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Figure 6-3.—Public vouchers commonly found in the disbursing office.
COPIES
A copy of each PV will be retained by the paying
office until disposition is authorized. Disbursing
offices maintaining files of both original PVs and copies
of PVs will maintain separate files to make sure
information is available when either one type of
document or the other is lost, misplaced, or otherwise
unavailable. Copies of PVs will be afforded the same
security as originals until the original financial returns
are accepted or until the next regular reporting cycle is
completed, whichever occurs first. After this, retained
copies of PVs may be stored with no special security
precautions in open files or ordinary cabinets.
Local records will be maintained to show the
location, inclusive PV numbers, and inclusive dates
covered by PV files. The DO will also retain a copy of
all documents that were attached to the original PV with
the following exceptions:
Copies of supporting documents available at the
naval activity originating the billing for
appropriation and fund transfers using a Voucher
For Transfers Between Appropriations and/or
Funds, Standard Form 1080
Dealers’ bills or other sales documents
supporting the Cashier Reimbursement Voucher
and/or Accountability Report, Standard Form
1129, for payments made from imprest funds
Itemized delivery tickets billed on summary
invoices under a blanket purchase order
Additional copies of PVs may be required.
Memorandum copies, properly authenticated if desired,
may be distributed to additional offices, activities, or
commands as administrative requirements demand. In
addition, certain payments and appropriations require
an additional copy be forwarded with the original
returns. Copies of PVs that charge a bureau control
number will also be forwarded weekly to the office,
command, or activity accounting for the bureau control
number, for use by the allotment accounting office. For
complete information on the required distribution of
copies of PVs outside of the disbursing office, consult
the DODFMR, Volume 5, and your local administrative
regulations.
SUMMARY
The payment of PVs is an integral part of most
disbursing offices. The proper, timely processing of
PVs rests with the receiving, preparing, and paying
offices. Without the efforts of everyone working
together, the Navy can lose discounts. These losses can
result in a substantial unnecessary waste of
appropriations and funds. They can also result in
possible additional payments of interest and penalties
for late processing. As a senior DK, you will become
involved with PVs. This chapter is only an overview of
the responsibilities associated with PVs. For official
guidelines, we recommend you consult the DODFMR,
Volume 5, and the NAVCOMPTMAN, Volume 2.
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