1. Prepare Miscellaneous Vouchers for Payment
AAE6B103 / Version 003
1 August 2012
SECTION I. ADMINISTRATIVE DATA
All Courses Including This Lesson
805A-36B10 03 Financial Management Technician Advanced Individual Training
542-36B10 03 Financial Management Technician Advanced Individual Training
Course Number Version Course Title
Supported Task Number Task Title
Taught(*) or
Task(s)
805A-36B-1016 (*) Prepare Miscellaneous Vouchers for Payment
Individual
Reinforced Task(s) Task Number Task Title
Academic
Hours/Methods
Resident
Hours The academic hours required to teach this lesson are as follows:
2 hrs / Conference / Discussion
Test Review 1 hr
Test 3 hrs
12 hrs / Practical Exercise (Performance)
Total Hours: 18 hrs
Testing
Test Lesson Number Hours Lesson No.
(to include test review) N/A
AAE6B101 Maintain a Bills Register Card
Prerequisite Lesson(s) Lesson Number Lesson Title
AAE6B102 Prepare Accounts Payable Vouchers for Payment
Requirements: There are no clearance or access requirements for the lesson.
Clearance Access: Security Level: Unclassified
Foreign Disclosure Restrictions: FD5. This product/publication has been reviewed by the product developers in coordination with the Fort Jackson Soldier Support Institute foreign disclosure authority. This product is releasable to students from all requesting foreign countries without restrictions.
References : Number Title Date Additional Information
Student Study Assignments: None
Instructor Requirements: One (1) qualified instructor.
Personnel Requirements: None
Additional Support Name Stu Ratio Qty Man Hours
Equipment Required: IdName Stu Ratio Instr Ratio Spt Qty Exp
Materials Required
Instructor Materials: Lesson Plan, DFAS-IN Reg 37-1, DFAS-IN-MAN FY, instructor copy of handouts 1 and 2.
Student Materials: CVS Handouts 1 and 2
and Range Requirements: General Purpose Classroom - 25 Seats
Classroom, Training Area,
Instructional Guidance
NOTE: Before presenting this lesson, instructors must thoroughly prepare by studying this lesson and identified reference material. Also, provide the students with situational awareness of the Operational Environment (OE) variables and actors.
Plan Approvals Name Rank Position
Proponent Lesson
Bustamante, Alejandro SFC Writer/Developer
Lewis, Mitchell GS14 Chief, ITD
  Bonig, Reid GS 12 Chief, FMITD
Arling, Kandra SFC Writer/Developer
Powell, Jeffery COL Commandant

2. TERMINAL LEARNING OBJECTIVE
ACTION: Prepare Miscellaneous Vouchers for Payment
CONDITION: Given miscellaneous accounts payable vouchers (SF 44s) with access to DFAS-IN Regulation 37-1, Handbook Appendix D, April 2009 Center for Army Lesson Learned CALL,
CVS Handout 2, a blank SF 1034 a blank payment due date worksheets, standard office supplies and equipment, and awareness of the Operational Environment (OE) variables and actors.
STANDARD: With a minimum of 75% accuracy, compute payment due dates and prepare small purchase vouchers (SF 44s) for payment.
SECTION II. INTRODUCTION
Method of Instruction: Conference / Discussion
Instructor to Student Ratio is: 1:25
Time of Instruction: 5 mins
Media: Large Group Instruction
Motivator
ATTENTION: The Commercial Vendor Services (CVS) Section has an important wartime mission in the finance office. Our role on the battlefield is to pay local vendors for the purchase of supplies or services needed. In order to accomplish this mission we must be aware of the various payment vouchers we see in the Accounts Payable Section. The SF 44, Local Purchase Voucher, is the most common voucher in use in combat and near-combat environments. We also discuss Gasoline Credit Card Payments as well as Local Payment of Airlines during this block of instruction.
MOTIVATION: You see a large volume of small purchase documents as a supervisor in the CVS Section. You are responsible for prompt payment to vendors. Therefore, you need a good understanding of small purchase procedures and related documents.
INSTRUCTOR NOTE: Show Slide #2, and read the TLO to the Students.
Terminal Learning Objective
At the completion of this lesson, you [the student] will:
Action: Prepare Miscellaneous Vouchers for Payment
Conditions: Given miscellaneous accounts payable vouchers (SF 44s) with access to DFAS-IN Regulation 37-1, Handbook Appendix D, April 2009 Center for Army Lesson Learned CALL, CVS Handout 2, a blank SF 1034 a blank payment due date worksheets, standard office supplies and equipment, and awareness of the Operational Environment (OE) variables and actors.
Standards: With a minimum of 75% accuracy, compute payment due dates and prepare small purchase vouchers (SF 44s) for payment.   
Safety Requirements: Everyone is responsible for safety. A thorough risk assessment must be completed prior to every mission or operation. Food and drink are not allowed near or around electrical equipment (Laptops, printers, projectors, etc.) due to possible shock or damage to equipment. Exercise care in personal movement in and through such areas. Avoid all electrical cords and associated wiring. In event of an electrical storm, you will be instructed to power down equipment.
Risk Assessment Level: Low
Environmental Considerations: It is the responsibility of all Soldiers and DA civilians to protect the environment from damage.
Environmental protection is not just the law but the right thing to do. It is a continual process and starts with deliberate planning. Always be alert to ways to protect our environment during training and missions. By doing so, you will contribute to the sustainment of our training resources while protecting people and the environment from harmful effects.
Evaluation: A PE follows this lesson. We will test you on the concepts taught in this class at the end of the instruction. You must correctly answer a minimum of 75% of the test questions to pass.
Instructional Lead-In: As you recall from a previous lesson, we discussed preparing routine vouchers for payment. In this class we prepare miscellaneous vouchers for payment (SF 44). 2

