructor Note; Show slide #11; Conduct check on learning Question #2
Question: What is the official name of the DD Form 1155?
Answer: The order for supplies or services

12. c) Enter the information and circle block 20 with quantity accepted
Question # 3
On the DD form 1155, what block do you enter information and circle if you have a partial delivery?
Enter and circle amount in block 23
Enter total amount and circle on block 25
Enter information of supplies accepted and circle block 19
Enter the information and circle block 20 with quantity accepted
c) Enter the information and circle block 20 with quantity accepted
Instructor Note; Show slide #12; Conduct check on learning Question #3
Question: On the DD form 1155, what block do you enter information and circle if you have a partial delivery?
Answer: Enter the information and circle block 20 with quantity accepted on the DD 1155

13. Question # 4
Public voucher for purchases and services other than personal is the official name of the SF 1034.
True
False
a) True
Instructor Note; Show slide #13; Conduct check on learning Question #4
Question: What is the official name of the SF 1034?
Answer: Public voucher for purchases and services other than personal

14. Prepare Accounts Payable Vouchers for Payment
Purposes and uses of advance payments
Instructor Note; Show slide #14; Prepare Accounts payable vouchers for payment
Instructor Note; Have students turn to page 32 of handout 1
Instructor to Student Ratio: 1:25
Method of Instruction: Demonstration
2.Learning Step / Activity 2. Process Advance Payment Vouchers
Media: Large Group Instruction
Time of Instruction: 2 hrs 40 minutes
(a) Purpose. Advance Payments are advances from the government to a contractor before, in anticipation of, and, for the purpose of complete performance under one or more contracts. Since they are NOT measured by performance, they differ from partial, progress, or other payments based on full or partial performance of a contract. Because advance payments are not based on performance, a receiving report is not necessary. However, the contract must authorize the advance payment.
(b) Uses of Advance Payments:
(1) Subscriptions - Payment for publications, newspapers, microfiche, magazines, pamphlets, periodicals, software services, books, prints, and other publications for official use.
(2) Post office box rental - Advance payment for an annual post office box rent is authorized.
(3) Pay-As-You-Go Mail program.
(4) Develop or establish military facilities - If there is a shortage of on-post housing, the government may decide to lease housing from a private contractor for use by military personnel.
(5) Payments for street car tickets or tokens, toll road permits, and toll bridge tickets for official use can be paid in advance.
(6) Payments for public refuse disposal facility tickets.
(7) Payments to state and local governments.
(8) Tuition and training - Tuition payments may be made to civilian education institutions when the student enrolls, or at the time provided by the institution. Enrollments in civilian correspondence courses may also be paid in advance.
(9) COD charges - Paying COD charges in cash before the contents are examined is authorized. This also applies to purchases made from the Imprest Fund. (Imprest funds are fixed- or petty-cash funds in the form of currency or coin that have been advanced as Funds Held Outside of Treasury. Historically, agencies have used imprest funds to make a variety of payments to all classes of payment recipients. Agencies typically used imprest funds to reimburse employees for expenses, to make small purchases, to make emergency beneficiary payments, and to pay informants, among other uses.
(10) Copyright document purchases or license to use a patent.
(11) Utility connection charges.
(12) Petition and witness fees - When the Army petitions someone’s required services, the fee must accompany the petition.
(13) Professional societies - When the Army requires membership in professional societies or associations.
(14) Meeting attendance - Payment may be made before attendance at meetings of technical, scientific, professional, or similar organizations
(15) Contract funding - Paying a prime contractor to make payments to sub-contractors to start work on a large construction contract.
(c) Required Documentation:
(1) Procurement document authorizing an advance payment .
(2) Vendors Invoice.
Instructor Note; Advance Payments Do Not Require a Receiving Report.
(d) Payment Due Date for Advance Payments is:
(1) The date the billing office receives the invoice+ 10 days. There are exceptions to this rule, which are defined in Appendix G of DFAS-IN REG 37-1.
(2) Schedule payments paid in advance as soon as possible. Advance payments are not subject to the Prompt Payment Act because there can be no late payment.

