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Disbursing Clerk 1 & C - Military manual for administrative purposes
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Sample DD Form 2659, Voucher Control Log
All classified contracts contain special instructions telling the supplier to limit the information on the invoice  so  that  supplies  and  services  can  be  identified only by reference to the contract. In this way, invoices do not need to be classified. When   essential   supporting   documents   or certificates  are  classified,  these  documents  should  not be attached to the original PV. Instead, they should be identified by the name of the DO, the disbursing office voucher and symbol number, and the period of the account. They should be retained with other classified material  either  at  the  payment  site  (for  collateral classified  programs)  or  the  PV-preparing  site  (for special access programs). The original and all copies of  the  PV  should  contain  only  the  essential  information previously  described,  but  should  also  contain  the following  statement  for  reference  purposes: The documents necessary to support this voucher have been retained at the (payment site or   preparing office)  with  other  classified material  in  accordance  with  (insert   the applicable  security  regulation). Preventing Duplicate Payments Every  effort  must  be  made  to  avoid  duplicate payments  to  vendors.    That is why all contracts and purchase orders must name the office designated to make payment. Payment will be made only by the DO specifically  authorized  by  the  provisions  of  the  contract or purchase order. The preparing officer is responsible for checking invoices,  inspection  reports,  and  contracts  for  possible duplication. If a duplicate payment does occur, the cause  of  the  duplicate  must  be  fully  investigated  and appropriate action taken to avoid recurrence of similar duplication. As the mandatory criteria for detecting suspected duplicate payments, the preparing officer must  check  the  following  information: Contractor invoice date Contractor invoice number Invoice gross amount Procurement  instrument  identification  number Supplementary   procurement   instrument identification  number,  where  applicable If a suspected duplicate is detected, the preparing officer  must  then  check  all  records  of  previous payments containing the same data elements before making  payment. Optimally, the preparing officer should check the previous 12 months of file data. At a minimum,  the  preparing  officer  should  check  the  file data  for  the  preceding  6  months.  While  the  data  files are being checked or research is pending, suspected duplicates  should  not  be  paid. PAYING OFFICER’S RESPONSIBILITIES The paying officer or disbursing officer (DO) is responsible  for  verifying  the  legality  and  propriety  of any payment he or she must make. To do this, the paying  officer  must  make  sure  the  following verification steps have been completed: 1. 2. 3. 4. 5. 6. Payment is made only by the designated paying office and that payment has not been made previously. Purchase was made according to pertinent laws, regulations,  and  directives. Materials  and  services  were  received  and accepted, or performance was completed, as required. The unit price or rate, extensions, and totals are correct. The   required   supporting   documents, certificates, and signatures are present. The accounting data are complete and correct. Records and Files To control the assignment of PV numbers, the DO maintains the DD Form 2659, Voucher Control Log. The Voucher Control Log shows a daily record for each disbursement voucher paid in that disbursing office. A sample DD 2659 is shown in figure 6-1. PV numbers are assigned consecutively starting at the  beginning  of  each  fiscal  year.  These  numbers  are identified  with  the  disbursing  office  and  not  the individual  DO. The DO retains the paid original of all PVs and required supporting documents in his or her safe until these documents are forwarded as part of the original financial  returns.  A  copy  of  each  paid  PV  with  copies of  the  required  supporting  documents  will  be  filed  in the DO’s retained returns. 6-3

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