3. FUNDING PROCESS 4. G8/ Resource Management (RM)
Comptroller approves PR &C
Assigns Accounting Class
Authorizes Amount
Paying Agent (PA)
Takes the Approved PR&C
to Finance to get Funded
3. Battalion/ BDE Commander
Authorizes Purchases by signing the PR&C
1. Requesting Unit
(FOO/PPO)
PR&C is initiated
SECTION III. PRESENTATION
1. Learning Step / Activity 1. Small Purchases – What is the Process?
Time of Instruction: 0 hrs 40 mins
Instructor to Student Ratio: 1:25
Method of Instruction: Conference / Discussion
Media: Large Group Instruction
Did you ever wonder how a Soldier gets personal items such as toothpaste and deodorant while deployed? Finance plays an important role in
think happens when the unit needs items like office paper, soap, toilet paper, regular cleaning supplies?
Payments and place money on their Eagle Cash Cards/Stored Value Card as we discussed in our disbursing lessons. So what do you
placing money on the battlefield and in the hands of our Soldiers. Soldiers come to the finance office to cash checks and receive casual
etc. In a garrison environment a unit representative will have an IPAC (Intragovernmental Payment and Collection ) card which is used like a credit
Finance plays an important role in a contingency operating environment when small purchase items are bought for the unit like paper, printer toner,
management technicians role is in the process, we must first understand how the paperwork is initiated and moves through the process before it
immediate need for purchases are required to continue operations, we make a small purchase using an SF 44. Before we discuss what the financial
card that stores money up to a certain authorized amount to make small purchases. While operating in a contingency environment and an
even gets to the CVS section.
INSTRUCTOR NOTE: Show Slide #3, Funding Process
KEY PLAYERS.
1. The Field Ordering Officer (FOO) or Project Purchasing Officer (PPO) is trained by the Contracting Office in making small purchases. They are appointed in writing by their commander to make specific purchases for the unit. The FOO initiates the Purchase Request and Commitment Document (PR&C DA 3953).
2. The Paying Agent (PA) is trained by a representative from the finance office, normally the NCOIC of the Commercial Vendor Services Section. Paying Agents draw funds from the supporting finance office’s Disbursing Agent using the DA Form 3953 PR&C. PA is appointed in writing by their commander and authorized to make payments of small purchases that the FOO in conjunction with contracting as deemed authorized purchases. Paying Agents (PA) make the payment to the Vendor only when provided a voucher certified by a properly appointed Field Ordering Officer. The FOO and PA signed voucher, attests that the payment is legal, correct, and proper. When the a payment to a vendor/seller is made using the SF44, the PA who certifies commercial (goods and services) payments must ensure that:
a. A legal obligation to pay exists (typically a contract), i.e. SF 44 in this case.
b. The payee has fulfilled any prerequisites to payment (typically a vendor/seller invoice and receiving report), i.e. separate invoice or SF 44 as the invoice; and the DD Form 250 or SF 44 as the receiving report.
c. The amount of the payment and identity of the payee are correct, (Vendor/Seller information) and,
d. The payment is legal under the appropriation or fund involved (typically the correct fiscal year and appropriation).
3. Property Book Office (PBO). The PBO assigns the requisition number to the PR&C (DA Form 3953).
4. The Commander authorizes the purchases by signing the PR&C. The commander is signing confirming that the purchases are necessary for mission accomplishment. (Command level of approval depends on the items being purchased).
5. Resource Management (RM) / G8. The RM office is the office that verifies the funds are available to make the requested purchases. If the PR&C is approved by the RM, it will be signed, dated and an accounting classification line will be placed in block 19. RM returns a copy of the approved PR&C to the requesting unit.
b. PAYING AGENT (PA) Role. PA takes the approved PR&C to finance to get funded. The Disbursing Agent will require the Paying Agent to provide the following documentation for initial funding;
1. Signature authority documents - Both FOO and PA (DA 577).
2. Proof of PA and FOO training - Both FOO and PA (Training Certificates)
3. Appointment orders - Both FOO and PA (Signed by Commander)
4. Valid military identification card
5. Completed Statement of Understanding (Acknowledges pecuniary liability and understands responsibilities of the paying agent).
NOTE: Pecuniary Liability is Failure to comply with regulations pertaining to the safeguarding of public funds may result in the Paying Agent being held pecuniary liable in the event of a loss of funds. This is not limited to one month’s pay nor can it be adjudicated by the commander.
* For example, an individual is pecuniary liable to the government for any loss caused by misconduct or negligence in maintaining proper accounting and/or proper safeguards for the funds entrusted to him/her.
NOTE: Think of the Paying Agent as a customer at a bank, and think of the Disbursing Agent as the bank representative. The customer (Paying Agent) is opening a bank account with the bank (Disbursing Agent) and must provide proper documentation.
2. Property Book Office (PBO)
Assigns a Requisition Number 3

