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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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