4 FAM 420
VOUCHER EXAMINATION
(CT:FIN-421; 04-24-2013)
(Office of Origin: CGFS/FPRA/FP)
4 FAM 421 GENERAL
(TL:FIN-352; 5-30-95)
This subchapter states the Departments policy on the
processing of vouchers. Voucher examination refers to the receiving, sorting,
approving, and examining of vouchers.
4 FAM 422 INVOICES
(TL:FIN-362; 09-05-2003)
a. An invoice from the claimant is required for the
processing of a payment to a vendor or contractor.
b. The Prompt Payment Act of 1982, as amended,
accelerates payments made by U.S. Agencies to business contractors and sets
forth the basis for receiving and processing invoices.
c. The Prompt Payment Act applies to all payments made
to both U.S.-based and foreign vendors, contractors, and subcontractors. The
Prompt Payment Act does not apply to payments made to employees of the U.S.
Government.
d. Invoices are dated (stamp or otherwise annotate)
upon receipt by the designated billing office (the office or employee
designated in the contract to receive the invoices). All contracts and
purchase orders should specify the designated billing office where invoices are
to be submitted by the vendor or contractor. Ordering officer compliance should
be monitored and noncompliance should be reported to the post management
officer or bureau officials.
4 FAM 423 VOUCHER PROCESSING
REQUIREMENTS
(TL:FIN-352; 5-30-95)
The general requirements for voucher processing, when
preparing and examining vouchers for submission for approval, examination,
certification and payment are provided in 4 FAH-3 H-423.
These requirements relate to blanket purchase agreements, state and local
taxes, recurring payments, supporting documentation, number of voucher copies,
voucher numbering, voucher security classification, currency data, the payees
statement, accounting classification data, and no-check vouchers.
4 FAM 424 VOUCHER APPROVAL
(TL:FIN-352; 5-30-95)
a. When a certifying officer does not have personal knowledge
of completion of a transaction, the certifying officer may make payment only
after having obtained approval of the voucher from an officer having knowledge
of the receipt of the goods or services covered by the voucher. This approval
shall be in the form of a signature on either the voucher, the invoice, or the
documents attached to the voucher. Voucher approval is given by an officer
having knowledge of the receipt of goods or the performance of services as
accepted by a designated receiving officer.
b. Although a certifying officer assumes personal
financial liability for the correctness and legality of all payments certified,
the Department will hold the Approving or Receiving Officers responsible from
an administrative standpoint for any GAO exceptions resulting from an improper
approval or erroneous receiving report. The Approving and Receiving Officers
are responsible for the completeness, validity, and quality of services and supplies
covered by a voucher.
c. In the event of exceptions to payments for which
the Approving or Receiving Officers are responsible, the Department will assist
the authorized certifying officer in recovery from the Approving or Receiving
Officers. Approving and Receiving Officers must cooperate in proceedings to rectify
such exceptions.
4 FAM 425 VOUCHER PREPAYMENT
EXAMINATION
(TL:FIN-352; 5-30-95)
GAO Title 7, chapter 20.2 requires the prepayment
examination and approval of vouchers for effective control over disbursement by
an authorized officer before being certified for payment. Prepayment
examination consists of checking for proper, legal, and correct payment, and
for proper supporting documentation.
4 FAM 426 VOUCHER DEDUCTIONS,
SUSPENSIONS, AND DISALLOWANCES
(TL:FIN-352; 5-30-95)
Whenever an amount is due the U.S. Government from a
carrier, vendor, or contractor, collection is made by deduction (offset) from
the current or next voucher submitted for payment. Such deductions must be
made whether the collection is related to the voucher submitted for payment or
not.
4 FAM 427 TAX WITHHOLDING AND REPORTING
(TL:FIN-352; 5-30-95)
The Departments policy on withholding taxes from payments
to certain U.S. payee contractors applies when a contractor does not provide a
taxpayer identification number. The reporting requirements of the Department
are described in 4
FAM 417.
4 FAM 428 THROUGH 429 UNASSIGNED