4. Sample PR&C Jacken D. Beanstalk Louis A, Lane Yogi D. Bear
W91GFC12MC0050
20 OCT 2012
CFLCC Central Contracting Command
Chief of Contracting - Afghanistan
2nd ID RM Office - Comptroller
Camp Eggers, Afghanistan APO, AE 09324
2nd BDE, HQS, 2/6th INF Battalion
Camp Eggers, Afghanistan APO, AE 09324
2nd BDE, HQS, 2/6th INF Battalion Camp Eggers, Afghanistan APO, AE 09324
2nd BDE, HQS, 2/6th INF BN Bldg 352 Camp Eggers, Afghanistan APO, AE 09324
Winnie D. Pooh, MAJ QM
VOIP X
D09 A2ABMABM QLOG CA200 W91GFC12MC0050 S34030
Bulk Funds for OEF $2,500.00
Mark N. Cashflow
LTC, G8 Comptroller
Mark N. Cashflow
Jacken D. Beanstalk, SFC
Paying Agent
Alice N. Wonderland, CW2
Field ordering Officer
22 OCT 12
Grand Total $2,500.00
Show slide #4, Sample PR&C (DA Form 3953)
Instructor Note: Show the PR&C example. Emphasize the importance of the following blocks;
c. The PR&C (DA Form 3953) - Instructions for completing and processing the DA Form 3953:
(1)The Initiator completes the following DA Form 3953 blocks:
Block 3: Date of requisition
Block 4: Contracting office
Block 6: Initiating unit/officer
Block 7: Requesting activity
Block 8: Property book office and address
Block 9: Date required (do not use "as soon as possible" [ASAP])
Block 10: Name of person to contact for more information
Block 11: Telephone number of person to call for more information
Blocks 12 and 13: Authorization documents
Blocks 14-18b: Description of the material, service, or item required. Include pertinent data such as specifications; model size; drawings or pictures; delivery schedules; quantity; unit of issue; estimated unit and total cost; and suggested sources of supply, if known. If the estimated cost exceeds $2,500, provide three suggested sources of supply or attached a memorandum of justification stating why only one source is appropriate. Provide additional data/ statement of work to describe the supply and/or service as required.
Block 25: Summarize the purpose of the purchase. Provide a complete statement explaining why the item is unavailable or unavailable through the normal supply channels in a timely manner. State the impact on the mission if the requested time or service is not provided using local purchase procedures.
(2) The initiator hand carries (high priority requests) DA Form 3953 to the approving authority who approves and completes blocks or disapproves the request.
(3) The initiator forwards or hand carries (high priority requests) the PR&C to the property book officer who approves and completes Blocks
(4) The initiator forwards the PR&C to the appropriate budget analyst for processing and funding. If a fund site is required, the budget analyst will complete blocks In the area of responsibility, requirements above $200 thousand must go the Coalition Acquisition Review Board .
(5) The budget analyst forwards the PR&C to the contracting cell.
Example: A Battalion Commander may not be authorized to allow purchases of computer equipment and software; the approval may have to come from the next higher commander (Brigade Level) or even the post command installation level.
Jacken D. Beanstalk, SFC, FOO
Jacken D. Beanstalk
20 OCT 12
VOIP
Yogi D. Bear, COL INF
Commanding
Yogi D. Bear
21 OCT 12
Louis A. Lane, CW3, QM TPE PBO
Louis A, Lane
20 OCT 12
Sample PR&C