15. DABT15-**-M-5234
16 JAN **
PRC 0125
DIR, CONTRACTING AND PROCUREMENT
1/91st MECH INF
FORT STEWART, GA 31314
RECEIVED IN FINANCE OFFICE
COMMERCIAL VENDOR SERVICE
20 JAN ** X x
BALDINO MICROFILMS INC
P.O. BOX 4276
DENVER, CO 80223
SEE SCHEDULE
PRE-PAYMENT
SEE ITEM 15
POST LIBRARY
BLDG, 231
FORT STEWART, GA 31314
FINANCE OFFICE
ATTN: CVS CELL
FORT STEWART, GA 31314 X
21* Z0-26EB W91DPC* /SQWB S $1,000.00
NEW YORK TIMES MICROFICHE ** issues YR $ $1,000.00
Instructor Note; Show slide #15; Order for supplies or services; DD Form 1155
INSTRUCTOR NOTE: Refer students to pages 37 and 38, Handout 1.
(3) Let's examine our example of an advance payment and determine our payment due date.
(a) Step 1 - Look at the contract on page 37 and check the following items:
Block 19 or continuation sheet - make sure the advance payment is authorized.
Block 13 - This block will tell you the billing office, "OPERATING LOCATION OR FINANCE OFFICE”
FROM CONTINUATION SHEET
Advanced payment is authorized for periodicals and other
subscription items. Contractor will be paid upon submission
of proper invoice. Invoice must state (1) start and end dates
(2) orders will be placed in effect upon receipt of payment.
PAYMENT DUE DATE: 10 FEB **
Denna N.Sullivan
$1,000.00
D. N. SULLIVAN
INT
23rd FINANCE BN
FORT STEWART,
GA 31314
ADSN: 6348
$1,000.00
JAMES R. RICHARDSON, LTC, FC DO 15

16. 16 Instructor Note; Show slide #16; Invoices
BALDINO MICROFILMS INC
P.O. BOX 4276
DENVER COLORADO 80223
INVOICE NUMBER
109657
DATE
28 JANUARY **
ORDER NUMBER
DABT15-**-M-5234
BILL TO
DEPARTMENT OF THE ARMY
OPERATING LOCATION
FORT STEWART, GA 31314
TERMS
Orders will be placed in effect for
the addressee upon receipt of payment
PERIOD OF SUBSCRIPTION: MAR **- FEB**
DESCRIPTION DELIVERY SCHEDULE TOTAL COST
NEW YORK TIMES Microfiche ** ISSUES $1,000.00
TOTAL DUE THIS BILL: $1,000.00
Instructor Note; Show slide #16; Invoices
(b) Step 2 - Look at the invoice on page 38 and find:
Note: The billing offices date Stamp, "31 Jan **". Now we can determine our payment due date.
Example: 31 January ** + 10 days = 10 February
RECEIVED IN FINANCE OFFICE
COMMERCIAL VENDOR SERVICE
31 JAN ** 16

17. Prepare Accounts Payable Vouchers for Payment
DD 1155
SF 1034
Instructor Note; Show slide # 17; Prepare Accounts Payable vouchers for payment (DD1155 & SF 1034)
(e) Payment vouchers used for advance payments:
(1) DD FORM 1155, Order for Supplies or Services.
(2) STANDARD FORM Public Voucher for Purchases or Services Other Than Personal.

18. Check On Learning
Instructor Note; Show slide #18; Conduct a check on learning and summarize the learning activity.
Question: What documents are necessary to make an advance payment?
Answer: A procurement document stating that an advance payment is authorized, and a vendors invoice.
Question: How do you determine the payment due date for an advance payment?
Answer: Add 10 days to when the billing office receives the invoice.
Question: When dealing with the payment due dates for advance payments, where is are the exceptions to this rule found?
Answer: The exceptions to the rule are defined in Appendix G of DFAS-IN REG 37-1
Question: What are Imprest funds typically used for?
Answer: Imprest funds are typically used to reimburse employees for expenses, to make small purchases, to make emergency beneficiary payments, and to pay informants, among other uses.

