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Page Title: Chapter 6 Public Vouchers
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CHAPTER 6 PUBLIC VOUCHERS Public vouchers (PVs) are used both ashore and afloat to settle obligations incurred by the Navy. As a senior  Disbursing  Clerk  (DK),  you  maybe  assigned  as the  supervisor  of  a  fiscal  or  PV/travel  unit  where  you will  deal  with  PVs  daily.  Therefore,  you  must understand the duties involved in handling them. You must be able to identify the correct forms and their associated  submission  and  distribution  procedures. You must know the correct procedures for handling discounts.   You   must   know   how   to   monitor   each document for accuracy. Above all, you must be able to train and supervise junior personnel in these tasks. This chapter is intended to give you an overview of the nature and requirements of PVs. It describes some of  the  responsibilities  of  the  paying  and  preparing officers. As  a  senior  DK,  you  may  be  assigned associated  responsibilities.  Remember,  this  chapter  is only an overview of these operations. Do not use this training  manual  as  a  procedural  instruction  manual. You can find official information for processing PVs in two  sources.  For  authorized  preparation  and  payment procedures,  you  should  consult  the  Department   of Defense    Financial    Management    Regulation (DODFMR), Volume 5. For the accounting data you will need to charge payments made on PVs, you should consult the Navy   Comptroller   Manual (NAVCOMPTMAN), Volume 2. NATURE OF A PUBLIC VOUCHER The PV is the authoritative document every U.S. Government   agency   uses   to   justify   payment   for purchases  of  equipment,  materials,  supplies,  and services other than personal. In fact, PVs are the only forms  approved  by  the  Comptroller  General  of  the United   States   for   the   payment   of   government obligations. When properly prepared, attested, and accompanied by the required supporting documents, a PV constitutes the authority for a Navy disbursing officer (DO) to make a partial, complete, final, progress, or an advance payment. Stated simply, PVs are the only forms the Navy uses to pay its bills. The   use   of   PVs   involves   special   rules   and regulations. Navy DOs should use only the specific forms that have been approved by the Comptroller General of the United States. Although the contents and the  required  supporting  documents  may  vary  slightly depending on the type of action or form used, every PV must  contain  complete  and  accurate  data.  Signatures and other information on an original PV must be written in permanent ink. All handwritten information must be legible. Accuracy and legibility are important for many reasons. First, a PV is the data source for the accounting information used to record changes in the status of appropriations  and  funds.  Second,  a  PV  is  legal evidence that a specific government obligation has been liquidated. For this reason, a PV must be retained as proof that the government has made payment and settled its obligation for that specific purpose. REQUIREMENTS OF A PUBLIC VOUCHER Before  the  government  can  pay  for  a  specific obligation, a PV must be properly prepared. If you are responsible  for  checking  the  PV  for  accuracy  and completion,  make  sure  all  the  following  requirements are  met: The  payment  discharges  a  legal  liability  of  the U.S. Government. The written evidence assembled in support of the payment is complete. The PV is charged to an appropriation or a fund that is available for payment. The  control  over  disposition  of  the  PV  (original and copies) and the maintenance of permanent records  is  such  that  no  possibility  exists  for duplicate  payment  or  overpayment  by  the government. The accounting data are accurate and complete so that the proper abstraction and adjustment of appropriations  and  funds  may  be  made. 6-1

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