5. FOO & PA (Shop together )
PURCHASE PROCESS
FOO & PA (Shop together )
FOO
buys ONLY
approved items PA
Pays the Vendor
for purchases
Seller / Vendor
Provides Invoice Confirms Receipt
Payment from Paying Agent
INSTRUCTOR NOTE: Show Slide 5, Purchase Process
THE PURCHASE PROCESS. After the Paying Agent is funded by the finance office, the Paying Agent and the Field Ordering Officer together
as a joint effort seek the Vendor/Seller to purchase the items requested.
1. Before the items have been paid for by the Paying Agent (PA), the Field Ordering Officer (FOO) will ensure the following:
a. All required signatures were completed on the SF 44, minus the payment received block.
b. Purchased Items listed match the Receipt or Invoice (if used). This includes the Supplies or Services column, quantity, unit price, and amounts match and total correctly.
2. Once all items and receipt of the items requested were verified, the Paying Agent will make the payment to the Vendor/Seller. Prior to making the payment the Paying Agent will:
a. Verify amounts quantities are equivalent and pay the Vender/Seller.
b. Paying Agent will count the money three times. Two times to themselves and the third time to the Vendor/Seller as they are making the payment. It is always good practice to also have the Vendor/Seller count the money back to you a fourth time.
c. Ensure the Vendor/Seller has signed the Receipt/Invoice or the SF 44 in the seller block and verified the payment amount. 5

6. CLEARING PROCESS RM/G8 FOO PA Commander Contracting PBO Finance Office
INSTRUCTOR NOTE: Show Slide #6, Clearing Process
3. Once the transaction is completed, the Field Ordering Officer (FOO) and the Paying Agent will ensure the following:
a. Verify all required signatures were completed on the SF 44.
b. Verifies purchased items listed match the Receipt or Invoice (if used). This includes the Supplies or Services column, quantity, unit price, and amounts match and total correctly.
c. The Vendor/Seller has signed the Receipt/Invoice or the SF 44 in the seller block.
d. Purchases and documentation are first verified by Unit Commander on a signed Memorandum.
e. Purchases and documentation are secondly verified by the Property Book Office (PBO) on a signed Memorandum.
f. Purchases and documentation are lastly verified by the Contracting Office on a signed Memorandum.
e. Ensure the Paying Agent and Field Ordering Officer retain a copy of the documentation for themselves. All documentation is complied in original format as follows;
(1) SF 44(s)
(2) Receipts/Invoice
(3) DA 3953 (PR&C)
(4) Commanders Memo
(5) PBO Memo
(6) Contracting Memo
4. The Field Ordering Officer (FOO) will accompany the Paying Agent to the Finance Office to finalize the purchasing process by clearing their balance with finance. The Paying Agent, Vendor Services Technician, document Certifier and the Disbursing Agent will:
a. Verify all documentation is present and completed correctly.
c. Verifies all required signatures are present on the SF 44.
d. Purchases and documentation were verified by Unit Commander on a signed Memorandum.
e. Purchases and documentation were verified by the Property Book Office (PBO) on a signed Memorandum.
f. Purchases and documentation were verified by the Contracting Office on a signed Memorandum.
g. Ensure the Field Ordering Officer and the Paying Agent retain a copy of the documentation for themselves. All documentation is complied in original format as follows;
5. If all documentation is correct the finance office will complete an SF 1034 Payment Voucher to finalize the process to clear the Paying Agent using the DD Form It is a joint responsibility of all the key players to ensure that proper procedures are followed. It is the finance offices ultimate responsibility to ensure the Payment Voucher (SF 1034) is processed correctly using the correct accounting line in order to balance the books with the Resource Management Office and accounting. The finance office is the last location to have direct contact with the Paying Agent and Field Ordering Officer. It is important to ensure all information is correct prior to the duo leaving your office. Once the FOO and PA leave your finance office and the paperwork goes to Accounting and Resource Management it becomes more and more difficult to correct any deficiencies. The key is attention to detail. We will discuss the SF44 form in further detail in the next learning activity. 6

