1. PREPARE MISCELLANEOUS VOUCHERST O D B Y I G S H 1 9 2
Title: Review Accounts Payable Methods and Procedures
NOTE: Incorporate the political, military, economic, social, information, infrastructure, and physical environment and time (PMESII&PT) into each lesson and classroom work as appropriate. Instructor will illustrate them with appropriate examples from the Current Operating Environment (COE) as it pertains to the lesson.
Motivator: As an Accounts Payable Voucher Examiner or supervisor, you will have an important role in processing the Army's payments. There will be numerous miscellaneous payments that you will see in the Accounts Payable Branch. The Standard Form (SF) 44 (Local Purchase) and the Government Purchase Card (GPC) are the latest methods for making micro purchases in the Department of Defense (DoD) and in the Department of the Army (DA). It will be your responsibility to understand how to properly process SF 44 and GPC payments.
You will see a large volume of small purchase documents as a supervisor in the Accounts Payable Branch. You will ensure prompt payment to vendors and accurate reimbursement of the GPC card and SF 44 payments. Therefore, you need a good understanding of small purchases, GPC procedures, and related documents.
PREPARE MISCELLANEOUS VOUCHERS
FOR PAYMENT (SF44)

2. Terminal Learning Objective
Action:
Conditions:
Standard:
Perform the Preparation and Certification of Routine Vouchers for Payment.
Given DoDFMR R, Vol. 10, DFAS-IN Regulation 37-1, DFAS-IN Manual FY, Handout 702, and contractual documents.
Prepare miscellaneous vouchers for payment without error IAW applicable regulations.
Show Slide #2: Terminal Learning Objective.
Safety Requirements: This lesson does not contain a practical exercise that involves equipment, chemicals, or potential hazards. State if there are none.
Risk Assessment Level: Low
Environmental Considerations: It is the responsibility of all Soldiers and DA civilians to protect the environment from damage.
None
Evaluation: This lesson will be evaluated in PFN# ADD44106, Accounts Payable Test. The student must achieve an 80% or higher score to pass. International students must achieve a 70% or higher score to pass.
Instructional Lead-in: The accounts payable branch has the responsibility for paying the army's bills accurately and on time. Most offices use the Computerized Accounts Payable System (CAPS) or CAPS for Windows to accomplish this task. Most people are not aware of the many functions that CAPS performs. If CAPS were to shut down for a significant period of time, most offices would not be able to function. This lesson will focus on the preparation and certification of SF 1034’s and DD Form 1155’s. Being able to manually prepare payments is a critical war fighting task that each and every voucher examiner, supervisor, and Chief of Accounts Payable need to know. 2

3. SF 44 AUTHORIZED USES
THE TRANSACTION DOES NOT EXCEED THE TOTAL AMOUNT OF THE PR&C (DA FORM 3953)
THE SUPPLIES OR SERVICES ARE IMMEDIATELY AVAILABLE.
THERE IS ONLY ONE DELIVERY AND ONE PAYMENT.
Show Slide #3: SF44 Vouchers and SF44 Authorized Uses
1. Learning Step / Activity 1. Small Purchase Procedures.
Method of Instruction: Conference / Discussion
Instructor to Student Ratio: 1:14
Time of Instruction: 1 hr 25 mins
Media: -None-
 NOTE: Method of instruction and instructor to student ratio will vary depending on whether the lesson is taught in residence, by an instructor, or used as an individual student self-paced product.
NOTE: Students should refer to Handout 702, Accounts Payable, during this lesson.
 NOTE: Refer to page 25 of Accounts Payable Handout 702.
a. Purpose. We use small purchase procedures to simplify procurement methods and to reduce administrative costs. The contracting officer selects the best method to purchase the various supplies and required services.
b. Use. We use the SF 44 for local purchases while a unit or activity is away from home station. We also use SF 44s in contingency environments.
c. Description. The SF 44 is primarily designed for over the counter purchases. It can be used as a purchase order, receiving report, vendor invoice, and payment voucher.
d. Authorized use. The SF 44 is authorized for use only when no other small purchase method is considered more suitable and when all of the following conditions are met:
(1) The transaction does not exceed the total amount of the PR&C (DA Form 3953).
(2) The supplies or services are immediately available.
(3) There is only one delivery and one payment.
e. Receipt for Cash Payments. When we make a payment in cash, the vendor acknowledges receiving the cash by signing the form in the seller's name block. The vendor must also put the date and "paid in cash" on the form. 3