19. Question # 1 What documents are necessary to make an advance payment?
Vendors invoice requesting an advance
A procurement document stating that an advance payment is authorized, and a vendors invoice.
Memo from vendor and vendors invoice
Vendors invoice only
b) A procurement document stating that an advance payment is authorized, and a vendors invoice.
Instructor Note; Show slide #19; Conduct check on learning Question #1
Question: What documents are necessary to make an advance payment?
Answer: A procurement document stating that an advance payment is authorized, and a vendors invoice.

20. c) Add 10 days to when the billing office receives invoice.
Question # 2
How do you determine the payment due date for an advance payment?
Add 15 days to when the billing office receives invoice.
10 days after receiving activity had services rendered.
Add 10 days to when the billing office receives invoice.
15 days after billing office receives invoice.
c) Add 10 days to when the billing office receives invoice.
Instructor Note; Show slide #20; Conduct check on learning Question #2
Question: How do you determine the payment due date for an advance payment?
Answer: Add 10 days to when the billing office receives the invoice.

21. d) Appendix G of DFAS-IN Regulation 37-1
Question # 3
When dealing with the payment due dates for advance payments, where are the exceptions to this rule found?
The exceptions to this rule are found in:
Chapter 15 of AR
Chapter 9 of DFAS-IN Regulation 37-1
Appendix A of DODFMR R Volume 10
Appendix G of DFAS-IN Regulation 37-1
d) Appendix G of DFAS-IN Regulation 37-1
Instructor Note; Show slide #21; Conduct check on learning Question #3
Question: When dealing with the payment due dates for advance payments, where are the exceptions to this rule found?
Answer: The exceptions to the rule are defined in Appendix G of DFAS-IN REG 37-1

22. Question # 4 What are Imprest funds typically used for?
Paying informants
Making small purchases
Making emergency beneficiary payments
All of the above
d) All of the above
Instructor Note; Show slide #22; Conduct check on learning Question #4
Question: What are Imprest funds typically used for?
Answer: Imprest funds are typically used to reimburse employees for expenses, to make small purchases, to make emergency beneficiary payments, and to pay informants, among other uses.

23. Prepare Accounts Payable Vouchers for Payment
Base Progress Payments
Instructor Note; Show slide #23; Prepare Accounts Payable Vouchers for Payment (Base Progress Payments)
3. Learning Step / Activity 3. Process Payment Voucher for Payment
Method of Instruction: Demonstration
Instructor to Student Ratio: 1:25
Time of Instruction:1 hour 40 minutes
Media: Large Group Instruction
(a) Purpose. Base progress payments are either the costs incurred by the contractor as work progresses or based on a percentage of contract completion. Schedule both for payment as directed by the contract. Use progress payments for contracts with a definite completion date. This type of payment includes:
(1) Renovation of government housing.
(2) The building of government facilities.
(3) General construction.
Instructor Note; Pay contractor based on the percentage of the work complete.
(b) Required documentation.

24. Prepare Accounts Payable Vouchers for Payment
Instructor Note; Show slide #24; Prepare Accounts Payable Vouchers for Payment (SF 33)
Instructor Note; Refer students to pages 33-36, Handout 1
(1) SF 33, Solicitation, Offer, and Award - This document must authorize progress payments.
(2) Certificate of Performance - This document performs the same function as a Receiving Report which shows:
(a) The estimated cost of the contract.
(b) Percentage of completion.
(c) Accepted dates of services.
(d) The date the billing office receives the form.