7. Check On Learning
INSTRUCTOR NOTE: Show Slide #7, Check on Learning. 7

8. Check on learning
QUESTION: Who is responsible for training the Paying Agent?
A. Contracting
B. Finance
C. Property Book Office
D. The Unit Commander
INSTRUCTOR NOTE: Utilize polling to conduct the check on learning.
QUESTION: Who is responsible for training the Paying Agent?
A. Contracting
B. Finance
C. Property Book Office
D. The Unit Commander
Answer: B. Finance.
B. Finance. 8

9. Check on learning
QUESTION: True or False. The Paying Agent initiates the PR&C.
A. True
False
ANSWER: False. The Field Ordering Officers initiates the PR&C.
INSTRUCTOR NOTE: Utilize polling to conduct the check on learning.
QUESTION: True or False. The Paying Agent initiates the PR&C.
A. True
B. False
Answer: False. The Field Ordering Officers initiates the PR&C. 9

10. Check on learning
QUESTION: Who assigns the accounting classification and approves funding for the PR&C?
A. Disbursing Agent
B. Field Ordering Officer
C. Paying Agent
D. Resource Management Office
INSTRUCTOR NOTE: Utilize polling to conduct the check on learning.
Question: Who assigns the accounting classification and approves funding for the PR&C?
A. Disbursing Agent
B. Field Ordering Officer
C. Paying Agent
D. Resource Management Office
ANSWER: D. Resource Management Office assigns the accounting classification and approves funding on a PR&C.
ANSWER: D. Resource Management Office assigns the accounting classification and approves funding on a PR&C. 10

11. Completed SF 44 SECTION III. PRESENTATION
SECTION III. PRESENTATION
2. Learning Step / Activity 2. Small Purchase Order (SF44) Procedures
Method of Instruction: Conference / Discussion
Instructor to Student Ratio: 1:25
Time of Instruction: 1 hr 00 mins
Media: Large Group Instruction
As a Vendor Services technician you must be able to explain the required information on the forms utilized in your section. You may be designated to train a Paying Agent, or even become a Paying Agent or Field Ordering Officer in your unit as you move up in rank. You must understand the SF 44 in detail and its requirements.
INSTRUCTOR NOTE: Have students turn to page 26 of Handout 2.
a. Purpose. The small purchase procedures is used to simplify procurement methods and to reduce administrative costs. The Contracting Officer selects the best method to purchase the various supplies and required services referencing the Federal Acquisition Regulation (FAR). The FAR provides uniform policies and procedures for acquisitions by executive agencies of the Federal Government. The Department of Defense (DoD) implementation and supplementation of the FAR is issued in the Defense Federal Acquisition Regulation Supplement (DFARS).
b. Use. We use the Standard Form (SF) 44 for local purchases while a unit or activity is away from its duty station, in contingency operations, combat or near-combat environments.
INSTRUCTOR NOTE: Show slide #11, SF 44.
c. Description. The SF 44’s design is primarily for over-the-counter purchases. We use it as a purchase order, receiving report, vendor invoice, and payment voucher.
d. Authorized use. Authorized use of the SF 44 occurs when no other small purchase method is more suitable and when ALL of the following conditions exist:
(1) The transaction does not exceed $2500.
(2) The supplies or services are immediately available.
(3) There is only one delivery and one payment.
e. Receipt for Cash Payments. When we make a payment in cash, the vendor acknowledges receiving the cash by signing the form in the seller's name block. The vendor must also put the date and "paid in cash" on the form.
f. Distribution of Copies. The SF 44 is a 6-part, carbon-interleaved form. The copies are distributed as follows:
(1) Use copy 1, Seller's Invoice, as the payment voucher in non-automated offices. Forward this copy through accounting channels to DFAS-IN.
(2) Give copy 2, Seller's Copy, to the seller with the payment.
(3) Retain copy 3, Receiving Report, Accounting Copy, for the Finance Office records. If copy 1 is unusable as the receiving report, use this copy.
(4) Keep copy 4, Memorandum Copy, in the SF 44 book, unless the contracting officer specifies otherwise.
(5) Furnish copy 5, Additional Copy, to the Finance Office for fiscal accounting purposes. Dispose of it in accordance with current accounting regulations. Use this copy to enter the accounting transaction information into the appropriate system.
(6) Use Copy 6, Additional Copy, for the records, as required.
g. Disposition of the SF 44. Now we will discuss the various parts of the SF 44 and how they relate to the payment process.