4. DISTRIBUTION OF COPIES:
COPY 1: SELLER’S INVOICE/PAYMENT VOUCHER
COPY 2: GIVEN TO SELLER W/CASH PAYMENT OR MAILED
WITH CHECK
COPY 3: RECEIVING AND ACEPTANCE REPORT
COPY 4: RETAINED IN THE BOOK
COPY 5: GFEBS INPUT TO OBLIGATE THE PURCHASE
COPY 6: ORDERING OFFICER’S RECORDS
Show Slide #4: Distribution of Copies.
Distribution of Copies. The SF 44 is a 6-part carbon interleaved form. The Operating Location (OPLOC) will distribute the copies as follows:
(1) Use copy 1, seller's invoice, as the payment voucher in non-automated offices. Forward this copy through accounting channels to DFAS-IN.
(2) Give copy 2, seller's copy of the order, to the seller with the payment.
(3) Retain copy 3, receiving report, accounting copy, for the OPLOC records. If copy 1 cannot be used as the receiving report, we will use this copy.
(4) Keep copy 4, memorandum copy, in the SF 44 book; unless the contracting officer specifies otherwise.
(5) Furnish copy 5, additional copy, to the OPLOC for fiscal accounting purposes and dispose IAW current accounting regulations. Use this copy to enter General Funds Enterprise Business System (GFEBS) transactions.
(6) Use Copy 6, additional copy for the records, as required. 4

5.  Show Slide #5: Disposition of the SF 44.
NOTE: Refer to pages of Accounts Payable Handout 702.
g. Disposition of the SF 44. Parts of the SF 44 and their relationship to the payment process. 5

6. 6 Show Slide #6: Disposition of the SF 44 (Cont.)
1) PURCHASE ORDER: The top part of the SF 44 is the purchase order portion and is broken down as follows:
(a) DATE OF ORDER: The date we prepare the order.
(b) ORDER NO: The contracting office gives the contract number to the ordering officer.
(c) PAYEE: The vendor's name and address appear in this block.
(d) FURNISH SUPPLIES OR SERVICES TO: This is the ship to address.
(e) SUPPLIES OR SERVICES, QUANTITY, UNIT PRICE, and AMOUNT: Contains information on the order of goods or services.
(f) PAYER: This block identifies the billing office.
(g) TOTAL: This is the sum of the amount column.
(h) DISCOUNT TERMS: List any specific payment terms here.
(i) DATE INVOICE RECEIVED: Include the date the billing office receives the invoice.
(j) ORDERED BY: The signature and title of the ordering officer will go in this block.
(k) PURPOSE AND ACCOUNTING DATA: This block contains the accounting classification.
NOTE: Refer to page 26 of Accounts Payable Handout Inform students that the "Payment Due Date" and the ”dollar amount next to the accounting classification“ are not purchase order information, but they are payment voucher information. The rest of the information located in the Purchase Order portion of the SF 44 CANNOT be changed by accounts payable personnel. 6

7. Show Slide #7: Disposition of the SF 44 (Cont.)
(2) PURCHASER: If this section is filled in with a signature and date, we can use this copy of the SF 44 as the receiving report. If not, you need copy 3 of the SF 44 with the "PURCHASER" section filled in. The date in this section is the date of delivery or the receipt of goods (ROG). 7

8. Show Slide #8: Disposition of the SF 44 (Cont.)
NOTE: Refer to page 26 of Accounts Payable Handout There is no constructive acceptance with SF 44s.
(3) SELLER: If the vendor signs and dates this portion of the SF 44, we can use this copy as the invoice. If it is not filled in, we need a separate vendor invoice. The date in this section is the vendor's date of the invoice. 8

9. Show Slide #9: Disposition of the SF 44 (Cont.)
NOTE: Refer to page 26 of Accounts Payable Handout 702.
(4) PAYMENT VOUCHER: This portion is found at the bottom of copy 1 of the SF 44 and includes the following information:
(a) DIFFERENCES: Include any changes to the original amount of the SF 44.
(b) AMOUNT VERIFIED CORRECT FOR: This will be the correct amount of the payment.
(c) Type the certifying officer's signature block and title to the left of the "DIFFERENCES" block. Also, include the dollar amount of the payment. 9

10. Prompt Payment Act (PPA)
MEAT / DAIRY ITEMS
DAIRY ITEMS:
RECEIPT OF GOODS DATE (ROG) + 10
MEAT ITEMS:
RECEIPT OF GOODS DATE (ROG) + 7
Show Slide #10: Prompt Payment Act (PPA)
Refer to page 18 of the 702
Dairy and Meat Items do not require an invoice. The payment due date for these items is the ROG date plus the allowed number of days. Ten days for Dairy and Seven for Meat.
If you have meat and dairy items, you will calculate the due date by adding 7 days to the ROG. 10