25. Instructor Note; Show slide #25; Certificate of Performance
DEPARTMENT OF THE ARMY
DIRECTOR OF PUBLIC WORKS
ATTN: BLDG, 10032
FORT STEWART , GA 31314
NUMBER: 84736
DATE
BILLED: 31 AUGUST **
CONTRACT
NUMBER: DABT15-**-C-0724
RECEIVED IN DPW
1 SEP**
DESCRIPTION OF SERVICES ESTIMATED COST PERCENTAGE OF COMPLETION
RENOVATE QUARTERS $400, %
= $200,000.00
AMOUNT CLAIMED FOR PERIOD 1-31 AUGUST ** = $400, X 50
= $ 20,000.00
LESS RETAINED 10%
NET AMOUNT:
$180,000.00
ACCOUNTING CLASSIFICATION: 21* H W91DPW* /ZKJD S09076
VENDOR: WATSON CONSTRUCTION CO
P.O. BOX Shawn A. Watson
RICHMOND HILL, GA S. A. WATSON, FOREMAN
CERTIFICATION: I CERTIFY THAT THE SERVICES LISTED ON THIS INVOICE ARE AN ACCURATE
REPRESENTATION OF SERVICES PERFORMED.
SERVICES ACCEPTED 31 AUGUST **
Instructor Note; Show slide #25; Certificate of Performance
Instructor Note; Refer students to page 36 of CVS Handout 1
(c) Customary progress payments.
(1) The customary progress payment rate is 90% of the total costs of the Certificate of Performance. This means if you have a contract for $400, that is 50% complete, the government owes $200, However, as an incentive for the contractor to complete the contract the government will retain 10% of the amount owed, $200, X 10% = $20, This amount is the retained fee. Therefore, our payment for the first progress payment would be $200, $20, or $180, At the time the final payment is made the vendor receives all retained fees along with the final progress payment.
(2) The customary rate for contracts with small business concerns is 95%.
(d) Payment Due Dates for Progress Payments.
(1) Date the billing office receives the invoice plus 14 days.
(2) The Final payment for a contract authorizing progress payments is made at Net 30.
(e ) Payment for progress payments are made on a SF When used to make a progress payment, fill out the SF the same way as the routine vouchers, except:
(1) Date of delivery or services - Date you accepted the services. For progress payments there is no constructive acceptance, services are considered received and accepted as of the date of certification.
(2) Articles or Services - Slightly different standard statement:
"PROGRESS PAYMENT PER DETAILED BILL HEREWITH ATTACHED DATED % COMPLETION"
(3) Differences - Contains the retained percentage, and if late, the interest penalty.
(4) Type of Payment - Check progress payment.
Instructor Note; Complete all other items on the SF 1034 the same as the routine vouchers.
E.J. DAVIS
E. J. DAVIS
DIR, PUBLIC WORKS
FORT STEWART, GA
RECEIVED IN FINANCE OFFICE
COMMERCIAL VENDOR SERVICE
2 SEP **

26. Check On Learning
Instructor Note; Show slide #26; Conduct a check on learning and summarize the learning activity.
Question: How do you determine the payment due date for advance payments?
Answer: Take the date the invoice was received in the billing office and add 10 days.
Question: How do you determine the Payment due date for a Progress Payment?
Answer: Add 14 days to the date the billing office received the invoice. Compute final payments at Net 30
Question: What is the retained percentage of a progress payment when the total amount of the contract is 25% completion?
Answer: 25% = $5,000.00
$ 10% = $

27. Question # 1
How do you determine the payment due date for advance payments?
Add 10 days to the invoice date.
Take the invoice date and add 14 days.
Take the date the invoice was received in the billing office and add 10 days.
Take the date the invoice was received in the billing office and add 14 days.
c) Take the date the invoice was received in the billing office and add 10 days.
Instructor Note; Show slide #27; Conduct check on learning Question #1
Question: How do you determine the payment due date for advance payments?
Answer: Take the date the invoice was received in the billing office and add 10 days.

28. Question # 2
How do you determine the Payment due date for a Progress Payment?
Add 14 days to the date the billing office received the invoice. Compute final payments at Net 30.
Add 10 days to the date the billing office received the invoice. Compute final payments at Net 30.
Add 14 days to the date the billing office received the invoice. Compute partial and final payments that way.
Add 10 days to the date the billing office received the invoice. Compute partial and final payments that way.
a) Add 14 days to the date the billing office received the invoice. Compute final payments at Net 30.
Instructor Note; Show slide #28; Conduct check on learning Question #2
Question: How do you determine the Payment due date for a Progress Payment?
Answer: Add 14 days to the date the billing office received the invoice. Compute final payments at Net 30

29. Question # 3
What is the retained percentage of a progress payment when the total amount of the contract is 25% completion?
$2,000.00
$500.00
$5,000.00
$4,500.00
b) $500.00
Instructor Note; Show slide #29; Conduct check on learning Question #3
Question: What is the retained percentage of a progress payment when the total amount of the contract is 25% completion?
Answer: 25% = $5,000.00
$ 10% = $