12. Purchase Order To be completed by the FOO
INSTRUCTOR NOTE: Show slide #12, Top of SF 44
(1) Purchase Order: The top part of the SF 44 is the purchase order portion. The purchase order is completed by the Field Ordering Officer (FOO) or contracting officer. It is broken down as follows:
(a) Date of Order: The date the form is prepared by the Field Ordering Officer (FOO) for the order.
(b) Order No: The contracting office gives the contract number to the field ordering officer (FOO).
(c) Payee: The vendor’s name and address appear in this block.
INSTRUCTOR NOTE: Have students turn to page 27 of Handout 2.
(d) Furnish Supplies or Services to: This is the “ship to” address.
(e) Supplies or Services, Quantity, Unit Price, and Amount: Contain information on the order of goods or services.
(f) Payer: This block identifies the servicing finance office information.
(g) Total: This is the sum of the amount column.
(h) Discount Terms: List any specific payment terms here.
NOTE: For example, AFFES offers a 10% discount when the items are purchased with unit funds. Ensure the discount given is annotated on the invoice.
(i) Date Invoice Received: Include the date the finance officer receives the invoice.
(j) Ordered By: The signature and title of the field ordering officer (FOO) go in this block.
(k) Purpose and Accounting Data: This block contains the line of accounting classification approved for use by the Resource Management officer documented on the Purchase and Request Commitment Document (PR&C DA Form 3953). 12

13. Prepare Miscellaneous Purchaser Information
Accounts Payable Vouchers
4/64 AR BN S-4 NCOIC, Field Ordering Officer (FOO)
INSTRUCTOR NOTE: Show Slide# 13, Purchaser Information
INSTRUCTOR NOTE: Inform students that the "Payment Due Date" and the dollar amount next to the accounting classification are not purchase order information, but payment voucher information. The rest of the information located in the Purchase Order portion of the SF 44 CANNOT be changed by Accounts Payable personnel. Show Slide #4, Purchaser Portion of SF 44.
(2) Purchaser: If this section is filled in with a signature and date, we use this copy of the SF 44 as the receiving report. If it is not filled in, you need copy 3 of the SF 44 with the "PURCHASER" section filled in. The date in this section is the date of delivery or the ROG (Receipt of Goods) date.
Purchaser Information
To be signed by the FOO 13

14. Prepare Miscellaneous
Accounts Payable Vouchers
Seller/Vendor Information
To be signed seller or vendor.
INSTRUCTOR NOTE: Show Slide #14, Seller Portion of SF 44.
INSTRUCTOR NOTE: There is NO constructive acceptance with SF 44s.
(3) Seller: If the vendor signs and dates this portion of the SF 44, we use this copy as the invoice. If it is not filled in, we need a separate vendor/seller invoice. The date in this section is the vendor's date of the invoice.
a. Foreign Language Documents. If the invoice information and/or other supporting documentation is recorded in a foreign language and/or foreign currency, it MUST be translated to ENGLISH and U.S. Dollars prior to making the payment to ensure the content satisfy’s the requirements of the purchase agreement. Reference: DoDFMR Volume 10 Chapter 8, Section 0806.
b. Translation Certificate. A translation certificate is required to be completed by the translator. The translation is completed in English and U.S. Dollars in one of the following ways:
1. Entered over or under the corresponding wording.
2. In its entirety in the available space on the document.
3. If space is limited on the document, translation may be copied on a separate sheet of paper in its entirety.