11. LOOK FOR DAIRY/MEAT ITMES
YES?
MEAT=ROG + 7
DAIRY=ROG + 10
LOOK FOR DAIRY/MEAT ITMES
NO?
LOOK FOR DISCOUNTS
YES?
NO?
ADD DAYS OF DISCOUNT TO DATE OF INVOICE
YES?
LOOK FOR SIGNATURE/DATE
ON SELLER’S PORTION
Show Slide #11: ROG Formula and SF44.
NOTE: Refer to page of Accounts Payable Handout 702.
(5) PAYMENT DUE DATE: Determine the payment due dates on SF 44s differently depending on what you are purchasing and what documentation you have. The very first step in preparing an SF 44 for payment is to LOOK at WHAT you are purchasing.
(a) Payment due dates when purchasing perishable products on the SF 44
are as follows:
l Meat or meat food products: Receipt of Goods date plus 7 days.
l Dairy products or perishable agricultural commodities:
Receipt of Goods date plus 10 days.
  (b) If a cost-effective discount is offered, calculate the payment due date by adding the number of days in the discount terms to the date of the invoice.
(c) NET 30 Payment Due Dates: If there is a signature date in the Seller's portion, add 30 days to that date. If the vendor provides a separate invoice, compare the Date Stamp of the separate invoice with the Receipt of Goods date, pick the later date +30 days.
Compare the ROG with the date the billing office receives the invoice; take the later date plus 30 days.
*****YOU WILL WANT STUDENTS TO PRINT THIS OUT TO USE WITH THE PE! PDD WKSHTS ARE NOT USED FOR THE SF 44!!******
SELLER’S DATE PLUS 30 DAYS
NO?
COMPARE DATE STAMP OF
SEPARATE INVOICE WITH THE ROG
PICK LATER DATE
+30 11

12. Meat or Dairy? Discounts? Sellers Signature? Show Slide #12: SF 44
Refer to page 29 in the 702
Find the due date for this example SF 44. Have students follow along with print out of slide 11.
First, Look at the products and see if Meat or Dairy is included. NO, so we will now look for discounts.
Discount terms are NET 30 so know we need to look for signature/date on the seller portion. If not then we would need an invoice attached.
The signature is there, so now we just add 30 days to the seller date. The sellers date is 10 APR plus 30 days gives us a payment due date of 10 MAY
If the seller signature is not on the form and you have a separate invoice you will compare date stamp of separate invoice with the ROG. You will select the later date and add 30 days. 12

13. Show Slide #13: SF1034.
NOTE: Refer to page 27 of Accounts Payable Handout 702.
·SF 1034 (PUBLIC VOUCHER FOR PURCHASES AND SERVICES OTHER THAN PERSONAL). Accounts payable personnel prepare an SF 1034 with the SF 44 attached as a sub-voucher when there is more than one invoice, from the same vendor and is ready for payment.
The contract number of each SF 44 must appear on the SF 1034. 13

14. Check on Learning Show Slide #14: Check on learning
NOTE: Conduct a check on learning and summarize the learning activity.
Q: What are the authorized uses of the SF 44?
A: We use this form when no other small purchase method is considered more suitable and only when all of the following conditions are met:
a. The transaction does not exceed $2,500.00
b. The supplies or services are immediately available.
c. We make only one delivery and one payment.
Q: If the vendor does not sign in the seller portion of the SF 44, what other document must be provided?
A: The vendor must provide a separate invoice.
Q: How is a Net 30 payment due date calculated on an SF 44?
A: There are two ways to determine a Net 30 payment due date for SF 44s depending on the type of documentation provided:
a. With separate invoice (SELLER portion is not signed and dated), compare the ROG with the date the billing office receives the invoice, take the later date plus 30 days.
b. With no separate invoice (SELLER portion is signed and dated), take the ROG date plus
30 days. 14

15. Terminal Learning Objective
Action:
Conditions:
Standard:
Perform the Preparation and Certification of Routine Vouchers for Payment.
Given DoDFMR R, Vol. 10, DFAS-IN Regulation 37-1, DFAS-IN Manual FY, Handout 702, and contractual documents.
Prepare miscellaneous vouchers for payment without error IAW applicable regulations.
Show slide #15 Terminal Learning Objective.
During this lesson, we have discussed, and/or you have reviewed miscellaneous vouchers for payment, the SF 44s used for small purchases. Applying this knowledge will help you as voucher examiners and supervisors to accomplish your duties in a more effective and efficient manner.
Your knowledge and skills applied in each of these areas will enable the accounts payable office to reduce interest penalties and improve the overall stewardship of the Department of Defense and the Department of the Army. Following the information covered in this lesson will provide you, as voucher examiners and supervisors, with a map of knowledge to use before, during, and after making small purchase payments. 15

16. Practical Exercise Show slide #16 Practical Exercise
Allow the following time increments for the Practical Exercise:
Introduction of PE: 5 minutes / 0.10 Hrs
Conduction of PE: 25 minutes / 0.50 Hrs
Review of PE: 15 minutes / 0.30 Hrs
NOTE Conduct the practical exercise for this lesson, PE732. Ensure all students receive a practical exercise and copies of the report handouts that accompany the practical exercise. Conduct a review immediately following the completion of the practical exercise and pass out a solution to each student.
Following the practical exercise review for this lesson, conduct the comprehensive practical exercise, PE 731, for the Accounts Payable Course. Conduct a review immediately following the completion of the comprehensive practical exercise and pass out a solution to each student. 16