30. Prepare Accounts Payable Vouchers Practical Exercise#1
Instructor Note; Show slide # 30; Prepare Accounts Payable Vouchers Practical Exercise #1
Instructor Note; Give Practical exercise #1. Allow 6 hours for the students to complete the PE and 1 hour for the critique.
4. Learning Step / Activity 4. Practical Exercise #1 Prepare Accounts Payable Vouchers
Method of Instruction: Practical Exercise (Performance)
Instructor to Student Ratio: 1:25
Time of Instruction: 7 hours
Media: Individualized, self-paced Instruction

31. Check On Learning
Instructor Note; Show slide #31; Conduct a check on learning and summarize the learning activity.
SECTION IV. SUMMARY
Method of Instruction: Conference / Discussion
Instructor to Student Ratio is: 1:25
Time of Instruction: 30 minutes
Media: Large Group Instruction
Determine if the students have learned the material presented by soliciting student questions and explanations. Ask the students questions and correct misunderstandings.
Question: When is the DD FORM 1155 used as the payment voucher?
Answer: Use the DD FORM 1155 as the payment voucher when you are making the first partial payment, or when there is only one payment.
Question: On the SF 1034, what date goes in the Date Invoice Received block?
Answer: The date the invoice was received in the billing office

32. c) When you are making the first partial payment or only one payment.
Question # 1
When is the DD FORM 1155 used as the payment voucher?
When you make the final payment.
When you make the final payment or only one payment.
When you are making the first partial payment or only one payment.
The DD Form 1155 is never used as a payment voucher.
c) When you are making the first partial payment or only one payment.
Instructor Note; Show slide #32; Conduct check on learning Question #1
Question: When is the DD FORM 1155 used as the payment voucher?
Answer: Use the DD FORM 1155 as the payment voucher when you are making the first partial payment, or when there is only one payment.

33. b) The date the invoice was received in the billing office.
Question # 2
On the SF 1034, what date goes in the Date Invoice Received block?
Invoice date
The date the invoice was received in the billing office.
The date services or supplies were received and accepted.
The date the invoice was received in contracting office.
b) The date the invoice was received in the billing office.
Instructor Note; Show slide #33; Conduct check on learning Question #2
Question: On the SF 1034, what date goes in the Date Invoice Received block?
Answer: The date the invoice was received in the billing office

34. Terminal Learning Objective
ACTION: Prepare Accounts Payable Vouchers for Payment
CONDITIONS: You are working in the CVS section of a finance office. Given CVS Handouts 1 and 2, contractual documents, blank payment due date worksheets, standard office supplies and equipment, and awareness of Operational Environment (OE)variables and actors
STANDARDS: With at minimum 75% accuracy, compute payment due dates, process advance payment vouchers, and prepare accounts payable vouchers
Instructor Note; Show slide #34; Terminal Learning Objective
Review / Summarize Lesson
Conclusion: We just covered processing advance and progress payments. As a voucher examiner, it is very important that you are able to recognize advance and progress payments so you can make accurate and timely payments.
ACTION: Prepare Accounts Payable Vouchers for Payment
CONDITIONS
You are working in the CVS section of a finance office. Given CVS Handouts 1 and 2, contractual documents, blank payment due date worksheets, standard office supplies and equipment, and awareness of Operational Environment (OE)variables and actors
STANDARDS: With at minimum 75% accuracy, compute payment due dates, process advance payment vouchers, and prepare accounts payable vouchers

35. Prepare Accounts Payable Vouchers Exam
SECTION V. STUDENT EVALUATION
Testing Requirements
Note: Describe how the student must demonstrate accomplishment of the TLO.
Student will be given an examination at the end of the block of instruction.
Student must receive a score of 75% to pass.
Feedback Requirements
NOTE: Feedback is essential to effective learning. Schedule and provide feedback on the evaluation and any information to help answer students' questions about the test. Provide remedial training as needed.
Schedule and provide feedback on the evaluation and any information to help answer student's questions before the examination.
Provide additional training as needed.
Feedback should be provided to the student that focuses on developing competencies that comprise leading, developing, achieving, and improving unit performance.