15. Prepare Miscellaneous
Accounts Payable Vouchers
INSTRUCTOR NOTE: Show Slide #15, Bottom of SF 44.
(4) Payment voucher: This portion is found at the bottom of copy 1 of the SF 44 and is completed by the Paying Agent (PA) and it includes the following information:
(a) DIFFERENCES: Include any changes to the original amount of the SF 44.
NOTE: Ensure the Paying Agent included the discount, if given.
(b) AMOUNT VERIFIED CORRECT FOR: This is the correct amount of the payment to include any discounts or adjustments.
(c) Type the paying agent (PA) certifying officer’s signature block and title to the left of the "DIFFERENCES" block. Also, include the dollar amount of the payment.
Payment Voucher Information
To be signed by the Paying Agent (PA). 15

16. Prepare Miscellaneous
Accounts Payable Vouchers
INSTRUCTOR NOTE: Show Slide #16, Supplies Portion of SF 44.
(5) Payment Due Date: Determine the payment due dates on SF 44s differently depending on what you are purchasing, and what documentation you have to work with. The very first step when you prepare an SF 44 for payment is to LOOK at WHAT you’re buying.
(a) If a cost-effective discount is offered, calculate the payment due date by adding the number of days in the discount terms to the date of the invoice.
INSTRUCTOR NOTE: Have students turn to page 28 of Handout 2.
(b) NET 30 Payment Due Dates: To determine a Net 30 payment due date you must consider the type of documentation you have in front of you.
(1) With separate invoice (unsigned and dated SELLER portion), then:
(1a) Compare the Receipt of Goods (ROG) date with the date the billing office receives the invoice; take the later date and add 30 days.
(1b) With no separate invoice (sign and date SELLER portion). Receipt of Goods plus 30 days. 16

17. Prepare Miscellaneous Meat or Meat food products
Accounts Payable Vouchers
Meat or Meat food products +
ROG
PDD
7 days =
Dairy Products
INSTRUCTOR NOTE: Show overhead #17, Payment Due Date Exceptions.
(c) Payment due dates when purchasing perishable products on the SF 44 are as follows:
(1) Meat or meat food products:
Receipt of Goods (ROG) date + 7 days.
(2) Dairy Products or perishable agricultural commodities:
Receipt of Goods (ROG) date + 10 days.
(6) SF 1034, Public Voucher for Purchases and Services Other Than Personal. Accounts Payable personnel prepare an SF with the SF 44 as a sub-voucher. The SF 1034 is used when there’s more than one invoice from the same vendor ready for payment.
NOTE: Inform students that the contract number of each SF 44 must appear on the SF 1034. +
PDD
ROG
10 days = 17

18. Check On Learning INSTRUCTOR NOTE: Show Slide #18, Check on Learning. 18

19. QUESTION: When is the SF 44 authorized for use?
Check on learning
QUESTION: When is the SF 44 authorized for use?
A. When the transaction exceeds $
B. When the transaction does not exceed $
C. When the supplies and services are immediately available and there is one delivery.
D. B and C only.
ANSWER: D. Both B and C. When no other method is considered more suitable and all of the following conditions are met:
(a) The transaction does not exceed $
(b) The supplies or services are immediately available.
(c) We make only one delivery and one payment.
INSTRUCTOR NOTE: Utilize polling to conduct the check on learning.
Question: What are the authorized uses of the SF 44?
A. When the transaction exceeds $
B. When the transaction does not exceed $
C. When the supplies and services are immediately available and there is one delivery.
D. B and C only.
Answer: We use this form when no other small purchase method is considered more suitable and only when all of the following conditions are met:
(a) The transaction does not exceed $
(b) The supplies or services are immediately available.
(c) We make only one delivery and one payment. 19

20. QUESTION: If the vendor does not sign in the seller portion of the SF 44, what other document must you provide?
A. The vendor must provide a separate invoice.
B. The vendor must redo the SF 44.
C. The vendor must provide a copy of the receiving report, DD Form 250.
D. There are no other documents required from the vendor.
INSTRUCTOR NOTE: Utilize polling to conduct the check on learning.
Question: If the vendor does not sign in the seller portion of the SF 44, what other document must you provide?
A. The vendor must provide a separate invoice.
B. The vendor must redo the SF 44.
C. The vendor must provide a copy of the receiving report, DD Form 250.
D. There are no other documents required from the vendor.
Answer: The vendor must provide a separate invoice.
ANSWER: The vendor must provide a separate invoice. 20

21. A. When the transaction exceeds $2500.0
A. With separate invoice (unsigned and dated SELLER portion), compare the Receipt of Goods (ROG) date with the date the billing office receives the invoice; then take the later date and add 30 days.
B. With no separate invoice (signed and dated SELLER portion), Receipt of Goods date plus 30 days. 
C. With no separate invoice (signed and dated SELLER portion), Receipt of Goods date minus 30 days.
D. A and B only.
QUESTION: How is a Net 30 Payment Due Date (PDD) calculated on an SF 44?
ANSWER: Two ways to determine Net 30 PDD are:
(a) With separate invoice (unsigned and dated SELLER portion), compare the Receipt of Goods (ROG) date with the date the billing office receives the invoice; then take the later date and add 30 days.
(b) With no separate invoice (signed and dated SELLER portion), Receipt of Goods date plus 30 days. 
INSTRUCTOR NOTE: Utilize polling (if available) to conduct a check on learning and summarize the learning activity.
Question: How is a Net 30 payment due date calculated on an SF 44?
A. With separate invoice (unsigned and dated SELLER portion), compare the Receipt of Goods (ROG) date with the date the billing office receives the invoice; then take the later date and add 30 days.
B. With no separate invoice (signed and dated SELLER portion), Receipt of Goods date plus 30 days. 
C. With no separate invoice (signed and dated SELLER portion), Receipt of Goods date minus 30 days.
D. A and B only.
Answer: There are two ways to determine a Net 30 payment due date for SF 44s depending on the type of documentation provided:
(a) With separate invoice (unsigned and dated SELLER portion), compare the Receipt of Goods (ROG) date with the date the billing office receives the invoice; then take the later date and add 30 days.
(b) With no separate invoice (signed and dated SELLER portion), Receipt of Goods date plus 30 days.
3.Learning Step / Activity 3. Practical Exercise #1
Method of Instruction: Practical Exercise (Performance)
Time of Instruction: 4 hrs
Media: Individualized, self-paced Instruction  
INSTRUCTOR NOTE: Conduct a check on learning and summarize the learning activity.
4. Learning Step / Activity 4. Practical Exercise #2 -Comprehensive
Instructor to Student Ratio: 1:25
Time of Instruction: 8 hrs
Media: Individualized, self-paced Instruction
5. Learning Step / Activity 5. Test
Method of Instruction: Test
Time of Instruction: 3 hrs
6. Learning Step / Activity 6 Test Review
Method of Instruction: Test Review
Time of Instruction: 1 hr
Media: Large Group Instruction 21

22. TERMINAL LEARNING OBJECTIVE
ACTION: Prepare Miscellaneous Vouchers for Payment
CONDITION: Given miscellaneous accounts payable vouchers (SF 44s) with access to DFAS-IN Regulation 37-1, Handbook Appendix D, April 2009 Center for Army Lesson Learned CALL,
CVS Handout 2, a blank SF 1034 a blank payment due date worksheets, standard office supplies and equipment, and awareness of the Operational Environment (OE) variables and actors.
STANDARD: With a minimum of 75% accuracy, compute payment due dates and prepare small purchase vouchers (SF 44s) for payment.
SECTION IV. SUMMARY
Method of Instruction: Conference / Discussion
Instructor to Student Ratio is: 1:25
Time of Instruction: 5 mins
Media: Large Group Instruction
Check on Learning: Determine if the students have learned the material presented by soliciting student questions and explanations. Ask the students questions and correct misunderstandings.
Review / Summarize Lesson
INSTRUCTOR NOTE: Show Slide #22, Terminal Learning Objective.
ACTION: Prepare Miscellaneous Accounts Payable Vouchers.
CONDITION: Given miscellaneous accounts payable vouchers (SF 44s) with access to DFAS-IN Regulation 37-1, Handbook Appendix D, April 2009 Center for Army Lesson Learned CALL,
CVS Handout 2, a blank SF 1034 a blank payment due date worksheets, standard office supplies and equipment, and awareness of the Operational Environment (OE) variables and actors.
STANDARD: With a minimum of 75% accuracy, compute payment due dates and prepare small purchase vouchers (SF 44s).
During this lesson we introduced you to a miscellaneous voucher for payment and how to prepare payments for these vouchers. You are now able to make payments to commercial vendors for their goods and/or services. Your knowledge and skill in this task can provide your customers with better customer service and more timely and accurate payments.
SECTION V. STUDENT EVALUATION
Testing Requirements:
INSTRUCTOR NOTE: Describe how the student must demonstrate accomplishment of the TLO. Refer student to the Student Evaluation Plan.
Written examination: Students must achieve 75% to pass.
Feedback Requirements:
INSTRUCTOR NOTE: Feedback is essential to effective learning. Schedule and provide feedback on the evaluation and any information to help answer students' questions about the test. Provide remedial training as needed.
Schedule and provide feedback on the evaluation and any information to help answer students' questions about the test. Provide remedial training as needed. Feedback should be provided to the student that focuses on developing competencies that comprise leading, developing, achieving, and improving unit performance. 22